wmmm ■■•■■■■IMMHiaMHWMnMIWM ^ 'iilii miiMiiMiiiiniiir yt-t""^'^'^^'" Ql0rneU Hnineraitij ffiibrary Jt^ara. ^tva fork J > ffe .UR SI Cornell University Library HJ6081 .A6 1909 + Tariff acts passed by the Congress of th 3 1924 032 554 184 olin Overs r^-»vjt N H tp-h I 61sT Congress \ HOUSE OF REPRESENTATIVES /Document Zd Session f { No. 671 TARIFF ACTS PASSED BY THE CONGRESS OF THE UNITED STATES FROM 1789 TO 1909 INCLUDING ALL ACTS, RESOLUTIONS, AND PROCLA- MATIONS MODIFYING OR CHANGING THOSE ACTS COMPILED AND INDEXED UNDER THE DIRECTION OF THE JOINT COMMITTEE ON PRINTING 9^ WASHINGTON GOVERNMENT PRINTING OFFICE 1909 IJSTTEODUOTORY I^OTE. This compilation was made under authorization of a concurrent resolution passed by both Houses of Congress August 5, 1909, which reads: That the Joint Committee on Printing be, and are hereby, authorized and directed to prepare, com- pile, and index all of the acts heretofore passed by Congress imposing duties on imports, and that three thousand copies of said compilation be printed, one thousand copies for the use of the Senate and two thousand copies for the use of the House. In accordance with the foregoing resolution, this volume contains all of the acts heretofore passed by Congress imposing duties on imports, including all tariflF acts relating to the insular possessions of the United States, together with important reso- lutions and proclamations explaining, modifying, or e£Fectuating the various tariff acts. The table of contents gives the date, title, and page of each act, resolution, and proclamation, and the index, at the end of the volume, gives the page at which each item may be found. The main acts are indexed separately. All other acts, together with all resolutions and proclamations, are embraced in a consolidated index to be found imder the head "Miscellaneous." The indexes to the various acts may be found by a glance at the index reference on page 12. All the acts, resolutions, and proclamations contained in this volume are ar- ranged chronologically for the purpose of ready reference. The marginal references follow the United States Statutes at Large, and to some extent the Revised Statutes, with the addition of giving the page in this volume where the matter referred to may be found. 3 Cornell University Library The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924032554184 TABLE OF OONTEIsTTS. Pago. 1. Act July 4, 1789. — ^An act for laying duties on goods, wares, and merchandise imported into the United States 13 2. Act August 10, 1790. — Making further provision for the payment of debts of the United States. 15 3. Act December 27, 1790. — ^An act supplementary to the act entitled "An act making further provision for the payment of the debts of the United States " 18 4. Act March 2, 1791. — ^An act to explain and amend an act entitled "An act making further pro- vision for the payment of the debts of the United States " 18 5. Act March 3, 1791. — An act repealing, after the last day of June next, the duties heretofore laid upon distilled spirits imported from abroad, and laying others ia their stead; and also upon spirits distilled within the United States, and for appropriating the same 19 6. Act May 2, 1792. — An act for raising a further sum of money for tbe protection of the frontiers, and for other purposes therein mentioned 34 7. Act February 27, 1793. — An act for repealing the several impost laws of the United States, bo far as they may be deemed to impose duty on useful beasts imported for breed 39 8. Act June 5, 1794. — An act making further provision for securing duties on foreign distilled spirits 39 9 . Act June 5, 1794. — ^An act laying duties upon snuff and refined sugar 40 10. Act June 7, 1794. — An act laying additional duties on goods, wares, and merchandise imported into the United States 40 11. Act January 29, 1795. — ^An act supplementary to the several acts imposing duties on goods, wares, and merchandise imported into the United States 42 12. Act March 3, 1797. — ^An act for raising a further sum of money by additional duties on certain articles imported, and for other purposes 43 13. Act March 3, 1797. — ^An act to suspend, in part, the act entitled "An act to alter and amend the act entitled 'An act laying certain duties upon snuff and refined sugar,' " and to grant relief in certain cases arising under said act 44 14. Act June 14, 1797. — ^An act allowing the free admission of certain articles within a year 44 15. Act July 8, 1797. — An act laying an additional duty on salt imported into the United States, and for other purposes 44 16. Act April 7, 1798. — An act to continue in force for a limited time a part of an act entitled "An act making further provision for securing and collecting the duties on foreign and domestic distilled spirits, stills, wines, and teas 45 17. Act April 7, 1798. — An act to continue in force the act entitled "An act prohibiting for a limited time the exportation of arms and ammunition, and for encouraging the importation thereof "- 45 18. Act May 7, 1800. — ^An act to continue in force "An act laying an additional duty on salt imported into the United States, and for other purposes " 45 19. Act May 13, 1800. — An act to lay additional duties on certain articles imported 46 20. Act May 1, 1802. — ^An act to provide for the establishment of certain districts, and therein to amend an act entitled "An act to regulate the collection of duties on imports and ton- nage," and for other purposes 47 21. Act February 24, 1804. — An act for laying and collecting duties on imports and tonnage within the territories ceded to the United States by the treaty of the 30th of April, 1803, between the United States and the French Republic, and for oliier purposes 47 22. Act March 26, 1804. — An act further to protect the commerce and seamen of the United States against the Barbary powers 48 23. Act March 27, 1804. — An act for imposing more specific duties on the importation of certain articles, and also for levying and collecting light money on foreign ships or vessels, and for other purposes 49 24. Act March 3, 1805. — ^An act to amend an act entitled "An act for imposing more specific duties on the importation of certain articles, and also for levying and collecting light money on foreign ships or vessels, and for other purposes " 51 25. Act April 21, 1806. — An act continuing in force for a further time the first section of the act entitled ' 'An act further to protect Qie commerce and seamen of the United States against the Barbary powers " 51 26. Act March 3, 1807. — An act repealing the acts laying duties on salt and continuing in force for a further time the first section of the act entitled "An act further to protect the commerce and seamen of the United States against the Barbary powers " 51 27. Act January 19, 1808. — An act to revive and continue m force for a further time the first section of the act entitled "An act further to protect the commerce and seamen of the United States against the Barbary powers" 52 5 b TABLE OF CONTENTS. Page. 28. Act March 4, 1808. — An act to allow the importation of old copper, saltpeter, and sulphur free of duty 52 29. Act January 10, 1809. — ^An act to revive and continue in force for a further time the first section of the act entitled "An act further to protect the commerce and seamen of the United States against the Barbary powers " 53 30. Act January 12, 1810. — An act to revive and continue in force for a further time the first sec- tion of the act entitled "An act to further protect the commerce and seamen of the United States against the Barbary powers" 53 31. Act January 31, 1812. — An act to continue in force for a further time the first section of the act entitled "An act further to protect the commerce and seamen of the United States against the Barbary powers " 54 32. Act July 1, 1812. — An act for imposing additional duties upon all goods, wares, and merchan- dise imported from any foreign port or place, and for other purposes 54 33. Act February 25, 1813. — ^An act to impose a duty on the importation of iron wire 55 34. Act February 27, 1813. — An act to continue in force for a limited time the first section of the act entitled ' 'An act further to protect the commerce and seamen of the United States against the Barbary powers " 55 35. Act July 29, 1813. — An act laying duty on imported salt 55 36. Act August 2, 1813. — An act for reducing the duties payable on prize goods captured by the private armed vessels of the United States 56 37. Act March 3, 1815. — An act to repeal so much of the several acts imposing duties on tonnage, and on goods, wares, and merchandise imported into the United States as imposes a &a- criminating duty, etc 56 38. Act February 5, 1816. — An act to continue in force the act entitled "An act for imposing addi- tional duties upon all goods, wares, and merchandise imported from any foreign porter place, and for other purposes " 56 39. Act March 1, 1816. — An act concerning the convention to regulate the commerce between the territories of the United States and His Britannic Majesty 57 40. Act April 27, 1816. — ^An act to regulate the duties on imports and tonnage 57 41. Act January 14, 1817. — ^An act supplementary to "An act to regulate the duties on imports and tonnage " .~... 62 42. Act March 3, 1817. — An act supplementary to "An act to regulate the duties on imports and tonnage " 63 43. Act April 20, 1818. — An act supplementary to an act entitled "An act to regulate the collec- tion of duties on imports and tonnage," passed March 2, 1799 63 44. Act April 20, 1818. — An act to increase the duties on certain manufactured articles imported into the United States 68 45. Act April 20, 1818. — Duties on iron in pigs, iron castings, nails, etc _. 69 46. Act April 20, 1818. — ^An act providing for the deposit of wines and distilled spirits in public warehouses, and for other purposes 70 47. Act March 3, 1819. — An act in addition to, and alteration of, an act entitled "An act laying duty on imported salt," etc 71 48. Act March 3, 1819. — An act to regulate the duties on certain wines 72 49. Act April 18, 1820. — An act to continue in force the act passed on the 20th of April, 1818, entitled "An act supplementary to 'An act to regulate the collection of duties on imports and tonnage,' passed the 2d day of March, 1799, and for other purposes " 73 50. Act May 15, 1820. — An act to impose a new tonnage on French ships and vessels 73 51. Act March 3, 1821. — An act to release French ships and vessels entering the porta of the United States prior to the 30th of September, 1820, from the operation of the act entitled "An act to impose a new tonnage duty on French ships and vessels^" and for other purposes 74 52. Act May 6, 1822. — ^An act in addition to the act concerning navigation, etc 75 53. Act March 1, 1823. — Suspected goods to be appraised and 50 per cent added, etc 75 54. Act March 3, 1823. — An act for carrying into effect the convention of navigation and com- merce between the United States and France, etc 76 55. Act January 7, 1824. — An act concerning discriminating duties of tonnage and impost 77 56. Act May 22, 1824. — An act to amend the several acts imposing duties on imports 78 57. Act February 11, 1825.— An act to remit the duties on books and maps for the Library of Con- gress 83 58. Act April 20. 1826. — ^An act to equalize the duties on vessels of the Republic of Columbia (Colombia) and their cargoes 83 59. Act May 9, 1828. — An act regulating commerce with the islands of Martinique and Guada- loupe 84 60. Act May 19, 1828. — An act to reduce the duty on Greek and Latin books printed previous to the year 1775 84 61. Act May 19, 1828. — An act in alteration of the several acts imposing duties on imports 85 62. Act May 24, 1828. — An act in addition to an act entitled "An act concerning duties of tonnage and impost ' ' and to equalize the duties on Prussian vessels and their cargoes 89 63. Act May 24, 1828. — An act altering the duties on wines imported into the United States 90 64. Act May 20, 1830. — ^An act to reduce the duties on coffee, tea, and cocoa 91 65. Act May 28, 1830. — All iron manufactured for railroads liable to same duty as bar or bolt iron, etc 91 66. Act May 29, 1830. — An act to reduce the duty on molasses and allow a drawback on spirits distilled from foreign materials 92 67. Act May 29, 1830.— An act to reduce the duty on salt 92 TABLE OF CONTENTS. / Page. 68. Act May 29, 1830. — An act to amend the acta regulating the commercial intercoiirse between the United States and certain colonies of Great Britain 92 69. A proclamation October 5, 1830, by the President, concerning imports 93 70. Act July 13, 1832. — An act concerning tonnage duty on Spanish vessels 96 71. Act July 14, 1832. — An act to alter and amend the several acts imposing duties on imports. . . 95 72. Act July 14, 1832.— An act to release from duty iron prepared for and actually laid on railways or inclined planes 107 73. Act March 2, 1833. — An act to explain and amend the eighteenth section of " An act to alter and amend the several acts imposing duties on imports, " approved July 14, 1832 108 74. Act March 2, 1833. — An act to modify the act of the 14th of July, 1832, and all other acts imposing duties on imports 109 75. Act March 2, 1833. — An act to explain and amend the act to alter and amend the several acts imposing duties on imports, passed July 14, 1832, so far as relates to hardware and certain manufactures of copper, brass, and other articles Ill 76. Act June 30, 1834. — An act to suspend the operations of certain provisos of an "Act to alter and amend the several acts imposing duties on imports," approved the 14th of July, 1832 . 112 77. Act June 30, 1834. — An act concerning the duty on lead 112 78. Act March 3, 1835. — An act further to suspend the operation of certain provisos of " An act to alter and amend the several acts imposingduties on imports, ' 'approved the 14th of July ,1832 . 112 79. Proclamation of April 28, 1835, by the President, suspending discriminating duties as to Mechlenberg Schwerin 113 80. Act July 1, 1836. — An act explanatory of an act entitled "An act to release from duty iron prepared for and actually laid on railways and inclined planes " 114 81. Act July 4, 1836. — An act to suspend the discriminating duties upon goods imported in vessels of Portugal, and to reduce the duties on wines 114 82. Proclamation of September 1, 1836, by the President, suspending discriminating duties as to Tuscany 114 83. Act May 31, 1838. — An act to repeal certain provisos of " An act to alter and amend the several acts imposing duties on imports, " approved the 14th of July, 1832 115 84. Act July 7, 1838. — An act exempting from duty the coal which may be on board of steamboats or vessels propelled by steam, on their arrival in any port in the United States 116 85. Act March 3, 1839. — An act relating to money paid to collectors for unascertained duties 116 86. Act September 11, 1841. — An act relating to duties and drawbacks 116 87. Act May 8, 1842. — ^An act refunding certain duties 119 88. Act June 1, 1842. — An act regulating commercial intercourse with the port of Cayenne, in the colony of French Guiana, and to remit certain duties 119 89. Act August 30, 1842. — An act to provide revenue from imports, and to change and modify existing laws imposing duties on imports, and for other purposes 120 90. Act March 3, 1843.— An act to permit the entry of merchandise recovered from shipwreck, in certain cases, free from duty 139 91. Act February 26, 1845. — An act explanatory of " An act making appropriations for the civil and diplomatic expenses of the Government for 1839, and other purposes" 140 92. Act March 3, 1845.— An act regulating commercial intercourse with the islands of Miquelon and St. Pierre 140 93. Act July 30, 1846. — ^An act reducing the duty on imports, and for other purposes 140 94. Act August 3, 1846. — An act to exempt coffee imported from the Netherlands from duty in certain cases, and for other purposes 148 95. Act August 6, 1846. — An act to establish a warehousing system, and to amend an act entitled "An act to provide revenue from imports, and to change and modify existing laws impos- ing duties on imports, and for other purposes" 148 96. Act March 29, 1848. — An act to remit the duties on books, maps, and charts imported for the use of the Library of Congress 151 97. Act Maj^ 27, 1848. — ^An act extending privileges to American vessels engaged in a certain mentioned trade, and for other purposes 151 98. Act June 26, 1848. — ^An act to regulate the exchange of certain documents and other publi- cations of Congress 152 99. Act March 3, 1851. — An act to amend the acts regulating the appraisement of imported mer- chandise, and for other purposes 152 100. Act August 5, 1854. — ^An act to carry into effect a treaty between the United States and Great Britain, signed on the 5th of June, 1854 153 101. Act March 2, 1855. — ^An act to amend "An act to carry into effect a treaty between the United States and Great Britain," signed on the 5th of June, 1854, and approved August 5, 1854 .. 154 102. Proclamation of March 16, 1855, by the President, respecting duties under reciprocity treaty with Great Britain 155 103. Act March 8, 1857. — ^An act reducing the duty on imports, and for other purposes 156 104. Act March 3, 1857. — ^An act to amend the "Act reducing the duty on imports, and for other purposes," passed July 30, 1846 159 105. Proclamation of February 25, 1858. — Respecting discriminating duties upon subjects of the Pope 159 106. Act March 2, 1861. — ^An act to provide for the payment of outstanding Treasury notes, to authorize a loan to regulate and fix the duties on imports, and for other purposes 160 107. ActMarch 2, 1861. — A resolution to correct certain errors in the act entitled "An act to pro- vide for the payment of outstanding Treasury notes, to authorize a loan to regulate and fix the duties on imports, and for other^ purposes, " appr oved M arch 2. 1861 181 8 TABLE OF CONTENTS. Page. 108. Act July 25, 1861. — An act to refund duties on arms imported by States 181 109. Act August 5, 1861. — An act to provide increased revenue from imports to pay interest on the public debt, and for other purposes 182 110. Act December 24, 1861. — An act to increase the duties on tea, coffee, and sugar 203 111. Act January 11, 1862.— -Joint resolution No. 2, explanatory of an act entitled "An act to increase the duties on tea, coffee, and sugar, " approved December 24, 1861 204 112. Act April 2, 1862. — An act in addition to an act to refund and remit the duties on arms im- ported by States, approved July 10, 1861 204 113. Act July 14, 1862. — An act increasing temporarily the duties on imports, and for other piu:- poses . 205 114. Act March 3, 1863. — An act to prevent and punish frauds upon the revenue, to provide for the more certain and speedycoUection of claims in favor of the United States, and for other purposes 223 115. Act March 3, 1863. — ^An act to modify existing laws imposing duties on imports, and for other purposes 228 116. Act January 28, 1864. — Convention between the United States and Empire of Japan for the purpose of fixing duties 229 117. Act April 29, 1864. — Joint resolution to increase temporarily duties on imports 230 118. Act June 30, 1864. — An act to increase duties on imports, and for other purposes 230 119. Act February 28, 1865. — ^An act to revive certain provisions of the act entitled "An act further to provide for the collection of duties on imports and tonnage, ' ' approved March 3, 1815, and for other purposes 248 120. Act March 3, 1865. — ^An act amendatory of certain acts imposing duties upon foreign impor- tations 249 121. Act March 14, 1866. — An act to extend the time for the withdrawal of goods for consumption from public store and bonded warehouse, and for other purposes 252 122. Act March 16, 1866. — An act to further secure American citizens certain privileges under the treaty of Washington 253 123. Act May 16, 1866. — ^An act imposing duty on live animals 253 124. Act June 1, 1866. — Anact to protect American citizens engaged in lumbering on the St. Croix River, in the State of Maine 253 125. Act July 28, 1866. — An act to protect the revenue, and for other purposes 254 126. Act February 14, 1867. — ^Treaty with Madagascar relating to reciprocity , 258 127. Act March 2, 1867. — ^Joint resolution No. 47, to amend section 5 or an act entitled "An act to increase duties on imports, and for other purposes,' ' approved June 30, 1864 258 128. Act March 2, 1867. — An act to provide increased revenue from imported wool, and for other purposes 258 129. Act March 22, 1867. — Joint resolution to supply an omission in the enrollment of the "Act to provide increased revenue from imported wool, and for other purposes -' 261 130. Act March 25, 1867. — ^Joint resolution No. 13, fixing the rate of duty on umbrellas and on wire spiral furniture springs 262 131. Act March 26, 1867. — Joint resolution providing for the importation into the United States of certain works of art duty free, and for other purposes 262 132. Act March 29, 1867. — Joint resolution No. 19, to amend an act entitled "An act to provide increased revenue from imported wool, and for other purposes " 263 133. Act February 3, 1868. — An act to provide for the exemption of cotton from internal tax and from import duty 263 134. Act February 19, 1869. — ^An act to authorize the importation of machinery, for repair only, free of duty 263 135. Act February 24, 1869. — An act regulating the duties on imported copper and copper ores. . 263 136. Act July 14, 1870. — An act to reduce internal taxes, and for other purposes 264 137. Act December 22, 1870. — An act to amend an act entitled "An act to reduce internal taxes, and for other purposes," approved July 14, 1870 281 138. Act January 30, 1871. — Joint resolution No. 18, declaratory of the meaning of the act entitled ' ' An act to reduce internal taxes, and for other purposes, " approved July 14, 1870 282 139. Act February 10, 1871. — An act to amend section 72 of an act entitled "An act further to pre- vent smuggling, and for other purposes, ' ' approved July 18, 1866 282 140. Proclamation of May 8, 1871, by the President, of treaty between the United States and Great Britain 283 141. Act March 5, 1872. — ^An act to provide for the admission of paintings, statuary, and photo- graphs for exhibition free of duty 286 142. Act April 5, 1872. — ^An act for the relief of sufferers by fire at Chicago 287 143. Act May 1, 1872. — ^An act repealing the duty on tea and coffee 287 144. Act June 6, 1872. — ^An act to reduce duties on imports and to reduce internal taxes, and for other purposes 287 145. Act June 10, 1872. — An act to refund duties paid on goods, wares, and merchandise remain- ing in bond or store on the 1st day of August, 1872 296 146. Proclamation of September 4, 1872, by the President, respecting duties on merchandise im- ported in Japanese vessels 296 147. Proclamation of October 30, 1872, by the President, respecting duties on merchandise imported in French vessels 297 148. Act February 14, 1873. — An act authorizing the Secretary of the Treasury to refund the differ- ential duty on articles actually on shipboard in French vessels destined for the United States on the 5th of November, 1872 298 TABLE OF CONTENTS. 9 Page. 149. Act March 1, 1873. — An act to carry into effect provisions of the treaty between the United States and Great Britain, signed in the city of Washington, etc., relating to the fisheries 298 150. Act March 3, 1873. — An act to amend an act entitled "An act to reduce duties on imports and to reduce internal taxes, and for other purposes," approved June 6, 1872 300 151. Act May 9, 1874. — An act in relation to the customs duties on imported fruits 301 152. Act June 3, 1874. — An act to amend an act entitled "An act to amend an act entitled 'An act to reduce duties on imports, and to reduce internal taxes, and for other purposes, ' ' ' approved March 3, 1873 301 153. Act June 18, 1874. — An act to admit free of duty articles intended for the International Exhi- bition of 1876 302 154. Act June 22, 1874. — ^An act to admit free of duty merchandise sunk for two years and after- wards recovered ■ 302 155. Act June 22, 1874. — Import goods entered and passed free of duty 302 156. Act February 8, 1875. — An act to amend existing customs and internal-revenue laws, and for other purposes 303 157. Act March 3, 1875. — An act to further protect the sinking fund and provide for the exigencies of the Government 305 158. Act March 3, 1875.— An act restricting the refunding of customs duties and prescribing cer- tain regulations of the Treasury Department 307 159. Proclamation of June 3, 1875. — Respecting trade between the United States and the Hawaiian Islands 308 160. Act June 12, 1876. — ^An act to refund and to remit certain duties to Peter Wright & Sons 310 161. Act July 20, 1876. — Joint resolution to amend the act approved June 18, 1874, relating to the admission of articles intended for the International Exhibition of 1876 311 162. Act August 15, 1876. — An act to carry into effect a convention between the United States of America and His Majesty, King of the Hawaiian Islands, signed January 30, 1875 311 163. Act July 1, 1879. — An act to put salts and sulphate of quinine on the free list 312 164. Act Jime 14, 1880. — ^Joint resolution No. 52 for the relief of certain persons in respect of duties demanded of them upon the import of certain articles named therein 312 165. Joint resolution March 11, 1882. — Joint resolution No. 10 in behalf of the American Company of Revisers of the New Testament for return and remission of duties 312 166. Act May 4, 1882. — An act to repeal the driscriminating duties on goods produced east of the Cape of Good Hope 313 167. Act December 23, 1882. — Act repeahng certain duties on goods produced east of Cape of Good Hope, amended 313 168. Act March 2, 1883. — An act to prevent the importation of adulterated and spurious teas 314 169. Act March 3, 1883. — ^An act to admit free of duty articles intended for the National Mining and Industrial Exposition to be held at Denver, Colo., dxning the year 1883 315 170. Act March 3, 1883. — An act to reduce internal-revenue taxation, and for other pxu-poses 315 171. Act June 26, 1884. — ^An act to remove certain burdens on the American merchant marine and encourage the American foreign carrying trade, and for other purposes 356 172. Act February 23, 1887. — An act to amend section 3058 of the Revised Statutes 356 173. Act February 18, 1890. — An act to modify existing laws relating to duties on imports and the collection of the revenue 357 174. Act June 10, 1890. — An act to simplify the laws in relation to the collection of the revenues. . 357 175. Act October 1, 1890. — An act to reduce the revenue and equalize duties on imports, and for other purposes 369 176. Act December 15, 1890. — An act to authorize the payment of drawback or rebate in certain cases 429 177. Act February 5, 1891. — A proclamation by the President of the United States respecting reci- procity with Brazil , 430 178. Act February 18, 1891. — ^Joint resolution No. 11 to correct an error of punctuation in the tariff act of 1890 431 179. Act March 3, 1891. — ^An act relating to the treaty of reciprocity with the Hawaiian Islands. . 432 180. Proclamation of July 31, 1891. — ^A proclamation by the President of the United States of America, relating to reciprocity with Spain affecting Cuba and Porto Rico 432 181. Proclamation of August 1, 1891. — A proclamation by the President of the United States, relat- ing to reciprocity with the Dominican Republic 436 182. Proclamation of December 2, 1891. — A proclamation by the President of the United States, relating to suspension of tonnage duty on vessels from Tobago 439 183. Proclamation of December 31, 1891. — A proclamation by the President of the United States, relating to reciprocity with Salvador 440 184. Proclamation of February 1, 1892. — Proclamation of the President, with a view to reciprocal trade, under act of October 1, 1890, with British colonies 441 185. Proclamation of February 1, 1892. — Proclamation of the President respecting reciprocal trade with German Empire, under provisions of the act of October 1, 1890 446 186. Proclamation of March 12, 1892. — Proclamation of the President respecting reciprocal trade with Nicaragua, under provisions of the act of October 1, 1890 448 187. Proclamation of March 15, 1892. — Proclamation of the President respecting reciprocal trade with Colombia 450 188. Proclamation of March 15, 1892. — Proclamation of the President respecting reciprocal trade with Haiti and other countries, under provisions of the act of October 1,1890 451 189. Proclamation of March 15, 1892. — Proclamation of the President respecting reciprocal trade with Venezuela and other countries, under provisions of act of October 1, 1890 452 10 TABLE OP CONTENTS. Page. 190. Proclamation of April 30, 1892. — A proclamation by the President of the United States, relat- ing to reciprocity with Honduras 454 191. Proclamation of May 18, 1892. — A proclamation by the President of the United States, relat- ing to reciprocity with Guatemala 456 192. Proclamation of May 26, 1892.— A proclamation by the President relating to reciprocity with Austria-Hungary 458 193. Act of July 26, 1892. — An act to enforce reciprocal commercial relations between the United States and Canada, and for other purposes 458 194. Proclamation of August 18, 1892. — ^A proclamation by the President of the United States relating to tolls on freight passing through St. Marys Falls Canal, etc 458 195. Proclamation of December 27, 1892. — A proclamation by the President of the United States relating to reciprocity with Salvador 461 196. Proclamation of February 21, 1893. — A proclamation by the President of the United States suspending tolls on freight passing through St. Marys Falls Canal for Canadian ports 463 197. Act March 3, 1893. — An act to continue the duties on certain manufactures of flax at the rate now provided by law 464 198. Act March 3, 1893. — An act to establish a standard gauge for standard-plate iron and steel. . 464 199. Act August 27, 1894. — ^An act to reduce taxation, to provide revenue for the Government, and for other purposes 465 200. Joint resolution of March 1, 1895, in reference to the Free Zone, etc 530 201. Joint resolution of February 21, 1895, extending from March 1, 1895, to the 15th day of April, 1895, the time for making returns of income for the year 1894, and for other purposes 531 202. Decision of Supreme Court declaring the income tax act of 1894 unconstitutional 531 203. Act May 18, 1896. — To allow the return, free of duty, of certain articles exported from the United States for exhibition purposes 543 204. Joint resolution of June 30, 1897, authorizing foreign exhibitors at the Trans-Mississippi and International Exhibition, to be held in the city of Omaha, in the State of Nebraska, dur- ing the year 1898, to bring to the United States foreign laborers from their countries, respec- tively, for the purpose of preparing for and making exhibits 544 205. Act July 24, 1897. — An act to provide revenue for the Government and to encourage the industries of the United States 545 206. Act July 24, 1897. — ^To authorize the President to suspend discriminating duties imposed on foreig^ vessels and commerce 611 207. Act March 4, 1898. — An act providing for the entry free of customs duties of certain bells presented by the Emperor of Russia to the Orthodox Russian Church of Bridgeport, Conn. 612 208. Joint resolution of April 1, 1898, providing for the temporary admission, free of duty, of naval and military supplies procured abroad 612 209. Act May 14, 1898.— Bonding privilege to Canada 612 210. Act May 17, 1898. — ^An act to provide for the disposition of abandoned imported merchandise. 612 211. Act June 13, 1898. — An act to provide ways and means to meet war expenditures, and for other purposes 613 212. Joint resolution of July 8, 1898. — Relative to holding of Pan-American Exposition in 1901, etc. . 613 213. Act December 21, 1898. — An act providing for a national exposition of American products and manufactures at the city of Philadelphia, for the encouragement of the export trade. . 614 214. Act February 2, 1899. — An act to amend section 5 of the act approved June 10, 1880, gov- erning the immediate transportation of dutiable goods without appraisement 615 215. Act February 15, 1899. — An act providing for the entry, free of customs duties, of certain bells presented by Edwin M. Stanton to the Iowa Agricultural College, of Ames, Iowa 615 216. Act February 24, 1900. — An act to amend an act entitled "An act to amend an act to suspend the operation of certain provisions of law relating to the War Department, and for other purposes" 615 217. Act March 24, 1900. — An act appropriating, for the benefit and government of Porto Rico, revenues collected on importations therefrom since its evacuation by Spain, and revenues hereafter collected on such importations under existing law 616 218. Act April 12, 1900. — An act temporarily to provide revenues and a civil government for Porto Rico, and for other purposes 616 219. Act April 30, 1900. — Relative to duties on imports from Hawaii into the United States 618 220. Act May 21, 1900. — An act to amend section 3005 of the Revised Statutes of the United States - 618 221. Joint resolution of February 28, 1901, authorizing articles imported from foreign countries for the sole purpose of exhibition at the San Antonio International Fair and at the Texas State Fair and Dallas Exposition, to be held in the cities of San Antonio, Tex., and Dallas, Tex., to be imported, free of duty, under regulations prescribed by the Secretary of the Treasury 618 222. Act March 3, 1901. — Exemption from duty of imported exhibits for the St. Louis Exposition. 619 223. Act March 3, 1901. — An act to amend section 5153 of the Revised Statutes of the United States. 619 224. Joint resolution of December 6, 1901, allowing the importation, free of duty, etc., of all articles from foreign countries, and the transfer of foreign exhibits from the Pan-American Exposi- tion at Buffalo, for the purpose of exhibition at the South Carolina Interstate and West Indian Exposition, at Charleston, S. C 620 225. Act March 8, 1902. — An act temporarily to provide revenue for the Philippine Islands, and for other purposes 621 226. Act April 12, 1902.— Tea duty repealed ] 622 227. Act April 29, 1902. — An act to refund the amount of duties paid in Porto Rico upon articles imported from the several States from April 11, 1899, to May 1, 1900, to confer jurisdiction on the Court of Claims to render judgment thereon, and making an appropriation therefor. 623 TABLE OP CONTENTS. 11 Page. 228. Act July 1, 1902. — An act temporarily to provide for the administration of the aSaira of civil government in the Philippine Islands, and for other purposes 623 229. Act December 15, 1902. — An act to amend section 20 of an act entitled "An act to simplify the laws in relation to the collection of therevenuesj" approved June 10, 1890 624 230. Act January 15, 1903. — An act to provide rebate of duties on coal, and for other purposes 624 231. Act March 3, 1903. — An act to refund the amount of duties paid on merchandise brought into the United States from Porto Rico between April 11, 1899, and May 1, 1900, and also on merchandise brought into the United States from the Philippine Islands between April 11, 1899, and March 8, 1902, and for other purposes 624 232. Act December 17, 1903. — An act to carry into effect a convention between the United States and the Republic of Cuba, signed on the 11th day of December, in the year 1902 625 233. Act April 8, 1904. — An act to provide for the withdrawal, free of duty under bond, from the Louisiana Purchase Exposition of any articles and materials donated to incorporated insti- tutions established for religious, philosophical, educational, scientific, or literary purposes, or to any state or municipal corporation 626 234. Act April 13, 1904. — Relative to exemption from duty of articles imported for exhibition purposes for Lewis and Clark Exposition 627 235. Act April 27, 1904. — ^An act to amend section 3095 of the Revised Statutes of the United StateSj relating to the manner of importation 627 236. Act Apnl 28, 1904. — An act amending an act approved March 3, 1901, entitled "An act to provide for celebrating the one hundredth anniversary of the purchase of the Louisiana Territory by the United States, by holding an international exhibition of arts, industries, manufactures, and the products of the soil, mine, forest, and sea, in the city of Saint Louis, in the State of Missouri " 627 237. Act March 2, 1905. — An act to amend section 2787 of the Revised Statutes of the United States 628 238. Act March 2, 1905. — ^An act fixing the status of merchandise coming into the United States from the Canal Zone, Isthmus of Panama 629 239. Act March 3, 1905. — An act to revise and amend the tariff laws of the Philippine Islands, and for other purposes 629 240. Act March 3, 1905. — An act to extend the time within which actions for the recovery of duties paid in Porto Rico may be brought in the Court of Claims under the act of April 29, 1902 679 241. Proclamation of January 1, 1906, by the President, relative to reciprocity with Switzerland. . 680 242. Act February 26, 1906. — An act to amend an act entitled "An act to revise and amend the tariff laws of the Philippine Islands, and for other purposes," approved March 3, 1905 680 243. Proclamation of February 27, 1906, by the President, relative to reciprocity with Germany. . 683 244. Act June 28, 1906. — An act to amend section 2844 of the Revised Statutes of the United States, and to provide for an authentication of invoices of merchandise shipped to the United States from the Philippine Islands 684 245. Act June 29, 1906. — Relative to rates through foreign countries and customs duty charged if rates not posted 684 246. Act June 30, 1906. — Jamestown Exposition exhibits admitted free of duty 685 247. Procalmation of August 27, 1906, by the President, relative to reciprocity with Spain 685 248. Proclamation of September 15, 1906, by the President, relative to reciprocitj^ with Bulgaria. 686 249. Proclamation of January 24, 1907, by the President, relative to reciprocity with Portugal 687 250. Proclamation of June 1, 1907, by the President, relative to reciprocity with Germany 689 251 . Proclamation of Decemtaer 5, 1907, by the President, relative to reciprocity with Great Britain . 689 252. Proclamation of January 28, 1908, by the President, relative to reciprocity with France 690 253. Act May 16, 1908. — ^An act to amend an act entitled "An act to prevent the importation of impure and unwholesome tea," approved March 2, 1897 691 254. Act May 27, 1908. — Free importation of articles for exhibition at Alaska- Yukon-Pacific Exposition 692 255. Act May 27, 1908. — An act to amend an act entitled "An act to simplify the laws in relation to the collection of the revenues," approved June 10, 1890, as amended by the act entitled "An act to provide revenues for the Government and to encourage the industries of the United States," approved July 24, 1897 692 256. Proclamation of August 12, 1908, by the President, relative to reciprocity with the Nether- lands 695 257. Act February 1, 1909. — An act * * * authorizing rebate of duties on anthracite coal imported mto the United States from October 6, 1902, to January 15, 1903, and for other purposes 699 258. Proclamation of February 20, 1909, by the President, relative to reciprocity with Spain 699 259. Act August 5, 1909. — An act to provide revenue, equalize duties, and encourage the indus- tries of the United States, and for other purposes 700 260. Act August 5, 1909.— An act to raise revenue for the Philippine Islands, and for other pur- poses 808 261. Concurrent resolution of August 5, 1909, authorizing correction in enrollment of Payne- Aldrich tariff law 856 INDEX EErEREK"OE. Page. 1. Act of July 4, 1789, index to 857 2. Act o£ August 10, 1790, index to 858 3. Act of March 3, 1791, index to 859 4. Act of May 2, 1792, index to 860 5. Act of June 7, 1794, index to 861 6 . Act of January 29, 1795, index to 861 7. Act of March 3, 1797, index to 862 8. Act of May 13, 1800, index to 862 9. Act of March 27, 1804, index to 862 10. Act of April 27, 1816, index to 862 11. Act of April 20, 1818, index to : 864 12. Act of May 22, 1824, index to 864 13. Act of May 19, 1828, index to 866 14. Act of July 14, 1832, index to 866 15. Act of March 2, 1833, index to 868 16. Act of August 30, 1842, index to 868 17. Act of July 30, 1846, index to 871 18. Act of March 3, 1857, index to 874 19. Act of March 2, 1861, index to 875 20. Act of August 5, 1861, index to 875 21. Act of July 14, 1862, index to 876 22. Act of March 3, 1863, index to 879 23. Act of June 30, 1864, index to 879 24. Act of March 3, 1865, index to 881 25. Act of July 28, 1866, index to : 882 26. Act of March 2, 1867, index to 882 27. Actof July 14, 1870, index to 883 28. Act of June 6, 1872, index to 885 29. Act of February 8, 1875, index to 886 30. Act of March 3, 1883, index to 886 31. Act of June 10, 1890, index to 895 32. Act of October 1, 1890, index to 896 33. Act of August 27, 1894, index to 916 34. Actof July 24, 1897, index to 943 35. Phihppine tariff act of March 3, 1905, index to 979 36. Act of August 5, 1909, index to 989 37. Philippine tariff act of August 5, 1909, index to 1021 38. Miscellaneous acts, index to 1033 12 TARIFF ACTS PASSED BY CONGRESS FROM 1789 TO 1909. S. L., Vol. 1, Chap. II. — An act for laying a duty on goods, wares, and mer- July 4, 1789. chandise imported into the United States. Sec. 1. Whereas it is necessary for the support of government, for the discharge of the debts of the United States, and the encouragement and protection of manufactures, that duties be laid on goods, wares and merchandise imported : " Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled, That from and after ^^Ajt of^AugusMO, the first day of August next ensuing, the several duties hereinafter '^' ' mentioned shall be laid on the following goods, wares, and merchan- dises imported into the United States from any foreign port or place, that is to say : On all distilled spirits of Jamaica proof, imported from any kingdom specific duties on ,1^, 11 ^ij J a certain enumerated or country whatsoever, per gallon, ten cents. articles. On all other distilled spirits, per gallon, eight cents. On molasses, per gallon, two and a half cents. On Madeira wine, per gallon, eighteen cents. On all other wines, per gallon, ten cents. On every gallon of beer, ale or porter in casks, five cents. On all cider, beer, ale or porter in bottles, per dozen, twenty cents. On malt, per bushel, ten cents. On brown sugars, per pound, one cent. On loaf sugars, per pound, three cents. On all other sugars, per pound, one and a half cents. On coffee, per pound, two and a half cents. On cocoa, per pound, one cent. On all candles of tallow, per pound, two cents. On all candles of wax or spermaceti, per pound, six cents. On cheese, per pound, four cents. On soap, per pound, two cents. On boots, per pair, fifty cents. On all shoes, slipper or goloshoes made of leather, per pair, seven cents. On all shoes or slippers made of silk or stuff, per pair, ten cents. On cables, for every one hundred and twelve pounds, seventy-five cents. On tarred cordage, for every one hundred and twelve pounds, seventy- five cents. On untarred ditto, and yarn, for every one hundred and twelve pounds, ninety cents. On twine or packthread, for every one hundred and twelve pounds, two hundred cents. On all steel unwrought, for every one hundred and twelve pounds, fifty-six cents. On all nails and spikes, per pound, one cent. On salt, per bushel, six cents. On manufactured tobacco, per pound, six cents. On snuff, per pound, ten cents. On indigo, per pound, sixteen cents. On wool and cotton cards, per dozen, fifty cents. On coal, per bushel, two cents. o The powers of Congress to levy and collect taxes, duties, exports, and excises Is coextensive vs-ith the United States. Loughbotough v. Blake, 5 Wheat., 317 ; 4 Cond. Rep., 660. 13 14 ACT OF JULY 4, 1T89. On pickled fish, per barrel, seventy-five cents. On dried fish, per quintal, fifty cents. f r°°m*^i nd'Pa' o^? ^^ ^^^ ^^^^ imported from China or India, in ships built in the China. United States and belonging to a citien or citizens thereof, or in ships or vessels built in foreign countries, and on the sixteenth day of May last wholly the property of a citizen or citizens of the United States, and so continuing until the time of importation, as follows : On bohea tea, per pound, six cents. On all souchong, or other black teas, per pound, ten cents. On all hyson teas, per pound, twenty cents. On all other green teas, per pound, twelve cents. On teas Imported On all tcas imported from Europe in ships or vessels built in the rom urope. United States and belonging wholly to a citizen or citizens thereof, or in ships or vessels built in foreign countries, and on the sixteenth day of May last wholly the property of a citizen or citizens of the United States, and so continuing until the time of importation, as follows : On all bohea tea, per pound, eight cents. On all souchong, and other black teas, per pound, thirteen cents. On all hyson teas, per pound, twenty-six cents. On all other green teas, per pound, sixteen cents. On all teas imported, in any other manner than as above mentioned, as follows: On bohea tea, per pound, fifteen cents. On all souchong, or other black teas, per pound, twenty-two cents. On all hyson teas, per pound, forty-five cents. On all other green teas, per pound, twenty-seven cents. go?ds i^mported ^^ ^^^ goods, wares and merchandises, other than teas, imported f r°o m India or from China or India, in ships not built in the United States, and not rentum\d'v^a\orem^ whoUy the property of a citizen or citizens thereof, nor in vessels built in foreign countries, and on the sixteenth day of May last wholly the property of a citizen or citizens of the United States, and so continuing until the time of importation, twelve and a half per centum ad valorem, atS° 'a?t1cies°™io ^^ ^^^ looking-glasscs, window and other glass (except black" per centum ad va- quart bottles), *"'• On all China, stone and earthen ware, On gunpowder, On all paints ground in oil. On shoe and knee buckles. On gold and silver lace, and On gold and silver leaf, On other enumer- On all blank books, per^eentum'*ad va^- On all Writing, printing or wrapping paper, paper-hangings •o'*™- and pasteboard. On all cabinet wares. On all buttons. On all saddles. On all gloves of leather, On all hats of beaver, fur, wool, or mixture of either, On all millinery ready made. On all castings of iron, and upon slit and rolled iron, On all leather tanned or tawed, and all manufacture of leather, except such as shall be otherwise rated, On canes, walking sticks and whips. On clothing ready made. On all brushes. On gold, silver, and plated ware, and on jewelry and paste work, On anchors, and on all wrought, tin, and pewter ware. On playing cards, per pack, ten cents. ii PI «s H 73 si a 43^ 'XS a a ACT OF AUG. 10, 1790. 15 On every coach, chariot or other four wheel carriage, and j fifteen per on every chaise, solo, or other two wheel carriage, or > centum ad parts thereof, ) valorem. On all other goods, wares and merchandise, five per centum on the on aii other value thereof at the time and place of importation, except as follows: taiu^arHci?s^ 5 per Saltpetre, tin in pigs, tin plates, lead, old pewter, brass, iron and brass at°*the° time and wire, copper in plates," wool, cotton, dyeing woods and dyeing drugs, place of importa- raw hides, beaver, and all other furs, and deer skins. "°"' Sec. 2. And &e it further enacted hy the authority aforesaid, That Duty on hemp from and after the first day of December, which shall be in the year ported ° after" the one thousand seven hundred and ninety, there shall be laid a duty i^t Dec, i790. on every one hundred and twelve pounds, weight of hemp imported as aforesaid, of sixty cents ; and on cotton per pound, three cents. Sec. 3. And ie it [furtherl enacted hy the authority aforesaid, That lowed *for''the''du- all the duties paid, or secured to be paid upon any of the goods, wares ties on goods ex- and merchandises as aforesaid, except on distilled spirits, other than ETonths. ''"'''° ^ brandy and geneva, shall be returned or discharged upon such of the said goods, wares, or merchandises, as shall within twelve months after payment made, or security given, be exported to any country without the limits of the United States, as settled by the late treaty of peace; except one per centum on the amount of the said duties, in B^xcept i per consideration of the expense which shall have accrued by the entry and safe-keeping thereof. Sec. 4. And he it {furtherl enacted hy the authority aforesaid, That of'*a'°drawback"oS there shall be allowed and paid on every quintal of dried, and on g'^l®'\nrt°'\itPd''r^'^ every barrel of pickled fish, of the fisheries of the United States, and vfsions exported! ° on every barrel of salted provision of the United States, exported to any country without the limits thereof, in lieu of a drawback of the duties imposed on the importation of the salt employed and expended therein, viz : On every quintal of dried fish, five cents. On every barrel of pickled fish, five cents. On every barrel of salted provision, five cents. Sec. 5. And he it further enacted hy the authority aforesaid, That a Discount on du- discount of ten per cent, on all the duties imposed by this act shall be ported°ta vessels' of allowed on such goods, wares and merchandises as shall be imported in ^'t'^ens. vessels built in the United States, and which shall be wholly the prop- erty of a citizen or citizens thereof, or in vessels built in foreign coun- tries, and on the sixteenth day of May last, wholly the property of a citizen or citizens of the United States, and so continuing until the time of importation. Sec. 6. And he it further enacted hy the authority aforesaid, That Continuance of this act shall continue and be in force until the first day of June, which shall be in the year of our Lord one thousand seven hundred and ninety-six, and from thence until the end of the next succeeding session of Congress which shall be held thereafter, and no longer. Approved, July 4, 1789. S. L., Vol. 1, Chap. XXXIX. — An act making further provision for the payment August 10, 1790. of the deits of the United States. Whereas, by an act, intituled "An act for laying a duty on goods. Recital, wares and merchandises imported into the United States," divers i789*p°i3,thi8vol! duties were laid on goods, wares and merchandise so imported, for the <» Round copper in bars and copper plates turned up at the edges is not sub- ject to duty under this act or under the act of August 10, 1790, and the act of May 2, 1792, by which " copper in plates and copper in pigs and bars " is ex- empted from duty. United States v. Kidd & Watson, 4 Cranch, 1; 2 Cond. Eep., 1. 16 ACT OF AUG. 10, 1790. discharge of the debts of the United States, and the encouragement and protection of manufactures: And whereas the support of gov- ernment and the discharge of the said debts, render it necessary to increase the said duties: Section 1. Be it enacted hy the Senate and House of Representa- From and after tiroes of the United States of America in Congress assernbled, That ber nCTt,°the *pres- from and after the last day of December next, the duties specified and tain ''sp*e'cffled° ar«- ^^^^ ^^ ^^^ ^J t^® ^^^ aforesaid, shall cease and determine ; and that cies to cease, and upon all goods, wares and merchandise (not herein particularly ex- posed in^ueu^here- cepted) which after the said day shall be brought mto the United "''• States, from any foreign port or place, there shall be levied, collected and paid the several and respective duties following, that is to say : Madeira wine of the quality of London particular, per gallon, thirty- five cents ; other Madeira wine, per gallon, thirty cents ; Sherry wine, per gallon, twenty-five cents; other wines, per gallon, twenty cents; distilled spirits, if more than ten per cent, below proof, according to Dycas's hydrometer, per gallon, twelve cents; if more than five, and not more than ten per cent, below proof, according to the same hy- drometer, per gallon, twelve and an half cents ; if of proof, and not more than five per cent, below proof, according to the same hydrometer, per gallon, thirteen cents ; if above proof, but not exceeding twenty per cent, according to the same hydrometer, per gallon, fifteen cents ; if of more than twenty and not more than forty per cent, above proof, according to the same hydrometer, per gallon, twenty cents; if of more than forty per cent, above proof, according to the same hy- drometer, per gallon, twenty -five cents; molasses, per gallon, three cents; beer, ale and porter in casks, per gallon, five cents; beer, ale and porter in bottles, per dozen, twenty cents. Teas from China and India, in ships or vessels of the United States, bohea, per pound, ten cents; souchong and other black teas, per pound, eighteen cents; hyson, per pound, thirty-two cents; other green teas, per pound, twenty cents: Teas from Europe, in ships or vessels of the United States, bohea, per pound, twelve cents ; souchong and other black teas, per pound, twenty-one cents; hyson, per pound, forty cents; other green teas, per pound, twenty-four cents : Teas from any other place, or in any other ships or vessels, bohea, per pound, fifteen cents; souchong and other black teas, per pound, twenty-seven cents ; hyson, per pound, fifty cents ; other green teas, per pound, thirty cents ; coffee, per pound, four cents; cocoa, per pound, one cent; loaf sugar, per pound, five cents ; brown sugar, per pound, one and an half cent ; other sugar, per pound, two and an half cents ; candles of tallow, per pound, two cents ; candles of wax or spermaceti, per pound, six cents ; cheese, per pound, four cents ; soap, per pound, two cents ; pepper, per pound, six cents; pimento, per pound, four cents; manufactured tobacco, per pound, six cents; snuff, per pound, ten cents; indigo, per pound, twenty-five cents ; cotton, per pound, three cents ; nails and spikes, per pound, one cent; bar and other lead, per pound, one cent; steel un- wrought, per one hundred and twelve pounds, seventy -five cents; hemp, per one hundred and twelve pounds, fifty- four cents; cables, per one hundred and twelve pounds, one hundred cents ; tarred cord- age, per one hundred and twelve pounds, one hundred cents ; untarred cordage and yarn, per one hundred and twelve pounds, one hundred and fifty cents; twine and pack thread, per one hundred and twelve pounds, three hundred cents ; salt, per bushel, twelve cents ; malt, per bushel, ten cents; coal, per bushel, three cents; boots, per pair, fifty cents ; shoes, slippers and goloshoes, made of leather, per pair, seven cents; shoes and slippers, made of silk or stuff, per pair, ten cents; wool and cotton cards, per dozen, fifty cents ; playing cards, per pack, ten cents; all China ware, looking glasses, window and other glass. centum ad valorem. ACT OF AUG. 10, 1790. 17 and all manufactures of glass, (black quart bottles excepted) twelve other° avucies'^*^^e^- and an half per centum ad valorem; marble, slate and other stones, tain rates per bricks, tiles, tables, mortars and other utensils of marble or slate, and generally all stone and earthen ware, blank books, writing paper, and wrapping paper, paper hangings, pasteboards, parchment and vellum, pictures and prints, painters' colors, including lampblack, except those commonly used in dyeing, gold, silver and plated ware, gold and silver lace, jewellery and paste work, clocks and watches, shoe and knee buckles, grocery, (except the articles before enumerated) namely, cinnamon, cloves, mace, nutmegs, ginger, anniseed, currants, dates, figs, plums, prunes, raisins, sugar candy, oranges, lemons, limes, and generally all fruits and comfits, olives, capers and pickles of every sort, oil, gun-powder, mustard in flour, ten per centum ad valorem; cabinet wares, buttons, saddles, gloves of leather, hats of beaver, felt, wool, or a mixture of any of them, millinery ready made, castings or iron, and slit and rolled iron, leather tanned or tawed, and all manu- factures of which leather is the article of chief value, except such as are herein otherwise rated, canes, walking sticks and whips, clothing ready made, brusheSj anchors, all wares of tin, pewter, or copper, all or any of them, medicinal drugs, except those commonly used in dye- ing, carpets and carpeting, all velvets, velverets, satins and other, wrought silks, cambrics, muslins, muslinets, lawns, laces, gauzes, chintzes, and colored calicoes, and nankeens, seven and an half per centum ad valorem. All goods, wares and merchandise imported directly from China or India in ships or vessels not of the IJnited States, teas excepted, twelve and an half per centum ad valorem. All coaches, chariots, phaetons, chaises, chairs, solos or other carriages, or parts of carriages, fifteen and an half per centum ad valorem; and five per centum ad valorem upon all other goods, wares and merchan- dise, except bullion, tin in pigs, tin plates, old pewter, brass teutenagjue, iron and brass wire, copper in plates, saltpetre, plaister of Paris, wool, dyeing woods, and dyeing drugs, raw hides and skins, undressed furs of every kind, the sea stores of ships or vessels, the clothes, books, household furniture, and the tools or implements of the trade or pro- fession of persons who come to reside in the United States, philo- sophical apparatus, specially imported for any seminary of learning, all goods intended to be re-exported to a foreign port or place, in the same ship or vessel in which they shall be imported, and generally, all articles of the growth, product or manufactures of the United States. Sec. 2. And he it further enacted, That an addition of ten per Also an aadi- centum shall be made to the several rates of duties above specified and pe "^centum on ^m imposed, in respect to all goods, wares, and merchandise, which, after before''s^^ecmed'^"*^ the said last day of December next, shall be imported in ships or ^ °^^ ^^^'^' vessels not of the United States, except in the cases in which an addi- tional duty is herein before specially laid on any goods, wares, or merchandises, which shall be imported in such ships or vessels. Sec. 3. And he it further enacted, That all duties which shall be o^3^rJ"'ortl°d paid or secured to be paid by virtue of this act shall be returned or within twelve discharged in respect to all such goods, wares, or merchandise, where- ™°°*''^- upon they shall have been so paid, or secured to be paid, as, within twelve calendar months after payment made or security given, shall be exported to any foreign port or place, except one per centum on the amount of the said duties, which shall be retained as an indemnifi- cation for whatever expense may have accrued concerning the same. Sec. 4. And he it further enacted, That there shall be allowed and p^^tatfon of°drfe^d paid on dried and pickled fish, of the fisheries of the United States, or pickied Ash and and on other provisions salted within the said States, which, after the ^^"^'^ provisions. said last day of December next, shall be exported therefrom to any foreign port or place, in lieu of a drawback of the duty on salt which 13911— H. Doc. 671, 61-2 2 18 ACTS OF DEC. 27, 1790 ; MAR. 2, 1791. shall have been expended thereupon, according to the following rates, namely: Dried j&sh, per quintal, ten cents; pickled fish and other salted provisions, per barrel, ten cents. baJk"'i*n a''s'l'3flc S^<^- ^- ^**^ ^^ *^ further enacted, That where duties by this act are quantity of goods" imposed, or drawbacks allowed on any specific quantity of goods, Hon^^as 'to^'rther wares, and merchandise, the same shall be deemed to apply in pro- quantities, portion to any quantity, more or less, than such specific quantity. wiHi'in*^ ^certSu ®^*^- ^- ^"^ ^^ ^^ further enacted, That all the duties which, by time'remftted^'^ ''^ virtue of the act, intituled "An act for laying a duty on goods, wares, i789,*p. is.this'vol'. and merchandises imported into the United States," accrued between ' the time specified in the said act for the commencement of the said duties, and the respective times when the collectors entered upon the duties of their respective offices in the several districts, be, and they are hereby, remitted and discharged, and that in any case in which they may have been paid to the United States, restitution thereof shall be made. Continuance of Sec. 7. And he it further enacted, That the several duties imposed act imposed!''' ^'''^ by this act shall continue to be collected and paid until the debts and purposes for which they are pledged and appropriated shall be fully discharged: Provided, That nothing herein contained shall be con- strued to prevent the legislature of the United States from substitut- ing other duties or taxes of equal value to any or all of the said duties and imposts. Approved, August 10, 1790. December 27, 1790. S. L., VOL. 1, Chap. I. — An act supplementary to the act intitled "An act making further provision for the payment of the deMs of the United States." Eecitai. "Whereas no express provision has been made for extending the act intitled "An act to provide more effectually for the collection of the duties imposed by law on goods, wares, and merchandise imported into the United States, and on the tonnage of ships or vessels," to the col- lection of the duties imposed by the said "Act making further provi- sion for the payment of the debts of the United States," doubts con- cerning the same may arise : (a) — Therefore, Be it enacted iy the Sen- ate and House of Representatives of the United States of America in Provisions of tiie Gongress assembled, That the act intitled "An act to provide more duties'^ extended" to effectually for the collection of the duties imposed by law on goods, ther'"pr^'is/on 'fo'^r wares, and merchandise imported into the United States, and on the tiie payment of tiie tonnage of ships or vessels," doth and shall extend to, and be in force states"* ^"^ "°'""^ for the collection of the duties specified and laid in and by the act See p. 15 of tiiis intitled "An act making further provision for the payment of the vol. for act. debts of the United States," as fully and effectually as if every regu- lation, restriction, penalty, provision, clause, matter, and thing therein contained had been inserted in and reenacted by the act last aforesaid. Approved, December 27, 1790. Marcii 2, 1791. S. L., VOL. 1, Chap. XIII. — An, act to explain and amend an act intituled "An act making further provision for the paym,ent of the dehts of the United States." Duty laid on bar SECTION 1. Be it enacted iy the Senate and House of Representa- m a^n u?a ctoes of t'>-ves of the United States of America in Congress assembled. That '*\^790 15 this *^^ "^ y ^^ ^'^^ ^^^* P^^ pound, laid by the act " making further pro- Yoi, ' P' ' ® vision for the payment of the debts of the United States," on bar and other lead, shall be deemed and taken to extend to all manufactures wholly of lead, or in which lead is the chief article, which shall here- ACT OF MAR. 3, 1791. 19 after be brought into the United States from any foreign port or place. Sec. 2. And he it further enacted, That the duty of seven and a half ^jj^j" es'' '&c' ^ eS per cent ad valorem, laid by the act aforesaid on chintzes and coloured tended to mainufac- calicoes, shall be deemed and taken to extend to all printed, stained, ^^^ q° cottou.""^ and coloured goods, or manufactures of cotton or of linen or of both, which hereafter shall be brought into the United States from any foreign port or place. Provided always, That nothing in this act shall in any wise affect i790, p. 15, this the true construction or meaning of the act aforesaid in relation to any of the above-described articles brought into the United States before the passing of this act. xVpproved, March 2, 1791. S. L., Vol. 1, Chap. XV. — An act repealing, after the last day of June newt, the March 3, 1791. duties heretofore laid upon distilled spirits imported from abroad, and laying others in their stead; and also upon spirits distilled icithin the United States, and for appropriating the sarhe. Section 1. Be it enacted hy the Senate and House of Representa- tives of the United States of America in Congress assembled. That „„?"^JSS, ,2,J?^,Piil"? n •% -I -1 p T 1 T'l'i n"*nn ■*ji spirits IQipontJti , after the last day oi J une next, the duties laid upon distilled spirits by the act, entitled "An act making further provision for the payment of ^gi'^^^' ^- ^^' '^''^ the debts of the United States," shall cease; and that upon all dis- tilled spirits which shall be imported into the United States after that day, from any foreign port or place, there shall be paid for their use the duties following ; that is to say — For every gallon of those spirits more than ten per cent, below proof, according to Dicas's hydrometer, twenty cents. For every gallon of those spirits under five, and not more than ten per cent, below proof, according to the same hydrometer, twenty-one cents. For every gallon of those spirits of proof, and not more than five per cent below proof, according to the same hydrometer, twenty-two cents. For every gallon of those spirits above proof, but not exceeding twenty per cent, according to the same hydrometer, twenty-five cents. For every gallon of those spirits more than twenty, and not more than forty per cent, above proof, according to the same hydrometer, thirty cents. For every gallon of those spirits more than forty per cent above proof, according to the same hydrometer, forty cents. Sec. 2. And ie it further enacted, That the said duties shall be col- ^ o w to be c o i - lected in the same manner, by the same persons, under the same regu- ^"^ ^ ' lations, and subject to the same forfeitures and other penalties, as those heretofore laid ; the act concerning which shall be deemed to be lo'^ireo"^ 15° this in full force for the collection of the duties herein before imposed, voi. . • . s except as to the alterations contained in this act. Sec. 3. And he it further enacted. That the said duties, when the thfreof'\o^%'"*he amount thereof shall not exceed fifty dollars, shall be immediately secured'. paid; but when the said amount shall exceed fifty, and shall not amount to more than five hundred dollars, may, at the option of the proprietor, importer or consignee, be either immediately paid, or secured by bond, with condition for the payment thereof in four months ; and if the amount of the said duties shall exceed five hundred dollars, the same may be immediately paid or secured by bond, with condition for the payment thereof in six months; which bond, in ties^on^epirits im- either case, at the like option of the proprietor, importer or consignee, ported, how to be shall either include one or more sureties to the satisfaction of the col- ®^'^"''^- lector, or person acting as such, or shall be accompanied with a deposit in the custody of the said collector, or person acting as such, of so much of the said spirits as shall in his judgment be a sufBcient security for the amount of the duties for which the said bond shall have been 20 ACT OF MAR. 3, 1791. given, and the charges of the safe keeping and sale of the spirits so deposited ; which deposit shall and may be accepted in lieu of the said surety or sureties, and shall be kept by the said collector, or person acting as such, with due and reasonable care at the expense and risk of the party or parties on whose account the same shall have have been made ; and if at the expiration of the time mentioned in the bond for the payment of the duties thereby intended to be secured, the same sliall not be paid, then the said deposited spirits shall be sold at public sale, and the proceeds thereof, after deducting the charges of keeping and sale, shall be applied to the payment of the whole sum of the duties for which such deposit shall have been made, rendering the overplus of the said proceeds, and the residue of the said spirits, if any there be, to the person or persons by whom such deposit shall have been made, or to his, her or their representatives. Into" dfstricts' ^oi2 ^^^' ^' ^ order to a due collection of the duties imposed by this Bisting each oi a act. Be it further enacted, That the United States shall be divided **' into fourteen districts, each consisting of one state, but subject to alterations by the President of the United States, from time to time, by adding to the smaller such portions of the greater as shall in his judgment best tend to secure and facilitate the collection of the rev- suMfvided^ Into su^ enuc; which districts it shall be lawful for the President of the veys of inspection. United States to subdivide into surveys of inspection, and the same ^A ^3uperv^K)r ^to to alter at his discretion. That the President be authorized to ap- the d?steicts and point, with the advice and consent of the Senate, a supervisor to each surveys!'^^ ^°^ ^^ district, and as many inspectors to each survey therein as he shall judge necessary, placing the latter under the direction of the former. Provided always, That it shall and may be lawful for the President, with the advice and consent of the Senate, in his discretion to ap- point, such and so many officers of the customs to be inspectors in any survey of inspection as he shall deem advisable to employ in the custmns"^ and'^auDCT^ execution of this act : Provided, also, That where, in the judgment of Tisors eligible as the President, a supervisor can discharge the duties of that office, and inspectors. ^^go that of inspector, he may direct the same : And provided further, inspecto?s™t'o b e That if the appointment of the inspectors of surveys, or any part of mafle during the them, shall not be made during the present session of Congress, the ^^^^^- President may, and he is hereby empowered to make such appoint- ments during the recess of the Senate, by granting conmaissions which shall expire at the end of their next session, ins^ ectors^°to keep ^^^- ^' ^'"^ ^^ *^ further enacted. That the supervisors, -inspectors accounts and rec- and officers to be appointed by virtue of this act, and who shall be actfons j*"^*'"^ ^"^^"^ charged to take bonds for securing the payment of the duties upon spirits distilled within the United States, and with the receipt of monies in discharge of such duties, shall keep fair and true accounts and records of their transactions in their respective offices, in such manner and form as may be directed by the proper department or officer having the superintendence of the collection of the revenue, same^to''a' OToper ^^^ shall at all times submit their books, papers and accounts to the officer ; inspection of such persons as are or may be appointed for that pur- ins1)ectora^°to pay pose, and shall at all times pay to the order of the officer, who is or all the moneys they ghall be authorized to direct the payment thereof, the whole of the receive; and settle . i • , .i j.- i"^ • i • j. j! j.i • , -i their accounts quar- monies which they may respectively receive by virtue oi this act, and ^^^^^- shall also once in every three months, or oftener if they shall be re- quired, transmit their accounts for settlement to the officer or officers whose duty it is, or shall be to make such settlement, a ''oi'nted nn d e'r ^^^- ^* ^^^ ^^ ^^ further enacted, That all officers and persons to tfife act to make an be appointed pursuant to this act, before they enter on the duties of *"'*''' their respective offices, shall take an oath or affirmation diligently and faithfully to execute the duties of their said offices respectively, and to use their best endeavors to prevent and detect frauds, in rela- tion to the duties on spirits imposed by this act, which oath or af- ACT OF MAR. 3, 1791. 21 firmation may be taken before any magistrate authorized to admin- ister oaths within the district or survey to which he belongs, and being certified under the hand and seal of the magistrate by whom the same shall have been administered, shall within three months thereafter be transmitted to the comptroller of the treasury, in default ^^^ com'p^troiier *" of taking which oath or affirmation, the party failing shall forfeit Penalty in 'de- and pay two hundred dollars for the use of the United States, to be *""'* thereof. recovered with costs of suit. Sec. 7. And he it further enacted, That the supervisor of the reve- ii^^\%^ ^e 'eK nue for each district, shall establish one or more offices within the ushed. same, as may be necessary ; and in order that the said offices may be publicly known, there shall be painted or written in large legible characters upon some conspicuous part outside and in front of each house, building or place in which any such office shall be kept, these words, " Office of inspection ; " and if any person shall paint or write, or cause to be painted or written, the said words, upon any other than such house or building, he or she shall forfeit and pay for so doing, one hundred dollars. ' Sec. 8. And he it further enacted. That within forty-eight hours Report to be J., , . 'i 1 • 11 T i-n 1 • -jP 1- 1 J. made to Inspectors alter any ship or vessel, having on board any distilled spirits brought of importations of in such ship or vessel from any foreign port or place, shall arrive spirits; within any port of the United States, whether the same be the first port of arrival of such ship or vessel, or not, the master or person having the command or charge thereof, shall report to one of the inspectors of the port at which she shall so arrive, the place from which she last sailed, with her name and burthen, and the quantity and kinds of the said spirits on board of her, and the casks, vessels or cases containing them, with their marks and numbers; on pain of forfeiting the sum of five hundred dollars. Sec. 9. And he it further enacted. That the collector or other officer, whicti tiie collector or person acting as collector, with whom entry shall have been made of any of the said spirits, pursuant to the act entituled "An act to provide more effectually for the collection of the duties imposed by law on goods, wares, and merchandises imported into the United States, and on the tonnage of ships or vessels," shall forthwith after such entry siiaii certify and certify and transmit the same, as particularly as it shall have been of°inspection where made with him, to the proper officer of inspection, of the port where it deUve'redf^ ^''''" ^ shall be intended to commence the delivery of the spirits so entered, or any part thereof : for which purpose, every proprietor, importer or consignee, making such entry, shall deliver two manifests of the con- tents (upon one of which the said certificate shall be given) and shall at the time thereof declare the port at which the said delivery shall be so intended to be commenced, to the collector or officer with whom the same shall be made. And every permit granted by such collector, for the landing of any of the said spirits, shall previous to such landing, be produced to the said officer of inspection, who shall make a minute in some proper book, of the contents thereof, and shall endorse thereupon the word " inspected," the time when, and his own Endorsement o n name : after which he shall return it to the person by whom it shall ora^nwe^Lry^^^t have been produced; and then, and not otherwise it shall be lawful 7ng"of*?f*and'*"*' -to land the spirits therein specified ; and if the said spirits shall be landed without such endorsement upon the permit for that purpose penalty on failure granted, the master or person having charge of the ship or vessel from *''®''*°^' which the same shall have been so landed, shall for every such offence forfeit the sum of five hundred dollars. Sec. 10. And he it further enacted, That whenever it shall be in- into^ one'^ort^ln* tended that any ship or vessel shall proceed with the whole or any part tended to be 'sent of the spirits which shall have been brought in such ship or vessel united ^sta'^teer ^^^ from any foreign port or place, from one port in the United States to another port in the said United States, whether in the same or in 22 ACT OF MAR. 3, 1791. different districts, the master or person having the command or charge of such ship or vessel, shall previous to her departure, apply to the officer of inspection, to whom report was made, for the port from which she is about to depart, for a certificate of the quantity and par- shaii be so certified ticulars of such of the Said Spirits as shall have been certified or re- y an nspec or , ported to him to have been entered as imported in such ship or vessel, and of so much thereof as shall appear to him to have been landed out of her at such port ; which certificate the said officer shall f orth- mastel-s "of ^ Tassels ^^^^ grant. And the master or person having the command or charge for neglecting to of such ship or vcsscl, shall within twenty- four hours after her arrival comply herewith ; ^^^ ^^iq port to which she shall be bound, deliver the said certificate to the proper officer of inspection of such last mentioned port. And if such ship or vessel shall proceed from one port to another within the United States, with the whole or any part of the spirits brought in her as aforesaid, without having first obtained such certificate ; or if within twenty- four hours after ner arrival at such other port, the said certificate shall not be delivered to the proper officer of inspection there, the master or person having the command or charge of the said ship or vessel, shall in either case forfeit the sum of five hundred dol- said spirfts'""^* °* ^^^^ ' ^^^ *^® Spirits on board of her at her said arrival, shall be for- feited, and may be seized by any officer of inspection, as^aforlsawrhlw ^^^^ ^^- ^"'^ ^^ ^ further enacted, That all spirits which shall be to be landed; imported as aforesaid, shall be landed under the inspection of the officer or officers of inspection for the place where the same shall be landed, and not otherwise, on pain of forfeiture thereof; for which purpose the said officer or officers shall, at all reasonable times, attend : Provided, that this shall not be construed to exclude the inspection of the officers of the customs as now established and practised, and duties ot offl- Sec. 12. And ie it further enacted. That the officers of inspection when "anded.^^*^ °^ Under whosc survey any of the said spirits shall be landed, shall upon landing thereof, and as soon as the casks, vessels, and cases containing the same shall be gauged or measured, brand or other- wise mark in durable characters the several casks, vessels or cases containing the same, with progressive numbers; and also with the name of the ship or vessel wherein the same was or were imported, and of the port of entry, and with the proof and quantity thereof; together with such other marks, if any other shall be deemed needful, as the respective supervisors of the revenue may direct. And the said officer shall keep a book, wherein he shall enter the name of each vessel in which any of the said spirits shall be so imported, and of the port of entry and of delivery, and of the master of such vessel, and of each importer, and the several casks, vessels, and cases con- taining the same, and the marks of each : and if such officer is not the chief inspector within the survey, he shall as soon as may be thereafter, make an exact transcript of each entry, and deliver the same to such chief officer, who shall keep a like book for recording the said transcript. tion^to^'^certify^ «!e ®^^* }^: ^^"^ ^^ ^^ further enacted. That the chief officer of inspec- quantity of spirits tion within whose survey any of the said spirits shall be landed, landed, shall give to the proprietor, importer or consignee thereof, or his or her agent, a certificate to remain with him or her, of the whole quan- tity of the said spirits which shall have been so landed ; which cer- tificate, besides the said quantity, shall specify the name of such proprietor, importer or consignee, and of the vessel from on board which the said spirits shall have been landed, and of the marks of which shall serve each cask, vcsscl Or casc containing the same. And the said officer uy ^of'Tt3*'importl- shall deliver to the said proprietor, importer or consignee, or to his t'""' or her agent, a like certificate for each cask, vessel or case; which shall accompany the same wheresoever it shall be sent, as evidence of ACT OF MAR. 3, 1791. 23 its being lawfully imported. And the oificer granting the said cer- "^"^^ ther^f"-* ^'^' tificates, shall make regular and exact entries in the book to be by him kept as aforesaid, of all spirits for which the same shall be granted, as particularly as therein described. And the said pro- prietor, importer or consignee, or his or her agent, upon the sale and ^^^^^ te'^^'aeifvered delivery of any of the said spirits, shall deliver to the purchaser or to purchasers ; purchasers thereof, the certificate or certificates which ought to ac- thereof. company the same; on pain of forfeiting the sum of fifty dollars, for each cask, vessel or case with which such certificate shall not be delivered. Sec. 14. And he it .further enacted, That upon all spirits which ^jj^^J'^^^ ^."^j^fP'^^'^l after the said last day of June next, shall be distilled within the united states from United States, wholly or in part from molasses, sugar, or other for- "'^'^ ^°' "" *"^ ^ ' eign materials, there shall be paid for their use the duties following ; that is to say — For every gallon of those spirits more than ten per cent, below proof, according to Dicas's hydrometer, eleven cents. For every gallon of those spirits under five and not more than ten per cent, below proof, according to the same hydrometer, twelve cents. For every gallon of those spirits of proof and not more than five per cent, below proof, according to the same hydrometer, thirteen cents. For every gallon of those spirits above proof, and not exceeding twenty per cent., according to the same hydrometer, fifteen cents. For every gallon of those spirits more than twenty and not more than forty per cent, above proof, according to the same hydrometer, twenty cents. For every gallon of those spirits more than forty per cent, above proof, according to the same hydrometer, thirty cents. Sec. 15. And ie it further enacted, That upon all spirits which bome°art*iS/""° after the said last day of June next, shall be distilled within the United States, from any article of the growth or produce of the United States, in any city, town or village, there shall be paid for their use the duties following; that is to say — For every gallon of those spirits more than ten per cent, below proof, according to Dicas's hydrometer, nine cents. For every gallon of those spirits under five and not more than ten per cent, below proof, according to the same hydrometer, ten cents. For every gallon of those spirits of proof, and not more than five per cent, below proof, according to the same hydrometer, eleven cents. For every gallon of those spirits above proof, but not exceeding twenty per cent., according to the same hydrometer, thirteen cents. For every gallon of those spirits more than twenty and not more than forty per cent, above proof, according to the same hydrometer, seventeen cents. For every gallon of those spirits more than forty per cent, above proof, according to the same hydrometer, twenty-five cents. Sec. 16. And ie it further enacted, That the said duties on spirits \°^^^ *° ^ <="'■ distilled within the United States, shall be collected under the man- agement of the supervisors of the revenue. Sec. 17. And l>e it further enacted. That the said duties on spirits ^^^^fll^ "uh^^'tt^ distilled within the United States, shall be paid or secured previous United stetes°how to the removal thereof from the distilleries at which they are respec- '" *® secured, tively made. And it shall be at the option of the proprietor or pro- prietors of each distillery, or of his, her or their agent having the superintendence thereof, either to pay the said duties previous to such removal, with an abatement at the rate of two cents for every ten gallons, or to secure the payment of the same, by giving bond quarter-yearly, with one or more sureties, to the satisfaction of the chief officer of inspection within whose survey such distillery shall be, and in such sum as the said officer shall direct, with condition for the payment of the duties upon all such of the said spirits as shall be re- ^'^^ p*'*'- moved from such distillery, within three months next ensuing the date of the bond, at the expiration of nine months from the said date. 24 ACT OF MAR. 3, 1791. a ^o?n "officers to ^^'^- ^^- '^'"^ ^^ *'^ further enacted, That the supervisor of each dis- Ittend to" iStmer- trict shall appoint proper officers to have the charge and survey of the '^^- distilleries within the same, assigning to each, one or more distilleries as he may think proper, who shall attend such distillery^ at all reason- able times, for the execution of the duties by this act enjoined on him. brfndldVnd *au ed ^^^- ^^- ^'^^ ^^ *'^ further enacted, That previous to the removal of befoV a" removal the Said spirits from any distillery, the officer within whose charge and therefrom, survey the Same may be, shall brand or otherwise mark each cask con- taining the same, in durable characters, and with progressive num- bers, and with the name of the acting owner or other manager of such distillery, and of the place where the same was situate, and with the quantity therein, to be ascertained by actual gauging, and with the said offlcCT 'Sfd en^ pi^oof thereof. And the duties thereupon having been first paid, or tered In a 'book ac- Secured, as above provided, the said officer shall grant a certificate for cordingiy. ^^^j^ ^^^^ ^^ ^j^g g^^j^j spirits, to accompauy the same wheresoever it shall be sent, purporting that the duty thereon hath been paid or se- cured, as the case may be, and describing each cask by its marks ; and shall enter in a book for that purpose to be kept, all the spirits dis- tilled at such distillery, and removed from the same; and the marks of each cask, and the persons for whose use, and the places to which removed and the time of each removal, and the amount of the duties mov??^s*"iritB with- ^^ *^® Spirits SO removed. And if any of the said spirits shall be re- out"°fuch certifl- movcd from any such distillery without having been branded or cates, and marked as aforesaid, or without such certificate as aforesaid, the same, together with the cask or casks containing, and the horses or cattle, with the carriages, their harness and tackling, and the vessel or boat with its tackle and apparel emplwed in removing them, shall be forfeited, and may be seized by any officer of inspection. And the superintendent or manager of such distillery, shall also forfeit the full value of the spirits so removed, to be computed at the highest price of the like spirits in the market, for removing spirits Sec. 20. And he it further enacted. That no spirits shall be removed from distilieries j. it j.-m j. xi i- ii i j. • • without authority, from any such distillery at any other times than between sun rising and sun setting, except by consent and in presence of the officer hav- ing the charge and survey thereof, on pain of forfeiture of such spirits, or of the value thereof at the highest price in the market, to be recovered with costs of suit from the acting owner or manager of such distillery. stills*^ °" private Qec. 21. And ic it further enacted, That upon stills which after the last day of June next, shall be employed in distilling spirits from ma- terials of the growth or production of the United States, in any other place than a city, town or village, there shall be paid for the use of the United States, the yearly duty of sixty cents for every gallon, Eng- lish wine-measure, of the capacity or content of each and every such still, including the head thereof. Evidence of their Sec. 22. And he it further enacted, That the evidence of the em- empioyment ; ploymcnt of the Said stills shall be, their being erected in stone, brick or some other manner whereby they shall be in a condition to be worked. lected' and* ^^ '^°'' ^^^' ^^' ^^^ ^^ ^^ further enacted, That the said duties on stills shall be collected under the management of the supervisor in each dis- trict, who shall appoint and assign proper officers for the surveys of the said stills and the admeasurement thereof, and the collection of the duties thereupon; and the said duties shall be paid half-yearly, within the first fifteen days of January and July, upon demand of the proprietor or proprietors of each still, at his, her or their dwell- S?se* of rlfusaf to i^g, by the proper officer charged with the survey thereof : And in pay it. case of refusal or neglect to pay, the amount of the duties so refused or neglected to be paid, may either be recovered with costs of suit in an action of debt in the name of the supervisor of the district, within ACT OF MAR. 3, 1791. 25 which such refusal shall happen, for the use of the United States, or may be levied by distress and sale of goods of the person or per- sons refusing or neglecting to pay, rendering the overplus (if any there be after payment of the said amount and the charges of distress and sale) to the said person or persons. Sec. 24. And he it further enacted^ That if the proprietor of any stius°^to ^''hlve ° 1 such still, finding himself or herself aggrieved by the said rates, shall right to keep an enter or cause to be entered in a book to be kept for that purpose, qSant?ty they *ms- from day to day when such still shall be employed, the quantity of ""> spirits distilled therefrom, and the quantity from time to time sold or otherwise disposed of, and to whom and when, and shall produce the said book to the oflBicer of inspection within whose survey such still shall be, and shall make oath or affirmation that the same doth contain to the best of his or her knowledge and belief, true entries made at their respective dates, of all the spirits distilled within the time to which such entries shall relate, from such still, and of the dis- position thereof ; and shall also declare upon such oath or affirmation, the quantity of such spirits then remaining on hand, it shall be law- ful in every such case lor the said officer to whom the said book shall be produced, and he is hereby required to estimate the duties upon a'ruiVwhereby°the such still, according to the quantity so stated to have been actually duties may be esti- made therefrom at the rate of nine cents per gallon, which, and no ™**^^- more, shall be paid for the same: Provided, That if the said entries shall be made by any person other than the said proprietor, a like oath or affirmation shall be made by such person. And the more effectually to prevent the evasion of the duties hereby imposed on spirits distilled within the United States, Sec. 25. Be it further enacted. That every person who shall be a . Distillers to place 1 Ti-iij --j-j! 1 ii J • their occupations maker or distiller oi spirits irom molasses, sugar or other loreign ma- on the outside of terials, or from materials the growth and production of the United *''^''" distilleries, States, shall write or paint, or cause to be written or painted upon some conspicuous part outside and in front of each house or other building or place made use of, or intended to be made use of by him or her for the distillation or keeping of spirituous liquors, and upon the door or usual entrance of each vault, cellar or apartment within the same, in which any of the said liquors shall be at any time by him or her distilled, deposited or kept, or intended so to be, the words " Distiller of Spirits ; " and every such distiller shall within three and furnish the in- days before he or she shall begin to distil therein, make a particular coun^t""^ ot'^t'^^iT entry in writing, at the nearest office of inspection, if within ten miles i'"" July next, shall be made on that day, or within three days thereafter, accompanied (except where the duties hereby imposed are charged on the still) with a true and particular account or inventory of the 26 ACT OF MAR. 3, 1791. spirits, on that day and at the time, in every or any house, building or place by him or her entered ; and of the casks, cases and vessels con- taining the same, with their marks and numbers, and the quantities of'^negiecl; ^'^ '^^^ ^^^ qualities of the spirits therein contained, on pain of forfeiting for neglect to make such entry, or to deliver such account, the sum of one hundred dollars, and all the spirits by him or her had or kept in any such house, building or place ; to be recovered as aforesaid. Supervisors to in- Sec. 26. And he it further enacted, That the supervisor of the rev- buiidingj, eteT^''^ enue for the district wherein any house, building or place shall be situ- ate, whereof entry shall be made as last aforesaid, shall as soon as may be thereafter, visit and inspect, or cause to be visited and inspected by some proper officer or officers of inspection, every such house or other building or place within his district, and shall take or cause to be and take an ac- taken, an cxact account of the spirits therein respectively contained, the?ein° and ^brand and shall mark or causc to be marked in durable characters, the sev- the casks, gj.j^j casks, cases or vessels containing the same, with progressive num- bers, and also with the name of each distiller to whom the same may belong, or in whose custody the same may be, and the quantities, kinds and proofs of spirits therein contained, and these words, " Old an entry of which Stock." And the inspector of each survey shall keep a book, wherein the inspector, ^ ^ he shall enter the name of every distiller, and the particulars of such old stock in the possession of each, designating the several casks, cases and vessels containing the same, and their respective quantities, kinds, gircn \o 'the^pro^ Pjoofs and marks, and shall also give a certificate to every such dis- prietor. tiller of the quantity and particulars of such old stock in his or her possession, and a separate certificate for each cask, case or vessel describing the same, which certificate shall accompany the same wheresoever it shall be sent, and such distiller, his or her agent or manager, upon the sale and delivery of any of the said spirits shall deliver to the purchaser or purchasers thereof, the certificates or cer- tificates that ought to accompany the same, on pain of forfeiting fifty dollars for each cask, case or vessel, with which such certificate shall not be delivered. Importers of dis- Sec. 27. And he it further enacted, That every importer of distilled to ^m a k'e e n^ r^y spirits, who, on the first day of July next, shall have in his or her pos- of^'^the fns%d;ors session any distilled spirits, shall, within three days thereafter, make thereupon; due entry thereof with the officer of inspection within whose survey the same shall then be; who shall mark the casks, vessels or cases containing such spirits, in like manner as is herein before directed touching such spirits as shall be in the possession of distillers on the first day of July next, and shall grant the like certificates therefor as for such spirits, which certificates shall accompany the respective casks, cases and vessels to which they shall relate, wheresoever they shall be sent, and such importer, his or her agent, upon the sale and deliver to the purchaser or purchasers thereof, the certificate or cer- purchasers thereof the certificate or certificates which ought to accom- pany the same, on pain of forfeiting fifty dollars for each cask, case fn^^to'' make^^such ''^ vessel with which such certificate shall not be delivered. And if entries. any such importer or importers shall refuse or neglect to make such entry at the time and in the manner herein directed, all such spirits as shall not be so entered shall be forfeited, and the importer or im- porters in whose custody the same shall be found, shall moreover forfeit the sum equal to the full value thereof, according to the high- est price of such spirits in the market. no?"b"anded'^'no? Sec. 28. And^ he it further enacted, That if any cask, case, or vessel ceSflcate'^*^ ^^ ^ Containing distilled spirits, which by the foregoing provisions of this act, ought to be marked and accompanied with a certificate, shall be found in the possession of any person unaccompanied with such marks and certificate, it shall be presumptive evidence that the same are liable to forfeiture, liable to forfeiture, and it shall be lawful for any officer of inspection ACT OF MAE. 3, 1791. 27 to seize them as forfeited; and if, upon the trial in consequence of such seizure, the owner or claimant of the spirits seized, shall not prove that the same were imported into the United States according to law, or were distilled as mentioned in the thirteenth and fourteenth sections of this act, and the duties thereupon paid, or were distilled at one of the stills mentioned in the twentieth section of this act, they shall be adjudged to be forfeited. Sec. 29. And he it further enacted. That it shall be lawful for the ofS-cers of inspection of each survey at all times in the daytime, upon request, to enter into all and every the houses, store-houses, ware- houses, buildings and places which shall have been entered in manner aforesaid, and by tasting, gauging or otherwise, to take an account of the quantity, kinds and proofs of the said spirits therein contained ; and also to take samples thereof, paying for the same the usual price. Sec. 30. And he it further enacted, That if any person or persons penalty for de- shall rub out or deface any of the marks set upon any cask, vessel or *essefs. ^^^^^ °° case pursuant to the directions of this act, such person or persons shall, for every such offence, forfeit and pay the sum of one hundred dollars. Sec. 31. And he it further enacted, That no cask, barrel, keg, vessel No TCs^eis marked or case, marked as " Old Stock," shall be made use of by any distiller spirits. of spirits, for putting or keeping therein any spirits other than those which were contained therein when so marked, on pain of forfeiting the sum of one hundred dollars for every cask, barrel, keg, vessel or case wherein any such spirits shall be so put or kept ; neither shall any such distiller have or keep any distilled spirits in any such cask, barrel, keg, vessel or case, longer than for the space of one year from the said j^^?^ long liquors last day of June next, on pain of forfeiting the said spirits : Provided, ^ Proviso ^ m' case That nothing in this section contained shall be construed to extend to °^ (certain vessels. casks or vessels, capable of containing two hundred gallons and up- wards, and which are not intended to be removed. Sec. 32. And he it further enacted, That in case any of the said spirits fraudu- spirits shall be fraudulently deposited, hid or concealed in any place tTforfeite™" ^ whatsoever, with intent to evade the duties thereby imposed upon them, they shall be forfeited. And for the better discovery of any Suspected places such spirits so fraudulently deposited, hid or concealed, it shall be warranrof'^aVage lawful for any judge of any court of the United States, or either of peace"^*'''* °^ "** them, or for any justice of the peace, upon reasonable cause of sus- picion, to be made out to the satisfaction of such judge or justice, by the oath or affirmation of any person or persons, by special warrant or warrants under their respective hands and seals, to authorize any of the officers of inspection, by day, in the presence of a constable or other officer of the peace, to enter into all and every such place or places in which any of the said spirits shall be suspected to be so fraudulently deposited, hid or concealed, and to seize and carry away any of the said spirits which shall be there found so fraudulently deposited, hid or concealed, as forfeited. Sec. 33. And he it further enacted, That after the last day of June Spirituous liquors , ... ,. ' ,.' Ti- • ii except gin or cor- next, no spirituous liquors except gm or cordials in cases, ]ugs or bot- aiais in certain ves- tles, shall be brought from any foreign port or place, in casks of less ^^'^ *" ^ forfeited. capacity than fifty gallons at the least, on pain of forfeiting of the said spirits, and of the ship or vessel in which they shall be brought : Provided always, That nothing in this act contained shall be con- Proviso. strued to forfeit any spirits for being imported or brought into the United States, in other casks or vessels than as aforesaid, or the ship or vessel in which they shall be brought, if such spirits shall be for the use of the seamen on board such ship or vessel, and shall not exceed the quantity of four gallons for each seaman. Sec. 34. And he it further enacted. That in everv case in which anv Forfeiture ot of the said spirits shall be forfeited by virtue of" this act, the casks, If^l] ''^''^"' ''°** vessels and cases containing the same, shall also be forfeited. 28 ACT OF MAR. 3, 1791. mRe Intries'of the ^^*^- ^^- ^^'^ ^^ *^ further enacted, That every distiller of spirits, kinds and quantity on which the duty is hereby charged by the gallon, shall keep or cause sp r ts. ^Q jjg kept, an exact amount of the said spirits, which he or she shall sell, send out or distil, distinguishing their several kinds and proofs ; and shall every day make a just and true entry in a book, to be kept for that purpose, of the quantities and particulars of the said spirits by him or her sold, sent out or distilled on the preceding day ; speci- fying the marks of the several casks in which they shall be so sold or sent out, and the person to whom and for whose use they shall by^°offlcers^o?'°i^ ^® ^^ ^^^^ ^^ ^^^^ o^* • '^bich Said books shall be prepared for the spection ; making such entries, and shall be delivered upon demand, to the said distillers, by the supervisors of the revenue of the several districts, or by such person or persons as they shall respectively for that pur- pose appoint, and shall be severally returned or delivered at the end of each year, or when the same shall be respectively filled up, (which shall first happen) to the proper officers of inspection ; and the truth of the entries made therein shall be verified, upon the oath or affirma- tion of the person by whom those entries shall have been made, and as often as the said books shall be furnished upon like demand by the proper officers of inspection, to the said distillers respectively. And the said books shall from time to time while in the possession of the said distillers, lie open for the inspection of, and upon request shall be shown to the proper officers of inspection under whose survey the said distillers shall respectively be, who may take such minutes, mem- penaity for refusal orandums, or transcripts thereof, as they may think fit. And if any or neg ec . ^^^j^ distiller shall neglect or refuse to keep such book or books, or to make such entries therein, or to show the same upon request, to the proper officer of inspection, or not return the same according to the directions of this act, he or she shall forfeit for every such refusal or neglect, the sum of one hundred dollars. Penaiues Imposed Sec. 36. And he it further enacted, That the penalties by this act ^ ^ ""^ imposed on distillers for neglecting to make report to the inspectors, of their intentions of distilling spirits, or for neglecting to mark the houses, apartments or vessels to be employed, or for neglecting to not to extend In enter in books the quantity of spirits distilled, shall not extend to any person who shall employ one still only, and that of the capacity not exceeding fifty gallons, including the still-head. V ^■■"i'l**,"' fH!'''i^ Sec. 37. And te it further enacted. That the several kinds of proof how distinguished, i • i j? •/? i i n • i • ji i i i^ herein beiore specified shall, m marking the casks, vessels and cases containing any distilled spirits, be distinguished, corresponding with the order in which they are mentioned, by the words " fiest proof " — "second proof" "third proof" "fourth proof" ^" FIFTH Secretary of the PROOF " — ^" SIXTH PROOF." Aiid that it be the duty of the Secre- TWe''fns7rumentl'for tary of the Treasury, to provide and furnish to the officers of inspec- aseertaining them, tion and of the customs, proper instruments for ascertaining the said several proofs. cas^T/ ^'i^lres by . '^^^' ^P' ^^^ ^^ ^'^ further enacted. That in any prosecution or ac- offlcers of inspec- tion which may be brought against any supervisor or other officer of "°°" inspection, for any seizure by him made, it shall be necessary for such supervisor or officer to justify himself by making it appear that there was probable cause for making the said seizure ; upon which, and not otherwise, a verdict shall pass in his favor. And in any such action or prosecution, or in any action or prosecution which may be brought against such supervisor or other officer, for irregular or improper con- duct in the execution of his duty, the trial shall be by jury. And in any action for a seizure, in which a verdict shall pass for such officer, the jury shall nevertheless assess reasonable damages for any preju- dice or waste (according to the true amount in value thereof) which shall be shown by good proof to have happened to the spirits seized, in consequence of such seizure ; and also for the detention of the same ACT OF MAR. 3, 1791. 29 at the rate of six per cent, per annum, on the true value of the said spirits at the time of such seizure, from that time to the time of res- toration thereof ; which shall be paid out of the treasury of the United States : Provided, That no damages shall be assessed when the seizure Damages for want was made for want of the proper certificate or certificates, or by rea- cateJ!'o'r'negiigrace; son of a refusal to show any officer of inspection, upon his request, to be sustained ty the spirits in any entered house, building or place : And provided also, * ° '^^^^' That if it shall appear from the verdict of the jury, that any such prejudice or waste was sustained by the negligence of the officer, he shall be responsible therefor to the United States. Sec. 39. And he it further enacted. That if any supervisor or other Penalty on su- /». J. . ,. .' . . , ' i . *' •'^ 1 1 • 1 11 1 pervlsors, &c., con- onicer oi inspection, in any criminal prosecution against him, shall be victed of oppres- convicted of oppression or extortion in the execution of his office, he ^'°° ""^ extortion. shall be fined not exceeding five hundred dollars, or imprisoned not exceeding six months, or both, at the discretion of the court ; and shall also forfeit his office. Sec. 40. And he it further enacted, That no fee shall be taken for ^.^no fees to^^^be any certificate to be issued or granted pursuant to this act. cates granted. Sec. 41. And he it further enacted. That if any of the said super- Penalty on oHi- visors or other officers of inspection, shall neglect to perform any of du'^.**"^ neglect of the duties hereby enjoined upon them respectively, according to the true intent and meaning of this act, whereby any person or persons shall be injured or suffer damage, such person or persons shall and may have an action founded upon this act, against such supervisors or other officers, and shall recover full damages for the same, together with costs of suit. Sec. 42. And he it further enacted, That any action or suit to be caS^'of^suitB and brought against any person or persons, for any thing by him or them when to be ' com- done in pursuance of this act, shall be commenced within three months ™®'"'^ • next after the matter or thing done, and unless brought in a court of the United States, shall be laid in the county in which the cause of action shall have arisen ; and the defendant or defendants in any such action or suit, may plead the general issue, and on the trial thereof give this act and the special matter, in evidence ; and if a verdict shall pass for the defendant or defendants, or the plaintiff or plaintiffs be- come nonsuited, or discontinue his, her or their action or prosecution, or judgment shall be given against such plaintiff or plaintiffs, upon demurrer or otherwise, then such defendant or defendants shall have costs awarded to him, her or them, against such plaintiff or plaintiffs. And in order that persons who may have incurred any of the penal- ties of this act, without wilful negligence or intention of fraud, may be relieved from such penalties. Sec. 43. Be it further enacted. That it shall be lawful for the judge Trflsu^^^Yutho^* of the district within which such penalty or forfeiture shall have been ized to mitigate or incurred, at any time within one year after the last day of June next, \^^ 'penaities^^'^fn upon petition of the party who shall have incurred the same, to in- certain cases. quire in a summary way into the circumstances of the case, first caus- ing reasonable notice to be given to the person or persons claiming such penalty or forfeiture, and to the attorney of such district ; to the end that each may have an opportunity of showing cause against the mitigation or remission thereof ; and shall cause the facts which shall appear upon such inquiry, to be stated and annexed to the petition, and direct their transmission to the secretary of the treasury of the United States, who shall thereupon have power to mitigate or remit such penalty or forfeiture, if it shall appear to him that such penalty or forfeiture was incurred without wilful negligence, or any design or intention of fraud, and to cause any spirits which may have been seized to be restored to the proprietor or proprietors, upon such terms and conditions as shall appear to him reasonable. 30 ACT OP MAE. 3, 1791. forf^e?tu''re'3'ind°pen-' ^^^- ^- ^^^ ^^ ^* further enacted, That the one half of all penal- aities. ties and forfeitures incurred by virtue of this act, except as above provided, shall be for the benefit of the person or persons who shall make a seizure, or who shall first discover the matter or thing whereby the same shall have been incurred; and the other half to the use of the United States. And such penalty and forfeiture shall be recover- able with costs of suit, by action of debt, in the name of the person or persons intitled thereto, or by information, in the name of the United States of America; and it shall be the duty of the attorney of the district wherein any such penalty or forfeiture may have been in- curred, upon application to him, to institute or bring such informa- tion accordingly : Provided always, That no officer of inspection other than chief officer, or officers of a survey, shall be intitled to the benefit of any forfeiture unless notice of the seizure by him made, shall be by him given within forty-eight hours next after such seizure, to the said chief officer or officers ; but in such case the United States shall have the entire benefit of such forfeiture. pei?ons^''"onvictel ®^^' ^^- ^'"''^ ^^ *^ further enacted, That if any person or persons o f counterfeiting shall counterfeit or forge, or cause to be counterfeited or forged any certificates. q| ^.j^g certificates herein before directed to be given, or shall know- ingly or willingly accept or receive any false or untrue certificate with any of the said spirits, or shall fraudulently alter or erase any such certificate after the same shall be given, or knowingly or will- ingly publish or make use of such certificate so counterfeited, forged, false, untrue, altered or erased, every person so offending, shall, for each and every offence, forfeit and pay the sum of five hundred dollars. Persons convicted Sec. 46. And he it further enacted. That any person or persons afflrmation,°how to that shall be convictcd of wilfully taking a false oath or affirmation, be punisiied. ^j^ ^jjy gf |-jjg cases in which oaths or affirmations are required to be taken by virtue of this act, shall be liable to the pains and penalties to which persons are liable for wilful and corrupt perjury. Penalty for offer- Sec. 47. And he it further enacted. That if anv person or persons ing bribes to officers in- ir j. • i -i -, '^ ■, , of revenue. sliail give, or Oiler to give any bribe, recompense or reward whatso- ever, to any supervisor or other officer of inspection of the revenue, in order to corrupt, persuade or prevail upon such officer, either to do any act or acts contrary to his duty in the execution of this act, or to neglect or omit to do any act or thing which he ought to do in the execution of this act, or to connive at or to conceal any fraud or frauds relating to the duties hereby imposed on any of the said spirits, or not to discover the same, every such person or persons, shall for such offence, whether the same offer or proposal be accepted or not, forfeit and pay a sum not exceeding five hundred dollars. st°r'ict£r' tt''em° \n ^^^- ^^•. ^'^^ ^^ ^* further enacted, That if any person or persons the execution o f shall forcibly obstruct or hinder any supervisor or other officer of their duty. inspection, in the execution of this act or of any of the powers or authorities hereby vested in him, or shall forcibly rescue or cause to be rescued, any of the said spirits after the same shall have been seized by any such supervisor or other officer, or shall attempt or endeavor so to do, all and every person and persons so offending, shall, for every such offence, for which no other penalty is particularly provided by this act, forfeit and pay a sum not exceeding two hun- dred dollars. terfn"^^7nto'^^coi1S" ^^^' ^^' ^^^ ^^ ^^ further enacted, That if any such supervisor or sfon°^faise marking other officer, shall enter into any collusion with any person or persons se°is, OT"'embe''3zi'ing ^or violating OF evading any of the provisions of this act, or the duties public money, how hereby imposed, or shall fraudulently concur in the delivery of any of to be punished. ^j^^ ^^-^ spirits, out of any house, building or place, wherein the same are deposited, without payment or security for the payment of the duties thereupon, or shall falsely or fraudulently mark any cask, case or vessel, contrary to any of the said provisions, or shall embezzle the ACT OF MAR. 3, 1791. 31 public money or otherwise be guilty of fraud in his office, such super- visor or other officer shall for every such offence forfeit the sum of one thousand dollars, and upon conviction of any of the said offences, shally forfeit his office, and shall be disqualified for holding any other office under the United States. Sec. 50. And be it further enacted, That in every case in which an supervisors may oath or affirmation is required by virtue of this act, it shall be lawful affirmation, °and, *"^ for the supervisors of the revenue, or any of them, or their lawful deputy, or the lawful deputy of one of them, where not more than one in a district, to administer and take such oath or affirmation. ^ ^ . A n J.1, J. 1 ii ii ■ i! J- powers vested in And that wherever there are more than one supervisor tor one dis- majority: trict, a majority of them may execute all and any of the powers and authorities hereby vested in the supervisors of the revenue : Provided, That this shall not be construed to make a maiority necessary in any d"* to, extend to ,., T .,1 . i>ii'^ •, , ■ cases wliere the au- case in which, according to the nature ot the appointment or service, tiiority ought to be and the true intent of this act, the authority is or ought to be several. ^«"^^'^^'- And for the encouragement of the export trade of the United States : Sec. 51. Be it further enacted, That if any of the said spirits po^terT*'""^ *" ^^' (whereupon any of the duties imposed by this act shall have been paid or secured to be paid) shall, after the last day of June next, be exported from the United States to any foreign port or place, there shall be an allowance to the exporter or exporters thereof, by way of drawback, equal to the duties thereupon, according to the rates in each case by this act imposed, deducting therefrom half a cent per gallon, and adding to the allowance upon spirits distilled within the United States, from molasses, which shall be so exported, three cents per gallon, as an equivalent for the duty laid upon molasses by the said act making further provision for the payment of the debts of the United States : Provided always, That the said allowance shall not be ^^^^ what restric- made, unless the said exporter or exporters shall observe the regula- tions hereinafter prescribed: And provided' further. That nothing herein contained shall be construed to alter the provisions in the said former act, concerning drawbacks or allowances, in nature thereof, upon spirits imported prior to the first day of July next. Sec. 52. And he it further enacted, That in_ order to entitle the said tai'n™*draw#act? "or exporter or exporters to the benefit of the said allowances, he, she or allowance on ' ex- they shall, previous to putting or lading any of the said spirits on ^°^ ^ "'°' board of any ship or vessel for exportation, give twenty-four hours' notice at the least, to the proper officer of inspection of the port from which the said spirits shall be intended to be exported, of his, her or their intention to export the same, and of the number of casks, ves- sels and cases, or either of them, containing the said spirits so in- tended to be exported, and of the respective marks thereof, and of the place or places where the said spirits shall be then deposited, and of the place to which, and ship or vessel in which they shall be so in- tended to be exported. Whereupon it shall be the duty of the said officer to inspect, by himself or deputy, the casks, vessels and cases so noticed for exportation, and the quantities, kinds and proofs of the spirits therein, together with the certificates which ought to ac- company the same according to the directions of this act, which shall be produced to him for that purpose; and if he shall find that the said casks, vessels and cases have the proper marks according to the directions of this act, and that the spirits therein correspond with the said certificates, he shall thereupon brand each cask, vessel or case with the word " Exportation ; " and the said spirits shall, after such inspection, be laden on board the same ship or vessel, of which notice shall have been given, and in the presence of the same officer who shall have examined the same, and whose duty it shall be to attend for that purpose. And after the said spirits shall be laden on board such ship or vessel, the certificates aforesaid shall be deliv- 32 ACT OF MAR. 3, 1791. ered to the said officer, who shall certify to the collector of the said district, the amount and particulars of the spirits so exported, and shall also deliver the said certificates which shall have been by him received, to the said collector, which shall be a voucher to him, for payment of the said allowance. Upon what proof. Sec. 53. Provided nevertheless, and he it further enacted, That the be^mldeT*'"^* ^''*" Said allowance shall not be made, unless the said exporter or ex- porters shall make oath, or affirmation, that the said spirits so no- ticed for exportation, and laden on board such ship or vessel, are truly intended to be exported to the place whereof notice shall have been given, and are not intended to be relanded within the United States ; and that he or she doth verily believe that the duties there- upon charged by this act, have been duly paid, or secured to be paid ; and shall also give bond to the collector, with two sureties, one of whom shall be the masterj or other person having the command or charge of the ship or vessel in which the said spirits shall be intended to be exported ; the other, such sufficient person as shall be approved by the said collector, in the full value in the judgment of the said collector, of the said spirits so intended to be exported, with condi- tion that the said spirits (the dangers of the seas and enemies ex- cepted) shall be really and truly exported to, and landed in some port or place without the limits of the United States, and that the said spirits shall not be unshipped from on board of the said ship or vessel, whereupon the same shall have been laden for exportation, within the said limits, or any ports or harbors of the United States, or relanded in any other part of the same (shipwreck or other un- avoidable accident excepted), and when paid. Sec. 54. Provided also, and ie it further enacted, That the said allowance shall not be paid until six months after the said spirits shall have been so exported : And provided also, That whenever the owner of any ship or vessel, on board of which any such spirits are laden for exportation, shall make known to the collector, previous to the departure of such ship or vessel from the port where such spirits are laden, that such ship or vessel is not going to proceed the voy- age intended or the voyage is altered, it shall be lawful for the collec- tor to grant a permit for the relanding the same. Forfeiture where Sec. 55. And he it further enacted, That if any of the said spirits, exportatlon'shiii'be after the Same shall have been shipped for exportation, shall be un- untted'^states'' Ix- shipped for any purpose whatever, either within the limits of any cepting in certain part of the United States^ or within four leagues of the coast thereof, '*^^^' or shall be relanded within the United States, from on board the ship or vessel wherein the same shall have been laden for exportation, un- less the voyage shall not be proceeded on, or shall be altered as afore- said, or unless in case of necessity or distress to save the ship and goods from perishing, which shall be immediately made known to the principal officer of the customs, residing at the port nearest to which such ship or vessel shall be at the time such necessity or distress shall arise, then not only the spirits so unshipped, together with the casks, vessels and cases containing the same, but also the ship or vessel in or on board which the same shall have been so shipped or laden, together with her guns, furniture, ammunition, tackle and apparel ; and also the ship, vessel or boat into which the said spirits shall be unshipped or put, after the unshipping thereof, together with her guns, furniture, ammunition, tackle and apparel, shall be forfeited, and may be seized by any officer of the customs, or of inspection. On spirita export- Sec. 56. And he it further enacted. That the said allowance shall ship'or^'T'Ssei^of'^so ^ot be made when the said spirits shall be exported in any other than tons and upwards, a ship or vessel of the burthen of thirty tons and upwards, to be aiwance not to he ascertained to the satisfaction of the collector of the district from which the same shall be intended to be exported. ACT OF MAR. 3, 1791. 33 Sec. 57. And ie it further enacted, That the bonds to be given as i,e^'il?har°ed^ ™nd aforesaid, shall and may be discharged by producing within one year u n a Tr ^ce% t a^f n from the respective dates thereof (if the same be shipped to any part p'^°°^s!' of Europe or America, and within two years if shipped to any part of Asia or Africa, and if the delivery of the spirits in respect to which the same shall have been given, be at any place where a consul or other agent of the United States resides) a certificate of such consul or agent, or if there be no such consul or agent, then a certificate of any two known and reputable American merchants, residing at the said place; and if there be not two such merchants residing at the said place, then a certificate of any other two reputable merchants, testify- ing the delivery of the said spirits at the said place. Which certifi- cate shall in each case be confirmed by the oath or affirmation of the master and mate, or other like officer of the vessel in which the said spirits shall have been exported; and when such certificate shall be from any other than a consul or agent, or merchants of the United States, it shall be a part of the said oath or affirmation, that there were not upon diligent inquiry, to be found two merchants of the United States at the said place: Provided always, That in the case of death, the oath or affirmation of the party dying, shall not be deemed neces- sary : And provided further, That the said oath or affirmation, taken before the chief civil magistrate of the place of the said delivery, and certified under his hand and seal, shall be of the same validity as if taken before a person qualified to administer oaths within the United States; or such bonds shall and may be discharged upon proof that the spirits so exported, were taken by enemies or perished in the sea, or destroyed by fire ; the examination and proof of the same being left to the judgment of the collector of the customs, naval officer, and chief officer of inspection, or any two of them, of the place from which such spirits shall have been exported. And in cases where the certificates herein directed can not be obtained, the ex- porter or exporters of such spirits, shall nevertheless be permitted to offer such other proofs as to the delivery of the said spirits, without the limits of United States, as he or they may have; and if the same shall be deemed sufficient by the said collector, he shall allow ^^ ^^^ /r ?ri^^r of the same, except when the drawback to be allowed, shall amount to Treasury, whose ae- one hundred dollars or upwards ; in all which cases the proofs afore- b'e^ toar^'^"" ^'^^" said shall be referred to the comptroller of the treasury, whose de- cision thereon shall be final. Sec. 58. And ie it further enacted, That it shall and may be lawful ized"'to maL^'aUow- f or the President of the United States from time to time, to make such ance to supervisors, allowances to the said supervisors, inspectors, and to the deputies and fees', out of^ae prod- officers by them to be appointed and employed for their respective "<=' "* t"^® duties, services in the execution of this act, to be paid out of the product of the said duties, as he shall deem reasonable and proper: Provided always^ That the aggregate amount of the allowances to all the said supervisors, inspectors and other officers, shall not exceed seven per cent, of the whole product of the duties arising from the spirits dis- tilled within the United States : And provided also. That such allow- °°* Innuaif/ **^'" ance shall not exceed the annual amount of forty-five thousand dol- lars, until the same shall be further ascertained by law. Sec. 59. And he it further enacted, That this act shall commence commencement of and take effect as to all matters therein contained, in respect to which no special commencement is hereby provided (except as to the ap- pointment of officers and regulation of the districts and surveys) from and immediately after the last day of June next. Sec. 60. And Ie it further enacted. That the nett product of the ^^^^t* pledged* tl\ duties herein before specified, which shall be raised, levied and col- payment of interest lected by virtue of this act, or so much thereof as may be necessary, °" '"""^ ' shall be, and is hereby pledged and appropriated for the payment of 13911— H. Doe. 671, 61-2 3 34 ACT OF MAY 2, 1792. the interest of the several and respective loans which had been made in foreign countries, prior to the fourth day of August last; and also upon all and every the loan and loans which have been and shall 1790, ch. 34, Toi. be made, and obtained pursuant to the act, intituled "An act making ' ■ ■ provision for the debt of the Unted States ; " and according to the true intent and meaning of the said act, and of the several provisions and engagements therein contained and expressed, and subject to the like priorities and reservations as are made and contained in and by the said act, in respect to the monies therein appropriated, and sub- ject to this further reservation, that is to say — Of the net amount or product during the present year, of the duties laid by this act, in addition to those heretofore laid upon spirits imported into the United States, from any foreign port or place, and of the duties laid by this act on spirits distilled within the United States, and on stills ; to be disposed of towards such purposes for which appropriations biy^ applied thereto! ^hall be made during the present session. And to the end that the ' said monies may be inviolably applied in conformity to the appro- priation hereby made, and may never be diverted to any other pur- pose until" the final redemption, or reimbursement of the loans or sums for the payment of the interest whereof they are appropriated, an account shall be kept of the receipts and disposition thereof, separate and distinct from the product of any other duties, impost, excise, and taxes whatsoever, except those heretofore laid and appro- priated to the same purposes. surplus ^fow"to*be ^^^" ^^' '^'"''^ ^^ further enacted, That the unappropriated sur- appiied.' plus, if any there shall be, of the revenue arising under this act, at the end of this and every succeeding year, shall be applied to the reduction of the public debt, in like manner as is directed by the act, 1790, ch. 34, vol. intitled "An act making provision for the reduction of the public ^' ^' ^' debt," and provided by the act, intituled "An act making provision 1790, ch. 47, vol. for the debt of the United States ; " unless the said surplus, or any 1' s. L. part thereof, shall be required for the public exigencies of the United States, and shall, by special acts of Congress, be appropriated thereto. osea*'how7ong' to ^^*-'" ^^' ^'^^ ^^ *^ further enacted, That the several duties im- continue°^ posed by this act, shall continue to be collected and paid, until the debts and purposes for which they are pledged and appropriated, shall be fully discharged and satisfied, and no longer. Provided always, That nothing herein contained, shall be construed to prevent the legislature of the United States from substituting other duties or taxes of equal value to all or any of the said duties and imposts. Approved, March 3, 1791. May 2, 1792. S. L., VOL. 1, Chap. XXVII. — An act for raising a farther sum of money for the protection' of the frontiers, and for other purposes therein mentioned. Section 1. Be it enacted hy the Senate and House of Representa- 1792 duties "^nSw t^'oes of the United States of America in Congress assembled, That In force on certain from and after the last day of June next, the duties now in force Ind^'others 1*^^*13*6 upon the articles herein after enumerated and described, at their steSfd.**^ '° *''*"' importation into the United States, shall cease, and that in lieu thereof, there shall be thenceforth laid, levied and collected upon the said articles, at their said importation, the several and respective rates or duties following, viz: speciflc duties on WiNES, namely : Madeira, of the quality of London particular, per articles. *°°™*''* ® gallon, fifty-six cents ; Madeira, of the quality of London market, per gallon, forty-nine cents ; other Madeira wine, per gallon, forty cents ; Sherry, per gallon, thirty-three cents ; Saint Lucas, per gallon, thirty cents; Lisbon, per gallon, twenty-five cents; Oporto, per gallon, ACT OP MAY 2, 1792. 35 twenty,-five cents; Teneriffe and Fayall, per gallon, twenty cents. 2 '*^"46^thfa*'vof*''' All other wines, forty per centum ad valorem, provided that the '^' ' amount of the duty thereupon shall, in no case, exceed thirty cents per gallon. Spirits, distilled wholly or chiefly from grain ; of the first class of proof, per gallon, twenty-eight cents; of the second class of proof, per gallon, twenty-nine cents ; of the third class of proof, per gallon, thirty-one cents ; of the fourth class of proof, per gallon, thirty-four cents ; of the fifth class of proof, per gallon, forty cents ; of the sixth class of proof^ per gallon, fifty cents. All other distilled spirits : of the second class of proof and under, per gallon, twenty- five cents; of the third class of proof and under, per gallon, twenty-eight cents ; of the fourth class of proof and under, per gallon, thirty-two cents; of the fifth class of proof and under, per gallon, thirty-eight cents ; of the sixth class of proof and under, per gallon, forty-six cents. Which several classes or denominations of proof shall be deemed and taken to correspond with those men- tioned in the " act repealing after the last day of June next, the duties heretofore laid upon distilled spirits imported from abroad, and laying others in their stead, and also upon spirits distilled within the i79i, p. i9, thu United States, and for appropriating the same." ^° ' Beer, ale and porter, per gallon, eight cents; steel, per hundred weight, one hundred cents; nails, per pound, two cents; cocoa, per pound, two cents; chocolate, per pound, three cents; playing cards, per pack, twenty-five cents ; shoes and slippers of silk, twenty cents : all other shoes and slippers for men and women, clogs and goloshoes, ten cents: all other shoes and slippers for children, seven cents; on hemp, for every one hundred and twelve pounds, one hundred cents; on cables, for every one hundred and twelve pounds, one hundred and eighty cents; on tarred cordage, for every one hundred and twelve pounds, one hundred and eighty cents ; on untarred cordage and yarn, for every one hundred and twelve pounds, two hundred and twenty- five cents ; on twine and packthread, for every one hundred and twelve pounds, four hundred cents; on coal, per bushel, four and a half cents ; on salts called Glauber salts, for every one hundred and twelve pounds, two hundred cents. Articles ad valorem : China wares, looking glass, window and other Duties ad valorem, glass, and all manufactures of glass, black quart bottles excepted; muskets, pistols, and other fire arms; swords, cutlasses, hangers and other side arms; starch, hair powder, wafers, glue, laces, lines, fringes, tassels, and trimmings commonly used by upholsterers, coach- makers and saddlers, and paper hangings ; painters' colors, whether dry or ground in oil, fifteen per centum ad valorem; cast, slit, and rolled iron, and generally, all manufactures of iron, steel, tin, pewter, copper, brass, or of which either of these metals is the article of chief value, not being otherwise particularly enumerated, brass and iron wire excepted; cabinet wares; leather tanned and tawed, and all manufactures of leather, or of which leather is the article of chief value, not otherwise particularly enumerated ; medicinal drugs, except those commonly used in dyeing; hats, caps, and bonnets, of every sort; gloves and mittens; stockings; millinery ready made; artificial flowers, feathers and other ornaments for women's head dresses ; fans ; dolls dressed and undressed; toys; buttons of every kind; carpets and carpeting ; mats and floor cloths ; sail cloth ; sheathing and cartridge paper; all powders, pastes, balls, balsams, ointments, oils, waters, washes, tinctures, essences, or other preparations or compositions coriunonly called sweet scents, odors, perf-umes or cosmetics; all den- trifice powders, tinctures, preparations, or compositions whatsoever for the teeth or gums, ten per centum ad valorem. 36 ACT OF MAY 2, 1T92. ti f^^wmUnued '^^ ^^'^' ^' ■^''^'"^'^^^ ttlways, and he it further enacted, That all articles *^A*ugust lo" 1790, which are excepted and exempted from duty by the "act making 18 lee ^i ^' ^^^ ^' farther provision for the payment of the debts of the United States, shall continue to be so excepted and exempted, and that, to the articles heretofore made free from duty, the following shall be added, namely, copper in pigs and bars, lapis calaminaris, unmanufactured wool, wood, sulphur. Doty on salt Sec. 3. And he it further enacted, That from and after the last day how''to be coiiectea*; of June next, in computing the duty heretofore laid upon salt, a bushel ""^ of salt shall be deemed not to exceed the weight of fifty-six pounds avoirdupois : and as often as the actual bushel of salt shall exceed the said weight, such salt shall be charged in the proportion of the present rate of duty per bushel for every fifty-six pounds of its actual weight. m"r^t'^^in toi *°t ^^^' ^' ^^ *'^ further enacted, That after the said last day of ■ June next, there shall be laid, levied and collected, in addition to the present duty thereupon, a duty of two and an half per centum ad valorem, upon all goods, wares and merchandises, not above enumer- ated or described, which, if imported in. ships or vessels of the United States, are now chargeable with a duty of five per centum ad valorem. Certain ^addition- Qec. 5. Afid he it further enacted, That the addition of ten per cent "continued. ^^"^ centum made by the second section of the " act making farther provi- sion for the debts of the United States," to the rates of duties on goods, wares and merchandise, imported in ships or vessels not of the United States, shall continue in full force and operation, after the said last day of June next, in relation to the articles herein before enumerated and described. Drawbacks not Sec. 6. And he it further enacted. That all drawbacks and allow- coiftlnued* ° ^ * ' ances authorized by the act, aforesaid, which have not been heretofore abolished or changed, shall continue to operate, as in the said act pre- scribed in relation to the several duties which shall become payable by virtue of this act, and that in addition thereto, there shall be allowed and paid upon provisions salted within the United States, except upon dried fish, upon the exportation thereof to any foreign port or place, Drawbacks. as foUows, to wit : On pickled fish, at the rate of eight cents per bar- visio*/s°"ex*porte^— '^'®^' ^^^ °^ other provisions at the rate of five cents per barrel ; and allowance to vessels from and after the first day of January next, there shall be an addi- fisheriesf ' ° * ® tion of twenty per centum to the allowances, respectively granted to ships or vessels employed in the bank or other cod fisheries, and in the 1792, ch. 6, vol. terms provided by an act, intituled "An act concerning certain fisheries 1- ^- ^- of the United States, and for the regulation and government of the fishermen employed therein," and during the continuance of the said act. Duties, draw- Sec. 7. And he it further enacted, That all duties, drawbacks and p?* to *any *quan- allowances, which, by virtue of this act, shall be payable or allowable fity. on any specific quantity of goods, wares and merchandise, shall be deemed to apply, in proportion, to any quantity more or less than such specific quantity. Terms of credit Sec. 8. And he it further enacted. That the term of credit for the t?es.^*^"*° " " payment of duties on salt shall be nine months, and on all articles, the produce of the West Indies, salt excepted, where the amount of the duty to be paid by one person or co-partnership shall exceed fifty dollars, shall be four months, and that the duties on all other articles, except wines and teas, which shall be imported after the last day of June next, shall be payable, one half in six, one quarter in nine, and the other quarter in twelve calendar months from the time of each respective importation. Certain acts de- Sec. 9. And he it further enacted, That the act, entitled "An act to to*''dntils ^pe'fifled provide more effectually for the collection of duties imposed by law in this act. q^ goods, wares and merchandise imported into the United States, and on the tonnage of ships and vessels," and as touching the duties ACT OF MAY 2, 1792. 37 on distilled spirits only, the act, intituled "An act repealing, after the last day of June next, the duties heretofore laid upon distilled spirits imported from abroad and laying others in their stead; and also upon ^^'^^^' p- ^^' *'''^ spirits distilled within the United States, and for appropriating the ^° ' same," shall extend to, and be in full force for the collection of the duties specified and laid in and by this act, and generally for the execution thereof, as fully and effectually, as if eyery regulation, restriction, penalty, provision, clause, matter and thing therein con- tained had been herein inserted and re-enacted. Sec. 10. And he it further enacted. That all wines, which, after the ^tZl^^^t^^f^^^ said last day of June next, shall be imported into the United States, tow landed, shall be landed under the care of the inspector of the port where the same shall be landed, and for that purpose, every permit for landing any wines, which shall be granted by a collector, snail, prior to such landing be produced to the said inspector, who, by endorsement there- upon under his hand, shall signify the production thereof to him, and the time when, after which, and not otherwise, on pain of for- feiture, it shall be lawful to land the said wines. And the said in- Duty of inspector, spector shall make an entry of all such permits, and of the contents thereof, and each pipe, butt, hogshead, cask, case, box or package whatsoever, containing such wines, shall be marked by the officer under whose immediate inspection the same shall be landed in legible and durable characters, with progressive numbers, the name of the said officer, and the quality or kind of wine, as herein before enumer- ated and distinguished. And the said officer shall grant a certificate for each such pipe, butt, hogshead, cask, case, box or package, specify- ing therein the name or names of the importer or importers, the ship or vessel in which the same shall have been imported, and the number thereof, to accompany the same wheresoever it shall be sent. And if any pipe, butt, hogshead, cask, case, box or package, containing wine, shall be found without such marks and certificates, the same shall be liable to be seized, and the want of such marks and certificates shall be presumptive evidence, that such wine was unlawfully imported and landed. Sec. 11. And he it further enacted, That every person, who shall Persons having have in his or her possession, wines which are intended for sale, in wines"fo?"s^a'ie"after quantity exceeding one hundred and fifty gallons, shall, prior to the ^^^^ ^nfry thereot said last day of June next, make entry thereof in writing at some etc. office of inspection in the city, town, or county where he or she shall reside, specifying and describing the casks, cases, boxes and other packages containing the same, and the kinds, qualities and quantities thereof, and where, and in whose possession they are ; and the officer of inspection at whose office such entry may be made, shall, as soon as may be thereafter, visit and inspect, or cause to be visited and in- spected, the wines so reported, and shall mark, or cause to be marked, the casks, cases, boxes and packages containing the same, with pro- gressive numbers, with the name of the person to whom the same may belong, the kind or kinds thereof, and the words " Old Stock," and shall grant a certificate for each cask, case, box or package, con- taining such wine, describing therein the said cask, case, box or pack- age, and the wines therein contained, which certificate shall accompany the same, wherever it may be sent. And if any person who may have wines in his or her possession for sale, shall not, prior to the said last day of June next, make entry thereof, as above directed, he or she, for such omission or neglect, shall forfeit and pay the value of the wine omitted to be entered, to be recovered with costs of suit, for the benefit of any person who shall give information thereof, and the wines so omitted to be entered, shall be forfeited. Sec. 12. And he it further enacted, That from and after the last How beer, etc. day of December next, no beer, ale or porter shall be brought into the ?nfo'Dnited''stafe^s' 38 ACT OF MAY 2, 1792. United States, from any foreign port or place, except in casks or vessels, the capacity whereof shall not be less than forty gallons, or in packages containing not less than six dozen of bottles, on pain of forfeiture of the said beer, ale or porter, and of the ship or vessel, in #hich the same shall be brought. how"iong to°bf co^ ^'^^- ^^- ^^^ ^^ "^^ further enacted, That the several and_ respective lectea. duties aforesaid, except that mentioned in the fourth section of this act, shall continue to be levied, collected and paid, until the debts and purposes, to and for which the duties, hereby directed to cease after the last day of June next, were pledged and appropriated, shall have been fully paid and satisfied; and that so much thereof, as may be necessary, shall be, and are hereby pledged and appropriated, in the same manner, for the same purposes, and with the same force and effect, as those, which are hereby directed to cease after the said last day of June next, and that so much of the residue thereof, as may be necessary, shall be, and are hereby appropriated for making good de- ficiencies in any funds, which may have been designated for satisfy- ing grants and appropriations heretofore made. Ta^rem*"d°u u el ^^^- ^^- ^'"^ ^^ *^ further enacted, That the additional duty of twf) specified la fourth and an half per centum ad valorem, specified in the fourth section of section. ^j^-g ^^^^ shall continue for the term of two years, from the commence- ment thereof, and no longer. Appropriation of Sec. 15. And be it further enacted. That the sum of one hundred surp us u es. ^^^ ^^^ thousand dollars, out of the surplus of the duties, which ac- 1T92, ch. 90, vol. crucd to the end of the year one thousand seven hundred and ninety- ' ' ■ one, and a farther sum of five hundred and twenty-three thousand five hundred dollars, out of the surplus of the duties hereby estab- lished as the same shall accrue, making together the sum of six hun- dred and seventy-three thousand five hundred dollars, shall be, and are hereby appropriated and applied, in addition to any former ap- propriation for the military establishment of the United States, towards carrying into execution the act, intituled "An act for mak- ing farther and more effectual provision for the protection of the frontiers of the United States." United ^ states * to Sec. 16. And he it further enacted. That the President of the the%a*nk, &c.%'^ce™ United States be empowered to take on loan, on account of the United tain sum' of money. States, from the President, directors and company of the bank of the United States, who are hereby authorized and empowered to lend the same, from any other body politic or corporate within the United States, or from any other person or persons, the whole or any part of the aforesaid sum of five hundred and twenty-three thousand five hundred dollars, to be applied to the purpose, to and for which the same is above appropriated, and to be reimbursed out of the afore- said surplus of the duties by this act imposed, which surplus is, ac- cordingly, appropriated to the said reimbursement. Provided, That the rate of interest of such loan shall not exceed five per centum per annum, and that the principal thereof may be reimbursed at the pleasure of the United States. tom-n'ols "of Prlncl ^^^- ^'^- ^'^'^ ^^ ^* further enoctcd. That so much of the act, inti- aiteied. tulcd "An act to provide more effectually for the collection of duties 1, "^l! *^''' ^^' ^°'' imposed by law on goods, wares and merchandise imported into the United States, and on the tonnage of ships or vessels," as hath rated the livre tournois of France at eighteen and an half cents, be and the same is hereby repealed. ur^ln^caL^orfn; ^^^' ^^' ^'^.^ ^^ "^^ enacted and declared, That if the principal, in solvency of princi- any boud which shall be given to the United States, for duties on pal bonds, &c. goods, wares, and merchandise imported, shall be insolvent, or if such principal being dead, his or her estate and effects, which shall have come to the hands of his or her executors or administrators, shall be insufficient for the payment of his or her debts, and if, in either of the said cases, any surety in the said bond, or the executors and adminis- ACTS OP FEB. 27, 1T93; JUNE 5, 1794. 39 trators of such surety, shall pay to the United States the monies thereupon due, such surety, his or her executors or administrators, shall have and enjoy the like advantage, priority and preference, for the recovery and receipt of the said monies out of the estate and effects of such insolvent or deceased principal, as are reserved and secured to the United States, by the forty-fourth section of the act, intituled "An act to provide more effectually for the collection of 1790, ch. 35, toi. duties imposed by law on goods, wares, and merchandise imported ^' ^' ^' into the United States, and on the tonnage of ships or vessels," and shall and may bring and maintain a suit upon the said bond, in law or equity, in his, her or their own name or names, for the recovery of the monies which shall have been paid thereupon. And it is further declared, That the cases of insolvency in the said forty-fourth section mentioned, shall be deemed to extend, as well to cases in which a debtor, not having sufficient property to pay all his or her debts, shall have made a voluntary assignment thereof, for the benefit of his or her creditors, or in which the estate and effects of an absconding, con- cealed or absent debtor shall have been attached by process of law, as to cases, in which an act of legal bankruptcy shall have been com- mitted. Sec. 19. And le it further enacted, That the President of the United un^tel ^ state" * to States be, and hereby is authorized to appoint such place within the appoint port of en- district of Vermont to be the port of entry and delivery within the vermSnt.*^" '^^"^'^ ^^ said district, as he may deem expedient, any thing in the act, intituled s."L.^^yoi.''i.' ^^' "An act giving effect to the laws of the United States within the state of Vermont," to the contrary notwithstanding. Approved, May 2, 1792. S. L., Vol. 1, Chap. XV. — An act for repealing the several impost laws of the Feb. 27, 1793. United States, so far as they may he deemed to impose a duty on useful teasts imported for breed. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled, That the several imported °for ''breed laws of the United States, imposing duties on goods, wares, and mer- to be repealed. chandise imported into the United States, so far as they may be 2^^s,. l?''' ^^' ^^'^' deemed to impose a duty on horses, cattle, sheep, swine, or other useful beasts, imported into the United States, for breed, shall be repealed.'^ Approved, February 27, 1793. S. L., Vol. 1, Chap. XLIX. — An act making further provision for securing June 5, 1794. duties on foreign distilled spirits. Sec. 4. And he it further enacted, That it shall be lawful to import tion^certatn sp^rfts into the United States, in the same ship or vessel in which they were |>ay ^e imported. exported, any spirits distilled therein, which shall have been previ- tbis volume; 'also ously exported therefrom, on payment of the duties on spirits of equal 1791,%. 19^0? tb?s proof, distilled in the United States, and of a sum equivalent to the voiuie. "^The Secretary of the Treasury is authorized and directed to remit to any and all firms or persons, who shall have, prior to April 4, 1888, In good faith, and In compliance with the decisions and regulations of the Treasury Depart- ment, specially imported into the United States animals for breeding purposes, whether for the importer's own use or for sale, all duties, if any shall have accrued, upon such importations. Also in all actions now pending in behalf of, and In the courts of, the United States for the recovery of any duty or duties upon the importation of animals heretofore made for the purposes aforesaid, and in accordance with said decisions and regulations, such remission of duties by the Secretary of the Treasury, or the fact, vrhen established by competent evidence, that such animals were imported by the defendant or defendants for breeding purposes, whether for such use by the importers or for sale, shall be a suflScient defense in any such action. ( See Act of April 4, 1888. ) 40 ACTS OF JUNE 5, 1794; JUNE Y, 1794. duties established by law upon the raw materials from whence they shall have been distilled; and all such importations shall be made, under the same regulations, and in such manner as is directed by law, in regard to the importation of foreign distilled spirits. gar. June 5, 1794. s. jj., Vol. 1, Chap. LI. — An act laying certain duties upon snuff and refined sugar. ported*snuff,Toijac- ®^^- ^'^' ^'^'^ ^^ *^ further enacted, That from and after the said co,^ and refined su- thirtieth day of September next, there shall be levied, collected and paid (in addition to the duties now payable thereupon) upon all manufactured tobacco or snuff, and upon all refined sugar, which, after the said day, shall be imported into the United States, from any foreign port or place, the following rates and duties, to wit : Upon tobacco, four cents per pound : Upon snuff, twelve cents per pound: Upon refined sugar, four cents per pound: lected ^''°™ "^°'' Which duties shall be collected in the same manner, by the same offi- cers, under the like regulations, and subject to the like pains, penalties and forfeitures, as now are collected the duties heretofore laid upon the said articles, respectively; the act and acts concerning which are hereby declared to be, and shall be in as full force, for the collection of the additional duties hereby laid, as if the said act and acts were herein particularly recited and repeated. June 7, 1794. s. L., Vol. 12, Chap. LIV. — An act laying additional duties on goods, tcares and merchandise Imported into the United States. Section 1. Be it enacted iy the Senate and House of Representa- s. 'l.^^voi. "^l' *^' ^^""^^ of the United States of America, in Congress assembled. That Additional duties ^°™ ^^^ after the last day of June instant, there shall be levied, col- on cer'ta*?!!^ articles lected and paid upon the following articles imported into the United if ^"unfted" Stotel states, in ships or vessels of the United States, the several duties after 30th June hereinafter mentioned, over and above the duties now payable by °^ ' law ; — viz : On coffee, clayed or lump sugar, per pound, one cent. On cocoa, per pound, two cents. On cheese, per pound, three cents. On boots, per pair, twenty-five cents. On shoes and slippers for men and women, and on clogs and golo- shoes, per pair, five cents. On shoes and slippers for children, per pair, three cents. On coal, per bushel, one half a cent. Five per cent, ad valorem. &'ected. regulations and allowances as to drawbacks, mode of security, and time of payment, respectively, with the several duties now in force on the respective articles herein before enumerated. Sec. 5. And be it further enacted. That on account of the additional Drawbacks. duties laid on brown sugar and molasses, by this act, the following sums, respectively, shall, from and after the last day of December next, be added to the drawbacks now allowed and paid by law on sugar refined within the United States, and exported therefrom, and on spirits distilled from molasses within the United States and ex- ported therefrom, viz : on all sugar so refined and exported, one cent per pound ; and on all spirits so distilled and exported, one cent per gallon ; which additional drawbacks shall be allowed and paid accord- ing to the regulations now established by law, respecting the present drawbacks allowed on the said articles. Sec. 6. And be it further enacted, That the proceeds of the duties Appropriation of laid by this act, shall be solely appropriated to the following purpose ; that is to say : First, for the payment of the principal of the present foreign debt of the United States : Secondly, for the payment of the Erincipal of the debt now due by the United States to the Bank of the Tnited States. Approved, March 3, 1797. 44 ACTS OF JUNE 14, 179T ; JULY 8, 1797. March 3, 1797. s. L., VOL. 1, Ohap. XVIII. — All act to suspend, in part, the act, entitled "An act to alter and amend the act, entitled 'An act laying certain duties upon snuff and refined sugar,' " and to grant relief in certain cases arising under the said act. Section 1. Be it enacted hy the Senate and House of Representa- Act laying duty fives of the United States of America in Congress assembled, That so on snuff repealed. ^^^^ ^^ ^^^ ^^^^ intitled "An act to alter and amend the act, entitled 1798' ch 80 I' L '^"^ ^^^ laying certain duties upon snuff and refined sugar," as respects ' "^ ■ ' ■ ■ the duties therein laid upon mills and implements employed in the manufacture of snuff, and the drawbacks therein allowed, upon the exportation of snuff manufactured within the United States, be sus- pended, from the passing of this act, until the end of the next session of Congress. Approved, March 3, 1797. June 14, 1797. S. L., Vol. 1, p. 521. — Certain articles imported within a year to be admitted free of duty. may'^'^'be* 'imported Sec. 6. And he it further enacted, That all brass cannon, muskets free of duty. and firelocks with bayonets suited to the same, pistols, swords, cut- lasses, musket-ball, lead, and gunpowder, which shall be imported into the United States from any foreign country, within the term of one year, and all sulphur and saltpetre which shall be so imported within the term of two years from and after the passing of this act, shall he free of duty; any thing in any former law to the contrary notwithstanding. Approved, June 14, 1797. July 8, 1797. g. L., VoL. 1, Chap. XV. — An act laying an additional duty on salt imported^into the United States, and for other purposes. Section 1. Be it enacted hy the Senate and House of Bepresenta- tiona1''du'iy'*on^sait ^^'^^* ^f ^^^ United States of America in Congress assembled, That imported in vessels from and after the thirtieth day of September next, there shall be s t'ates^ * United jgyjg^^ collected and paid upon all salt imported into the United States, in ships or vessels of the United States, in addition to the duty ten'^'pei* cen't'^thl?e^ ^^ twelve ccnts now payable by law, eight cents per bushel, and on all on, laid upon other salt which, after the said thirtieth day of September, shall be im- ^^^'^^ ^' ported into the United States, in ships or vessels not of the United States, the like additional duty of eight cents, and ten per centum thereon. allowances'^ to & "i*^ ^^^" ^' ^'"'^ ^^ ^^ further enacted, That all drawbacks and allow- to the additional ances now authorized by law, in relation to the existing duty on salt ^^^^' imported into the United States, shall apply to the additional duty laid by this act, and that in addition thereto, there shall be allowed and paid upon provisions salted within the United States, except upon dried fish, upon the exportation thereof to any foreign port or ba4i''''anT' auow- P^^^^ ^^ f ollows, viz : on pickled fish at the rate of twelve cents per ances. barrel, and on other provisions at the rate of ten cents per barrel ; and from and after the first day of January next there shall be an addi- tion of thirty-three and a third per centum to the allowances now respectively granted to ships or vessels employed in the bank or other cod fisheries, and in the terms provided by an act entitled "An act concerning certain fisheries of the United States and for the regula- tion and government of the fishermen employed therein," and during the continuance of the said act. ing^^Ml act.^"^™*" Sec. 3. And he it further enacted. That the act entitled "An act to s. L., voi. 1, p. provide more effectually for the collection of the duties imposed by ^*°' law on goods, wares and merchandise imported into the United ACTS OF APR. 7, 1798; MAY 7, 1800. 45 States, and on the tonnage of ships or vessels," shall extend to and be in full force for the collection of the additional duty laid by this act; and generally for the execution thereof, as fully and effectually, as if every regulation, restriction, penalty, provision, clause, matter and thing therein contained had been herein inserted and re-enacted. Sec. 4. And he it further enacted, That this act shall continue in Limitation, force for two years, and from thence unto the end of the next session 3, isS?*'^*^ March of Congress, and no longer. Approved, July 8, 1797. First four sec- tions continued. S. L., Vol. 1, Chap. XXV. — An act to continue in force for a limited time a part April 7, 1798. of an act entitled "An act making further provision for securing and collecting the duties on foreign and domestic distilled spirits, stills, wines, and teas." Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled, That the thirteenth ^^^^^ continued fo section of the act passed on the fifth day of June, one thousand seven the end of tiie sixth hundred and ninety-four, and entitled "An act making further pro- "ml^'ch. 49, p. vision for securing and collecting the duties on foreign and domestic ^^'^' ''°'- ^' ^- ■"• distilled spirits, stills, wines and teas," be, and the same hereby is con- tinued in force, until the end of the first session of the sixth Congress. Approved, April 7, 1798. S. L., Vol. 1, Chap. XXVII. — An act to continue in force the act entitled "An April 7, 1798. act prohibiting, for a limited time, the exportation of arms and ammunition, and for encouraging the importation thereof." Sectiost 1. Be it enacted hy the Senate and House of Representa- tives of the United States of America in Congress assembled. That the first, second, third and fourth sections of the act, intituled "An act prohibiting, for a limited time, the exportation of arms and am- munition ; and for encouraging the importation thereof," be, and are hereby continued in force for one year from and after the present session of Congress, and from thence to the end of the next session of Congress thereafter, and no longer. Sec. 2. And he it further enacted, That the fifth section of the said ^gPf^f' "onunued "" act, except so much thereof as relates to the importation of sulphur and saltpetre, be, and is hereby continued in force for one year from and after the fourteenth day of June next, and from thence to the end of the next session of Congress thereafter, and no longer ; and that so much of the said fifth section, as relates to the importation of sulphur ^t h e^ ™^a'°j,^g and saltpetre, be, and is hereby continued in force for one year from section continued, and after the fourteenth day of June, in the year of our Lord one thousand eight hundred, and from thence to the end of the next ses- sion of Congress thereafter, and no longer. Approved, April 7, 1798. S. Ii., Vol. 2, Chap. XLII. — An act to continue in force "An act laying an addi- May 7, 1800. tional duty on salt imported into the United States, and for other purposes." Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That an act passed s.,^i797?p. '44 'this on the eighth day of July, one thousand seven hundred and ninety- vol, amtinued for seven, entitled "An act laying an additional duty on salt imported into ® Rfpta^ed* March the United States, and for other purposes," shall be, and the same is 3, I807. hereby continued in force for and during the term of ten years from the third day of March, one thousand eight hundred, and from thence to the end of the next session of Congress thereafter and no longer. Approved, May 7, 1800. 46 ACT OF MAY 13, 1800. May 13, 1800. S. L., VoL. 2, Chap. LXVI. — An act to lay additional duties on certain articles imported. Section 1. Be it enacted hy the Senate and House of Representor 1816* s^'l^^'"! ^3' ^^'^^^ ^/ *^^ United States of America in Congress assembled, That ch. 107.' s'ee'p.' 57 from and after the thirtieth day of June next, the following duties, in °*Admtioiiai duties addition to those now in force, and payable on the several articles on sugar, molasses herein after enumerated, shall be laid, levied, and collected upon Is'^ha^ve'^paw^'t'en those articles respectively, at their importation into the United per cent. States from any foreign port or place, that is to say ; upon all brown sugar, one half cent per pound ; upon all sugar candy, two cents and one half per pound ; upon all molasses, one cent per gallon ; and upon all goods, wares and merchandise now paying a duty of ten per centum ad valorem, two and one half per centum ad valorem. Duties on wines. 3^,^ g. And Ic it further enacted. That from and after the thirtieth day of June next, the duties now imposed and payable on wines, imported into the United States from any foreign port or place, shall cease and be abolished; and that in lieu thereof the following duties shall thenceforth be laid, levied, and collected, upon all wines so imported in casks, bottles, or other vessels, that is to say : upon all Malmsey, Maderia, and London particular Maderia wine, fifty-eight cents per gallon ; upon all other Madeira wine, fifty cents per gallon ; upon all Burgundy, Champaign, Rhenish, and Tokay wine, forty- five cents per gallon; upon all Sherry wine, forty cents per gallon; upon all Saint Lucar wine, forty cents per gallon ; upon all claret and other wines not enumerated, when imported in bottles or cases, thirty- five cents per gallon; upon all Lisbon, Oporto, and other Portugal wines, thirty cents per gallon; upon all Teneriffe, Fayall, Malaga, Saint George and other Western Island wine, twenty-eight cents per gallon ; and upon all other wines when imported otherwise than in bottles or cases, twenty-three cents per gallon. Additional duty Qec. 3. And he it further enacted, That an addition of ten per imported in foreign centum shall be made to the several rates of duties above specified vessels. ^^(j imposed, in respect to all such goods, wares, and merchandises as aforesaid, as shall, after the said thirtieth day of June, be imported in ships or vessels not of the United States. How tiie duties Sbc. 4. And he it further enacted, That the duties laid by this act are to be collected, ^^^l be levied and collected in the same manner, and under the same regulations and allowances as to drawbacks, mode of security, and time of payment respectively, with the several duties now in force on the respective articles herein before enumerated. Add^Honai ^draw- g^c. 5. And he it further enacted, That on account of the additional fined, °and"^spirfts duties laid on brown sugar and molasses by this act, the following fasses^in /he uniTed sums respectively shall, from and after the thirty-first day of Decem- states. ber next, be added to the drawbacks now allowed by law, on sugar refined within the United States and exported therefrom, and on spirits distilled from molasses within the United States and exported therefrom, that is to say : On all sugar so refined and exported, one Repealed April 6, ggnt per pouud ; and on all spirits so distilled and exported, one cent per gallon; which additional drawbacks shall be allowed and paid according to the regulations now established by law, respecting the present drawbacks allowed on the said articles. Appropr^ia«ons^of Sec. 6. And he it further enacted. That the proceeds of the duties, these ffies^ ° ' ° laid by this act, shall be solely appropriated and applied for the dis- charge of the interest and principal of the debts of the United States, heretofore contracted, or to be contracted during the present year. Approved, May 13, 1800. ACTS OF MAY 1, 1802; FEB. 24, 1804. 47 S. L., Vol. 2, Chap. XLV. — An act to provide for the estaUishment of certain May 1, 1802. districts, and therein to amend an act entitled "An act to regulate the collec- tion of duties on imports and tonnage," and, for other purposes. Sec. 7. And whereas, it is provided by the hundred and fourth sec- tion of the collection law, that merchandise belonging to British sub- jects may be brought (without regard to the character of the vessel importing the same) into the ports of the United States on the north- ern and northwestern frontiers, subject to no higher or other duties than are or shall be payable by the citizens of the United States, on the importation of the same in American vessels into the Atlantic ports of the United States, and it being just and reasonable that the same privilege should be extended to vessels and merchandise belong- ing to persons residing at New Orleans, and other port^ of Louisiana Goods brought to and Florida, on the Mississippi, or any of its branches : Be it further l°^ll ftom^ limiii- enacted, that from and after the last day of June next, all goods and f^^^i^^ ^Seto^ merchandise, the importation of which into the United States shall to what duties suh^ not be wholly prohibited, shall and may freely, for the purposes of •'*'^*" commerce, be brought into the ports of the United States on the Mis- sissippi, or any of its branches, in vessels belonging to New Orleans, or any other port of Louisiana or Florida, on the Mississippi; and such goods or merchandise shall be subject to no higher or other duties than are, or shall be payable by the citizens of the United States, on the importation of the same in American vessels into the Atlantic ports of the United States. S. L., Vol. 2, Chap. XIII. — An act for laying and collecting duties on imports Feb. 24, 1804. and tonnage within the territories ceded to the United States, hy the treaty " of the thirtieth of April, one thousand eight hundred and three, between the United States and the French Republic, and for other purposes. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled, That the same Duties on im- duties which by law now are, or hereafter may be laid on goods, Fn'^Loutsiana°as^fn wares, and merchandise imported into the United States, on the ton- oti^er states. nage of vessels, and on the passports and clearances of vessels, shall be laid and collected on goods, wares, and merchandise imported into the territories ceded to the United States, by the treaty of the thirtieth of April, one thousand eight hundred and three, between the United States and the French Eepublic ; and on vessels arriving in, or depart- ing from the said territories. S. L., Vol. 2, p. 255. — French and Spanish ships privileged in ports of Louisiana, February 24, 1804. etc. Sec. 8. And ie it further enacted, That during the term of twelve ^ [^^J^f <^'' ^^? j^p*°: years, to commence three months after the exchange of the ratifica- in p^ort^s^ ot Loufsi- tions of the above-mentioned treaty shall have been notified, at Paris, frMn°thr^exchange to the French government, French ships or vessels, coming directly of ratifications of from France, or any of her colonies, laden only with the produce or "lee ^p? 2oT ttis manufactures of France, or any of her said colonies; and Spanish ^o'- ships or vessels, coming directly from Spain, or any of her colonies, laden only with the produce or manufactures of Spain, or any of her said colonies, shall he admitted into the port of New Orleans, and into all other ports of entry which may hereafter he estahlished hy law, within the territories ceded to the United States hy the above- mentioned treaty, in the same manner as ships or vessels of the 48 ACT OF MAR. 26, 1804. duHea^^witi?'^Mra Cm'fe^ States, coming directly from France or Spain, or any of their of the United colonies, and without being subject to any other, or higher duty on ^*^'®^' the said produce or manufacture, than by law now is, or shall, at the time, be payable, by citizens of the United States on similar articles, imported from France or Spain, or any of their colonies, in vessels of the United States, into the said port of New Orleans, or other ports of entry in the territories above mentioned ; or to any other, or higher tonnage duty, than by law now is, or shall at the time be, laid on the tonnage of vessels of the United States coming from France, or Spain, or from any of their colonies, to the said port of New Orleans, or other ports of entry within the territories above mentioned. March 26, 1804. g. L._ voL. 1, Chap. XLVI. — An act further to protect the commerce and seamen ' [Expired.] of the United States against the Burliary powers. Be it enacted by the Senate and House of Representatives of the Act of April 21, United States of America in Congress assembled. That for the TpvLTTpose 1806, p. 51, this J! 1 J! • J.T. JL ^- • m ■ ■ i vol. ' '' ' or detraying the expenses or equipping, oflicering, manning, and em- 27'*^i8i3^ Ib^'io'^^ ploying such of the armed vessels of the United States, as may be '1807, p. 51, this deemed requisite by the President of the United States, for protecting ^°i808, p. 52, this the commerce and seamen thereof, and for carrying on warlike opera- ^°An additional ad ^i^ns against the regency of Tripoli, or any other of the Barbary pow- vaiorem duty of 2i ers, which may commit hostilities against the United States, and for for defraying"'ex^ the purpose also of defraying any other expenses incidental to the to°^?h e° Barhar" intercourse with the Barbary powers, or which are authorized by this states. act : a duty of two and an half per centum ad valorem, in addition to the duties now imposed by law, shall be laid, levied, and collected upon all goods wares and merchandise, paying a duty ad valorem, which Upon goods im- shall, after the thirtieth day of June next, be imported into the United 30th^ June next. ^ States from any foreign port or place ; and an addition of ten per centum shall be made to the said additional duty in respect to all goods, The first section wares and merchandise imported in ships or vessels not of the United ued In ^Iforce" by States : and the duties imposed by this act shall be levied and collected thi*? Toi.!^and %il', i^ the Same manner, and under the same regulations and allowances as p. 55, this vol. ' to drawbacks, mode of security and time of payment respectively, as are already prescribed by law in relation to the duties now in force on the articles on which the said additional duty is laid by this act. of °the°duti^es''''to- Sec. 2. And be it further enacted. That a distinct account shall be posed by this act ; kept of the duties imposed by this act, and the proceeds thereof shall thr"Medi'terranean constitute a fund, to be denominated '' The Mediterranean Fund," dutfescerse*"^ *''* ^^^ ^^^^^ ^^ applied solely to the purposes designated by this act : and the said additional duty shall cease and be discontinued at the expira- tion of three months after the ratification by the President of the United States, of a treaty of peace with the regency of Tripoli; unless the United States should then be at war with any other of the Barbary powers, in which case the said additional duty shall cease and be discontinued at the expiration of three months after the ratifi- cation by the President of the United States of a treaty of peace with addiXnlu' *''du *iel ^uch power : Provided however, that the said additional duty shall on'^'aii''* oods^'^in? ^^ collected on all such goods, wares, and merchandise, liable to pay portend blfore the the Same, as shall have been imported previous to the day on which act ceases. jjjg g^J^J duty is tO CCaSC. ized'^to "empi"? °a ^Ec. 3. And be it further enacted. That the President of the United naval force in the States, if he shall deem it necessary, shall be, and he is hereby author- *^ Preswlnr^in a y ized to cause to be purchased or built, officered, manned and equipped, tw^afditioSai^ves^ ^^.^ vessels of War, to carry not more than sixteen guns each, and like- seis of war. wise to hire or accept on loan in the Mediterranean sea, as many gun boats as he may think proper. ACT OF MAR. 27, 1804. 49 Sec. 4. And he it further enacted, That a sum not exceeding one gu^ ° appropHat^' million of dollars, to be paid out of any money in the treasury not not to exceed one otherwise appropriated, shall be, and the same is hereby appropriated ™""°° "' dollars, (in addition to the sum heretofore appropriated for the same objects) for the purpose of defraying any of the expenses authorized by this act, which may be incurred during the present year : or if necessary j^ea"^ ^''^borrifw^thrs the President of the United States is hereby authorized to borrow the sum. said sum, or such part thereof as he may think proper, at a rate of interest not exceeding six per centum per annum, from the Bank of united" "states au- the United States, which is hereby empowered to lend the same, or thorized to lend, from any other body or bodies politic or corporate, or from any person or persons ; and so much of the proceeds of the duties laid by this act, as may be necessary, shall be and is hereby pledged for „. ^*5®3f'^*thia' Toif- replacing in the treasury, the said sum of one million dollars, or so isio, p^^ 53^^^ isis, much thereof as shall have been thus expended, and for paying the ' ' principal and interest of the said sum, or so much thereof as may be borrowed, pursuant to the authority given in this section : and an ,aia'^*^°bSore '"con* account of the several expenditures made under this act, shall be laid gress. before Congress during their next session. Approved, March 26, 1804." and rates. S. L., Vol. 2, Chap. LVII. — An act for imposing more specific duties on the im- March 27, 1804. portation of certain articles; and also, for levying and collecting light money on foreign ships or vessels, and for other purposes.^ Be it enacted hy the Senate and House of Representatives of the ^^^^^f^^^l^ Yv^^m United States of America in Congress assemhled, That from and after duty.*^*™^ * '^°" the thirtieth day of June next, the following articles, in addition to those already exempted from duty, shall and may be imported free from any duty, namely, rags of linen, of cotton, of woollen and of hempen cloth; bristles of swine, regulus of antimony, unwrought clay, unwrought burr stones, and the bark of the cork tree. Sec. 2. And he it further enacted. That from and after the thirtieth jm^^^J^'""^' "^""^^ day of June next, the duties now in force upon the articles herein after enumerated and described, at their importation into the United States, shall cease; and that, in lieu thereof, there shall be thenceforth laid, levied and collected upon the said articles, at their said importation, the several and respective rates or duties following, that is to say : On foreign caught dried fish, fifty cents per quintal; on foreign specific articles caught pickled fish, as follows, to wit : On salmon, one hundred cents per barrel ; on mackerel, sixty cents per barrel ; on all other pickled fish, forty cents per barrel ; on cables, tarred cordage, white lead, red lead, almonds, currants, prunes and plums, figs, raisins imported in jars and boxes, and muscadel raisins, two cents per pound ; on all other kinds of raisins, one cent and a half per pound; on tallow, yellow ochre in oil, anchors and sheet iron, one cent and a half per pound ; on Spanish brown, dry yellow ochre, slit and hoop iron, one cent per pound ; on starch, three cents per pound ; on hair powder, glue, and seines, four cents per pound ; on pewter plates and dishes, four cents per pound ; on untarred cordage, two cents and a half per pound ; on quicksilver, six cents per pound; on Chinese cassia and gunpowder, four cents per pound ; on cinnamon and cloves, twenty cents per pound ; on mace, one dollar and twenty -five cents per pound ; on nutmegs, fifty cents per pound ; on black glass quart bottles, sixty cents per gross ; on window glass, as follows — On all not above eight inches by ten, one dollar and sixty cents per hundred square feet ; not above ten inches by twelve, one dollar and seventy five cents per hundred square feet; •^ Continued in force by act of February 13, 1813, till April 1, 1814. * See act of Marcb 3, 1805, chap. 40, S. L., p. 51, tMs volume. 13911— H. Doc. 671, 61-2 4 50 ACT OF MAE. 27, 1804. and on all above ten inches by twelve, two dollars and twenty -five cents per hundred square feet ; on segars, two dollars per thousand ; on kid and Morocco shoes, fifteen cents a pair ; on foreign lime, fifty cents per cask containing sixty gallons; and on Sicily wine, thirty cents per gallon. ditTonaf Id Valorem Sec. 3. Arid be it further enacted, That an addition of ten per duty upon importa- centum shall be made to the several rates of duties above specified and vessels of the'spf" imposed in respect to all such goods, wares and merchandise as afore- ified goods. said, as shall, after the said thirtieth day of Jime, be imported in ships or vessels not of the United Slates, terms of'coiiectio^ Sec. 4. And he it further enacted, That the duties laid by this act, shall be levied and collected in the same manner, and under the same regulations and allowances as to drawbacks, mode of security, and th^^expo^rtauon of *™® ^^ payment respectively, as the several duties now in force on the foreign fish or fish respective articles herein before enumerated : Provided however, that cards""^ °^ Playing ^^ drawbacks shall be allowed on the exportation of foreign fish, or fish oil, or of playing cards. Duties and draw- Sec. 5. And he it further enacted, That all duties and drawbacks any ^specific'^quan" which, by virtue of this act, shall be payable and allowable on any ratable proportionf Specific quantity of goods, wares and merchandise, shall be deemed to apply, in proportion to any quantity greater or less than such specific quantity. "b^^\%\ d"on Yor ®^*^' ^' ^^'^ ^^ ^^ further enacted. That a duty of fifty cents per, eign ves^seis. ' ton, to be denominated " light money," shall be levied and collected on 1805 *ch' 40?'s!'l^; ^11 ships Or vessels not of the United States, which, after the aforesaid si'o^thia^Tof ^*^* thirtieth day of June next, may enter the ports of the United States: Proviso^ ■ Provided however, that nothing in this act shall be so construed as to contravene any provision of the treaty or conventions concluded between the United States of America and the French Eepublic, on the thirtieth day of April, one thousand eight hundred and three: Acrof'''Marcii 3 '^'"'^ provided also, that the said light money shall be levied and col- 1805, p. 51 this lected in the same manner, and under the same regulations, as the ''°'- tonnage duties now imposed by law. cisTnl th^^dStiefof ^^^- '^- 4^*^ *^ ^* further enacted. That the person exercising the the late intendent powcrs which, under the Spanish government, were vested in the hire thS"ame]uri's° intendent of the province of Louisiana, shall, until a district court of diction in certain the United States shall be established in the territory of Orleans, in tridf cOTrts of the conformity with the provisions of the act, intituled "An act erecting ^"m4,^ch;*38, s.L. Louisiana into two territories; and providing for the temporary gov- eminent thereof," have and exercise, in all cases whatever arising within the said territory under the laws regulating and providing for the collection of duties on imports and tonnage, or under any other revenue laws of the United States, the same jurisdiction and powers which, by law, are given to the district and circuit courts of the or^f°orf'eitm-es"'by United States. And the powers to remit fines, penalties or forfei- whom they may be tures, and to remove disabilities, which, by law, are vested in the remitted, &c. Secretary of the Treasury, may and shall, in all cases of such fines, penalties, forfeitures or disabilities incurred within the territory of Orleans, and until a governor of the said territory shall be appointed and shall enter into the functions of his oflSce, be exercised by the person exercising the powers which, under the Spanish government, were vested in the governor of the province of Louisiana; and the said powers to remit fines, penalties or forfeitures, and to remove disabilities, may and shall, in like manner, be exercised by the gov- ernor of the said territory, from the time when he shall enter into the functions of his office, in conformity with the provisions of the said act, until the end of the next session of Congress, and no longer. Approved, March 27, 1804. Note.— Above act shall not operate upon unregistered vessels or ships owned by citizens of the United States. ACTS OF MAR. 3, 1805; APR. 21, 1806. 51 S. L., Vol. 2, Chap. XL. — An act to amend an act intituled "An act for imposing March 3, 1805. more specific duties on the importation of certain articles, and also for levying and collecting light money on foreign ships or vessels, and for other purposes." Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled. That the sixth sec- The sixth^section tion of the act, intituled "An act for imposing more specific duties on more specmc'^u ties^ the importation of certain articles; and also for levying and collect- up'i'n°°unregistered ing light money on foreign ships or vessels, and for other purposes," vessels of umtea shall not be deemed to operate upon unregistered ships or vessels, hona%de of°seTfet- owned by citizens of the United States, in those cases, where such ship *'^'^^' ^'^• or vessel is in possession of a sea letter, or other regular document, issued from a custom-house of the United States, proving such ship or vessel to be American property : Provided, however, that upon the Act of March 27, entry of every such ship or vessel from any foreign port or place, if vol. '2? 'see p." 49 the same shall be at the port or place at v^hich the owner, or any of *"^if'%ntry™of any the part owners reside, such owner or part owners shall make oath or such ship or vessel affirmation, that the sea letter or other regular document possessed the port where the by such ship or vessel, contains the name or names of all the persons shairmake' oSh or who are then owners of the said ship or vessel ; or if any part of such afflrmation that the ship or vessel has been sold or transferred since the date of such sea the names of'eve^ letter or document, that such is the case, and that no foreign subject ^^nVr^oT Vart or citizen hath, to the best of his knowledge and belief, any share, by owner of the vessel, way of trust, confidence or otherwise, in such ship or vessel. And if the owner, or any part owner, shall not reside at the port or place, at which such ship or vessel shall enter, then the master or commander shall make oath or affirmation to the like effect. And if the owner or part owner, where there is one, or the master or commander, where there is no owner, shall refuse to swear or affirm as aforesaid, such ship or vessel shall not be entitled to the privileges granted by this act. Approved, March 3, 1805. S. L., Vol. 2, Chap. XXXVIII. — An act continuing in force for a further time, April 21, 1808. the first section of the act intituled "An act further to protect the conmierce and seamen of the United States against the Barbary powers." Be it enacted hy the Senate and House of Representatives of the 1304* °if ^I'^voi^i' United States of America in Congress assembled, That so much of the s. l! ' ' act passed on the twenty-fifth (sixth) day of March, one thousand 1807, cE'. IoTVoi. eight hundred and four, intituled "An act further to protect the com- 2, s^-^l. ^^ ^^ ^^^ merce and seamen of the United States against the Barbary powers," 2, s. l! as is contained in the first section of the said act, be, and the same 2, s^*l! *^^' ^' ^"'^ hereby is continued in force until the end of the next session of Con- ^ ^809, ch. 5, vol. gress, and no longer. ' isiii ch. 3, vol. Approved, April 21, 1806. ' 1812, ch. is, vol. ' 1813i ch. 40, vol. 2, S. L. S. L., Vol. 2, Chap. XXX. — An act repealing the acts laying duties on salt, and March 3, I807. continuing in force, for a further time, the first section of the act, intituled "An Act further to protect the commerce and seamen of the United States, against the Barhary powers." Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled. That from and after At teV the 30th the thirtieth day of June next, the act, intituled "An act laying an of "juiy^sj'im,*?* additional duty on salt imported into the United States, and for other pea^ed'^so'firTs It purposes," passed the eighth day of July, one thousand seven hun- spects the duty on dred and ninety-seven, shall be, and the same hereby is repealed, and ^'*"' that from and after the thirty-first day of December next, so much of any act as lays a duty on imported salt, be, and the same hereby is repealed; and from and after the day last aforesaid, salt shall be 52 ACTS OF JAN. 19, 1808; MAR. 4, 1808. The''r?covery and imported into the United States free of duty : Provided, that for the receipt of outstand- recovery and receipt of such duties as shall have accrued, and on the imlafred.^^ °"* ^^ days aforesaid respectively remain outstanding, and for the recovery and distribution of fines, penalties, and forfeitures, and the remission thereof, which shall have been incurred before and on the said days respectively, the provisions of the aforesaid act shall remain in full force and virtue, p r°o°v" sTo n° Ind ^^^- '^- ^'^^ ^^ ^^ further enacted, That from and after the first day pickled fish taken of January next, so much of any act as allows a bounty on exported "''^see p. 45, this Salt provisions and pickled fish, in lieu of drawback of the duties on ^"i- the salt employed m curing the same, and so much of any act as makes allowance to the owners and crews of fishing vessels, in lieu of drawback of the duties paid on the salt used by the same, shall be. Proviso. and the same hereby is repealed : Provided, that the provisions of the aforesaid acts shall remain in full force and virtue for the payment of the bounties or allowances incurred or payable on the first day of January next, fu^ Continued" t!u ^^^- ^- ^^^ *^ ^'^ further enacted, That so much of the act, passed 1st January, 1808. on the twenty -sixth day of March, one thousand eight hundred and 1804, "p. ^s.'^^his four, intituled "An act further to protect the commerce and seamen ^*''- of the United States, against the Barbary powers," as is contained in the first section of the said act, be, and the same hereby is continued in force until the first day of January next, and no longer : Provided however, that the additional duty laid by the said section shall be col- lected on all such goods, wares, and merchandise, liable to pay the same, as shall have been imported previous to that day. Approved, March 3, 1807. Proviso. Jan. 19, 1808. S. L., Vol. 2, Chap. XI. — An act to revive and continue in force for a further ~ time the first section of the act, intituled "An Act further to protect the com- merce and seamen of the United States against the Barbary powers." Be it enacted hy the Senate and House of Representatives of the «ct'revived\nd™n- United States of America in Congress assembled. That so much of tinned In force. the act passed on the twenty-fifth day of March, one thousand eight 1804,* "p.'^ls*^ this hundred and four, intituled "An act further to protect the commerce ^"kct of Jan. 10 ^^*^ seamen of the United States against the Barbary powers," as is 1809, p. 53 ■ this contained in the first section of the said act, be, and the same hereby '" ■ is revived and continued in force, until the first day of January next : Proviso. Provided however, that the additional duty laid by the said section, shall be collected on all such goods, wares, and merchandise, liable to pay the same, as shall have been imported previous to that day. Approved, January 19, 1808. March 4, 1808. S. L., Vol. 2, Chap. XXVIII. — An act to allow the importation, of old copper, saltpetre and sulphur, free of duty. Be it enacted hy the Senate and House of Representatives of the Old copper may United States of America in Congress assembled. That from and after from ™Xty after the thirty- first day of March next, no duty shall be demanded or col- March 31, 1808. lected on the importation of old copper, which term shall apply only to such copper manufactures as have been worn out or otherwise so damaged as to be unfit for any other purpose than that of supplying Persons to deter- a raw material, to be manufactured anew. And it shall be lawful for imported*^! witiiin the Collector of the port or district in which such old copper shall this^ act™^'^*°° ° ^ arrive, should any doubt arise whether such importation comes within the intent and meaning of this act, to appoint one person, and the owner, importer, or consignee, to appoint another, who shall ascertain ACTS OF JAN. 10, 1809; JAN. 12, 1810. 53 whether the copper imported comes under the denomination of old copper, as above described ; and the proceedings in this instance shall be conducted in the like manner and form as the proceedings are directed to be had by the fifty-second section of the act passed the 52,'^ vok' if"s?\?*p! second of March, one thousand seven hundred and ninety-nine, regu- ^^s- lating the collection of duties on imports and tonnage, in cases of incomplete entry, or of damage sustained by goods, wares and mer- chandise during the voyage. Sec. 2. And he it further enacted, That from and after the said phur^may"" afso^'iJ^ thirty-first day of March next, no duty shall be demanded or col- imported free from lected on the importation of saltpetre or sulphur. duties. Approved, March 4, 1808. S. L., Vol. 2, Chap. VI. — An act to revive and continue in force, for a further January 10, 1809. time, the first section of the act, intituled "An act further to protect the com- ' merce and seamsn of the United States, against the Bariary powers." Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled, That so much of 1804*^1? 46*'toi^2' the act, passed on the twenty-sixth day of March, one thousand eight s. l. see ' p. 48; hundred and four, intituled "An act further to protect the commerce ^^^^ ^°'' and seamen of the United States, against the Barbary powers," as is contained in the first section of the said act, (and which was revived and continued in force, for the time therein mentioned, by an act, in- tituled "An act to revive and continue in force, for a further time. Act of January the first section of the act, intituled An act further to protect the voi. 2, s'. L' see commerce and seamen of the United States, against the Barbary pow- p- ^^' *^'^ ^°'- ers," passed the nineteenth day of January, one thousand eight hun- dred and eight,) be, and the same hereby is revived and continued in force, until the first day of January, one thousand eight hundred and ten: Provided hovjever, that the additional duty laid by the said sec- Additional duty, tion shall be collected on all such goods, wares and merchandise, liable to pay the same, as shall have been imported previous to that day. Approved, January 10, 1809. S. L., Vol. 2, Chap. V. — An act to revive and continue in force for a further January 12, 1810. time, the first section of the act entituled "An act further to protect the com- merce and seamen of the United States, against the Bariary powers." Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled. That so much of the ^^gol^ch^ 46*'"oi^2' act passed on the twenty-sixth day of March, one thousand eight hun- s. l. See ' p. 48! dred and four, entituled "An act further to protect the commerce and ^'^'^ ^°'' seamen of the United States, against the Barbary powers," as is con- tained in the first section of the said act, (and which was revived and tinulTJ^e^in*f!)ree°of continued in force, for the time therein mentioned, by an act, entituled the first section of "An act to revive and continue in force, for a further time, the first the^ Mediterranean section of the act, entituled An act further to protect the commerce f"°^^-j ^^ ^ j.., ^ and seamen of the United States, against the Barbary powers," passed isoe, ch. 28^ vol. 2I the tenth day of January, one thousand eight hundred and nine,) be, fhis'^Toi.^** ^' ^^' and the same hereby is revived and continued in force, until the ^i^'^\a?l "^h""i^ fourth day of March, one thousand eight hundred and eleven: Pro- voi. 2, s'. l.' see vided however, that the additional duty laid by the said section, shall "■ Iriviso ^°'' be collected on all such goods, wares and merchandise, liable to pay the same, as shall have been imported previous to that day. Approved, January 12, 1810. Note. — ^Also continued in force by act of January 7, 1811. (See vol. 2, p. 615, S. L.) 54 ACTS OF JAN. 31, 1812; JULY 1, 1812. January 31, 1812. g. L., VOL. 2, Chap. XVIII. — An act to continue in force for a further time, the first section of the act, entituled "An act further to protect the commerce and seamen of the United States against the Barbary powers." Be it enacted hy the Senate and Rouse of Representatives of tTie 1806* c£* si^ voi^l' United States of America in Congress assembled, That so much of the s. L. See 'p. Si', act passcd on the twenty-fifth day of March, one thousand eight ^'''Icrof February hundred and four, entituled "An act further to protect the commerce 27. i8i| ch. 1^ and seamen of the United States against the Barbary powers," as is p. 55, this vol. contained in the first section of the said act, and which was revived ued'in force.''°°"°' and continued in force for the time therein mentioned, by an act, 2 s^^l' '^^' it' ^°'' entituled "An act to revive and continue in force for a further time, ' 1810," ch. 5,' vol. the first section of the act, entituled An act further to protect the ^'f8io';'c^h.'*l; vol. commerce and seamen of the United States against the Barbary 2, s. L., p. 48. powers," passed on the twelfth day of January, one thousand eight g Vol. 2, p. 647, hundred and ten, be, and the same is hereby continued in force until the fourth day of March, one thousand eight hundred and thirteen : Proviso. Provided however, that the additional duty laid by the said section, shall be collected on all such goods, wares and merchandise liable to pay the same as shall have been imported previous to that day. Approved, January 31, 1812. July 1, 1812. S. L., Vol. 2, Chap. CXII. — An act for imposing additional duties upon all goods, wares and merchandise imported from any foreign port or place, and for other purposes. Be it enacted hy the Senate and House of Representatives of the 1815* ch* 99'^'p''56' United Stages of America in Congress assembled, That an additional this vol." ' ' duty of one hundred per centum upon the permanent duties now im- 1816,* cli. is?" TOi! posed by law, upon goods, wares and merchandise imported into the 3^^s. L., p. 57, this United States, shall be levied and collected upon all goods, wares and Additional duty merchandise, which shall, from and after the passing of this act, be forei^ good's!"* "^ imported into the United States from any foreign port or place. of'*fo'per'^cent'"on ^^^- ^- ^^^ *^ *^ further enacted, That an addition of ten per goods Imported In centum shall be made to the several duties imposed by this act, in foreign vessels. respect to all such goods, wares and merchandise, as shall, from and after the passing of this act, be imported in ships or vessels not of the United States. on'*tonnage"' ^"*^ ®^'^' ^" '^^'^ '^^ *^ further enacted. That on all ships or vessels be- longing wholly or in part to the subjects of foreign powers, which shall be entered in the United States, or the territories thereof, there shall be paid an additional duty at the rate of one dollar and fifty cents per ton. Collection of du- Sec. 4. And he it further enacted, That the additonal duties laid *^' by this act shall be levied and collected in the same manner, and imder the same regulations and allowances, as to drawbacks, mode of 1799* ch l^'^vot security, and time of payment respectively, as are prescribed by law 1, s.' L. ' ' in relation to the duties now in force, on the articles on which the said additional duties are laid by this act. this^ct*"*"'* °* ^^^' ^' ^ ^^ *'* f'*^'"'*^^''' enacted. That this act shall continue in force so long as the United States shall be engaged in war with Great Britain, and until the expiration of one year after the conclusion of Proviso. peace, and no longer: Provided however, that the additional duties laid by this act shall be collected on all such goods, wares and mer- chandise, as shall have been previously imported. Approved, July 1, 1812. ACTS OF FEB. 25, 1813 ; FEB. 27, 1813 ; JULY 29, 1813. 55 S. L., Vol. 2, Chap. XXX.— An act to impose a duty on the importation of February 25, 1813. iron wire. [Repealed.] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That iron wire, Act of March 3, •which, from and after the passage of this act, shall be imported into 3, s.'l? see p.^sel the United States and the territories thereof, shall be subject to the **" 'Ict^of February same duty as is paid on the importation of iron, steel, or brass locks, 5, isie, ch. 10, s. 1 • , -^ -I T • ^ L., vol. 3. See p. hinges, hoes, anvils, and vices. 56, this vol. Sec. 2. And be it further enacted, That an addition of ten per „,fe""*^ "P°° ''°° centum shall be made on the rate of duty hereby directed to be col- Additional duty lected on the importation of iron wire as aforesaid, in ships or vessels p'S^tea" °n 'Vessefs not of the United States. _ |°|tgO' *•>« umted Sec. 3. And be it further enacted. That the duty laid by this act How collected, &c. shall be levied and collected in the same manner, and under the same regulations and allowances as to drawbacks, mode of security, and time of payment, as the duties now in force on the articles herein before enumerated. Approved, February 25, 1813. S. L., Vol. 2, Chap. XL. — An act to continue in force, for a limited time, the February 27, 1813. first section of the act entitled "An act further to protect the commerce and seamen of the United States against the Bartary powers." Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That so much of 48'this^v'oi^^*'*' the act passed on the twenty-sixth day of March, one thousand eight ' First section of hundred and four, entitled " An act further to protect the commerce S^force. '^°°"""®^ and seamen of the United States against the Barbary powers," as is contained in the first section of the said act, and which was con- tinued in force for the time therein mentioned, by an act, entitled " An act to continue in force for a further time the first section of 1812, ch. is, vol. the act, entitled An act further to protect the commerce and seamen fiis ' vol. ^^^ ^' ^*' of the United States against the Barbary powers," passed on the thirty-first day of January, one thousand eight hundred and twelve, be, and the same is hereby continued in force until the first day of April, one thousand eight hundred and fourteen, and thence to the end of the next ensuing session of Congress : Provided however. That Proviso, the additional duty laid by said section shall be collected on all such goods, wares, and merchandise, liable to pay the same, as shall have been imported previous to the end of that session of Congress. Approved, February 27, 1813. S. L., Vol. 3, Chap. XXV. — An act laying duty on imported salt. Ju'y 29, 1813. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the first day of January next (1814), a duty of twenty cents per pound shall be laid, imposed, and collected, upon all salt imported from any foreign port or place into the United States. In calculat- ing the said duty, every fifty-six pounds of salt shall be computed as equal to one bushel. Approved, July 29, 1813. (Note. — See appendix, for act of Aug. 2, 1813.) 56 ACTS OF AUG. 2, 1813; MAB. 3, 1815; FEB. 5, 1816. AnguBt 2, 1813. g. L., VoL. 3, CHAP. XLIX. — An act for reducing the duties payable on priee goods captured hy the private armed vessels of the United States. Be it enacted iy the Senate and House of Representatives of the on *p?iz*e'°|o"s""*^ United States of America in Congress assembled. That on all goods, wares, and merchandise captured from the enemy, and made good and lawful prize of war, by any private armed ship or vessel of the United States, having a commission for making captures upon the enemy, or letters of marque and reprisal, and brought in to the United States or their territories, there shall he allowed a deduction of thirty-three and one third per cent, on the amount of duties at present imposed hy law. Approved, August 2, 1813. March 3, 1815. g. L., Vol. 3, Chap. LXXVII. — An act to repeal so much of the several acts imposing duties on the tonnage of ships and vessels, and on goods, wares and merchandise, imported into the United States, as imposes a discrimi- nating duty on tonnage, 'between foreign vessels and vessels of the United States, and between goods imported into the United States in foreign vessels and vessels of the United States. Be it enacted hy the Senate and House of Representatives of the 7, ■i824°'ch!' 4°"voi! United States of America, in Congress assembled. That so much of t' til ^'" t°^ '"'"^^ ^^^ several acts imposing duties on the tonnage of ships and vessels, Act of irebruary and on goods, wares, and merchandise, imported into the United I', sfif' 'see'^beiow! States, as imposes a discriminating duty of tonnage, between foreign 'Kepeai of certain vessels and vessels of the United States, and between goods imported Fng ^disSminating into the United States in foreign vessels and vessels of the United ''"**^^' States, be, and the same are hereby repealed, so far as the same respects the produce or manufacture of the nation to which such Foreign nations foreign ships or vessels may belong. Such repeal to take effect in cate'can^enjcfysueh favour of any foreign nation, whenever the President of the United advantage. States shall be satisfied that the discriminating or countervailing duties of such foreign nation, so far as they operate to the disad- vantage of the United States, have been abolished. Approved, March 3, 1815. February 5, 1816. g. L., Vol. 3, Chap. X. — An act to continue in force the act entitled "An act for imposing additional duties upon all goods, wares, and merchandise, imported from any foreign port, or place, and for other purposes. Be it enacted by the Senate and House of Representatives of the xsii* ci 107" yo\ United States of America, in Congress assembled. That the additional 3, s.' L. ■ See p. 51, duties upon goods, wares, and merchandise, imported into the United **"A(jditionai duties States, and upon the tonnage of vessels, imposed by the act, entitled i^e?°lrt Spon ier- "'^'^ ^^* ^P^ imposing additional duties upon all goods, wares, and chandise, goods, merchandise, imported from any foreign port or place, and for other untii*°June.°°"°''*'^ purposcs," passed on the first day of July, in the year one thousand 18^2*^* ch* m^'voV sig^* hundred and twelve, shall continue to be laid, levied, and col- 2 s.' L. ' See p. 54; lected, in the mode therein prescribed, subject in all respects to the this vol. g^pg regulations and provisions, and with the like fines, penalties, for- feitures, and remedies for breaches of the law, as are now provided by law, until the thirtieth day of June next, any thing in the said act to the contrary thereof, in any wise notwithstanding. 0/ 42'^pe'r°?eit after ^^^- ^- ^^^ ^^ ^* further enacted That from and after the said June 30, 1816. thirtieth day of June next, there shall be laid, levied and collected, in the manner and under the regulations and allowances now prescribed by law, for the collection and drawback of duties on foreign goods. ACTS OF MAE. 1, 1816; APE. 27, 1816. 57 wares, and merchandise, an additional duty of forty -two per cent, on the duties which shall then exist on foreign goods, wares and mer- chandise, until a new tariff of duties shall be established by law. Sec. 3. And he it further enacted, That nothing in this act con- This act not to tained shall be so construed as to contravene any provision of any to affeet'or'^eontra.- commercial treaty, or convention, concluded between the United ^f°,^ j^^^^y ™™^f^: States and any foreign power or state ; nor so as to impair, or in any uiation with a for- wise affect the provisions of the act, entitled "An act to repeal so ^ ^Acrof^Marcii 3, much of the several acts imposing duties on the tonnage of ships and \^^i' j^'^^' s^^'p "^l] vessels, and on goods, wares, and merchandise, imported into the this vol. United States, as imposes a discriminating duty on tonnage between foreign vessels, and vessels of the United States, and between goods imported into the United States in foreign vessels and in vessels of the United States," passed on the third day of March in the year one thousand eight hundred and fifteen. Approved, February 5, 1816. S. L., Vol. 3, Chap. XXII. — An act concerning the convention to regulate the March 1, 1816. commerce between the territories of the United States and his Britannic Majesty. Be it enacted and declared hy the Senate and House of Representa- ^^ Act i m^p o^s i n g tives of the United States of America, in Congress assemiled. That so articles imported *in much of any act as imposes a higher duty of tonnage, or of impost on ^nge1:''m™orce. "" vessels and articles imported in vessels of Great Britain, than on vessels and articles imported in vessels of the United States, contrary to the provisions of the convention between the United States and his Britannic majesty, the ratifications whereof were mutually exchanged the twenty-second day of December, one thousand eight hundred and fifteen, be, from and after the date of the ratification of the said con- vention, and during the continuance thereof, deemed and taken to be of no force or effect. Approved, March 1, 1816. S. L., Vol. 3, Chap. CVII. — An act to regulate the duties on imports and tonnage. April 27, 1816. Be it enacted hy the Senate and House of Representatives of the United States of America, in Congress assembled, That from and ig^g'^^^ ^y^""" ^'^' after the thirtieth day of June, one thousand eight hundred and six- Act of Mai-ch 3, teen, the duties heretofore laid by law, on goods, wares and merchan- ■^^Ict'^of^i'prii 20, dise, imported into the United States, shall cease and determine, and ^^i|'t*^of^A rii 20' there shall be levied, and collected, and paid, the several duties here- isis, ch. 98.^"^' inafter mentioned, that is to say : istiUh^if^'"'^ ^' First. A duty of seven and a half per centum ad valorem, on all i82o'*ch''^44^'^" ^^' dyeing drugs and materials for composing dyes, not subject to other Act of May 15, rates of duty; gum arable, gum Senegal, saltpetre; jewelry, gold, ^^Ifme'fix^ed^or the silver, and other watches, and parts of watches ; gold and silver lace, abolition of the 1 • t -I 1 I A J 1 1 cTii'.i prsssnt qul16s upon embroidery and epaulettes; precious stones and pearls 01 all kinds, goods, wares, and set or not set; bristol stones or paste work, and all articles composed ^ned^°''n^to the wholly or chiefly of gold, silver, pearl and precious stones; and laces, united states. , '^•11 1 1 11 J! J.1 J Ml Substitution of lace veils, lace shawls, or shades, or thread or silk. other ad valorem Second. A duty of fifteen per centum ad valorem on gold leaf, and ^°^ specific duties. on all articles not free, and not subject to any other rate of duty. Third. A duty of twenty per centum ad valorem on hempen cloth or sail cloth, (except Russian and German linens, Russia and Holland duck) stockings, of wool or cotton; printing types; all articles manu- factured from brass, copper, iron, steel, pewter, lead or tin, or of 58 ACT OF APR. 27, 1816. sp^mc' d'Stfes "°^ which these metals, or either of them, is the material of chief value ; brass wire, cutlery, pins, needles, buttons, button moulds and buckles of all kinds; gilt, plated and japanned wares of all kinds: cannon, muskets, fire arms and side arms ; Prussian blue, china ware, earthen ware, stone ware, porcelain and glass manufactures, other than window glass and black glass quart bottles. Fourth.'^ A duty of twenty-five per centum ad valorem, on woollen manufactures of all descriptions, or of which wool is the material of chief value, excepting blankets, woollen rugs and worsted or stuff goods, shall be levied, collected and paid, from and after the thirtieth day of June next, until the thirtieth day of June, one thousand eight hundred and nineteen, and after that day, twenty per centum on the said articles; and on cotton manufactures of all descriptions, or of which cotton is the material of chief value, and on cotton twist, yarn or thread, as follows, viz : for three years next ensuing the thirtieth day of June next, a duty of twenty -five per centum ad valorem ; and after the expiration of the three, years aforesaid, a duty of twenty per centum ad valorem: Provided^ That all cotton cloths, or cloths of which cotton is the material of chief value, (excepting nankeens, im- ported directly from China) the original cost of which at the place whence imported, with the addition of twenty per centum, if imported from the cape of Good Hope, or from places beyond it, and of ten per cent, if imported from any other place, shall be less than twenty- five cents per square yard, shall, with such addition, be taken and deemed to have cost twenty-five cents per square yard, and shall be charged with duty accordmgly: Provided also, that all unbleached and uncoloured cotton twist, yarn or thread, the original cost of which shall be less than sixty cents per pound, shall be deemed and taken to have cost sixty cents per pound, and shall be charged with duty accordingly ; and all bleached or coloured yarn, the original cost of which shall have been less than seventy-five cents per pound, shall be taken and deemed to have cost seventy-five cents per pound, and shall be charged with duty accordingly : And provided further that cotton piece goods imported in ships or vessels of the United States which shall have sailed from the United States before the passage of this act, and shall arrive therein between the thirtieth day of June, one thousand eight hundred and sixteen, and the first day of June, one thousand eight hundred and seventeen, the original cost of which cotton piece goods, at the place whence imported, shall have been less than twenty-five cents per square yard, shall be admitted to entry, subject only to a duty of thirty-three and a third per centum on the cost of the said cotton piece goods in India, and on the usual addition of twenty per centum on that cost. Fifth. A duty of thirty per centum ad valorem on umbrellas, para- sols, of whatever materials made, and sticks or frames for umbrellas or parasols ; bonnets and caps for women, fans, feather ornaments for head-dresses, artificial flowers, millinery of all sorts ; hats or caps of wool, fur, leather, chip, straw or silk; cosmetics, washes, balsams, perfumes; painted floor cloths; mats, of grass or flags; salad oil, pickles, capers, olives, mustard, comfits or sweetmeats, preserved in sugar or brandy, wafers, cabinet wares, and all manufactures of wood ; carriages of all descriptions, and parts thereof ; leather, and all manufactures of leather, or of which leather is the material of chief value; saddles, bridles, harness; paper of every description, paste- board, paper hangings, blank books, parchment, vellum; brushes, canes, walking sticks, whips; and clothmg ready made. And in all cases where an ad valorem duty shall be charged, it shall be calculated « By act of April 20, 1818, the fourth paragraph of section one, of this act, was continued in force until June 30, 1826. See vol. 3, S. L., p. 461. ACT OF APR. 27, 1816. 59 on the net cost of the article, at the place whence imported (exclusive ^ ^fflc^autfe" ^^^ of packages, commissions and all charges) with the usual addition ^'^^ established by law, of twenty per cent, on all merchandise, imported from places beyond the cape of Good Hope, and of ten per centum on articles imported from all other places. Sixth. The following duties, severally and specifically : on ale, beer and porter, in bottles, fifteen cents per gallon ; on ale, beer and porter, imported otherwise than in bottles, ten cents per gallon ; on alum, one dollar per hundred weight; on almonds, three cents per pound; on black glass quart bottles, one hundred and forty-four cents per groce ; on boots, one dollar and fifty cents per pair ; on bristles, three cents per pound ; on playing cards, thirty cents per pack ; on tarred cables and cordage, three cents per pound ; on untarred cordage, yarns, twine, packthread, and seines, four cents per pound ; on tallow candles, three cents per pound : on wax and spermaceti candles, six cents per pound ; on Chinese cassia, six cents per pound ; on cinnamon, twenty-five cents per pound; on cloves, twenty-five cents per pound: on cheese, nine cents per pound ; on chocolate, three cents per pound ; on cocoa, two cents per pound ; on coal, five cents per heaped bushel ; on copperas, one dollar per hundred weight ; on copper rods, bolts, spikes or nails, and composition rods, bolts, spikes or nails, four cents per pound ; on coffee, five cents per pound ; on cotton, three cents per pound : on cur- rants, three cents per pound; on figs, three cents per pound; on for- eign caught fish, one dollar per quintal ; on mackerel, one dollar and fifty cents per barrel; on salmon, two dollars per barrel, and on all other pickled fish, one dollar per barrel : on window glass, not above eight inches by ten inches in size, two dollars and fifty cents per hun- dred square feet ; on the same, not above ten inches by twelve inches in size, two dollars and seventy -five cents per hundred square feet ; on the same, if above ten inches by twelve inches in size, three dollars and twenty-five cents per hundred square feet; on glue, five cents per pound; on gunpowder, eight cents per pound; on hemp, one dollar and fifty cents per hundred weight ; on iron or steel wire not exceed- ing number eighteen, five cents per pound, and over number eighteen, nine cents per pound ; on iron, in bars and bolts, excepting iron manu- factured by rolling, forty-five cents per hundred weight; on iron in sheets, rods and hoops, two dollars and fifty cents per hundred weight, and in bars or bolts, when manufactured by rolling, and on anchors, one dollar and fifty cents per hundred weight ; on indigo, fifteen cents per pound; on lead, in pigs, bars or sheets, one cent per pound; on shot manufactured of lead, two cents per pound; on red and white lead, dry or ground in oil, three cents per pound ; on mace, one dollar per pound ; on molasses, five cents per gallon ; on nails, three cents per pound : on nutmegs, sixty cents per pound ; on pepper, eight cents per pound ; on pimento, six cents per pound ; on plums, and prunes, three cents per pound; on muscatel raisins, and raisins in jars and boxes, three cents per pound ; on all other raisins, two cents per pound ; on salt, twenty cents per bushel of fifty-six pounds ; on ochre, dry, one cent per pound, in oil, one and a half cents per pound ; on steel, one dollar per hundred weight ; on segars, two dollars and fifty cents per thousand; on spirits, from grain of first proof, forty -two cents per gallon; of second proof, forty -five cents per gallon; of third proof, forty-eight cents per gallon ; of fourth proof, fifty-two cents per gal- lon ; of fifth proof, sixty cents per gallon ; above fifth proof, seventy- five cents per gallon ; on spirits from other materials than grain, of first and second proof, thirty-eight cents per gallon ; of third proof, forty-two cents per gallon ; of fourth proof, forty-eight cents per gal- lon; of fifth proof, fifty-seven cents per gallon; above fifth proof, seventy cents per gallon ; on shoes, and slippers of silk, thirty cents per pair ; on shoes, and slippers of leather, twenty-five cents per pair ; 60 ACT OF APR. 27, 1816. sp^ffic™utie" ^"^ ^^ ^^°^^ ^^^ slippers for children, fifteen cents per pair; on spikes, two cents per pound ; on soap, three cents per pound ; on brown sugar, three cents per pound ; on white clayed or powdered sugar, four cents per pound ; on lump sugar, ten cents per pound ; on loaf sugar and on sugar candy, twelve cents per pound ;'^ on snuff, twelve cents per pound ; on tallow, one cent per pound ; on tea, from China, in ships or vessels of the United States, as follows, viz.' bohea, twelve cents per pound ; souchong and other black, twenty -five cents per pound ; im- perial, gunpowder, and gomee, fifty cents per pound; hyson and young hyson, forty cents per pound; hyson skin and other green, twenty-eight cents per pound ; on teas, from any other place, or in any other than ships or vessels of the LFnited States, as follows, viz. bohea, fourteen cents per pound; souchong and other black, thirty- four cents per pound; imperial, gunpowder and gomee, sixty-eight cents per pound ; hyson and young hyson, fifty-six cents per pound ; hyson skin and other green, thirty-eight cents per pound ; on manu- factured tobacco, other than snuff and segars, ten cents per pound ; on whiting and Paris white, one cent per pound ; on wine, as follows, viz. on Madeira, Burgundy, Champaign, Ehenish and Tokay, one dollar per gallon ; on Sherry and St. Lucar, sixty cents per gallon ; on other wine, not enumerated, when imported in bottles or cases, seventy cents per gallon ; on Lisbon, Oporto and other wines of Portugal, and on those of Sicily, fifty cents per gallon ; on Teneriffe, Fayal, and other Specific duties, wines of the western islands, forty cents per gallon ; on all other wines when imported otherwise than in cases and bottles, twenty-five cents per gallon; on Eussia duck, (not exceeding fifty-two archeens each piece,) two dollars; on ravens duck, (not exceeding fifty-two archeens each piece,) one dollar and twenty-five cents; on Holland duck, (not exceeding fifty-two archeens each piece,) two dollars and fifty cents ; on spermaceti oil of foreign fishing, twenty-five cents per gallon; on whale and other fish oil, of foreign fishing, fifteen cents per gallon; and on olive oil in casks, at twenty-five cents per gallon. frraa'dities ^^™^^ Sec. 2. And he it further enacted, That the following articles shall be imported into the United States free of duties ; that is to say, all articles imported for the use of the United States ; philosophical appa- ratus, instruments, books, maps, charts, statues, busts, casts, paint- ings, drawings, engravings, specimens of sculpture, cabinets of coins, gems, medals, and all other collections of antiquities, statuary, model- ling, painting, drawing, etching or engraving, specially imported by order and for the use of any society incorporated for philosophical or literary purposes, or for the encouragement of the fine arts, or by order, and for the use of any seminary of learning ; specimens in nat- ural history, mineralogy, botany, and anatomical preparations, mod- els of machinery and other inventions, plants and trees ; wearing ap- parel and other personal baggage in actual use, and the implements or tools of trade of persons arriving in the United States; regulus of antimony, bark of the cork tree, unmanufactured ; animals imported for breed ; burr stones, unwrought ; gold coin, silver coin, and bullion ; " The revenue or tariff act of 1816, ch. 107, lays a duty on " loaf sugar," of twelve cents a pound. Held that the words " loaf sugar," must be understood according to their general meaning In trade and commerce, and buying and sell- ing; and if upon evidence it appeared that loaf sugar meant sugar in loaves, then crushed loaf sugar was not loaf sugar within the act. (The United States V. Bbenezer Breed and others, 1 Sumner's C. C. R., 159.) To constitute an evasion of a revenue act, which shall be deemed, in point of law, a fraudulent evasion, it is not sufBclent that the party introduces another article perfectly lawful, which defeats the policy contemplated by the act, or which supersedes or diminishes the use of the article taxed by the act. (There must be substantially an introduction of the very thing taxed, under a false denomination or cover, with the intent to evade or defraud the act, Itid,, 166.) ACT OF APR. 27, 1S16. 61 clay; unwrought copper, imported in any shape for the use of the mint ; copper and brass, in pigs, bars, or plates, suited to the sheathing of ships ; old copper and brass, and old pewter, fit only to be re-manu- factured ; tin, in pigs or bars ; furs, undressed, of all kinds ; raw hides and skins; lapis calaminaris; plaster of Paris; rags of any kind of cloth; sulphur or brimstone; barilla; Brazil wood, brazilletto, red wood, camwood, fustic, logwood, Nicaragua, and other dye woods; wood, unmanufactured, of any kind ; zinc, teutenague or spelter. Sec. 3. And he it further enacted^ That an addition of ten per centum shall be made to the several rates of duties above specified and imposed, in respect to all goods, wares, and merchandise, on the im- portation of which in American or foreign vessels a specific discrimi- nation has not been herein already made, which, after the said thir- tieth day of June, one thousand eight hundred and sixteen, shall be imported, in ships or vessels not of the United States: Provided, That this additional duty shall not apply to goods, wares and mer- chandise, imported in ships or vessels not of the United States, en- titled by treaty, or by any act or acts of Congress, to be entered in the ports of the United States, on the payment of the same duties as are paid on goods, wares and merchandise, imported in ships or vessels of the United States. Sec. 4. And 'be it further enacted, That there shall be allowed a dr?wtack*'°°^ ^^ *° drawback of the duties, by this act imposed, on goods, wares, and merchandise imported into the United States, upon the exportation thereof within the time, and in the manner prescribed by the existing laws, subject to the following provisions, that is to say: that there shall not be an allowance of the drawback of duties in the case of goods imported in foreign vessels from any of the dominions, colonies or possessions of any foreign power, to and with which the vessels of the United States are not permitted to go and trade; that there shall not be an allowance of the drawback of duties for the amount of the additional duties by this act imposed on goods imported in vessels not of the United States ; that there shall not be an allowance of the drawback in case of foreign dried and pickled fish, and other salted provisions, fish oil, or playing cards; that there shall be de- ducted and retained from the amount of the duties on goods exported, with the benefit of drawback, (other than spirits) two and a half per centum ; and that there shall be retained in the case of spirits exported with the benefit of drawback, two cents per gallon upon the quantity of spirits, and also three per centum on the amount of duties payable on the importation thereof. But, nevertheless, the provisions of this act shall not be deemed in any wise to impair any rights and privi- leges, which have been or may be acquired by any foreign nation, under the laws and treaties of the United States, upon the subject of exporting goods from the United States, with the benefit of a drawback of the duties payable upon the importation thereof. Sec. 5. And he it further enacted, That after the thirtieth day of , t^" |"pOTtation June next, in all cases of entry of merchandise for the benefit of draw- bonds. back, the time of twenty days shall be allowed from the date of the entry, for giving the exportation bonds for the same : Provided, That the exporter shall, in every other particular, comply [with] the regu- • lations and formalities heretofore established for entries of exporta- tion for the benefit of drawback. Sec. 6. And he it further enacted. That the duty on the tonnage of u^^"" &c. ""to *'re- vessels, and the bounties, advances, and drawbacks in the case of main as tkey are. exporting pickled fish, of the fisheries of the United States, in the case of American vessels employed in the fisheries, and in the case of exporting sugar, refined within the United States, shall be and continue the same as the existing law provides. Provided always, Proviso. 62 ACT OF JAN. 14, 1817. That this provision shall not be deemed in any wise to impair any rights and privileges, which have been, or may be acquired by any foreign nation, under the laws and treaties of the United States, relative to the duty of tonnage on vessels, istfng^iaws'ado ted '^^*^" '^^ ^'"'^ ^^ ^^ further enacted, That the existing laws shall with respect'toTiifs. extend to, and be in force for the collection of the duties imposed by this act, on goods, wares, and merchandise, imported into the United States; and for the recovery, collection, distribution and remission of all fines, penalties, and forfeitures; and for the allowance of the drawbacks and bounties by this act authorized, as fully and effectu- ally as if every regulation, restriction, penalty, forfeiture, provision, clause, matter and thing, in the existing laws contained, had been in- iaws^'ifso°to ^appiy^ serted in, and re-enacted by this act. And that all acts, and parts of ' acts, which are contrary to this act, and no more, shall be, and the . . same are hereby repealed, duties?"™'"* °^ Sec. 8. And he. it further enacted, That the act passed the third 18^5* ch 'rl^^'see ^^^ ^^ March, one thousand eight hundred and fifteen, entitled "An p. sd, this vol. act to repeal so much of the several acts imposing duties on the ton- nage of ships and vessels, and on goods, wares and merchandise im- ported into the United States, as imposes a discriminating duty on tonnage between foreign vessels and vessels of the United States, and between goods imported into the United States in foreign vessels and vessels of the United States," shall apply and be in full force as to the discriminating duties established by this act on the tonnage of foreign vessels, and the goods, wares, and merchandise therein im- ported. Approved, April 27, 1816. January 14, 1817. s. L., Vol. 3, *Chap. III. — An act supplementary to an act to regulate the duties on imports and tonnage. Be it enacted hy the Senate and House of Representatives of the to^be'tte^same^as United States of America, in Congress assembled. That the tonnage 15 *n90*^* "h ^acf ^^^^^ t*^ ^^ P^^*^ ^y ships or vessels which shall be entered in the voi. 1, s. L.', ex- United States, excepting only such foreign ships or vessels as shall *^^^ct*of April 27, ^^ entered from any foreign port or place to or with which vessels 1816, ch. 107. See of the United States are not ordinarily permitted to go and trade, ^' Act of Va°rch 3, shall be the same as are provided by the act, entitled "An act impos- note'p" 63^ this vof ^^^ duties on the tonnage of ships or vessels," passed on the twentieth ■ day of July, in the year of our Lord one thousand seven hundred and treat°^ri°iitB"lc *° ninety: Provided always^ That nothing in this act contained shall "^ * ^ ^ ' ■ be deemed in any wise to impair any rights and privileges which have been or may be acquired by any foreign nation under the laws and treaties of the United States relative to the duty on tonnage of vessels. to^on vess'eirfrom Sec. 2. And he it further enacted, That on all foreign ships or ports, where, &c. vessels, which shall be entered in the United States before the thirtieth day of June next, from any foreign port or place, to and with which vessels of the United States are not ordinarily permitted to go and trade, there shall be paid a duty at the rate of two dollars coiTe'Sed"*'!! *°pr^ P^'' ^'^^^ .^^^ *^® duties provided by this act shall be levied and scribed hy law. collected in the same manner and under the same regulations as are prescribed by law in relation to the duties upon tonnage now in force. Approved January 14, 1817. ACTS OP MAR. 3, 1817; APR. 20, 1818. 63 S. L., Vol. 3, Chap. LI. — An act supplementary to "An act to regulate the duties March 3, 1817. on imports and tormage." Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assemiled, That in all cases Act of July 20, where an ad valorem duty shall be charged, it shall be calculated on 1, s.' l. ' ' ^"^ ' the net cost of the article at the place whence imported, (exclusive of igfe^ch* i^i}^ He packages, commissions, charges of transportation, export duty, and p- 57, this vol. all other charges,) with the usual addition, established by law, of 14, *^i8i7, cS^^^i. twenty per cent, on all merchandise imported from places beyond the ^*j P' ^?' t*"'® ™'- Cape of Good Hope, and of ten per cent, on articles imported from to be^on'^the net all other places. X*nci imported.''" Approved, March 3, 1817. NOTE. March 3, 1817. S. L., Vol. 3, Sec. 4. And he it further enacted, That when any goods, wares. As to landing or merchandise, shall hereafter be imported from the province of Lower Canada ftfamboats^^f r o m into the United States, in any steamboat on Lake Champlain, and the said goods, Canada on Lake wares, and merchandise, shall have been duly entered, the duties thereon paid, Champlain. or secured, at the office of the collector of any district adjoining Lake Cham- plain, it shall be lawful to land such goods, wares, or merchandise, in the same, or any other, district adjoining said Lake Champlain, any law to the contrary notwithstanding. S. L., Vol. 3, p. 369. Be it enacted hy the Senate and House of Representatives March 3, 1817. of the United States of America, in Congress assembled, That on all foreign ^^j. gf January ships or vessels which shall be entered in the United States, after the thirtieth 14, 1817, ch. 3. day of June next, from any foreign port or place, to and with which vessels of Two dollars per the United States are not [ordinarily] permitted to enter and trade, there shall ^fg " from"'! orJign be paid a duty [at] the rate of two dollars per ton, to be levied and collected ports with which in the same manner, and under the same regulations, as are prescribed by law vessels of the in relation to the duties upon tonnage now in force. ?ot permftted ^to Approved, March 3, 1817. enter and trade. Stat. L., Vol. 3, Chap. LXXIX. — An act supplementary to an act entitled "An April 20, 1818. act to regulate the collection of duties on imports and tonnage," passed the Act of March 2, second day of March, one thousand seven hundred and ninety-nine. 1799, ch. 22, vol! 1, S. L. Be it enacted hy the Senate and House of Representatives of the ,„^^* °t April is. United States of America, in Congress assembled, That from and 3, s.' l! ' ' ^ " after the passage of this act, no goods, wares, or merchandise, im- jgfs* °t. ^iof^yoi. ported into the United States, and subject to an ad valorem duty, 3, s.'l. ' shall be admitted to entry with the collector of the district into which subject"^ tli aif °va- the same are brought, unless the owner, consignee, or other importer ^^^^^ te^admit^ed of such goods, wares, or merchandise, shall produce to such collector to entry unless the the original invoice thereof; but the same shall be deposited and duces"^' thf "^origFnai remain in the public warehouse, at the expense and risk of the owner {gj^or" *" *^* *^°'" of such goods, wares, or merchandise, until such invoice be produced : The goods to re- Provided, however, That in all cases where such goods, wares, or mer- warehiusefl&c!"''"*' chandise shall have been imported from a port or place on this side Proviso, the Cape of Good Hope, if such invoice or invoices be not produced in six months, and from the Cape of Good Hope, or any port or place beyond the same, within nine months, from the time of such importa- tion, then the said goods, wares, or merchandise, shall be appraised and the duties estimated thereon, in the manner hereinafter directed : And provided always. That this prohibition shall not extend to such proviso, goods, wares, or merchandise, as shall have been taken from a wreck. Sec. 2. And be it further enacted. That the Secretary of the Treas- The secretary of ury be, and is hereby, authorized and empowered, if, in his judgment, deems'^irexped'fent! the circumstances under which such goods, wares, or merchandise, F"^J direct the coi- ,111 , . ., ii°- J ' jtji ' lector to admit the shall have been imported, or any other circumstances connected there- goods to entry on with, render it expedient, to dirfect the collector in whose district such appraisement, &c. goods, wares, or merchandise, may be, to admit the same to entry, on an appraisement duly made thereof in the manner hereinafter pre- 64 ACT OF APE. 20, 1818. ProTiBo. scribed : Provided, The owner, agent, consignee, or importer, of such goods, wares, or merchandise, shall first give bond, with sufficient sureties, to the United States, to produce to such collector the invoice of such goods, wares, or merchandise, within eight months, if the same were imported from any port or place on this side the Cape of Good Hope, and within fifteen months, if from the Cape of Good Hope, or port or place beyond the same, and to pay any amount of duty to which it shall appear, by such invoice, the said goods, wares, or merchandise, were subject, over and above the amount of duties estimated on the said appraisement. The person mak- Sec. 3. And he it further enacted, That, when an entry shall be subject*'^to°*ad°Ta- made with any collector of any goods, wares, or merchandise im- da?"tte"owne°r.''^' ported into the United States, and subject to an ad valorem duty, the person making such entry shall, if he be owner of such goods, wares, or merchandise, declare the same on oath, and if he be not the owner, shall declare on oath the name and residence of the owner of such goods, wares, or merchandise. The ad valorem Sec. 4. And be it further enacted, That the ad valorem rates of estimated. " ^' °^ duty upon goods, wares, and merchandise, shall be estimated by add- ing twen^ per cent, to the actual cost thereof, if imported from the Cape of Good Hope, or from any island, port, or place, beyond the same, and ten per cent, on the actual cost thereof, if imported from any other place or country, including all charges, except commissions, outside packages, and insurance, of 'good"^bject*to ^^'^- ^- ■^^'^ ^^ ^^ further enacted, That, in addition to the oath now an ad valorem duty required bv law to be taken by any owner, consignee, agent, or im- to declare on oath t^ •',, , j. j '' r. j- ■ j. j that the invoice ex- porter, on the entry oi any goods, wares, or merchandise, imported va^ue &c!^* true j^^q ^;he United States, such owner, consignee, agent, or importer, shall, on the entry of any goods, wares, or merchandise so imported, and subject to an ad valorem duty, declare on oath, that the invoice produced by him exhibits the true value of such goods, wares, or merchandise, in their actual state of manufacture, at the place from which the same were imported. jecTYo" an°ad ^va^ ^^^" ^' ^'^ ^^ ^'^ further enacted. That, when goods, wares, or mer- lorem duty are con- chandise, imported into the United States, subject to an ad valorem to^^e entered,^"^!?^ duty, shall be Consigned to any person to be entered by him, and to be inThe^pubiic"^ wifre^ delivered to order, or to any other person, such goods, wares, or mer- house, &c. chandise, shall be deposited and remain in the public warehouse, at the expense and risk of the owner, until the person authorized to re- ceive them shall appear and make the additional oath required by the fifth section of this act, or (if such person shall not reside ait the place of such importation) until the invoice of such goods, wares, and not' m*ade or*''pro^- merchandise, accompanied by a notarial act of his having taken the duced within four said oath, shall be produced to the collector in whose district such ™re°to be appraised^ goods, wares, or merchandise, may be : Provided, That, if the pro- visions of this section shall not be complied with in four months from the time of the importation of such goods, wares, or merchandise, the same shall be subject to the appraisement required by this act. subject to^ aifvi- ^^'^' '^' ^'"^ ^^ ^^ further enacted. That when goods, wares, or mer- 1 r e m duty, re- chandisc, imported, and subject to duty as aforesaid, shall be reshipped |oited^ '^colistwisei and transported coastwise, from one district to another, in the pack- |c., to be produced! agcs in which the same were imported, an invoice, or a copy of such invoice, verified by the additional oath required by the fifth section of this act, and certified under the official seal of the collector with whom the entry on the importation of such goods, wares, or merchandise, was made, shall be produced at the port to which the same shall be trans- ported, and the same inspection of such goods, wares, or merchandise. If the Invoice shall be made, as if they had been brought direct from a foreign port produced'' ^^^ °°* 01" place ; and if the invoice, verified as aforesaid, shall not be so pro- duced, such goods, wares, or merchandise, shall bfe deposited and re- ACT OF APR. 20, 1818. 65 main in the public warehouse, at the expense and risk of the owner thereof, until the invoice, verified and certified in the manner above required, shall be produced ; and goods, wares, or merchandise, im- ^^^°°^f r^'J^^'^'a t° ported, and subject to duty as aforesaid, may be transported coast- may be transportel wise, to one or more districts within the United States. coastwise. Sec. 8. And be it further enacted, That any goods, wares, or mer- ifPFl®'' goods chandise, imported and subject to duty as aforesaid, and belonging to a lorem duty, beiong- person or persons residing, and, at the time of such importation, being J^^ IVTe^^accom- out of the United States, shall not be admitted to entry, after six panied by an in- months from the passage of this act, if imported from a port or place ^° *' on this side the Cape of Good Hope, or, after fifteen months from the passage thereof, if imported from the Cape of Good Plope or any port beyond the same, unless the invoice of such goods, wares, or merchan- dise, shall be verified in the manner required by the fifth section of this act, before the consul of the United States at the port at which the said goods, wares, or merchandise, were shipped, or before a consul of the United States in the country in which the said port may be ; and such owner or owners shall further declare on oath, whether he or they are The owner to de- the manufacturers, in whole, or in part, of such goods, wares, or mer- whether °he is^the chandise, or are concerned, directly or indirectly, in the profits of any manufacturer, &c. art or trade by which they have been brought to their present state of manufacture ; and, if so, he or they shall further swear, that the prices charged in the aforesaid invoice are the current value of the same at the place of manufacture, and such as he or they would have received if the same had been there sold in the usual course of trade : Provided, Proviso. That if there be no consul of the United States in the country from whence the shipment of such goods, wares, or merchandise, is made, the oath hereby required shall be made before a notary public, or other officer duly authorized to administer oaths, whose official character shall be certified by a consul of a nation at that time in amity with the United States, if there be one in such country. Sec. 9. And be it further enacted, That, for the appraisement of ^y/^'"^ P^^^°J^\ '° goods, wares, or merchandise, required by this act, or by any other act ton, ""New" Yorkj concerning imports and tonnage, the President of the United States, ™re,^*'^htriMton" by and with the advice and consent of the Senate, shall appoint, in and New Orleans to each of the ports of Boston, New York, Philadelphia, Baltimore, * ^pp"'" Charleston, and New Orleans, two persons well qualified to perform that duty, on the part of the United States, who, before they enter thereon, shall severally make oath diligently and faithfully to inspect and examine such goods, wares, or merchandise, as the collector may direct, and truly to report, to the best of their knowledge and belief, the true value thereof when purchased, at the place or places from whence the same were imported ; and, when any appraisement is to be'^adt'bTthe ap°- be made in the said principal ports, the two appraisers so appointed praisers and a res- therein, together with a respectable resident merchant, chosen by the '"^^"^ merchant. party in interest, and sworn in like manner, to examine and report, shall make such appraisement, the said merchant having also made oath that he has no direct or indirect interest in the case; but when Appraisements in any appraisement is to be made in ports other than those above named, ''*'^®'" p°''"- two respectable resident merchants, selected by the collector, together with a respectable resident merchant, chosen by the party in interest, who shall have severally taken the oaths required by this section, shall be the appraisers: Provided, That in any case where the party in Proviso, interest shall decline or neglect to choose a respectable resident mer- chant to join in such appraisement, the collector shall make the selec- tion necessary to the due execution of this act, and the appraisement so made by them, or a majority of them, shall be valid and effectual in law; and the Secretary of the Treasury shall have authority to direct the appraisers for any collection district to attend in any other district for the purpose of appraising any goods, wares, or merchan- 13911— H. Doc. 671, 61-2—5 66 ACT OP APR. 20, 1818. dise, imported therein ; and for such service they shall, respectively, receive at the rate of five dollars a day whilst engaged therein, and at the rate of five dollars for every twenty-five miles in going to, and returning from, such district ; which shall form no part of the salary The President provided for by this act. And the President of the United States is "cess^^of'°he'°sen^ hereby authorized, in the recess of the Senate, to appoint the ap- ^*®' *<^- praisers of the said ports, which appointment shall continue in force until the end of the next session of Congress, to'^make^'^ipprafse" ^Ec. 10. And he it further enacted, That any merchant who shall be ment declining or choscu by the coUector, or by the party in interest, to make any ap- subject'to a°flne^ of praisement required under this act, or under any other act respecting fltty dollars, &c. imports and tonnage, and who shall, after due notice of such choice has been given, decline or neglect to assist at such appraisement, shall be subject to a fine of not more than fifty dollars, and to the costs of prosecution in any court of the United States having cognisance of the same. tor^'^su°p^e1fti'^\ii°a't ^Ec. 11. And he it further enacted, That whenever, in the opinion Imported goods of the collector, there shall be just grounds to suspect that goods, forem*^ duty'' have wares, Or merchandise, subject to an ad valorem duty, and imported low" the" true* value ^'^^^ ^^^ district, have been invoiced below the true value of such &c., he shall direct goods, wares, or merchandise, in their actual state of manufacture, at pra™ed. ° ^ ^^' the place from which they were imported, such collector shall direct the same to be appraised in the manner prescribed by the ninth sec- tion of this act ; and if the value at which the same shall be appraised shall exceed, by twenty-five per centum, the invoice prices thereof, then, in addition to the ten or twenty per centum, as the case may be, laid upon correct and regular invoices according to law, there shall be added fifty per cent, on the appraised value; on which aggregate amount the duties on such goods, wares, or merchandise, shall be estimated. The appraised to Qec. 12. And he it further enacted. That in all cases where the ap- he considered the •nip'i it -t,-^ true value where it praised Value 01 any goods, wares, or merchandise, appraised under vliSe'*i)y*''ies3°than this, or any other act concerning imports and tonnage, shall exceed, 25 per cent, &c. by less than twenty-five per centum, the invoice value thereof, such appraised value shall be considered the true value of such goods, wares, or merchandise, upon which the duty is to be estimated, with the ad- dition of such per centum as is by law required ; but in all cases where the appraised value shall be less than the invoice value, the duty shall be charged on the invoice value in the same manner as if no appraise- ment had been made. ad^°vaior^em''*°duty ^^^■. ^^- "^^.^ ^^ ^'^ further enacted, That any goods, wares, or mer- beionging to non- chandise. Subject to an ad valorem duty, and belonging to a person residents. ^j. persons, residing, and at the time of the importation thereof, being out of the United States, and which shall be imported in the United States, but, for want of the verification required by the eighth section of this act, not admitted to entry, shall be subject to the same appraise- ment, and to the same addition to the appraised value, as are pre- scribed by the eleventh section of this act, in the case of fraudulent invoices. fei?ur1ll°° "^ ^°" ^"=9- !*• ^"^ ^« *'^ further enacted. That one-half of the duty accruing on the additional fifty per centum, which may be imposed on any goods, wares, or merchandise, in virtue of the eleventh section of this act, shall be divided among the custom-house officers of the port in which such goods, wares, or merchandise, may be, in the manner 1799,* ch! 22"s^ L prescribcd by the act, entitled "An act to regulate the [collection of the] duties on imports and tonnage," passed on the second of March, one thousand seven hundred and ninety-nine. . wreck *to*Se''ap- ^^^- ^^- "^^^ ^^ ^* further enacted. That before any goods, wares, praised. or merchandise, which may be taken from any wreck, shall be ad- mitted to entry, the same shall be appraised in the manner pre- a ACT OF APR. 20, 1818. 67 scribed by the ninth section of this act; and the same proceedings shall also be had, where a reduction of duties shall be claimed, on the°voyag"^^^'^ °° account of damage which any goods, wares, or merchandise, imported into the United States, shall have sustained in the course of the vo:7age. Sec. 16. And he it further enacted. That the expenses of appraise- Expenses of ap- ments made under this act shall, in all cases, be borne by the owner or Borne by owners, owners of the goods, wares, or merchandise, appraised, except when ^^'^^^^' *<=• the appraisement ordered under the eleventh section shall not exceed the invoice value of such goods, wares, or merchandise, and where it shall be made on goods damaged by the voyage; and except, also. Exception. when the goods, wares, or merchandise, appraised, shall have been taken from a wreck. Sec. 17. And he it further enacted., That each of the appraisers ^ ^r^fel:"^^*'"" "' who may be appointed under the ninth section of this act, in the several ports therein named, excepting New York, shall receive, as a compensation for his services, one thousand five hundred dollars per annum, and the appraisers for the port of New York shall receive each two thousand dollars per annum; and the merchants who may act as appraisers under this act shall receive for their services, while employed on that duty, a compensation of five dollars per diem ; and the said sum of five dollars per diem, for each of the appraisers (whether official appraisers or selected merchants) shall be paid to the collector, by the owner or agent of the goods, wares, or merchan- dise, appraised by them, respectively, in all cases where such owner or agent may be liable to the expense of appraisement, before the delivery of such goods, wares, or merchandise, by the collector. The collectors to pay sums so received shall be forthwith paid by such collector to the Imo^unf to^ official appraisers, and the amount so paid to the official appraisers shall be of ^^a^y^ '" ''*''* in part satisfaction of their salary. Sec. 18. And he it further enacted., That for every verification ^^J^^" ''C^ ''^every made under this act, before a consul of the United States, such consul verification, shall be entitled to demand and receive, from the person making the same, a fee of two dollars. Sec. 19. And he it further enacted., That when any goods, wares, or The couector to merchandise, shall be admitted to entry upon invoice, the collector of no^'other'™'^be ^"3- the port in which the same are entered shall certify such invoice under '^"t«<^ •" evidence, his official, seal ; and no other evidence of the value of such goods, wares, or merchandise, shall be admitted on the part of the owner or owners thereof, in any court of the United States, except in corrobora- tion of such invoice. Sec. 20. And he it further enacted., That any person or persons, . Persons counter- who shall counterfeit any certificate or attestation made in pursuance &c. "^ '^^ '^^ ^^' of this act, or use such certificate or attestation, knowing the same to be counterfeit, shall, upon conviction thereof before any court of the United States having cognisance of the same, be adjudged guilty of felony, and be fined in a sum not exceeding ten thousand dollars, and imprisoned for a term not exceeding three years. Sec. 21. And he it further enacted.. That no discount shall be ^o discount on allowed on any goods, wares, or merchandise, subject to ad valorem duty has been actu- duty, admitted to entry, unless the importer shall expressly state, on ^"^ p^'^' oath or affirmation, that such discount has been actually and bona fide allowed to the owner or owners of such goods, wares, or merchandise, in the payment made for the same. Sec. 22. And he it further enacted.. That the collectors of the cus- g^^°® invok;^^® ni toms shall be required to cause at least one package out of every in- one ^out^of ^'eT^y voice, and one package at least out of every fifty packages, of every go*^s to'^blfwsam- invoice of goods, wares, or merchandise, imported into their respec- i'>«'J- tive districts, to be opened and examined, and if the same be found not to correspond with the invoice thereof, or to be falsely charged in such gg ACT OF APR. 20, 1818. invoice, a full inspection of all such goods, wares, or merchandise, as may be included in the same entry, shall be made ; and if any package is found to contain any article not described in the invoice, the whole package shall be forfeited, and in case such goods, wares, or mer- chandise, shall be subject to an ad valorem duty, the same proceedings shall be had, and the same penalties shall be incurred, as are provided Proviso. in the eleventh section of this act : Provided, That nothing herein con- tained shall save from forfeiture any package having in it any article not described in the invoice. A bona executed Sec. 23. And he it further enacted, That any bond to the United trade°\o^ wnTthe States, entered into for the payment of duties by a merchant belong- whoie Arm, if in its ing to a firm, in the name of such firm, shall equally bind the partner "*°'^' or partners in trade, of the person or persons by whom such bond shall have been executed. Twenty days _ai- Sec. 24. And he it further enacted, That in all cases of entry of thI^expo'"rti'ttoI merchandise for the benefit of drawback, the time of t\venty days bond. shall be allowed from the date of the clearance of the ship or vessel in which the same shall be laden, for giving the exportation bonds Proviso. for the same : Provided, That the exporter shall, in every other par- ticular, comply with the regulations and formalities heretofore estab- Drawback. lished for entries of exportation for the benefit of drawback. Penalties and for- Sec. 25. And he it further enacted. That all penalties and f orf eit- feitures. VlVcs incurred by force of this act, shall be sued for, recovered, dis- tributed, and accounted for, in the manner prescribed by the act, Act of March 2, entitled "An act to regulate the collection of duties on imports and 1799, cii. 22, vol. 1, tonnage," passed on the second day of March, one thousand seven And may be mit- hundred and ninety-nine, and may be mitigated or remitted, in the scribed by" tife ^act manner prescribed by the act, entitled, "An act to provide for miti- ch. ^i^To\\ s^^L. giiting or remitting the forfeitures, penalties and disabilities, accru- ing in certain cases therein mentioned," passed on the third day of March, one thousand seven hundred and ninety-seven. Sec. 26. And he it further enacted, That this act shall continue in force for the term of two years from and after the passing thereof. Approved, April 20, 1818. April 20, 1818. g. L., VOL. 3, Chap. XCVIII. — An Act to increase the duties on certain manu- factured articles imported into the United States. Be it enacted hy the Senate and House of Representatives of the Act of April 27, United states of America, in Congress assembled. That, from and pf"5^7,'«iis vol. ^^* after the thirtieth day of June, one thousand eight hundred and 1824* cS* 13^6 ^ lee eighteen, the duties now in force upon the articles hereinafter enum- p. 78, tiiis vol. erated and described, at their importation into the United States, for^e upon thrart" shall cease ; and that, in lieu thereof, there shall be thenceforth laid, cies described to levied, and Collected, upon the said articles, at their importation, the cease after the 30th \ , x- i. i j- f n • ji , ■'' , ' June, 1818. , Several and respective rates or duties loilowing, that is to say: on ^^D u t i e s in lieu, j^j.^;j(.ieg manufactured from copper, or of which copper is the material Articles from cop- of chief Value, twenty-five per centum ad valorem; on silver-plated ''^Silver-plated sad- saddlery, coach and harness furniture, twenty-five per centum ad ^' Cut glass, &c. valorem ; on cut glass, thirty per centum ad valorem : on tacks, brads, and sprigs, not exceeding sixteen ounces to the thousand, five cents on every thousand thereof; and on tacks, brads, and sjorigs, exceed- ing sixteen ounces to the thousand, the same duty as on nails ; brown Russia sheetings, not exceeding fifty-two archines in each piece, one dollar and sixty cents per piece ; white Russia sheetings, not exceed- ing fifty-two archines m each piece, two dollars and fifty cents per piece. Addition of 10 Sec. 2. And he it further enacted. That an addition of ten per cies"*are'^ imported centum, shall be made to the several rates of duties above specified In foreign vessels, jjjjd imposed, in respect to all such goods, wares, and merchandise, which, after the said thirtieth day of June, one thousand eight hun- ACT OF APR. 20, 1818. 69 dred and eighteen, shall be imported in ships or vessels not of the United States: Provided, That this additional duty shall not apply i8i6'^°ch. lox to goods, wares, and merchandise, imported in ships or vessels not see. 3.' See' p. 57', of the United States, entitled by treaty, or by any act or acts of 'ig/e, 'ch. 107, p. Congress, to be entered in the ports of the United States, on the pay- ^''•■^^^2 ^c°h' 207 ment of the same duties as are paid on goods, wares, or merchandise, 95, this vol! imported in ships or vessels of the United States. sec.^io, p^^'es, this Sec. 3. And he it further enacted, That there shall be allowed a ^"'£824 ch 4 p 77 drawback of the duties, by this act imposed, on goods, wares, and this vol. merchandise, imported into the United States, upon the exportation 8a^^^' '^^' ^^^' ^' thereof within the time, and in the manner, prescribed in the fourth gec^^ii'vof's s^l"' section of the act, entitled "An act to regulate the duties on imports p. 120,' this vol! and tonnage," passed on the twenty-seventh day of April, one thou- duues^u^the "goods sand eight hundred and sixteen. are exported^within Sec. 4. And ie it further enacted, That the existing laws shall scribed, &c. '' ^^^ extend to, and be in force for, the collection of the duties imposed ch!^i07. ^see p^sf', by this act, on goods, wares, and merchandise, imported into the *'"|jj™'^. „ United States: and for the recovery, collection, distribution, and in force'^&f *the remission, of all fines, penalties, and forfeitures ; and for the allow- duto* Tmpos°ed, &c.! ance of the drawbacks by this act authorized, as fully and effectually and for the auow- as if every regulation, restriction, penalty, forfeiture, provision, ^'^'^^ ° ^^'" clause, matter, and thing, in the existing laws contained, had been inserted in, and re-enacted by this act. And that all acts and parts -icts, &c., contrary of acts, which are contrary to this act, shall be, and the same are " '^ *'' repealed, hereby, repealed. Approved, April 20, 1818. S. L., Vol. 3, Chap. GUI. — An Act laying dvties on iron in pig, iron castings, Act of April 20, nails, etc. ^^^^- Be it enacted hy the Senate and House of Representatives of the jg||t °^ May 22, United States of America, in Congress asserribled. That from and 78, this v'oi. ' ^' after the thirtieth day of June, one thousand eight hundred and ties 'on Thfrrodes eighteen, the duties now by law levied, collected, and paid, on iron enumerated to cease in pigs, iron castings, nails, on iron in bars and bolts, excepting iron i"i8. ^°*'' ^^^^' manufactured by rolling; and on alum, imported into the United States, shall cease and determine ; and there shall be levied, collected, Duties in iieu, &c. and paid, in lieu thereof, the several and specific duties hereinafter mentioned, that is to say : on iron in pigs, fifty cents per hundred iron in pigs, iron weight ; on iron castings, seventy -five cents per hundred weight ; on spikes,' frfn in^bara nails, four cents per pound ; on spikes, three cents per pound ; on iron |°^ \\^' ^"'^'^"'^^ in bars and bolts, manufactured without rolling, seventy-five cents per hundred weight ; on anchors, two cents per pound ; and on alum, two dollars per hundred weight. Sec. 2. And he it further enacted, That an addition of ten per Addition of 10 centum shall be made to the several rates of duties above specified rites *^of' duties *'if and imposed upon the several goods, wares, and merchandise, afore- porttd*''^in^ ^ve^ssei's said, which, after the said thirtieth day of June, one thousand eight not of the united hundred and eighteen, shall be imported in ships or vessels not of the ^"^*®^- United States: Provided, That this additional duty shall not apply Proviso. to such goods, wares, and merchandise, imported in ships or vessels not of the United States, entitled by treaty, or by an act or acts of Congress, to be entered in the ports of the United States, on the pay- ment of the same duties as are paid on goods, wares, and merchan- dise, imported in ships or vessels of the United States. Sec. 3. And he it further enacted. That there shall be allowed a Drawback of the drawback of the duties by this act imposed on goods, wares, and mer- a?e'exported*w1tMn chandise imported into the United States, upon the exportation gcribed™^' *^'^" ^^^' thereof within the time, and in the manner, prescribed in the fourth Act of 18I6, ch. section of the act, entitled "An act to regulate the duties on imports ^°'^' "• ^'^' ""^ "'<"• 70 ACT OF xVPR. 20, 1818. and tonnage," passed on the twenty-seventh day of April, one thou- sand eight hundred and sixteen, in fOTce'for'the cof- ^^^- ^' ^^ ^"^ ^^ further enacted, That the existing laws shall lection of the duties extend to, and be in force for, the collection of the duties imposed impose , c. 1^^ ^j^jg ^^^ ^^ goods, wares, and merchandise, imported into the United States, and for the recovery, collection, distribution, and re- mission, of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, restriction, penalty, forfeiture, provision, clause, matter, and thing, in the existing laws contained, had been inserted in, and re-enacted by, this act. Approved, April 20, 1818. April 20, 1818. s. L., Vol. 3, Chap. CXXIX. — An act providing for the deposit of wines and distilled spirits in puMic warehouses, and for other purposes. 1819* ch* 82*'^*^*' ^' ^^ ^^ enacted hy the Senate and House of Representatives of the Any importer of United States of America, in Congress assembled, That it shall be s^'i°its may"e'ither lawful for any importer of wines or distilled spirits, which may be ■af"nIua*i'^*o^"gi?e imported into the United States at any time after the first day of bond In double the June next, at his option, to be determined at the time of making an surety" &c.' ^'"^°"* entry therefor, either to secure the duties thereon, on the same terms and stipulations as on other goods, wares, and merchandise, im- ported, or to give his bond, in double the amount of the duties there- upon, with condition for the payment of the said duties, in twelve calendar months from the date of such bond; which bond shall be accepted by such collector, without surety, upon the terms following, ou?^s°u r''e ""y ^'he ^^'^ ' ^^^ wines Or distilled spirits, for the duties whereof such bond wines or spirits shall be accepted, shall be deposited at the expense and risk of the must be deposited, importer, in such public or other storehouses as may be agreed upon between the importer and the surveyor, or officer of inspection of the revenue, for the port where the said wines or spirits shall be landed : and such wines or spirits shall be kept under the joint locks of the inspector and the importer; but no delivery shall be made of such wines or spirits without a permit in writing, under the hand of the collector and naval officer of the port. giveS ^for°'the° r*e^ ^^'^^ ^- -^"^ ^^ *^ further enacted. That no permit shall be given movai of the wines for the removal of the wines or spirits deposited under the provisions the duties^' are "first of the foregoing Section, unless the duties upon the wines or spirits, paid or secured, &c. for which it shall be required, be first paid or secured, in the manner following, viz : the importer, or his assignee, shall give bond, with one or more surety or sureties, to the satisfaction of the collector, in double the amount of the duties, upon the wines or spirits in each case to be delivered, with condition for the payment of the said duties, at the same credits, to be computed from the date of the permit, as would have been allowed on bonds for the same articles, if they had not been thfcredit shS^^ot deposited under the provisions of this act : Provided, That the time be extended beyond to be allowed for the payment of the duties upon any wines or twelve months. spirits SO delivered, or for any part of such duties, shall not be such as to extend the credit beyond the term of twelve calendar months, originally allowed, upon depositing such wines and spirits, not' p*aid ^wV t^h"n Sec. 3. And dc it further enacted, That if the duties on any wines twelve^ months, part or Spirits, deposited under the provisions of this act, shall not have spirits may be sold been paid, or secured to be paid, in the manner described in the fore- d'ift*i'e\^™&c.°' re- going section, within the term of twelve calendar months from the ■ tained, &c. time of their importation, it shall be the duty of the collector to cause so much of such wines or spirits, as may be necessary, to be sold at public auction, and, retaining the sum necessary for the payment of the duties which have not been secured or paid, together with the expenses of safe keeping and sale of such wines or spirits, shall re- ACT OF MAR. 3, 1819. 71 turn the overplus, if any, to the owner, or to his agent or lawful ^^ner.'^'eta '" *''* representative; and the amount of each bond, taken for the duties on Amount' ot the wines or spirits delivered, after being deposited, as directed by this {'ndoreed^'^o n '°t h I act, shall be endorsed immediately on the original bond given by the or's'^'ai' importer, specifying the articles delivered, and the date of the delivery. Sec. 4. And he it further enacted, That no drawback shall be ^ N"^ "^ oT'*lp^rit9° allowed of the duties paid on any wines or spirits, which shall be unless they have imported into the United States, after the first day of June next, "^^ deposited, &c. unless such wines or spirits shall have been deposited in public or other stores, under the provisions of this act, and there kept, from their landing to their shipment. Sec. 5. And he it further enacted, That, if any wines, or other embezz*ied,°ar f?aud^ spirits deposited under the provisions of this act, shall be embezzled, uientiy hid or re- or fraudulently hid or removed, from any store or place, wherein &c° ' * ** ' *°''*®'*** they shall have been deposited, they shall be forfeited, and the per- son or persons so embezzling, hiding, or removing, the same, or aiding or assisting therein, shall be liable to the same pains and penalties as if such wines or spirits had been fraudulently unshipped or landed without payment of duty. Sec. 6. And he it further enacted, That, from and after the first Bonds lor duties day of June next, the bonds for duties on articles imported by sea, the ?oreign"''p i a c*e°s™ produce of foreign places or islands, situated on the eastern shores of "'■^eu to be payable. America, north of the equator, or in its adjacent seas, bays, and gulfs, salt excepted, shall be payable, one-half in six and one-half in nine calendar months ; and the bonds for duties on goods, wares, and mer- chandise, (other than wine, salt, and teas,) imported from any other place than Europe and the West Indies, shall be payable, one-third in eight, one-third in ten, and one-third in eighteen calendar months. Approved, April 20, 1818. S. L., Vol. 3, Chap. LXXXIX. — An act in addition to and alteration of an act March 3, 1819. entitled "An act laying a duty on imported salt, granting a hounty on pickled fish exported, and allowances to certain vessels employed in the fisheries." " Be it enacted hy the Senate and House of Representatives of the United States of America, in Congress assemhted, That from and ^g^^* ^^ /g^'^g ^^• "Although penal statutes are to be construed strictly, yet all the provisions thereof must be taken together, and interpreted according to the import of the words, and not by the mere division into sections, so as to give effect to the objects and intent of the statute. All statutes relating to the same subject matter are to be interpreted together, and such a construction is to be given to them as vrill avoid the mischief and promote the objects and policy contemplated by the statutes. The schooner Harriet, Boynton and others, claimants, 1 Story's C. C. R. 251. The fifth and sixth sections of the act of July 29, 1813, and the act of March 3, 1819, relating to the bounty upon all vessels and boats employed In the bank and other cod fisheries as shall be employed at sea for the term of four months, include within their terms all vessels engaged in the cod fisheries, without limi- tation or specification as to the length of their fares, or the nature of their fisheries. IMd. A vessel is " at sea " within the intent of the acts of 1813 and 1819, when she is without the limits of any ports or harbours on the seacoast. Hid. Where a vessel was enrolled and licensed for the fisheries, and without an oath having been taken by all the owners to the ownership, as prescribed by the statutes of 1813 and 1819, and fraud and deceit were charged in procuring the bounty allowed by law to such vessels, it was held that it must be satisfac- torily proved on the part of the United States, that the omission by the owners, who did not take the oath, was through fraud and deceit, and not through mis- take, in order to render the vessel liable to forfeiture. Ibid. Where a certificate made by the agent of the owner, of the particular time of sailing and returning of the vessel engaged in the cod fisheries, was discovered to be incorrect and false, after the bounty was received, it was held, that if the incorrectness and falsity were by mistake, there was no forfeiture under the acts of 1813 and 1819 ; but if by fraud and deceit, there was. Hid. 72 ACT OF MAR. 3, 1819. after the passing of this act, there shall be paid, on the last day of December, annually, to the owner of every fishing boat or vessel, or aud^vesseis* quaH- ^^^ agent, by the collector of the district where such boat or vessel fled to carry on the may belong, that shall be qualified, agreeably to law, for carrying on e'mpfo'ye^d ^our the bank and other cod fisheries, and that shall actually have been be'aihj^wed— ^^' *" employed therein, at sea, for the term of four months at least, of the fishing season next preceding, which season is accounted to be from the last day of February to the last day of November in every year, for each and every ton of such boats or vessels, burden according to i824,*eh.'i52^''s.^L! ^^^ admeasurement as licensed or enrolled, if of more than five tons, If more than 5, and not exceeding thirty tons, three dollars and fifty cents ; if above 30 tons, &c. ^ °^ thirty tons, four dollars ; and if above thirty tons, and having had a ^if above 30 tons, pj^g-^ of not less than ten persons, and having been actually employed if above 30, with in the cod fishery, at sea, for the term of three and one half months, * PrOTiso : Allow- at the least, but less than four months, of the season aforesaid, three son^ not"^ to^exceTd dollars and fifty cents: Provided, That the allowance aforesaid, on $360. any one vessel, for one season, shall not exceed three hundred and sixty dollars. am^nd^,°*co*ntrary! . ^EC. 2. And U it further enacted, That such parts of the fifth and etc., repealed. ' sixth sections of the act hereby amended, as are contrary to the pro- visions of this act, be, and the same are hereby repealed. Approved, March 3, 1819. March 3, 1819. s. L., Vol. 3, CHAP. LXXXII. — An act to regulate the duties on certain xcines. Be it enacted iy the Senate and House of Representatives of the winra n^t°*enumer° United States of America, in Congress assembled, That from and 1816 '° when'"^*im* ^^^^^ ^^^ thirtieth day of June, one thousand eight hundred and nine- ported In bottles or teen, the duties now by law levied, collected, and paid, on wine not after' ¥dth*° June! enumerated in the "Act to regulate the duties on imports and ton- ^^Act of A rii 27' "^g^'" passed the twenty-seventh day of April, one thousand eight 1816, ch. ?07, p! hundred and sixteen, when imported in bottles or cases, of seventy 57, this vol. cents per gallon, and on wine not enumerated in said act, when im- iieur&c^*^ "^""^^ '° ported otherwise than in bottles or cases of twenty-five cents per gal- lon, shall cease and determine; and there shall be levied collected, and paid, in lieu thereof, the several and specific duties hereinafter mentioned ; that is to say : on wines not enumerated in the act afore- said, when imported in bottles or cases, thirty cents per gallon, and when imported otherwise than in bottles or cases, fifteen cents per gallon. per^'^^i"r tf the S^^. 2. And he it further enacted, That an addition of ten per rates specifled.^upon centum shall be made to the several rates of duties above specified, and seis""^ not"" of" ufe imposed upon the several goods, wares and merchandise, aforesaid. United states. which, after the said thirtieth day of June, one thousand eight hun- dred and nineteen, shall be imported in ships or vessels not of the Proviso. United States : Provided, That this additional duty shall not apply to such goods, wares, and merchandise, imported in ships or vessels not of the United States, entitled by treaty, or by any act or acts of Con- gress, to be entered in the ports of the United States, on the payment of the same duties as are paid on goods, wares, and merchandise, imported in ships or vessels of the United States. dutieri'm?osed 'on Sec. 3. And he it further enacted. That there shall be allowed a exportation, &c drawback of the duties by this act imposed on goods, wares, and mert 57, this vol.' ' ^' chandise, imported into the United States, upon the exportation thereof, within the time, and in the manner, prescribed in the fourth section of the act entitled "An act to regulate the duties on imports and tonnage," passed on the twenty-seventh day of April, one thou- sand eight hundred and sixteen. ACTS OF APE. 18, 1820; MAY 15, 1820. 73 Sec. 4. And he it further enacted, That the existing laws shall ex- for^e'fo'°fhe^coiiee° tend to, and be in force for, the collection of the duties, imposed by tion of the duties this act on goods, xrares, and merchandise, imported into the United '™p°^^<^ ^^ t'''^ ^<^t' States; and for the recovery, collection, distribution, and remission of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, restriction, penalty, forfeiture, provision, clause, matter, and thing, in the existing laws contained, had been inserted in, and re-enacted by, this act. Sec. 5. And be it further enacted, That wines and distilled spirits, transported "coas^t^ imported and deposited in the public stores, under the direction of the wise, surveyor, in the manner prescribed by the "Act providing for the deposit of wines and distilled spirits in public warehouses," passed the twentieth April, one thousand eight hundred and eighteen, may be Act of April 20, transported coastwise, from the public warehouses in one district, to 7o^tiiis*^v6i. ^^^' ^' those in another district, under such regulations as the Secretary of the Treasury may prescribe, without loss of debenture. Approved, March 3, 1819. S. L., Vol. 3, Chap. XLVI. — An act to continue in force the act passed on the April 18, 1820. twentieth day of April, one thousand eight hundred and eighteen, entitled "An act supplementary to an act, entitled 'An act to regulate the collection of duties on imports and tonnage,' passed the second day of March, one thousand seven hundred and ninety-nine," and for other purposes. Be it enacted hy the Senate and House of Representatives of the United States of America, in Congress assembled. That the act passed igis* continutf "^in on the twentieth day of April, in the year one thousand eight hun- force until 4tii dred and eighteen, entitled "An act supplementary to an act, entitled ^^'^ ' 'An act to regulate the collection of duties on imports and tonnage,' passed the second day of March, one thousand seven hundred and Act of March 2, ninety-nine," shall continue in force for two years from the twentieth s. l.', p. '627. ^° ' ' day of April, one thousand eight hundred and twenty, and, from that jg^|* ^^ ff'^^^ ^' time, until the end of the next session of Congress, thereafter, and no p- 63, this vol. ' longer. Sec. 2. And be it further enacted. That, in all cases of entry of mer- Twenty days from chandise for the benefit of drawback, the time of twenty days shall be for^compietfng^en^ allowed, from the date of the clearance of the ship or vessel in which oFdrawiiacif '^^^^^ the same shall be laden, for completing the entry, and taking the oath required by law: Provided, That the exporter shall, in every other Proviso, particular, comply with the regulations and formalities heretofore established for entries of exportation for the benefit of drawback. Approved, April 18, 1820. S. L., Vol. 3, Chap. CXXVI. — An act to impose a new tonnage duty on French May 15, 1820. ships and vessels. Se it enacted by the Senate and House of Representatives of the ^^ f ^ United States of America, in Congress assembled, That, in lieu of the 1815 eh. 77, p. se^ tonnage duty now paid on French ships or vessels, there shall be paid *'^Act°of March 3 a duty of eighteen dollars per ton, on all French ships or vessels 1821, ch. 46, p. 74', which shall be entered in the United States, any act to the contrary Act of May 6, notwithstanding : Provided, however. That nothing contained in this tusvot' ^^' ^' ^^' act, shall be so construed as to prevent the extension of the provisions Act of March 3, of the act, entitled "An act to repeal so much of the several acts this Vol.' ' ^' imposing duties on the tonnage of ships and vessels, and on goods, pe^'fon^on French wares, and merchandise, imported into the United States, as imposes ships or vessels, in a discriminating duty on tonnage between foreign vessels and vessels duty.°* present 74 ACT OF MAR. 3, 1821. of the United States, and between the goods imported into the United States in foreign vessels, and vessels of the United States," to French ships or vessels, and the goods imported therein, whenever the govern- ment of France shall accede to the provisions of the act above referred to. coiTected "according Sec. 2. And he it further enacted, That the tonnage duty laid, and to act of March 2, directed to be paid, hj this act, shall be collected and paid according s^L.' '^^' ' ^° • ■'' to the provisions of the act, entitled "An act to regulate the collection of duties on imports and tonnage," passed the second day of March, one thousand seven hundred and ninety-nine. _ This act In force Sec. 3. And ie it further enacted, That this act shall commence, rom u y , . ^^^ ^^ ^^ force, from and after the first day of July, one thousand eight hundred and twenty. Approved, May 15, 1820. March 3, 1821. S. L., Vol. 3, Chap. XLVI. — An act to release French ships and vessels, entering the ports of the United States prior to the thirtieth of September, one thou- sand eight hundred and twenty, from the operation of the act entitled "An act to impose a new tonnage-duty on French ships and vessels," and for other purposes. Act of May 15 1820, ch. 126. Be it enacted iy the Senate and House of Representatives of the ^'"'it^d States of America in Congress assembled, That the provisions The "provisions of of the act, entitled "An act to impose a new tonnage duty on French islo^'^not't^elteifd ships and vessels," passed May fifteenth, one thousand eight hundred to French vessels, and twenty, shall not extend to, or operate upon, any French ship or vessel that shall have entered into any port within the jurisdiction of the United States prior to the thirtieth day of September, one thou- sand eight hundred and twenty. th?¥relsu"*°to re- ^^^- ^- ^"^ ^^ *'* further enacted, That the Secretary of the Treas- fund the extra du- ury, after deducting a tonnage duty equal to that paid by every ties to vessels, &c. Frendi g^ip or vessel which entered the ports within the jurisdiction of the United States prior to the passage and operation of the act, entitled "An act to impose a new tonnage duty on French ships and vessels," passed May fifteenth, one thousand eight hundred and twenty, from the tonnage duty collected from French ships and ves- sels, by virtue of the above-recited act, between the first day of July, one thousand eight hundred and twenty, and the thirtieth day of September following, be, and he is hereby, authorized and directed to pay and refund the remainder of such tonnage duty, free from costs and charges, to any person or persons who shall have authority to receive the same. In case of a con- Sec. 3. And be it further enacted. That, in the event of the signa- tion*'°or "coinme'rcei ture of any treaty or convention concerning the navigation or com- sSlpe^d^^thl^ict" to "lerce between the dominions of the United States and France, the impose a new ton- President of the United States be, and is hereby, authorized, should Fr^elch vessefs, Ic. ^^ deem the same expedient, by proclamation to suspend, until the end of the next session of Congress, the operation of the aforesaid act, entitled "An act to impose a new tonnage duty on French ships and vessels, and for other purposes; " and, also, to suspend, as afore- said, all other duties on French vessels, or the goods imported in the same, which may exceed the duties on American vessels, and on simi- lar goods imported in the same. Approved, March 3, 1821. ACTS OF MAY 6, 1822; MAR. 1, 1823. 75 S. L., Vol. 3, Chap. LVI. — An act in addition to the act concerning navigation, May 6, 1822. and also to authorize the appointment of deputy collectors. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That, on satisfac- , ^^^ ti^'^^d'th°t tory evidence being given to the President of the United States that the°%orta^ of the the ports in the islands or colonies in the West Indies, under the fs\™a^ m'* «>ionies dominion of Great Britain, have been opened to the vessels of the have teeu opened, United States, the President shall be, and hereby is, authorized to the poSs^ oi**^ the issue his proclamation, declaring that the ports of the United States £°'*®'' states open, shall thereafter be open to the vessels of Great Britain employed in the trade and intercourse between the United States and such islands or colonies, subject to such reciprocal rules and restrictions as the President of the United States may, by such proclamation, make and publish, anything in the laws, entitled "An act concerning naviga- i8i8'ch^7o''voi^l' tion," or an act, entitled "An act supplementary to an act concerning s. l.' ' ' • i- J5 J. J.1 J. i. -ii r J- Act of May 15, navigation, to the contrary notwithstanding. 1820, ch. 122, vol! Sec. 2. And be it further enacted, That, in the event of the signa- ^- f^ Jj^^ ^^^^^ ^^ ^ ture of any treaty or convention concerning the navigation or com- signature of a merce between the United States and France, the President of the cerning the'nav^ga- United States be, and is hereby, authorized, should he deem the same "e°tweeu the'united expedient, by proclamation, to suspend, until the end of the next ses- states and France, sion of Congress, the operation of the act, entitled "An act to impose a &J.® P"'*^''^^"* "^y- new tonnage duty on French ships and vessels," and for other pur- poses; and also to suspend, as aforesaid, all other duties on French vessels, or the goods imported in the same, which may exceed the jg|jj* °^ ^^^^ ^^' duties on American vessels, and on similar goods imported in the same. 73, this vol., ahove! Sec. 3. And be it further enacted, That the aforesaid first and sec- First and second ond sections of this act shall continue in force to the end of the next iTforee,*'unui?&c.' session of Congress, and no longer. Sec. 4. And be it further enacted, That the third, fourth, and sev- The third, fourth, enth sections of the act passed the third day of March, one thousand ?i°ns orthe^ct^^of eight hundred and seventeen, entitled "An act to continue in force foQ^^^- If^'^'t^g an act further to provide for the collection of duties on imports and vol.! continuing in tonnage, passed the third day of March, one thousand eight hundred fevWed^^an^d'^'mtde and fifteen, and for other purposes," be, and the same are hereby, perpetual, revived and made perpetual. Approved, May 6, 1822. S. L., Voi>. 3, p. 75i.— Suspected goods to Ve appraised and fifty per cent March 1, 1823. added, etc. ~ Sec. 13. And be it further enacted, That, whenever, in the opinion ^^^\ *'^' «"^- of the collector, there shall be just grounds to suspect that goods, praised, and 50 p?r wares, or merchandise, subject to ad valorem duty, and imported into p^aLed" vaiue\o°^be his district have been invoiced below their true value, in the place or added, over and country from whence they were imported, or originally procured, as fjfem dut^y. ^ ^^' the case may be, as prescribed in the fifth section of this act, such col- lector shall direct the same to be appraised in the manner prescribed by this act ; and if the value at which the same shall be so appraised, shall exceed, by twenty-five per centum, the invoice prices thereof, then, in addition to the ten or twenty per centum, as the case may be, laid upon correct and regular invoices, according to law, there shall be added fifty per centum on the appraised value; on which aggreate {^aggregate'] amount the duties on such goods, wares, or merchandise, shall be estimated. Provided, That nothing herein contained shall be Proviso, construed to impose the said penalty of fifty per centum for a vari- ance between the bona fide invoice of goods, produced in the manner 76 ACT OP UAR. 3, 1823. specified in the proviso in the fifth section of this act, and the current value of the said merchandise, in the country where the same may have been originally manufactured or produced. Approved March 1, 1823. March 3, 1823. S. L., Vol. 3, Chap. XXV. — An act for carrying into effect the convention of navigation and commerce between the United States and France, concluded at Washington, on the twenty-fourth day of June, eighteen hundred and twenty- two. Be it enacted ty the Senate and House of Representatives of the i82o' "ii ^2^ ie' ^'^^^^^ States of America, in Congress assembled, That the act to im- spect'ing tonnage pose a new tonnage duty on French ships and vessels, approved on the vessels, "repeSed"'"' fifteenth day of May, one thousand eight hundred and twenty, be, and ^^See ' p. 73, this the Same is hereby, repealed. From and after Sec. 2. And te it further enacted, That, for the term of two years, Irench'^goods^^im: from and after the thirtieth day of September last, articles of the ported in French growth, produce, or manufacture, of France, imported into the United adMtiona? duty of btates, in French vessels, shall pay an additional duty of three dol- $3.75 per ton. ^axs and seventy-five cents per ton of merchandise, according to the tenor of the convention of navigation and commerce between the United States and France, concluded on the twenty-fourth day of June, one thousand eight hundred and twenty-two, over and above the duties collected upon the like articles, also of the growth, produce, or manufacture, of France, when imported in vessels of the United Proviso. States : Provided always, That no discriminating duty shall be levied upon the productions of the soil or industry of France, imported in French bottoms, into the ports of the United States, for transit or re-exportation. ^At the CTp^iraWon Qec. 3. ^nd he it further enacted, That, from and after the expira- duties''to*be^d?min- tion of two years from the said thirtieth day of September last, in th^^'whSie*°amount! case of the continuance in force of the said Convention, and so long and so from year as the Same shall Continue in force, the extra duties, specified in the ° ^^^' second section of this act, shall, from and after the said thirtieth day of September, one thousand eight hundred and twenty-four, be dimin- ished by one- fourth of their whole amount ; and, afterwards, by one- fourth of said amount, from year to year, so long as neither of the parties to the said convention shall have declared the intention of renouncing the same, in the manner therein provided, and until the whole of such discriminating and extra duty shall have been done away. ht°°nf ne ^ °&c^' ^^^' ^" ^'^^ ^^ ^^ further enacted. That, during the continuance in toT FrSch^'^vease^i's force of the Said convention, the duties of tonnage, light money, rents *per*tou^of tht pilotage, port charges, brockerage, [brokerage,] and all other duties, vessel's French upon foreign shipping, over and above those paid by vessels of the ^^^^^""^ ' United States, other than those specified in the second section of this act, shall not exceed, for French vessels, in the ports of the United States, ninety-four cents per ton of the vessel's French passport. Extra duties lev- Sec. 5. And he it further enacted. That the Secretary of the Treas- lastto^be^ refunded* ^ry be, and he is hereby, authorized to cause to be refunded, from any moneys in the treasury not otherwise appropriated, any extra duties, levied before the twenty-fourth day of June last, by virtue of the act of Congress of the fifteenth of May, one thousand eight hun- dred and twenty, imposing a new tonnage duty on French ships or vessels, f ^s^e'cond^'se'^arate ^-^^^ ^" '^'^'^ ^^ ^^ further enacted, That, if the second separate arti- articie of the con- cle of the Said Convention, concluded on the twenty-fourth of June du°ies°to*be levied last, should be ratified by both the contracting parties thereto, and o?'^aiu° of^m^orts *^® ratifications thereof should be exchanged, on or before the twenty- over^ "that of "ex- third day of June next, then, from and after the expiration of two P""^*^' months, subsequent to the said exchange of ratifications, and during ACT OF JAN. 7, 1824. 77 the continuance in force of the said exchange of ratifications, and during the continuance in force of the said separate article, the extra duties specified in the second section of this act shall be levied only upon the excess of value of the merchandise imported into the United States in any French vessel, over the value of the merchandise ex- ported from the United States in the same vessel, upon the same voy- age; so that, if the value of the articles exported shall equal or exceed that of the articles imported in the same vessel, (not including arti- cles imported for transit or re-exportation,) no such extra duties shall be levied: and if the articles exported are less in value than those imported, the extra duties shall be levied only upon the amount of difference of their value. Sec. 7. And ie it further enacted, That all acts, or parts of acts, of Acts incompati- Congress, incompatible veith the execution of each and every article vention ''repealed""' of the said convention, concluded on the twenty-fourth of June last, and of its ratified separate article, be, and the same are hereby, re- pealed. Approved, March 3, 1823. S. L., Vol. 4, Chap. IV. — An act concerning discriminating duties of tonnage January 7, 1824. a7id impost. Be it enacted hy the Senate and House of Representatives of the United States of America, in Congress assembled, That, from and . The several acts after the first day of January, one thousand eight hundred and iiatingduties'o"ton- twenty-four, during the continuance of this act, and under the limi- B|i|®to°be"^lus°^nd" tations hereinafter mentioned, so much of the several acts imposing ed as respects the duties on the tonnage of vessels in the ports of the United States, as Netheria'nds°'&c.*''* imposes a discriminating duty between foreign vessels and vessels of the United States, is hereby suspended, so far as respects vessels truly and wholly belonging to subjects or citizens of the Kingdom of the Netherlands; of Prussia; of the Imperial Hanseatic cities of Hamburg, Lubeck, and Bremen; of the Dukedom of Oldenburg; of the Kingdom of Norway; of the Kingdom of Sardinia, and of the Empire of Russia. Sec. 2. And be it further enacted. That so much of the several acts Discriminating imposing duties on goods, wares, and merchandise, imported into the forefgn°ves"eisVobe United States, as imposes a discriminating duty between goods im- gpects'^t^he ^r^d"^*" ported into the United States in foreign vessels, and in vessels of the &c., of the territo- United States, be, and the same is hereby, suspended, so far as the ^^y '"^ ^the^ men- same respects the produce or manufactures of the territories in tioned nations. Europe, of any of the above-mentioned nations, or such produce and manufactures as can only be, or most usually are, first shipped from a port or place in the said territories in Europe, of either of them, respectively, the same being imported in vessels truly and wholly belonging to the subjects or citizens of each of the said nations, re- spectively, the vessels of each nation importing its own produce and manufactures as aforesaid. Sec. 3. And be it further enacted. That the suspension of the dis- ^ This suspension . . ,• 1 ,■ J! i 1 • i • ii i T to continue so long criminating duties ot tonnage and impost, in the two preceding sec- as the vessels d tions of this act prescribed, shall continue, in behalf of each of the and Yhefr*^ cargoes above-mentioned nations, on condition that, and so long as, the vessels sj?au ^ be exempt of the United States, and truly wholly belonging to the citizens liating' dutie"'Tn thereof, and all goods and merchandise, of the produce or manu- *''^''" ^°''*^- facture of the United States, laden therein, and imported into any of the ports of the said nations in Europe, respectively, shall be ex- empted from all and every discriminating duty of impost or tonnage, direct or indirect, whatsoever, other or higher than is levied upon the vessels and merchandise therein imported, belonging to the subjects or citizens of each of the said nations, respectively. But if, in any 78 ACT OF MAY 22, 1824. of the territories in Europe, of either of the said nations, any such discriminating duty shall, at any time, be imposed or levied on vessels wholly belonging to citizens of the United States, or on the merchan- dise imported as aforesaid in them, then, and from that time, the said suspension herein prescribed shall cease, and determine, so far as respects the vessels, and merchandise imported into the United States in them, of such nations : and all the provisions of the acts imposing discriminating foreign tonnage and impost duties in the United States, shall revive and be in full force, with regard to the said nation. issue* a''*^rocfaml'' ^■^^' ^' ^'^^ ^^ ^^ further enacted, That, upon satisfactory evidence tion of reciprocal being given to the President of the United States, by the government den"^*o™'any for- o^ ^.ny foreign nation, that no discriminating duties of tonnage or im- e^gn °g%^j.°°^j^^°'j'?^- post are imposed or levied within the ports of the said nation, upon duties on 'vess'eis vessels whoUy belonging to citizens of the United States, or upon un'ited°s^tate°s* *''* merchandise, the produce or manufacture thereof, imported in the same, the President is hereby authorized to issue his proclamation, declaring that the foreign discriminating duties of tonnage and im- post within the United States, are, and shall be, suspended and dis- continued, so far as respects the vessels of the said nation, and the merchandise of its produce or manufacture, imported into the United States in the same : the said suspension to take effect from the time of such notification being given to the President of the United States, and to continue so long as the reciprocal exemption of vessels belong- ing to citizens of the United States, and merchandise as aforesaid, thereon laden, shall be continued, and no longer. Approved, January 7, 1824. May 22, 1824. S. L., VoL. 4, Chap. CXXXVI. — An act to amend the several acts imposing duties on imports. Be it enacted hy the Senate and House of Representatives of the go^ds'impo'lted^^ "" United States of America, in Congress assembled. That, from and after the thirtieth day of June, one thousand eight hundred and twenty- four, in lieu of the duties now imposed by law on the importa- tion of the articles hereinafter mentioned, there shall be levied, col- lected, and paid, the following duties, that is to say : saii-duck. First. On sail-duck, osnaburgs, burlaps, and ticklenbergs, a duty of fifteen per centum ad valorem. On all manufactures of wool, or of which wool shall be a compo- nent part, except worsted stuff goods and blankets, which shall pay twenty-five per centum ad valorem, a duty of thirty per centum ad valorem, until the thirtieth day of June, one thousand eight hundred and twenty-five, and after that time, a duty of thirty-three and a third per centum ad valorem : Provided, That, on all manufactures of wool, except flannels and baizes, the actual value of which at the place whence imported, shall not exceed thirty-three and a third cents per square yard, shall be charged with a duty of twenty-five per centum ad valorem. Cotton, &c. Second. On all manufactures, not herein specified, of cotton, flax, or hemp, or of which either of these materials shall be a component part, and on all manufactures of silk, or of which silk shall be a com- ponent material, coming from beyond the Cape of Good Hope, a duty of twenty-five per centum ad valorem ; on all other manufactures of silk, or of which silk shall be a component material, twenty per Proviso. centum ad valorem : Provided, That all cotton cloths whatsoever, or cloths of which cotton shall be a component material, excepting nan- keens imported directly from China, the original cost of which, at the ACT OF MAY 22, 1824. 79 place whence imported, with the addition of twenty per centum, if imported from the Cape of Good Hope, or any place beyond it ; and of ten per centum, if imported, from any other place, shall be less than thirty cents per square yard, shall, with such addition, be taken and deemed to have cost thirty cents per square yard, and shall be charged with duty accordingly. And that all unbleached and un- coloured cotton twist, yarn, or thread, the original cost of which shall be less than sixty cents per pound, shall be deemed and taken to have cost sixty cents per pound, and shall be charged with duty accordingly. And all bleached or coloured cotton yarn, twist, or thread, the original cost of which shall be less than seventy-five cents per pound, shall be deemed and taken to have cost seventy-five cents per pound, and shall be charged with duty accordingly: Provided, also, That the provisions of this act shall not apply to, or be enforced Proviso, against, importations of goods from ports or places eastward of the Cape of Good Hope, or beyond Cape Horn, before the first of Jan- uary next ensuing. Third." On wool unmanufactured, a duty of twenty per centum ad wooi unmanufac- valorem, until the first day of June, one thousand eight hundred and twenty-five ; afterwards, a duty of twenty-five per centum ad valorem, until the first June, one thousand eight hundred and twenty-six; afterwards, a duty of thirty per centum ad valorem: Provided, That Proviso. all wool, the actual value of which, at the place whence imported, shall not exceed ten cents per pound, shall be charged with a duty of fifteen per centum ad valorem, and no more. Fourth. On all leghorn hats or bonnets, and all hats or bonnets of Leghorn hats. straw, chip, or grass, and on all flats, braids, or plats, for making of hats or bonnets, a duty of fifty per centum ad valorem: Provided, Proviso. That all leghorn hats and bonnets, and all hats or bonnets of straw, chip, or grass, which, at the place whence imported, with the addition of ten per centum, shall have cost less than one dollar each, shall, with such addition, be taken and deemed to have cost one dollar each, and shall be charged with duty accordingly.* Fifth. On japanned wares of all kinds, on plated wares of all Japanned wares, kinds, and on all manufactures, not otherwise specified, made of brass, iron, steel, pewter, lead, or tin, or of which either of these metals is a component material, a duty of twenty-five per centum ad valorem. On bolting cloths, fifteen per centum ad valorem ; Bolting eioths. On hair cloth and hair seating, thirty per centum ad valorem ; Hair cioth, &c. On marble, and all manufactures of marble, thirty per centum ad Marbie, &c. valorem ; On all paper hangings, forty per centum ad valorem ; Paper hangings. On coach laces, of cotton or other material, thirty-five per centum coach lacea. ad valorem; on all other laces, twelve and a half per centum ad valorem ; On lead, in pigs, bars, or sheets, two cents per pound ; Lead. On leaden shot, three and one half cents per pound ; Leaden shot. On red or white lead, dry, or ground in oil, four cents per pound ; ^^^^^ o"" wi^'te On Brussels, Turkey, and Wilton carpets and carpeting, fifty cents ^Brussels, &c., car- per square yard ; On all Venetian and ingrain carpets or carpeting, twenty-five ca^lts^"*"' *'^' cents per square yard ; "Under the tariff act of 22(1 May, 1824, ch. 136, bombazines being goods in which wool is a component material, are liable to a duty of thirty per cent. The United States v. Edward Clarke and others, 5 Mason's C. C. R., 30. * Hats made of palmetta leaf are not hats made of straw, chip, or grass, within the act of May 22, 1824, ch. 136, and therefore pay only a duty of fifteen per centum ad valorem. The United States v. F. H. Goodwin, 4 Mason's C. C. E., 128. 80 ACT OP MAY 22, 1824. All other kinds of carpeting. Oil cloth carpet- ing, &c. All other carpets. Hemp. Tarred cahles. Untarred cordage. Cotton bagging. Iron. Round Iron. Iron spikes. Iron nails. Tacks, &c. Iron or steel wire. Square wire. Anvils, &c. Iron cables, &c. Mill cranks, &c. Mill saws. Blacksmiths' ham- mers, &e. Muskets. Rifles. All other fire arms, &c. &c. Cutting knives. Screws of iron. Vessels of cast iron. All other cast- ings of iron. All vessels of copper. Quills. Slates, &c. Black lead pen- cils. . Tallow candles. Sperm candles. On all other kinds of carpets and carpeting, of wool, flax, hemp, or cotton, or parts of either, twenty cents per square yard ; On oil cloth carpeting, and on oil cloths, of every description, a duty of thirty per centum ad valorem ; On all other carpets and carpeting, mats, and floor cloths, made of tow, flags, or any other material, a duty of thirty per centum ad valorem ; On hemp, at the rate of thirty-five dollars per ton ; On tarred cables and cordage, four cents per pound ; On untarred cordage, yarns, twine, pack thread, and seines, five cents per pound; On cotton bagging, three cents and three-fourths of a cent per square yard; On iron, in bars or bolts, not manufactured, in whole or in part, by rolling, ninety cents per hundred and twelve pounds ; On round iron, or braziers' rods, of three-sixteenths to eight-six- teenths of an inch diameter, inclusive; and on iron, in nail or spike rods, slit ; and on iron, in sheets, and hoop iron ; and on iron, slit or rolled, for band-iron, scroll iron, or casement-rods, three cents per pound ; On iron spikes, four cents per pound ; On iron nails, cut or wrought, five cents per pound ; On tacks, brads, and sprigs, not exceeding sixteen ounces to the thousand, five cents per thousand; exceeding sixteen ounces to the thousand, five cents per pound; On iron or steel wire, not exceeding number eighteen, five cents per pound ; over number eighteen, nine cents per pound ; On square wire, used in the manufacture of stretchers for um- brellas, twelve per centum ad valorem ; On anvils and anchors, two cents per pound ; On iron cables or chains, or parts thereof, three cents per pound; and no drawback shall be allowed on the exportation of iron cables, or parts thereof; On mill cranks and mill irons, of wrought iron, four cents per pound ; On mill saws, one dollar each ; On blacksmiths' hammers and sledges, two and a half cents per pound ; On muskets, one dollar and fifty cents per stand ; On rifles, two dollars and fifty cents each ; On all other fire arms, and on side arms, thirty per centum ad valorem ; On cutting knives, scythes, sickles, and reaping hooks, spades and shovels, of iron or steel, thirty per centum ad valorem; On screws of iron, weighing twenty-five pounds, or upwards, thirty per centum ad valorem ; On screws of iron, for wood, called wood-screws, thirty per centum ad valorem ; On vessels of cast iron not otherwise specified, one and a half cents per pound ; On all other castings of iron, not specified, one cent per pound ; On all vessels of copper, thirty-five per centum ad valorem ; On quills, prepared or manufactured, twenty-five per centum ad valorem ; On slates and tiles, for building, twenty-five per centum ad valorem ; On black lead pencils, forty per centum ad valorem ; On tallow candles, five cents per pound ; On spermaceti candles, eight cents per pound ; ACT OF MAY 22, 1824. 81 On soap, four cents per pound ; On lard, three cents per pound ; On wheat, twenty-five cents per bushel.; On oats, ten cents per bushel ; On wheat flour, fifty cents per hundred weight ; On potatoes, ten cents per bushel ; On coal, six cents per heaped bushel ; On corks, twelve cents per pound ; On prunelle, and other shoes or slippers of stuff or nankeen, twenty- five cents per pair ; On laced boots or bootees, one dollar and fifty cents per pair ; On linseed, rape-seed, and hemp-seed oil, twenty-five cents per gallon ; On castor oil, forty cents per gallon ; On ale, beer, and porter, imported in bottles, twenty cents per gal- lon; imported otherwise than in bottles, fifteen cents per gallon; On beef and pork, two cents per pound ; On hams, and other bacon, three cents per pound ; On butter, five cents per pound ; On vinegar, eight cents per gallon ; On alum, two dollars and fifty cents per hundred weight ; On refined saltpetre, three cents per pound ; On blue or Eoman vitriol, four cents per pound ; On oil of vitriol, three cents per pound ; On Glauber salts, two cents per pound ; On Epsom salts, four cents per pound ; On camphor, crude, eight cents per pound ; On camphor, refined, twelve cents per pound ; On copperas, two dollars per hundred weight ; On Cayenne pepper, fifteen cents per pound ; On ginger, two cents per pound ; On chocolate, four cents per pound ; On currants and figs, three cents per pound ; On plums, prunes. Muscatel raisins, and raisins in jars and boxes, four cents per pound ; On all other raisins, three cents per pound ; On window glass, not above eight inches by ten inches in size, three dollars per hundred square feet ; not above ten inches by twelve inches in size, three dollars and fifty cents per hundred square feet ; and if above ten inches by twelve inches in size, four dollars per hundred square feet: Provided^ That all window glass imported in plates, uncut, shall be chargeable with the highest rate of duties hereby imposed. On black glass bottles, not exceeding the capacity of one quart, two dollars per groce ; on bottles exceeding one quart, and not more than two quarts, two dollars and fifty cents per groce; over two quarts, and not exceeding one gallon, three dollars per groce ; On demijohns, twenty- five cents each; On apothecaries' vials, of the capacity of four ounces, and less, one dollar per groce; on the same, above four ounces, and not exceeding eight ounces, one dollar and twenty-five cents per groce ; On all wares of cut glass, not specified, three cents per pound, and in addition thereto, an ad valorem duty of thirty per centum ; On all other articles of glass, two cents per pound, and, in addition thereto, an ad valorem duty of twenty per centum ; On ail books, which the importer shall make it satisfactorily appear to the collector of the port at which the same shall be entered, were printed previous to the year one thousand seven hundred and seventy- five ; and, also, on all books printed in other languages than English, four cents per volume, except books printed in Latin or Greek ; on all 13911— H. Doc. 671, 61-2 6 Soap. Lard. . Wheat. Oats. Wheat flour. Potatoes. Coal. Corks. Prunelle other shoes. and Lace boots, &c. Linseed, etc., oil. Castor oil, &c. Ale, &c. Beef, &c. Hams, &c. Butter. Vinegar. Alum. Eef I ned salt- peter. Blue vitriol. Oil of vitriol. Glauber salts. Epsom salts. Camphor. Refined camphor. Copperas. Cayenne pepper. Ginger. Chocolate. Currants, &c. Plums, &c. All other raisins. Window glass. Proviso. Black ties. glass bot- Demijohns. A p o t h e c aries' vials. All wares of glass. All other articles of glass. Books. 82 ACT OF MAY 22, 1824. books printed in Latin or Greek, when bound, fifteen cents per pound ; when not bound, thirteen cents per pound ; Books, when On all Other books, when bound, thirty cents per pound ; when in '»°"°^- sheets or boards, twenty -six cents per pound ; Folio and quarto On folio and quarto post paper, of all kinds, twenty cents per post paper. pound ; Foolscap, &c., pa- On foolscap and all drawing and- writing paper, seventeen cents ^^'' per pound ; Printing, &c., pa- On printing, copperplate, and stainers' paper, ten cents per pound ; ^^sheathing paper. On sheathing paper, binders, and box boards, and wrapping paper, *•=■ of all kinds, three cents per pound ; All other paper. On all other paper, fifteen cents per pound ; i2i cents on all A duty of twelve and a half per centum ad valorem on all articles tpedfiwi.""* ''^'■®'° not herein specified, and now paying a duty of seven and a half per centum ad valorem; with the exception of patent adhesive felt, for covering ships' bottoms, which shall be admitted free of duty until June thirtieth, one thousand eight hundred and twenty-six. An addition of Sec. 2. And be it further enacted, That an addition of ten per be^made to'the°seT° centum shall be made to the several rates of duties hereby imposed herein^'impos^"*'^^ upon the Several articles aforesaid, which, after the said respective times for the commencement of the duties hereby imposed, shall be Proviso. imported in ships or vessels, not of the United States; Provided, That this addition shall not be applied to articles imported in ships or vessels, not of the United States, entitled by treaty, or by any act of Congress, to be admitted on payment of the same duties that are paid on like articles imported in ships or vessels of the United States, th^ dutier'im''os^ ^^^- ^' "^^^ ^^ ^^ further enated, That there shall be allowed a hy* twa *act to be drawback of the duties by this act imposed upon the exportation of *' Ap^' 27, 1816, ^ny articles that shall have paid the same, within the time, and in the eh. 107. See p. 57^ manner, and subject to the provisions and restrictions, prescribed in the fourth section of the act, entitled "An act to regulate the duties on imports and tonnage," passed the twenty-seventh day of April, one thousand eight hundred and sixteen. Drawback ai- ^^^- ^- ^'^'^ ^^ ^^ further enacted, That the drawback allowed by lowed on colored, law On plain silk cloths, shall be allowed, although the said cloths, ftc, silk cloths, . jjg-fQj.g ^jjg exportation thereof, shall have been coloured, printed, stained, dyed, stamped, or painted, in the United States. But, when- ever any such cloths, so imported, shall be intended to be so coloured, printed, stained, dyed, stamped, or painted, and afterwards to be exported from the United States, with privilege of drawback, each package thereof, shall, before the same shall be delivered from the public stores, be opened and examined by an inspector of the customs, and the contents thereof measured or weighed, and the quality thereof ascertained, and a sample of each piece thereof reserved at the custom- house ; and a particular account or registry of such examination, de- scribing the number of pieces in each package, their weight or meas- ure, and the samples thereof reserved, shall be entered m the books of the custom-house ; and, after such examination, said goods shall be re-packed in the original package, and the said original package shall be marked with a custom-house mark. And whenever any such goods, being thus coloured, printed, stained, dyed, stamped, or painted, shall be entered at the custom-house for exportation and drawback, the same shall be so entered in the original package, marked as afore- said, and not otherwise, unless the person, so entering the same, shall give satisfactory evidence to the collector or naval officer, or one of them, that such original package has been lost or destroyed by acci- dent ; and no such application for drawback shall be made, except on the contents of entire packages ; and upon application for such entry and drawback, the contents of the packages so offered, shall be examined by an inspector of the customs, and measured or weighed, ACTS OF FEB. 11, 1825 ; APR. 20, 1826. 83 and compared with the original entry, registry, and samples ; and if, upon such comparison and full examination, the collector shall be satisfied that the contents of each package are the same identical goods imported and registered as aforesaid, and not changed or altered, except by being coloured, printed, stained, dyed, stamped, or painted, as aforesaid, then the person, so entering such goods, shall be admitted to the oath prescribed by law, to be used in cases of appli- cation for exportation of goods for the benefit of drawback, and shall, thereupon, be entitled to drawback, as in other cases ; Provided, That I'roviso. the exporter shall, in every other particular, comply with the regula- tions and formalities heretofore established for entries of goods for exportation, with the benefit of drawback. And if any person shall present, for exportation and drawback, any coloured, printed, stained, dyed, stamped, or painted, silk cloths, knowing the same not to be entitled to drawback, according to the provisions of this act, or shall wilfully misrepresent or conceal the contents or quality of any pack- age as aforesaid, the said goods, so presented or entered for draw- back, shall t>e forfeited, and may be seized by the collector, and pro- ceeded with, and the forfeiture distributed, as in other cases. Sec. 5. And he it further enacted. That the existing laws shall to "be^iif 'I or°^ '^"^ extend to, and be in force for, the collection of the duties imposed by this act, for the prosecution and punishment of all offences, and for the recovery, collection, distribution, and remission, of all fines, pen- alties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, clause, matter, and thing, to that effect, in the existing laws contained, had been inserted in, and re-enacted by, this act. Sec. 6. And he it further enacted, That the provisions of the second, thJ''le«>nd'^s'ec«on section of the act of Congress, entitled "An act to regulate the duties of the act of April on imports and tonnage," approved April twenty-seventh, one thou- fltenled' to" the sand eight hundred and sixteen, shall extend and enure to the benefit ^g°^^,J, "^e^uni^S of schools and colleges within the United States, or the territories states, see p. 57, thereof, in the same manner, and under the like limitations and re- ""'^ ^°'' ^°^ ^'^'• strictions, as is provided in said act, with respect to seminaries of learning. Approved, May 22, 1824. S. L., Vol. 4, Chap. X. — An act to remit the duties on books, maps, and charts February 11, 1825. imported for the use of the Library of Congress. Be it enacted hy the Senate and House of Representatives of the United States of America, in Congress assem hied, That the Secretary ^^ 1°''^! "p?" of the Treasury be, and he hereby is, directed to remit all duties upon use of the obrarl such books, maps, and charts, as have been during the present year, remfttef.'^*^^^ *^° ** or hereafter may be, imported into the United States, by the author- ity of the joint library committee of Congress, for the use of the library of Congress. Approved, February 11, 1825. S. L., Vol. 4, Chap. XXVI. — An act to equalize the duties on vessels of the April 20, 1826. Republic of Columbia [Colombia] and their cargoes. '■ - Be it enacted hy the Senate and House of Representatives of the United States of America, in Congress assemhled. That no other or vesse's™ of'^'cofom" higher rate of duties shall be imposed or collected on vessels of the wa, &c., to be the Republic of Columbia [Colombia,] and their cargoes, consisting of |b"* o^n lesseis^^of articles of the growth, produce, or manufacture of said republic, than |^® united states, are, or may be, payable on vessels of the United States with cargoes composed as aforesaid. 84 ACTS OF MAY 9, 1828; MAY 19, 1828. Treasur^ to return ^^^^ ^^ ^'^^ ^? ^* further euacUd, That the Secretary of the Treas- aii duties assessed ury be, and he is hereby, authorized to return all duties which have on'^Tes^eis^^of^^co- been assessed since the twenty-ninth January, eighteen hundred and lomtia and their twenty-six, on vessels of the Republic of Columbia [Colombia,] and growtif,' &c"°f saw their cargoes composed of articles of the growth, produce or manu- RepuWic. facture of the said republic, beyond the amount which would have been payable on vessels of the United States and cargoes, composed as aforesaid, imported therein; and that the same allowances of draw- back on exportations, in vessels of the Republic of Columbia, [Colom- bia,] be made as on the like exportations, in vessels of the United States. tin™^in^force dur- ^^^" ^- ^'^^ ^^ ^'^ further enacted, That this act shall continue and ing the time that be in forcc during the time that the equality for which it provides which*''it*'proyides shall, in all respects, be reciprocated in the ports of the Republic of the '^orte™o?coiom° Columbia [Colombia ;] and if, at any time hereafter, the said equality bia, Tc. ° ° shall not be reciprocated in the ports of the said republic, the Presi- dent may, and he is hereby authorized to, issue his proclamation, de- claring that fact, whereupon this act shall cease and determine. Approved, April 20, 1826. May 9, 1828. S. L., Vol. 4, Chap. XLIX. — An act regulating commercial intercourse with the islands of Martinique and Guadaloupe. Be it enacted hy the Senate and House of Representatives of the co^mfnlVrertly ^'^^^^^ States of America, in Congress assembled, That all French from the Islands of vessels coming directly from the islands of Martinique and Guada- Guadaioupe,"a n^d loupe, and laden with articles, the growth or manufacture of either laden with 'articles^ of Said islands, and which are permitted to be exported therefrom in eit\e?°of said' is- American vessels, may be admitted into the ports of the United the'^%orts'*o^f^ 'the States on payment of no higher duties on tonnage, or on their cargoes, United states on as aforesaid, than are imposed on American vessels, and on like car- eer a n con ons. ^^^^ imported in American vessels : Provided, That if the President Proviso. of the TJnited States shall, at any time, receive satisfactory informa- tion that the privileges allowed to American vessels and their cargoes at said islands, by the French ordinance of February fifth, one thou- sand eight hundred and twenty-six, have been revoked or annulled, he is hereby authorized, by proclamation, to suspend the operation of this act, and withhold all privileges allowed under it. Approved, May 9, 1828. May 19, 1828. S. L., Vol. 4, Chap. LX. — An act to reduce the duty on Greek, and Latin books printed previous to the year one thousand seven hundred and seventy-five. Duty on Greek Be it enacted hy the Senate and House of Representatives of the printed'Vreviourto United States of America, in Congress assembled. That the act, posed°°in'°c'ertafn ^"*^^^^*^ "'^'^ ^^^ *° amend the several acts imposing duties on cases. imports," passed twenty-second of May, one thousand eight hundred 1824,* ch* izqJ lee ^^d twenty-f our, shall not be construed to impose upon books printed p. 78' of this vol. in Greek and Latin, which the importer shall make it satisfactorily appear to the collector of the port at which the same shall be entered, were printed previous to the year one thousand seven hundred and seventy-five, a higher duty than four cents per volume. Approved, May 19, 1828. ACT OP MAY 19, 1828. 85 S. L., Vol. 4, Chap. LV. — An act in alteration of the several acts imposing May 19, 1828. duties on imports."' [Repealed.] Be it enacted hy the Senate and House of Representatiues of the United States of America, in Congress assembled, That from and ig2i^^the e^?f'ii b' after the first day of September, one thousand eight hundred and levied the following twenty-eight, in lieu of the duties now imposed by law, on the impor- d^t'es : tation of the articles hereinafter mentioned, there shall be levied, collected, and paid, the following duties ; that is to say : First. On iron in bars or bolts, not manufactured, in whole or in on iron, in bars , , IT , ' T ' or bolts, not manu- part, by rolling, one cent per pound. factured. Second. On bar and bolt iron, made wholly, or in part, by rolling, On bar and bolt thirty-seven dollars per ton : Provided, That all iron in slabs, blooms, or^ln part^ by roii^ loops, or other form, less finished than iron in bars or bolts, except '"Proviso, pigs or cast iron, shall be rated as rolled iron in bars or bolts, and pay a duty accordingly. Third. On iron in pigs, sixty-two and one half cents per one hun- o° ""^ ^ p'ss. dred and twelve pounds. Fourth. On iron or steel wire, not exceeding number fourteen, six ^°^ '"■"•' •"■ ^^^^ cents per pound, and over number fourteen, ten cents per pound. Fifth. On round iron, or brazier's rods, of three sixteenths to eight „,.*l^„,w°**„„iE°°' ', „ . -. \. .,.' , . . .,^ or braziers rods. Sixteenths of an inch diameter, inclusive ; and on iron m nail or spike rods, slit or rolled ; and on iron in sheets, and hoop iron and on iron slit or rolled for band iron, scroll iron, or casement rods, three and one half cents per pound. Sixth. On axes, adzes, drawing knives, cutting knives, sickels, or On axes, adzes, reaping hooks, scythes, spades, shovels, squares, of iron or steel, bridle '^' bits of all descriptions, steelyards and scale beams, socket chisels, vices, and screws of iron for wood, called wood screws, ten per cent, ad valorem, in addition to the present rates of duty. Seventh. On steel, one dollar and fifty cents per one hundred and On steel, twelve pounds. Eighth. On lead, in pigs, bars, or sheets, three cents per pound ; on on lead, in pigs leaden shot, four cents per pound ; on red or white lead, dry or "^ ^ ground in oil, five cents per pound ; on litharge, orange mineral, lead manufactured into pipes, and sugar of lead, five cents per pound. Sec. 2. And be it further enacted. That, from and after the thir- ^„|^*^f, ^^^ ^o, tieth day of June, one thousand eight hundred and twenty-eight, lected, &c!,* the foi- there shall be levied, collected, and paid, on the importation of the '°wing duties: articles hereinafter mentioned, the following duties, in lieu of those now imposed by law. First. On wool unmanufactured, four cents per pound; and also, On wool unman- in addition thereto, forty per cent, ad valorem, until the thirtieth "'^'^'°'^«'^- day of June, one thousand eight hundred and twenty -nine; from which time an additional ad valorem duty of five per cent, shall be imposed, annually until the whole of said ad valorem duty shall amount to fifty per cent. And all wool imported on the skin, sl^all '^°°^ imported, be estimated as to weight and value, and shall pay the same rate of duty as other imported wool. Second. On manufactures of wool, or of which wool shall be a ou manufactures component part, (except carpetings, blankets, worsted stuff goods, woor'shaif* be''''^a bombazines, hosiery, mits, gloves, caps, and bindings,) the actual ™^jP°°^entjPart' |^; value of which, at the place whence imported, shall not exceed fifty cents the square yard, shall be deemed to have cost fifty cents the "An act to alter and amend the several acts imposing duties on Imports, July 14, 1832, cli. 227. See p. 95, this vol. for act. An act to modify the act of the fourteenth of July, 1832, and other acts imposing duties on imports March 2, 1833, ch. 55. See p. 108, this vol. for act. An act to provide revenue from Imports, and to change and modify the laws imposing duties on imports, and for other purposes, August 30, 1842, ch. 270. See p. 120, this vol. for act. 86 ACT OF MAY 19, 1828. Proviso : On all manufactures o t wool, except, &c. On all manufac- tures of wool, or of wblch wool shall be a component part, except as aforesaid, to exceed 50 cents the square yard. On all manufac- tures of wool, or of which wool shall be a component part, except as aforesaid, not to exceed f2.50 the square yard, shall be deemed, &c. Fifth. Sixth. Seventh. BIghth. After June 30, 1828, there shall be collected, &c., on the Importation of the following arti- cles, certain duties. O n unmanufac- tured hemp. square yard and be charged thereon with a duty of forty per centum ad valorem, until the thirtieth day of June, eighteen hundred and twenty-nine, ^nd from that time a duty of forty-five per centum ad valorem : Provided, That on all manufactures of wool, except flannels and baizes, the actual value of which, at the place whence imported, shall not exceed thirty-three and one third cents per square yard, shall pay fourteen cents per square yard. Third. On all manufactures of wool, or of which wool shall be a component part, except as aforesaid, the actual value of which, at the place whence imported, shall exceed fifty cents the square yard, and shall not exceed one dollar the square yard, shall be deemed to have cost one dollar the square yard, and be charged thereon with a duty of forty per centum ad valorem, until the thirtieth day of June, eighteen hundred and twenty-nine, and from that time a duty of forty-five per centum ad valorem. Fourth. On all manufactures of wool, or of which wool shall be a component part, except as aforesaid, the actual value of which, at the place whence imported, shall exceed one dollar the square yard, and shall not exceed two dollars and fifty cents the square yard, shall be deemed to have cost two dollars and fifty cents the square yard, and be charged with a duty thereon of forty per centum ad valorem, until the thirtieth day of June, eighteen hundred and twenty-nine, and from that time a duty of forty-five per centum ad valorem. Fifth. All manufactures of wool, or of which wool shall be a component part, except as aforesaid, the actual value of which, at the place whence imported, shall exceed two dollars and fifty cents the square yard, and shall not exceed four dollars the square yard, shall be deemed to have cost, at the place whence imported, four dollars the square yard, and a duty of forty per cent, ad valorem, shall be levied, collected, and paid, on such valuation, until the thirtieth day of June, one thousand eight hundred and twenty-nine, and from that time a duty of forty -five per centum ad valorem. Sixth. On all manufactures of wool, or of which wool shall be a component part, except as aforesaid, the actual value of which, at the place whence imported, shall exceed four dollars the square yard, there shall be levied, collected, and paid, a duty of forty-five per cent, ad valorem, until the thirtieth day of June, one thousand eight hun- dred and twenty-nine, and from that time a duty of fifty per centum ad valorem. Seventh. On woolen blankets, hosiery, mits, gloves, and bindings, thirty-five per cent, ad valorem. On clothing ready made, fifty per centum ad valorem. Eighth. On Brussels, Turkey and Wilton carpets and carpetings, seventy cents per square yard. On all Venetian and ingrin [ingrain] carpets or carpeting, forty cents per square yard. On all other kinds of carpets and carpeting, of wool, flax, hemp, or cotton, or parts of either, thirty-two cents per square yard. On all patent printed or painted floor cloths, fifty cents per square yard. On oil cloth other than that usually denominated patent floor cloth, twenty-five cents per square yard. On furniture oil cloth, fifteen cents per square yard. On floor matting made of flags or other materials, fifteen cents per square yard. Sec. 3. And be it further enacted, That from and after the thirtieth day of June, one thousand eight hundred and twenty-eight, there shall be levied, collected, and paid on the importation of the follow- ing articles, in lieu of the duty now imposed by law : First. On unmanufactured hemp, forty-five dollars per ton, until the thirtieth day of June, one thousand eight hundred and twenty- nine, from which time, five dollars per ton in addition, per annum. ACT OF MAY 19, 1828. 87 until the duty shall amount to sixty dollars per ton. On cotton bag- fing, four and a half cents per square yard, luitil the thirtieth day of une, one thousand eight hundred and twenty-nine, and afterwards a duty of five cents per square yard. Second. On unmanufactured flax, thirty-five dollars per ton, until ^^^^ ^^nmanufac- the thirtieth day of June, one thousand eight hundred and twenty- nine, from which time an additional duty of five dollars per ton, per annum, until the duty shall amount to sixty dollars per ton. Third. On sail duck, nine cents per square yard; and, in addition "n saii duck, thereto, one half cent yearly, until the same shall amount to twelve and a half cents per square yard. Fourth. On molasses, ten cents per gallon. o° moiasBcs. Fifth. On all imported distilled spirits, fifteen cents per gallon, in aigH'5ied"ii'u^a'^'*^ addition to the duty now imposed by law. Sixth. On all manufactures of silk, or of which silk shall be a com- ^^0° o'f 'siik*"&c*"' ponent material, coming from beyond the Cape of Good Hope, a duty of thirty per centum ad valorem; the additional duty of five per centum to take effect from and after the thirtieth day of June, one thousand eight hundred and twenty-nine ; and on all other manu- factures of silk, or of which silk shall be a component material, twenty per centum ad valorem. On indigo, an additional duty of five cents the pound, from the '^^ mdigo. thirtieth day of June, one thousand eight hundred and twenty-nine, until the thirtieth day of June, one thousand eight hundred and thirty, and from that time an additional duty of ten cents each year, until the whole duty shall amount to fifty cents per pound. Sec. 4. And he it further enacted, That, from and after the thir- ^^^ J"°e 30, tieth day of June, one thousand eight hundred and twenty-eight, no of dutj °8ha»f be^af drawback of duty shall be allowed on the exportation of any spirit, io^t^ftion" of* a*ny distilled in the United States, from molasses; no drawback shall be spirits, &c. allowed on any quantity of sail duck, less than fifty bolts, exported in one ship or vessel, at any one time. Sec. 5. And be it further enacted^ That, from and after the thir- After June 30, tieth day of June, one thousand eight hundred and twenty-eight, gfas^s'es "of certain there shall be levied, collected, and paid, in lieu of the duties now im- ^''^^^• posed by law, on window glass, of the sizes above ten inches by fifteen inches, five dollars for one hundred square feet : Provided, That all aow'^giass import^^ window glass imported in plate or sheets, uncut, shall be chargeable with the same rate of duty. On vials and bottles not exceeding the capacity of six ounces each, one dollar and seventy-five cents per groce. Sec. 6. And be it further enacted, That from and after the thir- O" «" imported tieth day of June, one thousand eight hundred and twenty-eight, ™° °^ elates, there shall be levied, collected, and paid, in lieu of the duties now im- posed by law, on all imported roofing slates, not exceeding twelve inches in length, by six inches in width, four dollars per ton ; on all such slates exceeding twelve, and not exceeding fourteen inches in length, five dollars per ton ; on all slates exceeding fourteen, and not exceeding sixteen inches in length, six dollars per ton; on all slates exceeding sixteen inches, and not exceeding eighteen inches in length, seven doflars per ton ; on all slates exceeding eighteen, and not exceed- ing twenty inches in length, eight dollars per ton ; on slates exceed- ing twenty inches and not exceeding twenty-four inches in length, nine dollars per ton ; and on all slates exceeding twenty-four inches in length, ten dollars per ton. And that, in lieu of the present duties, ^^^^^ ciphering there be levied, collected and paid, a duty of thirty-three and a third per centum, ad valorem, on all imported ciphering slates. Sec. 7. And be it further enacted, That all cotton cloths whatso- on cotton cloths, ever, or cloths of which cotton shall be a component material, except- frnplfr't^ "d°^*e c^t ing nankeens, imported direct from China, the original cost of which, *f°™ China, &c. 88 ACT OF MAY 19, 1828. In all cases where the duty now is, or hereafter may he. Imposed on any goods, &c. Appraisement. Proviso. In cases where the actual value to be appraised of any goods, &c., im- ported into the united States, and subject to ad va- lorem duty. at the place .whence imported, with the addition of twenty per cent, if imported from the Cape of Good Hope, or from any place beyond it, and of ten per cent, if imported from any other place, shall be less than thirty-five cents the square yard, shall, with such addition, be taken and deemed to have cost thirty-five cents the square yard, and charged with duty accordingly. Sec. 8. And ie it further enacted^ That, in all cases where the duty which now is, or hereafter may be, imposed, on any goods, wares, or merchandises, imported into the United States, shall, by law, be reg- ulated by, or be directed to be estimated or levied upon the value of the square yard, or of any other quantity or parcel thereof; and in all cases where there is or shall be imposed any ad valorem rate of duty on any goods, wares, or merchandises, imported into the United States, it shall be the duty of the collector within whose district the same shall be imported or entered, to cause the actual value thereof, at the time purchased, and place frpm which the same shall have been imported into the United States, to be appraised, estimated, and ascertained, and the number of such yards, parcels, or quantities, and such actual value of every of them, as the case may require : And it shall, in every such case, be the duty of the appraisers of the United States, and of every of them, and of every other person who shall act as such appraiser, by all the reasonable ways and means in his or their power, to ascertain, estimate, and appraise the true and actual value, any invoice or affidavit thereto, to the contrary notwithstand- ing, of the said goods, wares, and merchandise, at the time purchased, and place from whence the same shall have been imported into the United States, and the number of such yards, parcels, or quantities, and such actual value of every of them, as the case may require ; and all such goods, wares, and merchandises, being manufactures of wool, or whereof wool shall be a component part, which shall be imported into the United States in an unfinished condition, shall, in every such appraisal, be taken, deemed, and estimated by the said appraisers, and every of them, and every person who shall act as such appraiser, to have been, at the time purchased, and place from whence the same were imported into the United States, of as great actual value as if the same had been entirely finished. And to the value of the said goods, wares, and merchandise, so ascertained, there shall, in all cases where the same are or shall be charged with an ad valorem duty, be added all charges, except insurance, and also twenty per centum on the said actual value and charges, if imported from the Cape of Good Hope, or any place beyond the same, or from beyond Cape Horn; or ten per centum if from any other place or country: and the said ad valorem rates of duty shall be estimated on such ag- gregate amount, any thing in any act to the contrary notwithstand- ing: Provided, That, in all cases where any goods, wares, or merchan- dise, subject to ad valorem duty, or whereon the duty is or shall be by law regulated by, or be directed to be estimated or levied upon the value of the square yard, or any other quantity or parcel thereof, shall have been imported into the United States from a country other than that in which the same were manufactured or produced, the appraisers shall value the same at the current value thereof, at the time of purchase before such last exportation to the United States, in the country where the same may have been originally manufactured or produced. Sec. 9. And he it further enacted. That, in all cases where the actual value to be appraised, estimated, and ascertained, as herein- before stated, of any goods, wares, or merchandise, imported into the United States, and subject to any ad valorem duty, or whereon the duty is regulated by, or directed to be imposed or levied on, the value of the square yard, or other parcel or quantity thereof, shall, by ten ACT OF MAX 24, 1828. 89 per centum, exceed the invoice value thereof, in addition to the duty imposed by law on the same, if they had been invoiced at their own value, as aforesaid, there shall be levied and collected, on the same goods, wares, and merchandise, fifty per centum of the duty so imposed on the same goods, wares, and merchandise when fairly invoiced: Provided, always, That nothing in this section contained Proviso, shall be construed to impose the said last-mentioned duty of fifty per centum, for a variance between the bona fide invoice of goods pro- duced in the manner specified in the proviso to the eighth section of this act, and the current value of the said merchandise in the country where the same may have been originally manufactured or produced : And, further, That the penalty of fifty per centum, imposed by the thirteenth section of the act, entitled "An act supplementary to, and ^ ^^^fj ^^- ^2. vol. to amend the act, entitled 'An act to regulate the collection of duties ' isssi ch. 21, vol. on imports and tonnage, passed the second day of March, one ' ' ' thousand seven hundred and ninety-nine, and for other purposes,' " approved March first, one thousand eight hundred and twenty- three, shall not be deemed to apply or attach to any goods, wares, or merchandise, which shall be subject to the additional duty of fifty per centum, as aforesaid, imposed by this section of this act. Sec. 10. And le it further enacted. That it shall be the duty of the ret^ryVthe^Trlls^ Secretary of the Treasury, under the direction of the President of ury. the United States, from time to time, to establish such rules and regu- lations, not inconsistent with the laws of the United States, asthe President of the United States shall think ptoper, to secure a just, faithful, and impartial appraisal of all goods, wares, and merchan- dise, as aforesaid, imported into the United States, and just and proper entries of such actual value thereof, and of the square yards, parcels, or other quantities thereof, as the case may require, and of such actual value of every of them: And it shall be the duty of the Secretary of the Treasury to report all such rules and regulations, with the reasons therefor, to the then next session of Congress. Approved, May 19, 1828. S. L., Vol. 4, Chap. CXI. — An Act in addition to an act, entitled "An act con- May 24, 1828. ceming discriminating duties of tonnage and impost," and to equalize the — t~7 — ~ — :j: duties on Prussian vessels and their cargoes. 7_ i824,''ch. 4,°S^K See page 77 of this Be it enacted hy the Senate and House of Representatives of the United States of America, in Congress assembled. That, upon satis- where no ais- factory evidence being given to the President of the United States, by of "tonnage or" im^- the government of any foreign nation, that no discriminating duties ?he* pons '^of ^''saw of tonnage or impost are imposed or levied in the ports of the said nation, upon ves- nation, upon vessels wholly belonging to citizens of the United States, uiltea states, the or upon the produce, manufactures, or merchandise, imported in the ^^^^''^p^ociamatfon'; same from the United States, or from any foreign country, the Presi- declaring, &e. dent is hereby authorized to issue his proclamation, declaring that the foreign discriminating duties of tonnage and impost, within the United States, are, and shall be, suspended and discontinued, so far as respects the vessels of the said foreign nation, and the produce, manufactures, or merchandise imported into the United States in the same, from the said foreign nation, or from any other foreign coun- try : the said suspension to take effect from the time of such notifica- tion being given to the President of the United States, and to continue so long as the reciprocal exemption of vessels, belonging to citizens of the United States, and their cargoes, as aforesaid, shall be con- tinued, and no longer. Sec. 2. And he it further enacted. That no other or higher rate of ^^i^uHe^s^ of'pr'us^- duties shall be imposed or collected on vessels of Prussia, or of her si'a.^lc^^ 90 ACT OF MAY 24, 1828. dominions, from whencesoever coming, nor on their cargoes, howso- ever composed, than are, or may be, payable on vessels of the United States, and their cargoes, sessed ''sYnee^ A hI ^^^' ^' '^'"^ ^^ *'* further enacted, That the Secretary of the Treas- i5!^\826 °on p?us- ury be, and he is hereby, authorized to return all duties which have bey°nd^tife'amoSnt ^^^^ asscssed since the fifteenth day of April, one thousand eight hun- which would have dred and twenty-six, on Prussian vessels, and their cargoes, beyond een paya e, c. ^j^^ amount which would have been payable on vessels of the United States, and their cargoes ; and that the same allowances of drawback be made on merchandise exported in Prussian vessels as would be made on similar exportations in vessels of the United States. acf°as'"reiates*\'o ^Ec. 4. And he it further enacted, That so much of this act as re- Prussian vessels, lates to Prussian vessels and their cargoes, shall continue and be in force on'^c'e Tt& 1 n f orcc during the time that the equality for which it provides shall, in conditions, &c. ^11 respects, be reciprocated in the ports of Prussia, and her domin- ions ; and if at any time hereafter, the said equality shall not be recip- rocated in the ports of Prussia, and her dominions, the President may, and he is hereby, authorized to issue his proclamation, declaring that fact, and thereupon so much of this act as relates to Prussian vessels, and their cargoes, shall cease and determine. Approved, May 24, 1828. May 24, 1828. g. L., VoL. 4, Chap. CXIII. — An act altering the duties on wines imported into the United States." • Be it enacted hy the Senate and House of Representatives of the After January 1, United States of America, in Congress assembled. That, from and imposed "on^ wines after the first day of January next, the duties now imposed on wines ututed^'^states *a^ imported into the United States, shall cease, and that, in lieu thereof, teied. ' the following duties shall be levied and collected on all wines so im- ported ; that is to say : On wines of On the wines of France, Germany, Spain and the Mediterranean, ported^'in casks. '"" when imported in casks, unless specially enumerated, fifteen cents per gallon ; except the red wines of France and Spain, when not imported in bottles, which shall pay only ten cents per gallon. On wines of all On wines of all countries, when imported in bottles or cases, unless ported'iu ^ouies ?r Specially enumerated ; on wines of Sicily, and on all wines not enu- <^*'^^^- merated, whether imported in bottles, cases or casks, thirty cents per gallon, in addition to the duty now existing on the bottles when thus imported. On sherry and On Sherry and Madeira wines, whether imported in bottles, cases Madeira wines, &c. qj, casks, fifty cents per gallon, in addition to the duty on the bottles when so imported. Duties imposed Sec. 2. And ic it further enacted, That the duties imposed by this wines^Ymported, &c! ^^t on wine imported, shall be levied and collected on all wines re- maining in the public ware-houses after the first of January, one thou- sand eight hundred and twenty-nine, in lieu of the duties existing when the same may have been imported. A drawback of Sec. 3. And he it further enacted, That a drawback of the duties on auowed'on exporta^ wines, imposed by this act, shall be allowed on exportation, and that tion, &c. all existing laws concerning the exportation of merchandise for the benefit of drr.wback, the collection of duties, and the recovery, distri- bution and remission of all penalties and forfeitures, shall be taken and deemed to be applicable to importations under this act. Approved, May 24, 1828. "Discriminating duties: Act of 1816, ch. 107, sec. 3. See p. 57, this vol. ; Act of Jan. 14, 1817, ch. 50. Act of 1818, ch. 110, S. L. Act of 1832, ch. 207. See p. 106, this vol. ; Act of 1832, ch. 227, sec. 10, S. L. Act of 1824, ch. 4. gee p. 77, this vol. : Act of 1828, ch. 111. See p. 89, this vol. ; Act of 1842, ch. 270, sec. 11. See p. 120, this vol. ACTS OF MAY 20, 1830; MAY 28, 1830. 91 S. I/., Vol. 4, Chap. CI. — An act to reduce the duties on coffee, tea, and cocoa. May 20, 1830. Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That, from and after the thirty-first day of December, one thousand eight hundred and thirty, the duty on coffee shall be two cents per pound, and from and after the thirty-first day of December, one thousand eight hun- dred and thirty-one, the duty on coffee shall be one cent per pound, and no more; and from and after the thirty-first day of December, one thousand eight hundred and thirty, the duty on cocoa shall be one cent per pound, and no more. And that from and after the thirty-first December, one thousand eight hundred and thirty-one, the following rates of duty and no other, shall be levied and collected on teas imported from China, or other place east of the Cape of Good Hope, and in vessels of the United States, to wit: Imperial, Gun- powder, and Gomee, twenty-five cents per pound; Hyson and Young Hyson, eighteen cents per pound ; Hyson Skin, and other green teas, twelve cents per pound ; Souchong and other black teas, except Bohea, ten cents per pound, and Bohea four cents per pound; and on teas imported from any other place, or in vessels other than those of the United States, the following rates, to wit : Imperial, Gunpowder, and Gomee, thirty-seven cents; Hyson, and Young Hyson, twenty-seven cents; Hyson Skin, and other green teas, twenty cents; Souchong, and other black teas, except Bohea, eighteen cents; and Bohea, six cents per pound. Sec. 2. And be it further enacted. That tea, cocoa, and coffee, which have been, or which shall be hereafter, put into the custom-house stores, under the bond of the importer, and which shall remain under the control of the proper officer of the customs, on the thirty-first of December, one thousand eight hundred and thirty, and the thirty-first day of December, one thousand eight hundred and thirty-one, respec- tively, shall be subject to no higher duty than if the same were im- ported, respectively, after the said thirty-first day of December, one thousand eight hundred and thirty, and the thirty-first day of Decem- ber, one thousand eight hundred and thirty-one: Provided, That nothing herein contained shall be construed to alter or postpone the time when the duty on the said tea, cocoa, and coffee shall be payable. Approved, May 20, 1830. Duty on coffee. Cocoa. Teas imported from China, &c. Teas Imported from any other place, or in foreign bottoms, &c. These duties ap- plied to tea, &c., remaining in cus- tom - house stores, &c. Provisa. S. L., Vol. 4, p. 411.- -All iron tnanvfactured for railroads liable to same duty as bar or bolt iron, etc. May 28, 1830. Sec. 9. And be it further enacted. That, from and after the thirtieth day of September next, all iron manufactured for railroads shall be liable to the same rate of duty which is now imposed on bar or bolt iron of similar manufacture; and that all scrap iron shall be liable to the same duty that is charged on iron in pigs: Provided, however. That when it shall be satisfactorily proved to the Secretary of the Treasury, that any of the said iron imported for the purpose of being applied in the construction of any railroad or inclined plane by any state or incorporated company, has been actually and permanently laid on any such railroad or inclined plane, that then and in that case he may allow to such state or company, a drawback of the duty on such railroad iron so laid, or, if the duty upon the same shall have been actually paid, he may refund the same: Provided, such draw- back or repayment shall not reduce the duty to be paid on such iron below twenty-five per cent, ad valorem, nor upon any less quantity than twenty tons. Approved May 28, 1830. Iron — duty. Proviso. Proviso. 92 ACT OF MAY 29, 1830. May 29, 1830. g. L., VOL. 4, Chap. CLXXXV.— An act to reduce the duty on molasses, and to allow a drawback on spirits distilled from foreign materials. Be it enacted hy the Senate and House of Representatives of the five cents" ""'^^^^^ United States of America, in Congress assembled, That from and after the thirtieth day of September, one thousand eight hundred and thirty, the duty on molasses shall be five cents for each gallon, and no more ; and from and after that time, there shall be allowed a tiiSd*lpmts"f o'u^r drawback of four cents upon every gallon of spirits distilled in the cents. United States or the territories thereof, from foreign molasses, on the exportation thereof to any foreign port or place other than the domin- ions of any foreign state immediately adjoining the United States, in the same manner and on the same conditions as before the -tariff of May the nineteenth, one thousand eight hundred and twenty-eight. Approved, May 29, 1830. May 29, 1830. s. L., Vol. 4, CHAP. CLXXXIX.— An act to reduce the duty on salt. Be it enacted by the Senate and House of Representatives of the du?ed.^ °° ^"^ ^^' United States of America, in Congress assembled. That, the duty on salt be fifteen cents per bushel of fifty-six pounds, from the thirty- first of December next, until the thirty-first of December, one thou- sand eight hundred and thirty-one ; and, after that time, ten cents per bushel, and no more. Approved, May 29, 1830. May 29, 1830. S. L., Vol. 4, Chap. CCVII. — An act to amend the acts regulating the commer- cial intercourse between the United States and certain colonies of Great Britain.'^ Be it enacted by the Senate and House of Representatives of the u^ted ^ State",* on United States of America, in Congress assembled. That whenever the the adoption of cer- President of the United States shall receive satisfactory evidence that the^Brulsh^olfvera- the government of Great Britain will open the ports in its colonial op°nports''of United possessions in the West Indies, on the continent of South America, states on reciprocal the Bahama Islands, the Caicos, and the Bermuda or Somer Islands, *^"^™^' to the vessels of the United States, for an indefinite or for a limited term; that the vessels of the United States and their cargoes, on entering the colonial ports aforesaid, shall not be subject to other or higher duties of tonnage or impost, or charges of any other descrip- tion, than would be imposed on British vessels or their cargoes, arriv- ing in said colonial possessions from the United States ; that the vessels of the United States may import into the colonial possessions from the United States any article or articles which could be imported in a British vessel into the said possessions from the United States j and that the vessels of the United States may export from the British colonies afore mentioned, to any country whatever, other than the dominions or possessions of Great Britain, any article or articles that can be exported therefrom in a British vessel, to any country other than the British dominions or possessions as aforesaid; leaving the commercial intercourse of the United States, with all other parts of the British dominions or possessions, on a footing not less favourable to the United States, than it now is, and that then, and in such case, the President of the United States shall be, and he is hereby author- ized at any time before the next session of Congress, to issue his proc- " For the proclamation Issued by the President of the United States under the- provisions of this act, October 5, 1830, see page 93, of this voulme. ACT OF OCT. 5, 1830. 93 lamation, declaring that he has received such evidence; and, there- upon, from the date of such proclamation, the ports of the United States shall be opened, indefinitely or for a term fixed, as the case may be, to British vessels coming from the said British colonial pos- sessions, and their cargoes, subject to no other or higher duty of tonnage or impost, or charge of any description whatever, than would be levied on the vessels of the United States, or their cargoes, arriving from the said British possessions ; and it shall be lawful for the said British vessels to import into the United States, and to export there- Act of April 18, from, any article or articles which may be imported or exported in s. l'., an act con- vessels of the United States : and the act, entitled "An act concerning ''"a^^ orulf^it navigation," passed on the eighteenth day of April, one thousand isao, ch. 122, vol! eight hundred and eighteen; an act supplementary thereto, passed ' the fifteenth day of May, one thousand eight hundred and twenty ; ^ct of March 1, and an act, entitled "An act to regulate the commercial intercourse be- s. l.' "^ ' ' ^° ■ ' tween the United States, and certain British ports," passed on the first day of March, one thousand eight hundred and twenty-three, are, in such case, hereby declared to be suspended, or absolutely repealed, as the case may require. Sec. 2. And be it further enacted, That, whenever the ports of the United States shall have been opened, under the authority given in the first section of this act, British vessels and their cargoes shall be admitted to an entry in the ports of the United States from the islands, provinces, or colonies, of Great Britain, on or near the North American continent, and north or east of the United States. Approved, May 29, 1830. S. Ij., Vol. IV, p. 817 — A proclamation hy the President of the United States of October 5, 1830. America. Whereas, by an act of the Congress of the United States, passed on l/^Ib^ p'!'92?^thfs the twenty -ninth day of May, one thousand eight hundred and thirty, ^o'-. for act. it is provided, that, whenever the President of the United States shall receive satisfactory evidence that the government of Great Britain will open the ports in its colonial possessions in the West Indies, on the continent of South America, the Bahama Islands, the Caicos, and the Bermuda or Somer Islands, to the vessels of the United States, for an indefinite or for a limited term ; that the vessels of the United States and their cargoes, on entering the colonial ports aforesaid, shall not be subject to other or higher duties of tonnage or impost, or charges of any other description, than would be imposed on British vessels or their cargoes arriving in the said colonial possessions from the United States; that the vessels of the United States may import into the said colonial possessions, from the United States, any article or articles which could be imported in a British vessel into the said possessions from the United States ; and that the vessels of the United States may export from the British colonies aforementioned, to any country whatever other than the dominions or possessions of Great Britain, any article or articles that can be exported therefrom in a British vessel, to any country other than the British dominions or possessions aforesaid, leaving the commercial intercourse of the United States with all other parts of the British dominions or pos- sessions on a footing not less favorable to the United States than it now is. That then, and in such case, the President of the United States shall be authorized, at any time before the next session of Congress, to issue his proclamation, declaring that he has received such evidence, and that thereupon, and from the date of such proc- lamation, the ports of the United States shall be opened indefinitely, 94 ACT OF OCT. 5, 1830. or for a term fixed, as the case may be, to British vessels coming from the said British colonial possessions, and their cargoes, subject to no other or higher duty of tonnage or impost, or charge of any descrip- tion whatever, than would be levied on the vessels of the United States or their cargoes, arriving from the said British possessions; and that it shall be lawful for the said British vessels to import into the United States, and to export therefrom, any article or articles which may be imported or exported in vessels of the United States ; and that the act, entitled "An Act concerning navigation," passed on 3 ^i.^iL '^^' ^^' ^°^' *^^ eighteenth day of April, one thousand eight hundred and eighteen, ' 1820, ch. 122, vol. an act supplementary thereto, passed the fifteenth day of May, one ' ' thousand eight hundred and twenty, and an act, "An Act to regulate the commercial intercourse between the United States and certain 8, ^I^l'. '^^' ^^' ^°'' British ports," passed on the first day of March, one thousand eight hundred and twenty-three, shall, in such case, be suspended, or absolutely repealed, as the case may require. And whereas, by the said act, it is further provided, that, whenever the ports of the United States shall have been opened under the authority thereby given, British vessels and their cargoes shall be admitted to an entry in the ports of the United States from the islands, provinces, or colonies of Great Britain, on or near the North American continent, and north or east of the United States. And whereas satisfactory evidence has been received by the Presi- dent of the United States, that, whenever he shall give effect to the provisions of the act aforesaid, the government of Great Britain will open, for an indefinite period, the ports in its colonial possessions in the West Indies, on the continent of South America, the Bahama Islands, the Caicos, and the Bermuda or Somer Islands, to the vessels of the United States and their cargoes, upon the terms and according to the requisitions of the aforesaid act of Congress. uniVe*d s'/ates Now, therefore, I, Andrew Jackson, President of the United States opened to vessels of America," do hereby declare and proclaim that such evidence has and™ provinces^, "^and been received by me; and that by the operation of the act of Congress, pea^ed^ ' " ^"^'^ ^^ passed on the twenty -ninth day of May, one thousand eight hundred 1830, ch. 207, s.L. and thirty, the ports of the United States are, from the date of this proclamation, open to British vessels coming from the said British possessions, and their cargoes, upon the terms set forth in the said act ; the act, entitled "An Act concerning navigation," passed on the 1818, eh. 70. eighteenth day of April, one thousand eight hundred and eighteen, 3 s^^l' *^*'' ''^^' ^°'' ^^^ ^^^ supplementary thereto, passed the fifteenth day of May, one ' 1823 ch 22 vol thousaud eight hundred and twenty, and the act, entitled "An Act to 3, s. l! ' ' ' regulate the commercial intercourse between the United States and certain British ports," passed the first day of March, one thousand eight hundred and twenty-three, are absolutely repealed ; and British vessels and their cargoes are admitted to an entry in the ports of the United States, from the islands, provinces, and colonies of Great Britain on or near the American continent, and north or east of the United States. Given under my hand, at the city of Washington, the fifth day of October, in the year of our Lord one thousand eight hundred and thirty, and fifty-fifth of the Independence of the United States. Andrew Jackson. By the President. M. Van Buhen, Secretary of State. ACTS OF JULY 13, 1832; JULY 14, 1832. 95 S. L., Vol. 4, Chap. CCVII. — An act concerning tonnage duty on Spanish Jaly 13, 1832. vessels." Be it enacted hy the Senate and House of Representatives of the No higher duties United States of America, in Congress assembled, That no other or leiied^on^^spanish greater duty of tonnage be levied in the ports of the United States on l^^^^^^ ^Amerkan vessels owned wholly by subjects of Spain, coming from a port in vessels. Spain, than shall, by the Secretary of the Treasury, be ascertained to have been paid on American vessels in the ports of Spain previous to the twentieth October, one thousand eight hundred and seventeen. Sec. 2. And he it further enacted, That vessels owned wholly by Spanish colonial Spanish subjects, coming from any of the colonies of Spain, either ToTn a*g J'YutT'^s directly or after touching at any other port or place, shall pay, in American vessels in the ports of the United States, the same rate of duty on tonnage that po^rfs""" '°'"°"" shall be levied on American vessels in the Spanish colonial port from whence such Spanish vessel shall have last departed ; the said amount to be ascertained by the Secretary of the Treasury, who is hereby authorized, from time to time, to give directions to the officers of the customs of the United States for the collection of such duties, so as to conform the said duties to any variation that may take place in the duties levied on American vessels in such Spanish ports. Sec. 3. And he it further enacted, That whenever the President The President, in shall be satisfied that the discriminating or countervailing duties of tfon ""hau'lloush tonnage levied by any foreign nation on the ships or vessels of the discriminating ton- United States shall have been abolished, he may direct that the ton- A^m\ ric" n TCssei^ nage duty on the vessels of such nation shall cease to be levied in the "^Vssefs'^'ot'^suc^h ports of the United States ; and cause any duties of tonnage that may nation to cease, &c. have been levied on the vessels of such foreign nation, subsequent to the abolition of its discriminating duties of tonnage, to be refunded. Sec. 4. And he it further enacted, That the second and third sec- 2d and 3d sec- tions of this act shall be in force and take' effect from and after the January i? isii^'^*^ first day of January next. Approved, July 13, 1832. S. L., Vol. 4, Chap. CCXXVII. — An act to alter and amend the several acts im- July 14, 1832. posing duties on imports.^ Be it enacted hy the Senate and House of Representatives of the United States of America, in Congress assemhled, That from and of^liiy 'i9'"^i828' after the third day of March, one thousand eight hundred and thirty- see p. 73, this vol.' three, so much of the act entitled "An act in alteration of the several acts imposing duties on imports," approved the nineteenth May, one thousand eight hundred and twenty-eight, as is herein otherwise pro- vided for, shall be repealed, except so far as the same may be neces- sary for the recovery and collection of all duties which shall have accrued under the said act; and for the recovery, collection, distri- bution, and remission of all fines, penalties, and forfeitures, which may have been incurred under the same. Sec. 2. And he it further enacted. That, from and after the third Duties to be lev- day of March, one thousand eight hundred and thirty-three, in lieu des.^'^after^'sd'^'^of of the duties now imposed by law, on the importation of the articles March, 1833. hereinafter mentioned, there shall be levied, collected, and paid, the following duties, that is to say : First. AVool, unmanufactured, the value whereof, at the place of ex- coarse unmanu- portation, shall not exceed eight cents per pound, shall be imported **'=*"'"*'i ''"o' '"^^e- "• See notes of the acts relating to discriminating duties, vol. 4, p. 2, S. L. See p. 90, this volume. * See acts of March 2, 1833, pages 108-9 and 111, this volume. 96 ACT OP JULY 14, 1832. w o'o f ^'vaiuc'd'^at ^^^® °^ ^^^y ' ^^^ ^^ ^"X "^°°^ ^"^ imported shall be fine wool mixed more than'' 8 *cents with dirt or other material, and thus reduced in value to eight cents per pound. ^^^ pound, or under, the appraisers shall appraise said wool at such price as in their opinion it would have cost had it not been so mixed, and a duty thereon shall be charged in conformity with such ap- praisal ; on wool, unmanufactured, the value whereof, at the place of exportation, shall exceed eight cents, shall be levied four cents per Proviso. pound, and forty per centum ad valorem: Provided, That wool im- ported on the skin shall be estimated, as to weight and value, as other wool, of w^ooTo?"? which Second. On all milled and fulled cloth, known by the name of wool is a component plains, kerseys, or kendal cottons, of which wool shall be the only ma- ^*'*' terial, the value whereof shall not exceed thirty-five cents a square yard, five per centum ad valorem ; on worsted stuff goods, shawls and other manufactures of silk and worsted, ten per centum ad valorem ; on worsted yarn, twenty per centum ad valorem; on woolen yarn, four cents per pound, and fifty per centum ad valorem; on mits, gloves, bindings, blankets, hosiery, and carpets and carpeting, twenty- five per centum, except Brussels, Wilton, and treble ingrained car- peting, which shall be at sixty-three cents the square yard ; all other ingrained and Venetian carpeting, at thirty-five cents the square yard; and except blankets, the value whereof at the place from whence exported, shall not exceed seventy-five cents each, the duty to be levied upon which, shall be five per centum ad valorem; on flan- nels, bockings, and baizes, sixteen cents the square yard; on coach laces, thirty-five per centum ; and upon merino shawls made of wool, all other manufactures of wool, or of which wool is a component part, and on ready-made clothing, fifty per centum ad valorem." " Under the act of Congress passed July 14, 1832, ch. 227, entitled "An act to alter and amend the several acts Imposing duties on imports," worsted shawls with cotton borders, and worsted suspenders with cotton straps or ends, are not subjected to a duty of fifty per centum ad valorem. Elliott v. Swartwout, 10 Peters, 137. Laws Imposing duties on goods are intended for practical use and application by men engaged in commerce, and hence it has become a settled rule in the interpretation of statutes of this description to construe the language adopted by the legislature, and particularly in the denomination of articles, according to the commercial understanding of the terms used. IMd. Construction of statutes: The principles applied in the courts of the United States in relation to the con- struction of statutes of the United States and of statutes in general. The suspension of a statute for a limited time is not a repeal of it. Brown, plaintiff in error, v. Barry, 3 Dall., 365 ; 1 Cond. Rep., 165. The intention of the legislature, when discovered, must prevail; any rule of construction, declared by previous acts, to the contrary notwithstanding. IMd. The presumption must always be in favor of the validity of a law if the con- trary is not clearly demonstrated. Cooper v. Telfair, 4 Dall., 14 ; 1 Cond. Eep., 211. A legislative act founded on a mistaken opinion of what was law, does not change the actual state of the law, as to preexisting cases. Talbot v. Seeman, 1 Cranch, 1 ; 1 Cond. Rep., 229. It is true that in mere private cases between individuals a court will and ought to struggle hard against a construction which will, by a retrospective operation, affect the rights of parties; but in great national concerns, where Individual rights acquired by war are sacrificed for national purposes, the con- tract making the sacrifice ought always to receive a construction conforming to its manifest import ; and if the nation has given up the vested rights of its citizens, it is not for the court, but for the Government to consider whether it be a case proper for compensation. United States v. The Schooner Peggy, 1 Cranch, 103 ; 1 Cond. Rep., 256. If courts are to regard the Constitution, and the Constitution is superior to any ordinary act of the legislature, the Constitution, and not such ordinary act, must govern the case to which they both apply. Marbury v. Madison, 1 Cranch, 137; 1 Cond. Rep., 267. In the construction of a statute positive and explicit provisions comprehending in terms a whole class of cases are not to be restrained by applying to those cases an implication drawn from subsequent words, unless that implication be ACT OF JULY 14, 1832. 97 Third. On all manufactures of cotton, or of which cotton shall be a cotfoT^o^r^of ^pa?t component part, twenty-five per centum ad valorem, excepting cotton cotton! twist, yarn, and thread, which shall remain at the rate of duty fixed by the act to amend the several acts imposing duties on imports, of l/^H^ p"^' jg^^thfa twenty-second May, one thousand eight hundred and twenty-four; vol. And provided, That all manufactures of cotton, or of which cotton Proviso, shall be a component part, not dyed, colored, printed, or stained, not exceeding in value thirty cents the square yard, shall be valued at thirty cents per square yard, and if dyed, colored, printed, or stained, in whole or in part, not exceeding in value thirty -five cents the square yard, shall be valued at thirty-five cents per square yard; and on nankeens, imported direct from China, twenty per centurj ad valorem. Fourth. On all stamped, printed or painted floor cloths, forty -three Floor c'oths, oil cents a square yard ; on oil cloths of all kinds, other than usually matting. "" denominated patent floor cloth, twelve and a half cents the square yard ; and on floor matting, usually made of flags or other materials, five per centum ad valorem. Fifth. On iron, in bars or bolts, not manufactured in whole or in iron, in bars or part by rolling, ninety cents per one hundred and twelve pounds. tured.°°* ""°" **^ Sixth. On bar and bolt iron, made wholly or in part by rolling. Bar or boit iron thirty dollars per ton : Provided, That all iron in slabs, blooms, or part%7roiitog°'^ other form less finished than iron in bars or bolts, and more advanced Proviso, than pig iron, except castings, shall be rated as iron in bars or bolts, and pay duty accordingly. Seventh. On iron in pigs, fifty cents per one hundred and twelve iron in pigs, pounds, on vessels of cast iron, not otherwise specified, one and a half cents per pound ; on all other castings of iron, not otherwise specified, one cent per pound. very clear, necessary, and irresistible. Felw v. Marsteller, 2 Cranch, 10 ; 1 Con. Rep., 33T. Where a case is shown to be out of the mischief intended to be guarded against, or out of the spirit of the law, the letter of the statute will not be deemed so unequivocal as absolutely to exclude another construction. IMd. It is said the case ought to be an extraordinary one, that the circumstances ought to be uncommon, which would warrant a departure from the general principles established for the government of contracts. This is true, and the Supreme Court would certainly not feel itself at liberty to exercise, on a com- mon occasion, a discretionary power, limited only by the opinion entertained of the naked justice of the case. IMd. That a law is the best expositor of itself, that every part of an act is to be taken into view for the purpose of discovering the mind of the legislature, and that the details of one part may contain regulations restricting the extent of general expressions used in another part of the same act, are among those plain rules laid down by common sense for the exposition of statutes, which have been uniformly acknowledged. Pennington v. Coxe, 2 Cranch, 33 ; 1 Cond. Rep., 346. It is undoubtedly a well-established principle in the exposition of statutes that every part is to be considered and the intention of the legislature to be extracted from the whole. It is also true that where great inconvenience will result from a particular construction, that construction is to be avoided, unless the meaning of the legislature be plain, in which case it must be obeyed. United States v. Fisher et al., assignees of Blight, 2 Cranch, 358 ; 1 Cond. Rep., 421. That the consequences are to be considered in expounding laws, where the in- tent is doubtful, is a principle not to be contradicted ; but it is also true that it is a principle which must be applied with caution, and which has a degree of influ- ence dependent on the nature of the case to which it is applied when rights are infringed. lUd. Where fundamental principles are overthrovra, where the general system of the laws is departed from, the legislative intention must be expressed with irre- sistible clearness to induce a court of justice to suppose a design to effect such objects. But when only a political regulation is made which is inconvenient, if the intention of the legislature be expressed in terms which are sufficiently intel- ligible to leave no doubt in the mind, when the words are taken in their ordinary sense, it would be going a great way to say that a constrained interpretation must be put upon them to avoid an inconvenience which ought to have been contemplated in the legislature when the act was passed, and which, in their 13911— H. Doc. 671, 61-2 7 98 ACT OF JULY 14, 1832. wire" &c °^ ^*^*' Eighth. On iron or steel wire, not exceeding number fourteen, five cents per pound ; exceeding number fourteen, nine cents per pound ; on silvered or plated wire five per centum ad valorem ; on cap or bonnet wire covered with silk, cotton, flaxen, yarn or thread, manufactured abroad, twelve cents per pound. opinion, was probably overbalanced by the particular advantages it was calcu- lated to produce. IHd. , In cases depending on the statutes of a State, the settled construction of these statutes by the State courts is to be regarded. Polk's Lessee v. Wendal, 9 Cranch, 87 ; 3 Cond. Kep., 286. In the construction of the statutes or local laws of a State it is frequently necessary to recur to the history and situation of the country, in order to ascer- tain the reason as well as the meaning of many of them, to enable a court to apply v7ith propriety the different rules for construing statutes. Preston v. Browder, 1 Wheat, 115 ; 3 Cond. Rep., 508. The best judges In England have been of opinion that relaxing the construc- tion of the statute of frauds ought not to be extended further than It has already been carried, and the Supreme Court entirely concurs in that opinion. Grant v. Naylor, 4 Cranch, 224 ; 2 Cond. Rep., 95. An act of Congress ought never to be construed to violate the law of nations if any other possible construction remains, and consequently can never be con- strued to violate neutral rights, or to affect neutral commerce, further than is warranted by the law of nations as understood in this country. Murray v. The Charming Betsey, 2 Cranch, 64 ; 1 Cond. Rep., 358. When an act of Congress is revived by a subsequent act it Is revived precisely in that form, and with that effect, which It had at the moment when it expired. The cargo of the Brig Aurora v. The United States, 7 Cranch, 382; 2 Cond. Rep., 540. It is a general rule in the construction of public statutes that the word " may " is to be construed " must," in all cases where the legislature means to impose a positive and absolute duty, and not merely to give a discretionary power. And in all cases the construction should be such as carries into effect the true intent and meaning of the legislature in the enactment. Minor et al. v. The Mechanics' Bank of Alexandria, 1 Peters, 46. Where English statutes, such, for instance, as the statute of frauds and the statute of limitations, have been adopted into our own legislation, the known and settled construction of those statutes by English courts of law has been con- sidered as silently incorporated into the acts, or has been received with all the weight of authority. Pennock v. Dialogue et al., 2 Peters, 1. Where the question upon the construction of the statute of a State relative to real property has been settled by any judicial decision In the State where the land lies, the Supreme Court, upon the uniform principles adopted by it, would recognize that decision as a part of the local law. Gardner v. Collins, 2 Peters, 58. A legislative act is to be interpreted according to the intention of the legisla- ture apparent upon its face. Every technical rule as to the construction or force of particular terms must yield to the clear expression of the paramount will of the legislature. Wilkinson v. Leland et al., 2 Peters, 627. In cases not absolutely closed by authority, the Supreme Court has always expressed a strong inclination not to extend the operation of the statute of frauds so as to embrace original and distinct promises, made by different per- sons at the same time, upon the same general consideration. Townsley v. Sumrall, 2 Peters, 182. The Supreme Court has been often called upon to consider the sixteenth sec- tion of the judiciary act of 1789, and as often, either expressly or by the course of its decisions, has held that it is merely declaratory ; making no alteration whatever in the rules of equity on the subject of legal remedy. Boyce's Execu- tors V. Grundy, 3 Peters, 210. The rule which has uniformly been observed by the Supreme Court in constru- ing statutes is to adopt the construction made by courts of the country by whose legislature the statute was enacted. This rule may be susceptible of some modi- fication when applied to British statutes which are adopted in any of the States. By adopting them they become our own as entirely as if they had been enacted by the legislature of the State. Cathcart et al. v. Robinson, 5 Peters, 264. The construction which British statutes had received in England at the time of their adoption in this country, indeed to the time of the separation of this country from the British Empire, may very properly be considered as accom- panying the statutes themselves, and forming an integral part of them. But however subsequent decisions may be respected, and certainly they are entitled to great respect, their absolute authority Is not admitted. If the English courts ACT OF JULY 14, 1832. - 99 Ninth. On round iron or brazier's rods, of three-sixteenths to eight- zi^?a"° ods^X!^ ^'^' sixteenths of an inch diameter, inclusive, and on iron in nail or spike rods, or nail plates, slit, rolled, or hammered, and on iron in sheets, and hoop iron, and on iron, slit, rolled, or hammered, for band iron, ^^1'^°° spikes, naiis, scroll iron, or casement rods, three cents per pound; on iron spikes, vary their construction of a statute which is common to both countries, we do not hold ourselves bound to fluctuate with them. Ibid. Generally statutes are to be construed to operate in f uturo, unless a retrospec- tive effect be clearly intended. Prince v. The United States, 2 Gallis. C. O. R., 204. The word " or " has sometimes been construed to mean " and." Such con- struction has been clearly necessary to give effect to a clause in a will, or to some legislative provision, but never to change a contract at pleasure. Doug- lass V. Eyre, Gilpin's D. C. B., 148. Where a British statute is reenacted in this country it is reasonable to sup- pose that the legislature designed to adopt as well the settled construction which had been given to the act by the British courts as the act itself. Kirk- patrick et al. v. Gibson's Executors, 2 Brockenb., C. Cls. R., 388. In doubtful cases a court should compare all the parts of a statute, and differ- ent statutes in pari materia, to ascertain the intention of the legislature. The Sloop Elizabeth, Paines's O. 01s. R., 11. Semble : That in questions of commercial law the courts of the United States are not concluded by the local construction proceeding from State courts. Don- nell V. The American Ins. Co., 2 Sumner's O. Cls. R., .866. In the construction of statutes one part must be construed by another. In order to attest the legislative intention the whole statute must be inspected. Strode v. Stafford Justices, 1 Brockenb., O. Cls. R., 162. It is a rule of law that a statute applicable in its terms to particular actions' can not be applied by construction to other actions standing on the same reasons. Jacob V. The United States, 1 Brockenb., 0. Cls. R., 520. Penal laws must be construed strictly to bring the case within the definition of the law, but not so as to exclude a case within their ordinary acceptation. The United States v. Wilson and Porter, 1 Baldwin's 0. Cls. R., 78. Laws are construed strictly to save a right or avoid a penalty, and liberally to give a remedy or effect an object declared in the law. Whitney et al. v. Emmett et al., 1 Baldwin's C. Cls. R., 316. The provisions of a law which are merely directory are not to be construed into conditions precedent. Hid. The mercantile terms are to be taken in the sense intended, which is to be ascertained by the laws in pari materia. The United States v. Twenty-four Coils of Cordage, 1 Baldwin's O. Cls. R., 505. The words of a law imposing a forfeiture or penalty should not be construed to embrace a case not within the parts of the law which prohibits the act done, or direct the performance of any act, by the omission of which the penalty or forfeiture is incurred. IMd, 508. If a section of an act of Congress admits of two interpretations, one of which brings it within and the other pushes it beyond the constitutional authority of Congress, it is the duty of the Supreme Court to adopt the former construc- tion; because a presumption never ought to be indulged that Congress meant to exercise or usurp any unconstitutional authority, unless that construction is forced on the court by language altogether incongruous. The United States v. Combe, 12 Peters, 72. Upon the general principle of interpreting statutes, when the words are general, the court are not at liberty to insert limitations not called for by the sense, or the objects, or the mischiefs of the enactment. IMd. The office of a proviso, generally, is either to except something from the enacting clause, or to qualify or restrain its generality, or to exclude some possi- ble ground of misinterpretation of its extending to cases not intended by the legislature to be brought within its purview. IMd. The court in construing an act will not consider the motives, or reasons, or opinions, expressed by individual Members of Congress in debate, but will look, if necessary, to the public history of the times in which it was passed. Aldridge et al. V. Williams, 3 Howard, 1. An act of Congress Imposing a duty upon imports must be construed to describe the article upon which the duty is imposed according to the com- mercial understanding of the terms used in the law, in our own markets, at the time when the law was passed. Curtis v. Martin, 3 Howard, 106. Revenue laws for the prevention of fraud, for the suppression of a public wrong, or to effect a public good, are not in a strict sense penal statutes, although they impose a penalty. But they ought to be so construed as most 100 ACT OF JULY 14, 1832. four cents per pound; on iron nails, cut or wrought, five cents per pound; on tacks, brads, and sprigs, not exceeding sixteen ounces to the thousand, five cents per thousand ; exceeding sixteen ounces to the thousand, five cents per pound ; on square wire used for the manufac- ture of stretchers for umbrellas, and cut in pieces not exceeding the iron°cabi'es ^Ac'""^^' length used therefor, twelve per centum ad valorem ; on anvils and anchors, and all parts thereof, manufactured in whole or in part, two cents per pound; on iron cables or chains, or parts thereof, manufac- lowed ''on'^iro'n ca- tured in whole or in part, three cents per pound, and no drawback bies. shall be allowed on the exportation of iron cables or parts thereof ; on mill cranks and mill irons of wrought iron, four cents per pound ; on mill saws, one dollar each ; on blacksmith's hammers and sledges, two Firearms. ^^^ ^ hali cents per pound; on muskets, one dollar and fifty cents per stand ; on rifles, two dollars and fifty cents each ; on all other fire- arms, thirty per centum ad valorem. Axes, &c. Tenth. On axes, adzes, hatchets, drawing knives, cutting knives, sickles or reaping hooks, scythes, spades, shovels, squares of iron or steel, plated, brass and polished steel saddlery, coach and harness fur- niture, of all descriptions, steelyards and scalebeams, socket chisels, vises and screws of iron, called woodscrews, thirty per centum ad valorem; on common tinned and japanned saddlery of all descrip- ed^by\'ct'of"Ma?c1i ^ions, ten per centum ad valorem: Provided, That said articles shall 1, 1837, until the not be imported at a less rate of duty than would have been charge- sess?on°of congres^s' ^ble on the material constituting their chief value, if imported in an unmanufactured state. ^*^^'- Eleventh. On steel, one dollar and fifty cents per one hundred and twelve pounds, piated'^wares, *&? ^ Twelfth. On japanned wares of all kinds, on plated wares of all kinds, and on all manufactures, not otherwise specified, made of brass, iron, steel, pewter, or tin, or of which either of these metals is a component material, a duty of twenty-five per centum ad valorem : ed^by'act'of^Marcli P'T'ovided, That all articles manufactured in whole of sheet, rod, hoop, 1, 183T, until tiie bolt, or bar iron, or of iron wire, or of which sheet, rod, hoop, bolt, or iessfon°of congrras. bar iron, or iron wire, shall constitute the greatest weight, and which effectually to accomplisli the intention of the legislature in passing them, instead of being construed with great strictness in favor of the defendant. Taylor et al. v. The United States, 3 Howard, 197. A clause of forfeiture In a law is to be construed differently from a similar clause in an engagement between individuals. A legislature may impose it as a punishment, but individuals can only make it a matter of contract. The State of Maryland v. The Baltimore and Ohio Railroad Company, 3 Howard, 534. Statutes in pari materia should be taken into consideration in construing a law. If a thing contained in a subsequent statute be within the reason of a former statute, it shall be taken to be within the meaning of that statute. The United States v. Freeman, 3 Howard, 556. If it can be gathered from a subsequent statute in pari materia what mean- ing the legislature attached to the words of a former statute, this will amount to a legislative declaration of its meaning, and will govern the construction of the first statute. IMd. The meaning of the legislature may be extended beyond the precise words used in the law, from the reason or motive on which the legislature proceeded, from the end in view, or the purpose which was designed ; the limitation of the rule being that to extend the meaning in any case not included within the words, the case must be shown to come within the same reason upon which the law maker proceeded, and not a like reason. IHiU In affirmative statutes, such part of a prior as may be incorporated into the subsequent statute, as consistent with it, must be considered in force. Davies V. Fairbairn, 8 Howard, 636. If a subsequent statute be not repugnant in all its provisions to a prior one, yet if the latter statute clearly intended to prescribe the only rules which should govern, it repeals the prior one. IMd. In the construction of penal statutes, the proper course is to search out and follow the true intent of the legislature and to adopt that sense which harmo- nizes best with the context, and promotes, in the fullest manner, the apparent ACT OF JULY 14, 1832. 101 are not otherwise specified, shall pay the same duty per pound that is charged by this act on sheet, rod, hoop, bolt, or bar iron, or on iron wire, of the same number, respectively: Provided, also, That the said ed^by^act'of"Ma?c1i last mentioned rates shall not be less than the said duty of twenty- i. 1837, until the five per centum ad valorem. Iwionit cragre?s! Thirteenth. That all scrap and old iron shall pay a duty of twelve 1^0^';"'^^. ^ ° "^ "'"^ dollars and fifty cents per ton ; that nothing shall be deemed old iron that has not been in actual use, and fit only to be re-manufactured; and all pieces of iron, except old, of more than six inches in length, or of sufficient length to be made into spikes and bolts, shall be rated as bar, bolt, rod, or hoop iron, as the case may be, and pay duty accordingly; all manufactures of iron, partly finished, shall pay the same rates of duty as if entirely finished ; all vessels of cast iron, and all castings of iron, with handles, rings, hoops, or other addition of wrought iron, shall pay the same rates of duty as if made entirely of cast iron. Fourteenth. On unmanufactured hemp, forty dollars per ton: sail S''™^' «aii duck, duck, fifteen per centum ad valorem; and on cotton bagging, three " " ^sgmg, and a half cents a square yard, without regard to the weight or width of the article:'' On felts or hat bodies made wholly, or in part, of wool, eighteen cents each. Fifteenth. On all manufactures of silk, or of which silk shall be a g,,^^^"*'"^*"''^® °* component part, coming from beyond the Cape of Good Hope, ten per centum ad valorem, and on all other manufactures of silk, or of which silk is a component part, five per centum ad valorem, except sewing silk, which shall be forty per centum ad valorem. Sixteenth. On brown sugar and syrup of sugar cane, in casks, two Sugars, and a half cents per pound ; and on white clayed sugar, three and one- third cents per pound.* Seventeenth. On salt, ten cents per fifty-six pounds. s^"- Eighteenth. On old and scrap lead, two cents per pound. ^^^^^ ^°"^ ^<=''^p Nineteenth. On teas of all kinds, imported from places this side the Teas. Cape of Good Hope, or in vessels other than those of the United States, ten cents per pound. policy and objects of the legislature. The United States v. Weaver, 3 Sumner's 0. CIS. R., 208. In construing an act of Congress, if there be a mistake apparent on the face of the act, which may be corrected Ijy other language in the act itself, the mis- take is not fatal. Blanchard v. Sprague, 3 Sumner's C. Cls. K., 279. But where the descriptive words constitute the very essence of the act, unless the description is so clear and accurate as to refer to the particular subject in- tended, and be incapable of being applied to any other, the mistake is fatal, md. There is no case where the court in the construction of a statute has sub- stituted other words and other dates, in order to maintain an act making errone- ous references to things aliunde. IHd. The judiciary act of 1789, ch. 20, sec. 32, gives no authority to the courts of the United States to make any amendments in judgments except as to defects in want of form. Albers v. Whitney, 1 Story C. C. R., 310. Although penal statutes are to be construed strictly, yet all the provisions thereof must be taken together, and interpreted according to the import of the words, and not by the mere divisions into sections, so as to give effect to the object and intent of the statute, and all statutes relating to the same subject matter are to be interpreted together, and such a construction is to be given to them, consistent with the words, as will avoid the mischief, and promote the objects and policy contemplated by the statutes. The Schooner Harriet, 1 Story C. C. R., 251. The tariff, being a statute regulating commerce, the terms of it must be con- strued according to commercial usage. Bacon v. Bancroft, 1 Story C. O. R., 341. "An act of Congress imposing a duty on imports, must be construed to de- scribe the article upon which the duty is imposed according to the commercial understanding of the terms used in the law, in our own markets, at the time when the law was passed. (Curtis v. Martin et al., 3 Howard, 106.) The duty, therefore, imposed by the act of 1832, upon cotton bagging, can not properly be levied upon an article which was not known in the market as cotton bagging in 1832, although it may subsequently be called so. IMd. * A seizure was made in the port of New Orleans, under the sixty-seventh sec- tion of the act of March 2, 1799, ch. 22, regulating the collection of duties, Vials, bottles, &c. 102 ACT OF JULY 14, 1832. ^'''**^- Twentieth. On slates of all kinds, twenty-five per centum ad valorem, window glass. Twenty-first. On window glass not above eight by ten inches in size, three dollars per hundred square feet ; not above ten by twelve inches, three dollars and fifty cents per hundred square feet; and if above Proviso. ^gj^ jjy twelve inches, four dollars per hundred square feet : Provided, That all window glass imported in plates, uncut, shall be charged with the highest rates of duty hereby imposed. On all apothecaries' vials and bottles, exceeding the capacity of six and not exceeding the capacity of sixteen ounces each, two dollars and twenty-five cents the gross; all perfumery and fancy vials and bottles, not exceeding the capacity of four ounces each, two dollars and fifty cents the gross;, and those exceeding four ounces, and not exceeding sixteen ounces each, three dollars and twenty-five cents the gross : on all wares of cut glass not specified, three cents per pound, and thirty per centum ad tief,'*&c. ^'°^^^ ^"^ valorem : on black glass bottles not exceeding one quart, two dollars per gross : on black glass bottles exceeding one quart, two dollars and fifty cents per gross; on demijohns, twenty -five cents each, and on all other articles of glass not specified, two cents per pound, and twenty ^^Leghom bonnets, pgj, centum; on paper hangings, forty per centum: on all Leghorn hats or bonnets, and on all hats or bonnets of straw, chip or grass, and all flats, braids, or plaits for making hats or bonnets, thirty per centum: on the following articles twelve and a half per centum ad valorem, namely, whalebone, the product of foreign fishing, raw silk, and dressed furs ; and on the following articles twenty-five per centum ^^Boards, planks, ^^j valorem, namely, boards, planks, walking canes and sticks, frames or sticks for umbrellas and parasols, and all manufactures of wood not otherwise specified; copper vessels, and all manufactures of cop- per, not otherwise specified : all manufactures of hemp or flax, except yarn and cordage, tarred and untarred, ticklenburgs, osnaburgs, and burlaps, not otherwise specified; fans, artificial flowers, ornamental feathers, ornaments for head dresses, caps for women, and millinery of all kinds ; comfits and sweetmeats of all kinds, preserved in sugar or brandy; umbrellas and parasols, of whatever materials made; parchment and vellum, wafers and black lead pencils, and brushes of all kinds. And on the following articles thirty per centum ad valorem, viz: cabinet wares, hats and caps of fur, leather, or wool, leather; whips, bridles, saddles, and on all manufactures of leather not otherwise specified; carriages and parts of carriages, and blank books ; on boots and bootees, one dollar and fifty cents per pair ; shoes of leather, other shoes and slippers of prunella, staff, or nankin ; also porcelain, china, stone, and earthen ware; musical instruments; and manufactures of marble, shall pay the present rates of duties. which authorizes the collector, when he shall suspect a false and fraudulent entry to have been made of any goods, wares, and merchandise, to cause an examination to be made ; and if found to difCer from the entry, the merchandise is to be forfeited, unless it shall be made to appear to the collector, or to the court in which a prosecution for the forfeiture shall be had, that such difference proceeded from accident or mistake, and not from an intention to defraud the revenue. The United States, by the collector of Mississippi, seized, as falsely entered at the custom-house in New Orleans, certain casks of sugar, which had been entered as " syrup," alleging that they were sugar, in a partial solution in water. The libel charged the entry to have been made with a fraudulent intention of evading the duty on sugar. The claimant gave evidence tending to show that the article seized was, in the prevailing mercantile understanding of the term, deemed syrup, and not sugar. By the Court : The denomination of merchandise, subject to the payment of duties, Is to be understood in a com- mercial sense, although it may not be scientifically correct. All laws regulating the collection of duties are for practical application to commercial purposes, and are to be understood in a commercial sense. And it is to be presumed that Congress so used and understood them. The United States v. One Hundred and Twelve Casks of Sugar, 8 Peters, 277. Cabinet wares, &c. ACT OF JULY 14, 1832. 103 Twenty-second. On olive oil, in casks, twenty cents a gallon. ouve oii. Twenty-third. On the wines of France, namely, red wines, in wines, casks, six cents a gallon ; white wines, in casks, ten cents a gallon, and French wines of all sorts, in bottles, twenty-two cents a gallon ; until the third day of March, eighteen hundred and thirty-four ; and from and after that day one half of those rates respectively; and on all wines other than those of France, one half of their present rates of duty, respectively, from and after the day last aforesaid. Provided, Proviso. That no higher duty shall be charged under this act, or any existing law, on the red wines of Austria than are now, or may be, by this act levied upon red wines of Spain when the said wines are imported in casks. Twenty-fourth. On the following articles an ad valorem duty of ,q^*^^^|.^' ^^^^»< fifteen per centum, namely, barley, grass or straw baskets, composi- ° ^°' tion, wax, or amber beads ; all other beads not otherwise enumerated, lamp black; indigo, bleached and unbleached linens; shell or paper boxes, hair bracelets, hair not made up for head dresses, bricks, pav- ing tiles, brooms of hair or palm leaf, cashmere of Thibet, down of all kinds, feathers for beds. Twenty-fifth. All articles not herein specified, either as free or as agg '■"'^'*' °°' ^p^*^'' liable to a different duty, and which, by the existing laws, pay an ad valorem duty higher than fifteen per centum, to pay an ad valorem duty of fifteen per centum, from and after the said third day of March, one thousand eight hundred and thirty-three."' Sec. 3. And le it further enacted. That, in addition to the articles imported" from"and exempted from duty by the existing laws, the following articles, im- after March 3, ported from and after the third day of March, one thousand eight emp^t'ea *from*duty' hundred and thirty-three, shall be exempted from duty; that is to say, teas of all kinds imported from China or other places east of the Cape of Good Hope, and in vessels of the United States, coffee, cocoa, almonds, currants, prunes, figs, raisins in jars and boxes, all other raisins, black pepper, ginger, mace, nutmegs, cinnamon, cassia, cloves, pimento, camphor, crude saltpetre, flax unmanufactured, quicksilver, opium, quills unprepared, tin in plates and sheets, unmanufactured marble, argol, gum arable, gum Senegal, epaulettes of gold and silver, lac dye, madder, madder root, nuts and berries used in dyeing, saffron, tumeric, woad or pastel ; aloes, ambergris, Burgundy pitch, bark, Pe- ruvian, cochineal, capers, chamomile flowers, coriander seeds, can- tharides, castanas, catsup, chalk, cocculus indicus, coral, dates, filberts, filtering stones, frankincense, grapes, gamboge, hemlock, henbane, horn plates for lanthorns, ox horns, other horns and tips, India rub- ber, ipecacuanha, ivory unmanufactured, juniper berries, musk, nuts of all kinds, olives, oil of juniper, paintings and drawings, rattans unmanufactured, reeds unmanufactured, rhubarb, rotten stone, tam- arinds, tortoise shell, tin foil, shellac, sponges, sago, lemons, limes, pine apples, cocoa nuts and shells, iris or orris root, arrow root, bole ammoniac, Colombo root, annotto, annise-seed, oil of annise-seed, oil of cloves, cummin seed, sarsaparilla, balsam tolu, assafcetida, ava root, alcornoque, canella alba, cascarilla, haerlem oil, hartshorn, manna, senna, tapioca, vanilla beans, oil of almonds, nux vomica, amber, platina, busts of marble, metal or plaster, casts of bronze or plaster, strings of musical instruments, flints, kelp, kermes, pins, needles, mother of pearl, hair unmanufactured; hair pencils, Brazil paste, tartar crude, vegetables such as are used principally in dyeing and in composing dyes, weld, and all articles used principally for dyeing, coming under the duty of twelve and a half per centum, ex- ''The twenty-fifth clause of the second section of the tariff act of 1832 in- cludes within its terms all bindings, whether worsted or woolen. Whiting v, Bancroft, 1 Story C. C. R., 560. 104 ACT OF JULY 14, 1832. Proviso. Parts of acts re- pealed. Duty not exceed- ing $200 to be paid in casli ; if it ex- ceed .$200 to be paid or secured to be paid. So much of tlie sixty-second section of tbe act of Marcli 2, 1799, cli. 22, vol. i, p. 627, S. L., as autliorizes deposit of teas in bond, to be repealed. Any law requir- ing teas to be weighed, &c., re- pealed. Duties on wool to be paid in cash, or placed under bond, in public stores. ProTiso. Proviso. Proviso. Actual value of goods, &c.. In cer- tain cases to be appraised, estimat- ed, and ascertained by collector and appraiser. cept bichromate of potash, prussiate of potash, chromate of potash, and nitrate of lead, aquafortis, and tartaric acids; all other dyeing drugs, and materials for composing dyes, all other medicinal drugs, and all articles not enumerated in this act nor the existing laws, and which are now liable to an ad valorem duty of fifteen per centum, except tartar emetic and Kochelle salts, sulphate of quinine, calomel and corrosive sublimate, sulphate of magnesia, glauber salts: Pro- vided, That nothing in this act contained shall be so construed as to reduce the duties upon alum, copperas, manganese, muriatic or sul- phuric acids, refined saltpetre, blue vitriol, carbonate of soda, red lead, white lead or litharge, sugar of lead or combs. Sec. 4. And ie it further enacted, That, from and after the third day of March aforesaid, so much of any act of Congress as requires the addition of ten or twenty per centum to the cost or value of any goods, wares, or merchandise, in estimating the duty thereon, or as imposes any duty on such addition, shall be repealed. Sec. 5. And ie it further enacted, That from and after the third day of March aforesaid, where the amount of duty on merchandise, except wool, manufactures of wool, or of which wool is a component part, imported into the United States, in any ship or vessel, on ac- count of one person only, or of several persons jointly interested, shall not exceed two hundred dollars, the same shall be paid in cash without discount ; and if it shall exceed that sum, shall, at the option of the importer or importers, be paid, or secured to be paid, in the manner now required by law, one half in three, and one half in six calendar months; and that, from and after the said third day of March, so much of the sixty-second section of the act entitled " An act to regulate the collection of duties on imports and tonnage," ap- proved the second day of March, one thousand seven hundred and ninety-nine, as authorizes the deposit of teas under the bond of the importer or importers, shall be repealed: and that so much of any existing law as requires teas, when imported in vessels of the United States, from places beyond the Cape of Good Hope, to be weighed, marked and certified, shall be and the same is hereby repealed. Sec. 6. And he it further enacted. That, from and after the third day of March aforesaid, the duties on wool, manufactures of wool, or of which wool is a component part, shall be paid in cash, without dis- count, or, at the option of the importer, be placed in the public stores, under bond, at his risk, subject to the payment of the customary stor- age and charges, and to the payment of interest at the rate of six per centum per annum while so stored: Provided, That the duty on the articles so stored shall be paid one half in three, and one half in six months from the date of importation : Provided, also, That if any instalment of duties be not paid when the same shall have become due, so much of the said merchandise as may be necessary to discharge such instalment shall be sold at public auction, and retaining the sum necessary for the payment of such instalment of the duties, together with the expenses of safe keeping and sale of such goods, the over- plus, if any, shall be returned by the collector to the importer or owner, or to his agent or lawful representative ; And provided also, That the importer, owner, or consignee of such goods, may, at any time after the deposit shall have been made, withdraw the whole or any part thereof, on paying the duties on what may be withdrawn, and the customary storage and charges, and of interest. Sec. 7. And he it further enacted, That in all cases where the duty which now is, or hereafter may be imposed on any goods, wares, or merchandise imported into the United States, shall, by law, be regu- lated by, or be directed to be estimated or levied upon, the value of the square yard, or of any other quantity or parcel thereof ; and in all cases where there is or shall be imposed any ad valorem rate of duty ACT OF JULY 14, 1832. 105 Proviso. on any goods, wares, or merchandise imported into the United States, it shall be the duty of the collector within whose district the same shall be imported or entered, to cause the actual value thereof, at the time purchased, and place from which the same shall have been im- ported into the United States, to be appraised, estimated and ascer- tained, and the number of such yards, parcels, or quantities, and such actual value of every of them, as the case may require ; and it shall, in every such case, be the duty of the appraisers of the United States, and every of them, and of every other person who shall act as such appraiser, by all the reasonable ways or means in his or their power, to ascertain, estimate, and appraise the true and actual value, any invoice or affidavit thereto to the contrary notwithstanding, of the said goods, wares, and merchandise, at the time purchased, and place from whence the same shall have been imported into the United States, and the number of such yards, parcels, or quantities, and such actual value of every of them as the case may require ; and all such goods, wares, and merchandise, being manufactures of wool, or whereof wool shall be a component part, which shall be imported into the United States in an unfinished condition, shall, in every such appraisal, be taken, deemed and estimated by the said appraisers, and every of them, and every person who shall act as such appraiser, to have been, at the time purchased, and place from whence the same were imported into the United States, of as great actual value as if the same had been entirely finished: Provided, That in all cases where any goods, wares, or merchandise, subject to ad valorem duty, or whereon the duty is or shall be by law regulated by, or be directed to be estimated or levied upon, the value of the square yard, or any other quantity or parcel thereof, shall have been imported into the United States from a country other than that in which the same were manufactured or produced, the appraisers shall value the same at the current value thereof at the time of purchase, before such last expor- tation to the United States, in the country where the same may have been originally manufactured or produced. Sec. 8. And he it further enacted, That it shall be lawful for the Appraisers may appraisers to call before them, and examine, 'upon oath, any owner, &c., touching true importer, consignee, or other person, touching any matter or thing dfs'e^mported^'and which they may deem material in ascertaining the true value of any require the produc- merchandise imported, and to require the production on oath, to the ""' ° ^ ^'^^' '^" collector, or to any permanent appraiser, of any letters, accounts, or invoices, in his possession, relating to the same, for which purpose they are hereby authorized to administer oaths. And if any person so called shall fail to attend, or shall decline to answer, or to produce such papers when so required, he shall forfeit and pay to the United States fifty dollars; and if such person be the owner, importer or consignee, the appraisement which the said appraisers may make of the goods, wares, or merchandise, shall be final and conclusive, any act of Congress to the contrary notwithstanding. And any person who shall swear falsely on such examination, shall be deemed guilty of perjury ; and if he be the owner, importer, or consignee, the mer- chandise shall be forfeited. Sec. 9. And he it further enacted, That it shall be the duty of the ^^^^^^ of the sec^ Secretary of the Treasury, under the direction of the President of the Treasury. United States, from time to time, to establish such rules and regula- tions, not inconsistent with the laws of the United States, as the Pres- ident of the United States shall think proper, to secure a just, faithful, and impartial appraisal of all goods, wares, and merchandise, as aforesaid, imported into the United States, and just and proper entries of such actual value thereof, and of the square yards, parcels, or other quantities, as the case may require, and of such actual value of every of them; and it shall be the duty of the Secretary of the 106 ACT OF JULY 14, 1832. Treasury to report all such rules and regulations, with the reasons therefor, to the then next session of Congress. ^^Additionai^d u t^y Sbc. 10. And he it further enacted, That an addition of ten per all goodly &c° im^ centum shall be made to the several rates of duties by this act imposed, vessels, whe're^a ^^ respect to all goods, wares and merchandise, on the importation of specific' discrimina- which, in American or foreign vessels, a specific discrimination has already^ made. ^^° not already been made, which, from and after the third day of March aforesaid, shall be imported in ships or vessels not of the United Proviso. States : Provided, That this additional duty shall not apply to goods, wares, and merchandise which shall be imported after said day in ships or vessels not of the United States, entitled by treaty, or by an act or acts of Congress, to be entered in the ports of the United States, on the payment of the same duties as shall then be paid on goods, wares, and merchandise imported in ships or vessels of the United States. Drawback. Seq. h. ^^d he it further enacted, That there shall be allowed a drawback of the duties by this act imposed, on goods, wares, and mer- chandise, which shall be imported from and after the said third day of March, vipon the exportation thereof, within the time and in the Proviso. manner prescribed in the existing laws at the time: Provided, no drawback shall be allowed on a less quantity of cordage than five tons, thf ^'?onlcti^T *of ^^^- 12- ^^<^ ^^ ^'^ further enacted, That the existing laws at the duties to continue time shall extend to, and be in force for, the collection of the duties March °3,*'i83^,"a3 imposcd by this act, on goods, wares, and merchandise which shall acte^ in^'tws act^"' ^^ imported into the United States from and after the said third day of March; and for the recovery, collection, distribution, and re- mission of all fines, penalties, and forfeitures, and for the allowance of drawbacks by this act authorized, as fully and effectually as if every regulation, restriction, penalty, forfeiture, provision, clause, matter, and thing in the then existing laws continued, had been in- serted in, and re-enacted by this act; and that so much of any act which is contrary to this act, shall be, and the same is hereby, re- pealed. Value of best arti- Sec. 13. And he it further enacted, That whenever goods composed ?ng an or par^'wooi whoUy, or in part, of wool or cotton of similar kind, but different adopte"'as' averagi ^^^^li^y, are found, in the same packages, charged at an average price, value of the whole, it shall be the duty of the appraisers to adopt the value of the best article contained in such package, and so charged, as the average value of the whole ; and that so much of the act entitled "An act for the more effectual collection of the impost duties," approved the twenty-eighth May, one thousand eight hundred and thirty, as re- quires the appraisers to adopt the value of the best article contained in a package as the average value of the whole, be, and the same is hereby, repealed. Goods found not Qec. 14. And he it further enacted. That whenever, upon the open- to correspond with . , .,.'« , ' . p • ^ t -i ^ t entry, &c., to be mg and examination oi any package or packages or imported goods, forfeited. composed whoUy, or in part, of wool or cotton, in the manner pro- vided by the fourth section of the act for the more effectual collection of the impost duties, approved on twenty-eighth day of May, one thousand eight hundred and thirty, the said goods shall be found not to correspond with the entry thereof at the custom-house ; and if any package shall be found to contain any article not entered, such article shall be forfeited ; or if the package be made up with intent to evade or defraud the revenue, the package shall be forfeited ; and so much of the said section as prescribes a forfeiture of goods found not to correspond with the invoice thereof, be, and the same is hereby, re- pealed, ties^how^to'b™ est"- ®^^- ^^- '^'^^ ^^ ^^ further enacted. That, from and after the said mated. third day of March, one thousand eight hundred and thirty-three, the ad valorem rates of duty on goods, wares, and merchandise, shall be ACT OF JULY 14, 1832. 107 estimated in the manner following: to the actual cost, if the same shall have been actually purchased, or the actual value, if the same shall have been procured otherwise than by purchase, at the time and place when and where purchased, or otherwise procured, or to the appraised value, if appraised, shall be added all charges, except insurance. Sec. 16. And be it further enacted, That, from and after the said be^va"uea^lY'$4f8o! third day of March, one thousand eight hundred and thirty-three, in calculating the rates of duties, the pound sterling shall be considered and taken as of the value of four dollars and eighty cents. Sec. 17. And he it further enacted, That syrup imported in casks, sy°P- and all syrup for making sugar, shall be rated by weight, and pay the same duty as the sugar of which it is composed would pay in its nat- ural state; and that loaf or lump sugar, when imported in a pulver- sugar, ized, liquid, or other form, shall pay the same duty as is imposed by law on loaf or lump sugar ; and all lossil and crude mineral salt shall Mineral salt, pay fifteen per centttm ad valorem. Sec. 18. And he it further enacted, That the several articles enu- at^'^^'in^^thiT'wii merated in this bill, whether imported before or after the passage may be put in cus- thereof , may be put into the custom-house stores, under the bond of under""!.! Ibond of the importer or owner ; and such of said articles as shall remain *^^ suSi°a*s^ remain under the control of the proper officer of the customs on the third day after March _ 3, of March, eighteen hundred and thirty-three, shall be subject to no to^no'°ot'her"d'uty other duty than if the same were imported, respectively, after that *5te° that* day ^*^if day. And if the duties or any part thereof on the articles deposited the duties were as aforesaid shall have been paid previous to the said third day of brrefSnded^""*' *" March, the amount so paid shkll be refunded to the person importing and depositing the said articles: Provided, That this section shall apply to merchandise in original packages which may have been en- tered and taken into the possession of the importer or owner; upon condition that the said merchandise be placed under the custody of the proper officer of the customs, and that the same shall remain under his control on the third day of March next : And provided fur- '°^ ^°' ther, That the Secretary of the Treasury be authorized to prescribe such rules and regulations as may be necessary to carry this section into effect. Approved, July 14, 1832. S. L., Vol. 4, Chap. CCL. — An act to release from duty iron prepared for, and July 14, 1832. actually laid on, railways or inclined planes. Be it enacted hy the Senate and House of Representatives of the United States of America, in Congress assemhled, That when it shall Treasury'"^to "allow be satisfactorily proved to the Secretary of the Treasury, that any drawback on ran rail iron imported for the purpose of being applied in the construe- '™°' ^'^' tion of any railroad or inclined plane by any state or incorporated company has been actually and permanently laid on any such railroad or inclined plane, that then, and in that case, he may allow a draw- back of the duty on such rail iron so laid, or if the duty shall have been actually paid, he may refund the same ; any thing in any act to the contrary notwithstanding: Provided, That no iron shall be con- ^^'o^'^o- sidered as railroad iron but such as is prepared to be laid upon rail- roads, or inclined planes, without further manufacture. Sec. 2. And he it further- enacted, That whenever any railroad iron ^'^^l ™j^ ^onds^ex- may have been, or shall hereafter be imported by any state or incor- tended in certain porated company for the purpose of being laid down on any railroad, '^''^*^' and the bonds given for the duties on the same, shall become due before the said iron can be so laid down, the Secretary of the Treas- ury be, and he is hereby authorized to extend the time for the pay- 108 ACT OF MAR. 2, 1833. ProTiso. ment of so much of said bonds as shall be equal to the amount of the drawback to which said state or company may be entitled : Provided, The time shall not be extended beyond three years from the date of the importation: and where any such state or company may have already paid the whole amount of any such bond, the Secretary of the Treasury be authorized to cause the amount of the drawback on the same to be refunded, on taking bond with sufficient sureties that the .same shall be repaid, should the iron for which said bond may be given, not be actually laid down within three years from the time of importation. Approved, July 14, 1832. March 2, 1833. Act of July 14, 1832, p. 95 of this vol. Certain articles imported hefore or after July 14, 1832, may be deposited in the public stores. Wines entitled to the benefit of the act. Proviso. Proviso. When goods may remain in ware- house of owner, &e. Proviso. Articles under custody of officer of customs, as afore- said, to be subject to no higher duty than levied under act of July 14, 1832. S. L., Vol. 4, Chap. .LVIII. — An act to explain and amend the eighteenth section of "An act to alter and amend the several acts imposing duties on imports" approved the fourteenth July, one thousand eight hundred and thirty-two. Be it enacted hy the 8enate and House of Representatives of the United States of America, in Congress assembled, That all articles upon which the duties were reduced by "An act to alter and amend the several acts imposing duties on imports," approved the fourteenth July, one thousand eight hundred and thirty-two, and which may not have been deposited under the provisions of the eighteenth section of the act aforesaid, whether the said articles were imported, or the duties thereon were secured or paid, before or after the passage of said act, may, to obtain the benefit of said act and this amendment thereto, be deposited at any time before the first of April next in the custom-house stores, or in the manner prescribed in the following section, by the importer, consignee, or any subsequent purchaser or owner, and all wines now in bond, or which may be imported at any time previous to the fourth day of March, one thousand eight hundred and thirty-four, and which may remain in the custody of the customs on that day, shall be entitled to the benefit of this act, and of that to which it is an amendment: Provided, That no merchandise im- ported in packages, bales, or casks, shall be entitled to the benefit of this act, or of that, to which it is an amendment, unless they are as originally imported : and that all articles placed in the custody of the customs under this act shall so remain, for inspection and examina- tion, till the fourth day of March next : Provided, also. That nothing contained in this act shall be so construed as to extend the provisions thereof to any merchandise, which, under the existing laws, would not be entitled to the benefits of drawback. Sec. 2. And be it further enacted. That, in all cases where the quan- tity of merchandise, entitled to the benefits of the acts aforesaid shall exceed ten packages, bales, or casks, or where the article may be in bulk, or otherwise than in packages, bales, or casks, the collector of the district where the same may be, is hereby authorized to direct that the said merchandise shall not be removed from the warehouse of the owner, but that the same shall be there placed in the custody of a proper officer of the customs, who shall examine the same, and keep them under the keys of the custom-house, till the first of April, as aforesaid: Provided, The collector shall consider the same a safe place of deposit, and that application be made to him for that pur- pose on or before the twenty-fifth March next. Sec. 3. And he it further enacted. That all articles remaining under the control of the proper officer of the customs, according to the provi- sions of this act, on the first April next, and all wines which shall remain in the same manner, after the fourth day of March, one thou- sand eight hundred and thirty-four, shall be subject to no higher duty than would be levied under the act aforementioned, approved the four- ACT OF MAR. 2, 1833. 109 teenth of July last; and if any higher duty shall have been paid, such paM^tlf'^be'' refund- excess shall be refunded, out of any money in the treasury not other- ea, etc. wise appropriated, to the person placing the same in the custody of the customs, and any outstanding bond or bonds which may have been given for duties on the same shall be cancelled ; and if a sum equal to the amount of duties levied by the said act of the fourteenth July, shall not have been collected and the bond or bonds given shall amount to more than the duties imposed by said act, the Secretary of the Treasury shall direct that a debenture certificate or certificates, the form of which shall be prescribed by him, for such excess of duty, shall be issued to the persons placing the same in the custody of the customs, payable out of the bond or bonds given for duties on the same, the col- lectors to give the debtors credit on their bonds for the difference between the high and low duties, and to cancel the bonds on payment of the balance. Sec. 4. And be it further enacted, That the Secretary of the Treas- J^xcess of duties ury shall cause the amount of excess of duties, as aforesaid, to be as- and ^articles to be certained and paid, or the credit given as the case may be, as soon as examined, &c. practicable after the first of April next ; and that he shall be author- ized to cause all articles under the control of the proper officers of the customs to be examined ; and where the merchandise may have passed out of the possession of the importer or consignee, to require satis- factory evidence of the transfer or transfers to identify the same ; and to make all other rules and regulations which may be necessary and proper to carry this act into effect. Sec. 6. And ie it further enacted, That the Secretary of the Treas- ^®'i*' *° ^^ ^^' ury is hereby authorized and directed to extend relief to all persons, whose cases are provided for in this act, who may have been deprived of the benefit thereof in consequence of the collector's not having re- ceived his instructions in pursuance of it, from the Secretary of the Treasury. Sec. 6. And he it further enacted. That the seventeenth section of f^fH^^}] "isso* the aforesaid act of the fourteenth day of July, one thousand eight %. ogf this voi.T! hundred and thirty-two, as far as the same relates to the duty on pul- 4° ^g'ss^'^*^'^' Marcii verized or crushed sugar, shall take effect on the fourth day of March, of the present year. Approved, March 2, 1833. S. L., Vol. 4, Chap. LV. — A)i act to modify the act of the fourteenth of July, Marcli 2, 1833. one thousand eight hundred and thirty-two, and all other acts imposing ' duties on imports." Be it enacted hy the Senate and House of Representatives of the ^ g^|t "* ^^'y ^i|^ United States of America, in Congress assembled. That from and voi. ' ^' "*' after the thirty-first day of December, one thousand eight hundred and isfs' p* losr'tiifs thirty-three, in all cases where duties are imposed on foreign imports, ^°i- by the act of the fourteenth day of July, one thousand eight hundred ■» The act of Congress of March 2, 1833, ch. 5.5, commonly called " The com- promise act," did not, prospectively, repeal all duties upon imports after 30th June, 1842. Repealing only such parts of previous acts as vrere inconsistent with itself, it left in force, after June, 1842, the same duties which were in force on the first of June, 1842, (Aldridge and others v. Williams, 3 Howard, 1.) The provisions of the act of 1833, by which duties were to be levied, after June 1, 1842, on the home valuation, " under such regulations as may be pre- scribed by law," comprehended all the regulations existing under the law at the time when the duties, according to the home valuation, accrued. The regula- tions established by the seventh and eighth sections of the act of 1832 were, after the compromise act expired, in force, and were sufficient for the collection of duties after June 1, 1842. IMd. The ninth section of the act of 1832 makes it the duty of the Secretary of the Treasury, under the direction of the President, to establish, when necessary, 110 ACT OF MAR. 2, 1833. si'^ms aii'^duues ^^^ thirty-two, entitled "An act to alter and amend the several acts exceeding 20 per imposing duties on imports," or by any other act, shall exceed twenty by°iiienii?liirstr?k^ per centum on the value thereof, one tenth part of such excess shall thi excesT&"*'' °' ^^ deducted ; from and after the thirty-first day of December, one ' ' thousand eight hundred and thirty-five, another tenth part thereof shall be deducted; from and after the thirty-first day of December, * one thousand eight hundred and thirty-seven, another tenth part thereof shall be deducted ; from and after the thirty-first day of De- cember, one thousand eight hundred and thirty-nine, another tenth part thereof shall be deducted; and from and after the thirty-first day of December, one thousand eight hundred and forty-one, one-half of the reside [residue] of such excess shall be deducted; and from and after the thirtieth day of June, one thousand eight hundred and forty-two, the other half thereof shall be deducted, kerseys &c ^i&iseS. ^^^- ^- ■^'"^ ^^ ^^ further enacted, That so much of the second see- to 50 per cent. tion of the act of the fourteenth of July aforesaid, as fixes the rate of duty on all milled and fulled cloth known by the names of plains, kerseys, or kendal cottons, of which wool is the only material, the value whereof does not exceed thirty-five cents a square yard, at five per centum ad valorem, shall be, and the same is hereby, repealed. And the said articles shall be subject to the same duty of fifty per centum, as is provided by the said second section for other manufac- tures of wool; which duty shall be liable to the same deductions as are prescribed by the first section of this act. co^nunued'u^tn Sec. 3. And he it further enacted, That, until the thirtieth day of June 30, 1842. June, one thousand eight hundred and forty-two, the duties imposed by existing laws, as modified by this act, shall remain and continue to in^ash^&c. *^ ^^'"^ be Collected. And from and after the day last aforesaid, all duties upon imports shall be collected in ready money ; and all credits now allowed by law, in the payment of duties, shall be, and hereby are abolished ; and such duties shall be laid for the purpose of raising such revenue as may be necessary to an economical administration of the ued ""at *po?t*s ^ rf government ; and from and after the day last aforesaid, the duties re- entry, quired to be paid by law on goods, wares, and merchandise, shall be assessed upon the value thereof at the port where the same shall be en- tered, under such regulations as may be prescribed by law. De^embe^r 3i?i833^ ^^'^- *• ^*^^ ^^ *'^ further enacted, That, in addition to the articles now exempt by the act of the fourteenth of July, one thousand eight hundred and thirty-two, and the existing laws, from the payment of duties, the following articles imported from and after the thirty-first day of December, one thousand eight hundred and thirty-three, and until the thirtieth day of June, one thousand eight hundred and forty- two, shall also [be] admitted to entry, free from duty, to wit : bleached and unbleached linens, table-linen, linen napkins, and linen cambrics, and worsted, manufactures of silk, or of which silk shall be the com- ponent material of chief value, coming from this side of the Cape of Good Hope, except sewing silk, june^sorisll.''**^' Sec. 5. And he it further enacted,^ That from and after the said thirtieth day of June, one thousand eight hundred and forty-two, the rules and regulations to secure a just, faithful, and impartial appraisal of mer- chandise, and just and proper entries of them. It is very clear that any regu- lations within the authority thus given are regulations prescribed by law. Ihii. In expounding this law, the judgment of the court can not, in any degree, be Influenced by the construction placed upon it by individual Members of Con- gress in the debate which took place on its passage, nor by the motives or reasons assigned by them for supporting or opposing amendments offered. The law, as it passed, is the will of a majority of both Houses, and the only mode in which this will is spoken is in the act itself ; and we must gather their intention from the language there used, comparing it, where any ambiguity exists, with laws upon the same subject, and looking, if necessary, to the public history of the times in which it was passed. Z&id., 24. ACT OF MAR. 2, 1833. Ill following articles shall be admitted to entry, free from duty, to wit : indigo, quicksilver, sulphur, crude saltpetre, grindstones, refined borax, emory, opium, tin in plates and sheets, gum Arabic, gum Sene- gal, lac dye, madder, madder root, nuts and berries used in dyeing, saffron, turmeric, woad or pastel, aloes, ambergris. Burgundy pitch, cochineal, chamomile flowers, coriander seed, catsup, chalk, cocculus indicus, horn plates for lanterns, ox horns, other horns and tips, india- rubber, manufactured ivory, juniper berries, musk, nuts of all kinds, oil of juniper, unmanufactured rattans and reeds, tortoise shell, tin foil, shellac, vegetables used principally in dyeing and composing dyes, weld, and all articles employed chiefly for dyeing, except allum, coperas, bichromate of potash, prussiate of potash, chromate of pot- ash, and nitrate of lead, aqua f ortis, and tartaric acids. And all im- cias"es^^o?° articUs ports on which the first section of this act may operate, and all arti- a^'^r June 30, i842. cles now admitted to entry [free] from duty, or paying a less rate of duty than twenty per centum ad valorem, before the said thirtieth day of June, one thousand eight hundred and forty-two, from and after that day may be admitted to entry subject to such duty, not exceeding twenty per centum ad valorem, as shall be provided for by law. Sec. 6. And le it further enacted, That so much of the act of the repe'Sed'^""^ "*'** fourteenth day of July, one thousand eight hundred and thirty-two, or of any other act, as is in-consistent with this act, shall be, and the same is hereby, repealed: Provided, That nothing herein contained Proviso, shall be so construed as to prevent the passage, prior or subsequent to the said thirtieth day of June, one thousand eight hundred and forty- two, of any act or acts, from time to time, that may be necessary to detect, prevent, or punish evasions of the duties on imports imposed by law, nor to prevent the passage of any act, prior to the thirtieth day of June, one thousand eight hundred and forty-two, in the con- tingency either of excess or deficiency of revenue, altering the rates of duties on articles which, by the aforesaid act of fourteenth day of July, one thousand eight hundred and thirty-two, are subject to a less rate of duty than twenty per centum ad valorem, in such manner as not to exceed that rate, and so as to adjust the revenue to either of the said contingencies. Approved, March 2, 1833. S. L., Vol. 4, Chap. LXII. — An act to explain and amend the act to alter and March 2, 1833. amend the several acts imposing duties on imports passed July fourteenth, one thousand eight hundred and thirty-two, so far as relates to hardware, and certain manufactures of copper and brass, and other articles. Be it enacted hy the Senate and House of Representatives of the United States of America, in Congress assembled, That the pro- Act of Juiy 14, visoes of the tenth and twelfth clauses of the second section of the vol. ' ^' act to alter and amend the several acts imposing duties on imports, passed July fourteenth, eighteen hundred and thirty-two, be, and g„f g^^^J t?™ juSI the same are hereby suspended until the first day of June, eighteen 1, 1834. hundred and thirty-four. Sec. 2. And be it further enacted. That, so much of the act to alter Q^ll^^\,.%attoms and amend the several acts imposing duties on imports, passed July &c., repealed. the fourteenth, eighteen hundred and thirty-two, as repeals the duties heretofore levied on copper bottoms cut round, and copper bottoms raised to the edge, and still bottoms cut round and turned upon the edge, and parts thereof, and on copper plates or sheets, weighing more than thirty-four ounces per square foot, commonly called braziers' copper, and on tobacco leaves, or unmanufactured, be, and the same is hereby repealed. Sec. 3. And be it further enacted. That nothing contained in the Duty on sheet act of the fourteenth of July, eighteen hundred and thirty-two, to 112 ACTS OF JUNE 30, 1834; MAR. 3, 1835. alter and amend the several acts imposing duties on imports, shall be so construed as to authorize the exemption, from the payment of duty on sheet and rolled brass, but the same shall be charged with the pay- ment of a duty of twenty-five per centum advalorem. Approved, March 2, 1833. June 30, 1834. S. L., VOL. 4, Chap, CXXXI. — An act to suspend the operations of certain pro- visoes of "An act to alter and amend the several acts imposing duties on im- ports," approved the fourteenth day of July, eighteen hundred and thirty-two. Part of act Be it enacted iy the Senate and House of Representatives of the "' United States of America, in Congress assembled, That the provisoes 95]^ this' Toi^'sus- of the tenth and twelfth clauses of the second section of the act to pended. alter and amend the several acts imposing duties on imports, passed July fourteenth, eighteen hundred and thirty-two, be, and the same are hereby, suspended until the third day of March next. And in the sec^retary of mean time, that the Secretary of the Treasury be directed to inquire, to'^^congress. '^^^"'^ whether it be necessary to except any manufactured articles from the operation and effect of those provisoes, by reason of the difficulty of ascertaining the duties chargeable upon such articles, and that he make report to Congress, at the commencement of the next session. Approved, June 30, 1834. June 30, 1834. g. L., Vol. 4, Chap. CXXXIX. — An act concerning the duty on lead. Be it enacted iy the Senate and House of Representatives of the i °"*&c°°extended ^"*'^^^ States of America, in Congress assembled, That the duty of to^^'iead' in^ Ifther three cents a pound on lead in pigs, bars, and sheets, shall be con- *°'"'"^' sidered as extending to all articles manufactured of lead, the value of which does not exceed double that of the raw material of which it is composed, excepting lead manufactured into pipes, and old and ProTiso. scrap lead, which shall pay the same duties as heretofore : Provided, That nothing in this section shall extend to, or affect, the present duties on red and white lead, shot, sugar of lead, and litharge, ists' p** i09"^'th?s ^^^- ^- "^""^ ^^ ^^ further enacted. That the provisions of the afore- voi. ' ' ' said section shall be subject to the reductions in duties provided for in the act entitled "An act to modify the act of the fourteenth of July, one thousand eight hundred and thirty-two, and all other acts im- posing duties on imports," passed second March, one thousand eight hundred and thirty-three. Approved, June 30, 1834. March 3, 1835. S. L., Vol. 4, Chap. XLIV. — An act further to suspend the operation of certain provisoes of "An act to alter and amend the several acts imposing duties on imports," approved the fourteenth day of July, one thousand eight hundred and thirty-two. Be it enacted by the Senate and House of Representatives of the 1832* p' 95''' this United States of America, in Congress assembled, That the provisoes vol. ■ ' of the tenth and twelfth clauses of the second section of the "Act to thf^secoud'^secHon alter and amend the several acts imposing duties on imports," passed suspended. on the fourteenth day of July, one thousand eight hundred and thirty-two, be, and the same are hereby further suspended, until the end of the next session of Congress. Approved, March 3, 1836. ACT OF APR. 28, 1835. 113 Proclamation, No, 27, iy the President, suspending discriminating duties as to April 28, 1835. Mechlenierg Schwerin. Whereas by an act of Congress of the United States, of the twenty- ing^^act"re!litiTf "o fourth of May, one thousand eight hundred and twenty-eight, en- discriminating du- titled "An act in addition to an act entitled 'An act concerning dis- criminating duties of tonnage and impost,' and to equalize the duties on Prussian vessels and their cargoes," it is provided, that upon satis- ggj"'- ^' ®- ^■' p- factory evidence being given to the President of the United States by the government of any foreign nation, that no discriminating duties of tonnage or impost are imposed or levied in the ports of the said nation, upon vessels wholly belonging to citizens of the United States, or upon the j>raduce, manufactures, or merchandise, imported in the same, from the United States, or from any foreign country, the President is hereby authorized to issue his proclamation, declaring that the foreign discriminating duties of tonnage and impost, within the United States, are and shall be suspended and discontinued, so far as respects the vessels of the said foreign nation, and the produce, manufactures, or Tnerchandise imported into the United States, in the same, from the said foreign nation, or from any other foreign coun- try,' the said suspension to take effect from the time of such notifica- tion being given to the President of the United States, and to con- tinus so long as the reciprocal exemption of vessels belonging to citi- zens of the United States, and their cargoes, as aforesaid, shall be con- tinued, and no longer. And whereas, satisfactory evidence has lately been received by me m e^c h'ff n1i)^?r g - from His Royal Highness the Grand Duke of Mechlenberg Schwerin, schwerin. through an official communication of Leon Herckenrath, his consul at Charleston, in the United States, under date of the thirteenth April, one thousand eight hundred and thirty-five, that no discriminating duties of tonnage or impost are imposed or levied in the ports of the Grand Duchy of Mechlenberg Schwerin, upon vessels wholly belong- ing to citizens of the United States, or upon the produce, manufac- tures, or merchandise imported in the same from the United States or from any foreign country. Now, therefore, I, Andrew Jackson, President of the United States ti?i^Sn"'e°seis\n"d of America, do hereby declare and proclaim, that the foreign dis- cargoes of Mechien- criminating duties of tonnage and impost within the United States pInded'^''from" April are and shall be suspended and discontinued, so far as respects the ^^' ^^^^■ vessels of the Grand Duchy of Mechlenberg Schwerin, and the pro- duce, manufactures, or merchandise, imported into the United States, in the same, from ths said Grand Duchy, or from any other foreign country; the said suspension to take effect from the thirteenth day of April, one thousand eight hundred and thirty-five, above mentioned, and to continue so long as the reciprocal exemption of vessels, belong- ing to citizens of the United States and their cargoes, as aforesaid, shall be continued, and no longer. Given under my hand, at the city of Washington, the twenty- eighth day of April, in the year of our Lord one thousand [l. S.J eight hundred and thirty-five, and of the independence of the United States the fifty-ninth. Andeew Jackson. By the President: John Forstth, Secretary of State. 13911— H. Doc. 671, 61-2 8 114 ACTS OF JULY 1, 1836 ; JULY 4, 1836 ; SEPT. 1, 1836. July 1, 1836. s. L., Vol. 5, Chap. CCXXXIII. — An act explanatory of an act entitled "An act to release from duty, iron prepared for, and actually laid on, railways and inclined planes. Be it enacted hy the Senate and House of Representatives of the th^'Sft* o*/ jS? 14* United States of America in Congress assembled. That the act of the 1832,'' p.° 107/ this fourteenth of July, eighteen hundred and thirty-two, entitled "An ^°'' act to release from duty, iron prepared for, and actually laid on, rail- ways and inclined planes," shall not be so construed as to include spikes, pins, or chains, as railroad iron. Approved, July 1, 1836. July 4, 1836. S. L., Vol. 5, Chap. CCCLIX. — An act to suspend the discriminating duties upon goods imported in vessels of Portugal, and to reduce the duties on wines."' Be it enacted l)y the Senate and House of Representatives of the Acts suspended. United States of America in Congress assembled, That so much of the several acts of Congress as imposes a discriminating duty upon goods, wares, and merchandise, imported in foreigij vessels, be, and hereby is, suspended, so far as respects the produce or manufactures of Portugal proper, including Madeira, Porto Santo, and the Azores, when imported in vessels wholly and truly belonging to the subjects or citizens of said places; so that such produce or manufactures shall be subject to the same duties only as if imported in vessels of Proviso. the United States: Provided, however, And [that] this suspension shall continue no longer than this section remains in force, reiiced^ °one^haiT ^^^- ^- ^"^ ^^ ^'^ further enacted, That from and after the thirtieth after July 30, isse! day of July, eighteen hundred and thirty-six, the duty on all kinds of wine imported into the United States shall be reduced one-half, so that no more than one-half the amount now assessed shall be there- after assessed. Wines may be put Qec. 3. And he it further enacted. That all kinds of wine, whether into custom-house . , n 1 j! ji xi j? j.i ■ j. ^ I • j. xi stores, &c. imported before or after the passage of this act, may be put into the custom-house stores, under the bond of the importer or owner; and such of the said wines as shall remain under the control of the proper officer of the customs, on the thirtieth day of July, one thousand eight hundred and thirty-six, shall be subject to no other duty than if the same were imported after that day; and if the duties or any part thereof, on the wines deposited, as aforesaid, shall have been paid previous to the said thirtieth day of July, one thousand eight hundred and thirty-six, the amount of excess of duty shall be refunded to the Proviso. person importing and depositing the same : Provided, That no wines Proviso. shall be so deposited unless in the casks or bottles as imported: And provided^ further, That the benefit of this act shall not be extended to any wines not entitled to debenture. Approved, July 4, 1836. September 1, 1836. Proclamation, No. 28, hy the President, suspending discriminating duties as to Tuscany. act^reiSiv°'^to"d?s^ Whereas by an act of Congress of the United States, of the twenty- criminating duties, fourth of May, One thousand eight hundred and twenty -eight, entitled 1828, ch. 111. (,^^ ^^^ ^j^ addition to an act entitled 'An act concerning discriminat- ing duties of tonnage and impost,' and to equalize the duties on Prus- voi. 4, s. L., p. sian vessels and their cargoes," it is provided, that upon satisfactory evidence being given to the President of the United States, by the government ot any foreign nation, that no discriminating duties of "For notes of the acts relating to discriminating duties, see vol. 4, p. 2, Stat. L. 308 ACT OF MAY 31, 1838. 115 tonnage or imposts are imposed or levied, in the ports of the said nation, upon vessels wholly belonging to citizens of the United States, or upon the produce, manufactures, or merchandise imported in the same from the United States, or from any foreign country, the Presi- dent is hereby authorized to issue his proclamation, declaring that ' the foreign discriminating duties of tonnage and impost within the United States, are and shall be suspended and discontinued, so far as respects the vessels of the said foreign nation, and the produce, manu- factures, or merchandise imported into the United States, in the same, from the said foreign nation, or from any other foreign country; the said suspension to take effect from the time of such notification being given to the President of the United States, and to continue so long as the reciprocal exemption of vessels, belonging to citizens of the United States, and their cargoes, as aforesaid, shall be continued, and no longer. And whereas satisfactory evidence has lately been received by me^ Reciting acts of from the government of His Imperial and Royal Highness the Grand ''^°^'^'^°''- Duke of Tuscany, through an official communication of Baron Led- erer, the Consul-General of His Imperial and Eoyal Highness in the United States, under date of the sixth day of August, one thousand eight hundred and thirty-six, that no discriminating duties of tonnage or impost are imposed or levied, in the ports of Tuscany, upon vessels wholly belonging to citizens of the United States, or upon the produce, manufactures, or merchandise imported in the same from the United States, or from any foreign country. Now, therefore, I, Andrew Jackson, President of the United States erimtaattog* autoes' of America, do herehy declare and proclaim, that the foreign discrimi- so tar as respects nating duties of tonnage and impost within the United States are and canyr^slfspended. "^" shall be suspended and discontinued, so far as respects the vessels of the Grand DuTcedom of Tuscany, and the produce, manufactures, or merchandise, imported into the United States in the same, from the said Grand Dukedom, or from any other foreign country; the said suspension to take effect from the sixth day of August, one thousand jofP™ -A^ugust 6, eight hundred and thirty-six, above mentioned, and to continue so long as the reciprocal exemption of vessels belonging to citizens of the United States, and their cargoes, as aforesaid, shall be continued, and no longer. Given under my hand, at the city of Washington, the first day of September, in the year of our Lord one thousand eight [l. S.J hundred and thirty-six, and of the independence of the United States the sixty-first. Andrew Jackson. By the President : John Forsyth, Secretary of State. S. L., Vol. 5, Chap. XCIII. — An act to repeal certain provisos of "An act to May 31, 1838. alter and amend the several acts imposing duties on imports," approved the fourteenth day of July, eighteen hundred and thirty-two.' Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled. That the provisos The proviBos of of the tenth and twelfth clauses of the second section of the act to ciauses"'ot*°uie^^2d alter and amend the several acts imposing duties on imports, passed ^^if°^ fl 18I2 Tv July the fourteenth, eighteen hundred and thirty-two, be, and the 95, this Vol.), re- same are hereby, repealed. ^^^ ^ ' Approved, May 31, 1838. 116 ACTS OF JULY 7, 1838 ; SEPT. 11, 1841. July 7, 1838. s. L.j Vv-i. 5, Chap. CLXXVIII. — An act exempting from duty the coal which may 6e on hoard of steamboats or vessels propelled 6j/ steam on their arrival at any port in the United States. Be it enacted hy the Senate and House of Representatives of the steamboats'arriTiS' ^^^'^^"^ States of America in Congress assembled, That from and in the United States after the passage of this act, it shall be lawful for the captain or may ™TOceed^ w»h master of any steamboat or vessel propelled by steam, arriving at *orts*w!thout"^*'a^° ^^^ ^^^^ ^^ ^^'^ United States, to retam all the coal such boat or ing diTty thereon, vessel may have on board at the time of her arrival, and may pro- Acts repealed. ^^^^ with said coal to a foreign port, without being required to land the same, in the United States, or to pay any duty thereon ; and all acts inconsistent with the provisions of this act, shall be, and the same are hereby repealed. Approved, July 7, 1838. March 3, 1839. S. L., Vol. 5, Chap. LXXXII.— Ac* of March, 3, 1839. Money paid to col- Be it further enacted, and so forth, That from and after the passage a^scertained' 'duties^ of this act, all money paid to any collector of the customs, or to any 1839 '^voi ^^349 ^' P^^son acting as such, for unascertained duties or for duties paid under protest against the rate or amount of duties charged, shall be placed to the credit of the Treasurer of the United States, kept and disposed of as all other money paid for duties is required by law, or by regulation of the Treasury Department, to be placed to the credit of said Treasurer, kept and disposed of; and shall not be held by the said collector, or person acting as such, to await .any ascertain- ment of duties, or the result of any litigation in relation to the rate or amount of duty legally chargeable and collectable in any case where money is so paid ; but whenever it shall be shown to the satis- faction of the Secretary of the Treasury, that in any case of unascer- tained duties or duties paid under protest more money has been paid to the collector or person acting as such than the law requires should have been paid, it shall be his duty to draw his warant upon the Treasurer in favor of the person or persons entitled to the over-pay- ment, directing the said Treasurer to refund the same out of any money in the Treasury not otherwise appropriated. Approved, March 3, 1839. September 11, 1841. g. L., Vol. 5, Ohap. XXIV. — An act relating to duties and drawbaclcs. Be it enacted hy the Senate and House of Representatives of the After 30th Sep- United States of America in Congress ossemMed, That on all articles tata'Trticies "to pay imported into the United States from and after the thirtieth day cen^'advaforem. ''^'^ of September, eighteen hundred and forty-one, there shall be laid, collected, and paid on all articles which are now admitted free of duty, or which are chargeable with a duty of less than twenty per centum ad valorem, a duty of twenty per centum ad valorem, except on the following enumerated articles, that is to say: muriatic acid, sulphuric acid or oil of vitriol, alum, tartaric acid, aquafortis, blue vitriol, calomel, carbonate of soda, corrosive of sublimate, combs, cop- peras, indigo, nitrate of lead, red and white lead dry or ground in oil, sugar of lead, manganese, sulphate of magnesia, bichromate of potash, chromate of potash, prussiate of potash, glauber salts, rochelle salts, sulphate of quinine, refined saltpetre, which shall pay Articles to be ex- respectively the same rates of duty imposed on them under existing empt from duty. \^yf^ ; and the following articles shall be exempt from duty, to wit : tea and coffee, all painting and statuary the production of American artists residing abroad ; all articles imported for the use of the United States, and the following articles, when specifically imported by ACT OF SEPT. 11, 1841. 117 order, and for the use of any society incorporated or established for philosophical or literary purposes, or for the encouragement of the fine arts, or by order and for the use of any college, academy, school or seminary of learning, in the United States, to wit : philosophical apparatus, instruments, books, maps, charts, statues, busts of marble, bronze, alabaster, or plaster of Paris, casts, paintings, drawings, engravings, specimens of sculpture, cabinets of coins, gems, medsds, and all other collections of antiquities, statuary, modelling, painting, drawing, etching, or engraving; and, also, all importations of speci- mens in natural history, mineralogy, botany, and anatomical prepara- tions, models of machinery, and the models of other inventions, plants and trees, wearing apparel, and other personal baggage in actual use, and the implements or tools of trade of persons arriving in the United States; crude antimony, regulus of antimony, animals im- ported for breed, argol, gum arable, aloes, amberbris, bole armenian, arrowroot, annotto, aniseed, oil of aniseed, amber, assafcetida, ava root, alcornoque, alba canella, bark of cork tree unmanufactured, burr stones unwrought, brass, in pigs or bars, old brass, only fit to be remanufactured, brimstone or sulphur, barilla, brazilletto, boracic acid. Burgundy pitch, berries used for dyeing, smaltz, lasting or prunella, used in the manufacture of buttons and shoes, vanilla beans, balsam tolu, gold and silver coins and bullion, clay unwrought, copper imported in any shape for the use of the mint, copper in pigs, bars, or plates, or plates or sheets, of which copper is the material of chief value, suited to the sheathing of ships, old copper fit only to be remanufactured, lapis calammaris, cochineal, chamomile flowers, coriander seed, catsup, cantharides, castanas, chalk, coculus indicus, Colombo root, cummin seed, cascarilla, cream of tartar, vegetables, and nuts of all kinds used principally in dyeing and composing dyes, lac-dye, emery, epavilets and wings of gold or silver, furs undressed of all kinds, flaxseed or linseed, flax unmanufactured, fustic, flints, ground flint grindstones, gamboge, raw hides, hemlock, henbane, horn plates for lanterns, ox and other horns, Harlem oil, hartshorn, hair unmanufactured, hair pencils, ipecacuanha, ivory unmanufactured, iris root, juniper berries, oil of juniper, kelp, kermes, madder, madder root, musk, manna, marrow and other soap stocks, and soap stuffs, palm oil, mohair, mother of pearl, needles, nux vomica, orris root, oil of almonds, opium, palm leaf, platina, Peruvian bark, old pewter fit only to be remanufactured, plaster of Paris, quicksilver, rags of any kind of cloth, India rubber, reeds unmanufactured, rhubarb, rotten stone, elephants and other animals' teeth, polishing stones, bristles, ratans unmanufactured, raw and undressed skins, spelter, crude saltpetre, gum Senegal, saffron, shellac, soda ash, sponges, sago, sarsa- parilla, senna, sumac, tapioca, tamarinds, crude tartar, teutenegue, tin foil, tin in pigs, bars, plates, or sheets, tips of bone or horn, tortoise shell, turmeric, weld, woad or pastel, Brazil wood, Nicaragua wood, red wood, cam wood, log wood, dye woods of all kinds, unmanufac- tured woods of any kind, except rose wood, satin wood, and ma- hogany, whale and other fish oils of American fisheries, and all other articles the produce of said fisheries, and zinc; and, also, wool un- manufactured, the value whereof at the place of exportation shall not exceed eight cents per pound; Provided, That if any fine wool be mixed with dirt or other material, and thus be reduced in value to eight cents per pound or under, the appraisers shall appraise said wool at such price as in their opinion it would have cost had it not been so mixed, and a duty thereon shall be charged in conformity with such appraisal: And provided, further, That when wool of different qualities is imported in the same bale, bag or package, and any part thereof is worth more than eight cents a pound valued as aforesaid, that part shall pay a duty of twenty per centum ad Proviso. Further proviso. 118 ACT OF SEPT. 11, 1841. Proviso. valorem: Provided, That boards, planks, staves, scantling, sawed timber, and all other descriptions of wood which shall have been wrought into shapes that fit them respectively for any specific and permanent use, without further manufacture, shall be deemed and taken as manufactured wood. me?ate^d articles*""' ^^^' ^' ^'"'"^ ^^ ^'^ further enacted. That there shall be levied, col- lected, 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 enumerated article 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 resem- bles two or more enumerated articles on which different rates of duty are now chargeable, there shall be levied, collected, and paid on such non-enumerated article the same rate of duty as is chargeable on the Duty on articles article which it resembles paying the highest duty ; and on all articles ^o'or^more mate^ manufactured from two or more materials, the duty shall be assessed '■'^'^- at the highest rates at which any of its component parts may be Proviso. chargeable : Provided, That, if in virtue of this section, any duty ex- ceeding the rate of twenty per centum ad valorem, shall be levied prior to the thirtieth of June, eighteen hundred and forty-two, the same shall not in any wise affect the disposition of the proceeds of 5, s^*l!, p*!'453'. ™'' the public lands as provided for by an act passed at the present ses- ' Further proviso, sion of Congress : And provided, further. That no duty higher than twenty per centum ad valorem in virtue of the said section, shall be levied and paid on any unmanufactured article. D r a w b acks on Sec. 3. And he it further enacted. That from and after the passage certain sugars and j.,,- , ^ i."i ui i. i n i ji rum to be reduced, ot this act, drawbacks payable on exported renned sugars, manurac- '"'^' tured from foreign sugars, and on exported rum, distilled from for- eign molasses, shall be reduced in proportion to the reduction which shall have been made by law (after the passage of the acts of Con- gress of the twenty-first of January, eighteen hundred and twenty- nine, and twenty -ninth of May, eighteen hundred and thirty, allowing said drawbacks) in the duties on the imported sugars or molasses, out of which the same shall have been manufactured or distilled, and in no case shall the drawback exceed the amount of import duty paid on either of those articles. Duty on Fr^ch §^0. 4. And he it further enacted. That prior to the second day of 2 nex't.^'^ ""^ ° ^ ' February next, the wines of France shall not be subjected, under the provisions of this act or any existing law, to the payment of higher rates of duty than the following, namely, on red wines in casks six cents a gallon; white wines in casks ten cents a gallon, and French Proviso. wines of all sorts in bottles, twenty-two cents per gallon: Provided, Red wines of That no higher duty shall be charged under this act, or any existing law, on the red wines of Austria, than are now, or may be, by this act levied upon the red wines of Spain, when said wines are imported in casks. 1832"* "^108^ tws ^^^- ^- ^''^^ ^^ ^^ further enacted. That the act entitled "An act to vol., ' ?eiative to release from duty, iron prepared for, and actually laid on railways or peaied,'*&c!™°' '^ inclined planes," approved fourteenth of July, eighteen hundred and thirty-two, be, and the same is hereby, repealed, and there shall be laid, collected, and paid, on such iron hereafter imported, a duty of Duty of $50 or NOTE. — Sec. 27. And he it further enacted. That, in every case where the u p w a r d paid In Q^Qgr, importer, consignee, or agent, of any goods, wares, or merchandise, im- dfscount at\he rate ported as aforesaid, and the duty upon which shall amount to fifty dollars, or of 4 per cent per upwards, may, at the time of entry, desire to pay the duties thereon in cash, the annum. collector of the port where the said goods, wares or merchandise, may be en- tered, shall be, and he is hereby, authorized and directed to receive the same, and to allow a discount on the amount of the duties, at the rate of four per centum per annum, for the legal term of credit which would have been allowed by law on such duties. — Vol. 3, S. L., p, 737. ACTS OF MAY 8, 1842; JUNE 1, 1842. 119 twenty per centum ad valorem : Provided^ That such repeal shall not Proviso, operate, nor shall such duties be imposed on any railroad iron, which shall be imported under the provisions of the said act prior to the third day of March, eighteen hundred and forty -three, and laid down on any railroad or inclined planes of which the construction has been already commenced, and which shall be necessary to complete the same. Sec. 6. And he it further enacted, That nothing in this act con- ^ This ^act not ^to tained, shall apply to goods shipped in a vessel bound to any port of shfpped °in certain the United States, actually having left her last port of lading east- ^^s^®'^- ward of the Cape of Good Hope, or beyond Cape Horn, prior to the first day of August, eighteen hundred and forty-one. Sec. 7. And he it further enacted, That all laws or parts of laws of hfws^inconsistent inconsistent with this act are hereby repealed. with this act re- Approved, September 11, 1841. ^^" * ' S. L., Chap. XIV, p. 8.— Ac* refunding certain duties, etc. May 8, 1842. For refunding certain duties collected under the act of the thirtieth taiu^^d'ift'i^e s" coi- of August, eighteen hundred and forty-two, entitled "An Act to pro- lectea in contraven- •j -rP J! -r _L 1 J. 1 1 Tjt -J.- T tion of treaty with Vide Kevenue irom Imports, and to change and modify existing Liaws Great Britain, imposing Duties on Imports, and for other Purposes," contrary to the ac^"o'f ' lugifst' so' terms of the convention of eighteen hundred and fifteen, between 1842. Great Britain and the United States, in fulfilment of the agreement lately entered into by the government of the United States and Great Britain, one hundred thousand dollars. S. L., Vol. 5, Chap. XXXII. — An act regulating commercial intercourse with June 1, 1842. the port of Cayenne, in the colony of French Guiana, and to remit certain duties. French vessels coming directly Be it enacted hy the Senate and House of Representatives of 'the United States of America in Congress assembled. That the provisions ^ of the act entitled "An act regulating the commercial intercourse |rom Cayenne, &c!. with the islands of Martinique and Guadaloupe," approved on the duties^than AmerN ninth of May, eighteen hundred and twenty -eight, admitting French ''^isll^^ch.' 49. vessels coming from, and laden with articles, the growth and manu- facture of either of the said islands, are hereby extended to the ves- sels of the same nation coming from the port of Cayenne, in the colony of French Guiana, so as to entitle said vessels coming directly from said port of Cayenne, and laden with articles the growth or manufacture of said colony, which are permitted to be exported there- from in American vessels, to admission into the ports of the United States on payment of no higher duties of tonnage, or on their cargoes, as aforesaid, than, are imposed on American vessels, and on like cargoes therein imported: Provided, That if the President of the ized'to'sus*end\he United States shall, at any time, receive satisfactory information that operation" of this the privileges allowed to American vessels and their cargoes in the ^*'*' '^'^^°- said colony of French Guiana by the arretes of its Governor, bearing date the fifth of December, eighteen hundred and thirty one, and the twenty-eighth of December, eighteen hundred and thirty-three, and by the tariffs and regulations in force in the colony, have been revoked or annulled, he is hereby authorized, by proclamation, to suspend the operations of this act, and withhold all privileges allowed under it. Sec. 2. And he it further enacted. That the Secretary of the .Treas- ^e refunded""^^ *" ury is hereby authorized to refund, out of any money in the Treasury 120 ACT OF AUG. 30, 1842. not otherwise appropriated, such amount of duty, inconsistent with the provisoes of the first section of this act, which, since the arretes, and the tariffs, and regulations referred to in the 'provisions to the first section of this act, have heen in operation in satd colony, as may have teen levied in the ports of the United States upon any Frervch vessels coming directly from, the port of Cayenne, laden with such articles, the growth or manufacture of said colony, which were al- lowed to he exported therefrom in American vessels. Approved, June 1, 1842. Wool factured. August 30, 1842. s. L., VOL. 5, Chap. CCLXX. — An act to provide revenue from imports, and to change and modify the laws imposing duties on imports, and for other pur- poses. Be it enacted hy the Senate and House of Representatives of the pal?* hereafter" on T^i^^^^d States of America in Congress assembled. That from and after the following arti- the passage of this act, in lieu of the duties heretofore imposed by '^^^' law on the articles hereinafter mentioned, and on such as may now be exempt from duty, there shall be levied, collected, and paid, the following duties, that is to say : First. On coarse wool unmanufactured, the value whereof, at the last port or place whence exported to the United States, shall be seven cents or under per pound, there shall be levied a duty of five per centum ad valorem; and on all other unmanufactured wool, .there shall be levied a duty of three cents per pound, and thirty per centum ad valorem : Provided, That when wool of different qualities of the same kind or sort, is imported in the same bale, bag, or package, and the aggregate value of the contents of the bale, bag, or package, shall be appraised by the appraisers, at a rate exceeding seven cents per pound, it shall be charged with a duty in conformity to such ap- praisal : Provided further. That when wool of different qualities, and different kinds or sorts, is imported in the same bale, bag, or package, the contents of the bale, bag, or package, shall be appraised at the value of the finest or most valuable kind or sort, and a duty charged thereon accordingly: Provided further, That if bales of different qualities are embraced in the same invoice, at the same price, the value of the whole shall be appraised according to the value of the bale of the best quality: Provided further. That if any wool be imported having in it dirt, or any material or impurities, other than those nat- urally belonging to the fleece, and thus be reduced in value to seven cents per pound or under, the appraisers shall appraise said wool at such price, as in their opinion, it would have cost had it not been so mixed with such dirt or impurities, and a duty shall be charged thereon in conformity to such appraisal: Provided also. That wool imported on the skin shall be estimated as to weight and value as other wool. Second. On all manufactures of wool, or of which wool shall be a component part, except carpetings, flannels, bockings and baizes, blankets, worsted stuff goods, ready-made clothing, hosiery, mits, gloves, caps, and bindings, a duty of forty per centum. Third. On Wilton carpets and carpeting, treble ingrain, Saxony, and Aubusson carpets and carpeting, a duty of sixty-five cents per square yard ; on Brussels and Turkey carpets and carpeting, fifty-five cents per square yard ; on all Venitian and ingrain carpets and carpet- ings, thirty cents per square yard ; on all other kinds of carpets and carpeting, of wool, hemp, flax, or cotton, or parts of either, or other material not otherwise specified, a duty or thirty per centum ad valorem : Provided, That bed sides and other portions of carpets or carpetings shall pay the rate of duty herein imposed on carpets or carpeting of similar character. Manufactures wool. Carpetings. of ACT OF AUG. 30, 1842, 121 Fourth. On woollen blankets, the actual value of which at the Blankets, place whence imported shall not exceed seventy-five cents each, and of the dimensions not exceeding seventy-two by fifty-two inches each, nor less than forty-five by sixty inches each, a duty of fifteen per centum ad valorem; and on all other woollen blankets, a duty of twenty-five per centum ad valorem. Fifth. On all manufactures, not otherwise specified, of combed combed" wool' &c "^ wool or worsted, and manufactures of worsted and silk combined, a duty of thirty per centum ad valorem; on all hearth rugs, an ad valorem duty of forty per centum. Sixth. On woollen and worsted yarn, a duty of thirty per centum Yam. ad valorem. Seventh. On woollen and worsted mits, gloves, caps, and bindings, ,,1^' ° J ® and*"ho- and on woollen or worsted hosiery, that is to say, stockings, socks, siery. drawers, shirts, and all other similar manufactures made on frames, a duty of thirty per centum ad valorem. Eighth. On flannels, of whatever material composed, except cotton, ^^ ^'^|°®'^' ''°*" a duty of fourteen cents per square yard on bookings and baizes, four- °^^' teen cents per square yard on coach laces, thirty-five per centum ad valorem; on Thibet, Angora, and all other goats' hair or mohair Goats' hair, &c. unmanufactured, one cent per pound ; on camlets, blankets, coatings, and all other manufactures of goats' hair or mohair, twenty per centum ad valorem. Ninth. On ready-made clothing, of whateyer materials composed, clothing, &c. worn by men, women, or children, except gloves, mits, stockings, socks, wove shirts and drawers, and all other similar manufactures made on frames, hats, bonnets, shoes, boots, and bootees, imported in a state ready to be used as clothing by men, women or children, made up either by the tailor, manufacturer, or seamstress, an ad valorem duty of fifty per centum; on all articles worn by men, women, or children, other than as above specified or excepted, of whatever ma- terials composed, made up wholly or in part by hand, a duty of forty per centum ad valorem ; on all thread laces and insertings, fifteen per Thread laces, &c. centum ad valorem ; on cotton laces, quillings, and insertings, usually known as trimming laces, and on bobbinet laces of cotton, twenty per centum ad valorem ; on laces, galloons, tresses, tassels, knots, and stars of gold or silver, fine or half fine, fifteen per centum ad valorem ; on all articles embroidered in gold or silver, fine or half fine, when Gold and silver finished, other than clothing, twenty per centum ad valorem ; and on ^'^^^' "' clothing, finished in whole or in part, embroidered in gold or silver, ^ fifty per centum ad valorem. Sec. 2. And ie it further enacted, That, from and after the passage of this act, there shall be levied, collected, and paid, on the importa- tion of the articles hereinafter mentioned, the following duties ; that is to say : First. On cotton unmanufactured, a duty of three cents per pound. fac^t°"°a°' """a"!"- Second. On all manufactures of cotton, or of which cotton shall be Manufactures of a component part, not otherwise specified, a duty of thirty per centum ad valorem, excepting such cotton twist, yarn, and thread, and such other articles as are herein provided for : Provided, That all manufac- tures of cotton or of which cotton shall be a component part, not dyed, colored, printed, or stained, not exceeding in value twenty cents per square yard, shall be valued at twenty cents per square yard ; and if dyed, colored, printed, or stained, in whole or in part, not exceeding in value thirty cents the square yard, shall be valued at thirty cents per square yard, excepting velvets, cords, moleskins, fustians, buffalo cloths, or goods manufactured by napping or raising, cutting or shearing, not exceeding in value thirty-five cents the square yard, shall be valued at thirty-five cents per square yard, and duty be paid thereon accordingly. cotton. 122 ACT OF AUG. 30, 1842. yarn? ind "thread.*' Third. All cottoii twist, yarn, and thread, unbleached and uncol- ored, the true value of which at the place whence imported shall be less than sixty cents per pound, shall be valued at sixty cents per pound, and shall be charged with a duty of twenty-five per centum ad valorem; all bleached or colored cotton twist, yam, and thread, the true value of which at the place whence imported shall be less than seventy-five cents per pound, shall be valued at seventy-five cents per pound, and pay a duty of twenty-five per centum ad valorem; all other cotton twist, yarn, and thread, on spools or otherwise, shall pay a duty of thirty per centum ad valorem. Sec. 3. And he it further enacted. That from and after the passage of this act, there shall be levied, collected, and paid, on the importa- tion of the articles hereinafter mentioned, the following duties; that is to say ; ^^^Manufactures of First. On all manufactures of silk not otherwise specified, except bolting cloths, two dollars and fifty cents per pound of sixteen ounces ; on silk bolting cloths, twenty per centum ad valorem : Provided, That if any silk manufacture shall be mixed with gold or silver, or other metal, it shall pay a duty of thirty per centum ad valorem. Second. On sewing silk, silk twist, or twist composed of silk and mohair, a duty of two dollars per pound of sixteen ounces ; on pongees and plain white silks for printing or coloring, one dollar and fifty cents per pound of sixteen ounces; on floss and other similar silks, purified from the gum, dyed, and prepared for manufacture, a duty of twenty-five per centum ad valorem; on raw silk, comprehending all silks in the gum, whether in hanks, reeled, or otherwise, a duty of fifty cents per pound of sixteen ounces; on silk umbrellas, parasols, and sunshades, thirty per centum ad valorem ; on silk or satin shoes and slippers, for women or men, thirty cents per pair ; silk or satin laced boots or bootees, for women or men, seventy-five cents a pair ; silk or satin shoes or slippers, for children, fifteen cents per pair ; silk or satin laced boots or bootees, for children, twenty-five cents a pair ; on men's silk hats, one dollar each ; silk or satin hats or bonnets for women, two dollars each ; on silk shirts and drawers, whether made up wholly or in part, forty per centum ad valorem ; silk caps for women, and tur- bans, ornaments for head dress, aprons, collars, caps, cuffs, braids, curls, or frizettes, chemisettes, mantiUas, pelerines, and all other arti- cles of silk made up by hand in whole or in part, and not otherwise provided for, a duty of thirty per centum ad valorem. manuS^ture'd'an'^d Third. On manufactured hemp, forty dollars per ton; on Manilla, unmanufactured. Sunn, and other hemps of India, on jute. Sisal grass, coir and other vegetable substances, not enumerated, used for cordage, twenty-five dollars per ton ; on codilla, or tow of hemp or flax, twenty dollars per ton ; on tarred cables and cordage, five cents per pound ; on untarred cordage, four and a half cents per pound; yarns, twine, and pack- thread, six cents per pound ; on seines, seven cents per pound : on cot- ton bagging, four cents per square yard, on any other manufacture not otherwise specified, suitable for the uses to which cotton bagging is applied, whether composed in whole or in part of hemp or flax, or any other material, or imported under the designation of gunny cloth, or any other appellation, and without regard to the weight or width, a duty of five cents per square yard ; on sail duck, seven cents per square yard; Russia and other sheetings, brown and white, twenty-five per centum ad valorem; and on all other manufactures of hemp, or of which hemp shall be a component part, not specified, twenty per cen- tum ad valorem ; on unmanufactured flax, twenty dollars per ton ; on linens, and all other manufactures of flax, or of which flax shall be a component part, not otherwise specified, a duty of twenty-five per centum ad valorem ; on grass cloth, a duty of twenty-five per centum ad valorem. ACT OF AUG. 30, 1842. 123 Fourth. On stamped, printed, or painted floor oil cloth, thirty-five ^u cloth, cents per square yard ; on furniture oil cloth made on Canton or cotton flannel, sixteen cents per square yard ; on other furniture oil cloth, ten cents per square yard : on oil cloth of linen, silk, or other materials, used for hat covers, aprons, coach curtains, or similar purposes, and on medicated oil cloths, a duty of twelve and a half cents per square yard; on Chinese or other floor matting, made of flags, jute, or grass. Matting, on all floor mattings not otherwise specified, and on mats, of whatever materials composed, twenty-five per centum ad valorem. Sec. 4. And be it further enacted, That, from and after the passage of this act, there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, that is to say:_ First. On iron in bars or bolts, not manufactured in whole or in boits°'&c" ^''^^ ""^ part by rolling, seventeen dollars per ton ; or bar or bolt iron, made wholly or in part by rolling, twenty-five dollars per ton: Provided, That all iron in slabs, blooms, loops, or other form, less finished than iron in bars or bolts, and more advanced than pig iron, except cast- ings, shall be rated as iron in bars or bolts, and pay a duty accord- ingly : Provided, also, That iron imported prior to the third day of j^^'' °j° Ma""^**^ March, eighteen hundred and forty-three, in bars or otherwise, for 1843, for railways railways or inclined planes, shall be entitled to the benefits of the exempt '°roin''dSty.' provisions of existing laws, exempting it from the payment of duty ^^^ p- ^^'^' ^^^ '^°'- on proof of its having been actually and permanently laid down for use on any railway or inclined plane prior to the third day of March, eighteen JEiundred and forty-three, and all such iron imported from and after the date aforesaid, shall be subject to and pay the duty on rolled iron. Second. On iron in pigs, nine dollars per ton ; on vessels of cast '""on in pigs, iron, not otherwise specified, one cent and a half per pound ; on all ^°^ '^^^ °^^' other castings of iron, not otherwise specified, one cent per pound; on glazed or tin hollow ware and castings, sad irons or smoothing irons, hatters and tailors' pressing irons, and cast iron butts or hinges, two and a half cents per pound ; on iron or steel wire, not exceeding ^'''®" No. 14, five cents per pound ; and over No. 14, and not exceeding No. 25, eight cents per pound; over No. 25, eleven cents per pound; sil- vered or plated wire, thirty per centum ad valorem ; brass or copper wire, twenty-five per centum ad valorem ; cap or bonnet wire, covered with silk, twelve cents per pound ; when covered with cotton thread or other material, eight cents per pound; on round or square iron, or ufactures" or^ron braziers' rods, of three sixteenths, to ten sixteenths of an inch in diam- ^^^ ^'®^'- eter, inclusive, and on iron in nail or spike rods, or nail plates, slit, rolled, or hammered, and on iron in sheets, except taggers' iron, and on hoop iron, and on iron slit, rolled or hammered for band iron, scroll iron, or casement rods, iron cables or chains, or parts thereof, manufactured in whole or in part, of whatever diameter, the links being of the form peculitar to chains for cables, two and a half cents per pound; on all other chains of iron, not otherwise specified, the links being either twisted or straight, and, when straight, of greater length than those used in chains for cables, thirty per centum ad valorem ; on anchors or parts of anchors, manufactured in whole or in part, anvils, blacksmiths' hammers and sledges, two and a half cents per pound ; on cut or wrought iron spikes, three cents per pound ; and on cut iron nails, three cents per pound; and on wrought iron nails, on axletrees, or parts thereof, mill irons and mill cranks of wrought iron, or wrought iron for ships, locomotives, and steam engines, or iron chains other than chain cables, and on malleable irons or cast- ings, four cents per pound; on steam, gas, or water tubes or pipes, made of band or rolled iron, five cents per pound; on mill saws, cross- cut saws, and pit saws, one dollar each; on tacks, brads, and sprigs, 124 ACT OF AUG. 30, 1842. Firearms, bard ware, &c. not exceeding sixteen ounces to the thousand, five cents per thousand ; exceeding sixteen ounces to the thousand, five cents per pound; on taggers' iron, five per centum ad valorem : Provided, That all articles partially manufactured, not otherwise provided for, shall pay the same rate of duty as if wholly manufactured : And provided^ also, That no articles manufactured -from steel, sheet, rod, hoop, or other kinds of iron, shall pay a less rate of duty than is chargeable on the material of which it is composed, in whole or in part, paying the higher rate of duty either by weight or value, and a duty of fifteen per centum ad valorem on the cost of the article added thereto. Old or scrap iron. Third. On all old or scrap iron, ten dollars per ton : Provided, That nothing shall be deemed old iron that has not been in actual use, and fit only to be remanuf actured ; and all pieces of iron, except old, of more than six inches in length, or of sufficient length to be made into spikes and bolts, shall be rated as bar, bolt, rod, or hoop iron, as the case may be, and pay duty accordingly : Provided, also. That all ves- sels of cast iron, and all castings of iron not rough as from the mould, but partially manufactured after the casting, or with handles, rings, hoops, or other additions of wrought iron, shall pay the same rates of duty herein imposed on all other manufactures of wrought iron not herein enumerated, if that shall amount to more than the duty on castings. Fourth. On muskets, one dollar and fifty cents per stand ; rifles, two dollars and fifty cents each; on axes, adzes, hatchets, plane irons, socket chisels and vises, drawing knives, cutting knives, sickles or reaping hooks, scythes, spades, shovels, squares of iron or steel, plated or polished steel saddlery and brass saddlery, coach and harness fur- niture of all descriptions, steelyards and scale beams, and all fire arms other than muskets and rifles, and all side arms, thirty per centum ad valorem; on square wire, used for the manufacture of stretchers for umbrellas, when cut in pieces not exceeding the length suitable there- for, twelve and a half per centum ad valorem. Fifth. On screws made of iron called wood screws, twelve cents per pound; on all other screws of iron not specified, thirty per centum ad valorem; on brass screws, thirty cents per pound; on sheet and rolled brass, a duty of thirty per centum ad valorem ; on brass battery, or hammered kettles, twelve cents per pound. Sixth. On cast, shear, and German steel in bars, one dollar and fifty cents per one hundred and twelve pounds; alid on all other steel in bars, two dollars and fifty cents per one hundred and twelve pounds ; on solid headed pins, and all other package pins, not exceeding five thousand to the pack of twelve papers, forty cents per pack, and the same in proportion for a greater or less quantity; on pound pins, twenty cents per pound ; on sewing, tambouring, darning, netting, and knitting, and all other kinds of needles, a duty of twenty per centum ad valorem; on common tinned, and japanned saddlery, of all descrip- tions, twenty per centum ad valorem. Seventh. On japanned ware of all kinds, or papier mache, and plated and gilt wares of all kinds, and on cutlery of all kinds, and all other manufactures not otherwise specified, made of brass, iron, steel, lead, copper, pewter, or tin, or of which either of these metals is a component material, thirty per centum ad valorem: Provided, That all manufactures of iron and steel, or other metals, partly finished, shall pay the same rates of duty as if entirely finished. Eighth. On lead in pigs and bars, three cents per pound; on old and scrap lead, one cent and a half per pound ; leaden pipes, leaden shot, and lead in sheets, or in any other form not herein specified, four cents per pound; on type metal and stereotype plates, twenty- five per centum ad valorem ; types, whether new or old, twenty-five Copper. per centum ad valorem; on copper bottoms cut round, and copper Umbrella wire. Screws. Steel. Various manufac- tures of metals. Lead. ACT OF AUG. 30, 1842. 125 bottoms raised at the edge, and still bottoms cut round and turned up on the edge, and parts thereof, and on copper plates or sheets weigh- ing more than thirty-four ounces per square foot, commonly called braziers' copper, thirty per centum ad valorem ; on copper rods and bolts, nails and spikes, four cents per pound ; on patent sheathing metal composed in part of copper, two cents per pound. Ninth. On tin, in pigs, bars, or blocks, one per centum ad valorem ; Tin, siiTer-piatea tin in plates or sheets, terne plates, taggers' tm, and tin foil, two and ™'''^'' *'^" a half per centum ad valorem ; on silver-plated metal in sheets, and on argentine, alabata, or German silver, in sheets or otherwise, unmanu- factured, thirty per centum ad valorem ; on manufactures of German silver, bell metal, zinc, and bronze, thirty per centum ad valorem ; on zinc in sheets, ten per centum ad valorem : Provided, That old bells, or parts thereof, fit only to be remanufactured, shall not be consid- ered manufacturers of bell metal, but shall be admitted free of duty ; on bronze powder, bronze liquor, iron liquor, red liquor, and seppia, twenty per centum ad valorem. Tenth. On coal, one dollar and seventy -five cents per ton; on coke coai, &c. or culm of coal, five cents per bushel. Sec. 5. And he it further enacted, That, from and after the pas- sage of this act, there shall be levied, collected, and paid, on the im- portation of articles hereinafter mentioned, the following duties; that is to say : First. On all vessels or wares, articles, and manufactures of cut cut glass, glass, when the cutting on the article does not exceed one-third the height or length thereof, a duty of twenty-five cents per pound ; when the cutting extends to or exceeds one-half the height or length thereof, a duty of forty -five cents per pound ; on cut glass chandeliers, the cutting extends to or exceeds one-half the height or length thereof, a duty of forty-five cents per pound; on cut glass chandeliers, can- dlesticks, lustres, lenses, lamps, prisms and parts of the same, and on all drops, icicles, spangles, and ornaments used for mountings, a duty of forty-five cents per pound ; on articles of plain, moulded, or pressed glass, weighing over eight ounces, a duty of ten cents per pound ; on articles of plain, moulded, or pressed glass, weighing eight Moulded or ounces or under, except tumblers, a duty of twelve cents per pound ; ^''^^^^ ^ ''^^• on plain, moulded, or pressed tumblers, ten cents per pound; on all plain, moulded or pressed glass, when stoppered, or the bottoms ground, or puntied, an additional duty of four cents per pound : Pro- vided, That all articles of moulded or pressed glass, being cut, roughed, or polished, in part or parts thereof, and all other wares or articles of flint glass, not otherwise specified, shall pay the duty chargeable on articles of cut glass of the description and class to which they may severally belong. Second. On all apothecaries' vials and bottles, not exceeding the viais and bottles, capacity of six ounces each, one dollar and seventy-five cents per gross; apothecaries' vials and bottles exceeding six ounces, and not exceeding the capacity of sixteen ounces each, two dollars and twenty -five cents per gross; on all perfumery and fancy vials and bottles, uncut, not exceeding the capacity of four ounces each, two dollars and fifty cents per gross; and those exceeding four ounces, and not exceeding, in capacity, sixteen ounces each, three dollars per gross. Third. On black and green glass bottles and jars, exceeding eight Black and green ounces, and not exceeding in capacity, one quart each, a duty of three f^l^ bottles and dollars per gross ; when exceeding the capacity of one quart each, four dollars per gross; on demijohns and carboys, of the capacity of half Demijohns and a gallon or less, fifteen cents each; when exceeding, in capacity, half '^^"^ °^^' a gallon, and not exceeding three gallons each, a duty of thirty cents each ; exceeding three gallons, fifty cents each. 126 ACT OF AUG. 30, 1842. Glass in or tables. Plate glass, Window glass. Fourth. On cylinder or broad window-glass, not exceeding eight by ten inches, two cents per square foot; above that, and not exceed- ing ten by twelve inches, two and a half cents per square foot ; above that, and not exceeding fourteen by ten inches, three and a half cents per square foot; above that, and not exceeding sixteen by eleven inches, four cents per square foot; above that, and not exceeding eighteen by twelve inches, five cents per square foot ; above eighteen by twelve inches, six cents per square foot. On all crown window-glass not exceeding ten by eight inches, three and a half cents per square foot; above that, and not exceeding ten by twelve inches, five cents per square foot ; above that, and not exceeding fourteen by ten inches, six cents per square foot; above that, and not exceeding sixteen by eleven inches, seven cents per square foot ; above that, and not exceed- ing eighteen by twelve inches, eight cents per square foot; and all exceeding eighteen by twelve inches, ten cents per square foot : Pro- sheets vided. That all glass imported in sheets or tables, without reference to form, shall pay the highest duties herein imposed on the different descriptions of window-glass. On all polished plate glass, whether imported as window-glass, or however otherwise specified, not silvered, and not exceeding twelve by eight inches, five cents per square foot; above that, and not exceeding fourteen by ten inches, seven cents per square foot ; above that, and not exceeding sixteen by eleven inches, eight cents per square foot ; above that, and not exceed- ing eighteen by twelve inches, ten cents per square foot; above that, and not exceeding twenty-two by fourteen inches, twelve cents per square foot; all above twenty-two by fourteen inches, thirty per centum ad valorem; if silvered, an addition of twenty per centum shall be made to the duty ; if framed, a duty of thirty per centum ad valorem : Provided, That on all cylinder or broad glass, weighing over one hundred pounds per one hundred square feet, and on all crown glass weighing over one hundred and sixty pounds per one hundred square feet, there shall be an additional duty on the excess at the same rate as herein imposed. On porcelain glass, on glass colored, or paintings on glass, a duty of thirty per centum ad valorem ; on all articles or manufactures of glass not specified, connected with other materials, rendering it imprac- ticable to separate it and determine its weight, twenty-five per centum ad valorem. Fifth. On China-ware, porcelain-ware, earthen-ware, stone-ware, and all other ware composed of earth or mineral substances, not other- wise specified, whether gilt, painted, printed, plain, or glazed, a duty of thirty per centum ad valorem. Sixth. On tanned, sole or bend leather, six cents per pound ; on all upper leather not otherwise specified, eight cents per pound ; on calf and seal skins tanned and dressed, five dollars per dozen; on sheep skins tanned and dressed, or skivers, two dollars per dozen; on goat skins or morocco tanned and dressed, two dollars and fifty cents per dozen; on kid skins or morocco tanned and dressed, one dollar and fifty cents per dozen ; on goat or sheep skins tanned and not dressed, one dollar per dozen; on all kid and lamb skins tanned and not dressed, seventy-five cents per dozen ; and on skins tanned and dressed, otherwise than in color, to wit : fawn, kid, and lamb, usually known as chamois, one dollar per dozen ; on men's boots and bootees of leather, wholly or partially manufactured, one dollar and twenty-five cents per pair; men's shoes or pumps, wholly or partially manufactured, thirty cents per pair ; women's boots and bootees of leather, wholly or partially manufactured, fifty cents per pair ; children's boots, bootees, and shoes, wholly or partially manufactured, fifteen cents per pair; women's double-soled pumps and welts, wholly or partially manufac- tured, forty cents per pair ; women's shoes or slippers, wholly or par- Porcelain colored glass, &c. Chinaware, &c. Leather, &c. Shoes and boots. ACT OF AUG. 30, 1842. 127 tially manufactured, whether of leather, prunella, or other material, except silk, twenty -five cents per pair; on raw hides of all kinds, ^"'^ '^''**^' *''• whether dried or salted, five per centum ad valorem; on all skins pickled and in casks, not specified, twenty per centum ad valorem. Seventh. On men's leather gloves, one dollar and twenty-five cents leaafe"':'''"^'"'^^^ °' per dozen; women's leather habit gloves, one dollar per dozen; chil- dren's leather habit gloves, fifty cents per dozen ; women's extra and demi length leather gloves, one dollar and fifty cents per dozen ; chil- dren's extra and demi length leather gloves, seventy-five cents per dozen ; on leather caps or hats, leather braces or suspenders, and on all teHaiT^other tSsm other braces or suspenders, of whatever material or materials com- i""!'* rubber, posed, except India rubber, and on leather bottles, patent leather, and all other manufactures of leather, or of which leather is a component material of chief value, not otherwise specified, a duty of thirty-five per centum ad valorem. Eighth. On furs of all kinds on the skin, undressed, five per centum ^"''^' *<=• ad valorem ; on furs dressed on the skin, on all hatters' furs, whether dressed or imdressed, not on the skin, twenty-five per centum ad valo- rem ; fur hats, caps, muffs, tippets, and other manufactures of fur not specified, thirty -five per centum ad valorem; fur hat bodies, frames, or felts manufactured, not put in form or trimmed, or otherwise, twenty- five per centum ad valorem; hats of wool, hat bodies or felts made in whole or in part of wool, eighteen cents each. Ninth. On hats and bonnets for men, women, and children, from of'^traw°&c^°°°*** Panama, Manila, Leghorn, Naples, or elsewhere, composed of satin, straw, chip, grass straw, palm leaf, ratan, willow, or any other veg- etable substance, or of hair, whalebone, or other material not other- wise specified, a duty of thirty-five per centum ad valorem : Provided, That all flats, braids, plaits, spartere, or willow squares, used for making hats or bonnets, shall pay the same rate of duty as manufac- tured hats or bonnets. Tenth. On all ornamental feathers and artificial flowers, or parts ciaT^^flowera, "^iiafr, thereof, of whatever material composed, hair bracelets, chains, ring- moss, &c. lets, curls, or braids, human hair, cleaned and prepared for use, and on fans of every description, twenty-five per centum ad valorem ; on all hair, human or otherwise, uncleaned and unmanufactured, ten per centum ad valorem; on hair cloth or seating, and on hair belts and hair gloves, twenty-five per centum ad valorem; on curled hair and moss, for beds or mattresses, ten per centum ad valorem ; on feathers for beds, and on downs of all kinds, twenty-five per centum ad va- lorem; on India rubber ojl cloth, webbing, shoes, braces or suspenders, tj^gf ^ rubber ar- or other fabrics or manufactured articles composed wholly or in part of India rubber, thirty per centum ad valorem : Provided, That braces or suspenders of that material, not exceeding in value two dollars per dozen, shall be valued at two dollars per dozen, and pay duty accord- ingly. On all clocks, twenty-five per centum ad valorem ; and on watch'^'^and'^specta- glaziers' diamonds, when set, twenty-five per centum ad valorem ; on g!.oii|'J'^®-|^Pi™''''ta^ ship or box chronometers, twenty per centum ad valorem ; on watches bie" topi^Tiabaster or parts of watches, and watch materials not specified, seven and a ornaments, piate,&c. half per centum ad valorem; on diamonds, seven and a half per centum ad valorem ; on crystals of glass for watches, and on glass or pebbles for spectacles or eye glasses, when not set, two dollars per gross ; on gems, pearls, or precious stones, seven per centum ad va- lorem ; on imitations thereof, and compositions of glass or paste, on cameos and imitations thereof, and on mosaics not specified, of what- ever materials composed, whether real or imitation, set or not set, seven and a half per centum ad valorem; on jewelry, composed of gold, silver, or platina, and gold and silver leaf, twenty per centum ad valorem ; on gilt, plated, or imitation jewelry, and Dutch metal in leaf, twenty-five per centum ad valorem ; on Scagliola table tops, and 128 ACT OF AUG. 30, 1842. table tops of marble or composition, inlaid with precious stones or small pieces of composition, known as mosaics, on table tops of marble or composition, when inlaid with various colored marbles, and on ala- baster and spar ornaments, thirty per centum ad valorem; on manu- factures of services, vessels, and wares of all kinds, not otherwise specified, of silver or gold, or of which either of these metals shall be a component material of chief value, whether plain, chased, engraved, or embossed, an ad valorem duty of thirty per centum. Wood, and man- Eleventh. On all manufactures of wood, not otherwise specified, woo . ^.jjjj^^y. pgj. centum ad valorem : Provided, That boards, planks, staves, scantlings, hewn or sawed timber, unwrought spars, and all other de- scriptions of wood which shall have been wrought into shapes that fit them, respectively, for any specific and permanent use without fur- ther manufacture, shall be deemed and taken as manufactured wood, and pay duty accordingly; and on timber to be used in building wharves, and firewood, twenty per centum ad valorem : Provided, also, That rough boards, planks, staves, scantling, and sawed timber, not planed or wrought into any shapes for use, shall pay a duty of twenty strings of cat- per centum ad valorem : And provided, further, That rose wood, satin gut, &c. wood, mahogany, and cedar wood, shall pay a duty of fifteen per centum ad valorem; on walking canes and sticks, frames and sticks for umbrellas, for parasols, and for sunshades, cabinet wares or house- hold furniture, not otherwise specified, musical instruments of all kinds, carriages and parts thereof, thirty per centum ad valorem: Provided, also, That strings for musical instruments, of catgut or whipgut, and all other strings or thread of similar materials, shall pay a duty of fifteen per centum ad valorem. statuary. Marble. Twelfth. On Unmanufactured marble in the rough, slab, or block, twenty -five per centum ad valorem ; on marble busts or statuary, not specially imported, as hereinafter provided for, and on all other man- ufactures of marble not specified, a duty of thirty per centum ad Slates, tiles, and valorem; on slates of all kinds, paving tiles and bricks, twenty-five ^"Baskets. per centum ad valorem ; on baskets and other manufactures, not speci- fied, of grass, straw, ozier or willow, and palm leaf, twenty-five per Beads. centum ad valorem; on wax, amber, or composition beads, and all Fancy boxes. Other beads not otherwise enumerated, and shell or fancy boxes, not Combs. otherwise specified, twenty-five per centum ad valorem ; on combs for Brushes, &c. the hair, of whatever material composed, twenty-five per centum ad valorem; on brushes and brooms of all kinds, thirty per centum ad Toys. valorem; and on bristles, one cent per pound; on dolls and toys of every description, of whatever material or materials composed, thirty Buttons, &c. per centum ad valorem ; on metal buttons of all kinds, thirty per centum ad valorem : Provided, That all such buttons, not exceeding in value one dollar per gross, shall be valued at one dollar, and be charged with duty accordingly ; on all other buttons, and on all but- ton moulds, of whatever material composed, twenty-five per centum ad valorem: Provided, That lastings, prunellas, and similar fabrics, not specified, when imported in strips, pieces or patterns, of the size and shape suitable for the manufacture exclusively of buttons, shoes, or bootees, and that mohair or worsted cloth, black linen canvass, fig- ured satin, and figured or brocaded or Terry velvet, when imported in strips, pieces, or patterns, of the size and shape suitable for the manu- Tortoise shell, f acture exclusively of buttons, tortoise shell, ivory, or teeth of ele- hrory, teeth, horns, pjjj^jj^g unmanufactured, horns and teeth, and horn and bone tips, shall be admitted to entry at a duty of five per centum ad valorem; otherwise, to be subject to the rates of duty chargeable on them, respectively, according to their component materials. Sec. 6. And he it further enacted, That from and after the passage of this act there shall be levied, collected, and paid, on the importa- ACT OF AUG. 30, 1842. 129 tion of the articles hereinafter mentioned, the following rates of duty; that is to say: On white or red leads, litharge, or acetate or chromate of lead, dry ons^&c™^' '^°'°''^' or ground in oil, four cents per pound; on whiting or Paris white, and all ochres or ochry earths used in the composition of painters color, when dry, one cent per pound, w^aen ground in oil, one cent and a half per pound; on sulphate of barytes, one half cent per pound ; on linseed, hempseed, and rapeseed oil, twenty-five cents per gallon ; on putty, one cent and a half per pound. Sec. 7. And be if further enacted, That from and after the passage of this act there shall be levied, collected, and paid, on the importa- tion of the articles hereinafter mentioned, the following rates of duty; that is to say: First. On bank, folio, quarto post of all kinds, and letter and bank . Paper, paper snutc , ; "^, ^i ,''i 1 boxes, fancy paper note paper, seventeen cents per pound ; on antiquarian, demy, draw- boxes, stationery, ing, elephant, double elephant, foolscap, imperial, medium, pot, pith, '^^^^' *''■ royal, super-royal, and writing paper, fifteen cents per pound; on copperplate, blotting, copying, colored for labels, colored for needles, marble or fancy colored, glass .paper, morocco paper, pasteboard, pressing-board, sand paper, tissue paper, and on all gold or silver paper, whether in sheets or strips, twelve and a half cents per pound ; on colored copperplate, printing, and stainers' paper, ten cents per pound; on binders' boards, box boards, mill boards, paper-makers' boards, sheathing, wrapping, and cartridge paper, three cents per pound; and on all paper envelopes, whether plain, ornamental, or colored, and on all billet-doux or fancy note paper, of whatever form or size, when of less size than letter paper, thirty per centum ad va- lorem ; on music paper, with lines, and on paper gilt or covered with metal other than gold or silver, paper snuff boxes, japanned or not japanned, and other fancy paper boxes, twenty-five per centum ad valorem; on all paper hangings, or paper for screens or fireboards, thirty-five per centum ad valorem; on all blank or visiting cards, twelve cents per pound ; on playing cards, twenty-five cents per pack ; on blank books, when bound, twenty cents per pound ; when unbound, fifteen cents per pound ; on all parchment and vellum, and on asses' skin and imitation thereof, wafers, sealing-wax, and black lead pen- cils, crayons of all kinds, and metallic pens, twenty-five per centum ad valorem ; ink and ink powder of all kinds, twenty-five per centum ad valorem ; quills, prepared or manufactured, twenty-five per centum ad valorem ; quills, unprepared or unmanufactured, fifteen per centum ad valorem ; on rags, of whatever material, waste or shoddy, a quarter of one cent per pound ; all other paper not enumerated, fifteen cents per pound. Second. On all books printed in the English language, or of which Books, &c. the English forms the text, when bound thirty cents per pound, when in sheets or boards, twenty cents per pound: Provided, That when- ever the importer shall prove, to the satisfaction of the collector, when the goods are entered, that any such book has been printed and pub- lished abroad more than one year, and not republished in this country, or has been printed and published abroad more thaa five years before such importation, then and in such case said books shall be admitted at one half of the above rate of duties : Provided, That the said terms of one year and five years, shall in no case commence, or be computed at and from a day before the passing of this act ; on all books printed in Latin or Greek, or in which either language forms the text, when bound, fifteen cents per pound, when unbound, thirteen cents per pound ; on all books printed in Hebrew, or of which that language forms the text, when bound, ten cents per pound, and when unbound, eight cents per pound; Provided, That all books printed in foreign languages, 13911— H. Doc. 671, 61-2 ^9 130 ACT OF AUG. 30, 1842. Latin, Greek, and Hebrew excepted, shall pay a duty of five cents per volume when bound or in boards, and when in sheets or pamphlets, fifteen cents per pound ; and editions of works in the Greek, Latin, He- brew, or English language, which have been printed forty years prior to the date of importation, shall pay a duty of five cents per volume ; and all reports of legislative committees appointed under foreign Governments shall pay a duty of five cents per volume ; on polyglots, lexicons, and dictionaries, five cents per pound ; on books of engrav- ings or plates, with or without letter press, whether bound or un- bound, and on maps and charts, twenty per centum ad valorem. Sec. 8. And he it further enacted, That from and after the passage of this act, there shall be levied, collected, and paid, on the importa- tion of the articles hereinafter mentioned, the following duties ; that is to say. Sugar, syrups. First. On raw sugar (commonly called brown sugar) , not advanced meats, 'confection- beyond its raw state, by claying, boiling, clarifying, or other process, ery, &c. ^j^^j qj^ syrup of sugar, or of sugar cane, and on brown clayed sugar, two and a half cents per pound; on all other sugars, when advanced beyond the raw state, by claying, boiling, clarifying, or other process, and not yet refined, four cents per pound ; on refined sugars, (whether loaf, lump, crushed, or pulverized, and when, after being refined, they have been tinctured, colored, or in any way adulterated) , and on sugar candy, six cents per pound ; on molasses, four and one half mills per pound : Provided, That all syrups of sugar or of sugar cane, entered under the designation of molasses, or any other appellation than " syrup of sugar " or of sugar cane, shall be liable to forfeiture to the United States ; on comfits, on sweetmeats, or fruits preserved in mo- lasses, sugar, or brandy, and on confectionery of all kinds, not other- wise specified, twenty-five per centum ad valorem : Provided further, That an inspection, under such regulations as the Secretary of the Treasury may prescribe, shall be made of all sugars and molasses imported from foreign countries, in order to prevent frauds, and to prevent the introduction of sugars, syrup of sugar, syrup of cane, or battery syrup, under the title of molasses, or in any other improper manner. dru's°*^°'^uicks'ii''er' Secoud. On cocoa, onc cent per pound; chocolate, four cents per gunpowder, dried pouud ; ou macc, fifty ccnts per pound ; nutmegs, thirty cents per fruits, &c. pound; cloves, eight cents per pound; cinnamon, twenty-five cents per pound ; oil of cloves, thirty cents per pound ; Chinese cassia, five cents per pound ; pimento, five cents per pound ; on black pepper, five cents per pound ; Cayenne and African, or Chili pepper, ten cents per pound; ginger, ground, four cents per pound; ginger, in the root, when not preserved, two cents per pound; on mustard, twenty-five per centum ad valorem; on mustard seed, and on linseed, five per centum ad valorem; on camphor, refined, twenty cents per pound; crude camphor, five cents per pound ; on indigo, five cents per pound ; on woad or pastel, one cent per pound ; on ivory or bone black, three- fourths of one cent per pound; on aluin, one cent and a half per pound; on opium, seventy-five cents per pound; on quicksilver, five per centum ad valorem; on roll brimstone, calomel, and other mer- curial preparations, corrosive sublimate, and red pecipitate, twenty- five per centum ad valorem; on glue, five cents per pound; on gun- powder, eight cents per pound; on copperas and green vitriol, two cents per pound; on blue or Roman vitriol, or sulphate of copper, four cents per pound; on oil of vitriol, or sulphuric acid, one cent per pound ; on almonds and prunes, three cents per pound ; on sweet oil of almonds, nine cents per pound ; on dates, one cent per pound ; currants, three cents per pound; figs, two cents per pound; on all nuts not specified, except those used for dyeing, one cent per pound ; on muscatel and bloom raisins, either in boxes or jars, three cents per ACT OF AUG. 30, 1842. 131 poiind ; and on all other raisins, two cents per pound ; on olives, thirty per centum ad valorem. Third. On olive oil in casks, twenty cents per gallon ; olive salad oil ^jJ^iebV"' of ' for^ in bottles or betties, thirty per centum ad valorem; all other olive oil, eigu flBheries. not salad, and not otherwise specified, twenty per centum ad valorem ; on spermaceti oil of foreign fisheries, twenty-five cents per gallon; whale or other fish oil, not sperm, of foreign fisheries, fifteen cents per gallon ; whalebone, the product of foreign fisheries, twelve and a half per centum ad valorem ; on spermaceti or wax candles, and on candles candiee, &c. of spermaceti and wax combined, eight cents per pound ; wax tapers, thirty per centum ad valorem ; tallow candles, four cents per pound ; TaUow. on tallow, one cent per pound ; beeswax, bleached or unbleached, and wax. shoemakers' wax, fifteen per centum ad valorem; on Windsor, shav- soap, &c. ing, and all other perfumed or fancy soaps, or wash balls, and Castile soap, thirty per centum ad valorem; on all other hard soaps, four cents per pound ; and on all soft soap, fifty cents per barrel ; on mar- row, grease, and all other soap stocks and soap stuffs, ten per centum ad valorem ; on starch, two cents per pound ; on pearl or hulled barley, l^^^^^''- two cents per pound; on corks, thirty per centum ad valorem; on cork^^' manufactures of cork, twenty-five per centum ad valorem ; on sponges sponges, &c. and spunk, twenty per centum ad valorem ; on oranges and lemons, in Fruit. boxes, barrels, or casks, and on grapes not dried, in boxes, kegs, or jars, twenty per centum ad valorem. Fourth. On salt, eight cents per bushel of fifty-six pounds ; on salt- aruJies""^ other petre, partially refined, one fourth of one cent per pound ; completely refined, two cents per pound; on bleaching powder, or chloride of lime, one cent per pound; on vinegar, eight cents per gallon; on spirits of turpentine, ten cents per gallon ; on beef and pork, two cents per pound ; hams and bacon, three cents per pound ; prepared meats, poultry or game, in cases or otherwise, and Bologna sausages, twenty- five per centum ad valorem ; on cheese, nine cents per pound ; butter, five cents per pound ; lard, three cents per pound ; macaroni and ver- micelli, gelatine, jellies, and all similar preparations thirty per centum ad valorem ; on wheat, twenty -five cents per bushel ; barley, twenty cents per bushel ; rye, fifteen cents per bushel ; oats, ten cents per bushel ; Indian corn, or maize, ten cents per bushel ; wheat flour, seventy cents per one hundred and twelve pounds; Indian meal, twenty cents per one hundred and twelve pounds ; potatoes, ten cents per bushel ; on foreign fish, viz : dried or smoked, one dollar per one hundred and twelve pounds; on mackerel and herrings, pickled or salted, one dollar and fifty cents per barrel ; on pickled salmon, two dollars per barrel ; on all other fish, pickled in barrels, one dollar per barrel; on all other pickled fish, imported otherwise than in barrels or half barrels, not specified, twenty per centum ad valorem; and on sardines and other fish, preserved in oil, twenty per centum ad va- lorem; Provided, That fresh caught fish, brought in for daily con- sumption, shall be exempt from duty; on fish glue or isinglass, twenty per centum ad valorem; on pickles, capers, and sauces of all kinds, not otherwise enumerated, thirty per centum ad valorem; on castor oil, forty cents per gallon ; neatsf oot and animal oils, and all volatile and essential oils, not otherwise specified, twenty per centum ad valorem; on all gums and other resinous substances, not specified, in a crude state, fifteen per centum ad valorem ; and on the said articles, when not in a crude state, and on pastes, balsams, essences, tinctures, extracts, cosmetics, and perfumes, not otherwise enumerated, twenty- five per centum ad valorem; on benzoic, citric, white or yellow muri- atic, nitric, oxalic, pyroligneous, and tartaric acids, twenty per centum ad valorem; on boracic acid, five per centum ad valorem; borax or tincal, twenty-five per centum ad valorem ; on amber, ambergris, am- monia, annatto, aniseed, arrow root, vanilla beans, French chalk, red 132 ACT OF AUG. 30, 1842. chalk, juniper berries, manganese, nitrate of lead, chromate, bichro- mate, and prussiate of potash, glauber and Rochelle salts, Epsom salts or sulphate of magnesia, and all other chemical salts or preparations of salts not enumerated, smalts, salsoda, and all carbonates of soda, by whatever name designated, other than soda ash, barilla, and kelp, twenty per centum ad valorem; on sulphate of quinine, forty cents per ounce, avoirdupois; on soda ash, five per centum ad valorem. Brandy, other Fifth. On brandy, one dollar per gallon; on other spirits manufac- uors, porter.^lc. "^ tured or distilled from grain or other materials, for first and second proofs, sixty cents, for third proof, sixty-five cents, for fourth proof, seventy cents, for fifth proof, seventy-five cents, and all above fifth proof, ninety cents per gallon ; on Madeira, Sherry, San Lucar, and Canary wine, in casks or bottles, sixty cents per gallon; on cham- pagne wines, forty cents per gallon; on port, Burgundy, and claret wines, in bottles, thirty-five cents per gallon ; on port and Burgundy wines in casks, fifteen cents per gallon ; on Teneriffe wines, in casks or bottles, twenty cents per gallon ; on claret wines, in casks, six cents per gallon ; on the white wines, not enumerated, of France, Austria, Prus- sia, and Sardinia, and of Portugal and its possessions, in casks, seven and a half cents per gallon ; in bottles, twenty cents per gallon ; on the red wines not enumerated, of France, Austria, Prussia, and Sardinia, and of Portugal and its possessions, in casks, six cents per gallon, in bottles twenty cents per gallon ; on the white and red wines of Spain, Germany, and the Mediterranean, not enumerated, in casks, twelve and a half cents per gallon; in bottles, twenty cents per gallon; on Sicily, Madeira, or Marsala wines, in casks or bottles, twenty-five cents per gallon ; on other wines of Sicily, in casks or bottles, fifteen cents per gallon ; on all other wines, not enumerated, and other than those of France, Austria, Prussia, and Sardinia, and of Portugal and its possessions, when in bottles, sixty-five cents per gallon, when in Proviso. casks, tweuty-five cents per gallon: Provided, That nothing herein contained shall be construed or permitted to operate so as to interfere Further proviso, with Subsisting treaties with foreign nations : Provided further. That all imitations of brandy or spirits, or of any of the said wines, and all wines imported by any name whatever, shall be subject to the duty provided for the genuine article, and to the highest rate of duty Further proviso, applicable to the article of the same name. And provided further. That when wines are imported in bottles, the bottles shall pay a separate duty, according to the rate established by this act; on cordials and liqueurs of all kinds, sixty cents per gallon ; on arrack, absynthe, Kirschen wasser, ratafia, and other similar spirituous bev- erages, not otherwise specified, sixty cents per gallon ; on ale, porter, and beer, in bottles, twenty cents per gallon ; otherwise than in bottles. Tobacco. fifteen cents per gallon; on tobacco, in leaf, or unmanufactured, twenty per centum ad valorem; on cigars, of all kinds, forty cents per pound ; on snuff, twelve cents per pound ; manufactured tobacco, other than snuff and cigars, ten cents per pound, fro^'duf *^®'"^* Sec. 9. And he it further enacted, That from and after the day and rem u y. year before mentioned, the following articles shall be exempt from duty, namely : First. All articles imported for the use of the United States. Second. All goods, wares, or merchandise, the growth, produce, or manufacture of the United States, exported to a foreign country, and brought back to the United States, and books and personal and house- hold effects, not merchandise, of citizens of the United States dying abroad. Third. Paintings and statuary, the production of American artists residing abroad. Fourth. Wearing apparel in actual use, and other personal effects, not merchandise, professional books, instruments, implements, and ACT OF AUG. 30, 1842. 133 tools of trade, occupation, or employment, of persons arriving in the United States. Fifth. Philosophical apparatus, instruments, books, maps, and charts, statues, statuary, busts, and casts, of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, engravings, etchings, speci- mens of sculpture, cabinets of coins,' medals, gems, and all other col- lections of antiquities, provided the same be specially imported in good faith for the use of any society incorporated or established for philosophical or literary purposes, or for the encouragement of the fine arts, or for the use and by the order of any college, academy, school, or seminary of learning in the United States. Sixth. Anatomical preparations, models of machinery, and of other inventions and improvements in the arts; specimens in natural his- tory, mineralogy, and botany ; trees, shrubs, plants, bulbs or roots, and garden seeds not otherwise specified; berries, nuts, and vegetables, used principally in dyeing or composing dyes ; all dyewoods in stick ; whale and other fish oils of American fisheries, and all other articles the produce of said fisheries ; animals imported for breed ; fish, fresh caught, imported for daily consumption; fruit, green or ripe, from the West Indies, in bulk : tea and coffee when imported in American vessels from the places of their growth or production. Seventh. Adhesive felt for sheathing vessels, alcornoque, aloes, anti- mony crude, argol, assafcetida, ava root, barilla, bark of cork tree unmanufactured ; bells or bell-metal, old and only fit to be remanu- factured, or parts thereof, and chimes of bells ; brass in pigs or bars, and old brass only fit to be remanuf actured ; Brazil wood, crude brim- stone, and flour of sulphur, bullion, burrstones, unwrought; can- tharides, chalk, clay unwrought, cochineal, coins of gold and silver, copper imported in any shape for the use of the mint, copper in pigs or bars, and copper ore ; plates or sheets of copper for sheathing vessels ; but none is to be so considered except that which is fourteen inches wide, and forty-eight inches long, and weighing from fourteen to thirty-four ounces per square foot ; old copper fit only to be remanu- f actured; cream of tartar; emery; flints, ground flint, gold bullion, gold epauletts and wings, grindstones, gum Arabic, gum Senegal, gum tragacanth, India rubber, in bottles or sheets, or otherwise, un- manufactured, old junk, oakum, kelp, kermes, lac dye, leeches, mad- der, madder root, mother of pearl, nickel, nux vomica, palm leaf un- manufactured, palm oil ; Peruvian bark, pewter when old and only fit to be remanuf actured ; platina unmanufactured, ivory unmanufac- tured, plaster of Paris unground, ratans and reeds unmanufactured, rhubarb, saltpetre when crude, sarsaparilla, shellac, silver bullion, silver epauletts and wings, stones called polishing stones, stone called rotten stone, sumac, tartar when crude, teuteneque, turmeric, weld, woods of all kinds, when unmanufactured, not herein enumerated. Sec. 10. And he it further enacted, That, on all articles not herein j. 20 per cent on ar- enumerated or provided for, there shall be levied, collected, and paid, ated or provided for. a duty of twenty per centum ad valorem. Sec. 11. And ie it further enacted, That an addition of ten per ^ J^^f^l°^ im'^orto'" centum shall be made to the several rates of duties by this act im- tions in foreign ves- pQged, in respect to all goods, wares, and merchandise, on the impor- ^*"^' tation of which, in American or foreign vessels, a specific discrimina- tion between them is not herein made, which, from and after the time when this act shall take effect and go into operation, shall be im- ported in ships or vessels not of the United States; and a further 20 per cent if addition of ten per centum shall be made to the several rates of duties cap™ oroood Hope! imposed by this act on all goods, wares, and merchandise, which shall be imported from any port or place east of the Cape of Good Hope, in foreign vessels: Provided, That these additional duties shall not Proviso, vessels apply to goods, wares, or merchandise, which shall be imported or 'laws excepted'^* ^ 134 ACT OF AUG. 30, 1842. after the day that this act goes into operation, in ships or vessels not of the United States, entitled by treaty, or by any act or acts of Con- gress, to be entered in the ports of the United States, on the payment of the same duties as shall then be paid on goods, wares, or merchan- dise imported in ships or vessels of the United States. Duties to be paid Sec. 12. And he it further enacted, That on and after the day this "in case of faiiare. act goes into Operation, the duties on all imported goods, veares, or merchandise, shall be paid in cash: Provided, That in all cases of failure or neglect to pay the duties, on completion of the entry, the said goods, wares, or merchandise, shall be taken possession of by the collector, and deposited in the public stores, there to be kept with due and reasonable care, at the charge and risk of the owner, importer, consignee, or agent ; and if any such goods remain in public store be- yond sixty days (except in the case of goods imported from beyond the Cape of Good Hope, remaining for the space of ninety days) without payment of the duties thereon, then said goods, wares, and merchandise, or such quantities thereof, as may be deemed necessary to discharge the duties, shall be appraised and sold by the collector at public auction, on due public notice thereof, being first given, in the manner and for the time to be prescribed by a general regulation of the Treasury Department ; and, at said public sale, distinct printed catalogues, descriptive of said goods, with the appraised value alRxed thereto, shall be distributed among the persons present at said sale; and a reasonble opportunity shall be given, before such sale, to per- sons desirous of purchasing, to inspect the quality of such goods ; and the proceeds of said sales, after deducting the usual rate of storage at the port in question, together with all other charges and expenses, including interest on the duties from the date of entry at the rate of six per centum per annum, shall be applied to the payment of the duties, and any balance of money remaining, over and above the full amount of duties, charges, and expenses and interest aforesaid, as well as such quantities of any goods, wares, or merchandise, as may not have been sold for the purposes before mentioned, shall be de- livered, and the money paid over, by the collector, to the owner, im- porter, consignee, or agent, and proper receipts taken for the same: And provided, That if no claim be made by such owner, importer, consignee, or agent, for the portion of goods which may remain in the hands of the collector, after such sale, the said goods shall be forth- with returned to the public stores, there to be kept at the risk and ex- pense of the owner, importer, consignee, or agent, until claimed or sold for storage agreeably to law; and the proceeds of the sale for duties remaining unclaimed for the space of ten days after such sale, shall, after payment of duties and all expenses aforesaid, at the ex- piration of that period, be paid by the collector into the Treasury, in the manner provided for in the case of unclaimed goods in the next succeeding section of this act : And provided further, That when any goods are of a perishable nature, they shall be sold forthwith. Relative to the Sec. 13. And he it further enacted. That, previous to the sale of goods. "' ""<=*^*™^'^ any unclaimed goods, the said collector shall procure an inventory and appraisement thereof to be made, and to be verified, on oath or affirmation, by two or more respectable merchants, before the sajd collector, and to remain with him ; and said collector shall afterward cause said goods to be advertised and sold, in the manner provided for in this act, and, after retaining the duties thereon, agreeably to such inventory and appraisement, and interest and charges as afore- said, shall pay the overplus, if any there be, into the Treasury of the United States, there to remain for the use of the owner or owners, who shall, upon due proof of his, her, or their property, be entitled to receive the same; for which purpose the collector shall transmit, with said overplus, a copy of the inventory, appraisement, and ACT OF AUG. 30, 1S42. 135 account of sales, specifying the marks, numbers, and descriptions of the packages sold, their contents, the name of the vessel and master in which, and of the port or place whence they were imported, and the time when, and the name of the person or persons to whom said goods were consigned in the manifest; and the receipt of certificate of the collector shall exonerate the master or person having charge or command of any ship or vessel in which said goods, wares, and mer- chandise were imported, from all claim of the owner or owners thereof: Provided, That so much of the fifty-sixth section of the general collection law of the second of March seventeen hundred and ninety-nine, which provides for the storage of unclaimed merchandise, as conflicts with the provisions of this act, shall be, and is hereby repealed : Provided, also, That when such goods are of a perishable nature, they shall be sold forthwith. Sec. 14. And ie it further enacted, That on and after the day this Drawbacks on law goes into effect, there shall be allowed a drawback on foreign toea^fn \h# unuea sugar refined in the United States, and exported therefrom, equal in ptg^*|f4tfi|'e^a°fr^om' amount to the duty paid on the foreign sugar from which it shall foreign moiaases. be manufactured, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury, and no more; and on spirits distilled from foreign molasses, a drawback of five cents per gallon, till the first day of January, eighteen hundred and forty-three, when it shall be reduced one cent per gallon ; and annually, on the first day of January thereafter, the said drawback shall be reduced one cent per gallon until the same shall be wholly discontinued: Provided, That this act shall not alter or repeal any law now in force regulating the exportation of sugar refined or spirits distilled from molasses in the United States, except as to the rates of duties and drawbacks. Sec. 15. And he it further enacted. That, in the case of all goods. No drawback un- wares, and mei?chandise, imported on and after the day this act goes Sn^tiirS'years. '"^^^' into operation, and entitled to debenture under existing laws, no drawback of the duties shall be allowed on the same, unless said goods, wares, or merchandise shall be exported from the United States within three years from the date of the importation of the same; nor shall the additional rate of duty levied by this act on No additional goods, wares, or merchandise, imported in foreign vessels, be re- " ^ ''^ "° ^ ■ funded in case of re-exportation: Provided, That two and one half Proviso: a per- per centum on the amount of all drawbacks allowed, except on foreign taSie^^by the united and refined sugars, shall be retained, for the use of the United States, states, by the collectors paying such drawbacks, respectively ; and in the case of foreign refined sugars, ten per centum shall be so retained. Sec. 16. And ie it further enacted, That in all cases where there is Actual market or shall be imposed any ad valorem rate of duty on any goods, wares, Xhe"nce''and'^w"h'e'^2 or merchandise, imported into the United States, and in all cases j."f^°jn|a *° *'* ^^" where the duty imposed shall by law be regulated by, or directed to be estimated or based upon the value of the square yard, or of any specified quantity or parcel of such goods, wares, or merchandise, it shall be the duty of the collector, within whose district the same shall be imported or entered, to cause the actual market value or wholesale price thereof, at the time when purchased, in the principal markets of the country from which the same shall have been imported into the United States, or of the yards, parcels, or quantities, as the case may be, to be appraised, estimated, and ascertained, and to such value or price, to be ascertained in the manner provided in this act, shall be added all costs and charges except insurance, and including, in every costs to be added, case, a charge for commissions at the usual rates as the true value at the port where the same may be entered upon which duties shall be assessed. And it shall, in every such case, be the duty of the ap- praisers of the United States, and every of them, and every person 136 ACT OF AUG. 30, 1842. who shall act as such appraiser, or of the collector and naval officer, as the case may be, by all reasonable ways and means in his or their power, to ascertain, estimate, and appraise the true and actual market value and wholesale price, any invoice or affidavit thereto to the con- trary notwithstanding, of the said goods, wares, and merchandise, at the time purchased, and in the principal markets of the country whence the same shall have been imported into the United States, and the number of such yards, parcels, or quantities, and such actual market value or wholesale price of every of them, as the case may Dnflnished wool- require; and all such goods, wares, or merchandise, being manufac- flnished. "^ tured of wool, or whereof wool shall be a component part, which shall be imported into the United States in an unfinished condition, shall, in every such appraisal, be taken, deemed, and estimated to have been at the time purchased, and place whence the same were imported into the United States, of as great value as if the same had been entirely Proviso. finished: Provided^ That in all cases where goods, wares, and mer- chandise, subject to advalorem duty, or on which the duties are to be levied upon the value of the square yard, and in all cases where any specific quantity or parcel of such goods, wares, and merchandise, shall have been imported into the United States from a country in which the same have not been manufactured or produced, the foreign value shall be appraised and estimated according to the current market value or wholesale price of similar articles at the principal markets of the country of production or manufacture, at the period of the exportation of said goods, wares, and merchandise, to the United States. own?re'"'a°nd'°others ^'^•. ^'^- '^'^ ^^ ^* further enacted. That it shall be lawful for the on oath authorized, appraisers, or the eollector and naval officer, as the case may be, to call before them and examine, upon oath or affirmation, any owner, im- porter, consignee or other person, touching any matter or thing which they may deem material in ascertaining the true market value or wholesale price of any merchandise imported, and to require the pro- duction, on oath or affirmation, to the collector or to any permanent appraiser, of any letters, accounts, or invoices, in his possession relat- ing to the same, for which purpose they are hereby respectively authorized to administer oaths and affirmations ; and if any person so For refusal to at- called shall neglect or refuse to attend, or shall decline to answer, or fOTteiture^ofTioo^ shall, if required, refuse to answer in writing any interrogatories, m°ent to be flnff.^*^^ ^"^^ Subscribe his name to his deposition, or to produce such papers, when so required, he shall forfeit and pay to the United States the sum of one hundred dollars; and if such person be the owner, im- porter, or consignee, the appraisement which the said appraisers, or collector and naval officer, where there are no legal appraisers, may make of the goods, wares, and merchandise, shall be final and conclu- sive, any act of Congress to the contrary notwithstanding; and any Faise^ w e aring, person who shall wilfully and corruptly swear or affirm falsely on feite'dTherlifor^ such examination, shall be deemed guilty of perjury; and if he be the owner, importer, or consignee, the merchandise shall be forfeited; and all testimony in writing, or depositions, taken by virtue of this section, shall be filed in the collector's office, and preserved for future In case of dissat- use or reference, to be transmitted to the Secretary of the Treasury a^p^prafaement, an- wheu he shall require the same : Provided, That if the importer, ^how™''^ ''^ ^'^^^ owner, agent, or consignee, of any such goods, shall be dissatisfied with the appraisement, and shall have complied with the foregoing requisitions, he may forthwith give notice to the collector, in writing, of such dissatisfaction; on the receipt of which the collector shall select two discreet and experienced merchants, citizens of the United States, familiar with the character and value of the goods in ques- tion, to examine and appraise the same, agreeably to the foregoing provisions; and if they shall disagree, the collector shall decide be- ACT OF AUG. 30, 1842. 137 tween them ; and the appraisement thus determined shall be final, and deemed and taken to be the true value of said goods, and the duties shall be levied thereon accordingly, any act of Congress to the con- trary notwithstanding: Provided, also, That in all cases where the cate^^the°a'pprSse° actual value to be appraised, estimated, and ascertained as herein- "o^"* io*^^ercent*°" before stated, of any goods, wares, and merchandise, imported into ™"^^ ^^^ the United States, and subject to any ad valorem duty, or whereon the duty is regulated by or directed to be imposed or levied on the value of the square yard, or other parcel or quantity thereof shall exceed by ten per centum or more the invoice value, then, in addition to the duty imposed by law on the same, there shall be levied and collected, on the same goods, wares, and merchandise, fifty per centum of the duty imposed on the same, when fairly invoiced. Sec. 18. And he it further enacted. That the several collectors be, duMes''?n"the°a?S and they are hereby, authorized, under such regulations as may be de itself, m certain prescribed by the Secretary of the Treasury, whenever they shall the same. deem it necessary to protect and secure the revenue of the United States against frauds or undervaluation, and the same is practicable, to take the amount of duties chargeable on any article bearing an ad valorem rate of duty, in the article itself, according to the proportion or rate per centum of the duty on said article; and such goods, so taken, the collector shall cause to be sold at public auction, within twenty days from the time of taking the same, in the manner pre- scribed in this act, and place the proceeds arising from such sale in the Treasury of the United States: Provided, That the collector or appraiser shall not be allowed any fees or commissions for taking and disposing of said goods, and paying the proceeds thereof into the Treasury, other than are now allowed by law. Sec. 19. And he it further enacted. That if any person shall know- j.^^"^"^*^ revenue ingly and wilfully, with intent to defraud the revenue of the United punishawe by fine States, smuggle or clandestinely introduce into the Uhited States """^ imprisonment, any goods, wares, or merchandise, subject to duty by law, and which should have been invoiced, without paying or accounting for the duty, or shall make out, or pass, or attempt to pass, through the custom-house, any false, forged, or fraudulent invoice, every such person, his, her, or their aiders and abettors, shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in any sum not exceeding five thousand dollars, or imprisoned for any term of time not exceeding two years, or both, at the discretion of the court. Sec. 20. And he it further enacted, That there shall be levied, col- en?merl\ea*articie°" lected, 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 enumerated article 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 re- sembles 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. Sec. 21. And he it further enacted, That the collector shall desig- in^oS'Tnd°°pacfc nate on the invoice at least one package of every invoice, and one ages required, &c. package at least of every ten packages of goods, wares, or merchan- dise, and a greater number, should he or either of the appraisers deem it necessary, imported into such port, to be opened, examined, and appraised, and shall order the package or packages so designated 138 ACT OF AUG. 30, 1842. to the public stores for examination ; and if any package be found by the appraisers to contain any article not specified in the invoice, and they or a majority of them shall be of opinion that such article was omitted in the invoice with fraudulent intent on the part of the shipper, owner, or agent, the contents of the entire package in which the article may be shall be liable to seizure and forfeiture on convic- tion thereof before any court of competent jurisdiction; but- if said appraisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duties thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee: Provided, That such forfeiture may be remitted by the Secretary of the Treasury, on the production of evidence, satisfactory to him, that no fraud was intended: Pro- vided further, That if on the opening of any of the package or pack- ages of goods, a deficiency of any article shall be found, on examina- tion by the appraisers, the same shall be certified to the collector on the invoice, and an allowance for the same be made in estimating the duties. Where there are Seg. 22. And he it further enacted, That where goods, wares, and praise^mentf*™o *?e merchandise shall be entered at ports where there are no appraisers, made, by whom. the mode hereinbefore prescribed of ascertaining the foreign value thereof, shall be carefully observed by the revenue officers to whom is committed the estimating and collecting of duties. Secretary of the Sec. 23. And he it further enacted, That it shall be the duty of the iisr^"ui^s*°for*the Secretary of the Treasury from time to time to establish such rules appraisal of goods, and regulations, not inconsistent with the laws of the United States, to secure a just, faithful, and impartial appraisal of all goods, wares, and merchandise, as aforesaid, imported into the United States, and just and proper entries of such actual market value or wholesale price thereof, and of the square yards, parcels, or other quantities, as the case may require, and of such actual market value or wholesale price of every of them. Officers of the Sec. 24. And he it further enacted. That it shall be the duty of all instructio*ns ^of *^the Collectors and other officers of the customs to execute and carry into Secretary of the effect all instructions of the Secretary of the Treasury relative to the execution of the revenue laws ; and m case any difficulty shall arise as to the true construction or meaning of any part of such revenue laws, the decision of the Secretary of the Treasury shall be conclusive and binding upon all such collectors and other officers of the customs. Act not to apply Sec. 25. And he it further enacted, That nothing in this act con- left tteir ^ast^po'rt tained shall apply to goods shipped in a vessel bound to any port of the 'cipe^'of^^^Sod the United States, actually having left her last port of lading east- Hope, &c., brfoje ward of the Cape of Good Hope or beyond Cape Horn prior to the — Faws ^"app'iicabie first day of September, eighteen hundred and forty-two; and all thereto. legal provisions and regulations existing immediately before the thirtieth day of June, eighteen hundred and forty-two, shall be ap- plied to importations which may be made in vessels which have left such last port of lading eastward of the Cape of Good Hope or be- yond Cape Horn prior to said first day of September, eighteen hun- dred and forty-two. Laws existing on Sec. 26. And he it further enacted. That the laws existing on the f o°r%e 'for certain first day of June, eighteen hundred and forty-two, shall extend to and purposes. j^g jj^ force for the collection of the duties imposed by this act on foods, wares, and merchandise, imported into the United States, and or the recovery, collection, distribution and remission of all fines, penalties, and forfeitures, and for the allowance of the drawbacks by this act authorized, as fully and effectually as if every regulation, restriction, penalty, forfeiture, provision, clause, matter, and thing, in the said laws contained, had been inserted in and re-enacted by ACT OF MAR. 3, 1843. 139 this act. And that all provisions of any former law inconsistent ^ n'\*"'herewith'^'re- with this act, shall be, and the same are hereby, repealed. peaied. Sec. 27. And he it further enacted, That it shall be the duty of the TrfSy^To "Ll^l .Secretary of the Treasury, annually, to ascertain whether, for the year tain whether the ending on the thirtieth of June, next preceding, the duty on any arti- ^as^ "e'^tceeded'^^'ss cles has exceeded thirty-five per centum ad valorem on the average P^r^ 't^o 'cougresr wholesale market value of such articles, in the several ports of the United States for the preceding year; and, if so, he shall report a tabular statement of such articles and excess of duty to Congress, at the commencement of the next annual session thereof, with such observations and recommendations as he may deem necessary for the improvement of the revenue. ~ ------- - — -- . ... Indecent prints Sec. 28. And he it further enacted, That the importation of all and°1fafnt'ngs pro- indecent and obscene prints, paintings, lithographs, engravings, and hibited transparencies is hereby prohibited ; and no invoice or package what- ever, or any part thereof, shall be admitted to entry, in which any such articles are contained; and all invoices and packages whereof any such article shall compose a part, are hereby declared to be liable to be proceeded against, seized, and forfeited, by due course of law, and the said articles shall be forthwith destroyed. Sec. 29. And ie it further enacted, That, wherever the word " ton " j^^*'*^*'' °' *''® is used in this act, in reference to weight, it shall be deemed and taken to be twenty hundred weight, each hundred weight being one hun- dred and twelve pounds avoirdupois. Sec. 30. And be it further enacted, That so long as the distribution j^'^^° P^''a/o°'th' of the nett proceeds of the sales of the public lands, directed to be pub^fic^^iands ai^ made among the several States, Territories, and District of Columbia, states suspended^'" by the act entitled "An act to appropriate the proceeds of the sales of fSL°* h^^i'fi^^T the public lands and to grant pre-emption rights," shall be and remain 5; s. l!,"p." 45k'° ' suspended by virtue of this act, and of the proviso of the sixth section of the act aforesaid, the ten per centum of the said proceeds directed to be paid by the said act to the several States of Ohio, Indiana, Illi- nois, Alabama, Missouri, Mississippi, Louisiana, Arkansas and Michi- gan, shall also be and remain suspended. Approved, August 30, 1842. S. L., Vol. 5, Chap. LXXII. — An act to permit the entry of merchandise recov- March 3, 1843. ered from shipiorecTc, in certain cases, free from duty. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled, That whenever any Merchandise re - ship or vessel laden with merchandise, in whole or in part, subject wreck^adm^tTed^free to duty, shall be, or shall have been, sunk in any river, harbor, bay, °^ "J^ty- or waters, subject to the jurisdiction of the United States, and within its limits, and shall have remained so sunk for the period of two years, and shall be abandoned by the owners thereof, any person or persons who may raise such ship or vessel, shall be permitted to bring any merchandise recovered therefrom, into the port nearest to the place where said ship or vessel was so raised, free from the payment of any duty thereupon, and without being obliged to enter the same at the custom-house, under such rules and regulations as the Secretary of the Treasury may prescribe. Approved, March 3, 1843, 140 ACTS OF FEB. 26, 1845; MAR. 3, 1845; JULY 30, 1846. February 26, 1845. g. L., Vol. 5, Chap. XXII. — An act explanatory of an act entitled "An act malzing appropriations for the civil and diplomatic expenses of Oovernment for the year one thousand eight hundred and thirty-nine." Be it enacted hy the Senate and House of Representatives of the 2a^'secdon*'of act United States of America in Congress assembled, That nothing con- 33 March, 1839, tained in the second section of the act entitled "An act making appro- tive to duties paid priations for the civil and diplomatic expenses of Government for under protest. ^^iQ year one thousand eight hundred and thirty-nine," approved on the third day of March, one thousand eight hundred and thirty-nine, shall take away, or be construed to take away or impair, the right of any person or persons who have paid or shall hereafter pay money, as and for duties, under protest, to any collector of the customs, or other person acting as such, in order to obtain goods, wares, or mer- chandise, imported by him or them, or on his or their account, which duties are not authorized or payable in part or in whole by law, to maintain any action at law against such collector, or other person acting as such, to ascertain and try the legality and validity of such demand and payment of duties, and to have a right' to a trial by jury, touching the same, according to the due course of law. Nor shall anything contained in the second section of the act aforesaid be construed to authorize the Secretary of the Treasury to refund any duties paid under protest ; nor shall any action be maintained against any collector, to recover the amount of duties so paid under protest, unless the said protest was made in writing and signed by the claim- ant, at or before the payment of said duties, setting forth distinctly and specifically the grounds of objection to the payment thereof. Approved, February 26, 1845. March 3, 1845. Duties. Proviso. S. L., Vol. 5, Chap. LXVI. — An act regulating commercial intercourse with the Islands of iliquelon and St. Pierre. Be it enacted iy the Senate and House of Representatives of the United States of America in Congress assembled, That all French vessels coming directly from the islands of Miquelon and St. Pierre, either in ballast or laden with articles the growth or manufacture of either of said islands, and which are permitted to be exported therefrom in American vessels, may be admitted into the ports of the United States on payment of no higher duties on tonnage, or on their cargoes as aforesaid, than are imposed on American vessels, and on like cargoes, imported in American vessels: Provided, That this act shall not take effect until the President of the United States shall have received satisfactory information that similar privileges have been allowed to American vessels and their cargoes at said islands by the Government of France, and shall have made proclamation accordingly, and whenever said privileges shall have been revoked or annulled, the President is hereby authorized, by proclamation, to suspend the operation of this act. Approved, March 3, 1845. July 30, 1846. S. L., VOL. 9, Chap. LXXIV.- -An act reducing the duty on imports, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assernbled, That from and after the first day of December next, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, and on such ACT OF JULY 30, 1846. 141 as may now be exempt from duty, there shall be levied, collected, and paid, on the goods, wares, and merchandise, herein enumerated and provided for, imported from foreign countries, the following rates of duty — that is to say : On goods, wares, and merchandise, mentioned in schedule A, a duty , schedule ciasswy- *c555 7 7 J Ing amount or duties 01 one hundred per centum ad valorem. to be levied. On goods, wares, and merchandise, mentioned in schedule B, a duty of forty per centum ad valorem. On goods, wares, and merchandise, mentioned in schedule C, a duty of thirty per centum ad valorem. On goods, wares, and merchandise, mentioned in schedule D, a duty of twenty-five per centum ad valorem. On goods, wares, and merchandise, mentioned in schedule E, a duty of twenty per centum ad valorem. On goods, wares, and merchandise, mentioned in schedule F, a duty of fifteen per centum ad valorem. On goods, wares, and merchandise, mentioned in schedule G, a duty of ten per centum ad valorem. On goods, wares, and merchandise, mentioned in schedule H, a duty of five per centum ad valorem. Sec. 2. And he it further enacted, That, from and after the first day schedule i, duty of December next, the goods, wares, and merchandise, mentioned in schedule I, shall be exempt from duty. Sec. 3. Andte it further enacted^ That, from and after the first day ^20 ^^\^^^l^f^^^\^ of December next, there shall be levied, collected, and paid, on all speetaUy^^provided goods, wares, and merchandise, imported from foreign countries, and *'"'• not specially provided for in this act, a duty of twenty per centum ad valorem. Sec. 4. And ie it further enacted, That in all cases in which the in- ^^ ^ed'^&c *in ce/ voice or entry shall not contain the weight, or quantity, or measure, tain cases "at the of goods, wares, or merchandise, now weighed, or measured, or |cf™^® "' owner, gauged, the same shall be weighed, gauged, or measured, at the expense of the owner, agent, or consignee. Sec. 5. And te it further enacted, That from and after the first day Drawback in iieu of December next, in lieu of the bounty heretofore authorized by law fish.°"° ^ °^ ^'^ to be paid on the exportation of pickled fish of the fisheries of the United States, there shall be allowed, on the exportation thereof, if cured with foreign salt, a drawback equal in amount to the duty paid on the salt, and no more, to be ascertained under such regulations as may be prescribed by the Secretary of the Treasury. Sec. 6. And he it further enacted. That all goods, wares, and mer- o^te^^' after jS chandise, imported after the passage of this act, and which may be in sol^ and in store "on the public stores on the second day of December next, shall be sub- subjecr^to*"^ s a'm'e lect to no other duty upon the entry thereof than if the same were im- duties as if im- •'_xi j.-ijtrj.i.j.i ported after that ported respectively after that day. day. Sec. 7. And he it further enacted, That the twelfth section of the 070^''* °dfi^d~' s^' act entitled "An Act to provide Ee venue from Imports, and to change p. 136? of' this tou* and modify existing Laws imposing Duties on Imports, and for other Purposes," approved August thirty, eighteen hundred and forty -two, shall be, and the same is hereby, so far modified, that all goods .^^\^^J? ^^?' ^^''• imported from this side the Cape of Good Hope or Cape Horn may remain in the public stores for the space of one year instead of the term of sixty days prescribed in the said action; and that all goods imported from beyond the Cape of Good Hope or Cape Horn may remain in the public stores one year instead of the term of ninety days prescribed in the said section. Sec. 8. And he it further enacted, That it shall be lawful for the Owners and con- owner, consignee, or agent, of imports which have been actually pur- Irturiiy^purchase'd! chased, on entry of the same, to make such addition in the entry to S^?,,™?^?!^'?^"??" ,, 1 J! 1 • ■ ii • • • 1 ■ • ■ • ''ii ™ the entry lu cer- the cost or value given m the invoice, as, m his opinion, may raise the tain cases. 142 ACT OF JULY 30, 1846. same to the true market value of such imports in the principal mar- kets of the country whence the importation shall have been made, or in which the goods imported shall have been originally manufactured or produced, as the case may be; and to add thereto all costs and charges which, under existing laws, would form part of the true value at the port where the same may be entered, upon which the duties Collector to cause should be assessed. And it shall be the duty of the collector, within of imports to be ap- whosc district the Same may be imported or entered, to cause the exacT''2o %er* cent dutiable value of such imports to be appraised, estimated, and ascer- certain^cas^s"'^ '" tained, in acordance with the provisions of existing laws ; and if the appraised value thereof shall exceed by ten per centum or more the value so declared on the entry, then, in addition to the duties imposed by law on the same, there shall be levied, collected, and paid, a duty Proviso. qJ twenty per centum ad valorem on such appraised value : Provided, nevertheless. That under no circumstances shall the duty be assessed upon an amount less than the invoice value, any law of Congress to the contrary notwithstanding, cierkt^to be^worn^ ^^^- ^- ^^'^ ^^ ^'^ further enacted, That the deputies of any col- lector, naval officer, or surveyor, and the clerks employed by any col- lector, naval officer, surveyor, or appraiser, who are not by existing laws required to be sworn, shall, before entering upon their respective duties, or, if already, employed, before continuing in the discharge thereof, take and subscribe an oath or affirmation faithfully and diligently to perform such duties, and to use their best endeavors to prevent and detect frauds upon the revenue of the United States; and° ho "adminis' '^^i^h oath or affirmation shall be administered by the collector of the tered. port or district where the said deputies or clerks may be employed, and shall be of a form to be prescribed by the Secretary of the Treasury. united°'states^ves^ ^^*^- ^^- ^'^^ ^^ *'^ further eruicted, That no officer or other person, a e Is , of dutiable connected with the navy of the United States, shall, under any pre- goods, prohibited, ^gjjce, import in any ship or vessel of the United States any goods, wares, or merchandise, liable to the payment of any duty, sistelft'^lcts.' '°'^°" Sec. 11. And he it further enacted, That all acts and parts of acts repugnant to the provisions of this act be, and the same are hereby, repealed. cent'ad'vakirem^^'^ SCHEDULE A. — {One hundred per centum ad valorem.) Brandy or other spirits distilled from grain, or other materials; cordials, absynthe, arrack, curacoa, kirschenwasser, liquers, mara- schino, ratafia, and all other spirituous beverages of a similar char- acter, cen't'ad^vaiorem.'*^'^ SCHEDULE B. — {Fovty per ccntum od Valorem.) Alabaster and spar ornaments; almonds; anchovies, sardines, and all other fish preserved in oil ; camphor refined ; cassia ; cloves ; com- position tops for tables, or other articles of furniture ; comfits, sweet- meats, or fruit preserved in sugar, brandy, or molasses; currants; dates ; figs ; ginger root, dried or green ; glass, cut ; mace ; manufac- tures of cedar wood, granadilla, ebony, mahogany, rosewood, and satin wood; nutmegs; pimento; prepared vegetables, meats, poultry, and game sealed or inclosed in cans, or otherwise; prunes; raisins; scagliola tops for tables, or other articles of furniture ; segars, snuff, paper segars, and all other manufactures of tobacco; wines, Bur- gundy, champagne, claret, Maderia, Port, sherry, and all other wines and imitations of wines. cerrt'ad'vaiore^m ''^'^ SCHEDULE C. — {Thirty per ccntum ad valorem.) Ale, beer, and porter in casks or bottles; argentine, alabatta, or German silver, manufactured or unmanufactured; articles embroid- ACT OF JULY 30, 1846. 143 t ered with gold, silver, or other metal ; articles worn by men, women, or children, of whatever material composed, made up, or made wholly or in part, by hand; asses' skins; balsams, cosmetics, essences, ex- tracts, pastes, perfumes, and tinctures, used either for the toilet or for medicinal purposes ; baskets, and all other articles composed of grass, osier, palm-leaf, straw, whalebone, or willow, not otherwise provided for; bay rum; beads, of amber, composition, or wax, and all other beads; benzoates; bologna sausages; bracelets, braids, chains, curls, or ringlets, composed of hair, or of which hair is a component part ; braces, suspenders, Avebbing, or other fabrics, composed wholly or in part of India rubber, not otherwise provided for ; brooms and brushes of all kinds ; cameos, real and imitation, and mosaics, real and imita- tion, when set in gold, silver, or other metal; canes, and sticks for walking, finished or unfinished; capers, pickles, and sauces of all kinds, not otherwise provided for; caps, hats, muffs, and tippets of fur, and all other manufactures of fur, or of which fur shall be a com- ponent material; caps, gloves, leggins, mits, socks, stockings, wove shirts and drawers, and all similar articles made on frames, worn by men, women, or children, and not otherwise provided for ; card cases, pocket books, shell boxes, souvenirs, and all similar articles, of what- ever material composed; carpets, carpeting, hearth rugs, bedsides, and other portions of carpeting, being either Aubusson, Brussels, in- grain, Saxony, Turkey, Venetian, Wilton, or any other similar fabric; carriages and parts of carriages ; cayenne pepper; cheese; cinnamon; clocks and parts of clocks; clothing ready made, and wearing apparel of every description, of whatever material composed, made up or manufactured wholly or in part by the tailor, sempstress, or manufac- turer; coach and harness furniture of all kinds; coal; coke and culm of coal ; combs of all kinds ; compositions of glass or paste, when set ; confectionery of all kinds, not otherwise provided for; coral, cut or manufactured; corks; cotton cords, gimps, and galloons; court plas- ter; crayons of all kinds; cutlery of all kinds; diamonds, gems, pearls, rubies, and other precious stones, and imitations of precious stones, when set in gold, silver or other metal ; dolls, and toys of all kinds ; earthen, china, and stone ware, and all other wares composed of earthy and mineral substances, not otherwise provided for; epau- lets, galloons, laces, knots, stars, tassels, tresses, and wings, of gold, silver, or other metal; fans and fire screens of every description, of whatever material composed ; feathers and flowers, artificial or orna- mental, and parts thereof, of whatever material composed; fire crackers ; flats, braids, plaits, sparterre, and willow squares, used for making hats or bonnets; frames and sticks for umbrellas, parasols, and sunshades, finished or unfinished; furniture, cabinet and house- hold ; ginger, ground ; glass, colored, stained, or painted ; glass crys- tals for watches; glasses or pebbles for spectacles; glass tumblers, plain, molded, or pressed, not cut or punted ; paintings on glass ; por- celain glass; grapes; gum benzoin or Benjamin; hair pencils; hat bodies of cotton ; hats and bonnets, for men, women, and children, composed of straw, satin straw, chip, grass, palm-leaf, willow, or any other vegetable substance, or of hair, whalebone, or other material not otherwise provided for ; hemp, unmanufactured ; honey ; human hair, cleansed or prepared for use; ink and ink powder; iron, in bars, blooms, bolts, loops, pigs, rods, slabs, or other form, not otherwise provided for ; castings of iron ; old or scrap iron ; vessels of cast iron ; japanned ware of all kinds, not otherwise provided for ; jewelry, real or imitation; jet and manufactures of jet, and imitations thereof; lead pencils; maccaroni, vermicelli, gelatine, jellies, and all similar preparations; manufactures of the bark of the cork-tree, except corks; manufactures of bone, shell, horn, pearl, ivory, or vegetable ivory; manufactures, articles, vessels, and wares, not otherwise pro- 144 ACT OF JULY 30, 1S46. t vided for, of brass, copper, gold, iron, lead, pewter, platina, silver, tin, or other metal, or of which either of those metals or any other metal shall be the component material of chief value ; manufactures of cotton, linen, silk, wool, or worsted, if embroidered or tamboured in the loom or otherwise, by machinery, or with the needle, or other process; manufactures, articles, vessels, and wares of glass, or of which glass shall be a component material, not otherwise provided for; manufactures and articles of leather, or of which leather shall be a component part, not otherwise provided for ; manufactures and articles of marble, marble paving-tiles, and all other marble more ad- vanced in manufacture than in slabs or blocks in the rough ; manu- factures of paper, or of which paper is a component material, not otherwise provided for; manufactures, articles, and wares of papier mache; manufactures of wood, or of which wood is a component part, not otherwise provided for ; manufactures of wool, or of which wool shall be the component material of chief value, not otherwise provided for ; medicinal preparations, not otherwise provided for ; metallic pens; mineral waters; molasses; muskets, rifles, and other fire-arms ; nuts, not otherwise provided for ; ochres and ochrey earths, used in the composition of painters' colors, whether dry or ground in oil ; oil cloth of every description, of whatever material composed ; oils, volatile, essential, or expressed, and not otherwise provided for ; olive oil, in casks, other than salad oil ; olive salad oil, and all other olive oil, not otherwise provided for; olives; paper, antiquarian, demy, drawing, elephant, foolscap, imperial, letter, and all other paper not otherwise provided for; paper boxes and all other fancy boxes; paper envelopes; parasols and sunshades; parchment; pep- per ; plated and gilt ware of all kinds ; playing cards ; plums ; pota- toes ; red chalk pencils ; saddlery of all kinds, not otherwise provided for; salmon, preserved; sealing-wax; sewing silks, in the gum or purified ; shoes composed wholly of India rubber ; side-arms of every description; silk twist, and twist composed of silk and mohair; silver-plated metal, in sheets or other form; soap, Castile, perfumed, "Windsor, and all other kinds; sugar of all kinds; sirup of sugar; tobacco, unmanufactured ; twines and packthread, of whatever mate- rial composed; umbrellas; vellum; vmegar; wafers; water colors; wood, unmanufactured, not otherwise provided for, and fire-wood; wool, unmanufactured. Schedule D, 25 ScHEDTTLE D. — (Twenty-iive per centum ad valorem.) per cent ad valorem. \ ^ / r- / Borax or tinctal; Burgundy pitch; buttons and button molds, of all kinds; baizes; bockings, flannels, and floor-cloths, of whatever material composed, not otherwise provided for; cables and cordage, tarred or untarred; calomel, and all other mercurial preparations; camphor, crude ; cotton laces, cotton insertings, cotton trimming laces, cotton laces and braids; floss silks, feather beds, feathers for beds, and downs of all kinds; grass cloth; hair cloth, hair seating, and all other manufactures of hair not otherwise provided for; jute, sisal grass, coir, and other vegetable substances unmanufactured, not otherwise provided for; manufactures composed wholly of cotton, not otherwise provided for; manufactures of goat's hair or mohair, or of which goat's hair or mohair shall be a component material, not otherwise provided for; manufactures of silk, or of which silk shall be a component material, not otherwise provided for; manufactures of worsted, or of which worsted shall be a componetit material, not otherwise provided for; matting, China, and other floor matting and mats made of flags, jute, or grass; roofing slates, and slates other than roofing slates ; woollen and worsted yarn. ACT OF JULY 30, 1846. 145 ScHEDTJiiE E. — {Twenty per centum ad valorem.) Acids, acetic, acetous, benzoic, boracic, chromatic, citric, muriatic, percent a'dva^irem! white and yellow, nitric, pyroligneous, and tartaric, and all other acids of every description, used for chemical or medicinal purposes, or for manufacturing, or in the fine arts, not otherwise provided for ; aloes; alum; amber; ambergris; angora, Thibet, and other goat's hair or mohair unmanufactured; aniseed; animal carbon; antimony, crude and regulus of ; arrow-root ; articles, not in a crude state, used in dye- ing or tanning, not otherwise provided for; assafcetida; bacon; bananas; barley; beef; beeswax; berries, vegetables, flowers and barks, not otherwise provided for; bismuth; bitter apples; blankets of all kinds ; blank books, bound or unbound ; blue or Roman vitriol, or sulphate of copper; boards, planks, staves, laths, scantling, spars, hewn and sawed timber, and timber to be used in building wharves ; boucho leaves; breccia; bronze liquor; bronze powder; butter; cad- mium; calamine; cantharides; caps, gloves, leggins, mits, socks, stock- ings, wove shirts and drawers, made on frames, composed wholly of cotton, worn by men, women, and children; cassia buds; castor oil; castorum; cedar wood, ebony, granadilla, mahogany, rosewood, and satin wood, unmanufactured ; chocolate ; chromate of lead ; chromate, bichromate, hydriodate, and prussiate of potash; cobalt; cocoanuts; coculus indicus ; copperas or green vitriol or sulphate of iron ; copper rods, bolts, nails, and spikes; copper bottoms; copper in sheets or plates, called braziers' copper, and other sheets of copper, not other- wise provided for ; cream of tartar ; cubebs ; dried pulp ; emery ; ether ; extract of indigo ; extracts and decoctions of logwood and other dye woods, not otherwise provided for; extract of madder; felspar; fig blue; fish, foreign, whether fresh, smoked, salted, dried, or pickled, not otherwise provided for; fish glue or isinglass; fish skins; flax- seed ; flour of sulphur ; Frankfort black ; French chalk ; fruit, green or ripe, not otherwise provided for; fulminates or fulminating powders; furs dressed on the skin; gamboge; glue; green turtle; gunny cloth; gunpowder; hair, curled, moss, sea-weed, and all other vegetable substances used for beds or mattresses ; hams ; hats of wool ; hat bodies, made of wool, or of which wool shall be a component mate- rial of chief value ; hatters' plush, composed of silk and cotton, but of which cotton is the component material of chief value ; hempseed or linseed, and rapeseed oil, and all other oils used in painting; Indian corn and corn meal ; ipecacuanha ; iridium ; iris or orris root ; iron liquor; ivory or bone black; jalap; juniper berries; lac spirits; lac sulphur; lampblack; lard; leather, tanned, bend, or sole; leather, upper of all kinds ; lead, in pigs, bars, or sheets ; leaden pipes ; leaden shot; leeches; linens of all kinds; liquorice paste, juice, or root; litharge; malt; manganese; manna; manufactures of flax, not other- wise provided for; manufactures of hemp, not otherwise provided for; marble in the rough, slab, or block, unmanufactured; marine coral, unmanufactured ; medicinal drugs, roots, and leaves, in a crude state, not otherwise provided for ; metals, Dutch and bronze, in leaf ; metals, unmanufactured, not otherwise provided for; mineral and bituminous substances, in a crude state, not otherwise provided for; musical instruments of all kinds, and strings for musical instruments of whipgut or catgut, and all other strings of the same material; needles of all kinds for sewing, darning, or knitting; nitrate of lead; oats and oatmeal; oils, neatsfoot and other animal oil, spermaceti, whale and other fish oil, the produce of foreign fisheries; opium; oranges, lemons, and limes ; orange and lemon peel ; osier or willow, prepared for basket-makers' use; patent mordant; paints, dry or ground in oil, not otherwise provided for ; paper hangings, and paper for screens or fireboards ; paving stones ; paving and roofing tiles and 13911— H. Doc. 671, 61-2 10 146 ACT OF JULY 30, 1846. bricks; pearl or hulled barley; periodicals and other works in the course of" printing and republication in the United States; pine- apples ; pitch ; plantains ; plaster of Paris, when ground ; plumbago ; pork; potassium; Prussian blue; pumpkins; putty; quicksilver; quills; red chalk; rhubarb; rice, or paddy; roll brimstone; Roman cement; rye and rye flour; saddlery, common, tinned, or japanned; saffron and saffron cake; sago; sal soda, and all carbonates of soda, by whatever names designated, not otherwise provided for; salts, epsom, glauber, Eochelle, and all other salts and preparations of salts, not otherwise provided for; sarsaparilla ; sepia; shaddocks; sheath- ing paper ; skins, tanned and dressed, of all kinds ; skins of all kinds, not otherwise provided for ; slate pencils ; smalts ; spermaceti candles and tapers; spirits of turpentine; sponges; spunk; squills; starch; stearine candles and tapers; steel, not otherwise provided for; stereo- type plates ; still bottoms ; sulphate of barytes, crude or refined ; sul- phate of quinine; tallow candles; tapioca; tar; thread laces and in- sertings; type metal; types, new or old; vanilla beans; verdigris; velvet, in the piece, composed wholly of cotton ; velvet, in the piece, composed of cotton and silk, but of which cotton is the component material of chief value; vermilion; wax candles and tapers; whale- bone the produce of foreign fisheries ; wheat and wheat flour ; white and red lead; whiting, or Paris white; white vitriol, or sulphate of zinc ; window glass, broad, crown, or cylinder ; woollen listings ; yams. Schedule F. — {Fifteen 'per centum ad valorem.) Schedule F, 15 Arsenic ; bark, Peruvian; bark, Quilla; Brazil paste; brimstone, percen a va orem. ^,j,yjg jj^ bulk; codilla, or tow of hemp or flax; cork-tree bark, unman- ufactured; diamonds, glaziers', set or not set; dragon's blood; flax, unmanufactured ; gold and silver leaf ; mineral kermes ; silk, raw, not more advanced in manufacture than singles, tram and thrown, or organzine ; steel in bars, cast, shear, or German ; Terne tin plates ; tin foil ; tin in plates or sheets ; tin plates galvanized, not otherwise pro- vided for ; zinc, spelter, or tuetenegue, in sheets. Schedule G. — {Ten per centum ad valorem.) Schedule G, 10 Ammonia ; annatto, rancon or Orleans ; barilla ; bleaching powders or chloride or lime ; books printed, magazines, pamphlets, periodicals, and illustrated newspapers, bound or unbound, not otherwise pro- vided for; building stones; burr stones, wrought or unwrought; cameos and mosaics, and imitations thereof, not set; chronometers, box or ships', and parts thereof; cochineal; cocoa; cocoa shells; compositions of glass or paste, not set; cudbear; diamonds, gems, pearls, rubies, and other precious stones, and imitations thereof, when not set ; engravings or plates, bound or unbound ; hempseed, linseed, and rapeseed; fullers' earth; furs, hatters', dressed or undressed, not on the skin ; furs, undressed, when on the skin ; gold- beaters' skins; gum arable and gum Senegal; gum tragacanth; gum barbary; gum East India; gum jedda; gum substitute, or burnt starch ; hair of all kinds, uncleaned and unmanufactured ; India rub- ber, in bottles, slabs, or sheets, unmanufactured ; indigo ; kelp ; lemon and lime juice ; lime ; maps and charts ; music and music paper, with lines, bound or unbound: natron; nux vomica; oils, palm and cocoa- nut; orpiment; palm-leaf, unmanufactured; polishing stones; pumice and pumice stones ; ratans and reeds, unmanufactured ; rotton stone ; sal ammonia; saltpetre, (or nitrate of soda, or potash,) refined or partially refined ; soda ash ; sulphuric acid, or oil of vitriol ; tallow, marrow, and all other grease and soap stocks and soap stuffs, not ACT OF JULY 30, 1S46. 147 otherwise provided for; terra japonica or catechu; watches, and parts of watches ; watch materials of all kinds, not otherwise provided for ; woad or pastel. Schedule PI. — {Five per centum ad valorem.) Alcornoque; argol, or crude tartar; bells, when old, or bell metal, gfcentadva^ren? fit only to be remanufactured ; berries, nuts, and vegetables used ex- clusively in dyeing, or in composing dyes, but no article shall be classed as such that has undergone any manufacture; brass in pigs or bars; brass, when old and fit only to be remanufactured; Brazil wood, and all other dye wood in sticks ; bristles ; chalk, not otherwise provided for ; clay unwrought ; copper in pigs or bars ; copper, when old, and fit only to be remanufactured; flints, grindstones, wrought or unwrought ; horns, horn tips, bones, bone-tips, and teeth unmanu- factured; ivory, unmanufactured; ivory nuts, or vegetable ivory; kermes ; lac dye ; lastings suitable for shoes, boots, bootees, or buttons, exclusively ; madder, ground ; madder root ; manufactures of mohair cloth, silk twist, or other manufacture of cloth suitable for the manu- facture of shoes, boots, bootees, or buttons, exclusively; nickel; nut- galls ; pearl, mother of ; pewter, when old, and fit only to be remanu- factured; rags, of whatever material; raw hides and skins of all kinds, whether dried, salted, or pickled, not otherwise provided for; safflower ; saltpetre, or nitrate of soda, or potash, when crude ; seedlac ; shellac ; sumac ; tin, in pigs, bars, or blocks ; tortoise, and other shells unmanufactured; tumeric; waste, or shoddy; weld; zinc, spelter, or teutenegue, unmanufactured, not otherwise provided for. ScHEDtTLE I. — {Exempt from duty.) Animals imported for breed ; bullion, gold and silver ; cabinets of emp^ftonf duty ^^ coins, medals, and other collections of antiquities; coffee and tea, when imported direct from the place of their growth or production, in American vessels, or in foreign vessels entitled by reciprocal trea- ties to be exempt from discriminating duties, tonnage, and other charges; coffee, the growth or production of the possessions of the Netherlands, imported from the Netherlands in the same manner; coins, gold, silver, and copper; copper ore; copper, when imported for the United States mint ; cotton ; felt, adhesive, for sheathing ves- sels; garden seeds, and all other seeds, not otherwise provided for; goods, wares, and merchandise, the growth, produce, or manufacture, of the United States, exported to a foreign country, and brought back to the United States in the same condition as when exported, upon which no drawback or bounty has been allowed ; — Provided, That all regulations to ascertain the identity thereof prescribed by existing laws, or which may be prescribed by the Secretary of the Treasury, shall be complied with; — guano; household effects, old and in use, of persons or families from foreign countries, if used abroad by them, and not intended for any other person or persons, or for sale; junk, old ; models of inventions and other improvements in the arts ; — Pro- vided, That no article or articles shall be deemed a model or improve- ment, which can be fitted for use; — oakum; oil, spermaceti, whale, and other fish, of American fisheries, and all other articles the prod- uce of such fisheries ; paintings and statuary, the production of Amer- ican artists residing abroad, and all other paintings and statuary; — Provided, The same be imported in good faith as objects of taste, and not of merchandise; — personal and household effects (not mer- chandise) of citizens of the United States dying abroad; plaster of Paris unground; platina, unmanufactured; sheathing copper, but 148 ACTS OF AUG. 6, 1846; AUG. 6, 1846. no copper to be considered such, and admitted free, except in sheets forty-eight inches long and fourteen inches wide, and weighing from fourteen to thirty-four ounces the square foot ; sheathing metal ; speci- mens of natural history, mineralogy, or botany ; trees, shrubs, bulbs, plants, and roots, not otherwise provided for; wearing 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; — Provided, That this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing establishment, or for sale. Approved, July 30, 1846. August 3, 1846. S. L., Vol. 9, Chap. LXXV. — An act to exempt Coffee imported from the Nether- '- '- — erlands from Duty in certain Cases, and for other Purposes. Be if enacted by the Senate and House of Representatives of the Coffee^ imported United States of America, in Congress assembled, That, from and lands in Dutch or after the passage of this act, coffee, the production or growth of the be°lree^of^duty.^ '" colonies or dependencies of the Netherlands, imported into the United States from the Netherlands, either in Dutch or American vessels, mu^hof\ct of^isli s^^ll ^^ admitted free of duty; and so much of the act approved the (see p. 120 of this thirtieth day of August, eighteen hundred and forty-two, entitled, sistent'herewith™'' "-^^i -^^t to provide Revenue from Imports, and to change and modify existing Laws imposing Duties on Imports, and for other Purposes," as is inconsistent herewith, be, and the same is hereby, repealed. on^coffll in°Ame?i? ^^*^- ^- '^'^^ ^^ ^* further enacted, That the Secretary of the Treas- can vessels from ury be, and he hereby is, authorized and required to refund and pay, betweeii'*Aug.^°3o| out of any money in the treasury not otherwise appropriated, to the 1^8*4 5^°^t ^^b*' ^^'' ^sveral persons or parties entitled to the same, the amount of duties funded.' levied and collected upon the importations of coffee in American vessels from the Netherlands, the production or growth of the colonies or dependencies of the Netherlands, between the thirtieth day of August, eighteen hundred and forty-two, and the eleventh day of September, eighteen hundred and forty-five. Discrim^nat i n^g Sec. 3. And be it further enacted. That the Secretary of the Treas- iected^*on" Spanish ury be, and he hereby is, authorized and required to refund and pay, casesl^' to° b^'^" out of any money in the treasury not otherwise appropriated, to the funded. persons or parties severally entitled to receive the same, the amount ' of discriminating tonnage duties heretofore levied and collected on Spanish vessels coming from foreign countries (except from Cuba and Porto Eico) under the act approved the thirteenth day of July, eighteen hundred and thirty-two, entitled "An Act concerning Ton- N discriminat- nage Duties on Spanish Vessels ; " and from and after the passage on^Spanish^Tes'seis! ^^ ^his act, no discriminating tonnage duties shall be levied on Span- except from Cuba ish vessels Coming from foreign countries, except those coming: from or Porto Eico. Cuba Or Porto Eico. ^ ^ Approved, August 3, 1846. August 6, 1846. S. L., Vol. 9, Chap. LXXXIV. — An act to establish a Warehousing System, and — ' — to amend an act entitled "An act to proiHde revenue from imports, and to l20^this vol. ^' change and modify existing laws imposing duties on imports, and for other ' ' purposes." 270, § 12, amended. Be it enacted by the Senate and House of Representatives of the ^Act of 1842, ^ch. United States of America in Congress assembled. That the twelfth section of the act entitled "An Act to provide Revenue from Imports, and to change and modify existing Laws imposing Duties on Imports, and for other Purposes," approved the thirtieth day of August, one thousand eight hundred and forty-two, is hereby amended so as here- ACT OF AUG. 6, 1S46. 149 after to read as follows :— [Sec. 12.] And he it further enacted, That, [„^^*h^« *" ^^ ^^'"^ on and after the day this act goes into operation, the duties on all Proviso. imported goods, wares, or merchandise, shall be paid in cash: Pro- vided, That in all cases of failure or neglect to pay the duties within the period allowed by law to the importer to make entry thereof, or whenever the owner, importer, or consignee, shall make entry for warehousing the same, in writing, in such form and supported by such proof as shall be prescribed by the Secretary of the Treasury, the said goods, wares, or merchandise, shall be taken possession of by the collector, and deposited in the public stores, or in other stores to be agreed on by the collector or chief revenue officer of the port and the importer, owner, or consignee, the said stores to be secured in the manner provided for by the first section of the act of the twentieth day of April, one thousand eight hundred and eighteen, entitled "An i^is, ch. 129, s. l. Act providing for the Deposit of Wines and distilled Spirits in public Warehouses, and for other Purposes," there to be kept with due and reasonable care, at the charge and risk of the owner, importer, con- signee, or agent, and subject at all times to their order, upon pay- ment of the proper duties and expenses, to be ascertained on due entry thereof for warehousing, and to be secured by a bond of the owner, importer, or consignee, with surety or sureties, to the satisfac- tion of the collector, in double the amount of said duties, and in such form as the Secretary of the Treasury shall prescribe : Provided, *'^'^°' That no merchandise shall be withdrawn from any warehouse in which it may be deposited, in a less quantity than in an entire pack- age, bale, cask, or box, unless in bulk; nor shall merchandise so im- ported in bulk be delivered, except in the whole quantity of each parcel, or in a quantity not less than one ton weight, unless by special authority of the Secretary of the Treasury. And in case the owner, mit "'^ods *to ^ te importer, consignee, or agent, of any goods on which the duties have shipped for reex- not been paid, shall give to the collector satisfactory security that the cases.*'"" '" certain said gooas shall be landed out of the jurisdiction of the United States, in the manner now required by existing laws relating to exportations for the benefit of drawback, the collector and naval officer, if any, on an entry to reexport the same, shall, upon payment of the appropriate expenses, permit the said goods, under the inspection of the proper officers, to be shipped without the payment of any duties thereon. And in case any goods, wares, or merchandise, deposited as aforesaid, m*^tOTe^i)eyond°oSI shall remain in public store beyond one year, without payment of the year to be ap- duties and charges thereon, then said goods, wares, or merchandise, ^'^^^^^^ ^""^ ^°'^- shall be appraised by the appraisers of the United States, if there be any at such port, and if none, then by two merchants to be designated and sworn by the collector for that purpose, and sold by the collector at public auction, on due public notice thereof being first given, in the manner and for the time to be prescribed by a general regulation of the treasury department; and at said public sale, distinct printed ment**to'^^presc?ii)e catalogues descriptive of said goods, with the appraised value affixed regulations, &c., for thereto, shall be distributed among the persons present at said sale ; ^"'^'^ ^* ^^' and a reasonable opportunity shall be given before such sale, to persons desirous of purchasing, to inspect the quality of such goods ; and the proceeds of said sales, after deducting the usual rate of storage ^ Proceeds, after at the port in question, with all other charges and expenses, including to be pa^d otc/To duties, shall be paid over to the owner, importer, consignee, or agent, *^® owner, &c. and proper receipts taken for the same : Provided, That the overplus, disposed' of. "^ ° ^ if any there be, of the proceeds of such sales, after the payment of storage, charges, expenses, and duties, as aforesaid, remaining un- claimed for the space of ten days after such sales, shall be paid by the collector into the treasury of the United States ; and the said collector shall transmit to the treasury department, with the said overplus, a copy of the inventory, appraisement, and account of sales, specifying 150 ACT OF AUG. 6, 1846. the marks, numbers, and descriptions, of the packages sold, their con- tents, and appraised value, the name of the vessel and master in which, and of the port or place whence they were imported, and the time when, and the name of the person or persons to whom said goods were consigned in the manifest, and the duties and charges to which the several consignments were respectively subject; and the receipt or certificate of the collector shall exonerate the master or person having charge or command of any ship or vessel, in which said goods, wares, or merchandise, were imported, from all claim of the owner or owners thereof, who shall, nevertheless, on due proof of their interest, be entitled to receive from the treasury the amount of any overplus paid tions* ? * conflicung into the Same under the provisions of this act : Provided, That so ^'^*^- much of the fifty-sixth section of the general collection law of the second of March, seventeen hundred and ninety-nine, and the thir- voi. ' ^' ' teenth section of the act of the thirtieth of August, eighteen hundred and forty-two, to provide revenue from imports, and to change and modify existing laws imposing duties on imports, and for other pur- poses, as conflicts with the provisions of this act, shall be, and is hereby, repealed, excepting that nothing contained in this act shall be construed to extend the time now prescribed by law for selling un- Perishabie a n d claimed goods : Provided also, That all goods of a perishable nature, be^soi/at^once. ° and all gunpowder, fire-crackers, and explosive substances, deposited as aforesaid, shall be sold forthwith. Good s may be Sec. 2. And he it further enacted. That any goods, when deposited withdrawn and • , r ui • j. ' j.i, • i j j • j.i: j: • transported to an- in the public storcs in the manner provided for m the foregoing sec- Sn^d*e"r ^ certain °re^ \Jyoxi, may be withdrawn therefrom and transported to any other port Btrictions. of entry under the restrictions provided for in the act of the second 1799, ch. 22 s. March, seventeen hundred and ninety -nine, in respect to the transpor- " ^° ■ ' ^' ■ tation of goods, wares, and merchandise, from one collection district to another, to be exported with the benefit of drawback; and the owner of such goods so to be withdrawn for transportation shall give Owner shall give his bond, with sufficient sureties, in double the amount of the duties chargeable on them, for the deposit of such goods in store in the port of entry to which they shall be destined, such bond to be cancelled when the goods shall be redeposited in store in the collection district Proviso. to which they shall be transported : Provided, that nothing contained in this section shall be construed to extend the time during which goods may be kept in store, after their original importation and entry, beyond the term of one year. Goods fraudu- Sec. 3. And he it further enacted. That, if any warehoused goods removed''to*be 10°- shall be fraudulently concealed in or removed from any public or pri- fe"«e it further enacted, That from and after the day and year aforesaid there shall be levied, collected, and paid on the importation of the articles hereinafter mentioned, the following duties, that is to say : First : On salt, four cents per bushel of fifty-six pounds : Provided, That salt imported in bags, or not in bulk, shall pay a duty of six cents per bushel of fifty-six pounds ; on bristles, four cents per pound ; on honey, ten cents per gallon ; on vinegar, six cents per gallon ; on mackerel, two dollars jjer barrel ; on herrings, pickled or salted, one dollar per barrel; on pickled salmon, three dollars per barrel; on all other fish pickled, in barrels, one dollar and fifty cents per barrel ; on all other foreign caught fish imported otherwise than in barrels or Lead. Copper. White lead, &c. Linseed oil, &c. Candles, &c. Salt. 166 ACT OF MAR. 2, 1861. half barrels, or whether fresh, smoked, or dried, salted or pickled, not otherwise provided for, fifty cents per one hundred pounds. ricef&c. *"*'''' '^'"^°' Second : On beef and pork, one cent per pound ; on hams and bacon, two cents per pound; on cheese, four cents per pound; on wheat, twenty cents per bushel ; on butter, four cents per pound ; on lard, two cents per pound ; on rye and barley, fifteen cents per bushel ; on In- dian corn or maize, ten cents per bushel ; on oats, ten cents per bushel ; on potatoes, ten cents per bushel ; on cleaned rice, one cent per pound ; on uncleaned rice or paddy, fifty cents per one hundred pounds ; on sago and sago flour, fifty cents per one hundred pounds; on flaxseed or linseed, sixteen cents per bushel of fifty-two pounds ; on hemp and rape-seed, ten cents per bushel of fifty -two pounds ; on raw hides and skins of all kinds, whether dried, salted, or pickled, not otherwise pro- vided for, five per centum ad valorem. Sec. 11. And he it frther enacted, That from and after the day and year aforesaid there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, that is to say : flgs,^nuts, ^'c''^*"*®' First : On cassia, four cents per pound ; on cassia buds, eight cents per pound ; on cloves, four cents per pound ; on pepper, two cents per pound ; on Cayenne pepper, three cents per pound ; on ground Cayenne pepper, four cents per pound; on pimento, two cents per pound; on cinnamon ten cents per pound ; on mace and nutmegs, fifteen cents per pound; on prunes, two cents per pound; on plums, one cent per pound; on dates, one-half of one cent per pound; on currants, two cents per pound ; on figs, three cents per pound ; on sultana, muscatel, and bloom raisins, either in boxes or jars, two cents per pound; on all other raisins, one cent per pound ; on almonds, two cents per pound ; on shelled ahnonds, four cents per pound ; on all nuts not otherwise provided for, except those used for dyeing, one cent per pound. Sec. 12. And he it further enacted. That from and after the day and year aforesaid there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, that is to say : w(Sf "nd^'h^ir*"'^*^'^ First : On all wool unmanufactured, and all hair of the alpaca, goat, and other like animals, unmanufactured, the value whereof at the last port or place from whence exported to the United States, shall be less than eighteen cents per pound, five per centum ad valorem ; exceeding eighteen cents per pound, and not exceeding twenty-four cents per pound, there shall be levied, collected, and paid, a duty of three cents per pound; exceeding twenty-four cents per pound, there shall be levied, collected, and paid, a duty of nine cents per pound : Provided, That any wool of the sheep, or hair of the alpaca, the goat, and other like animals which shall be imported in any other than the ordinary condition, as now and heretofore practised, or which shall be changed in its character or condition for the purpose of evading the duty, or ^^Mixed with dirt, ^]jich shall be reduced in value by the admixture of dirt or any for- eign substance to eighteen cents per pound or less, shall be subject to pay a duty of nine cents per pound, anything in this act to the con- wheu diflferent trary notwithstanding: Provided, also. That when wool of different same'ba*ie.*^ ^^^ "" qualities is imported in the same bale, bag or package, and the aggre- gate value of the contents of the bale, bag, or package shall be ap- praised by the appraisers at a rate exceeding twenty-four cents per pound, it shall be charged with a duty of nine cents per pound : Pro- uaUHes^^in'^tame '"^^^'^i further, That if bales of different qualities are embraced in the fcvoice. same invoice, at the same price, whereby the average price shall be lessened more than ten per centum, the value of the whole shall be appraised according to the value of the bale of the best quality, and no bale or bales shall be liable to a less rate of duty in consequence of Sheep skins. being invoiccd with wool of lower value : Provided, also, That sheep ACT OF MAR. 2, 1861. 167 skins, raw or unmanufactured, imported with the wool on, washed or unwashed, shall be subject to a duty of fifteen per centum ad valorem. Sec. 13. And be ii further enacted, That from and after the day and year aforesaid, there shall be levied, collected, and paid on the importation of the articles hereinafter mentioned the following duties, that is to say : First : On Wilton, Saxony and Aubusson, Axminster patent velvet, Carpets. Tournay velvet, and tapestry velvet carpets and carpeting, Brussels carpets wrought by the Jacquard machine, and all medallion or whole carpets, valued at one dollar and twenty-five cents or under per square yard, forty cents per square yard; valued at over one dollar and twenty-five cents per square yard, fifty cents per square yard: Provided, That no carpet or rugs of the above description shall pay a duty less than twenty-five per centum ad valorem ; on Brussels and tapestry Brussels carpets and carpeting printed on the warp or other- wise, thirty cents per square yard ; on all treble-ingrain and worsted- chain Venetian carpets and carpeting, twenty-five cents per square yard ; on hemp or jute carpeting, four cents per square yard ; on drug- gets, bookings, and felt carpets and carpeting printed, colored or otherwise, twenty cents per square yard ; on all other kinds of carpets and carpeting of wool, flax or cotton, or parts of either, or other material not otherwise specified, a duty of thirty per centum ad valorem ; Provided, That mats, rugs, screens, covers, hassocks, bed- screens,* Ii. '^ " ^ ^ ' sides and other portions of carpets or carpeting shall pay the rate of duty herein imposed on carpets or carpeting of similar character ; on all other mats, screens, hassocks, and rugs, a duty of thirty per centum ad valorem. Second: On woollen cloths, woollen shawls, and all manufactures wooiien cloths J. ij! T -J.- 1 in- 1. £ 1 .and manufactures oi wool or every description, made wholly or in part or wool, not of wool, otherwise provided for, a duty of twelve cents per pound, and in addition thereto twenty-five per centum ad valorem ; on endless belts for paper, and blanketing for printing machines, twenty-five per centum ad valorem; on all flannels valued at thirty cents or less per square yard, twenty-five per centum ad valorem ; valued above thirty cents per square yard, and on all flannels colored, printed, or plaided, and flannels composed in part of cotton or silk, thirty per centum ad valorem; on hats of wool, twenty per centum ad valorem; on Yams, woollen and worsted yarn, valued at fifty cents and not over one dollar per pound, twelve cents per pound, and in addition thereto fifteen per centum ad valorem, on woollen and worsted yarn, valued at over one dollar per pound, twelve cents per pound, and in addition thereto twenty-five per centum ad valorem; on woollen and worsted yarns, or yarns for carpets, valued under fifty cents per pound, and not exceeding in fineness number fourteen, twenty-five per centum ad valorem; exceeding number fourteen, thirty per centum ad va- lorem ; on clothing ready made, and wearing apparel of every descrip- tion, composed wholly or in part of wool, made up or manufactured p. 184, tws vol. wholly or in part by the tailor, seamstress, or manufacturer, twelve cents per pound, and in addition thereto twenty-five per centum ad valorem; on blankets of all kinds, made wholly or in part of wool. Blankets, valued at not exceeding twenty-eight cents per pound, there shall be charged a duty of six cents per pound, and in addition thereto ten per centum ad valorem; on all valued above twenty-eight cents per pound, but not exceeding forty cents per pound, there shall be charged a duty of six cents per pound, and in addition thereto twenty- five per centum ad valorem; on all valued above forty cents per pound there shall be charged a duty of twelve cents per pound, and in addition thereto twenty per centum ad valorem; on woollen shawls, lub^^es n or shawls of which wool shall be the chief component material, a p. isi,' this vol.' ' duty of sixteen cents per pound, and in addition thereto twenty per centum ad valorem. 168 ACT OF MAR. 2, 1861. Delaines. Third : On all delaines, Cashmere delaines, muslin delaines, barege delaines, composed wholly or in part of wool, gray or uncolored, and p. 184, this vol. ojj all other gray or uncolored goods of similar description, twenty- five per centum ad valorem ; on bunting, and on all stained, colored, or printed, and on all other manufactures of wool, or of which wool shall be a component material, not otherwise provided for, thirty per centum ad valorem, cioft's! *°^ * ' ° ° ■■ Fourth : On oil-cloth, for floors, stamped, painted, or printed, val- ued at fifty cents or less per square yard, twenty per centum ad va- lorem; valued at over fifty cents per square yard, and on all other oil cloth, thirty per centum ad valorem. Sec. 14. And ie it further enacted, That from and after the day and year aforesaid, there shall be levied, collected, and paid on the importations of the articles hereinafter mentioned the following duties, that is to say : cotton "^unbleached' First : On all manufactures of cotton not bleached, colored, stained, &c. ' ' 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, one cent per square yard; on finer or lighter goods of like description, not exceeding one hundred and forty threads to the square inch, counting the warp and filling, two cents per square yard; on goods of like description, exceeding one hundred and forty threads, and not exceeding two hundred threads to the square inch, counting the warp and filling, three cents per square yard; on like goods exceeding two hundred threads to the square inch, counting the warp and filling, four cents per square yard ; on all goods embraced in the foregoing schedules, if bleached, there shall be levied, collected, and paid an additional duty of one- half of one cent per square yard ; and if printed, painted, colored, or stained, there shall be levied, collected, and paid a duty of ten per per centum in addition to the rates of duty provided in the foregoing p 184, this vol. ^^ schedules : Provided, That upon all plain woven cotton goods not in- ton goods. eluded in the foregoing schedules, and upon cotton goods of every description, the value of which shall exceed sixteen cents per square yard, there shall be levied, collected, and paid a duty of twenty-five Cotton goods per centum ad valorem : And provided, further. That no cotton goods threads*"^to* square 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. Second : On spool and other thread of cotton, thirty per centum ad valorem. ^frames^'l&c™*'^^ Third : On shirts and drawers, wove or made on frames composed Cotton velvet, wholly of cotton and cotton velvet, twenty-five per centum ad va- not'^othCTwfse'^^pro- lorem ; and on all manufactures composed wholly of cotton, bleached, vided for. unbleached, printed, painted, or dyed, not otherwise provided for, thirty per centum ad valorem. Linens, duck, &c. Fourth : On all brown or bleached linens, ducks, canvas paddings, cot-bottoms, burlaps, drills, coatings, brown Hollands, blay linens, damasks, 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, being of the value of 'thirty cents and under per square yard, twenty-five per centum ad valorem; valued above thirty cents per square yard, thirty per centum ad valorem ; on flax or linen threads, twine and pack-thread, and all other manufactures of flax, or of which flax shall be the com- ponent material of chief value, and not otherwise provided for, thirty per centum ad valorem. Sec. 15. And ie it further enacted, That from and after the day and year aforesaid there shall be levied, collected, and paid on the ACT OF MAR. 2, 1861. 169 p. 184, this vol. Cotton bagging. Stiee tings. P. 184, tliis Tol. Otlier manufac- tures of hemp. Flax. P. 184, this vol. importation of the articles hereinafter mentioned the following duties, that is to say : First: On manufactured hemp, thirty-five dollars per ton; on Hemp. Manilla, and other hemps of India, fifteen dollars per ton; on jute. Sisal grass, sun hemp, coir, and other vegetable substances not enu- merated, used for cordage, ten dollars per ton ; on jute butts, five dol- lars per ton; on codilla or tow of hemp, ten dollars per ton ; on tarred cables or cordage, two cents and a half per pound; on untarred cordage. Manilla cordage, two cents per pound ; on all other untarred cordage, three cents per pound ; on yarns, four cents per pound ; on coir yarn, one cent per pound ; on seines, six cents per pound ; on cotton bagging, or any other manufacture not otherwise provided for, suitable for the uses to which cotton bagging is applied, whether composed in whole or in part of hemp, jute, or flax, or any other material valued at less than ten cents per square yard, one cent and a half per pound ; over ten cents per square yard, two cents per pound ; on sail duck, twenty- five per centum ad valorem; on Russia and other sheetings, brown and white, twenty-five per centum ad valorem ; and on all other man- ufactures of hemp, or of which hemp shall be a component part, not otherwise provided for, twenty per centum ad valorem ; on unmanu- factured flax, fifteen dollars per ton ; on tow of flax, five dollars per ton; on grass cloth, twenty -five percentum ad valorem; on jute goods, fifteen per centum ad valorem ; on all other manufactures of jute or Sisal grass, not otherwise provided for, twenty per centum ad valorem. Sec. 16. And be it further enacted. That from and after the day and year aforesaid, there shall be levied, collected, and paid on the im- portation of the articles hereinafter mentioned, the following duties, that is to say : First : On silk in the gum, not more advanced in manufacture than singles, tram, and thrown or organzine, fifteen per centum ad valorem; on all silks valued at not over one dollar per square yard, twenty per centum ad valorem ; on all silks valued at over one dollar per square yard, thirty per centum ad valorem ; on all silk velvets, or velvets of which silk is the component material of chief value, valued at three dollars per square yard, or under, twenty-five per centum ad valorem ; valued at over three dollars per square yard, thirty per centum ad valorem ; on floss silks, twenty per centum ad valorem ; on silk ribbons, galloons, braids, fringes, laces, tassels, buttons, button cloths, trimmings, and on silk twist, twist composed of mohair and silk, sewing silk in the gum or purified, and all other manufactures of silk, or of which silk shall be the component material of chief value, not otherwise provided for, thirty per centum ad valorem. Sec. 17. And ie it further enacted, That from and after the day and year aforesaid there shall be levied, collected, and paid on the importation of the articles hereinafter mentioned, the following duties, that is to say : First: On rough plate, cylinder, or broad window glass, not ex- ceeding ten by fifteen inches, one cent per square foot; above that, and not exceeding sixteen by twenty-four inches, one cent and a half per square foot ; above that, and not exceeding twenty- four by thirty inches, two cents per square foot; all above that, and not exceeding in weight one pound per square foot, three cents per square foot: Provided, That all glass imported in sheets or tables, without ref- erence to size or form, shall pay the highest duty herein imposed: And provided, further, That all rough plate cylinder, [or] broad glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates as herein imposed ; on crown, plate, or polished, and on all other window silk and silks. Glass. In sheets. Rough plate cyl- inder. window glass. 170 ACT OF MAK. 2, 1861. glass not exceeding ten by fifteen inches, one cent and a half per square foot; above that, and not exceeding sixteen by twenty-four inches, two cents and a half per square foot ; above that, and not ex- ceeding twenty-four by thirty inches, four cents per square foot ; all Proviso. above that, five cents per square foot: Provided, That all crown, plate, or polished, and all other window glass weighing over one hundred and fifty pounds per one hundred square feet shall pay an additional duty on such excess of four cents per pound ; on all plain Glassware. and mould and press glassware, not cut, engraved, or painted, twenty- five per centum ad valorem; on all articles of glass, cut, engraved, painted, colored, printed, stained, silvered, or gilded, thirty per Porcelain glass, centum ad Valorem ; on porcelain and Bohemian glass, glass crystals for watches, paintings on glass or glasses, pebbles for spectacles, 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, preserves, or other articles, thirty per centum ad valorem, lain'^ware^"'' ^°^'^^ Second : On China and porcelain ware of all descriptions, thirty per centum ad valorem; on all brown earthen and common stone Earthen and stone ware, twenty per centum ad valorem; on all other earthen, stone, or ^^''^' crockery ware, printed, white, glazed, edged, painted, dipped, or cream colored, composed of earthy or mineral substances, twenty-five per centum ad valorem. Sec. 18. And he it further enacted, That from and after the day and year aforesaid, there shall be levied, collected, and paid on the importation of the articles hereinafter mentioned, the following cais,°°'^a n d^^'^pam- duties, that is to say : On all books, periodicals and pamphlets and all pWe'ts. printed matter and illustrated books and papers, and on watches and jDarts of watches, and watch materials, and unfinished parts of watches, fifteen per centum advalorem. dufy^'^of ^fo'°per Sec. 19. And be it further enacted, That from and after the day centum. and year aforesaid there shall be levied, collected, and paid a duty of ten per centum on the importation of the articles hereinafter men- tioned and embraced in this section, that is to say : Acids, nitric, yellow and white, oxalic, and all other acids of every description used for medicinal purposes or in the fine arts, not other- wise provided for; Aloes ; Amber ; Ammonia, sal ammonia, muriate and carbonate of ammonia ; Anise seed ; Arrowroot ; Assaf cetida ; Bamboos ; Barks of all kinds not otherwise provided for ; Beeswax ; Black lead, or plumbago ; Borate of line ; Brass, in pigs or bars, or when old and fit only to be remanu- f actured ; Brazil paste; Bronze liquor; Building stones; Cantharides; Castor beans or seeds ; Chronometers, box or ship's, and parts thereof ; Cocculus indicus ; See p. 184, this Compositions of glass or paste, not set, intended for use by jewellers ; Cornmeal; Diamonds, glaziers', set or not set ; ACT OP MAR. 2, 1861. 171 Dutch and bronze metal, in leaf; Engravings or plates, bound or unbound ; Ergot; Flocks, waste, or shoddy; Fruit, green, ripe, or dried, not otherwise provided for ; Furs, dressed or undressed, when on the skin ; Furs, hatters', dressed or undressed, when not on the skin ; Gamboge ; Ginger, ground, preserved, or pickled; Glass plates or disks, unwrought, for optical instruments; Goldbeaters' skin; Green turtle; Grindstones, wrought or finished; Gum copal; Gum substitute, or burnt starch; Hair of all kinds, cleaned, but unmanufactured, not otherwise pro- vided for; Hops; Horns, horn-tips, bones, bone-tips, and teeth, manufactured. Iodine, crude; Ipecacuanha ; Iron liquor; Jalap ; Juniper berries; Lemon and lime juice; Lime; * Manganese; Manna ; Marrow and all other grease, and soap stocks and soap stuffs ; Mineral kermes; Moss, Iceland; Music, printed with lines, bound or unbound ; Oatmeal ; Oils, palm, seal, and cocoa-nut; Olive oil in casks, other than salad oil ; Oranges, lemons, and limes; Orange and lemon peel; Paintings and statuary, not otherwise provided for; Paving stones; Pearl or hulled barley ; Peruvian bark; Plaster of Paris, when ground; Prussian blue; Quicksilver ; Rhubarb ; Eye flour; Saffron and saffron cake; Saltpetre, or nitrate of soda, or potash, when refined or partially refined ; Salts of tin ; Sarsaparilla ; Sepia ; Shaddock ; Sheathing paper; Sponges ; Spunk ; Squills ; Tapioca ; Tagger's iron; Teazels; 172 ACT OF MAR. 2, 1861. Terne tin, in plates or sheets ; Tin-foil; Tin, in plates or sheets ; Vanilla beans; Vegetables, not otherwise provided for; Verdigris ; Yams. Articles paying a Sec. 20. And he it further enacted, That from and after the day Mntum"' ^^ ^^' and year aforesaid there shall be levied, collected, and paid a duty of twenty per centum on the importation of the articles hereinafter men- tioned and embraced in this section, that is to say : Antimony, tartrate of; Acids, citric and tartaric; Blank books, bound or unbound ; Blue or Roman vitriol, or sulphate of copper ; Boards, planks, staves, laths, scantling, spars, hewn and sawed tim- ber, and timber used in building wharves; Brick, fire-brick, and roofing and paving tile, not otherwise pro- vided for; Brimstone, in rolls; Bronze powder; Burgundy pitch; Burr stones, manufactured or bound up into millstones ; Calomel ; Castor oil; Castorum ; Chicory root; Chocolate ; Chromate of lead; Corks ; Cotton laces, cotton insertings, cotton trimming laces, and cotton braids ; Cowhage down ; Cubebs ; Dried pulp ; Ether; Feather beds, feathers for beds, and downs of all kinds ; Feldspar ; Fig-blue ; Firewood ; Fish glue, or isinglass ; Fish skins; Flour of sulphur; Frankfort black ; Fulminates, or fulminating powders; Glue; Gold and silver leaf ; Grapes ; Gunpowder ; Hair, curled, moss, seaweed, and all other vegetable substances used for beds or mattresses; Hat bodies, made of wool, or of which wool is the component ma- terial of chief value; Hatters plush, composed of silk and cotton, but of which cotton is the component material of chief value; Lampblack : Leather, tanned, bend, or sole; Leather, upper, of all kinds, except tanned calfskin, which shall pay twenty-five per centum ad valorem; Magnesia ; ACT OF MAR. 2, 1861. 173 Malt; Mats of cocoa-nut ; Matting, China, and other floor matting, and mats made of flags, jute, or grass; Mercurial preparations, not otherwise provided for; Medicinal roots and leaves, and all other drugs and medicines in a crude state, not otherwise provided for ; Metals, unmanufactured, not otherwise provided for ; Mineral and bituminous substances in a crude state, not otherwise provided for; Musical instruments of all kinds, and strings for musical instru- ments of whip gut, or catgut, and all other strings of the same material ; Mustard, ground or manufactured; Needles of all kinds for sewing, darning, and knitting; Oils, neatsfoot and other animal oils, spermaceti, whale and other fish oil, the produce of foreign fisheries ; Oils volatile, essential or expressed, not otherwise provided for ; Osier or willow, prepared for basket-makers' use; Paints, dry or ground in oil, not otherwise provided for ; Pitch; Plaster of Paris, calcined; Quills ; Ratans and reeds, manufactured or partially manufactured ; Red precipitate ; Roman cement ; rosin ; Sal soda, hyposulphate of soda, and all carbonates of soda, by what- ever name designated, not otherwise provided for ; Salts, Epsom, Glauber, Rochelle, and all other salts and prepara- tions of salts, not otherwise provided for ; Shoes or boots, and other articles, composed wholly of India-rubber, not otherwise provided for; Skins, tanned and dressed, of all kinds ; Spices of all kinds, not otherwise provided for ; Spirits of turpentine; Starch ; Stereotype plates; Still bottoms; Strychnine ; Sulphate of barytes, crude or refined ; Sulphate of magnesia ; Sulphate of quinine ; Tar; Thread laces, and insertings ; Type metal; Types, new; Varnish of all kinds ; Vandyke brown : Venetian red; Vermilion ; Whalebone, the produce of foreign fisheries ; White vitriol or sulphate of zinc; Wood unmanufactured, not otherwise provided for ; Woollen listings. Sec. 21. And he it further enacted^ That from and after the day aut'^*of%^*nd^25 and year aforesaid, there shall be levied, collected, and paid on cop- per 'centum.*" per ore and diamonds, cameos, mosaics, gems, pearls, rubies, and other precious stones, when not set, a duty of five per centum ad valorem on the same ; when set in gold, silver or other metal, or on imitations thereof, and all other jewelry, twenty-five per centum ad valorem ; on hair cloth and hair seatings, and all other manufacturers 174 ACT OF MAR. 2, 1861. of hair, not otherwise provided for, twenty-five per centum ad valorem. Articles paying a Sec. 22. And he it further enacted, That from and after the day centum.°* ^" P^"" and year aforesaid, there shall be levied, collected, and paid a duty of thirty per centum on the importation of the articles hereinafter mentioned and embraced in this section, that is to say : Alabaster and spar ornaments; Anchovies, sardines, and all other fish preserved in oil ; Argentine, alabatta, or German silver, manufactured or unmanu- factured ; Articles embroidered with gold, silver, or other metal ; Articles worn by men, women, or children, of whatever material composed, made up, or made wholly or in part by hand, not other- wise provided for; Asses' skins; Balsams, cosmetics, essences, extracts, pastes, perfumes, and tinc- tures, used either for the toilet or for medicinal purposes; Baskets, and all other articles composed of grass, ozier, palm leaf, straw, whalebone, or willow, not otherwise provided for; Beads of amber, composition, or wax, and all beads ; Benzoates ; Bologna sausages; Bracelets, braids, chains, curls, or ringlets, composed of hair, or of which hair is a component material ; Braces, suspenders, webbing, or other fabrics, composed wholly or in part of India-rubber, not otherwise provided for ; Brooms and brushes of all kinds ; Buttons and button moulds of all kinds ; Canes and sticks for walking, finished or unfinished; Capers, pickles, and sauces of all kinds, not otherwise provided for ; Caps, hats, muffs, and tippets of fur, and all other manufactures of fur, or of which fur shall be a component material ; Caps, gloves, leggins, mits, socks, stockings, wove shirts and drawers, and all similar articles made on frames, of whatever material composed, worn by men, women, or children, and not otherwise pro- vided for; Carbonate of magnesia; Card cases, pocket books, shell boxes, souvenirs, and all similar articles of whatever material composed ; Carriages and parts of carriages; Clocks, and parts of clocks; Clothing, ready-made, and wearing apparel of every description, of whatever material composed, except wool, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer ; Coach and harness furniture of all kinds, saddlery, coach and har- ness hardware, silver plated, brass, brass plated, or covered, common tinned, burnished or japanned, not otherwise provided for; Combs of all kinds; See p. 184, this Compositions of glass or paste, when set; Composition tops for tables, or other articles of furniture ; Comfits, sweetmeats, or fruits preserved in sugar, brandy, or mo- lasses, not otherwise provided for; Coral, cut or manufactured; Cotton cords, gimps, and galloons ; Cotton laces, colored; Court plaster; Crayons of all kinds; Cutlery of all kinds; Dolls and toys of all kinds; Encaustic tiles; vol. ACT OF MAR. 2, 1861. 175 Epaulets, galloons, laces, knots, stars, tassels, tresses, and wings of gold, silver, or other metal; Fans and fire-screens of every description, of whatever material composed ; Feathers and flowers, artificial or ornamental, and parts thereof, of whatever material composed; Flats, braids, plaits, sparterre, and willow squares, used for making hats and bonnets; Firecrackers ; Frames and sticks for umbrellas, parasols, and sunshades, finished or unfinished; Furniture, cabinet and household; Hair pencils; Hat bodies of cotton; Hats and bonnets for men, women, and children, composed of straw, ship, grass, palm leaf, willow, or any other vegetable substancej or of hair, whalebone, or other material, not otherwise provided for ; Human hair, cleansed or prepared for use ; Ink and ink powder; Japanned, patent, or enamelled leather, or skins of all kinds ; Japanned ware of all kinds, not otherwise provided for ; Jet, and manufactures of jet, and imitations thereof; Lead pencils; Maccaroni, vermicelli, gelatine, jellies, and all similar preparations; Manufactures of silk, or of which silk shall be a component ma- terial, not otherwise provided for; Manufactures of the bark of the cork tree, except corks ; Manufactures of bone, shell, horn, ivory, or vegetable ivory ; Manufactures, articles, vessels, and wares not otherwise provided for, of brass, copper, gold, iron, lead, pewter, platina, silver, tin, or other metal, or of which either of these metals or any other metal shall be the component material of chief value ; Manufactures, not otherwise provided for, composed of mixed ma- terials, in part of cotton, silk, wool, or worsted, or flax ; Manufactures of cotton, linen, silk, wool, or worsted, if embroidei'ed or tamboured in the loom or otherwise, by machinery or with the needle, or other process, not otherwise provided for ; Manufactures of cedar wood, granadilla, ebony, mahogany, rose- wood, and satinwood; Marble, in the rough or blocks, manufactures of marble, marble paving tiles, and all marble sawed, squared, dressed, or polished ; Manufactures and articles of leather, or of which leather shall be a component part, not otherwise provided for ; Manufactures of paper, or of which paper is a component material, not otherwise provided for ; Manufactures, articles, and wares, of papier mache ; Manufactures of goat's hair or mohair, or of which goat's hair or mohair shall be a component material, not otherwise provided for ; Manufactures of wood, or of which wood is the chief component part, not otherwise provided for ; Medicinal preparations, not otherwise provided for ; Metallic pens; Mineral waters; Muskets, rifles, and other fire-arms; Oil-cloth of every description, of whatever material composed, not otherwise provided for; Olive salad oil; Olives ; Paper boxes, and all other fancy boxes; Paper envelopes; 176 ACT OF MAR. 2, 1861. See vol. p. 184, this Articles duty. free of Proviso. Paper hangings and paper for screens or fire-boards; paper; anti- quarian, demy, drawing, elephant, foolscap, imperial letter, and all other paper not otherwise provided for ; Parasols and sunshades ; Parchment ; Plated and gilt ware of all kinds ; Playing cards; Prepared vegetables, meats, fish, poultry, and game, sealed or unsealed, in cans or otherwise ; Eed chalk pencils; Salmon, preserved ; Scagliola tops, for tables or other articles of furniture; Sealing-wax ; Side arms of every description ; Silver-plated metal, in sheets or other f drm ; Slates, roofing slates, slate pencils, slate chimney pieces, mantels, slabs for tables, and all other manufactures of slate; Soap, castile, perfumed, Windsor, and all other kinds; Twines and packthread, of whatever material composed, not other- wise provided for; Umbrellas ; Unwrought clay, three dollars per ton ; Vellum ; velvet, when printed or painted ; Wafers; water colors; Webbing composed of wool, cotton, flax, or any othpr materials. Sec. 23. And be it further enacted, That from and after the day and year aforesaid, the importation of the articles hereinafter men- tioned and embraced in this section shall be exempt from duty, that is to say : Acids, acetic, acetous, benzoic, boracic, muriatic, sulphuric, and pyroligneous, and all acids of every description used for chemical and manufacturing purposes, not otherwise provided for; Alcornoque ; All books, maps, charts, mathematical, nautical instruments, philo- sophical apparatus, and all other articles whatever imported for the use of the United States; all philosophical apparatus, instruments, books, maps, and charts, statues, statuary, busts and casts of marble, bronze, alabaster, or plaster of Paris; paintings and drawings, etch- ings, specimens of sculpture, cabinets of coins, medals, regalia, gems, and all collections of antiquities: Provided, The same be 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 ; Ambergris ; Annatto, Roncou or Orleans ; Animal carbon (bone black) ; Animals, living, of all kinds ; Antimony, crude or regulus of; Argol, or crude tartar ; Arsenic ; Articles in a crude state used in dyeing or tanning, not otherwise provided for; Asphaltum ; Bananas ; Bark, Peruvian, or bark quilla ; Barilla, and soda ash ; Bells, old, and bell metal; ACT OF MAK. 2, 1861. 177 Berries, nuts, flowers, plants, and vegetables used exclusively in dyeing or in composing dyes; but no article shall be classed as such that has undergone any manufacture ; Birds, singing or other, and land and water fowls; Bismuth ; Bitter apples; Bolting cloths ; Bones, burnt, and bone-dust; Books, maps, and charts imported by authority of the Joint Library Committee of Congress, for the use of the library of Congress : Pro- Proviso. vided. That if, in any case, a conti'act shall have been made with any bookseller, importer, or other person aforesaid, [and such person] shall have paid the duty or included the duty in said contract, in such case the duty shall be remitted ; Borax, crude, or tincal; Boucho leaves; Brazil wood, braziletto, and all other dye-woods, in sticks ; Breccia, in blocks or slabs ; Brimstone, crude, in bulk ; Brime ; Bullion, gold and silver; Burrstones, wrought or unwrought, but unmanufactured, and not bound up into millstones ; Cabinets of coins, medals, and all other collections of antiquities ; Cadmium ; Calamine ; Camphor, crude; Chalk, French chalk, and red chalk; Cochineal ; Cobalt ; Cocoa, cocoa shells, cocoa leaves, and cocoa-nuts; Coffee and tea, when imported direct from the place of their growth isei, ch. 2, s. l. or production, in American vessels, or in foreign vessels entitled by ^^ ^' ' ''"^ ™'' reciprocal treaties to be exempt from discriminating duties, tonnage, and other charges: Coffee, the growth or production of the possessions of the Nether- lands, imported from the Netherlands in the same manner; Coins, gold, silver, and copper; Copper, when imported for the United States Mint ; Cotton ; Cork-tree bark, unmanufactured; Cream of tartar ; Cudbear, vegetable, and orchil; Divi-divi ; Dragon's blood; Emery, in lump or pulverized ; Extract of indigo ; Extract of madder ; Extract and decoctions of logwood, and other dye-woods, not other- wise provided for ; Felt, adhesive, for sheathing vessels ; Flints ; flint, ground ; Fish, fresh caught, for daily consumption ; Fullers' earth ; Ginger root; Gum, Arabic, Barbary, East India, Jedda, Senegal, Tragacanth, Benj amine or Benzoin, myrrh, and all other gums and resins in a crude state, not otherwise provided for ; Guttapercha, unmanufactured ; 13911— H. Doc. 671, 61-2 12 178 ACT OF MAR. 2, 1861. Grindstones, rough or unfinished ; Garden seeds, and all other seeds for agricultural, horicultural, medicinal, and manufacturing purposes, not otherwise provided for ; Glass, when old, not in pieces which can be cut for use, but fit only to be remanufactured ; Goods, wares, and merchandise, the growth, production, or manu- facture of the United States, exported to a foreign country, and brought back to the United States in the same condition as when ex- Proviso. ported, upon which no drawback or bounty has been allowed: Pro- vided, That all regulations to ascertain the identity thereof, pre- scribed by existing laws, or which may be prescribed by the Secretary of the Treasury, shall be complied with; Guano ; Household effects, old, and in use of persons or families from foreign countries, if used abroad by them and not intended for any other person or persons, or for sale; Hair of all kinds, uncleaned and unmanufactured, and all long horsehair used for weaving, cleaned or uncleaned, drawn or undrawn ; India-rubber, in bottles, slabs, or sheets, unmanufactured; India-rubber, milk of; Indigo ; Ice; Iridium ; Irris, orris root; Ivory, unmanufactured; Ivory nuts, or vegetable ivory; Junk, old, and oakum ; Kelp; Lac dye; Lac spirits; Lac sulphur; Lastings, mohair cloth, silk, twist, or other manufactures of cloth, cut in strips or patterns of the size and shape for shoes, slippers, boots, bootees, gaiters, and buttons, exclusively, not combined with India-rubber ; Leeches ; Liquorice root; Madder, ground or prepared, and madder root ; Manuscripts ; Marine coral, unmanufactured; Medals, of gold, silver, or copper; Machinery, suitable for the manufacture of flax and linen goods only, and imported for that purpose solely, but not including that which may be used for any other manufactures ; Maps and charts; Mineral blue; what^^shaii^^not Models of inventions, and other improvements in the arts: Pro- """"' '"' vided, That no article or articles shall be deemed a model, or improve- ment which can be fitted for use ; Munjeet or India madder; Natron ; Nickel ; Nutgalls ; Nux vomica; Oil, spermaceti, whale, and other fish, of American fisheries, and all other articles the produce of such fisheries ; Orpiment, or sulphuret of arsenic ; Paintings and statuary, the production of American artists resid- ing abroad : Provided, The same be imported in good faith as objects of taste and not of merchandise ; be deemed models. ACT OF MAK. 2, 1861. 179 Palm leaf, unmanufactured; Pearl, mother of ; Personal and household effects, not merchandise, of citizens of the United States dying abroad; Pine-apples ; Plantains ; Plaster of Paris, or sulphate of lime, unground. Platina, unmanufactured ; Platina vases or retorts ; Polishing stones; Pumice and pumice stones; Quassia-wood ; Kags, of whatever material, except wool. Ratans and reeds, unmanufactured; Kottenstone ; Safflower ; Saltpetre, or nitrate of soda, or potash, when crude ; Sandal-wood ; Seedlac ; Sheathing metal, or yellow metal, not wholly of copper, nor wholly p- 184, this vol. or in part iron, ungalvanized, in sheets forty-eight inches long, and fourteen inches wide, and weighing from fourteen to thirty-four ounces per square yard ; Shellac ; Shinge-bolts and stave-bolts; Silk, raw, or as reeled from the cocoon, not being doubled, twisted, or advanced in manufacture any way, and silk cocoons, and silk waste ; Smalts ; Specimens of natural history, mineralogy, and botany ; Staves for pipes, hogsheads, or other casks ; Stoneware, not ornamented, above the capacity of ten gallons ; Substances expressly used for manure ; Sumac; Terra japonica, catechu, or cutch; Tin, in pigs, bars, or blocks; Tortoise and other shell, unmanufactured ; Trees, shrubs, bulbs, plants, and roots, not otherwise provided for ; Turmeric ; Types, old, fit only to be remanuf actured ; "Wearing apparel in actual use, and other personal effects, (not mer- chandise,) professional books, implements, instruments, and tools of trade, occupation, or employment of persons arriving in the United States : Provided, That this exemption shall not be construed to in- Proviso, elude machinery, or other articles imported for use in any manufac- turing establishment, or for sale ; Weld; Woad or pastel ; Woods, namely : cedar, lignum-vitse, lancewood, ebony, box, grana- dilla, mahogany, rosewood, satinwood, and all cabinet woods, unman- ufactured ; Wool, unmanufactured, and all hair of the goat, alpaca, and other see pud. Res. No. like animals, unmanufactured, the value whereof at the last port or ^^' ^*'^*' ^' ^^^' place from whence exported to the United States, shall be eighteen cents, or under, per pound. Sec. 24. And he it further enacted, That from and after the day Duty on raw ar- and year aforesaid there shall be levied, collected, and paid on the atel.^ °*" enumer- importation of all raw or unmanufactured articles, not herein enu- merated or provided for, a duty of ten per centum ad valorem ; and on 180 ACT OF MAR. 2, 1861. all articles manufactured in whole or in part, not herein enumerated or provided for, a duty of twenty per centum ad valorem. stores'^on Apri^'i!*^ S^c. 25. And he it further enacted, That all goods, wares, and merchandise, which may be in the public stores on the day and year aforesaid, shall be subject to no other duty upon the entry thereof than if the same were imported respectively after that dav. " Meaning of word g^p_ gG. And be it further enacted, That wherever the word "ton " is used in this act, in reference to weight, it shall be deemed and taken to be twenty hundred weight, each hundred weight being one hun- dred and twelve pounds avoirdupois. Railroad iron. g^^_ g^^ ^^^ j^ .^ y^^^^^g^ enacted, That railroad iron, partially or wholly worn, may be imported into the United States without pay- ment of duty, under bond to be withdrawn and exported after the said railroad iron shall have been repaired or manufactured ; and the Secretary of the Treasury is hereby authorized and directed to pre- scribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity, character, and weight of all such importations when again withdrawn and exported, re- stricting 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. be*o"'^the^day of ^EC. 28. And he it further enacted, That in all cases where the duty actual siiipment. upon any imports of goods, wares, or merchandise shall be subject to be levied upon the true market value of such imports in the principal markets of the country from whence the importation shall have been made, or at the port of exportation, the duty shall be estimated and collected upon the value on the day of actual shipment whenever a bill of lading shall be presented showing the date of shipment, and which shall be certified by a certificate of the United States consul, commercial agent, or other legally authorized deputy, accounts' of f!freSl Sec. 29. And he it further enacted, That the annual statistical ac- commerce, iiow to counts of the commerce of the United States with foreign countries, e ma e up. required by existing laws, shall hereafter be made up and completed by the Kegister of the Treasury, under the direction of the Secretary of the Treasury, so as to comprehend and include, in tabular form, the quantity by weight or measure, as well as the amount of value of the several articles of foreign commerce, whether dutiable or other- wise ; and also a similar and separate statement of the commerce of the United States with the British Provinces, under the late, so- called, reciprocity treaty with Great Britain. Drawback on fpr- Sec. 30. And he it further enacted. That from and after the day eign emp. ^^^ year aforesaid, there shall be 'allowed a drawback on foreign hemp manufactured into cordage in the United States and exported therefrom, ec[ual in amount to the duty paid on the foreign hemp from which it shall be manufactured, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury, and no more: Provided, That ten per centum on the amount of all drawbacks so allowed shall be retained for the use of the United States by the collectors paying such drawbacks respectively. Repealing clause. Qec. 31. AvA he it further enacted, That all acts and parts of acts repugnant to the provisions of this act, be, and the same are hereby, Saving of exist- repealed : Provided, That the existing laws shall extend to, and be in lertionTp'^u n° sh'- f orce for, the collection of the duties imposed by this act, for the pros- ments,'&c. ecution and punishment of all offenses, and for the recovery, collec- tion, distribution, and remission of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, clause, matter, and thing to that effect, in the existing laws contained, had been inserted in and reenacted by this act. w ii e n goods of gjjc. 32. And he it further enacted. That when merchandise of the different values are j • i i • i.- u j. j! ^•a! j. i • • i j. la same Invoice, same material or description, but oi different value, are invoiced at sessed.^^ "^"^ '^^ an average price, and not otherwise provided for, the duty shall be RESOLUTION OF MAR. 2, 1861; ACT OF JULY 25, 1861. 181 assessed upon the whole invoice at the rate the highest valued goods in such invoice are subject to under this act. The words value and valued, used in this act, shall be construed and understood as meaning the true market value of the goods, wares, and merchandise in the principal markets of the country from whence exported at the date of exportation. Sec. 33. And ie it further enacted, That all goods, wares, and mer- Goods on ship- chandise actually on shipboard, and bound to the United States, warehouses'" ^"''' * within fifteen days after the passage of this act, and all goods, wares, and merchandise in deposit in warehouse or public store on the first day of April, eighteen hundred and sixty-one, shall be subject to pay such duties as provided by law before and at the time of the passage of this act ; and all goods in warehouse at the time this act takes effect, on which the duties are lessened by its. provisions, may be withdrawn on payment of the duties herein provided. Approved, March 2, 1861. S. L., Vol. 12, p. 252. — [No. 15.] A resolution to correct certain errors in the March 2, 1861. act entitled "An act to provide for the payment of outstanding Treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes," approved the second of March, eighteen hundred and sixty-one. Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That the act entitled "An gg^- ^go^f^ig vol' act to provide for the payment of outstanding treasury notes, to au- for act. thorize a loan, to regulate and fix the duties on imports, and for other purposes," approved the second March, eighteen hundred and sixty- one, shall be so far altered and corrected as to strike from said act the following words, that is to say, from the list of articles exempt from duty : " wool, unmanufactured, and all hair of the goat, alpaca, and other like animals, unmanufactured, the value whereof, at the last port or place from whence exported to the United States, shall be eighteen cents, or under, per pound ; " from section twenty-four as follows : Sec. 24. And he it further enacted. That all goods, wares, and mer- chandise, which may be in the public stores, on the day and year aforesaid, shall be subject to no other duty upon entry thereof than if the same were imported respectively after that day ; and from sec- tion thirteen, as follows : " on woollen shawls, or shawls of which wool ^- ^^'^' ^^^^ '^°'- shall be the chief component material, a duty of sixteen cents per pound, and in addition thereto twenty per centum ad valorem." Approved, March 2, 1861. S. L., Vol. 12, Chap. XVIII. — An act to refund duties on arms imported iy July 25, 1861. States. Be it enacted iy the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary arSs*'fmported t? of the Treasury be and is hereby authorized to refund, out of any states to be re- money in the Treasury not otherwise appropriated, the duties paid were^'^'for "ifse^'^™! on arms imported by States, under the conditions and subject to the gjnpress1n"° tle^ re- limitation of the act approved the tenth day of July, eighteen hun- beiuon. dred and sixty-one, entitled "An act to refund and remit the duties ^2^ s^^L "^ p I'ss'"'' on arms imported by States." Approved, July 25, 1861. 182 ACT OF AUG. 5, 1861. August 5, 1861. S. 163. L., 1862, ch. Specific duties on certain imports. Sugar. Proviso. Sirups of sugar, &c., entered as mo- lasses, to be for- feited. Teas. Aimonds, &c. S. L., Vol. 12, Chap. XLV. — An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes. Be it enacted "by the Senate and House of Representatives of the United States of America in Congress assemhled, That, from and after the date oi the passage of this act, in lieu of the duties hereto- fore imposed by law on the articles hereinafter mentioned, and on such as may now be exempt from duty, there shall be leided, collected, and paid, on the goods, wares, and merchandise herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say: First, On raw sugar, com- monly called muscovado or brown sugar, and on sugars not advanced above number twelve, Dutch standard, by claying, boiling, clarifying, or other process, and on sirup of sugar or of sugar-cane and concen- trated molasses, or concentrated melado, two cents per pound ; and on white and clayed sugar, when advanced beyond the raw state, above number twelve, Dutch standard, by clarifying or other process, and not yet refined, two and a half cents per pound; on refined sugars, whether loaf, lump, crushed, or pulverized, four cents per pound ; on sugars after being refined, when they are tinctured, colored, or in any way adulterated, and on sugar-candy, six cents per pound ; on mo- lasses, five cents per gallon : Provided^ That all sirujps of sugar or of sugar-cane, concentrated molasses or melado, entered under the name of molasses, or any other name than sirup of sugar or of sugar-cane, concentrated molasses, or concentrated melado, shall be liable to for- feiture to the United States. On all teas, fifteen cents per pound ; on almonds, four cents per pound : shelled almonds, six cents per pound ; on brimstone, crude, three dollars per ton ; on brimstone, in rolls, six dollars per ton ; on coffee, of all kinds, four cents per pound ; on cocoa, three cents per pound; on cocoa leaves and cocoa shells, two cents per pound; on cocoa, prepared or manufactured, eight cents per pound ; on chicory root, one cent per pound ; and on chicory ground, two cents per pound; on chocolate, six cents per pound; on cassia, ten cents per pound; cassia buds, fifteen cents per pound; on cinnamon, twenty cents per pound ; on cloves, eight cents per pound ; on cayenne pepper, six cents per pound; on cayenne pepper, ground, eight cents per pound; on currants, five cents per pound; on argol, three cents per pound; on cream tartar, six cents per pound; on tartaric acid, tartar emetic, and rochelle salts, ten cents per pound; on dates, two cents per pound ; on figs, five cents per pound ; on ginger root, three cents per pound ; on ginger, ground, five cents per pound ; on liquorice paste and juice, five cents per pound; liquorice root, one cent per pound; on mace and nutmegs, twenty -five cents per pound; on nuts of all kinds, not otherwise provided for, two cents per pound ; on pep- per, six cents per pound ; on pimento, six cents per pound ; on plums, five cents per pound; on prunes, five cents per pound; on raisins, five cents per pound ; on unmanufactured Eussia hemp, forty dollars per ton; on Manilla and other hemps of India, twenty-five dollars per ton ; on lead, in pigs or bars, one dollar and fifty cents per one hundred pounds ; in sheets, two dollars and twenty-five cents per one hundred pounds; on white lead, dry or ground in oil, and red lead, two dol- lars and twenty-five cents per one hundred pounds ; on salt, in sacks, eighteen cents per one hundred pounds, and in bulk, twelve cents per one hundred pounds ; on soda ash, one-half cent per pound ; on bicar- bonate of soda, one cent per pound; on sal soda, one-half cent per pound; on caustic soda, one cent per pound; on chloride of lime, thirty cents per one hundred pounds; on saltpetre, crude, one cent per pound : refined, or partially refined, two cents per pound ; spirits of turpentine, ten cents per gallon ; on oil of cloves, seventy cents per ACT OF AUG. 5, 1861. 183 pound; on brandy, one dollar and twenty-five cents per gallon; on spirits distilled from grain, or other materials, fifty cents per gallon ; on gum copal, and other gums or resinous substances used for the same or similar purposes as gum copal, ten cents per pound. Sec 2. And be it further enacted, That from and after the day and tjet^on^ce°tam ?m- year aforesaid, there shall be levied, collected, and paid, on the im- ports, portation of the articles hereinafter mentioned, the following duties, that is to say: On arrow-root, twenty per centum ad valorem; on ginger, preserved or pickled, thirty per centum ad valorem ; on limes, lemons, oranges, bananas, and plantains, twenty per centum ad valorem; on Peruvian bark, fifteen per centum ad valorem; on quinine, thirty per centum ad valorem ; on rags, of whatever material, ten per centum ad valorem; on gunpowder, thirty per centum ad valorem; on feathers and downs, thirty per centum ad valorem; on hides, ten per centum ad valorem ; on sole and bend leather, thirty per centum ad valorem; on I[n]dia rubber, raw or unmanufactured, ten per centum ad valorem; on I[n]dia-rubber shoes and boots, thirty per centum ad valorem ; on ivory, unmanufactured, and on vegetable ivory, ten per centum ad valorem ; on wines of all kinds, fifty per cen- tum ad valorem ; on silk in the gum, not more advanced in the manu- facture than single tram and thrown or organzine, twenty-five per centum ad valorem; on all silks valued at not over one dollar per square yard, thirty per centum ad valorem; on all silks valued over one dollar per square yard, forty per centum ad valorem; on all silk velvets or velvets of which silk is the component material of chief value, valued at three dollars per square yard, or under, thirty per centum ad valorem; valued at over three dollars per square yard, forty per centum ad valorem; on floss silks, thirty per centum ad valorem; on silk ribbons, galloons, braids, fringes, laces, tassels, but- tons, button-cloths, trimmings, and on silk twist, twist composed of mohair and silk, sewing silk in gum or purified, and all other manu- factures of silk, or of which silk shall be the component material of chief value, not otherwise provided for, forty per centum ad valorem. Sec. 3. And he it further enadted, That all articles, goods, wares, imported" in foreign and merchandise, imported from beyond the Cape of Good Hope in vessels to pay cer- foreign vessels, not entitled by reciprocal treaties to be exempt from auty° additional discriminating duties, tonnage, and other charges, and all other arti- cles, goods, wares, and merchandise not imported direct from the place of their growth or production, or in foreign vessels, entitled by reciprocal treaties to be exempt from discriminating duties, tonnage, and other charges, shall be subject to pay, in addition to the duties imposed by this act, ten per centum ad valorem : Provided, That this ^'roviso. rule shall not apply to goods, wares, and merchandise imported from beyond the Cape of Good Hope in American vessels. Sec. 4. And ie it further enacted, That, from and after the passage taS^^tkies "" '^^^' of this act, there shall be allowed, on all articles wholly manufac- tured of materials imported, on which duties have been paid when exported, a drawback, equal in amount to the duty paid on such materials and no more, to be ascertained under such regulations as K"'«^- shall be prescribed by the Secretary of the Treasury : Provided, That Proviso. ten per centum on the amount of all drawbacks, so allowed, shall be be detained. *'^°' ^° retained for the use of the United States by the collectors paying such drawbacks, respectively. r t • Sec. 5. And ie it further enacted. That all goods, wares, and mer- shipboard ^and^ ail chandise, actually on shipboard and bound to the United States, and |°us|g ^°_ to^'pay all goods, wares, and merchandise, on deposit in warehouses or former rate of du- public stores at the date of the passage of this act, shall be subject to *^' pay such duties as provided by law before and at the time of the passage of this act : Provided, That all goods deposited in public store Proviso. 184 ACT OF AUG. 5, 1861. or bonded warehouse after this act takes effect and goes into opera- tion, if designed for consumption in the United States, must be with- drawn therefrom, or the duties thereon paid in three months after the Duties on tond- same are deposited, and goods designed for exportation and consump- ta fhTCe^months^^if, tion in foreign countries may be withdrawn by the owner at any time *<=• ' ' before the expiration of three years after the same are deposited, such goods, if not withdrawn in three years, to be regarded as abandoned to the government, and sold under such regulations as the Secretary of the Treasury may prescribe, and the proceeds paid into the Treas- Proviso. ury: Provided, That merchandise upon which the owner may have neglected to pay duties within three months from the time of its deposit may be withdrawn and entered for consumption at any time within two years of the time of its deposit upon the payment of the legal duties, with an addition of twenty-five per centum thereto: Further proviso, provided, also, That merchandise upon which duties have been paid, if exported to a foreign country, within three years, shall be entitled [Repealed, 1862, to return duties, proper evidence of such merchandise having been eh. 163, § 21, s. l! landed abroad to be furnished to the collector by the importer, one per centum of said duties to be retained by the government. actiieija^^ ll Sec. 6. And be it further enacted, That the act entitled "An Act to iq '^'22^'2^^' ■^*'' ^^' V^^^^^^ for the payment of outstanding treasury notes, to authorize a 'See 'p. 160, this loan, to regulate and fix the duties on imports, and for other pur- Toi., for act. poses," approved March two, eighteen hundred and sixty-one, be, and the same is hereby amended, as follows — that is to say. First, in sec- tion six, article first, after the words " in cordials and," strike out " liquors," and insert " liqueurs ; " Second, in the same section, after the word "represent," insert '■'■Provided, also, That no lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and all other spirituous beverages, than that now fixed by law for the description of first proof, but shall be increased in proportion for any greater strength than the strength of first proof ; " Third, in section seven, clause fifth, the words " on screws, washed or plated, and all other screws, of iron or any other metal," shall be stricken out, and the words " on screws, of any other metal than iron," shall be inserted; Fourth, section twelve, article first, after the words " eighteen cents," where they first occur, insert " or less ; " Fifth, sec- tion thirteen, article second, after the word "manufacturer," insert "except hosiery;" Sixth, in the same section, article third, strike out " wool," wherever it occurs, and insert in each place " worsted ; " Seventh, in section fourteen, article first, after the words "ten per centum," insert " ad valorem; " Eighth, in section fifteen, before the word " yarns " insert " hemp ; " in the same section, after the word " sheetings," insert " of flax or hemp ; " and strike out "jute goods," and in lieu thereof insert "jute yarns; " Ninth, in section twenty -two, strike out the words " unwrought clay, three dollars per ton ; " Tenth, in section nineteen, strike out " compositions of glass or paste, not set, intended for use by jewellers; " Eleventh, in section twenty -two, strike out " compositions of glass or paste, when set ; " Twelfth, in section twenty-three, article sheathing metal, strike out " yard " and insert " foot." Repealing clause. Sec. 7. And te it further enacted. That all acts and parts of acts repugnant to the provisions of this act be, and the same are hereby, Saving as to laws repealed ; Provided, That the existing laws shall extend to, and be in on, c. ^Qj,pg £qj,^ ^i^g collection of the duties imposed by this act, for the prosecution and punishment of all offences, and for the recovery, col- lection, distribution, and remission of all fines, penalties, and forfei- tures, as fully and effectually as if every regulation, penalty, forfei- ture, provision, clause, matter, and thing to that effect in the existing laws contained, had been inserted in and re-enacted by this act. ACT OF AUG. 5, 1861. 185 Sec. 8. And be it further enacted, That a direct tax of twenty mil- lions of dollars be and is hereby annually laid upon the United States, and the same shall be and is hereby apportioned to the States, respectively, in manner following: To the State of Maine, four hundred and twenty thousand eight hundred and twenty-six dollars. To the State of New Hampshire, two hundred and eighteen thou- sand four hundred and six and two-third dollars. To the State of Vermont, two hundred and eleven thousand and sixty-eight dollars. To the State of Massachusetts, eight hundred and twenty-four thousand five hundred and eighty-one and one-third dollars. To the State of Rhode Island, one hundred and sixteen thousand nine hundred and sixty-three and two-third dollars. To the State of Connecticut, three hundred and eight thousand two hundred and fourteen dollars. To the State of New York, two million six hundred and three thousand nine hundred and eighteen and two-third dollars. To the State of New Jersey, four hundred and fifty thousand one hundred and thirty-four dollars. To the State of Pennsylvania, one million nine hundred and forty- six thousand seven hundred nineteen and one-third dollars. To the State of Delaware, seventy-four thousand six hundred and eighty-three and one-third dollars. To the State of Maryland, four hundred and thirty-six thousand eight hundred and twenty-three and one-third dollars. To the State of Virginia, nine hundred and thirty-seven thousand five hundred and fifty and two-third dollars. To the State of North Carolina, five hundred and seventy-six thousand one hundred and ninety-four and two-third dollars. To the State of South Carolina, three hundred and sixty-three thousand five hundred and seventy and two-third dollars. To the State of Georgia, five hundred and eighty- four thousand three hundred and sixty-seven and one-third dollars. To the State of Alabama, five hundred and twenty-nine thousand three hundred and thirteen and one-third dollars. To the State of Mississippi, four hundred and thirteen thousand eighty-four and two-third dollars. To the State of Louisiana, three hundred and eighty-five thousand eight hundred and eighty-six and two-third dollars. To the State of Ohio, one million five hundred and sixty-seven thousand eighty-nine and one-third dollars. To the State of Kentucky, seven hundred and thirteen thousand six hundred and ninety-five and one-third dollars. To the State of Tennessee, six hundred and sixty-nine thousand four hundred and ninety-eight dollars. To the State of Indiana, nine hundred and four thousand eight hundred and seventy-five and one-third dollars. To the State of Illinois, one million one hundred and forty-six thousand five hundred and fifty-one and one-third dollars. To the State of Missouri, seven hundred and sixty-one thousand one hundred and twenty-seven and one-third dollars." To the State of Kansas, seventy-one thousand seven hundred and forty-three and one-third dollars. To the State of Arkansas, two hundred and sixty-one thousand eight hundred and eighty-six dollars. "Note. — Page 600 refers to the reimbursement of Missouri for money ex- pended in raising and arming troops for suppression of tbe rebellion. Direct tax of $20,000,000, how apportioned. 1862, ch. 98, S. L., p. 422. 1862, ch. 119, S. L., p. 489. Maine. New Hampshire. Vermont. Massachusetts. Rhode Island. Connecticut. New York. New Jersey. Pennsylvania. Delaware. Maryland. Virginia. North Carolina. South Carolina. Georgia. Alabama. Mississippi. Louisiana. Ohio. Kentucky. Tennessee. Indiana. Illinois. Missouri. S. L., vol. 12, p. 600. Kansas. Arkansas. 186 ACT OF AUG. 5, 1861. Michigan. Florida. Texas. Iowa. Wisconsin. California. Minnesota. Oregon. New Mexico. S. li., vol. 12, p. 489. Utah. Washington. Nehraska. Nevada. Colorado. Dalsota. District of Co- lumhla. Collection d 1 s - tricts for assessing and collecting the tax. Assessors collectors. Proviso. and Assessors and col- lectors not to be appointed before, &c. Collectors to give bond before enter- ing upon duty. Amount and sure- ties, &c. Collection district to be divided Into assessment districts. To the State of Michigan, five hundred and one thousand seven hundred and sixty-three and one-third dollars. To the State of Florida, seventy-seven thousand five hundred and twenty-two and two-third dollars. To the State of Texas, three hundred and fifty-five thousand one hundred and six and two-third dollars. To the State of Iowa, four hundred and fifty-two thousand and eighty-eight dollars. To the State of Wisconsin, five hundred and nineteen thousand six hundred and eighty-eight and two-third dollars. To the State of California, two hundred and fifty-four thousand five hundred and thirty-eight and two-third dollars. To the State of Minnesota, one hundred and eight thousand five hundred and twenty-four dollars. To the State of Orqgon, thirty -five thousand one hundred and forty and two-third dollars. To the Territory of New Mexico, sixty-two thousand six hundred and forty-eight dollars. To the Territory of Utah, twenty-six thousand nine hundred and eighty-two dollars. To the Territory of Washington, seven thousand seven hundred and fifty-five and one-third dollars. To the Territory of Nebraska, nineteen thousand three hundred and twelve dollars. To the Territory of Nevada, four thousand five hundred and ninety-two and two-third dollars. To the Territory of Colorado, twenty-two thousand nine hundred and five and one-third dollars. To the Territory of Dakota, three thousand two hundred and forty- one and one-third dollars. To the District of Columbia, forty-nine thousand four hundred and thirty-seven and one-third dollars. Sec. 9. And he it further enacted, That, for the purpose of assessing the above tax and collecting the same, the President of the United States be, and he is hereby authorized, to divide, respectively, the States and Territories of the United States and the District of Co- lumbia into convenient collection districts, and to nominate and, by and with the advice of the Senate, to appoint an assessor and a col- lector for each such district, who shall be freeholders and residents within the same : Provided, That any of said States and Territories, as Avell as the District of Columbia, may, if the President shall deem it proper, be erected into one district : And provided further, That the appointment of said assessors and collectors, or any of them, shall not be made until on or after the second Tuesday in February, one thou- sand eight hundred and sixty-two. Sec. 10. And he it further enacted, That before any such collector shall enter upon the duties of his office he shall execute a bond for such amount as shall be prescribed by the Secretary of the Treasury, with sureties to be approved as sufficient by the Solicitor of the Treasury, containing the condition that said collector shall justly and faithfully account for to the United States, and pay over, in compli- ance with the order or regulations of the Secretary of the Treasury, all public moneys which may come into his hands or possession; which bond shall be filed in the office of the First Comptroller of the Treasury, to be by him directed to be put in suit upon any breach of the condition thereof. And such collectors shall, from time to time, renew, strengthen, and increase their official bonds, as the Secretary of the Treasury may direct. Sec. 11. And he it further enacted, That each of the assessors shall divide his district into a convenient number of assessment districts. ACT OF AUG. 5, 1861. 187 within each of ■which he shall appoint one respectable freeholder to be assistant assessor; and each assessor and assistant assessor so ap- q^^^®'^*'^"* assess- pointed, and accepting the appointment, shall, before he enters on the duties of his 'appointment, take and subscribe, before some competent magistrate, or some collector, to be appointed by this act, (who is hereby empowered to administer the same,) the following oath or affirmation, to wit: " I, A. B., do swear, or affirm, (as the case may ^*"'- be,) that I will, to the best of my knowledge, skill, and judgment, diligently and faithfully execute the office and duties of assessor for, (naming the assessment district,) without favor or partiality, and that I will do equal right and justice in every case in which I shall act as assessor." And a certificate of such oath or affirmation shall ceitiflcate. be delivered to the collector of the district for which such assessor or p^^^^ f^^ ^^j. assistant assessor shall be appointed. And every assessor or assist- ing without oath.*^ ant assessor acting in the said office without having taken the said oath or affirmation shall forfeit and pay one hundred dollars, one moiety thereof to the use of the United States,, and the other moiety thereof to him who shall first sue for the same ; to be recovered, with costs of suit, in any court having competent jurisdiction. Sec. 12. And he it further enacted, That the Secretary of the Trfa^sSry'' to^ "estab' Treasury shall establish regulations suitable and necessary for carry- iish regulations un- ing this act into effect; which regulations shall be bindmg on each fr^ame'^'inlt?uctions^ assessor and his assistants in the performance of the duties enjoined by or under this act, and shall also frame instructions for the said assessors and their assistants ; pursuant to which instructions the said sistlntf °to ^fouow assessors shall, on the first day of March next, direct and cause the them, several assistant assessors in the district to inquire after and concern- ing all lands, lots of ground, with their improvements, buildings, and dwelling-houses, made liable to taxation under this act by reference as well to any lists of assessment or collection taken under the laws of the respective States, as to any other records or documents, and by all other lawful ways and means, and to value and enumerate the said objects of taxation in the manner prescribed by this act, and in con- formity with the regulations and instructions above mentioned. Sec. 13. And le it further enacted, That the said direct tax laid by direct tax. this act shall be assessed and laid on the value of all lands and lots of ^^"' estate, ground, with their improvements and dwelling-houses, which several articles subject to taxation shall be enumerated and valued, by the respective assessors, at the rate each of them is worth in money on the first day of April, eighteen hundred and s\iAj-t^o: Provided, how- of aph!"?'i862.''''^ ever. That all property, of whatever kind, coming within any of the foregoing descriptions, and belonging to the United States or any State, or permanently or specially exempted from taxation by the laws of the State wherein the same may be situated at the time of the y^^^i-if^k^^i}^ ^pi passage of this act, together with such property belonging to any 426. individual, who actually resides thereon, as shall be worth the sum of five hundred dollars, shall be exempted from the aforesaid enumeration Exemptions. and valuation, and from the direct tax aforesaid: And provided further, That in making such assessment due regard shall be had to any valuation that may have been made under the authority of the State or Territory at any period nearest to said first day of April. Sec. 14. And be it further enacted. That the respective assistant to£'u?nfsh^ist°s™on assessors shall, immediately after being required as aforesaid by the request, assessors, proceed through every part of their respective districts, and shall require all persons owning, possessing, or having the care or management of any lands, lots of ground, buildings, or dwelling- houses, lying and being within the collection district where they reside, and liable to a direct tax as aforesaid, to deliver written lists of the same; which lists shall be made in such manner as may be directed by the assessor, and, as far as practicable, conformably to 188 ACT OF AUG. 5, 1861. those which may be required for the same purpose under the author- ity of the respective States. 1 is't°ana^'wm^dfs° ^^^- ^^- ^"'^ ^^ ^'^ further enacted, That if any person owning, pos- ciose, offlce*to make sessing, or having the care or management of property liable to a "®*' direct tax, as aforesaid, shall not be prepared to exhibit a written list when required, as aforesaid, and shall consent to disclose the particu- lars of any and all the lands and lots of ground, with their improve- ments, buildings, and dwelling-houses, taxable as aforesaid, then, and in that case, it shall be the duty of the officer to make such list, which, being distinctly read and consented to, shall be received as the list of such person. erin|°^o/ 'dfciosi'ng Sec. 16. And ie it further enacted, That if any such person shall fraudulent ust. deliver or disclose to any assessor or assistant assessor appointed in pursuance of this act, and requiring a list or lists, as aforesaid, any false or fraudulent list, with intent to defeat or evade the valuation or enumeration hereby intended to be made, such person, so offending, and being thereof convicted before any court having competent juris- diction, shall be fined in a sum not exceeding five hundred dollars, at the discretion of the court, and shall pay all costs and charges of ...Hl^h ?,?^ i^^i".? prosecution ; and the valuation and enumeration required by this act shall, m all such cases, be made, as aforesaid, upon lists, according to the form above described, to be made out by the assessors and assistant assessors, respectively; which lists the said assessors are hereby au- thorized and required to make according to the best information they can obtain, and for the purpose of making which they are hereby authorized to' enter into and upon all and singular the premises, re- No appeal from spectively; and from the valuation and enumeration so made there valuation, &c. i ti i i shall be no appeal. to ^furnish" lis^in Sec. 17. And he it further enacted, That in case any person shall be certain cases. absent from his place of residence at the time an assessor shall call to receive the list of such person, it shall be the duty of such assessor or assistant assessor to leave at the house or place of residence of such person, with some person of suitable age and discretion, a written note or memorandum requiring him to present to such assessor the list or lists required by this act within ten days from the date of such note or memorandum. lisTls^^^riiTra ^^^- ^^- ■^'"■^ ^^ ^* further enacted, That if any person, on being upon notice or re- notified or required as aforesaid, shall refuse or neglect to give such ^°^^*' list or lists as aforesaid within the time required by this act, it shall be the duty of the assessor for the assessment district within which such person shall reside, and he is hereby authorized and required, to enter into and upon the lands, buildings, dwelling-houses, and prem- ises, if it be necessary, of such persons so refusing or neglecting, and to make, according to the.best information which he can obtain, and on his own view and information, such lists of the lands and lots of ground, with their improvements, buildings, and dwelling-houses, owned or possessed, or under the care or management of such person, as are required by this act; which lists so made and subscribed by such assessor shall be taken and reputed as good and sufficient lists of the persons and property for which such person is to be taxed for the purposes of this act. Sec. 19. And he it further enacted. That whenever there shall be in any assessment district any property, lands, and lots of ground, build- ings, or dwelling-houses, not owned or possessed by, or under the care and management of, any person or persons within such district, and liable to be taxed as aforesaid, and no list of which shall be trans- mitted to the assessor in the manner provided by this act, it shall be the duty of the assessor for such district, and he is hereby authorized and required, to enter into and upon the real estate, if it be neces- ACT OF AUG. 5, 1861. 189 sary, and to take such view thereof, and make lists of the same, according to the form prescribed, which lists, being subscribed by the said assessor, shall be taken and reputed as good and sufficient lists of such property, under and for the purposes of this act. Sec. 20. And he it further enacted, That the owners, possessors, or Lists, tow made persons having the care or management of lands, lots of ground, othe*™coirection ais- buildings, and dwelling-houses, not lying or being within the assess- ''■^<'*- ment district in which they reside, shall be permitted to make out and deliver the lists thereof required by this act, (provided the assessment district in which the said objects of taxation lie or be is therein dis- tinctly stated,) at the time and in the manner prescribed, to the as- sessor of the assessment district wherein such persons reside. And it shall be the duty of the assessors, in all such cases, to transmit such lists, at the time and in the manner prescribed for the transmission of the lists of the objects of taxation lying and being within their respec- tive assessment districts, to the assessor of the collection district wherein the said objects of taxation shall lie or be immediately after the receipt thereof ; and the said lists shall be valid and sufficient for the purposes of this act'; and on the delivery of every such list, the person making and delivering the same shall pay to the assessor one dollar, which he shall retain to his own use. Sec. 21. And he it further enacted, That the lists aforesaid shall be . Lists to be taken taken with reference to the day fixed for that purpose by this act, as day certata. aforesaid ; and the assistant assessors, respectively, after collecting the said lists, shall proceed to arrange the same, and to make two general lists ; the first of which shall exhibit, in alphabetical order, the names of all persons liable to pay a tax under this act residing within the ^'^* °^ residents, assessment district, together with the value and assessment of the objects liable to taxation within such district for which each such per- son is liable, and, whenever so required by the assessor, the amount of direct tax payable by each person on such objects under the State laws imposing direct taxes; and the second list shall exhibit, in alpha- of nonresidents, betical order, the names of all persons residing out of the collection district, owners of property within the district, together with the value and assessment thereof, with the amount of direct tax payable thereon as aforesaid. The forms of the said general list shall be fortfoTusts*""''^^'^^ devised and prescribed by the assessor, and lists taken according to such form shall be made out by the assistant assessors and delivered to the assessor within sixty days after the day fixed by this act, as aforesaid, requiring lists from individuals. And if any assistant aut'assessor'fOT neg- assessor shall fail to perform any duty assigned by this act within the lect of duty. time prescribed by his precept, warrant, or other legal instructions, not being prevented therefrom by sickness or other unavoidable ac- cident, every such assistant assessor shall be discharged from office, and shall, moreover, forfeit and pay two hundred dollars, to be re- covered for the use of the United States in any court having com- petent jurisdiction, with costs of suit. Sec. 22. And he it further enacted, That immediately after the Notice to be given valuations and enumerations shall have been completed as aforesaid, tions, &c., are com- the assessor in each collection district shall, by advertisement in some P'^t^ ^ ^ K, persons beyond the SOUS beyond sea, such persons shall have the term or two years after ^^*- their respective disabilities shall have been removed, or their return to the United States, to redeem lands thus sold, on their paying into the clerk's office aforesaid the amount paid by the purchaser, with fifty per centum addition thereto, together with ten per centum inter- est per annum, on the aggregate sum, and on their payment to the Improvements, purchaser of the land aforesaid a compensation for all improvements he may have made on the premises, subsequent to his purchase, the value of which improvements to be ascertained by three or more neighboring freeholders, to be appointed by the clerk aforesaid, who, on actual view of the premises, shall assess the value of such im- ACT OF AUG. 6, 1861. 197 provements, on their oaths, and make return of such valuation to the clerk immediately. And the clerk of the court shall receive such ^^y °' <='«'^''- compensation for his services herein, to be paid by and received from the parties, like costs of suit, as the judge of the district court shall, in that respect, tax and allow. Sec. 40. And he it further enacted, That the several collectors triismit^ '^ monthly shall, at the expiration of every month, after they shall, respectively, to secretary of the commence their collections in the next and every ensuing year, trans- m'smt^oFcoiiecttont ] mit to the Secretary of the Treasury a statement of the collections ^^^ "^^"^ quarterly, made by them, respectively, within the month, and pay over quar- terly, or sooner, if required by the Secretary of the Treasury, the moneys by them respectively collected within the said term ; and each of the said collectors shall complete the collection of all sums annu- ally assigned to him for collection, as aforesaid, shall pay over the same into the Treasury, and shall render his final account to the Treasury Department, within six months from and after the day when he shall have received the collection lists from the said board of assessors or the said requisition of the Secretary of the Treasury, as aforesaid : Provided, however. That the period of one year and three Proviso, months from the said annual day shall be annually allowed to the collector designated in each State, as aforesaid, by the Secretary of the Treasury, with respect to the taxes contained in the list trans- mitted to him by the other collectors as aforesaid. Sec. 41. And te it further enacted. That each collector shall be ^^o ^^n^n^t^^ charged with the whole amount of taxes by him receipted, whether taxes receipted for contained in the lists delivered to him by the principal assessors, re- ''^T*J)'™be credited spectively, or transmitted to him by other collectors; and shall be with what. allowed credit for the amount of taxes contained in the lists trans- mitted in the manner above provided to other collectors, and by them receipted as aforesaid ; and also for the taxes of such persons as may have absconded, or become insolvent, subsequent to the date of the assessment, and prior to the day when the tax ought, according to the provisions of this act, to have been collected : Provided, That it Proviso, shall be proved to the satisfaction of the First Comptroller of the Treasury that due diligence was used by the collector, and that no property was left from which the tax could have been recovered ; and each collector, designated in each State, as aforesaid, by the Secre- tary of the Treasury, shall receive credit for the taxes due for all tracts of land which, after being offered by him for sale in manner aforesaid, shall or may have been purchased by him in behalf of the United States. Sec. 42. And he it further enacted. That if any collector shall fail iec?ors!"'"*"* ^°^' either to collect or to render his account, or to pay over in the man- ner or within the times hereinbefore provided, it shall be the duty of the First Comptroller of the Treasury, and he is hereby authorized and required, immediately after such delinquency, to report the same to the Solicitor of the Treasury, who shall issue a warrant of distress against such delinquent collector and his sureties, directed to the mar- shal of the district, therein expressing the amount of the taxes with which the said collector is chargeable, and the sums, if any, which have been paid. And the said marshal shall, himself, or by his dep- Personal proper- uty, immediately proceed to levy and collect the sum which may re'- soia." main due, by distress and sale of the goods and chattels, or any per- sonal effects of the delinquent collector ; and for want of goods, chat- Arrest, tels, or effects aforesaid, sufficient to satisfy the said warrant, the same may be levied on the person of the collector, who may be com- mitted to prison, there to remain until discharged in due course of law; and furthermore, notwithstanding the coipmitment of the col- lector to prison, as aforesaid, or if he abscond, and goods, chattels, and effects cannot be found sufficient to satisfy the said warrant, the 198 ACT OF AUG. 5, 1861. said marshal or his deputy shall and may proceed to levy and collect the sum which remains due, by distress and sale of the goods and chattels, or any personal effects, of the surety or sureties of the delin- couector ^t(f be°™ qu^nt collector. And the amount of the sums due from any collector, lien on his lands, as aforesaid, shall, and the same are hereby declared to be a lien upon sureties."^® °* ^'^ the lands and real estate of such collector and his sureties, until the same shall be discharged according to law. And for want of goods and chattels, or other personal effects of such collector or his sureties, sufficient to satisfy any warrant of distress, issued pursuant to the Real estate may preceding Section of this act, the lands and real estate of such col- lector and his sureties, or so much thereof as may be necessary for satisfying the said warrant, after being advertised for at least three weeks in not less than three public places in the collection district, and in one newspaper printed in the county or district, if any there be, prior to the proposed time of sale, may and .shall be sold by the marshal or his deputy ; and for all lands and real estate sold in pur- suance of the authority aforesaid, the conveyances of the marshals Title under tax or their deputies, executed in due form of law, shall give a valid title against all persons claiming under dilinquent collectors or their Balance, if any, sureties aforesaid. And all moneys that may remain of the proceeds of such sale, after satisfying the said warrant of distress, and paying the reasonable costs and charges of sale, shall be returned to the pro- prietor of the lands or real estate sold as aforesaid, lector'^ana "deput'" ^^^' ^^- -^^^ ^^ ^'^ further enacted, That each and every collector, for "extortion, &c. or his deputy, who shall exercise or be guilty of any extortion or op- pression, under color of this act, or shall demand other or greater sums than shall be authorized by this act, shall be liable to pay a sum not exceeding two thousand dollars, to be recovered by and for the use of the party injured, with costs of suit, in any court having competent jurisdiction; and each and every collector, or his deputies, shall give receipts for all sums by them collected and retained in pursuance of this act. be tepTat Treasury Sec. 44. And te it further enacted, That separate accounts shall be Depart ment, of kept at the Treasury of all moneys received from the direct tax, and moneys received. jfj,Qj^ ^^ internal duties, or income tax, in each of the respective States, Territories, and District of Columbia, and collection districts ; and that separate accounts shall be kept of the amount of each species of duty that shall accrue, with the moneys paid to the collectors, assess- ors, and assistant assessors, and to the other officers employed in each to congr^ess!^^*"^'^*^ 0^ t^® respective States, Territories, and collection districts, which accounts it shall be the duty of the Secretary of the Treasury, an- nually, in the month of December, to lay before Congress. ouf Tiltrrf*"!"^^ Sec. 45. And he it further enacted, That the assessors, respectively, fers and changes of shall, yearly and in every year, after the expiration of one year from real esta e. ^^^ second Tuesday of February next, inquire and ascertain, in the manner by the fourteenth section of this act provided, what transfers and changes of property in lands, lots of ground, buildings, and dwelling-houses have been made and effected in their respective dis- tricts, subsequent to the next preceding valuation, assessment, and ap- portionment of the direct tax by this act laid; and within twenty days thereafter they shall make out three lists of such transfers and changes, and transmit one list to the Secretary of the Treasury, an- other list to the commissioner of taxes, and the third shall be delivered Duty of collect- ^^ ^^iq collector of the collection district. And it shall yearly, and every year, after the said year one thousand eight hundred and sixty- two, be the duty of the Secretary of the Treasury to notify the collect- ors of the several collection districts the day on which it shall be the duty of the said collectors to commence laying and collecting the an- nual direct tax by this act laid and imposed, according to the assess- ment of the tax lists to them delivered by the said assessors, as afore- oia. ACT OF AUG. 5, 1861. 199 said, subject only to such alterations therein as shall be just and proper, in the opinion of the Secretary of the Treasury, to conform to the transfers and changes aforesaid, ascertained by the assessors aforesaid ; and the said collectors shall, annually, in all respects, pro- ceed in and conclude the collection of the said district tax in the same manner and within the time hereinbefore provided and pre- scribed. Sec. 46. And be it further enacted, That in case any State, Terri- ^^ 's'tate^faffs to tory, or the District of Columbia, after notice given of its intention to pay, &c., her quota assume and pay, or to levy, collect, and pay said direct tax herein °* ""^ *'^^" provided for and apportioned to said State, Territory, or District, shall, in any year after the taking effect of this act, fail to pay the amount of said direct tax or any part thereof, as provided in this act, in such cases it shall be lawful for the Secretary of the Treasury ot the United States to appoint United States' assessors, assistant assess- ors, and collectors, as in this act provided, whose duty it shall be to proceed forthwith, under such regulations as the said Secretary of the Treasury shall prescribe, to collect all or any part of said direct tax the same as though said State, Territory, or District had not given notice, nor assumed to levy, collect, and, pay said taxes, or any part thereof. Sec. 47. And he it further enacted, That any person who shall be . Penalty for tak- convicted of wilfully taking a false oath or affirmation in any of the afifrmatfon."'^ cases in which an oath or affirmation is required to be taken by this act, shall be liable to the pains and penalties to which persons are liable for wilful and corrupt perjury, and shall, moreover, forfeit the sum of five hundred dollars. Sec. 48. And ie it further enacted, That there shall be allowed to ray of collectors the collectors appointed under this act, in full compensation for their "" ^^" ^^' services and that of their deputies in carrying this into effect, a com- Commissions. mission of four per centum upon the first hundred thousand dollars, one per centum upon the second one hundred thousand dollars, and one-half of one per centum upon all sums above two hundred thou- sand dollars ; such commissions to be computed upon the amounts by them respectively paid over and accounted for under the instructions of the Treasury Department: Provided, That in no case shall such Proviso, commissions exceed the sum of four thousand dollars for a principal officer and two thousand dollars for an assistant. And there shall be •^.' • <"^ ^"^e for further allowed to each collector their necessary and reasonable booi^3°&c.' charges for stationery and blank books used in the performance of their official duties, which, after being duly examined and certified by the commissioner of taxes, shall be paid out of the Treasury. Sec. 49. And he it further enacted, That, from and after the first [Re'"?aied^' i862 day of January next, there shall be levied, collected, and paid, upon eh. iiS, § 89, s. l.]' the annual income of every person residing in the United States, whether such income is derived from any kind of property, or from any profession, trade, employment, or vocation carried on in the United States or elsewhere, or from any other source whatever, if such annual income exceeds the sum of eight hundred dollars a tax of Excess over $800. three per centum on the amount of such excess of such income above eight hundred dollars : Provided, That upon such portion of said in- Proviso, come as shall be derived from interest upon treasury notes or other securities of the United States, there shall be levied, collected, and paid a tax of one and one half per centum. Upon the income, rents, or dividends accruing upon any property, securities, or stocks owned in the United States by any citizen of the United States residing abroad, there shall be levied, collected, and paid a tax of five per centum, excepting that portion of said income derived from interest on treasury notes and other securities of the Government of the United States, which shall pay one and one half per centum. The 200 ACT OF AUG. 5, 1861. tax herein provided shall be assessed upon the annual income of the , persons hereinafter named for the year next preceding the time for Of what date to assessing said tax, to wit, the year next preceding the first of Janu- be assessed. ^^^ eighteen hundred and sixty -two ; and the said taxes, when so Lien- assessed and made public, shall become a lien on the property or other sources of said income for the amount of the same, with the in- Proviso. terest and other expenses of collection until paid : Provided, That, in be e'stimlted."^ ° estimating said income, all national, state, or local taxes assessed upon the property, from which the income is derived, shall be first de- ducted. in*^*ana "Joifertl??" ^^*-'' ^^' ^"^ ^^ ^'* further enacted, That it shall be the duty of the income tax." ^'^ °^ President of the United States, and he is hereby authorized, by and iself eh*' lig? F^89.' with the advice and consent of the Senate, to appoint one principal Jo'- 'i2, s. L., p. assessor and one principal collector in each of the States and Terri- tories of the United States, and in the District of Columbia, to assess and collect the internal duties or income tax imposed by this act, with authority in each of said officers to appoint so many assistants as the public service may require, to be approved by the Secretary of the Treasury. The said taxes to be assessed and collected under such ^Collector to give regulations as the Secretary of the Treasury may prescribe. The said collectors, herein authorized to be appointed, shall give bonds, to the satisfaction of the Secretary of the Treasury, in such sums as he may prescribe, for the faithful performance of their respective duties. Pay- And the Secretary of the Treasury shall prescribe such reasonable compensation for the assessment and collection of said internal duties or income tax as may appear to him just and proper; not, however, to exceed in any case the sum of two thousand five hundred dollars per annum for the principal officers herein referred to, and twelve Assistant collect- hundred dollars per annum for an assistant. The assistant collectors or'B bond. herein provided shall give bonds to the satisfaction of the principal collector for the faithful performance of their duties. The Secre- tary of the Treasury is further authorized to select and appoint one or Depositaries. more depositaries in each State for the deposit and safe-keeping of the moneys arising from the taxes herein imposed when collected, and the receipt of the proper officer of such depository to the collector for the moneys deposited by him shall be the proper voucher for such col- lector in the settlement of his account at the Treasury Department. And he is further authorized and empowered to make such officer or disbursing^'^agents** depositary the disbursing agent of the Treasury for the payment of all interest due to the citizens of such State upon the treasury notes or other government securities issued by authority of law. And he Form of return, shall also prescribe the forms of returns to be made to the department by all assessors and collectors appointed under the authority of this Form of oath. act. He shall also prescribe the form of oath or obligation to be taken by the several officers authorized or directed to be appointed and commissioned by the President under this act, before a competent magistrate duly authorized to administer oaths, and the form of the return to be made thereon to the Treasury Department. is ^a*abi'e°""^ *^^ ^^^' ^^' "^^^ ^^ ^^ further enacted, That the tax herein imposed by '^ fnepealed, 1862, the forty-ninth section of this act shall be due and payable on or be- ll; " L.,^ p^^473^]'' i'ore the thirtieth day of June, in the year eighteen hundred and sixty- two, and all sums due and unpaid at that day shall draw interest Proceedings to thereafter at the rate of six per centum per annum ; and if any person enforce payment, ^j. persons shall neglect or refuse to pay after due notice said tax as- sessed against him, her, or them, for the space of more than thirty days after the same is due and payable, it shall be lawful for any collector or assistant collector charged with the duty of collecting such tax, and Levy. they are hereby authorized, to levy the same on the visible property of any such person, or so much thereof as may be sufficient to pay such ACT OF AUG. 5, 1861. 201 tax, with the interest due thereon, and the expense incident to such levy and sale, first giving thirty days' public notice of the time and place of the sale thereof; and in case of the failure of any person or ^"'® '***'■ °"*'<=^- persons authorized to act as agent or agents for the collection of the rents or other income of any person residing abroad shall neglect or refuse to pay the tax assessed thereon (having had due notice) for more than thirty days after the thirtieth of June, eighteen hundred and sixty-two, the collector or his assistant, for the district where such property is located, or rents or income is payable, shall be and hereby is authorized to levy upon the property itself, and to sell the same, or so much thereof as may be necessary to pay the tax assessed, to- gether with the interest and expenses incident to such levy and sale, first giving thirty days' public notice of the time and place of sale. And m all cases of the sale of property herein authorized, the convey- ance by the officer authorized to make the sale, duly executed, shall give a valid title to the purchaser, whether the property sold be real g^ie'*'^ ^^^^er tax or .personal. And the several collectors and assistants appointed under the authority of this act may, if they find no property to satisfy the taxes assessed upon any person by authority of the forty-ninth sec- tion of this act, and which such person neglects to pay as hereinbefore provided, shall have power, and it shall be their duty, to examine un- Examinations. der oath the person assessed under this act, or any other person, and may sell at public auction, after ten days' notice, any stock, bonds, or &c.^*'^^ °' stocks, choses in action, belonging to said person, or so much thereof as will pay such tax and the expense of such sale ; and in case he refuses to fu^ng* t*o testify?" testify, the said several collectors and assistants shall have power to arrest such person and commit him to prison, to be held in custody until the same shall be paid, with interest thereon, at the rate of six per centum per annum, from the time when the same was payable as aforesaid, and all fees and charges of such commitment and custody. And the place of custody shall in all cases be the same provided by Custody, place of. law for the custody of persons committed for any cause by the author- ity of the United States, and the warrant of the collector, stating the cause of commitment, shall be sufficient authority to the proper officer for receiving and keeping such person in custody until the amount of said tax and interest, and all fees and the expense of such custody, shall have been fully paid and discharged ; which fees and expenses peases ot^ ° ^ * ^ ' shall be the same as are chargeable under the laws of the United States in other cases of commitment and custody. And it shall be the duty of such collector to pay the expenses of such custody, and the same, with his fees, shall be allowed on settlement of his accounts. And the person so committed shall have the same right to the dis- chfrge^from.^' '^'^' charge from such custody as may be allowed by the laws of the State or Territory, or the District of Columbia, where he is so held in cus- tody, to persons committed under the laws of such State or Terri- tory or District of Columbia, for the non-payment of taxes, and in the manner provided by such laws ; or he may be discharged at any time by order of the Secretary of the Treasury. Sec. 52. And he it further enacted, That should any of the people in "rebeinon '^when of any of the States or Territories of the United States, or the Dis- this act goes into trict of Columbia be in actual rebellion against the authority of the executea?'when! &a Government of the United States at the time this act goes into opera- tion, so that the laws of the United States cannot be executed therein, it shall be the duty of the President, and he is hereby authorized, to proceed to execute the provisions of this act within the limits of such State or Territory, or District of Columbia, so soon as the authority of the United States therein is re-established, and to collect the sums which would have been due from the persons residing or holding 202 ACT OF AUG. 5, 1861. property or stocks therein, with the interest due, at the rate of six per centum per annum thereon until paid in the manner and under the regulations prescribed in the foregoing in the foregoing sections of this act. coUert^and^payTts ^^^- ^^- "^^^ ^^ *'^ further enacted. That any State or Territory quota of the direct and the District of Columbia may lawfully assume, assess, collect, and tax in its own way. ^^^ -^^^ ^^^ Treasury of the United States the direct tax, or its quota thereof, imposed by this act upon the State, Territory, or the District of Columbia, in its own way and manner, by and through its own suS^°caTe^*°^^ * ° officers, assessors, and collectors ; that it shall be lawful to use for this purpose the last or any subsequent valuation, list, or appraisal made by State or Territorial authority for the purpose of State or Terri- torial taxation therein, next preceding the date when this act takes Vol. 12, s. L., p. effect, to make any laws or regulations for these purposes, to fix or 384- change the compensation to officers, assessors, and collectors ; and any such State, Territory or District, which shall give notice by the Gov- ernor, or other proper officer thereof, to the Secretary of the Treasairy of the United States, on or before the second Tuesday of February next, and in each succeeding year thereafter, of its intention to assume and pay, or to assess, collect, and pay into the Treasury of the United States, the direct tax imposed by this act, shall be entitled, in lieu of the compensation, pay per diem and percentage herein prescribed and allowed to assessors, assistant assessors, and collectors of the United case*of "is^per^centl States, to a deduction of fifteen per centum on the quota of direct tax apportioned to such State, Territory or the District of Columbia levied and collected by said State, Territory and District of Columbia ply:" ^''** *° ^^ through its said officers : Provided, however, That the deduction shall only be made to apply to such part or parts of the same as shall have been actually paid into the Treasury oi the United States on or before the last day of June in the year to which such payn\ent relates, and a deduction of ten per centum to such part or parts of the same as shall have been actually paid into the Treasury of the United States on or before the last day of September in the year to which such payment relates, such year being regarded as commencing on the first day of April : And provided further, That whenever notice of the intention to make such payment by the State, or Territory and the District of Columbia shall have been given to the Secretary of the Treasury, in No assessors to accordance with the foregoing provisions, no assessors, assistant as- be appointed In n j. • Bj. j. rr -i. t\- j. • i. sucii case. sessors, or collectors, in any State, ierritory, or District, so giving tar^*^by™Yei^easin| ^lotice, shall be appointed, unless said State, Territory, or District claim against the shell be in default : And provided further. That the amount of direct United States. ^^^^^ apportioned to any State, Territory, or the District of Columbia, shall be liable to be paid and satisfied, in whole or in part, by the re- lease of such State, Territory, or District, duly executed, to the United States, of any liquidated and determined claim of such State, 38^°'- ^^' ®- '-'■' P- Territory, or District, of equal amount against the United States: Proviso. Provided, That, in case of such release, such State, Territory, or Dis- trict shall be allowed the same abatement of the amount of such tax as would be allowed in case of payment of the same in money. to°?nec°t'dS«es to- Sec. 54. And le it further enacted. That it shall be the duty of the posed hy this act. collectors aforesaid in their respective districts, and they are hereby authorized, to collect the duties imposed by this act, and to prosecute for the recovery of the same, and for the recovery of any sum or Pines and penal- sums which may be forfeited by virtue of this act ; and all fines, pen- t es, ow lecovere . ^j^jgg^ ^^^ forfeitures which shall be incurred by force of this act, shall and may be sued for and recovered in the name of the United States or of the collector within whose district any such fine, penalty, or forfeiture shall have been incurred, by bill, plaint, or information; one moiety thereof to the use of the United States, and the other moiety thereof to the use of such collector. ACT OF DEC. 24, 1861. 203 Sec. 55. And he it further enacted, That the amount of all debts ^^^^^^^^ ^"^t^ ^""fh" due to the United States by any collector, under this act, whether united states to be secured by bond or otherwise, shall and are hereby declared to be a tatate and 'tbat'^^Jf lien upon the lands and real estate of such collector, and of his sure- ^'^ sureties. ties, if he shall have given bond, from the time when suit shall be instituted for recovering the same ; and, for want of goods and chat- tels and other personal effects of such collector or his sureties to sat- isfy any judgment which shall or may be recovered against them, respectively, such lands and real estate may be sold at public auction, after being advertised for at least three weeks in not less than three public papers within the collection district, and in one newspaper printed in the county, if any there be, at least six weeks prior to the time of sale ; and for all lands or real estate sold in pursuance of the authority aforesaid, the conveyances of the marshals or their deputies, €xecuted in due form of law, shall give a valid title against all per- sons claiming under such collector or his sureties, respectively. Sec. 56. And be it further enacted, That, for superintending the ^i^f^^ f°{^'^°^'^l^' collection of the direct tax and internal duties or income tax laid by ated. this act, an officer is hereby authorized in the Treasury Department, to be called " Commissioner of Taxes," who shall be charged, under gaitry^""^"^' '*"'^' the direction of the Secretary, with preparing all the forms necessary for the assessment and collection of the tax and duties aforesaid, with, preparing, signing, and distributing all such licenses as are required, and with the general superintendence of all the officers employed in assessing and collecting said tax and duties ; said commissioner shall be appointed by the President, upon the nomination of the Secretary of the Treasury, and he shall receive an annual salary of three thou- sand dollars. The Secretary of the Treasury may assign the neces- cierks. sary clerks to the office of said commissioner, whose aggregate salaries shall not exceed six thousand dollars per annum, and the amount required to pay the salaries of said commissioner and clerks is hereby appropriated. Sec. 57. And he it further enacted, That in case of the sickness or " a collector is temporary disability of a collector to discharge such of his duties as L't.'&c.^^" ^ ™^^ cannot, under existing laws, be discharged by a deputy, they may be devolved by him upon a deputy: Provided, Information thereof be immediately communicated to the Secretary of the Treasury, and shall not be disapproved by him : And provided. That the responsi- bility of the collector or his sureties to the United States shall not be thereby affected or impaired. Sec. 58. And he it further enacted. That in case a collector shall ^Ji ,^s^^l'^*^°'^ ^^^t' die, resign, or be removed, the deputy of such collector longest in act'fn^his'^piace° service at the time immediately preceding, who shall have been long- est employed by him, may and shall, until a successor shall be ap- pointed, discharge all the duties of said collector, and for whose con- duct, in case of the death of the collector, his estate shall be respon- sible to the United States. Approved, August 5, 1861. S. L., Vol. 12, Chap. II. — An act to increase the duties on tea, coffee, and, sugar. December 24, 1861. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That from and after Duties on— the date of the passage of this act, in lieu of the duties heretofore imposed by law on articles hereinafter mentioned, there shall be levied, collected, and paid on the goods, wares, and merchandise herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say: First. On all Teas. teas, twenty cents per pound. Second. On coffee of all kinds, five coffee. 204 ACTS OF FEB. 25, 1862 ; APR. 2, 1862. Sugar. cents per pound. Third. On raw sugar, commonly called Muscovado or brown sugar, and on sugars not advanced above number twelve, Dutch standard, by claying, boiling, clarifying, or other process, and on sirup of sugar or of sugar cane, and concentrated molasses or con- ^^See p. 182, this centrated melado, two cents and a half per pound, and on white and clayed sugar, when advanced beyond the raw state, above number twelve, Dutch standard, by clarifying or other process, and not yet refined, three cents per pound ; on refined sugars, whether loaf, lump, crushed, or pulverized, five cents per pound; on sugars after being refined, when they are tinctured, colored, or in any way adulterated, and on sugar candy, eight cents per pound ; on molasses, six cents per Proviso. gallon : Provided^ That all sirups of sugar or of sugar cane, concen- trated molasses or concentrated melado, entered under the name of molasses, or any other name than sirup of sugar or of sugar cane, con- centrated molasses or concentrated melado, shall be liable to for- feiture to the United States, and the same shall be forfeited. Approved, December 24, [1861.] February 25, 1862. Note. — Sec. 5. And. 6e it further enacted. That all duties on imported goods Duties on imports Shall be paid in coin, or in notes payable on demand heretofore authorized to be to be paid in coin Issued and by law receivable in payment of public dues, and the coin so paid or in demand notes, shall be set apart as a special fund. January 11, 1862. g. l.^ Vol. 12, P. 611. — Joint resolution No. 2, explanatory of an act entitled "An act to increase the duties on tea, coffee, and sugar," approved twenty-fourth of December, eighteen hundred and sixty-one. Be it resolved hy the Senate and House of Representatives of the Certain goods In United States of America in Congress assembled, That the Secretary duUes°under"former of the Treasury be and is hereby authorized and directed to permit »«*• goods warehoused at the date of the passage of "An act to increase the i2''^l^' l'^' p^' 20°3' "iiti^s on tea, coffee, and sugar," approved December twenty- fourth, this vol. " ' ' eighteen hundred and sixty-one, to be withdrawn on payment of the Ante, p. 182. duties imposed by the act entitled "An act to provide an increased 12,^I?L. '^^' *^' ™'' revenue from imports, to pay interest on the public debt, and for other Ante, p. 182. purposes," approved August fifth, eighteen hundred and sixty-one ; ^^to^be ?rfunded^ ^^^ *° refund any excess of duties above those imposed by said last ^ " mentioned act, which may have been collected on such goods already withdrawn, any laws or parts of laws to the contrary notwithstanding. Approved, January 11, 1862. > April 2, 1862. g. L., VoL. 12, Chap. LI. — An act in addition to an act to refund and remit the duties on arms imported by States, approved July ten, eighteen hundred and sixty-one. Be it enacted hy the Senate and House of Representatives of the Duti|B^^on^arms^ United States of America in Congress assembled, That the authority time for remitting, given to the Secretary of the Treasury to refund and remit the duties and imposts on all arms imported into the United States by or for the account of any State as provided in the act to which this is an addi- tion, shall extend to arms for which orders or contracts were made prior to the first day of January, eighteen hundred and sixty-two: Proviso. Provided, That said Secretary shall have satisfactory proofs exhibited to him that the said arms were actually purchased in a foreign coun- try for account of a State, and that the price paid for the same by the State was only the first cost, and the usual and customary charges attending the purchase and importation of the same, exclusive of duty. Approved, April 2, 1862. ACT OF JULY 14, 1862. 205 S. L., Vol. 12, Chap. CLXIII. — An act increasing, temporarily, the duties on imports, and for other purposes. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the first day of August, anno Domini eighteen hundred and sixty-two, in lieu of the duties heretofore imposed by law on the articles herein- after mentioned there shall be levied, collected, and paid, on the goods, wares, and merchandise, herein enumerated and provided for, im- ported from foreign countries, the following duties and rates of duty, that is to say: On sirup of sugar, or of sugar cane, or concentrated molasses, or concentrated melado, two cents per pound ; On all sugar not above number twelve, Dutch standard in color, two and one-half cents per pound ; On all sugar above number twelve, and not above number fifteen, Dutch standard in color, three cents per pound ; On all sugar above number fifteen, not stove-dried, and not above number twenty Dutch standard in color, three and one-half cents per pound. On all refined sugar in form of loaf, lump, crushed, powdered, pul- verized, or granulated, and all stove-dried or other sugar above number twenty Dutch standard in color, four cents per pound : Pro- vided, That the standards by which the color and grades of sugars are to be regulated shall be selected and furnished to the collectors of such ports of entry as may be necessary, by the Secretary of the Treasury, from time to time and in such manner as he may deem expedient ; On sugar candy, not colored, six cents per pound ; on all other con- fectionery, made wholly or in part of sugar, and on sugars, after being refined, when tinctured, colored, or in any way adulterated, ten cents per pound; On molasses, six cents per gallon: Provided, That all sirups of sugar or sugar cane, concentrated molasses or concentrated melado, entered under the name of molasses or any other name than sirup of sugar, or of sugar cane, concentrated molasses, or concentrated meladol, shall be liable to forf iture to the United States, and the same shall be forfeited ; On cigars of all kinds, valued at five dollars or less per thousand, thirty-five cents per pound; valued at over five dollars and not over ten dollars per thousand, sixty cents per pound; valued at over ten and not over twenty dollars per thousand, eighty cents per pound; valued at over twenty dollars per thousand, one dollar per pound ; and in addition thereto on all cigars valued at over ten dollars per thou- sand, ten per centum ad valorem: Provided, That paper cigars, or cigarettes, including wrappers, shall be subject to the same duties imposed on cigars; On snuff, thirty-five cents per pound ; On tobacco, in leaf, unmanufactured and not stemmed, twenty-five cents per pound; On stemmed, and tobacco manufactured of all descriptions, not otherwise provided for, thirty-five cents per pound. Sec. 2. And ie it further enacted. That from and after the day and year aforesaid, in addition to the duties heretofore imposed by law, on the articles hereinafter mentioned, and included in this section, there shall be levied, collected, and paid on the goods, wares, and merchandise herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say: On brandy, for first proof, twenty -five cents per gallon ; On other spirits, manufactured or distilled from grain or other materials, for first proof, fifty cents per gallon ; July 14, 1862. Duties and rates in lieu of former rates. See pp. 160, 182, this vol. Sirup of sugar, &c. Sugar. Refined sugar. Sugar candy. Molasses. Cigars. Snuff. Tobacco. Duties in addition to former duties. Brandy, other spirits. 206 ACT OP JULY 14, 1862. Cordials. Bay rum. Ale, porter, and beer. Spirituous liquors not otherwise enu- merated. Bottles to pay same duty as wine. Additional duties Bar Iron. Boiler Iron, &c. Iron wire. Hollow ware. Sadirons, &e. Band and hoop iron. Cut nails, &c. Iron cables. Anvils. Anchors. W r u ght nails, &c. On cordials, and liqueurs of all kinds, and arrack, absynthe, kirschenwasser, ratafia, and other similar spirituous beverages not otherwise provided for, twenty-five cents per gallon; On bay rum, twenty-five cents per gallon ; On ale, porter, and beer, in bottles, or otherwise, five cents per gallon; _ On all spirituous liquors not otherwise enumerated, sixteen and two-thirds per centum ad valorem : Provided, That no lower rate or amount of duty shall be levied, collected, and paid, on brandy, spirits, and all other spirituous beverages, than that fixed by law for the de- scription of first proof, but shall be increased in proportion for any greater strength than the strength of first proof : And provided, fur- ther, That bottles containing wines subject to ad valorem duties shall be liable to and pay the same rate of duty as that fixed upon the wines therein contained. Sec. 3. And be it further enacted. That from and after the day and year aforesaid, in addition to the duties heretofore imposed by law on the articles hereinafter mentioned and included in this section there shall be levied, collected, and paid, on the goods, wares, and merchan- dise, herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say : On bar iron, rolled or hammered, comprising flats not less than one inch or more than seven inches wide, nor less than one-quarter of an inch or more than two inches thick ; rounds not less than one-half an inch nor more than four inches in diameter ; and squares not l§ss than one-half an inch nor more than four inches square, not exceeding in value the sum of fifty dollars per ton, two dollars per ton ; exceeding in value the sum of fifty dollars per ton, three dollars per ton. On bar iron, rolled or hammered, comprising flats less than one- quarter of an inch thick or more than seven inches wide ; rounds less than one-half an inch or more than four inches in diameter, and squares less than one-half an inch or more than four inches square, five dollars per ton; On all iron imported in bars for railroads and inclined planes made to patterns and fitted to be laid down on such roads or planes without further manufacture, one dollar and fifty cents per ton; On boiler or other plate iron, five dollars per ton ; On iron wire, drawn and finished, not more than one-fourth of an inch in diameter nor less than number sixteen; wire gauge, one dol- lar per one hundred pounds; over number sixteen and not over num- ber twenty-five, wire gauge, one dollar and fifty cents per one hun- dred pounds ; over or finer than number twenty-five, wire gauge, two dollars per one hundred pounds'; Provided, That wire covered with cotton, silk, or other material, shall pay five cents per pound in addi- tion to the foregoing rates; On hollow-ware, glazed or tinned, one-half cent per pound ; On sadirons, tailor's and hatter's irons, stoves and stove plat«s, one- fourth of one cent per pound ; On band and hoop iron and slit rods, and all other descriptions of rolled or hammered iron, not otherwise provided for, five dollars per ton; On cut nails and spikes, one-fourth of one cent per pound ; On iron cables or cable chains, or parts thereof, seventy-five cents per one hundred pounds : Provided, That no chains made of wire or rods of a diameter less than one-half of one inch shall be considered a chain cable ; On anvils, one dollar per one hundred pounds ; On anchors, or parts thereof, fifty cents per one hundred pounds ; On wrought board nails, spikes, rivets, bolts, bed-screws, and wrought hinges, one-fourth of one cent per pound ; ACT OF JULY 14, 1862. 207 On chains, trace chains, halter chains, and fence chains, made of chains, &c. wire or rods, not under one- fourth of one inch in diameter, one-fourth of one cent per pound ; under one-fourth of one-inch in diameter and not under number nine, wire gauge, one-half of one cent per pound ; under number nine, wire gauge, five per centum ad valorem ; On blacksmiths' hammers, and sledges, and axles, or parts thereof, axils.'&c.^'^^'^'^''^*^' one-half of one cent per pound; On horseshoe nails, one cent per pound ; Horseshoe naiis. On steam, gas, and water tubes, and flues of wrought iron, one- steam, &c., tubes. fourth of one cent per pound ; On wrought iron railroad chairs, and wrought iron nuts and wash- railroad chius.' ''^°° ers, ready punched, five dollars per ton ; On smooth or polished sheet iron, by whatever name designated. Sheet iron. one-half cent per pound; On sheet iron, common or black, not thinner than number twenty, wire gauge, three dollars per ton; thinner than number twenty, and not thinner than number twenty-five, wire gauge, four dollars per ton; thinner than number twenty -five, wire gauge, five dollars per ton; On tin plates galvanized, galvanized iron, or iron coated with any anf fron"'^^'^ plates metal by electric batteries, one-half cent per pound ; On locomotive tire, or parts thereof, one cent per pound ; Locomotive tire. On mill-irons, and mill-cranks of wrought iron, and wrought iron ^^/^gg '^g"^' '''"^°' for ships, steam-engines, and locomotives, or parts thereof, weighing each twenty-five pounds or more, one- fourth of one cent per pound; On screws, commonly called wood-screws, one cent and a half per ^"""^ screws. pound ; On screws, washed or plated, and all other screws of iron, except non screws. wood-screws, five per centum ad valorem; On all manufactures of iron, not otherwise provided for, five per ^^^Manufactures of centum ad valorem; On cast iron, steam, gas, and water pipes, twenty-five cents per one ?^^k"°^ P.'p^^ • iff"' • • 8.I1Q OtilGr CS-StlDCS hundred pounds ; on all other castings of iron, not otherwise provided of iron. for, nor exempted from duty, five per centum ad valorem : Provided, certain iron ex- That the following descriptions of iron, manufactures of iron, and empt from addition- manufactures of steel, shall not be subject to any additional duty or " " ^' rates of duty under the provisions of this act, that is to say : iron in pigs ; cast iron butts and hinges ; old scrap iron ; malleable iron, and malleable iron castings, not otherwise provided for ; cut tacks, brads, and sprigs ; cross-cut, mill, pit and drag saws ; On steel in ingots, bars, sheets, or wire, not less than one-fourth of s*^®'- an inch in diameter, valued at seven cents per pound or less, one- fourth of one cent per pound ; valued at above seven cents per pound and not above eleven cents per pound, one-half cent per pound ; valued above eleven cents per pound, and on steel-wire and steel in any form, not otherwise provided for, five per centum ad valorem ; On skates valued at twenty cents or less per pair, two cents per skates. pair; when valued at over twenty cents per pair, five per centum ad valorem ; On iron squares, marked on one side, two cents and a half per i"""" squares. pound ; on all other squares made of iron or steel, five cents per pound ; On files, rasps, and floats, of all descriptions, two cents per pound, ^ues, &c. and in addition thereto, five per centum ad valorem ; On all manufactures of steel, or of which steel shall be a com- ^^^Manufactures of ponent part, not otherwise provided for, five per centum ad valorem : Provided, That no allowance or reduction of duties for partial loss m^" le"""^"*^^ ^°' 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 sheet iron ; 208 ACT OF JULY 14, 1862. Bituminous coal. Coke, &c. Additional duties Copper rods, &c. Zinc, spelter, &e. Lead. Brass. Duties In lieu of former duties on — Acids. Alum. Argols. Asphaltum. Balsams. Blanc fixe. Barytes. Burning fluid. Bitter apples. Borax. Borate of lime. Buchu leaves. Camphor. Cantharides. Cloves. Pepper. Cocculus Indicus. Cuttlefish bone. Cubebs. On bitumiiious coal, ten cents per ton of twenty-eight bushels, eighty pounds to the bushel; on all other coal, ten cents per ton of twenty-eight bushels, eighty pounds to the bushel ; On coke and culm of coal, five per centum ad valorem. Sec. 4. And te it further enacted^ That from and after the day and year aforesaid, in addition to the duties heretofore imposed by law on the articles hereinafter mentioned and included in this section, there shall be levied, collected, and paid on the goods, wares, and merchan- dise herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say : On copper rods, bolts, nails, spikes, copper bottoms, copper in sheets or plates, called braziers' copper, and other sheets and manufactures of copper, not otherwise provided for, five per centum ad valorem ; On zinc, spelter, and teutenegue, unmanufactured, in blocks or pigs, twenty-five cents per one hundred pounds; On zinc, spelter, and teutenegue, in sheets, one-half of one per cent per pound ; On lead, in pipes and shot, three-fourths of one cent per pound ; On brass, in bars or pigs, and old brass, fit only to be remanu- factured, five per centum ad valorem. Sec. 5. And 'be it further enacted, That from and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, and on such as may now be exempt from duty, there shall be levied, collected, and paid on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say : Acid, boracic, five cents per pound; citric, ten cents per pound; oxalic, four cents per pound ; sulphuric, one cent per pound, tartaric, twenty cents per pound ; gallic, fifty cents per pound ; tannic, twenty- five cents per pound ; Alum, patent alum, alum substitute, sulphate of alumina, and alu- minous cake, sixty cents per one hundred pounds ; Argols, or crude tartar, six cents per pound ; cream tartar, ten cents per pound; Asphaltum, three cents per pound ; Balsam copaiva, twenty cents per pound ; Peruvian, fifty cents per pound ; tolu, thirty cents per pound ; Blanc fixe, enamelled white, satin white, or any combination of barytes and acid, two cents and a half per pound ; Barytes and sulphate of barytes, five mills per pound; Burning fluid, fifty cents per gallon ; Bitter apples, colocynth, or coloquintida, ten cents per pound; Borax, crude, or tincal, five cents per pound ; refined, ten cents per pound ; Borate of lime, five cents per pound ; Buchu leaves, ten cents per pound ; Camphor, crude, thirty cents per pound; refined, forty cents per pound ; Cantharides, fifty cents per pound ; Cloves, fifteen cents per pound; cassia, fifteen cents per pound; cassia buds, twenty cents per pound ; cinnamon, twenty-five cents per pound ; Cayenne pepper, twelve cents per pound ; ground, fifteen cents per pound; black pepper, twelve cents per pound; ground, fifteen cents per pound; white pepper, twelve cents per pound; ground, fifteen cents per pound ; Cocculus Indicus, ten cents per pound ; Cuttle-fish bone, five cents per pound; Cubebs, ten cents per pound; ACT OF JULY 14, 1862. 209 Dragon's blood, ten cents per pound ; . Emery, ore or rock, six dollars per ton ; manufactured, ground, or pulverized, one cent per pound ; Ergot, twenty cents per pound ; Epsom salts, one cent per pound; glauber salts, five mills per pound ; Eochelle salts, fifteen cents per pound ; Fruit ethers, essences or oils of apple, pear, peach, apricot, straw- berry, and raspberry, made of fusil oil or of fruit, or imitations thereof, two dollars and fifty cents per pound ; French green, Paris green, mineral green, carmine lake, wood lake, dry carmine, Venetian red, vermilion, mineral blue, Prussian blue, chrome yellow, rose pink, extract of resin or analine colors, Dutch pink, and paint 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 ; Ginger root, five cents per pound; ginger ground, eight cents per pound ; On gold leaf, one dollar and fifty cents per package of five hundred leaves; on silver leaf, seventy-five cents per package of five hundred leaves ; Gum aloes, six cents per pound ; benzoin, ten cents per pound ; san- darac, ten cents per pound ; shellac, ten cents per pound ; mastic, fifty cents per pound; copal, kowrie, damar, and all gums used for like purposes, ten cents per pound ; Honey, fifteen cents per gallon; Iodine, crude, fifty cents per pound ; resublimed, seventy-five cents per pound; Ipecacuanha, or ipecac, fifty cents per pound ; Jalap, fifty cents per pound; Licorice root, one cent per pound; paste or juice, five cents per pound ; Litharge, two and one- fourth cents per pound ; Magnesia, carbonate, six cents per pound ; calcined, twelve cents per pound; Manna, twenty-five cents per pound; Nitrate of soda, one cent per pound ; Morphine and its salts, two dollars per ounce; mace and nutmeg, thirty cents per pound ; Ochres and ochrey 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 ; Oils, fixed or expressed, croton, fifty cents per pound ; almonds, ten cents per pound; bay or laurel, twenty cents per pound; castor, fifty cents per gallon ; mace, fifty cents per pound ; olive, not salad, twenty- five cents per gallon; salad, fifty cents per gallon; mustard, not^alad, twenty -five cents per gallon; salad, fifty cents per gallon; Oils, essential or essence, anise, fifty cents per pound ; almonds, one dollar and fifty cents per pound; amber, crude, ten cents per pound; rectified, twenty cents per pound; bay leaves, seventeen dollars and fifty cents per pound; bergamot, one dollar per pound; cajeput, twenty -five cents per pound ; caraway, fifty cents per pound ; cassia, one dollar per pound; cinnamon, two dollars per pound; cloves, one dollar per pound; citronella, fifty cents per pound; cognac or cenan- thic ether, two dollars per ounce ; cubebs, one dollar per pound ; fen- nel, fifty cents per pound ; juniper, twenty-five cents per pound ; lem- ons, fifty cents per pound ; orange, fifty cents per pound ; origanum, or red thyme, twenty -five cents per pound ; roses, or otto, one dollar and fifty cents per ounce; thyme, white, thirty cents per pound; Dragon's blood. Emery. Ergot. Epsom, &c., salts. Fruit ethers, &c. French, &c., green. Except white, &c., lead, &c. Ginger. Gold and silver leaf. Gum aloes, &c. Honey. Iodine. Ipecac. Jalap. Licorice. Litharge. Magnesia. Manna. Nitrate of soda. Morphine. Ochres, &e. Oils, fixed or ex- pressed. Oils, essential or essence. 13911— H. Doc. 671. 61-2- -14 210 ACT OF JULY 14, 1862. Opium. Paralfine. Paris white. Pimento. Potash. Petroleum, &c. Putty. Quinine. Rtiubarb. Rose leaves. Rum essence or oil. Saltpetre. Seeds. Sugar of lead. Tartar emetic. Varnish. Vanilla beans. Verdigris. Whiting. Acetous, acids, &c. Arsenic, &c. Medicinal barlts, gums, &c., not other- wise provided for. Acetic acid. Santonine, &c. Pills, &c. Medicinal prepa- rations. valerian, one dollar and fifty cents per pound ; all other essential oils, not otherwise provided for, fifty per centum ad valorem ; Opium, two dollars per pound ; Opium, prepared for smoking, eighty per centum ad valorem ; ParafEne, ten cents per pound; Paris white, when dry, sixty cents per one hundred pounds ; when ground in oil, one dollar and fifty cents per one hundred pounds; Pimento, twelve cents per pound; when ground, fifteen cents per pound ; Potash, bichromate, three cents per pound; hydriodate, iodate, iodide, and acetate, seventy-five cents per pound; prussiate, yellow, five cents per pound; prussiate, red, ten cents per pound; chlorate, six cents per pound ; Petroleum and coal illuminating oil, crude, ten cents per gallon; refined, or kerosene, produced from the distillation of coal, asphal- tum, shale, peat, petroleum, or rock oil, or other bituminous sub- tances, used for like purposes, twenty cents per gallon ; Putty, one dollar and fifty cents per one hundred pounds; Quinine, sulphate of, and other salts of quinine, forty-five per centum ad valorem ; Ehubarb, fifty cents per pound ; Rosp leaves, fifty cents per pound ; Rum essence or oil, and bay' rum essence or oil, two dollars per ounce ; Saltpetre, or nitrate of potash, crude, two cents per pound ; refined, three cents per pound ; Seeds, anise, five cents per pound ; star anise, ten cents per pound ; canary, one dollar per bushel of sixty pounds; caraway, three cents per pound ; cardamom, fifty cents per pound ; cummin, five cents per pound ; coriander, three cents per pound ; fennel, two cents per pound ; ie[n]ugreek, two cents per pound; hemp, one-half cent per pound; mustard, brown, three cents per pound; white, three cents per pound; rape, one cent per pound; castor seeds or beans, thirty cents per bushel ; Sugar of lead, four cents per pound ; Tartar emetic, fifteen cents per pound ; 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 twenty'five per centum ad valorem ; Vanilla beans, three dollars per pound ; Verdigris, six cents per pound; Whiting, when dry, fifty cents per one hundred pounds; when ground in oil, one dollar and fifty cents per one hundred pounds ; Acetous, benzoic, muriatic, and pyroligneous acids, cutch or cate- chu, orchil and cudbear, safflower and sumac, ten per centum ad valorem ; Arsenic in all forms, ammonia, and sulphate and carbonate of am- monia ; bark, cinchona, Peruvian, Lima, Calisaya, quilla, and all other medicinal barks, flowers, leaves, plants, roots, and seeds, not otherwise provided for; cobalt, and oxide of cobalt; gums, amber, Arabic, jedda, Senegal, tragacanth, myrrh, and all other gums and gum resins not otherwise provided for ; quassia wood ; smalts ; sarsaparilla ; tap- ioca; tonqua beans and sponges, twenty per centum ad valorem; acetic acid, twenty -five per centum ad valorem ; Santonine and glycerine, thirty per centum ad valorem ; On all pills, powders, tinctures, troches or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other medicinal preparations or compositions, recommended to the public as proprietary medicines, ACT OF JULY 14, 1862. 211 or prepared according to some private formula or secret art as reme- dies or specifics for any disease or diseases or affections whatever affecting the human or animal body, fifty per centum ad valorem; On all essences, extracts, toilet waters, cosmetics, hair oils, po- mades, hair dressings, hair restoratives, hair dyes, tooth washes, dentri- fices, tooth pastes, aromatic caehous, 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. Sec. 6. And he it further enacted, That from and after the day and year aforesaid, in addition to the duties heretofore imposed by law on the articles hereinafter mentioned, and on such as may now be exempt from duty, there shall be levied, collected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, a duty of ten per centum ad valorem, that is to say: Antimony, crude; Assafcetida ; Beeswax ; Blacking of all descriptions; Building stone of all descriptions, not otherwise provided for ; Calomel ; Catsup ; Civet, oil of; Cobalt ores; Extract of indigo; extract of madder; extract and decoctions of logwood, and other dyewoods; Flints, and flint, ground; Flocks, waste or shoddy; Furs, dressed, when not on the skin; Garancine ; Ginger, preserved, or pickled ; Green turtle; Grindstones, -unwrought, or wrought or finished; Gutta-percha, unmanufactured; Isinglass or fish glue; Japanned ware of all kinds, not otherwise provided for; Lastings, mohair cloth, silk, twist, or other manufacture of cloth, woven or made in patterns of such size, shape and form, or cut in such manner as to be fit for shoes, slippers, boots, bootees, gaiters, and buttons exclusively, not combined with India-rubber ; Mats of cocoa-nut; Matting, china, and other floor matting, and mats made of flags, jute, or grass; Manufactures of gutta-percha; Milk of India-rubber; medicinal preparations not otherwise pro- vided for; Music, printed with lines, bound or unbound; Musical instruments of all kinds, and strings for musical instru- ments of whipgut or catgut, and all other strings of the same material ; Nickel ; Osier or willow, prepared for basket makers' use. Philosophical apparatus and instruments; Plaster of Paris, when ground; Quills ; Strychnine ; Staves for pipes, hogsheads, or other casks; Teeth, manufactured; Thread lace and insertings; Essences, c o s - metlcB, perfumes. Additional duties, &c., on Antimony. Assafcetida. Beeswax. Blaclsing. Building stone. Calomel. Catsup. Civet. Cobalt ores. Extracts. Flints. Flocks. Purs. Garancine. Ginger. Green turtle. Grindstones. Gutta-percha. Isinglass. .Tapanned ware. Lastings. Mats. Matting. Manufactures gutta-percha. Milk of I n d i rubber. of Music. Musical ments. Nickel. Osier. inatru- Philosophical in- struments. Plaster of paris. Quills. strychnine. Staves. Teeth. Thread lace. 212 ACT OP JULY 14, 1862. Woolen listings. Additional duties Chocolate, &c. Copperas. Linseed, &c. Saleratus, &c. Caustic soda. Salt. Soap. Spirits of tur- pentine. Starch. White and red lead. Oxide of zinc. Duties In lieu of former duties on. Anchovies. Andirons. Barley. Bonnets, &c. Braids, &c. Books, &c. Cotton and linen rags for paper to be free. Bristles. Candles, &c. Chicory. Acorn eottee, &e. Brandy coloring. Woolen listings. Sec. 7. And be it further enacted, That, in addition to the duties heretofore imposed by law on the articles hereinafter mentioned and provided for in this section, there shall be levied, collected, and paid, on the goods, wares, and merchandise herein enumerated, imported from foreign countries, the following duties and rates of duty, that is to say: On chocolate and cocoa prepared, one cent per pound ; On copperas, green vitriol, or sulphate of iron, one- fourth cent per pound ; On linseed, flax-seed, hemp-seed, and rape-seed oil, three cents per gallon ; On saleratus and bicarbonate of soda, one-half cent per pound. On caustic soda, one-half cent per pound; On salt, in sacks, barrels, other packages, or in bulk, six cents per one hundred pounds; On soap, fancy, scented, honey, cream, transparent, and all de- scriptions of toilet and shaving soap, two cents per pound ; all other soap, five per centum ad valorem. On spirits of turpentine, five cents per gallon ; On starch of all descriptions, one-half cent per pound; On white and red lead, dry or ground in oil, fifteen cents per one hundred pounds; On oxide of zinc, dry or ground in oil, twenty-five cents per one hundred pounds; Sec 8. And he it further enacted, That from and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mention [ed], and on such as may now be exempt from duty, there shall be levied, collected, and paid on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say : On anchovies, preserved in salt, thirty per centum ad valorem; On andirons, made of cast iron, one cent and one-fourth per pound ; On barley, pearl or hulled, one cent per pound ; On bonnets, hats, and hoods, for men, women, and children, com- posed of straw, chip, grass, palm-leaf, willow, or any other vegetable substance, or of silk, hair, whalebone, or other material, not otherwise provided for, forty per centum ad valorem ; On braids, plaits, flats, laces, trimmings, sparterre, 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 materi^al, not otherwise provided for, thirty per centum ad valorem ; On 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 per centum ad valorem ; Provided, That all imported cotton and linen rags for the manufac- ture of paper shall be free of duty ; On bristles, ten cents per pound ; On candles and tapers, stearine and adamantine, five cents per pound ; on spermaceti, paraffine, and wax candles and tapers, pure or mixed, eight cents per pound; on all other candles and tapers, two and one-half cents per pound ; On chicory root, two cents per pound ; on chicory ground, burnt, or prepared, three cents per pound ; On acorn coffee and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or a substitute for coffee, and not otherwise provided for, three cents per pound ; On coloring for brandy, fifty per centum ad valorem ; ACT OF JULY 14, 1862. 213 On cork wood, unmanufactured, thirty per centum ad valorem ; on corks, fifty per centum ad valorem ; On cotton, one-half cent per pound ; On feathers and downs for beds or bedding, of all descriptions, thirty per centum ad valorem ; On ostrich, vulture, cock, and other ornamental feathers, crude or not dressed, colored, or manufactured, twenty per centum ad valorem ; when dressed, colored, or manufactured, forty per centum ad valorem. On feathers and flowers, artificial and parts thereof, of whatever material composed, not otherwise provided for, forty per centum ad valorem ; On fire-crackers, fifty cents per box of forty packs, not exceeding eighty to each pack; and in the same proportion for a greater number ; On fruit, shade, lawn, and ornamental trees, shrubs, plants, and bulbous roots, and flower seeds, not otherwise provided for, thirty per centum ad valorem ; On gloves, made of skins or leather, forty per centum ad valorem ; On gunpowder, and all explosive substances used for mining, blast- ing, artillery, or sporting purposes, valued at less than twenty cents per pound, six cents per pound; valued at twenty cents or over per pound, six cents per pound and twenty per centum ad valorem in addition thereto; On garden seeds, and all other seeds for agricultural and horti- cultural purposes, not otherwise provided for, thirty per centum ad valorem ; On hides, raw, and skins of all kinds, whether dried, salted, or pickled, ten per centum ad valorem ; On hollow-ware and vessels of cast iron, not otherwise provided for, one cent and one-fourth per pound ; On hops, five cents per pound ; On 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 centum ad valorem ; On lead ore, one dollar per one hundred pounds. On marble, white statuary, in block, rough, or squared, seventy-five cents per cubic foot; veined marble, and marble of all other descrip- tions, not otherwise provided for, in block, rough, or squared, forty per centum ad valorem ; On manufactures of marble, marble slabs, marble paving tiles, and marble sawed, dressed, or polished, fifty per centum ad valorem ; On manufactures of bladders, thirty per centum ad valorem ; On manufactures of India-rubber and silk, or of India-rubber and silk and other materials, fifty per centum ad valorem ; On mustard, ground, in bulk, twelve cents per pound; when en- closed in glass or tin, sixteen cents per pound ; On plates engraved, of steel, copper, wood, or any other material, twenty-five per centum ad valorem ; On plumbago or black lead, ten dollars per ton; On potatoes, twenty-five cents per bushel ; On percussion caps, fulminates, fulminating powders, and all ar- ticles used for like purposes, not otherwise provided for, thirty per centum ad valorem ; On playing-cards, valued at twenty-five cents or less per pack, fif- teen cents per pack ; valued above twenty-five cents per pack, twenty- five cents per pack ; On pens, metallic, ten cents per gross; On pen-holder tips, metallic, ten cents per gross; On pen-holders, complete, ten cents per dozen ; Cork wood. Cotton. Feathers, &c. Fire-crackers. Fruit trees, roots, seeds, &c. Gloves. Gunpowder. Garden seeds. Hides. Hollow-ware. Hops. Human hair. Lead ore. Marble. Manufactures of marble. Bladders. India rubber and silk. Mustard. Plates engraved. Plumbago. Potatoes. Percussion caps, and fulminating powders. Playing cards. Metallic pens. Pen-holder tips. Pen-holders. 214 ACT OF JULY 14, 1862. Lead pencils. Rice. Sago, &c. Sheathing copper and metal. Tin. Additional duties on. Carpets and car- petiDgs. Mats, rugs screens, &c. Woollens and m a n u f acturea of wool. Endless belts or felts. Flannels. Hats of wool. Woollen, &c., Clothing and wearing apparel. Balmoral slslrts, &c. Blanltets. Delaines, &c. On lead pencils, one dollar per gross ; On rice, cleaned, one cent and a half per pound; paddy, three quarters of one cent per pound ; uncleaned rice, one cent per pound ; On sago and sago flour, one cent and a half per pound ; On sheathing copper, and sheathing metal or yellow metal not wholly of copper nor wholly or in part of iron, ungalvanized, in sheets forty-eight inches long and fourteen inches wide, and weigh- ing from fourteen to thirty-four ounces per square foot, three cents per pound; On tin in pigs, bars, or blocks, fifteen per centum ad valorem ; On tin in plates or sheets, terne, and tagger tin, twenty-five per centum ad valorem ; on oxide, muriatic, and salts of tin and tin foil, thirty per centum ad valorem. Sec. 9. And he it further enacted, That, in addition to the duties heretofore imposed by law on the articles hereinafter mentioned and included in this section, there shall be levied, collected, and paid, on the goods, wares, and merchandise herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say : On Wilton, Saxony, and Aubusson, Axminister, patent velvet, Tournay velvet, and tapestry velvet carpets and carpeting, Brussels carpets wrought by the Jacquard machine, and all medallion or whole carpets, five cents per square yard ; on Brussels and tapestry Brussels carpets and carpeting, printed on the warp or otherwise, three cents per square yard; on all treble-ingrain and worsted chain Venetian carpets and carpetings, three cents per square yard; on hemp or jute carpeting, two cents per square yard; on all other kinds of carpets and carpeting, of wool, flax, or cotton, or parts of either or other material (except druggets, bockings, and felt carpets and carpet- ings), not otherwise provided for, five per centum ad valorem: Pro- vided, That mats, rugs, screens, covers, hassocks, bedsides, and other portions of carpets or carpeting, shall pay the rate of duty herein imposed on carpets and carpeting of similar character; and all other mats, screens, hassocks, and rugs, five per centum ad valorem. On woollen cloths, woollen shawls, and all manufactures of wool, of every description, made wholly or in part of wool, not otherwise provided for, a duty of six cents per pound, and, in addition thereto, five per centum ad valorem ; On goods of like description, when valued at over one dollar per square yard, or weighing less than twelve ounces per square yard, a duty of six cents per pound, and, in addition thereto, ten per centum ad valorem ; On endless belts or felts for paper, and blanketing for printing machines, five per centum ad valorem; On flannels, of all descriptions, five per centum ad valorem; On hats of wool, ten per centum ad valorem ; On woollen and worsted yarn, of all descriptions, five per centum ad valorem; On clothing ready made, and wearing apparel of every description, composed wholly or in part of wool, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, six cents per pound, and, in addition thereto, five per centum ad valorem: Pro- vided, That Balmoral skirts, or goods of like description, or used for like purposes, made wholly or in part of wool, shall be subjected to the same duties that are levied upon ready-made clothing ; On blankets of all kinds, made wholly or in part of wool, five per centum ad valorem ; On all delaines, cashmere delaines, muslin delaines, barege delaines, composed wholly or in part of worsted, wool, mohair, or goats' hair, and on all goods of similar description, not exceeding in value forty cents per square yard, two cents per square yard ; ACT OF JULY 14, 1862. 215 On bunting, worsted yarns, and on all other manufactures of ya?nB°*&f' ''°™*^'^ worsted or of which worsted shall be a component material, not other- wise provided for, five per centum ad valorem ; On oil-cloth for floors, stamped, or printed, of all descriptions, five oilcloth, per centum ad valorem. On coir floor matting and carpeting, five per centum ad valorem. coir floor mat- Sec. 10. And he it further enacted, That from and after the day "fdaitionai duties and year aforesaid, in addition to the duties heretofore imposed by on. law on the articles hereinafter mentioned and provided for in this section, there shall be levied, collected, and paid, on the goods, wares, and merchandise herein enumerated, imported from foreign coun- tries, the following duties and rates of duty, that is to say : First. On all manufactures of cotton, bleached or unbleached, and Manufactures of T -, , . I ■ , 1 ■ , T 1 , T 1 cotton, not colored, not colored, stained, painted, or printed, and not exceeding one hun- printed, &c. dred threads to the square inch, counting the warp and filling, and exceeding in weight five ounces per square yard, one-fourth of one cent per square yard ; on finer or lighter goods of like description, not exceeding one hundred and forty threads to the square inch, counting the warp and filling, one-half cent per square yard ; on goods of like description, exceeding one hundred and forty threads, and not ex- ceeding two hundred threads to the square inch, counting the warp and filling, three-fourths of one cent per square yard ; on like goods, exceeding two hundred threads to the square inch, counting the warp and filling, one cent per square yard ; on all goods embraced in the foregoing schedules (except jeans, denimes, drillings, bedtickings, ginghams, plaids, cottonades, pantaloon stuffs^ and goods of like de- scription, not exceeding in value the sum of sixteen cents per square yard) , if printed, painted, colored, or stained, they shall be considered ea"^^'*''"'®'*' p"^'"*' to have been bleached goods, and there shall be levied, collected, and paid a duty of one cent per square yard, in addition to the rates of duty provided for bleached goods. Provided, That upon all plain Plain woven cot- woven cotton goods, not included in the foregoing schedules, and eluded?"!'. °°* '"' upon cotton goods of every description, the value or which shall ex- ceed sixteen cents per square yard, there shall be levied, collected, and paid, a duty of five per centum ad valorem : And provided, further, 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. Second. On spool and other thread of cotton, ten per centum ad spool cotton, valorem. Third. On shirts and drawers, wove or made on frames, composed Shirts and draw- wholly of cotton and cotton velvet, five per centum ad valorem. ®'^^' Fourth. On all cotton jeans, denimes, drillings, bedticking, ging- cotton jeans, &c. hams, plaids, cottonades, pantaloon stuffs, and goods of like descrip- tion, not exceeding in value the sum of sixteen cents per square yard, two cents per square yard ; and on all manufactures composed wholly of cotton, bleached, unbleached, printed, painted, or dyed, not other- wise provided for, five per centum ad valorem. Fifth. On all brown or bleached linens, ducks, canvas paddings, nn/ng"' ^""^ '''^^'^''*^ cot-bottoms, burlaps, drills, coatings, brown hollands, blay linens, damasks, 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) , five per centum ad valorem ; on flax or linen threads, twine and packthread, and all other Fiax or 1 1 n e n manufactures of flax, or of which flax shall be the component material ti^^eads. of chief value, and not otherwise provided for, five per centum ad valorem. Sec. 11. And he it further enacted, That from and after the day Additional duties and year aforesaid, in addition to the duties heretofore imposed by °^ law on the articles hereinafter mentioned and provided for in this 216 ACT OF JULT 14, 1862. &c. Jute, Sisal grass, Jute butts. Cordage. Hemp yarn. Coir yarn. Seines. Cotton bagging. section, there shall be levied, collected, and paid, on the goods, wares, and merchandise herein enumerated, imported from foreign countries, the following duties and rates of duty, that is to say : On jute. Sisal grass, sun hemp, coir, and other vegetable substances not enumerated, (except flax, tow of flax, Russia and manilla hemp, and codilla, or tow of hemp,) five dollars per ton ; On jute butts, one dollar per ton ; On tarred cables, or cordage, one-fourth of one cent per pound ; On untarred manilla cordage, one- fourth of one cent per pound ; On all other untarred cordage, one-half cent per pound ; On hemp yarn, one cent per pound ; On coir yarn, one-half cent per pound ; On seines, one-half cent per pound ; On cotton bagging, or other manufactures not otherwise provided for, suitable for the uses to which cotton bagging is applied whether composed in whole or in part of hemp, jute, or flax, or any other material valued at less than ten cents per square yard, three-fourths of one cent per pound; over ten cents per square yard, one cent per pound ; On sail duck, five per centum ad valorem ; On Russia and other sheetings, made of flax or hemp, brown and white, five per centum ad valorem ; and On all other manufactures of hemp, or of which hemp shall be a component part, not otherwise provided for, five per centum ad valorem. On grass cloth, five per centum ad valorem ; On ]ute yarns, five per centum ad valorem ; On all other manufactures of jute or Sisal grass, not otherwise pro- vided for, five per centum ad valorem: Provided, That all hemp, or preparations of hemp used for naval purposes by the government of the United States, shall be of American growth or manufacture: Provided, further. The same can be obtained of as good quality and at as low a price. Sec. 12. And ie it further enacted, That from and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, and on such as may now be exempt from duty, there shall be levied, collected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say: On all brown earthenware and common stoneware, gas retorts, stoneware not ornamented, and stoneware above the capacity of ten gallons, twenty per centum ad valorem; On China and porcelain ware, gilded, ornamented, or decorated in any manner, forty per centum ad valorem; On China and porcelain ware, plain white, and not decorated in any manner, and 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, thirty-five 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 ; TJnwrougbt clay. Qn unwrought clay, pipe clay, fire clay, and kaoline, five dollars per ton; On fuller's earth, three dollars per ton; On white chalk, four dollars per ton ; on red and French chalk, ten per centum ad valorem; on chalk of all descriptions, not otherwise provided for, twenty-five per centum ad valorem. On all plain and mould and press glassware, not cut, engraved, or painted, thirty per cent ad valorem; Sail ducli. Russia, &c., sheet- ings. Other manufac- tures of hemp. Qrass cloth. Jute yarns. Other manufac- tures of jute, &c. Hemp, &c., for naval purposes to be of American growth, if obtain- able at same price, &c. Duties in lieu of duties, &c., on Earthen and stone ware. China and porce- lain. Slates, mantels, slabs, etc. Fuller's earth, Chall£. Glassware. ACT OF JULY 14, 1862. 217 On all articles of glass, cut, engraved, painted, colored, printed, stained, silvered or gilded, not including plate-glass silvered, or look- ing-glass plates, thirty-five per centum ad valorem ; On fluted, rolled, or rough plate-glass, not including crown, cylin- der, broad, or common window glass, not exceeding ten by fifteen inches, seventy -five cents per one hundred square feet; above that, and not exceeding sixteen by twenty-four inches, one cent per square foot; above that, and not exceeding twenty- four by thirty inches, one cent and a half per square foot; all above that, two cents per square foot: Provided, That 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 ; On all cast polished plate-glass, unsilvered, not exceeding ten by fifteen inches, three cents per square foot ; aboye that, and not exceed- ing sixteen by twenty- four inches, five cents per square foot; above that, and not exceeding twenty-four by thirty inches, eight cents per square foot ; above that, and not exceeding twenty-four by sixty inches, twenty -five cents per square foot; all above that, fifty cents per square foot; On all cast polished plate-glass, silvered, or looking-glass plates exceeding ten by fifteen inches, four cents per square foot; above that, and not exceeding sixteen by twenty-four inches, six cents per square foot; above that, and not exceeding twenty-four by thirty inches, ten cents per square foot; above that, and not exceeding twenty-four by sixty inches, thirty-five cents per square foot; all above that, sixty cents per square foot: Provided, That 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 descrip- tion, not framed, but shall be liable to pay, in addition thereto, thirty per centum ad valorem upon such frames; On porcelain and Bohemian glass, glass crystals for watches, paint- ings on glass or glasses, pebbles for spectacles, and all manufactures of glass, or of which glass shall be a component material, except crown, cylinder, and other window glass, not otherwise provided for, and all glass bottles or jars filled with sweetmeats, preserves, thirty- five per centum ad valorem. Sec. 13. And he it further enacted. That from and after the day and year aforesaid, in addition to the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, col- lected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, a duty of five per centum ad valorem, that is to say : Argentine, alabalta, or German silver, manufactured or unmanu- factured ; Articles embroidered with gold, silver, or other metal; Articles worn by men, women, or children, of whatever material composed, made up, or made wholly or in part by hand, not other- wise provided for; Britannia ware; Baskets, and all other articles composed of grass, ozier, palm leaf, straw, whalebone, or willow, not otherwise provided for ; Bracelets, braids, chains, curls, or ringlets composed of hair, or of which hair is a component material; Braces, suspenders, webbing, or other fabrics composed wholly or in part of India-rubber, not otherwise provided for ; Brooms and brushes of all kinds j Canes and sticks for walking, finished or unfinished ; Capers, pickles, and sauces of all kinds, not otherwise provided for ; Caps, hats, muffs, and tippets of fur, and all other manufactures of fur, or of which fur shall be a component material ; Rongh plate glass. Proviso. Polished plate glass, unsilvered. Polished plate glass, silvered. Proviso. Porcelain, Bohe- mian glass, &c. Additional duties Argentine, &c. Articles em- broidered or worn. Britannia ware. Baskets, &c. Bracelets, &c. Braces, &c. Brooms, &c. Canes, &c. Capers, pickles, &c. Caps, hats, &c. 218 ACT OF JULY 14, 1862. Card cases, &c. Carriages, &c. Clocks. Clothing. Coach, &c., furni- ture, saddlery, &c. Combs. Compositions o f glass, &c. Preserved fruits. Cotton cords. Cotton laces, &c. Court-plaster. Cutlery. Dolls, &c. Encaustic tiles. Epaulets, &c. Fans and Are screens. Umbrellas, &(J., frames. Furniture. Furs. Hair pencils. Hat bodies. Hair cloth, &c. Ink. Leather. Jet. Leather. Maccaroni, &c. Manufactures of bone, paper, bark of cork tree, gold, silver, &c.. mixed materials not otherwise provided for; cotton, silk, &c., not otherwise pro- vided for. cedar wood, &c., Caps, gloves, leggins, mits, socks, stockings, wove shirts and drawers, and all similar articles made on frames, of whatever mate- rial composed, worn by men, women and children, and not otherwise provided for; Card cases, pocket books, shell boxes, souvenirs, and all similar articles, of whatever material composed; Carriages and parts of carriages; Clocks and parts of clocks; Clothing, ready made, and wearing apparel of whatever descrip- tion, of whatever material composed, except wood, made up or manu- factured wholly or in part by the tailor, seamstress, or manufacturer ; Coach and harness furniture of all kinds, saddlery, coach and har- ness hardware, silver plated, brass plated, or covered, common tinned, burnished, or japanned, not otherwise provided for; Combs of all kinds; Compositions of glass or paste, when set ; Composition tops for tables, or other articles of furniture; Comfits, sweetmeats, or fruits preserved in sugar, brandy, or mo- lasses, not otherwise provided for; Cotton cords, gimps, and galloons; Cotton laces, cotton insertings, cotton trimming laces, and cotton braids, colored or uncolored; Court-plaster ; Cutlery of all kinds; Dolls and toys of all kinds; Encaustic tiles; Epaulets, galloons, laces, knots, stars, tassels, tresses, and wings, of gold, silver, or other metal ; Fans and fire-screens of every description, of whatever material composed ; Frames and sticks for umbrellas, parasols, and sunshades, finished or unfinished; Furniture, cabinet and household ; Furs, dressed; Hair pencils; Hat bodies of cotton or wool, or of wnich wool is the component material of chief value; Hair cloth, hair seatings, and all other manufactures of hair, not otherwise provided for; Ink, printers' ink, and ink powder; Japanned, patent or enamelled leather, or skins of all kinds ; Jet and manufactures of jetj and imitations thereof; Leather, tanned, of all descriptions; Maccaroni, vermicelli, gelatine, jellies, and all similar preparations; Manufactures of bone, shell, horn, ivory or vegetable ivory; Manufactures of paper, or of which paper is a component material, not otherwise provided for; Manufactures of the bark of the cork tree, except corks ; Manufactures, articles, vessels and wares, not otherwise provided for, of gold, silver, copper, brass, iron, steel, lead, pewter, tin, or other metal, or of which either of these metals or any other metal shall be the component material of chief value ; Manufactures not otherwise provided for, composed of mixed mate- rials, in part of cotton, silk, wool, or worsted, hemp, jute, or flax; Manufactures of cotton, linen, silk, or worsted, if embroidered or tamboured, in the loom or otherwise, by machinery or with the needle or other process, not otherwise provided for; Manufactures of cedar wood, granadilla, ebony, mahogany, rose- wood, and satin wood; ACT OF JULY 14, 1862. , 219 Manufactures and articles of leather, or of which leather shall be a leather, component part, not otherwise provided for; Manufactures, articles, and wares, of papier mache ; papier-mache. Manufactures of goats' hair or mohair, or of which goats' hair or goats' hair or mo- mohair shall be a component material, not otherwise provided for ; Manufactures of wood, or of which wood is the chief component wood. part, not otherwise provided for ; Morocco skins; Morocco skins. Muskets, rifles, and other fire-arms ; Muskets, &c. Needles, sewing, darning, knitting, and all other descriptions; Needles. Oil-cloth of every description, of whatever material composed, not oiicioth. otherwise provided for; Paper boxes, and all other fancy boxes ; ^^p^r boxes. Paper envelopes; Envelopes. Paper-hangings, and paper for screens or fire-boards; paper, anti- ^g^^P^"" i^angings, quarian, demy, drawing, elephant, foolscap, imperial, letter, and all p. 228, this vol. other paper, not otherwise provided for; Pins, solid head or other; p^'^s. Plated and gilt ware of all kinds; wa^a*^"* ^""^ ^'" Prepared vegetables, meats, fish, poultry, and game, sealed or un- Prepared meats, sealed, in cans or otherwise; *'^' Ratans and reeds, manufactured or partially manufactured ; Ratans and reeds. Eoofing slates; Roofing slates. Scagliola tops for tables or other articles of furniture ; ScagUoia tops, &c. Sealing-wax ; Sealing wax. Side arms of every description; side arms. Silver-plated metal, in sheets or other form ; metoV ^ ^ "" ' P'^'^d Stereotype plates; stereotype plates. Still bottoms; stm bottoms. Twines and packthread, of whatever material composed, not other- Twines, wise provided for; Type metal; Type metal. Types, new; Types. Umbrellas, parasols, and sunshades; umbreiias. Velvet, when printed or painted; velvet. Wafers ; wafers. Water colors; water colors. Watches and parts of watches, and watch materials, and unfinished watches, &c. parts of watches; Webbing, composed of wool, cotton, flax, or any other materials, webbing. not otherwise provided for. Sec. 14. And he it further enacted^ That, from and after the day .Ten per cent ad- and year aforesaid, there shall be levied, collected, and paid on all tea,°°and "products goods, wares, and merchandise of the growth or produce of countries yona^°the*'^ca e "of beyond the Cape of Good Hope, when imported from places this side Good Hope, if im- of the Cape of Good Hope, a duty of ten per cent, ad valorem, and '"'iges, tii. 77, § 2, in addition to the duties imposed on any such articles when imported ''oh 12!^ ^ti,igVo, directly from the place or places of their growth or production. ""' ' Sec. 15. And he it further enacted, That upon all ships, vessels, or na'*f'^dut°^on les" steamers, which, after the thirty-first day of December, eighteen hun- seis after Decem- dred and sixty-two, shall be entered at any custom-house in the ''®'" ^^' ■^^^^^ United States from any foreign port or place, or from any port or place in the United States, whether ships or vessels of the United States, or belonging wholly or in part to subjects of foreign powers, there shall be paid a tax or tonnage duty of ten cents per ton of the measurement of said vessel, in addition to any tonnage duty now im- posed bv law : Provided. That the said tax or tonnage duty shall not certain ships to uiij.1 J.1, ■ u I,- 1 P^y tonnage duty be collected more than once m each year on any ship, vessel, or only once a year. steamer having a license to trade between different districts of the ?■ ^28, of this United States, or to carry on the bank, whale, or other fisheries. 220 ACT OF JULY 14, 1862. whilst employed therein, or on any ship, vessel, or steamer, to or from any port or place in Mexico, the British provinces of North America, This act not to or any of the West India islands: Provided, also, That nothing in un§er''any^reat^?' this act Contained shall be deemed in anywise to impair any rights and privileges which have been or may be acquired by any foreign nation under the laws and treaties of the United . States relative to part"of act"of'i856' ^^^ ^^^J ^"^ tonnage of vessels: Provided, further. That so much of ch. 164, s. L. voil the act of August eighteen, eighteen hundred and fifty-six, entitled ^^' P- ^^^- "An act to authorize protection to be given to citizens of the United Guano. ^ States who may discover deposits of guano," as prohibits the export p. 228, this vol. thereof, is hereby suspended for one year from and after the passage of this act. Tare, how esti- Sec. 16. And te it further enacted. That from and after the pas- ™"*^''" sage of this act, in estimating the allowance for tare on all chests, boxes, cases, casks, bags, or other envelope or covering of all articles imported liable to pay any duty, where the original invoice is pro- duced at the time of making entry thereof, and the tare shall be specified therein, it shall be lawful for the collector, if he shall see fit, or for the collector and naval officer, if such officer there be, if they shall see fit, with the consent of the consignees, to estimate the said tare according to such invoice; but in all other cases the real tare shall be allowed, and may be ascertained under such regulations as the Secretary of the Treasury may from time to time prescribe ; but in no case shall there be any allowance for draft. 1 "¥862 no^goods ^-^^^ •'•'''• ^'^^ ^^ ^'^ further enacted. That from and after the first to be admitted to day of November, eighteen hundred and sixty-two, no goods, wares, invSfee "is^* verified or merchandise subject to ad valorem or specific duty, whether be- ^^[ifepeaied 1863 longing to a person or persons residing in the United States or ch. 76, 1 14! ' otherwise, or whether acquired by the ordinary process of bargain ToL,' sec.^14.']' ^'''^ and sale, or otherwise, shall be admitted to entry, unless the invoice of such goods, wares, or merchandise be verified by the oath of the owner or one of the owners, or in the absence of the owner, one of the party who is authorized by the owner to make the shipment and Oath to certify sign the invoice of the same, certifying that the invoice annexed con- ^'^^*' tains a true and faithful account, if subject to ad valorem duty and obtained by purchase, of the actual cost thereof, and of all charges thereon, and that no discounts, bounties, or drawbacks are contained in the said invoice but such as have actually been allowed on the same ; and when consigned or obtained in any manner other than by purchase, the actual market value thereof, and if subject to specific istered^''""' admin- duty, of the actual quantity thereof ; which said oath shall be admin- istered by the consul or commercial agent of the United States in the district where the goods are manufactured, or from which they are sent ; and if there be no consul or commercial agent of the United States in the said district, the verification hereby required shall be made by the consul or commercial agent of the United States at the nearest point, or at the port from which the goods are shipped, in which case the oath shall be administered by some public officer, duly authorized to administer oaths, and transmitted with a copy of the invoice to the consul or commercial agent for his authentication; This act modifies and this act shall be construed only to modify, and not repeal, the act. °^^ ^° ^^^^^ act of March first, eighteen hundred and twenty-three, entitled "An 1823, ch. 21. j^p^ supplementary to, and to amend an act entitled 'An act to regu- 729 ^^*® *^® collection of duties on imports and tonnage,' passed second g. L° ' ' ^' ' March, one thousand seven hundred and ninety-nine, and for other Vol' i^' p^' 6'27; purposes," and the forms of the oaths therein set forth shall be modi- s- L. ' ^' lied accordingly. And there shall be paid to the said consul, vice- Ac. *^^ ° con u , ^^j^g^j^ Qj, commercial agent, by the person or persons by or in behalf of whom the said invoices are presented and deposited one dollar for each and every invoice verified, which shall be accounted for by the ACT OF JULY 14, 1862. 221 officers receiving the same, in such manner as is now required by the laws regulating the fees and salaries of consuls and commercial agents: Provided, That nothing herein contained shall be construed ^uh'^lfraat'^Hteiif to require for goods imported under the reciprocity treaty with Great Britain, signed June fifth, eighteen hundred and fifty-four, any other voi. lo, p. io89, consular certificate than is now required by law : And provided, S- l. further. That the provisions of this section shall not apply to in- froS^°brond^°the voices of goods, wares, and merchandise imported into the United cape of Good Hope. States from beyond Cape Horn and the Cape of Good Hope, until the first day of April, one thousand eight hundred and sixty-three : And provided, further. That the provisions of this section shall not thM'™ u^'no^consui* apply to countries where there is no consul, vice-consul, or commer- &c. cial agent of the United States. Sec. 18. And he it further enacted. That, from and after the date , 6*?°^"' fraudulent aforesaid, it shall be the duty of consuls and commercial agents of practices, the United States, having any knowledge or belief of any case or practice of any person or persons who obtain or should obtain verifi- cation of invoices as described in the preceding section, whereby the revenue of the United States is or may be defrauded, to report the facts to the collector of the port where the revenue is or may be de- frauded, or to the Secretary of the Treasury of the United States. Sec. 19. And he it further enacted. That from and after the pas- Amendments of sage of this act, the act entitled "An act to provide for the payment isei, ch. 68, §§ of outstanding treasury notes, to authorize a loan, to regulate and fix p^'ieo'for'act. ^^* the duties on imports and for other purposes," approved March two, eighteen hundred and sixty-one, be, and the same is hereby, amended as follows, that is to say: First, in section twelve, before the word ^' eighteen," where it first occurs, strike out " less than ; " second, in section twenty-three, after the words, " artists residing abroad," strike out, " provided the same be imported in good faith as objects of taste and not of merchandise," and insert, " provided the fact, as aforesaid, shall be certified by the artist, or by a consul of the United States ; " and in the same section, before the word " orpiment," insert, ^' ores of gold and silver." Sec. 20. And he it further enacted. That the sixth section of an act ^^Amendment of entitled "An act to extend the warehousing system by establishing ^p^*' <=|- ^^' § J, private bonded warehouses, and for other purposes," be, and the same 272.* ' ' " ^ ' is hereby, amended so that the additional duty of one hundred per of^p^age""'* *' '°°* centum shall not apply to the invoice or appraised value of the mer- chandise withdrawn, but shall be so construed as to require for fail- ure to transport and deliver within the time limited, a duty to be levied and collected of double the amount [to] which said goods, wares, and merchandise would be liable upon the original entry thereof." Sec. 21. And he it further enacted, That all goods, wares, and mer- Goods in public chandise, which may be in the public stores or bonded warehouse on bcS 'AugSst^'^iii the first day of August, eighteen hundred and sixty-two, may be with- 'i^-^^^ rate^^of duty° drawn for consumption upon payment of the duties now imposed o Note. — Sec. 6, And he it further enacted. That the Secretary of the Treasury Regulations an d shall prescribe the form of the bond to be given for the transportation of l^o^g ^re trans- goods, wares, and merchandise, from a port in one collection district to a port f e r r e d from one in another collection district in the United States, as provided in the preceding warehouse to an- section; also the time for such delivery; and for a failure to transport and °"^'^'^- deliver, within the time limited, any such bonded goods, wares and merchandise, to the collector at the designated port, an additional duty of one hundred per cent shall be levied and collected, which additional duty shall be secured by such bond, or said goods, wares, and merchandise may be seized and forfeited for such failure, and any steam or other vessel, or vehicle, transporting such bonded goods, wares, and merchandise, the master, owner, or conductor of which shall fail to deliver the same to the collector at the designated port, shall be liable to seizure and forfeiture. — Vol. X, p. 272, S. L. 222 ACT OF JULY 14, 1862. thereon by law, provided the same shall be so withdrawn within three months from the date of original importation ; but all goods, wares, and merchandise which shall remain in the public stores or bonded warehouse for more than three months from the date of original im- portation, if withdrawn for consumption, and all goods on shipboard on the first day of August, eighteen hundred and sixty-two, shall be Goods in public subject to the duties prescribed by this act: Provided, That all goods drawn, or d^uUes which now are or may be deposited in public store or bonded ware- yelr of i^'mp'Sr ta- house after this act takes effect and goes into operation, must be with- tion; drawn therefrom, or the duties thereon paid within one year from the date of original importation, but may be withdrawn by the owner Bhi ™ed^withiu'th?ee ^'^^ exportation to foreign countries, or may be transshipped to any yearsi ^ '" ^^^ port of the Pacific or western coast of the United States at any time before the expiration of three years from the date of original im- portation ; such goods on arrival at a Pacific or western port, as afore- said, to be subject to the same rules and regulations as if originally otherwise to be sold, imported there ; any goods remaining in public store or bonded ware- house beyond three years shall be regarde'd as abandoned to the gov- ernment, and sold under such regulations as the Secretary' of the Treasury may prescribe, and the proceeds paid into the treasury: duues^are^paid may P'>'Ovided, further, That merchandise upon which duties have been remain In ware- paid may remain in warehouse in custody of the officers of the cus- °"^^' *^' toms at the expense and risk of the owners of said merchandise, and if exported directly from said custody to a foreign country within three years, shall be entitled to return duties, proper evidence of such, merchandise having been landed abroad to be furnished to the col- lector by the importer, one per centum of said duties to be retained by beexporte*"^' ™^^ the government: And provided, further. That all drugs, medicines, and chemical preparations, entered for exportation and deposited in warehouse or public store, may be exported by the owner or owners thereof in the original package, or otherwise, subject to such regula- tions as shall be prescribed by the Secretary of the Treasury: And provided, further. That the third or last proviso to the fifth section of an act entitled "An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes," approved ToL^ik *s.' L^' ^see the Sixth [fifth] day of August, eighteen hundred and sixty-one, be,, p. 184, this vol. and the same is hereby, repealed ; and no return of the duties shall be allowed on the export of any merchandise after it has been re- moved from the custody and control of the government ; but nothing herein contained shall be held to apply to or repeal section thirty or vol. 12,*' s. L.; p.' the act entitled "An act to provide for the payment of outstanding 160, this vol. treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes," approved March second, eighteen vol. li'^s. l'., pi hundred and sixty-one, or section four of an act entitled "An act to 182, this vol. provide increased revenue from imports, to pay interest on the public debt, and for other purposes," approved August fifth, eighteen hun- dred and sixty-one. seil"of 'wL^of le?- S^<^- 22. And le it further enacted. That the privilege of purchas- tain nations may be ing Supplies from the public warehouses duty free, be extended under houfe*duty™re^.'"^^" such regulations as the Secretary of the Treasury shall prescribe to the vessels-of-war of any nation in ports of the United States, which may reciprocate such privilege towards the vessels-of-war of the United States in its ports. Repeal of incon- Qec. 23. And he it further enacted. That all acts and parts of acts slstent provisions. j_ x ii • • jl j.t • j. ^ i j_i i i Existing laws to repugnant to the provisions or this act be, and the same are hereby, repealed : Provided, That the existing laws shall extend to, and be in force for, the collection of the duties imposed by this act, for the prosecution and punishment of all offences, and for the recovery, col- lection, distribution, and remission of all fines, penalties, and for- feitures, as fully and effectually as if every regulation, penalty, for- be in force. ACT OF MAE. 3, 1863. 223 feiture, provision, clause, matter, and thing to that effect, in the exist- ing laws contained, had been inserted in and reenacted by this act. Sec. 24. And he it further enacted, That in the ninety-fifth section ^^f^ 95 imlideal of the act entitled "An act to provide internal revenue to support the vol' 12, s. l., p! government and [to] pay interest on the public debt," approved July [Repealed i883, first, eighteen hundred and sixty-two, be so amended that no instru- |^-jf' ^ %l°]' ^^' ment, document, or paper, made, signed, or issued prior to the first ins'trumonts not day of Janiiar^r, eighteen hundred and sixty-three, without being duly out stamp prior to stamped, or having thereon an adhesive stamp to denote the duty im- January i, i863. posed thereon, shall for that cause be deemed invalid and of no effect : Provided, however. That no such instrument, document, or paper Must be stamped, shall be admitted or used as evidence in any court until the same shall used in evwence.*"^* have been duly stamped, nor until the holder thereof shall have proved to the satisfaction of the court that he has paid to the col- lector or deputy collector of the district within which such court may be held the sum of five dollars, for the use of the United States. Sec. 25. And ie it further enacted, That no part of the act afore- , oI^''%p^i*i 9°' '"',* said, in relation to stamp duties, shall be held to take effect before the 12, s. l., take ef- first day of September, eighteen hundred and sixty-two. And so *^'^*' pp- ^^*' ^'^^■ much of said act as relates to the appointment of collectors and assessors shall be held to take effect on the twenty-first day of July, eighteen hundred and sixty-two, instead of from and after its ap- proval by the President. Approved, July 14, 1862. Chap. LXXVI. — An act to prevent and punish frauds upon the revenue, to pro- March 3, 1863. vide for the more certain and speedy collections of claims in favor of the United States, and for other purposes. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress asserabled. That from and portJ°''irf forelSi after the first day of July, eighteen hundred and sixty-three, all in- goods to be in trip- voices of goods, wares, and merchandise imported from any foreign isis^ * "^"^ ° ^ ' country into the United States shall be made in triplicate, and signed by the person or persons owning or shipping said goods, wares, How signed, or merchandise, if the same have actually been purchased, or by the manufacturer or owner thereof, if the same have been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner; and said invoices shall. To be produced to at or before the shipment thereof, be produced to the consul, vice- consul, or commercial agent of the United States nearest the place of shipment for the use of the United States, and shall have indorsed aorsedVhereon" '"' thereon, when so produced, a declaration signed by said purchaser, manufacturer, owner, or agent, setting forth that said invoice is in all respects true; that it contains (if the goods, wares, and mer- chandise mentioned therein are subject to ad valorem duty, and were obtained by purchase) a true and full statement of the time when and the place where the same were purchased, and the actvial cost thereof, and of all charges thereon; and that no discounts, bounties, or drawbacks are contained in said invoice but such as have actually been allowed thereon ; and when obtained in any other manner than by purchase, the actual market value thereof at the time and place when and where the same were procured or manufactured ; and if subject to specific duty, the actual quantity thereof; and that no different invoice of the goods, wares or merchandise, mentioned in the invoice so produced has been or will be furnished to any one. If said goods, wares, or merchandise have been actually purchased, said declaration shall also contain a statement that the currency in which said invoice is made out is the currency which was actually paid for 224 ACT OF MAR. 3, 1863. said goods, wares, or merchandise by the purchaser. And the per- son so producing said invoice shall at the same time declare to said consul, vice-consul, or commercial agent the port in the United States at which it is intended to make entry of said goods, wares, or mer- chandise; whereupon the said consul, vice-consul, or commercial Consul, &c., to agent shall indorse upon each of said triplicates a certificate, under make certificate of ^-p^ ^^^^ ^^^ official Seal, stating that said invoice has been pro- duced to him, with the date of such production, and the name oi the person by whom the same was produced, and the port in the United States at which it shall be the declared intention to make entry of the to whom to deliver goods, wares, or merchandise therein mentioned. And thereupon the ^^^^^' said consul, vice-consul, or commercial agent shall deliver to the per- son producing the same one of said triplicates, to be used in making entry of said goods, wares, or merchandise; shall file another in his office, to be there carefully preserved; and shall, as soon as prac- ticable, transmit the remaining one to the collector of the port of the United States at which it shall be declared to be the intention to be^admttttd' to^'en" ™^^6 entry of Said goods, wares, or merchandise. And no goods, try unless the in- wares, or merchandise imported into the United States from any voice conforms here- fQpgjgjj place or country after said first day of July, eighteen hun- dred and sixty-three, shall be admitted to an entry unless the invoice presented shall in all respects conform to the requirements herein- before mentioned, and shall have thereon the certificate of the consul, vice-consul, or commercial agent hereinbefore specified, nor unless said invoice be verified at the time of making such entry by the oath or affirmation of the owner or consignee, or the authorized agent of the owner or consignee thereof, certifying that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made, nor, except as hereinafter provided, unless the triplicate transmitted by said con- sul, vice-consul, or commercial agent to the collector shall have been in&*"&c5 /n' entr^y received by him. And if any such owner, consignee, or agent, of or invoice '^&c?^'^"'* ^^^ goods, wares, or merchandise, shall knowingly make,, or attempt to make an entry thereof by means of any false invoice, or false certificate of a consul, vice-consul, or commercial agent, or of any invoice which shall not contain a true statement of all the particulars hereinbefore required, or by means of any other false or fraudulent document or paper, or of any other false or fraudulent practice or appliance whatsoever, said goods, wares, and merchandise, or their value, shall be forfeited and disposed of as other forfeitures for Proviso. violation of the revenue laws : Provided, That where, from a change of the destination of any such goods, wares, or merchandise, after the production of the invoice thereof to the consul, vice-consul, or If triplicate Is commercial agent, as hereinbefore provided, or from other cause, not received by col- the triplicate transmitted to the collector of the port to which such Sve tfev^miTbe goods, wares, or merchandise were originally destined, shall not have entered by owners been received at the port where the same actually arrive, and where g V ng on . -^ -g ^ggiped to make entry thereof, said goods, wares, and mer- chandise may be admitted to an entry on the execution by the owner, consignee, or agent of a bond, with sufficient security, in double the Collector- to noti- T°^^* of duty apparently due, conditioned for the payment of fy consul, &c. the duty which shall be found to be actually due thereon. And it shall be the duty of the collector of the port where such entry shall be made immediately to notify the consul, vice-consul, or commercial agent, to whom such invoice shall have been produced, to transmit to such collector a certified copy thereof ; and it shall be the duty of such consul, vice-consul, or commercial agent to transmit the same accordingly without delay ; and said duty shall not be finally liqui- dated until such triplicate, or a certified copy thereof, shall have be iiViaat^d.*" " been received : Provided, That such liquidation shall not be delayed ACT OF MAR. 3, 1863. 225 longer than eighteen months from the time of making such entry: And provided, further. That when, from accident or other cause, guce 'Invoice!" 'the it shall be impracticable for the person desiring to make entry of secretary of Treas- any goods, wares, or merchandise, to produce, at the time of making the e'n'try^upVn such entry, any invoice thereof as hereinbefore required it shall be terms. lawful for the Secretary of the Treasury to authorize the entry of such goods, wares, or merchandise, upon such terms and in accordance with such general or special regulations as he may prescribe. And Remission in the Secretary of the Treasury is hereby invested with the like powers "^"^^^ ° of remission in cases of forfeiture arising under this act, as in other cases of forfeiture under the revenue laws: And frovided, further, ^^^^^y^^H SrtaiS That the provisions of this act shall not apply to countries where countrfes. there is no consul, vice-consul, or commercial agent of the United States; nor shall anything herein contained be construed to require for goods imported under the reciprocity treaty with Great Britain, jolg'' ^^' ^' ^'' ^' signed June fifth, eighteen hundred and fifty-four, any other consular certificate than is now required by law. And this act shall be con- strued only to modify and not repeal the act of March first, eighteen i823, ch. 21, vol. hundred and twenty-three, entitled "An act supplementary to and ' ®' ^' ^' ^^^' to amend an act entitled 'An act to regulate the collection of duties on imports and tonnage,' passed March second, one thousand seven 1799, ch. 22, vol. hundred and ninety-nine, and for other purposes ; " and the form of ' " ^'' ^' ®^^' oaths therein set forth shall be modified accordingly : And provided, further. That the provisions of this act shall not apply to invoices of goods, wares, or merchandise imported into any port of the United States from any place beyond Cape Horn or the Cape of Good Hope until the first day of January, eighteen hundred and sixty-four. Sec. 2. And he it further enacted, That the solicitor of the treasury, Solicitor of treas- under direction of the Secretary of the Treasury, shall take cognizance f r^a u d s'?°and *l^ of all frauds or attempted frauds upon the revenue, and shall exercise the'^revenue"^^' "^ a general supervision over the measures for their prevention and de- tection, and for the prosecution of persons charged with the commis- sion thereof ; and it shall be the duty of the collectors of the several collection districts of the United States to report to him all seizures collectors to re- of goods, wares, or merchandise made by them, as soon as practicable n^iton '^"'^^ *" ^°' after the same are made, with written statements of the facts upon which such seizures are based. And for the purpose of enabling the solicitor of the treasury to perform the duties hereby enjoined upon him, the Secretary of the Treasury is hereby authorized to employ not Solicitor to have more than three clerks, in addition to those now assigned to the office clerks.^ " °°° of the solicitor by law, for such time and at such rates of compensation as he may deem for the public interest, and prescribe the compensation to be allowed to such clerks, not exceeding the amount now allowed to clerks of like class; said compensation shall be paid in the same Their pay. manner as other expenses of collecting the revenue. Sec. 3. And he it further enacted. That if any person shall, by the . Pemiity for mat- exhibition of any false sample, or by means of any false representa- fafse sainpies.'^or by tion or device, or by collusion with any officer of the revenue, or otVier- «o""sion. wise, knowingly eifect, or aid in effecting, an entry of any goods, wares, or merchandise at less than the true weight or measure thereof, or upon a false classification thereof as to quality or value, or by the payment of less than the amount of duty legally due thereon, such per- son shall, upon conviction thereof, be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceeding two years, or both, at the discretion of the court. Sec. 4. And he it further enacted, That if any officer of the revenue flcfra°^of^the°?eve- shall, by collusion with any importer or other person, or by means of nue for knowingly any false weight or measure, or of any false classification as to quality h*y™a ny^m"e anT; or value of any goods, wares, or merchandise, or by any other mean^ than^the iegaTduty^ whatever, knowingly admit, or aid in admitting, to entry, any such 13911— H. Doc. 671, 61-2 15 226 ACT OF MAE. 3, 1863. goods, wares, or merchandise, upon the payment of less than the amount of duty legally due thereon, or shall knowingly accept, from Pen^ty on reve- any person engaged in the importation of goods, wares, or merchan- cepting "^any fee "or dise into the United states, or interested as principal, clerk, or agent gratuity. jjj j^jjy. g^^]^ importation, or in the entry of any goods, wares, or mer- chandise, any fee, gratuity, or emolument whatsoever, such officer shall, on conviction thereof, be removed from office, and shall be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceed- ing two years, at the discretion of the court. Collectors may Sec. 5. And te it further enacted. That the collectors of the several upon^* payment "'of districts of the United States, in all cases of seizure of any goods, does"^ not '"exceed "^^res, or merchandise, for violation of the revenue laws, the appraised .$1,000. value of which, in the district wherein such seizure shall be made, shall not exceed one thousand dollars, be, and they are hereby, author- ized, subject to the approval of the Secretary of the Treasury, to release such goods on payment of the appraised value thereof, ^^offering^presgits^ Qec. 6. And he it further enacted^ That if any person who shall be of the revenue, how engaged in the importation of goods, wares, or merchandise into the punished. United States, or who shall be interested as principal, clerk, or agent, in the entry of any goods, wares, or merchandise, shall at any time make, or offer to make, to any officer of the revenue, any gratuity or present of any money or other thing of value, such person shall, on conviction thereof, be fined in any sum not exceeding five thousand dollars, or be imprisoned not exceeding two years, at the discretion of the court, d- \°i T^'f^d "^ * m* ^ Sec. 7. And he it further enacted, That whenever it shall be made avfthorize"conector to appear, by affidavit, to the satisfaction of the district judge of any seizfTuvoices, ^pa^ district within the United States, that any fraud on the revenue has pers, &c. ' been at any time actually committed, or attempted, by any person or persons interested or in any way engaged in the importation or entry of merchandise at any port within the United States, said judge shall forthwith issue his warrant, directed to the collector of the port at which the merchandise in respect to which said alleged frauds have been committed or attempted has been imported or entered, directing said officer, or his duly authorized agents or assistants, to enter any place or premises where any invoices, books, or papers relating to such merchandise or fraud are deposited, and to take and carry the 8eiled^ma*^''be*re- ^^™® away to be inspected; and any invoices, books, or papers so tained. ""^ received or taken shall be retained by the officer receiving the same, for the use of the United States, so long as the retention thereof may be necessary, subject to the control and direction of the Solicitor of the Treasury. ment""or destruJ"- Sec. 8. And he it further enacted. That if any person shall wilfully tion of Invoices, conccal Or dcstroy any invoice, book, or paper relating to any mer- c, how pums e . (.jj^ndise liable to duty which has been or shall hereafter be imported into the United States from any foreign port or country, after an in- spection thereof shall have been demanded by the collector of any collection district within the United States, or shall at any time con- ceal or destroy any such invoice, book, or paper, for the purpose of suppressing any evidence of fraud therein contained, such person shall be deemed guilty of a misdemeanor, and shall, upon conviction thereof, be punished by fine not exceeding five thousand dollars, or by imprisonment not exceeding two years, or both, at the discretion of the court. rent" ' unprodiicTive ^EC. 9. And U it further enacted, That, for the purpose of realiz- lands, or sell them ing as much as may properly be done from unproductive lands, and at public auction. ^^^^^ property of the United States acquired under judicial proceed- ings or otherwise in the collection of debts, the solicitor of the treas- ury be, and he is hereby, authorized, with the approval of the ACT OF MAR. 3, 1863. 227 Secretary of the Treasury, to rent, for a period not exceeding three years, or sell any such lands or other property at public sale, after advertising the time, place, and conditions of such sale, for three months preceding the same, in some newspaper published in the, vicinity thereof, m such manner and upon such terms as may, in his judgment, be most advantageous to the public interests. Sec. 10. And be it further enacted, That upon a report by a dis- of the'united states trict attorney, or any special attorney or agent having charge of any may te compro- claim in favor of the United States, showing in detail the condition of such claim, and the terms upon which the same may be com- promised, and recommending that the same be compromised upon the terms so offered, and upon the recommendation of the solicitor of the treasury, the Secretary of the Treasury be, and he is hereby, authorized to compromise such claim accordingly. Sec. 11. And he it further enacted. That there shall be taxed and ne^g^to'^ifave* I ° er paid to district attorneys two per centum upon all moneys collected ?lnt Spon^^coi^c^ or realized in any suit or proceeding arising under the revenue laws f^ws "fn*fu?r^°or conducted by them in which the United States is a party. The act in coats' and fees. relation to costs, approved February twenty-sixth, one thousand eight hundred and fifty-three, shall not apply to such allowances, and iq,^ s^\'^'^p ^ife7°'' the same shall be in lieu of all costs and fees in such suit or ' proceedings. Sec. 12. And he it further enacted, That in all suits or proceedings attorneys* defend- against collectors or other officers of the revenue for any act done by ing suits against them, or for the recovery of any money exacted by or paid to such offlc1ai°a^ctsf*^' ^"'^ officer and by him paid into the treasury of the United States, in the performance of his official duty, in which any district or other at- torney shall be directed to appear on behalf of such officer by the Secretary or Solicitor of the Treasury, or by any other proper officer of the government, such attorney shall be allowed such compensation for his services therein as shall be certified by the court in which such suit or proceedings shall be had, to be reasonable and proper, and approved by the Secretary of the Treasury; and where a recovery shall be had in any such suit or proceedings, and the court shall certify that there was probable cause for the act done by the collector or other officer, or that he acted under the directions of the Secretary of the Treasury or other proper officer of the government, no execu- when execution tion shall issue against such collector or other officer, but the amount rauectors" &cf^'°^* so recovered shall, upon final judgment, be provided for and paid out of the proper appropriation from the treasury. Sec. 13. And he it further enacted. That in all suits or proceedings District attorneys against collectors, or other officers of the revenue, for any act done by agahfs^^^'conectors! them, or for the recovery of any money exacted by or paid to such gt^ucted*"^""'^^ *"' officers, which shall have been paid into the treasury of the United States, it shall be the duty of the respective district attorneys within the district where such suit or proceedings shall be had, unless other- wise instructed by the Secretary of the Treasury, to appear on behalf of such officers. And it shall be the duty of the several district attor- ^ n'n uTf f y' to'so- neys, on the first of October of each year, to make returns to the solic- ncitor. itor of the treasury of the number of proceedings and suits com- menced, pending, and determined within his district during the fiscal year next preceding the date of such returns; which returns shall Returns to show show the date when such proceedings or suits in each case commenced ; ^''^'' and if for any reason the determination of such proceedings or suits shall have been delayed or continued beyond the usual or reasonable period, such reasons shall be set forth, together with a statement of the measures taken by the district attorneys to press such proceedings or suits to a close. And the returns hereby directed shall be em- to be transmitted braced in a report by the solicitor to the Secretary of the Treasury, to '" c;»°sres,s. 228 ACT OP MAR. 3, 1863. be by him annually transmitted to Congress, with a statement of all moneys received by the solicitor, and by each district attorney under the provisions of this act. iii^tatfins* u p o'S Sec. 14. And be it further enacted, That the seventeenth section of certain <='"fJ"*"'='"s the act entitled "An act increasing temporarily the duties on imports, '^'"1862, %.^i63, § and for other purposes," approved July fourteenth eighteen hundred llbjthis^voi^' ^■' ''■ ^^^ sixty-two, and so much of the eighty-ninth section of the act en- 89 "^^^f' i**" ^^95^ titled "An act to regulate the collection of duties on imports and ton- s. ' lT° ■ ' ^' ' nage," approved March second, seventeen hundred and ninety-nine, voi.^2f's^L.*p.' 29o: ^^3 so much of the third section of the act entitled "An act in addi- tion to the act for the punishment of certain crimes against the United States," approved March twenty-sixth, eighteen hundred and four, as impose any limitation upon the commencement of any action or proceeding for the recovery of any fine, penalty, or forfeiture in- curred by reason of the violation of any law of the United States relating to the importation or entry of goods, wares, or merchandise, are hereby repealed. Approved, March 3, 1863. March 3, 1863. g l., Vol. 12, Chap. LXXVIl. — An act to modify existing laws imposing duties on imports, and for other purposes. Be it enacted iy the Senate and House of Representatives of the in tiond°may be en- United States of America in Congress assembled. That all goods, jifne' I'^'iies"^ at "wares, and merchandise now in public stores or bonded warehouses, , rates of act of 1862, on which duties are unpaid, having been in bond more than one year p!'i22o!tti^sToi. ^^^ and less than three years, when the act entitled "An act increasing temporarily, the duties on imports, and for other purposes," approved July fourteenth, eighteen hundred and sixty-two, went into effect, may be entered for consumption and the bonds cancelled, at any time before the first day of June next, on payment of duties at the rates prescribed by the act aforesaid, and all acts, and parts of acts, incon- sistent with the provisions of this act are hereby repealed. Duty on^^cotton gj;c_ 2. And he it further enacted, That section fourteen of an act portei'^from places entitled, "An act increasing temporarily the duties on imports, and ot'oo^id^Hope.'^*^* for other purposes," approved July fourteenth, eighteen hundred and 14^^!^' L^" See' ^ sixty-two, be, and the same hereby is, modified so as to allow cotton 219, tiiis vol. ' and raw silk as reeled from the cocoon, of the growth or produce of countries beyond the Cape of Good Hope, to be exempt from any addi- tional duty when imported from places this side of the Cape 01 Good Hope, for two years from and after the passage of this act. port°of''guano°*sus- Sec. 3. And U it further enacted, That so much of an act entitled pended. "An act to authorize protection to be given to citizens of the United ii,^^p.' ^119! s'.^l! States, who may discover deposits of guano," approved August See p. 220, this vol. eighteen, eighteen hundred and fifty-six, as prohibits the export thereof, is hereby suspended in relation to all persons who have com- plied with the provisions of section second of said act for two years from and after July fourteenth, eighteen hundred and sixty-three. Construction of gEc. 4. And he it further enacted, That the proviso in section 163, °§ 15, ^. '^li. fifteen of an act entitled "An act increasing temporarily the duties on See p. 220, this toi. imports, and for other purposes," approved July fourteen, eighteen hundred and sixty-two, shall be construed to include any ship, vessel, or steamer to or from any port or place south of Mexico down to and including Aspinwall and Panama. pa?er? "" ^""""^ Sec. 5. And he it further enacted. That in lieu of the duties now imposed by law there shall be levied and collected upon printing paper unsized, used for books and newspapers exclusively, twenty seediac, &c. ^^^ centum ad valorem; upon seedlac and sticklac the same duties PROCLAMATION OF JAN. 28, 1864. 229 now imposed upon gum shellac; upon polishing powders, of all de- ^Polishing powders, scriptions, Frankfort black, and Berlin, Chinese, Fig and wash blue, twenty-five per centum ad valorem. Sec. 6. And he it further enacted, That from and after the passage Petroleum and of this act, the duty on petroleum and coal illuminating oil, crude and In,^ ' illuminating not refined, when imported from foreign countries in a crude state, shall be twenty per centum ad valorem, and no more. Sec. 7. And he it further enacted, That from and after the passage ei^''^rupeter Van- of this act, there shall be allowed a drawback on foreign saltpeter, ufactured into gun- manufactured into gunpowder in the United States and exported ed.^^lee'p'.'208,''t*ws therefrom, equal in amount to the duty paid on the foreign saltpetre ''<'■■' ^ec. 5. from which it shall be manufactured, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury, and no more: Provided, That ten per centum on the amount of all ^e '''re'tafned *^^°* *° drawbacks so allowed shall be retained for the use of the United States by the collectors paying such drawbacks respectively. Approved, March 3, 1863. S. L., Vol. 14, pp. 655, 656. — A proclamation hy the President of the United January 28, 1864. States of America. Convention hetween the United States and the Empire of Japan; Concluded at Yedo January 28, 186Jf; Proclaimed April 9, 1866. Whereas a Convention between the United States of America and Preamble, the Empire of Japan, for the reduction of import duties, was con- cluded and signed by their respective plenipotentiaries, at Yedo, on the twenty-eighth day of January, eighteen hundred and sixty-four, which Convention being in the English, Japanese, and Dutch lan- guages, is word for word as follows : — CONVENTION. For the purpose of encouraging and facilitating the commerce of the ^j^contraeting par- citizens of the United States in Japan ; and after due deliberation, his excellency Robert H. Pruyn, minister resident of the United , States in Japan, and his excellency Sibata Sadataro, governor for foreign affairs, both having full powers from their respective gov- ernments, have agreed on the following articles, viz : — Article I. The following articles, used in the preparation and ^^f '■*''='®^ '"^ °' packing of teas, shall be free of duty : Sheet lead, solder, matting, ratan, oil for painting, indigo, gypsum, firing pans, and baskets. Article II. The following articles shall be admitted at the reduced ^-t* reduced duty -, , J! n J. 01 5 per cent. duty 01 five per cent : Machines and machinery; drugs and medicines. (Note. — The pro- hibition of the importation of opium according to the existing treaty remains in full force.) Iron, in pigs or bars; sheet iron and iron wire; tin plates; white sugar, in loaves or crushed; glass and glass- ware ; clocks, watches, and watch-chains ; wines, malted and spiritous liquors. Article III. The citizens of the United States importing or ex- ana''''°|^ or^P*""'"! porting goods shall always pay the duty fixed thereon, whether such pay the^duty"^ goods are intended for their own use or not. Article IV. This Convention having been agreed upon a year ago, .peiSon^takes^eff^cT and its signature delayed through unavoidable circumstances, it is hereby agreed that the same shall go into effect at Kanagawa on the 8th of February next, corresponding to the first day of the first month of the fourth Japanese year of Bunkin Ne, and at Nagasaki and Hakodate on the 9th day of March next, corresponding to the first day of the second month of the fourth Japanese year of Bunkin Ne. 230 RESOLUTION OF APR. 29, 1864 ; ACT OF JUNE 30, 1864. Execution. Done in quadruplicate, each copy being written in the English, Japanese, and Dutch languages, all the versions having the same meaning, but the Dutch version shall be considered as the original. In witness whereof, the above-named plenipotentiaries have here- unto set their hands and seals, at the city of Yedo, the twenty-eighth day of January of the year of our Lord one thousand eight hundred and sixty-four, and of the Independence of the United States the eighty-eighth, corresponding to the twentieth day of the twelfth month of the third year of Bunkin Ne of the Japanese era. [seal.] Egbert H. Petjtn. ciataeiL*"'*'"" ^^°' -^^ whereas the said Convention has been duly ratified on both parts : Now, therefore, be it known that I, Andrew Johnson, President of the United States of America, have caused the said Convention to be made public, to the end that the same and every clause and article thereof may be observed and fulfilled with good faith by the United States and the citizens thereof. In witness whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the city of Washington, this ninth day of April, in [l. s.] the year of our Lord one thousand eight hundred and sixty-six, and of the Independence of the United States of America the ninetieth. Andrew Johnson. By the President : William H. Seward, Secretary of State. April 29, 1864. S. L., VoL. 13, p. 405 [No. 27.] — Joint Resolution to increase temporarily the ~ Duties on Imports. Resolved hy the Senate and House of Representatives of the United 2 1865,, ch. 171, % states of America in Congress assemhled. That until the end of sixty se^°act below. days from the passage of this resolution, fifty per cent, of the rates of duties and imposts now now imposed by law on all goods, wares. Duties on imports merchandise, and articles imported, shall be added to the present create™' ^ '° duties and imposts now charged on the importation of such articles: i)y^joint'res.'No°'4l Provided, That printing paper unsized, used for books and news- tin July ^1, 1864. papers exclusively, shall be exempt from the operation of this 4ii. ■' ^° ■ ' ^' resolution. Approved, April 29, 1864. In June 30, 1864. g. L., VoL. 13, Chap. CLXXI. — An act to increase duties on imports, and for other purposes. Be it enacted "by the Senate and House of Representatives of the .,.^i'ieu^o°'"ormer United States of America in Congress assembled, That on and after duties. the first day of July, Anno Domini eighteen hundred and sixty-four, in lieu of the duties heretofore imposed by law on the articles herein- after mentioned, there shall be levied, collected, and paid, on goods, wares, and merchandise herein enumerated and provided for, im- ported from foreign countries, the following duties and rates of duty, that is to say : Teas. First. On teas of all kinds, twenty-five cents per pound. Sugar. Second. On all sugar not above number twelve, Dutch standard in color, three cents per pound. On all sugar above number twelve, and not above number fifteen, Dutch standard in color, three cents and a half per pound. Staidard of sugars. ACT OF JUNE 30, 1864. 231 On all sugar above number fifteen, not stove-dried, and not above number twenty, Dutch standard in color, four cents per pound. On all refined sugar in form of loaf, lump, crushed, powdered, pulverized, or granulated, and all stove-dried or other sugar above number twenty, Dutch standard in color, five cents per pound : Pro- vided^ That the standard by which the color and grades of sugar are to be regulated shall be selected and furnished to the collectors of such ports of entry as may be necessary by the Secretary of the Treasury, from time to time, and in such manner as he may deem expedient. On sugar-candy, not colored, ten cents per pound. On all other confe^fone?y.^ *"'' 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. On all confectionery valued above thirty cents per pound, or when sold by the box, package, or otherwise than by the pound, fifty per centum ad valorem. Third. On molasses from sugar-cane, eight cents per gallon. On Molasses and sirup of sugar-cane juice, melado, concentrated melado, or concen- ^ '"''^' trated molasses, two cents and a half per pound : Provided, That all sirups of sugar or sugar-cane, cane juice, concentrated molasses, or concentrated melado, entered under the name of molasses, or any other name than sirup of sugar, or of sugar-cane, cane juice, concen- trated molasses, or concentrated melado, shall be liable to forfeiture to the United States, and the same shall be forfeited. Sec. 2. And he it further enacted, That on and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say : First. On brandy, for first proof, two dollars and fifty cents per Brandy. gallon. On other spirits, manufactured or distilled from grain or other Spirits, materials, for first proof, two dollars per gallon. On cordials, and liqueuors of all kinds, and arrack, absynthe, kir- Cordiais and a- schenwasser, ratafia, and other similar spirituous beverages, not other- '*°^"*"'^- wise provided for, two dollars per gallon. On bay rum, one dollar and fifty cents per gallon. Bay rum. On wines of all kinds, valued at not over fifty cents per gallon, wines, twenty cents per gallon and twenty-five per centum ad valorem ; val- ued at over fifty cents and not over one dollar per gallon, fifty cents per gallon and twenty-five per centimi ad valorem; valued at over one dollar per gallon, one dollar per gallon and twenty-five per cent, ad valorem: Provided, That no champagne or sparkling wines, in Proviso, bottles, shall pay a less rate of duty than six dollars per dozen bottles, each bottle containing not more than one quart and more than one pint, or six dollars per two dozen bottles, each bottle containing not more than one pint. On all spirituous liquors, not otherwise enumerated, one hundred not^o'ther'wi'se'^eSu- per centum ad valorem : Provided, That no lower rate or amount of merated. duty shall be levied, collected, and paid, on brandy, spirits, and other spirituous beverages, than that fixed by law for the description of Toi.r sec." 2. ' "^ ® first proof, but shall be increased in proportion for any greater strength than the strength of first proof; and no brandy, spirits, or Lowest duty to other spirituous beverages under first proof shall pay a less rate of &c. "" "^^^ v^oot, duty than fifty per centum ad valorem: Provided, further, That all Proviso, 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 232 ACT OF JUNE 30, 1864. Proviso, Ale, beer. porter, and Proviso. Snuff, &c. Tobacco. See p. 250, vol., sec. 3. this Bar Iran, &c. Proviso. Railroad iron &c. Post, p this vol., sec, Wire. case less than one dollar per gallon: And promded, further, That brandies, or other spirituous liquors, may be imported in bottles when the package shall contain not less than one dozen ; and all bottles shall pay a separate duty of two cents each, whether containing wines, brandies, or other spirituous liquors subject to duty as hereinbefore mentioned. Second. On ale, porter, and beer, in bottles, thirty-five cents per gallon ; otherwise than in bottles, twenty cents per gallon. Third. On cigars of all kinds, valued at fifteen dollars or less per thousand, seventy-five cents per pound and twenty per centum ad valorem ; valued at over fifteen dollars and not over thirty dollars per thousand, one dollar and twenty-five cents per pound and thirty per centum ad valorem ; valued at over thirty dollars and not over torty- five dollars per thousand, two dollars per pound and fifty per centum ad valorem ; valued at over forty-five dollars per thousand, three dol- lars per pound and sixty per centum ad valorem: Provided, That paper cigars or cigarettes, including wrappers, shall be subject to the same duties imposed on cigars. On snuff and snuff-flour, manufactured of tobacco, ground, dry, or damp, and pickled, scented, or otherwise, of all descriptions, fifty cents per pound. On tobacco in leaf, unmanufactured and not stemmed, thirty-five cents per pound. On tobacco manufactured, of all descriptions, and stemmed tobacco not otherwise provided for, fifty cents per pound. Sec. 3. And ie it further enacted. That on and after the day and year aforesaid, in lieu of the duties heretofore, imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid on the goods, wares, and merchandise, herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say : — On bar iron, rolled or hammered, comprising flats not less than one inch or 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 three fourths of an inch nor more than two inches square, one cent per pound. On bar iron, rolled or hammered, comprising flats 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 : Provided, That all iron in slabs, blooms, loops, or other forms, less finished than iron in bars, and more ad- vanced than pig iron, except castings, shall be rated as iron in bars, and pay a duty accordingly : And provided, further, That none of the above iron shall pay a less rate of duty than thirty-five per centum ad valorem. 2gQ On all iron imported in bars for railroads and inclined planes, 2. ' made to patterns and fitted to be laid down on such roads or planes without further manufacture, sixty cents per one hundred pounds. On boiler or other plate iron not less than three sixteenths of an inch in thickness, one cent and a half per pound. On 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 : Pro- vided, That wire covered with cotton, silk, or other material shall pay five cents per pound in addition to the foregoing rates. On smooth ACT OF JUNB 30, 1864. 233 or polished sheet-iron, by whatever name designated, three cents per pound. On sheet-iron, common or black, not thinner than number twenty, wire gauge, 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 a half per pound ; thinner than number twenty-five, wire gauge, one cent and three fourths of one cent per pound. On tin plates, and iron galvanized or coated with any metal by electric batteries, or otherwise, two cents and a half per pound. On 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 cent per pound. On 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 cent per pound. On all band, hoop, and scroll iron thinner than number twenty, wire gauge, one and three fourths cent per pound. On slit rods one cent and one half per pound, and on all other de- scriptions of rolled or hammered iron not otherwise provided for, one cent and one fourth per pound. On locomotive tire, or parts thereof, three cents per pound. On mill-irons and mill-cranks of wrought iron, and wrought iron for ships, steam-engines, and locomotives, or parts thereof, weighing each twenty-five pounds or more, two cents per pound. On anvils and on iron cables, or cable chains, or parts thereof, two cents and a half per pound. On 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 di- ameter, and not under number nine, wire gauge, three cents per pound; under number nine, wire gauge, thirty-five per centum ad valorem. On anchors, or parts thereof, two cents and one-fourth per pound. On blacksmiths hammers and sledges, axles, or parts thereof, and malleable iron in castings, not otherwise provided for, two cents and a half per pound. On wrought-iron railroad chairs, and wrought-iron nuts and washers, ready-punched, two cents per pound. On bed-screws and wrought-iron hinges, two cents and a half per pound. On wrought board-nails, spikes, rivets, and bolts, two and one half cents per pound. On cut nails and spikes, one and a half cent per pound. On horseshoe nails, five cents per pound. On 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. On steam, gas, and water tubs [tubes] and flues, of wrought iron, two cents and a half per pound. On 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. On screws of any other metal than iron, and all other screws of iron, except wood screws, thirty-five per centum ad valorem. On iron in pigs, nine dollars per ton. On vessels of cast-iron, not otherwise provided for, and on and- irons, sadirons, tailors' and hatters' irons, stoves and stove-plates, of cast iron, one and one half cent per pound. On cast-iron steam, gas, and water-pipe, one and one half cent per pound. Sheet-Iron. Tin plates. Band, &c., iron. Silt rods. LocomotlTe tire. Wrought iron. Anrlls and ca- bles. Chains, &c. Anchors. Hammers, &c. Railroad chairs. Screws, &c. Nails, spikes, tacks, &c. Steam and gas tubes. Post, p. 273, this vol. Wood screws. Pig iron. Vessels of cast iron. Steam, &c., pipe. 234 ACT OF JUNE 30, 1864. Hollow ware. Other manufac- tures of iron. Scrap-iron. What to be deemed old iron. Steel. Steel wire. Skates. Saws. Flies, &c. Knives. Needles. Squares. Manufactures of steel. Bituminous coal. Coke, &c. Lead. On cast-iron butts and hinges, two and a half cents per pound. On hollow ware, glazed or tinned, three and one half cents per pound. On all other castings of iron, not otherwise provided for, thirty per centum ad valorem. On all manufactures of iron, not otherwise provided for, thirty- five per centum ad valorem. On old scrap-iron, eight dollars per ton : Provided^ That nothing shall be deemed old iron that has not been in actual use and fit only to be remanuf actured. On steel, in ingots, bars, coils, sheets, and steel wire, not less than one fourth 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 poimd; valued at above eleven cents per pound, three cents and a half per pound, and ten per centum ad valorem. On 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 centum ad valorem ; less or finer than number sixteen, wire gauge, three cents per pound, and in addition thereto twenty per centum ad valorem. On steel in any form, not otherwise provided for, thirty per centum ad valorem. On skates costing twenty cents or less per pair, eight cents per pair ; costing over twenty cents per pair, thirty-five per centum ad valorem. On 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. On all hand-saws not over twenty-four inches in length, seventy- five cents per dozen, and in addition thereto thirty per centum ad valorem; over twenty-four inches in length, one dollar per dozen, and in addition thereto thirty per centum ad valorem. On all back-saws not over ten inches in length, seventy-five cents per dozen, and in addition thereto thirty per centum ad valorem; over ten inches in length, one dollar per dozen, and in addition thereto thirty per centum ad valorem. On files, file blanks, rasps, and floats of all descriptions, not exceed- ing 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 pei* centum ad valorem. On pen-knives, jack-knives, and pocket-knives of all kinds, fifty per centum ad valorem. On needles for knitting or sewing-machines, one dollar per thou- sand, and in addition thereto thirty -five per centum ad valorem. On iron squares marked on one side, three cents per pound, and in addition thereto thirty per centum ad valorem; on all other squares of iron or steel, six cents per pound, and thirty per centum ad valorem. On all manufactures of steel, or of which steel shall be a compo- nent part, not otherwise provided for, forty-five per centum ad valorem : Provided^ That 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. On bituminous coal, and shale, one dollar and twenty-five cents for a ton of twenty-eight bushels, eighty pounds to the bushel ; on all other coal, forty cents per ton of twenty-eight bushels, eighty pounds to the bushel. On coke and culm of coal, twenty-five per centum ad valorem. On lead, in pigs and bars, two cents per pound. ACT OF JUNE 30, 1864. 235 On old scrap-lead, fit only to be remanufactured, one cent and one half per pound. On lead in sheets, pipes, or shot, two and three quarter cents per pound. On pewter, when old and fit only to be remanufactured, two cents per pound. On lead ore, one and a half cents per pound. On copper in pigs, bars, or ingots, two and a half cents per pound. On sheathing-copper, in sheets forty-eight inches long and fourteen inches wide, weighing from fourteen to thirty-four ounces per square foot, three and a half cents per pound. On copper rods, bolts, naUs, spikes, copper bottoms, copper in sheets or plates, called braziers' copper, and other sheets of copper not other- wise provided for, thirty-five per centum ad valorem. On zinc, spelter, or teutenegue, manufactured in blocks or pigs, one and a half cents per pound. On zinc, spelter, or teutenegue in sheets, two and one quarter cents per pound. On diamonds, cameos, mosaics, gems, pearls, rubies, and other precious stones, when not set, a duty of ten per centum ad valorem. Sec. 4. And ie it further enacted, That on and after the day and year aforesaid, there shall be levied, collected, and paid on the impor- tation of the articles hereinafter mentioned, the following duties, that is to say : On all wool, unmanufactured, and all hair of the alpaca, goat, and other like animals, unmanufactured, the value whereof at uie last port or place from whence exported to the United States, exclusive of charges in such ports, shall be twelve cents or less per pound, three cents per pound ; exceeding twelve cents and not exceed- ing twenty-four cents per pound, six cents per pound; exceeding twenty-four cents per pound, and not exceeding thirty-two cents, ten cents per pound, and in addition thereto ten per centum ad valorem ; exceeding thirty-two cents per pound, twelve cents per pound, and in addition thereto ten per centum ad valorem: Provided, That any ■wool of the sheep, or hair of the alpaca, the goat, and other like ani- mals which shall be imported in any other than the ordinary con- dition, as now and heretofore practised, 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 for- eign substance, shall be subject to pay a duty of twelve cents per pound and ten per centum ad valorem, anything in this act to the contrary notwithstanding: Provided, further, That when wool of different qualities is imported in the same bale, bag, or package, and the aggregate value of the contents of the bale, bag, or package, shall be appraised by the appraisers at a rate exceeding twenty-four cents per pound, it shall be charged with a duty of ten cents per pound and ten per centum ad valorem ; and when bales of different qualities are embraced in the same invoice at the same price, whereby the average price shall be lessened more than ten per centum, the value of the whole shall be appraised according to the value of the bale of the best quality ; and no bale, bag, or package shall be liable to a less rate of duty in consequence of being invoiced with wool of lower value: And provided, further. That wool which shall be imported scoured, shall pay, in lieu of the duties herein provided, three times the amount of such duties. Second. On sheepskins, raw or manufactured, imported with the wool on, washed or unwashed, shall be subject to a duty of twenty per centum ad valorem; and on flocks, waste, or shoddy, three cents per pound. Sec. 5. And he it further enacted, That on and after the day and year aforesaid, there shall be levied, collected, and paid on the Pewter. Lead ore. Copper. Zinc, &c. Diamonds, &c. Wool, &c. Proviso. Proviso. Proviso. Sheepskins. 236 ACT OF JUNE 30, 1864. Carpets and car- peting. Proviso. Proviso. importation of the articles hereinafter mentioned, the following duties, that is to say : — First., On Wilton, Saxony, and Aubusson, Axminster, patent velvet, Tournay velvet, and tapestry velvet carpets and carpeting, Brussels carpets wrought by the Jacquard machine, and all medallion or whole carpets, valued at one dollar and twenty-five cents or under per square yard, seventy cents per square yard ; valued at over one dollar and twenty-five cents per square yard, eighty cents per square yard :• Provided, That no carpeting, carpets, or rugs of the foregoing de- scription shall pay a duty of less than fifty per centum ad valorem. On Brussels and tapestry Brussels carpets and carpetings, printed on the warp or otherwise, fifty cents per square yard. On all treble in- frain, three-ply, and worsted chain Venetian carpets and carpeting, orty cents per square ward. • On yarn Venetian and two-ply ingrain carpets and carpeting, thirty-five cents per square yard. On hemp or jute carpeting, six and a half cents per square yard. On drug- gets, bockings, and felt carpets and carpeting, printed, colored, or otherwise, twenty-five cents per square yard. On carpets and carpet- ing of Wool, flax, or cotton, or parts of either, or other material not otherwise specified, forty per centum ad valorem: Provided, That mats, rugs, screens, covers, hassocks, bedsides, and other portions of carpets and carpetings, shall be subject to the rate of duty herein im- posed on carpets or carpetings of like character or description, and on all other mats, screens, hassocks and rugs, forty-five per centum ad valorem. Second. On woollen cloths, woollen shawls, and all manufactures of wool of every description, made wholly or in part of wool, not other- wise provided for, twenty-four cents per pound, and in addition thereto forty per centum ad valorem. On goods of like description, when valued at over two dollars per square yard, a duty, in addition to the foregoing rates, of five per centum ad valorem : Provided, That goods of like description, composed of worsted, the hair of the alpaca, goat, or other like animals, and weighing over eight ounces to the square yard, shall be subject to pay the same duties and rates of duty herein provided for woollen cloths. On endless belts or felts for paper, and blanketing for printing-machines, twenty cents per pound, and in addition thereto thirty-five per centum ad valorem. On flan- nels, uncolored, valued at thirty cents or less per square yard, twenty- four cents per pound, and thirty per centum ad valorem ; valued at above thirty cents per square yard, and on all flannels, colored, printed, or plaided, not otherwise provided for, and flannels composed in part of cotton, twenty- four cents per pound and thirty-five per centum ad valorem. On flannels composed in part of silk, fifty per centum ad valorem. On hats of wool, twenty- four [cents] per pound, and in addition thereto thirty-five per centum ad valorem. On woollen and worsted yarn, valued at fifty cents and not over one dollar per pound, twenty cents per pound, and in addition thereto twenty-five per centum ad valorem ; valued at over one dollar per pound, twenty- four cents per pound, and in addition thereto thirty per centum ad valorem. On woollen and worsted yarn, valued at less than fifty cents per pound, and not exceeding in fineness number fourteen, sixteen cents per pound, and in addition thereto twenty-five per centum ad Ready-made valorem. On clothing, ready-made, and wearing apparel of every description, composed wholly or in part of wool, made up or manufac- tured wholly or in part by the tailor, seamstresSj or manufacturer, except hosiery, twenty-four cents per pound, and m addition thereto forty per centum ad valorem. On blankets of all kinds, made wholly or in part of wool, valued at not exceeding twenty-eight cents per pound, twelve cents per pound, and in addition thereto twenty per centum ad valorem; valued at above twenty-eight cents and not ex- Woollen cloths and manufactures of wool. Proviso. Alpaca. Belts, &c. Flannels. Hats. Yarns. clothing. Blankets. ACT OF JUNE 30, 1864. 237 ceeding forty cents per pound, twenty-four cents per pound and twenty -five per centum ad valorem; valued above forty cents per pound, twenty-four cents per pound and thirty per centum ad va- lorem. On Balmorals, and goods of similar description, or used for like purposes, composed of wool, worsted, or any other material, twenty- four cents per pound, and in addition thereto thirty-five per centum ad valorem. On women's and children's dress-goods, composed wholly or in part arras goods" '^' **'" of wool, worsted, mohair, alpaca, or goats' hair, gray or uncolored, not exceeding in value the sum of thirty cents per square yard, four cents per square yard, and in addition thereto twenty-five per centum ad valorem; exceeding in value thirty cents per square yard, six cents per square yard, and in addition thereto, thirty per centum ad valorem. On all goods of the last-mentioned description, if stained, colored, or printed, not exceeding in value the sum of thirty cents per square yard, four cents per square yard, and thirty per centum ad valorem ; exceeding in value thirty cents per square yard, six cents per square yard, and in addition thereto thirty-five per centum ad valorem. On shirts, drawers, and hosiery of wool, or of which wool shall be |'l?''*?' •''■^^ers, a component material, not otherwise provided for, twenty cents per °^'^ ^' pound, and in addition thereto thirty per centum ad valorem. On bunting and on all other manufactures of worsted, mohair, al- Manufactures of paca, or goats' hair, or of which worsted, mohair, alpaca, or goats' hair shall be a component material, not otherwise provided for, fifty per centum ad valorem. On lastings, mohair cloth, silk, twist, or other manufacture of cloth, Lastings. woven or made in patterns of such size, shape, and form, or cut in ^^f^^ p- ^9^ °* '"^'^ such manner as to be fit for shoes, slippers, boots, bootees, gaiters, and buttons, exclusively, not combined with India rubber, ten per centum ad valorem. On oil-cloths for floors, stamped, painted, or printed, valued at fifty oii-cioths. cents or less per square yard, thirty per centum ad valorem ; valued at over fifty cents per square yard, and on all other oil-cloth, except silk oil-cloth, forty per centum ad valorem. Sec. 6. And be it further enacted, That on after the day and yeac aforesaid there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, that is to say:— First. On cotton, raw or unmanufactured, two cents per pound. post°°' Second. On all manufactures of cotton, (except jeans, denims, drill- act. ' "' ' "^ ings, bed-tickings, ginghams, plaids, cottonades, pantaloon stuff, and cotton"'^''*"'^'^^ °' goods of like description) , not bleached, colored, stained, painted, or ^■^249'^^n'd Iso*' printed, and not exceeding one hundred threads to the square inch, this vol.] 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, exceeding one hundred threads and 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 valo- rem. 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. 238 ACT OF JUNE 30, 1864. Jeans, drillings, &c. Post, p. 250, this vol. Jeans, drillings, &c. Proviso. Proviso. Spool thread. Post, p. 250, this vol. Shirts and draw- Cotton velvet. Braids, &c. Linens, duck, &c., and manufactures of flax, &c. Third. On all cotton jeans, denims, drillings, bed-tickings, ging- hams, plaids, cottonades, pantaloon stuffs, and goods of like descrip- tion, or for similar use, if unbleached, and not exceeding one hundred threads to the square inch, counting the warp and filling, and exceed- ing 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 addi- tion thereto ten per centum ad valorem. On finer or lighter goods of ■ like description, exceeding one hundred threads and 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 centum ad valorem. On goods of like description exceeding two hun- dred threads to the square inch, counting the warp and filling, if un- bleached, 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 valorem: Provided, That upon all plain woven cotton goods not included in the foregoing schedules, 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 val- ued at over twenty cents per square yard, and all other cotton goods of every description, the 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 centum ad valorem : And provided, further, 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. Fourth. On spool-thread of cotton, six cents per dozen spools, con- taining on each spool not exceeding one hundred yards of thread, and in addition thereto thirty per centum ad valorem ; exceeding one hun- dred 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 per centum ad valorem. On cotton shirts and drawers, woven or made on frames, and on all cotton hosiery, thirty-five per centum ad valorem. On cotton velvet, thirty-five per centum ad valorem. On cotton braids, insertings, lace, trimming, or bobbinet, and all other manufactures of cotton, not otherwise provided for, thirty-five per centum ad valorem. Sec. 7. And be it further enacted, That on and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say : — First. On brown and bleached linens, ducks, canvas, paddings, cot- ton bottoms, burlaps, 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 centum ad valorem. On flax or linen yarns for carpets, not exceeding number eight Lea, and valued at twenty- four cents or less per pound, thirty per centum ad valorem. On flax or linen yarns valued at above twenty-four cents per pound, thirty- five per centum ad valorem. On flax or linen thread, twine and pack- thread, and all other manufactures of flax, or of which flax shall be. ACT OF JUNE 30, 1864. 239 the component material of chief value, not otherwise provided for, forty per centum ad valorem. Second. On tarred cables or cordage, three cents per pound. On cor^dage.^ '^"'"'^^ "' untarred Manilla cordage, two and a half cents per pound. On all other untarred cordage, three and a half cents per pound. On hemp yarns, five cents per pound. On coir yarn, one and a half cent per pound. On seines, six and a half cents per pound.. Third. On gunny cloth, gunny bags, and cotton bagging, or other ^"°°'' '='°*''' '^'=- manufacture not otherwise provided for, suitable for the uses to which cotton bagging is applied, composed in whole or in part of hemp, jute, flax, or other material, valued at ten cents or less per square yard, three cents per pound ; over ten cents per square yard, four cents per pound. On sail duck or canvas for sails, thirty per centum ad va- lorem. On Eussia and other sheetings of flax or hemp, brown and white, thirty-five per centum ad valorem. On 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. On grass cloth, thirty per centum ad valorem. On jute yarns, twenty- five per centum ad valorem. On all other manufactures of jute or Sisal-grass, not otherwise provided for, thirty per centum ad valorem. Sec. 8. And he it further enacted^ That on and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say: — On spun silk for filling in skeins or cops, twenty-five per centum 1^"? ^"^2 A*'' this ad valorem. On silk in the gum not more advanced than singles, voi."^ ' ^' tram, and thrown or organzine, thirty-five per centum ad valorem. On floss silks, thirty-five per centum ad valorem. On sewing-silk in the gum or purified, forty per centum ad valorem. On all dress and piece silks, ribbons, and silk velvets, or velvets of which silk is the component material of chief value, sixty per centum ad valorem. On silk vestings, pongees, shawls, scarfs, mantillas, pelerines, hand- kerchiefs, veils, laces, shirts, drawers, bonnets hats, caps, turbans, chemisettes, hose, mitts, aprons, stockings, gloves, suspenders, watch- chains, webbing, braids, fringes, galloons, tassels, cords, and trim- mings, sixty per centum ad valorem. On all manufactures of silk, or of which silk is the component material of chief value, not otherwise provided for, fifty per centum ad valorem. Sec. 9. And he it further enacted^ That on and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say : — On all brown earthenware and common stoneware, gas retorts, atone ware*" ^"^ stoneware not ornamented, twenty-five per centum ad valorem. On china, porcelain, and Parian ware, gilded, ornamented, or deco- China, &c. rated in any manner, fifty per centum ad valorem. On china, porcelain, and Parian ware, plain white, and not deco- rated 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 sub- stances, and not otherwise provided for, forty per centum ad valorem. On slates, slate-pencils, slate chimney-pieces, mantels, slabs for siateg,&c. tables, and all other manufactures of slate, forty per centum ad valorem. 240 Clay, &c. Glass. Glass. ACT OF JUNE 30, 1864. On unwrought clay, pipe-clay, fire-clay, and kaoline, five dollars per ton. On fuller's earth, three dollars per ton. On white chalk and cliff-stone, ten dollars per ton. On red and French chalk, twenty per centum ad valorem. On chalk of all descriptions, not otherwise provided for, twenty-five per centum ad valorem. On whiting and Paris- white, one cent per pound. On whiting ground in oil, two cents per pound. On all plain and mould and press glass not cut, engraved, or painted, thirty-five per centum ad valorem. On 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. On all unpolished cylinder, crown, and common window-glass, not exceeding 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. On 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- four by thirty inches square, six cents per square foot; above that, and not exceed- ing twenty-four by sixty inches, twenty cents per square foot; all above that, forty cents per square foot. On fluted, rolled, or rough plate-glass, not including crown, cylin- der, 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: Provided^ That 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. On all cast polished plate-glass, unsilvered, not exceeding ten by fifteen inches square, three cents per square fer 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 exceed- ing twenty-four by sixty inches square, twenty-five cents per square foot ; all above that, fifty cents per square foot. On all 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: Provided, That 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. On porcelain and Bohemian glass, glass crystals for watches, paint- ings on glass or glasses, pebbles for spectacles, and all manufactures of glass, or of which glass shall be a component material, not other- wise provided for, and all glass bottles or jars filled with sweetmeats or preserves, not otherwise provided for, forty per centum ad valorem. ACT OF JUNE 30, 1864. 241 Annatto seed, &c. Albumen, &c. Acids, &c. Sec. 10. And he it further enacted, That on and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, and on such as may now be exempt from duty, there shall be levied, collected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rate of duty, that is to say : — First. On annatto seed,-extract-of annatto, nitrate of barytes, car- niined indigo, crude tica, extract of safflower, finishing powder, gold size and patent size, cobalt, oxide of cobalt, smalt, zaffre, and terra alba, twenty per centum ad valorem ; on nickel, fifteen per centum ad valorem. Second. On albumen, asbestos, asphaltum, crocus colcottra, blue or Eoman vitriol or sulphate of copper, bone or ivory drop black, murex- ide, ultramarine, Indian red, and Spanish brown, twenty-five per centum ad valorem. Sec. 11. And he it further enacted, That on and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, and collected, and paid, on the goods, wares, and merchandise enumerated and pro- vided for in this section, imported from foreign countries, the follow- ing duties and rates of duty, that is to say : — On acetic acid, acetous or concentrated vinegar, or pyroligneous acid, exceeding the specific gravity of 1.040, eighty cents per pound ; not exceeding the specific gravity of 1.040, known as number eight, twenty-five cents per pound. On acetate or pyrolignate of ammonia, seventy cents per pound ; of baryta, forty cents per pound ; of iron, strontia, and zinc, fifty cents per pound; of lead, twenty cents per pound; of magnesia and soda, fifty cents per pound ; of lime, twenty-five per centum ad valorem. On analine dyes, one dollar per pound and thirty-five per centum ad valorem. On blanc fixe, enamelled white, satin white, lime white, and all com- binations of barytes with acids or water, three cents per pound; on carmine lake, dry or liquid, thirty-five per centum ad valorem; on French green, Paris green, mineral green, mineral blue, and Prussian blue, dry or moist, thirty per centum ad valorem. On almonds, six cents per poimd ; shelled, ten cents per pound. On articles not otherwise provided for, made of gold, silver, Ger- man silver, or platina, or of which either of these metals shall be a ^"^^ °^ siiyer. component part, forty per centum ad valorem. On antimony, crude, and regulus of antimony, ten per centum ad Antimony, valorum. On opium, two dollars and fifty cents per pound. Opium. On opium prepared for smoking, and the extract of opium, one hundred per centum ad valorem. On morphine and its salts, two dollars and fifty cents per ounce. On arrowroot, thirty per centum ad valorem. On brimstone, crude, six dollars per ton. On brimstone, in rolls, or refined, ten dollars per ton. On castor beans or seeds per bushel of fifty pounds, sixty cents. On chickory root, four cents per pound; ground, burnt, or pre- pared, five cents per pound. On cassia, twenty cents per pound. On cassia buds and ground cassia, twenty-five cents per pound. On cinnamon, thirty cents per pound. On chloroform, one dollar per pound. On collodion and ethers of all kinds, not otherwise provided for, and etherial preparations or extracts, fluid, one dollar per pound. 13911— H. Doc. 671, 61-2 16 Almonds. Manufactures of Morphine. Arrowroot, &c. Drugs, &c. 242 ACT OF JUNE 30, 1864. Cloves. Bristles. Lead. Lemons. OllB. Petroleum and il- luminating oils. Pepper. Salt On cologne water and other perfumery, of which alcohol forms the principal ingredient, three dollars per gallon, and fifty per cent, ad valorem. On cloves, twenty cents per pound; on clove stems, ten cents per pound. On fusel oil, or amylic alcohol, two dollars per gallon. On Hoffman's anodyne and spirits of nitric ether, fifty cents per pound. On bristles, fifteen cents per pound; on hogs' hair, one cent per pound ; on Istle, or Tampico fibre, one cent per pound. On brushes of all kinds, forty per centum ad valorem. On honey, twenty cents per gallon. On lead, white or red, and litharge, dry or ground in oil, three cents per pound. On percussion caps, forty per centum ad valorem. On lemons, oranges, pine-apples, plantains, cocoa-nuts, and fruits preserved in their own ]uice, and fruit juice, twenty-five per centum ad valorem. On licorice root, two cents per pound ; on licorice paste or licorice in rolls, ten cents per pound. On nutmegs, fifty cents per pound. On mace, forty cents per pound. On oils, 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. On peanuts, or ground beans, one cent per pound ; shelled, one and a half cents per pound. On filberts and walnuts, of all kinds, three cents per pound. On petroleum and coal illuminating oil, crude, ten cents per gallon. On illuminating oil, and naphtha, benzine, and benzole, refined or {)roduced from the distillation of coal, asphaltum, shale, peat, petro- eum, or rock-oil, or other bituminous substances used for like pur- poses, thirty cents per gallon. On pimento, and black, white, and red or cayenne pepper, fifteen cents per pound ; on ground pimento and pepper of all kinds, eighteen cents per pound. On spirits of turpentine, thirty cents per gallon. On sulphur, flour of, twenty dollars per ton and fifteen per cent, ad valorem. On tannin, and tannic acid, two dollars per pound ; on gallic acid, one dollar and fifty cents per pound. On santonine, five dollars per pound. On salt in sacks, barrels, and other packages, twenty-four cents per one hundred pounds. On salt in bulk, eighteen cents per one hundred pounds. On crude saltpeter, [saltpetre,] two and one half cents per pound. On strychnine and its salts, one dollar and one half per ounce. On tagger's iron, thirty per centum ad valorem. On vinegar, ten cents per gallon. On watches, gold or silver, twenty -five per centum ad valorem. On wood pencils, filled with lead or other materials, fifty cents per gross, and in addition thereto thirty per centum ad valorem. On ostrich, vulture, cock, and other ornamental feathers, crude or not dressed, colored or manufactured, twenty-five per centum ad valorem; when dressed, colored, or manufactured, fifty per centum ad valorem. On playing-cards, costing not over twenty-five cents per pack, twenty-five cents per pack; costing over twenty-five cents per pack, thirty-five cents per pack. ACT OF JUNE 30, 1864. 243 Books, &c. Sec. 12. And he it further enacted, That on and after the .day and aa'vaiorem^dut/on! year aforesaid there shall be levied, collected, and paid a duty of &c. fifty per centum ad valorem on the importation of the articles herein- after mentioned and embraced in this section, that is to say : — Anchovies and sardinet , preserved in oil or otherwise. Artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, not otherwise provided for, beads and bead ornaments. Billiard-chalk. Ginger, preserved or pickled. Ivory or bone dice, draughts, chess-men, chess-balls, and bagatelle- balls. Jellies of all kinds. On kid or other leather gloves of all descriptions, for men's, women's or children's wear. On wooden and other toys for children. Sec. 13. And he it further enacted, That on and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid_ on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say : — On 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. On cork, bark or wood, unmanufactured, thirty per centum ad valorem. On corks, and cork bark manufactured, fifty per centum ad valorem. On hatters' furs, not on the twenty per centum ad valorem, cent, ad valorem. On fire-crackers, one dollar per box of forty packs, not exceeding eighty to each pack, and in the same proportion for any greater number. On gutta-percha, manufactured, forty per centum ad valorem. On gunpowder and all explosive substances used for mining, blast- ing, artillery, or sporting purposes, when valued at twenty cents or less per pound, a duty of six cents per pound, and in addition thereto twenty per centum ad valorem ; valued above twenty cents per pound, a duty of ten cents per pound, and in addition thereto twenty per centum ad valorem. On marble, white statuary, brocatella, sienna, and verdantique, in block, rough or squared, one dollar per cubic foot, and in addition thereto twenty-five per centum ad valorem. On 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. On mineral or medicinal waters, or waters from springs impregna- ted with minerals, 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 ad- ditional quart or fractional part thereof, and in addition thereto twenty-five per centum ad valorem. On palm-leaf fans, one cent each. On pipes, clay, common or white, thirty-five per centum ad Pipes, &c. valorem. On meerschaum, wood, porcelain, lava, and all other tobacco-smok- ing pipes and pipe-bowls, not herein otherwise provided for, one dol- skin, and dressed furs on the skin, Furs on the skin, undressed, ten per Gunpowder. Marble. p. 251, this Post, vol. Mineral waters. 244 ACT OP JUNE 30, 1864. lar and fifty cents per gross, and in addition thereto seventy-five per centum ad valorem. On pipe-cases, pipe-stems, tips, mouthpieces, and metallic mount- ings for pipes, and all parts of pipes or pipe fixtures, and all smoker's articles, seventy-five per centum ad valorem. On pen-tips and pen-holders, or parts thereof, thirty-five per centum ad valorem. On pens, metallic, ten cents per gross, and in addition thereto twenty-five per centum ad valorem. Soap. On soap, fancy, perfumed, honey, transparent, and all descriptions of toilet and shaving soap, ten cents per pound, and in addition thereto twenty-five per centum ad valorem. On all soap not otherwise provided for, one cent per pound, and in addition thereto thirty per centum ad valorem. On starch, made of potatoes or corn, one cent per pound, and twenty per centum ad valorem. On starch, made of rice, or any other material, three cents per pound, and twenty per centum ad valorem. On rice, cleaned, two and a half cents per pound; on uncleaned, two cents per pound. On paddy, one cent and a half per pound. Decision of col- Sec. 14. And be it further enacted. That on the entry of any vessel, lector as to duty to » ,« ' i. i- j.i. j • • j! j.i n j. be final, unless or 01 any goods, wares, or merchandise, the decision of the collector are**g?ven^''hi"ten o^ customs at the port of importation and entry, as to the rate and days. amount of duties to be paid on the tonnage of such vessel or on such goods, wares, or merchandise, and the dutiable costs and charges thereon, shall be final and conclusive against all persons interested therein, unless the owner, master, commander, or consignee of such vessel, in the case of duties levied on tonnage, or the owner, importer. Decision of col- consignee, or agent of the merchandise, in the case of duties levied on lector to be final .o ' » it j.i j. i i xi in unless appeal is goods, wares, or merchandise, or the costs and charges thereon, shall, rf'^Treasury '^within within ten days after the ascertainment and liquidation of the duties thirty days, and by the proper officers of the customs, as well in cases of merchandise ninety "days \fter entered in bond, as for consumption, give notice in writing to the col- dec^sion of Secre- igctor on each entry, if dissatisfied with his decision, setting forth therein, distinctly and specifically, the grounds of his objection thereto, and shall within thirty days after the date of such ascertain- ment and liquidation, appeal therefrom to the Secretary of the Treasury, whose decision on such appeal shall be final and conclu- sive; and such vessel, goods, wares, or merchandise, or costs and charges, shall be liable to duty accordingly, any act of Congress to the contrary notwithstanding, unless suit shall be brought within ninety days after the decision of the Secretary of the Treasury on such appeal for any duties which shall have been paid before the date of such decision on such vessel, or on such goods, wares, or merchan- dise, or costs or charges, or within ninety days after the payment Suit not to be of duties paid after the decision of the secretary. And no suit shall maintained unless, , .V,. i_ j^ n j> tj- n i, &c. be maintained in any court tor the recovery or any duties alleged to have been erroneously or illegally exacted, until the decision of the Secretary of the Treasury shall have been first had on such appeal, unless said decision of the secretary shall be delayed more than ninety days from the date of such appeal in case of an entry at any port east of the Eocky Mountains, or more than five months in case of an entry west of those mountains. Decision of col- Qec. 15. And ie it further enacted. That the decision of the respec- lectors as to other . n . j! j. j. ^^\n i i j.- *^ j matters to be final, tive collectors 01 customs as to ail ices, charges, and exactions ot unless, &c. whatever character, other than those mentioned in the next preceding section, claimed by them, or by any of the officers under them, in the performance of their official duty, shall be final and conclusive against all persons interested in such fees, charges, or exactions, unless the ACT OF JUNE 30, 1864. 245 like notice that an appeal will be taken from such decision to the Sec- retary of the Treasury shall be given within ten days from the mak- ing of such decision, and unless such appeal shall actually be taken within thirty days from the making of such decision ; and the decis- ion of the Secretary of the Treasury shall be final and conclusive .upon the matter so appealed, unless suit shall be brought for the re- covery of such fees, charges, or exactions, within the period as pro- vided for in the next preceding section in regard to duties. And no suit shall be maintained in any court for the recovery of any such fees, costs, and charges, alleged to have been erroneously or illegally exacted, until the decisioq, of the Secretary of the Treasury shall have been first had on such appeal, unless such decision of the Secre- tary shall be delayed more than ninety days from the date of such appeal in case of an entry at any port east of the Rocky Mountains, nor more than five mouths in case of entry west of those mountains. Sec. 16. And he it fitrther enacted. That whenever it shall be Trfasa/y^tVrefund shown to the satisfaction of the Secretary of the Treasury that, in money paid in ex- any case of unascertained duties, or duties or other moneys paid un- *^®^^ °* duties. der protest and appeal, as hereinbefore provided, more money has been paid to the collector, or person acting as such, than the law re- quires should have been paid, it shall be the duty of the Secretary of the Treasury to draw his warrant upon the treasurer in favor of the person or persons entitled to the overpajTnent, directing the said treasurer to refund the same out of any money in the treasury not otherwise appropriated. Sec. 17. And be it further enacted, That a discriminating duty of disc r iminating ten per centum ad valorem, in addition to the duties imposed by law, on' goods imported shall be levied, collected, and paid on all goods, wares, and merchan- '"^p^og^'t 'PsqI^^*'^' dise which, on and after the day this act shall take effect, shall be imported in ships or vessels not of the United States : Provided, That Proviso, this discriminating duty shall not apply to goods, wares, and mer- chandise which shall be imported, on and after the day this act takes effect, in ships or vessels not of the United States, entitled, by treaty or any act or acts 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 ships or vessels of the United States. Sec. 18. And be it further enacted. That on and after the day and . Ten per cent ad- year this act shall take effect there shall be levied, collected, and paid grown''east"of ^Cape on all goods, wares, and merchandise of the growth or produce of "orted"*?"***' '™ countries east of the Cape of Good Hope, (except raw cotton,) when Post, p. 251, tws 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 articles when imported directly from the place or places or their growth or production: Provided, That section three of the act ap- ^86^^^*^ "Is^*^? 3* proved August five, eighteen hundred and sixty-one, entitled " An toi. ' 12." See p! act to provide increased revenue from imports, to pay interest on the chf 'les^ V'ii,"^ t^oI'. public debt, and for other purposes," and section fourteen of the act 12. see p. ' 219, approved July fourteen, eighteen hundred and sixty-two, entitled " An act increasing temporarily the rates of duties on imports, and for other purposes," be, and the same are hereby, repealed. Sec. 19. And be it further enacted, That all goods, wares, and mer- ?°^''^a'° S-* \Y chandise which may be in the public stores or bonded warehouses on what duty°° "'^'^ the day and year this act shall take effect shall be subjected to no other duty upon the entry thereof for consumption than if the same were imported respectively after that day, and so much of the act of August sixth, eighteen hundred and forty-six, or any other act, as requires the sale of fire-crackers, or prohibits their deposit in bonded g ^^g^'i^- |te^p" warehouse, is hereby repealed. lis, this Voi. 246 ACT Of JUNE 30, 1864. Ap?ii^29"to°takl ^^^' 2^- ■^'"■^ ^^ ^* further enacted, That the joint resolution "to effect April 30. See increase temporarily the duties on imports," approved April twenty- f6r^r^eso°utiou.^ ^°'" ninth, eighteen hundred and sixty-four, shall not be deemed to have taken effect until after the thirtieth day of April, eighteen hundred Post, p.^so'"' ^^' ^^^ sixty-four, and shall be and remain in force until and including the thirtieth day of June, eighteen hundred and sixty- four, and any duties which shall have been exacted and received, contrary to the provisions of this section, shall be refunded by the Secretary of the Treasury. er*^ ma''"iDe™ree''?f ^^^' ^^' ■^'"'^ ^^ *'^ further evMcted, That during the period of one dvrty^&c. ** "^^^ " year from the passage of this act, there may be imported into the United States, free of duty, any machinery designed for and adapted iifthi's voP^' ^^''' to the manufacture of woven fabrics from the fibre of flax or hemp, including all the preliminary processes requisite therefor; and that steam agricultural machinery and implements may be imported free from duty for one year from the passage of this act. Repealing clause. g^c. 22. And be it further enacted, That all acts and parts of acts repugnant to the provisions of this act be, and the same are hereby, tion^of duties,°'&c':" repealed : Provided, That the existing laws shall extend to and be in to be in force'. ' force for the collection of the duties imposed by th's act for the prose- cution and punishment of all offences, and for the recovery, collec- tion, distribution, and remission of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, pro- vision, clause, matter, and thing to that effect m the existing laws con- tained, had been inserted in and reenacted by this act : And provided, noPprovided foTby further. That the duties upon all goods, wares, and merchandise im- tbis act. ported from foreign countries not provided for in this act shall be and remain as they were, according to existing laws prior to the twenty-ninth of April, eighteen hundred and sixty- four. tr 'Tf'"^*oo'ds''*mT' ^^^- ^^' ■^'"'^ ^^ *^ further enacted, That, on and after the day and add to their invoice year this act shall take effect, it shall be lawful for the owner, con- ''*'"®' signee, or agent of any goods, wares, or merchandise which shall have p. 25^!^this*voi.^°^'' been actually purchased, or procured otherwise than by purchase, at the time when he shall produce his original invoice, or invoices, to the collector, and make and verify his written entry of his goods, wares, and merchandise, as provided by section thirty-six of the act Toi^^i ^p'^'esi^' I '^L o^ March two, seventeen hundred and ninety -nine, entitled "An act to regulate the collection of duties on imports and tonnage," and not afterwards, to make such addition in the entry to the cost or value given in the invoice as, in his opinion, may raise the same to the true market-value of such goods, wares, and merchandise in the principal markets of the country whence they shall have been imported, and to add thereto all costs and charges which, under existing laws, would form part of the true value at the port where the same may be en- ^r'tTi'n dutiable tered, upon which the duties should be assessed. And it shall be the value of goods. duty of the coUector, within whose district the same may be imported, or entered, to cause the dutiable value of such goods, wares, and merchandise to be appraised, estimated, and ascertained, in accord- Additionai duty ance with the provisions of existing laws. And if the appraised value &c. ^^ "^ ^^'^^^ ' thereof shall exceed, by ten per centum, or more, the value so de- clared on the entry, then, in addition to the duties imposed by law on the same, there shall be levied, collected, and paid a duty of twenty ProTiBo. per centum ad valorem on such appraised value : Provided, That the duty shall not be assessed upon an amount less than the invoice or entered value, any law of congress to the contrary notwithstanding: And provided, further. That, on and after the day and year aforesaid. Repeal of 1846, the eighth section of the act entitled "An act reducing the duty on 9^p. Is, s. L. lee imports, and for other purposes," approved July thirty, eighteen hun- p- 141, this vol. (jpgj and forty-six, and the act amendatory thereof, approved March 1857, ch. 101, three, eighteen hundred and fifty-seven, be, and the same are hereby, I^l-p"if9,\'hVvo'i; repealed. ACT OF JUNE 30, 1864. 247 Sec. 24. And he it further enacted, That in determining the valua- g^^^^""^^ 8hUboar°d tion of goods imported into the United States from foreign countries, at last place of except as hereinbefore provided, upon which duties imposed by any tialbi"*vaiue. existing laws are to be assessed, the actual value of such goods on shipboard at the. last place of shipment to the United States shall be deemed the dutiable value. And such value shall be ascertained by vaiue, how ascer- adding to the value of such goods at the place of growth, production, '[Repealed, post. or manufacture, the cost of transportation, shipment, and tranship- ^^f ^ p- ^^^' ""^^ ment, with all the expenses included, from the place of growth, pro- duction, or manufacture, whether by land or water, to the vessel in which shipment is made to the United States, the value of the sack, box, or covering of any kind, in which such goods are contained, commission at the usual rate, in no case less than two and one half per centum, brokerage, and all export duties, together with all costs and charges, paid or incurred for placing said goods on shipboard, and all other proper charges specified by law. Sec. 25. And be it further enacted, That so much of section twenty- go^'jcai apparatus^ three of the act entitled "An act to provide for the payment of out- &c., for colleges, standing treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes," approved March two, eight- ^i^ls!^! 23. ^voi! een hundred and sixty-one, as exempts from duty all philosophical 12', p.' i93 's. l. apparatus and instruments imported for the use of any society incor- ^^ ^' 6, t s vo . porated 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, is hereby repealed. And the same shall be subject to a duty of fifteen per centum ad valorem. Sec. 26. And be it further enacted, That when any cask, barrel, car- casks, &<=., ex- boy, or other vessel of American manufacture, exported or sent out of turned empty," to 'be the country, filled with the products of the United States, shall be ^''^^ "' *^"*y- returned to the United States empty, the same shall be admitted free of duty, under such rules and regulations as may be prescribed by the Secretary of the Treasury. Sec. 27. And be it further enacted. That on and after January first, invoices of im- eighteen hundred and sixty-five, the invoices of all goods, wares, and o°u t^' i*n ^w™*a t merchandise, imported into the United States, shall be made out in ^^'^*'*-^' measures, the weights or measures of the country or place from which the importations shall be made, and shall contain a true statement of the actual weights or measures of such goods, wares, and merchandise, without any respect to the weights or measures of the United States. Sec. 28. And be it further enacted. That in all cases where officers officers of cus- of the customs, or other salaried officers of the United States, shall toTarry" iSto "effect be, or shall have been, appointed by the Secretary of the Treasury, to hlve'n.ooo'a^^yea? carry into effect the licenses, rules, and regulations provided for by additional. the fifth section of the act of the thirteenth of July, eighteen hundred and sixty-one, entitled "An act further to provide for the collection of issi, ch. 3, § 5^ duties on imports, and for other purposes,^' such officer of the United s. l°'' ^^' ^' ^^'' States shall be entitled to receive one thousand dollars per annum for his services, under the act aforesaid, in addition to his salary or com- pensation under any other law: Provided, That the aggregate com- Proviso, pensation of any such officer shall not exceed the sum of five thousand dollars in any one year. Sec. 29. And be it further enacted. That any baggage or personal Personal effects, effects arriving in the United States in transit to any foreign country, '"^^'^^*' may be delivered by the parties having it in charge to the collector of customs, to be by him retained, without the payment or exaction of any import duty, and to be delivered to such parties on their depar- ture for their foreign destination, under such rules, regulations, and fees as the Secretary of the Treasury may prescribe. Approved, June 30, 1864. 248 ACT OF FEB. 28, 1865. February 28, 1865. g. L. VOL. 13, CHAP. LXVII.— Aw- act to revive certain provisions of the act 1815 ch 94 entitled "An act further to provide for the collectioti of duties on imports and Vol. '3, p. 231. tonnage," approved March three, eighteen hundred and fifteen, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the first sen- tence of the second section of the act entitled "An act further to pro- vide for the collection of duties on imports and tonnage," approved March three, eighteen hundred and fifteen, to wit : " That it shall be lawful for any collector, naval oflScer, surveyor or inspector of the customs, as well in any adjoining district as that to which he belongs, Beasts of burden, to stop. Search, and examine any carriage or vehicle of any kind what- r"i n g^^' smuggled soever, and to stop any person travelling on foot or beast of burden on fefzid "a"^ "confl^s^ which he shall suspect there are goods, wares, or merchandise which cated. are subject to duty, or which shall have been introduced into the United States in any manner contrary to law; and if such officer shall stop any goods, wares, or merchandise on any such carriage, vehicle, person traveling on foot or beast of burden, which he shall have probable cause to believe are subject to duty or have been unlaw- fully introduced into the United States, he shall seize and secure the same for trial," be, and the same is hereby, revived and reenacted; and every such beast of burden, carriage, or vehicle, together with the teams or other motive power, and all the appurtenances used in conveying such goods, wares, or merchandise, shall be subject to seiz- ure and forfeiture in like manner as is by law now provided in regard to such goods, wares, and merchandise; and all fines, penalties, and forfeitures recovered under this act, or in consequence of such seiz- ures, shall be disposed of as is provided in other cases by the ninety- 1799, eh. 22, § first Section of the act entitled "An act to regulate the collection of ^■^voi. 3, p. 231. duties on imports and tonnage," approved March second, seventeen hundred and ninety -nine ; and the last proviso of said ninety-first sec- ^^P«*'- tion is hereby repealed. Certain authority Sec. 2. And be it further enacted, That the power and authority exteSded'^to'Tnspec- given to collectors, naval officers, and surveyors by the sixty-eighth tors of customs. section of the said last-mentioned act be, and the same are hereby, ex- tended to inspectors of the customs; and any officer or other person entitled to or interested in a part or share of any fine, penalty, or for- s. L., vol. 1, p. f eiture incurred under this or any other law of the United States, may ®^^" be examined as a witness in any of the proceedings for the recovery of in'^'enaiV^ma^^^be ^"^^ ^^^' Penalty, Or forfeiture by either of the parties thereto, and witnesses. such examination shall not deprive such witness of his or her share or interest in such fine, penalty, or forfeiture. Search of build- Sec. 3. And be it further enacted. That in case any store, ware- ifne^ of ^the^Tfuited house. Or other building shall be upon or near the boundary line be- states. tween the United States and any foreign country, and there is reason to believe that dutiable goods are deposited or have been placed therein or carried through or into the same without payment of duties, and in violation of law, and the collector, deputy collector, naval officer, or surveyor of customs, shall make oath before any magistrate competent to administer the same, that he has reason to believe, and does believe, that such offense has been therein committed, such officer shall have the right to search such building and the premises belonging thereto ; and if any such goods shall be found therein, the same, together with Forfeiture. such building, shall be seized, forfeited, and disposed of according to law, and the said building shall be forthwith taken down or removed. And any person or persons who shall have received or deposited in such building, or carried through the same, any goods, as aforesaid, or shall have aided therein, in violation of law, shall, upon due convic- tion before any court of competent jurisdiction, be punished by fine Penalty for such not exceeding ten thousand dollars, or by imprisonment not exceeding smuggling. ^^^ years, or by both such fine and imprisonment. ACT OF MAR. 3, 1865. 249 Sec. 4. And be it further enacted, That the first section of the act of erealea."^ '""'' '"■ April second, eighteen hundred and forty-four, entitled "An act di- i844,' ch. s, § i. recting the disposition of certain unclaimed goods, wares, or mer- « ■ - p- chandise, seized for being illegally imported into the Uaited States," be so amended that in place of the word " one," wherever the same may be found in said section, the word " five " shall be inserted. Approved, February 28, 1865. S. L., Vol. 13, Chap. LXXX. — An act amendatory of eertan acts imposing duties March 3, 1865. upon foreign importations. 1864, ch. 171, § 6, vol. 13, S. L. Be it enacted by the ScTiate and House of Representatives of the United States of America in Congress assembled, That section six of ^^j^"**' p- ^st, this an act entitled "An act to increase the duties on imports, and for other purposes," approved June thirty, eighteen hundred and sixty-four, be amended, so that paragraphs second, third, and fourth, of section six Amendments, of said act, shall read of follows : Second. On all manufactures of cotton (except jeans, denims, drill- cotton""^"'^*"'^*^ °' ings, 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 tljereto, 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, exceed- ing 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. Third. On all cotton jeans, denims, drillings, bed-tickings, ging- Cotton jeans, den- hams, plaids, cottonades, pantaloon stuffs, and goods of like descrip- ™^' '^' tion, or for similar use, if unbleached, and not exceeding one hun- dred 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 centum 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 centum ad valorem. On goods of lighter description, exceeding two hundred threads to the square 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 valorem : Provided, That upon all plain woven cotton goods, not included in Proviso, 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 250 ACT OF MAR. 3, 1865. 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 centum Proviso. ad valorem:, And provided further, 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°'&r'^^^'* °' Fourth. On spool thread of cotton, six cents per dozen spools, con- taining 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 centum ad valorem. On cot- ton thread or yarn when advanced beyond single yarn, by twisting two or more strands together, if not wound upon spools, four (4) cents per skein or hank of eight hundred and forty (840) yards, and thirty per cent, ad valorem. on'*brand°y°\'unf &^ ^^^- ^^ ■^'^^ ^^ ^* further enacted. That from and after the day See p. 231. 'sec.' when this act takes effect, in addition to the duties heretofore im- 2, this vol. posed by law on the importation of the articles mentioned in this section, there shall be levied, collected, and paid the following duties and rates of duty, that is to say : On brandy, rum, gin, and whiskey, and on cordials, liquors, [liqueurs,] arrack, absynthe, and all other spirituous liquors and spirituous beverages, fifty cents per gallon, of fu-st proof and less strength, and shall be increased in proportion for any greater strength that [than] the strength of first proof. On Spun silk. spun silk for filling in skins or cops, ten per centum ad valorem. On Kaiiroad iron, &c. Jpqq hoxs f or railroads or inclined planes, ten cents per one hundred pounds. On wrought-iron tubes, one cent per pound. Sec. 3. And te it further enacted. That from and after this act takes effect, in lieu of the duties heretofore imposed by law on the importation of the articles mentioned in this section, there shall be levied, collected, and paid the following duties and rates of duty, muminating^'ou; *^^* ^^ *-° ^^^ * ^^ cotton, five cents per pound. On illuminating oil &c. ' and naphtha, benzine, and benzole, refined or produced from the dis- tillation of coal, asphaltum, shale, peat, petroleum, or rock-oil, or other bituminous substances used for like purposes, forty cents per Petroleum. gallon. On crude petroleum, or rock-oil, twenty cents per gallon; Tobacco stems, on crudc coal-oil, fifteen cents per gallon. On tobacco stems, fifteen Clothing of silk, cents per pound. On ready-made clothing of silk, or of which silk shall be a component material of chief value, sixty per centum ad Quicksilver. valorem. On quicksilver, fifteen per centum ad valorem. T862,*^^ch "*^i63, Sec. 4. And &e_ it further enacted. That section fifteen of an act § 15. ' ■ ' entitled "An act increasing temporarily the duties on imports, and s.^l!' lee p. 219," for other purposes," approved July fourteen, eighteen hundred and tills vol. sixty-two, be, and the same hereby is, amended so as impose a tax or tonnage duty of thirty cents per ton, in lieu of "ten cents," as Proviso. therein mentioned : Provided, That the receipts of vessels paying ton- nage duty shall not be subject to the tax provided in section one 103^^1' if' p^IVs^ hundred and three of "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," approved June thirtieth, eighteen hundred and sixty- Proviso, four, nor by any act amendatory thereof : Provided further. That no ship, vessel, or steamer, having a license to trade between different districts of the United States, or to carry on the bank, whale, or other fisheries, or on [nor] any ship, vessel, or steamer to or from any port or place in Mexico, the British provinces of North America, or any of the West India islands, or m all these trades, shall be required to pay the tonnage duty, contemplated by this act, more than once a year. ACT OF MAE. 3, 1865. 251 Sec. 5. Arid he it further enacted, That the term "statuary," as statuary, used in the laws now in force imposing duties on foreign importa- tions, shall be understood to include professional productions of a statuary or of a sculptor only. Sec. 6. And be it further enacted, That there shall be hereafter col- aitTonar'or^prod- lected and paid on all goods, wares, and merchandise of the growth or ucts east of cape produce of countries [east] of the Cape of Good Hope, (except raw ported°'&c^°''^ '"^ cotton and raw silk, as reeled from the cocoon, or not further ad- vanced than tram, thrown, or organzine,) when imported from places west of the Cape of Good Hope, a duty of ten per centum ad valorem, lg^^lf^ voi^*^' ^^'^' in addition to the duties imposed on any such article when imported directly from the place or places of their growth or production. Sec. 7. And be it further enacted, That in all cases where there is or vakireTduUes?' ^^ shall be imposed any ad valorem rate of duty on any goods, wares, or merchandise imported into the United States, and in all cases where the duty imposed by law shall be regulated by, or directed to be esti- mated or based upon, the value of the square yard, or of any specified quantity or parcel of such goods, wares, or merchandise, it shall be the duty of the collector, within whose district the same shall be imported or entered, to cause the actual market value, or wholesale price thereof, at the period of the exportation to the United States, in the principal markets of the country from which the same shall have been imported into the United States, to be appraised, and such ap- praised value shall be considered the value upon which duty shall be assessed. That it shall be lawful for the owner, consignee, or agent Additions to in- of any goods, wares, or merchandise, which shall have been actually purchased, or procured otherwise than by purchase, at the time, and not afterwards, when he shall produce his original invoice, or in- voices, to the collector and make and verify his written entry of his goods, wares, or merchandise, as provided by section thirty-six of the act of March two, seventeen hundred and ninety-nine, entitled "An ^ ^yo?' i\ lib ^' act to regulate the collection of duties on imports and tonnage," to ' ' ' make such addition in the entry to the cost or value given in the invoice as in his opinion may raise the same to the actual market value or wholesale price of such goods, wares, or merchandise, at the period of exportation to the United States, in the principal markets of the country from which the same shall have been imported ; and it shall be the duty of the collector, within whose district the same may be imported or entered, to cause such actual market value or wholesale Actual market price to be appraised in accordance with the provisions of existing praised. ° ^ ^^ laws, and if such appraised value shall exceed by ten per centum or more the value so declared in the entry, then, in addition to the duties imposed by law on the same, there shall be levied, collected, and paid der^Tiua^ion.""^ "° a duty of twenty per centum ad valorem on such appraised value: Provided, That the duty shall not be assessed upon an amount less than Proviso. the invoice or entered value, any act of Congress to the contrary not- j^^y^i'^'sP'oa^^^i' withstanding: And provided further. That the sections twenty-third voi. 13,'s. l. ' " ' and twenty-fourth of the act approved June thirtieth, eighteen hun- dred and sixty-four, entitled "An act to increase duties on imports, vol°'^' ^" ^*^' ''''^ and for other purposes," and all acts and parts of acts requiring duties to be assessed upon commissions, brokerage, costs of trans- portation, shipment, transhipment, and other like costs and charges incurred in placing any goods, wares, or merchandise on shipboard, and all acts or parts of acts inconsistent with the provisions of this act, are hereby repealed. Sec. 8. And be it further enacted. That so much of an act entitled Guano, export of. "An act to authorize protection to be given to citizens of the United isss, ch. i64. States who may discover deposits of guano," approved August eight- ^° ' ' ^" ' ' ' een, eighteen hundred and fifty-six, as prohibits the export thereof, is hereby suspended in relation to all persons who have complied with 252 ACT OF MAR. 14, 1866. the provisions of section second of said act for two years from and after July fourteenth, eighteen hundred and sixty -five. When act takes Sec. 9. And he it further enacted, That this act shall take effect on ***^*'*- and after the first day [of] April, eighteen hundred and sixty-five. 39-44 reiivJI ^'vli^ ^^^- ^^- ^^^ ^^ *'* further enacted, That so much of sections thirty- 1, p. iil, 1. L. ° ■ nine, forty, forty-one, forty-two, forty-three, and forty-four of the act entitled "An act to regulate the [collection of] duties on iniports and tonnage," approved March second, seventeen hundred and ninety- nine, as requires the branding or marking and certifying of casks, chests, vessels, and cases containing distilled spirits, or teas, be and the same is hereby revived, to be executed under such rules and regu- lations as shall be prescribed by the Secretary of the Treasury. cMnet' *''■' ™^' ^^^" ^^' ^^'^ ^^ *^ further enacted, That flax and hemp machinery "^ Ante,' p. 246, this and stcam agricultural machinery, as designated in section 21 ''°'' [twenty-one] of the act " to increase duties on imports, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, may be imported free from duty for one year from the passage of this act. ties"^^to be"^ toi- ®^*^- ^^- '^'"'^ ^^ ^^ further enacted, That in all proceedings brought lect'ed in coin. by the United States in any court for due recovery as well of duties upon imports alone as of penalties for the non-payment thereof, the judgment shall recite that the same is rendered for duties, and such judgment, interest, and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth that the recovery is for duties, and shall require the marshal to satisfy the same in the coin by law receivable for duties; and in case of levy upon and sale of the property of the judgment debtor, the marshal shall refuse payment from any purchaser at such sale in any other money than that specified in the execution, tai? goods destroyed ^EC. 13. And he it further enacted. That the eighth section of the by casualty to be act of March twQXiij -third, [eight] eighteen hundred and fifty- four, *''^*®*' " to extend the warehousing system by establishing private bonded vol. 10,' p. 273,'s:l! warehouses, and for other purposes," which authorized the Secretary of the Treasury, in case of the actual injury or destruction of goods, wares, or merchandise by accidental fire or other casualty, while in warehouse under bond, &c., to abate or refund the duties paid or accruing thereon, be extended so as to include goods, wares, or mer- chandise injured or destroyed in like manner while in the custody of the officers of the customs, and not in bond, and also to goods, wares, and merchandise so injured or destroyed after their arrival within the limits of any port of entry in the United States, and before the same have been honded [landed] under the suspension [supervision] Proviso. of the officers of the customs: Provided, That this act shall apply only to cases arising from and after its passage, and to cases where the duties have not already been paid. Approved, March 3, 1865. March 14, 1866. S. L., Vol. 14, Chap. XVII. — An act to extend the time for the withdrawal of ■ goods for consumption from puhlic store and 'bonded warehouse, and for other purposes. Be it enacted by the Senate and House of Representatives of the 1866°*'^ oo^s^'' &c' ^^^^^'^ States of America in Congress assembled, That on and after under bond.^in any the passage of this act, and until the first day of May, eighteen hun- Sousei'on^w'hich^du- drcd and sixty-six, any goods, wares, or merchandise under bond, in m^^ be"^ withdrawn ^^^ public or private bonded warehouse, upon which the duties are fo\ ^consumption Unpaid, may be withdrawn for consumption, and the bonds cancelled duties. P"-''"®"* °^ on payment of the duties and charges prescribed by law ; and any goods, wares, or merchandise deposited in bond, in any public or ACTS OF MAE. 16, 1866 ; MAY 16, 1866 ; JUNE 1, 1866. 253 private bonded warehouse, on and after the first day of May afore- .brr^^ILJ^'^LJz said, and all goods, wares, or merchandise remaining in warehouse, may be withdrawn, under bond, on said first day of May, may be withdrawn for con- ^tter^ imp'ortatio" sumption within one year from the date of original importation, on "Po" payment, &c. {)ayment of the duties and charges to which they may be subject by aw at the time of such withdrawal ; and after the expiration of one ^^^°^ "'atter ^one year from the date of original importation, and until the expiration year and within of three years from said date, any goods, wares, or merchandise, in aate^offmiKfrtatio™ bond as aforesaid, may be withdrawn for consumption on payment of the duties assessed on the original entry and charges, and an addi- tional duty of ten per centum of the amount of such duties and charges. Sec. 2. And he it further enacted, That neither this nor any other of bonde?goods*and act shall operate to prevent the exportation of bonded goods, wares, their transportation or merchandise from warehouse within three years from the date of v^ntedf*^ °°* ^'^ original importation, nor their transportation in bond from the port into which they were originally imported to any other port or ports for the purpose of exportation ; and all acts and parts of acts incon- ^^^^^^^1^°^ iamn- sistent with the provisions of this act are hereby repealed. Approved, March 14, 1866. S. L., Vol 14, Chap. XVIII. — An act to further secure American citizens certain March 16, 1866. privileges under the treaty of Washington. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled.. That the produce j'^fr'^'" produce of the forests of the State of Maine upon the Saint John river and its Mainef sawla^ in tributaries, owned by American citizens, and sawed or hewed in the be'^dmitted^free o? Province of New Brunswick by American citizens, (the same being duty, unmanufactured in whole or in part,) which is now admitted into the ports of the United States free of duty, shall continue to be so admitted under such regulations as the Secretary of the Treasury shall from time to time prescribe. Sec. 2. And he it further enacted., That this act shall take effect gg^f"*" *•=* **''*^ from and after the seventeenth day of March, eighteen hundred and sixty-six. Approved, March 16, 1866. S. Ii., Vol 14, Chap. LXXXII. — An act imposing a duty on live animals. May 16, 1866. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled.. That on and after imS's^^importel *° the passage of this act, there shall be levied, collected, and paid, on all horses, mules, cattle, sheep, hogs, and other live animals imported from foreign countries, a duty of twenty per centum ad valorem: Provided., That any such animals now bona fide owned by resident Proviso, citizens of the United States, and now in any of the provinces of British America, may be imported into the United States free of duty until the expiration of ten days next after the passage of this act. Approved, May 16, 1866. S. L., Vol. 14, Chap. CV. — An act to protect American citizens engaged in lum- .Tune 1, 1866. Tyering on the St. Croix River, in the State of Maine. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled, That the produce of certain produce the forests of the State of Maine upon the St. Croix river and its be admitted^?re?of tributaries, owned by American citizens, and sawed in the province "^"^y- 254 ACT OF JULY 28, 1866. of New Brunswick by American citizens, (the same being unmanu- factured 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 Secre- tary of the Treasury shall from time to time prescribe. gjjWhen act takes jgEc. 2. And ie it further enacted, That this act shall take effect from and after its passage. Approved, June 1, 1866. July 28, 1866. g. L., VoL. 14, Chap. CCXCVIII. — An act to protect the revenue, and for other purposes. Be it enacted 'by the Senate and House of Representatives of the fo™er*dut?e"*f" m United States of America in Congress assembled, That from and after August "lo, ' 1866, the tenth day of August, eighteen hundred and sixty-six, in lieu of upon— ^j^g duties now imposed by law on the articles mentioned and em- braced in this section, there shall be levied, collected, and paid, on all goods, wares, and merchandise imported from foreign countries, the duties heretofore [hereinafter] provided, viz : cigars, cigar- Qn ciffars, cigarettes, and cheroots of all kinds, three dollars per ' pound, and, in addition thereto, fifty per centum ad valorem: Pro- vided, that paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars: And hoJ^ to"^ be packed pi^ovided further. That on and after the first day of August, eighteen ' hundred and sixty-six, no cigars shall be imported unless the same How to be en- are packed in boxes of not more than five hundred cigars in each box ; puee'a. * ° w ere ^^^ ^^ entry of any imported cigars shall be allowed of less quantity Te be stamped. Wig^xi three thousand in a single package ; and all cigars on importa- tion shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected and a stamp affixed to each box indicating such inspection, with the stamps to be (Jate thereof. And the Secretary of the Treasury is hereby author- ^^"^ * ■ ized to provide the requisite stamps, and to make all necessary regu- lations for carrying the above provisions of law into effect ; Cotton. On cotton, three cents per pound. rfara?ions'^'f^df'^ ^^ ^ compounds or preparations of which distilled spirits is a tilled sp'irits." ^ component part of chief value, there shall be levied a duty not less ou^'^lfquors,^'' a n'd than that imposcd upon distilled spirits : Provided, That brandy and wines how' to be other spirituous liquors may be imported in casks or other packages impor e . ^^ ^^^ capacity not less than thirty gallons ; and that wine in bottles may be imported in boxes containing not less than one dozen bottles titles 'after^october of not more than one (juart each ; and wine, brandy, or other spirit- feited^^' *° ^^ '"'' "o^^ liquor imported into the United States, and shipped after the first day of October, eighteen hundred and sixty-six, in any less quantity than herein provided for, shall be forfeited to the United States. Vessels between Sec. 2. And be it further enacted, That the second proviso in sec- and* sandwicl*"is- tion four of an act entitled "An act amendatory of certain acts im- ' a°'^^touna e°°duty POsing duties upon foreign importations," approved March three, more than^once a eighteen hundred and sixty-five, shall be construed to include any ''^I'^s 6 5 ch 80. ship, vessel, or steamer to or from any port in the Sandwich Islands Vol. 13, p! 493, s. L. or Society Islands. Sec. 3. And be it further enacted, That so much of an act entitled tion^of'certain.'"^*^' "An act to authorize protection to be given to citizens of the United Vol \i ^v 119 s^L St^t^s ^^^ ^^y discover deposits of guano," approved August ° ■ ' ■ ■ eighteen, eighteen hundred and fifty-six, as prohibits the export thereof, is hereby suspended in relation to all persons who have com- plied with the provisions of section second of said act, for five years from and after the fourteenth day of July, eighteen hundred and sixty-seven. ACT OF JULY 28, 1866. 255 Sec. 4. And be it further enacted, That all laws and parts of laws rejea?ed.^ bounties allowing fishing bounties to vessels hereafter licensed to engage in the fisheries be, and the same are hereby, repealed: Provided^ That, remitted^ "on '^ salt from and after the date of the passage of [tjhis act, vessels licensed used in curing flsh. to engage in the fisheries may take on board imported salt in bond to be used in curing fish, under such regulations as the Secretary of the Treasury shall prescribe, and upon proof that said salt has been used in curing fish, the duties on the same shall be remitted. Sec. 5. And he it further enacted, That, from and after the passage at deBignated'ports^ of this act, all goods, wares, or merchandise arriving at the ports of destined for places New York, Boston, and Portland, or any other port of the United ince?, Icf.^may^be States which may be specially designated by the Secretary of the rie'd'^throiSC &cf' Treasury, and destined for places in the adjacent British provinces, or arriving at the port of Point Isabel, Texas, or any other port of the United States which may be specially designated by the Secretary of the Treasury, and destined for places in the republic of Mexico, may be entered at the custom-house, and conveyed, in transit, through the territory of the United States, without the payment of duties, under such rules, regulations, and conditions for the protection of the revenue as the Secretary of the Treasury may prescribe. Sec. 6. And be it further enacted. That imported goods, wares, or Goods, with con- I T-i V ij. -ii 1 ± ii i! sent of authorities merchandise m bond, or duty paid, and products or manufactures or of proTinces, &c., the United States, may, with the consent of the proper authorities of fcfola their*^^'e^^^ the provinces or republic aforesaid, be transported from one port or tory from one place place in the United States to another port or place therein, over the united*st*atesf **** territory of said provinces or republic by such routes, and under such rules, regulations and conditions as the Secretary of the Treasury may prescribe; and the goods, wares, and merchandise, so trans- ported, shall, upon arrival in the United States from the provinces or republic aforesaid, be treated in regard to the liability to or ex- emption from duty, or tax, as if the transportation had taken place entirely within the limits of the United States. Sec. 7. And be it further enacted, That whenever it shall be shown ^ f**^?l^f °^ci'ti°°' to the satisfaction of the Secretary of the Treasury that more moneys ^heS^'may"^ he re- have been paid to the collector of customs, or others acting as such, eomp1?4nce' * w 1 1 h than the law requires, and the parties have failed to comply with certain forms of the requirements of the fourteenth and fifteenth sections of the act *T'864, eh. i7i, entitled "An act to increase the duties on imports, and for other pur- ^^-^^i ^^g 214 poses," approved June thirtieth, eighteen hundred and sixty-four, s. l." see p! 244) and the Secretary of the Treasury shall be satisfied that said non- *^^^ ^°'' compliance with the requirements as above stated was owing to cir- cumstances beyond the control of the importer, consignee, or agent making such payments, he may draw his warrant upon the treasurer in favor of the person or persons entitled to the overpayment, direct- ing the said treasurer to refund the same out of any money in the treasury not otherwise appropriated. Sec. 8. And be it further enacted, Tha^t the ]^Tovisionsoi the second, The protection third, and fourth sections of the act approved March second, eighteen ffacers *exte^nds ° to hundred and thirty-three, entitled "An act further to provide for the ItrecUon ^"ot'^t he collection of duties on imports," and of the twelfth section of the act Executive under approved March third, eighteen hundred and sixty-three, entitled "An cofiection of"^ahau^ act to prevent and punish frauds upon the revenue, to provide for the '^''ilss^ctL 57f§ fg" more certain and speedy collection of claims in favor of the United 4, s. l., vol.' 4, p. States, and for other purposes," shall be taken and deemed as extend- is 6 3 , ch. 120, ing to and embracing all cases arising or which may have heretofore | ^|^(^- ^■' ^°'- i^, arisen, and all suits and prosecutions heretofore brought and now ises, ch. 120, pending, or which may hereafter be brought against any officer of the |2o.^" ^°'' ^^' ^' United States or other person by reason of any acts done or proceed- g ^ l,^ ^ ' I'^o^^^' ings had by such officer or other person, under authority or color of the 375. ' • - p- act approved March twelve, eighteen hundred and sixty-three, en- 256 ACT OF JULY 28, 1866. titled "An act to provide for the collection of abandoned property, and for the prevention of frauds in insurrectionary districts within the United States," or the act approved July two, eighteen hundred and sixty- four, entitled "An act in addition to the several acts concerning commercial intercourse between loyal and insurrectionary States, and to provide for the collection of captured and abandoned property, and the prevention of frauds in States declared in insurrection": Provided, That such acts done or proceedings had under the two acts last aforesaid, or under color thereof, shall have been done and had under the authority or by the direction of the executive government of Amounts recov- the United States : And provided further, That when a recovery shall luch' officers* to'^bl have been, or shall hereafter be, had in any such suit or prosecution ceeds of *sa°es and brought. Or which may hereafter be brought, as aforesaid, the payment leases, &c. of the amount recovered, as provided for in the said twelfth section of the act approved March third, eighteen hundred and sixty -three, afore- said, shall be made out of the moneys arising and obtained from the proceeds of sales and leases and fees collected and paid over to the gov- ernment under the two acts approved March twelve, eighteen hundred and sixty-three, and July second, eighteen hundred and sixty-four, aforesaid, in relation to captured and abandoned property. Dutiable value of Sec. 9. And he it further enacted, That in determining the dutiable mse^'how to^be^de- value of merchandise hereafter imported, there shall be added to the termined. cost, or to the actual wholesale price or general market value at the time of exportation in the principail markets of the country from whence the same shall have been imported into the United States, the cost of transportation, shipment, and transhipment, with all the ex- penses included from the place of growth, production, or manufacture, whether by land or water, to the vessel in which shipment is made to the United States ; the value of the sack, box, or covering of any kind in which such goods are contained ; commission at the usual rates, but in no case less than two and a half per centum ; brokerage, export duty, and all other actual or usual charges for putting up, preparing, and packing for transportation or shipment. And all charges of a gen- eral character incurred in the purchase of a general invoice shall be distributed pro rata among all parts of such invoice ; and every part thereof charged with duties based on value shall be advanced accord- ing to its proportion, and all wines or other articles paying specific duty by grades shall be graded and pay duty according to the actual Additions to en- value SO determined : Provided, That all additions made to the entered part^ o'f'"act'uai value of merchandise for charges shall be regarded as part of the ^^'"cent* wbat'dnty ^^^^^^ value of such merchandise and if such addition shall exceed by to'^be paid. ten per centum the value so declared in the entry, in addition to the duties imposed by law, there shall be levied, collected, and paid a duty Duty never on of twenty per centum on such value : Provided, That the duty shall in value*''*" invoiced ^^ ^^^^ j^g asscssed upon an amount less than the invoice or entered This not to apply value : Provided further, That nothing herein contained shall apply uniess,'^&c° "^°°'^' ^^ long-combing or carpet wools costing twelve cents or less per pound, unless the charges so added shall carry the cost above twelve cents per pound, in which case, one cent per pound duty shall be added. soid^after femalu^ ^'^^- ^^- ^^^ ^^ ^'^ further enacted. That the second proviso in see- ing 'three years In tion twenty-one of an act entitled "An act increasing temporarily the penaes,^'S ' tcf ^be duties on imports, and for other purposes," approved July fourteen, ^*ii62^°ch' ^63 § eighteen hundred and sixty-two, which provides that any goods re- 21, vol! 12; p. 560, maining in public store or bonded warehouse beyond three years shall ®' ^' be regarded as abandoned to the government, and sold under such regulations as the Secretary of the Treasury may prescribe, and the proceeds paid into the treasury, be, and the same is hereby, amended voi:^9,%*^53,*l.'i5/' ^" ^^ ^ authorize the Secretary of the Treasury, in case of any sale under the said provision, to pay to the owner, consignee, or agent of such goods, the proceeds thereof, after deducting duties, charges, and ACT OF JULY 28, 1866. 257 expenses, in conformity with the provision of the first section of the warehouse act of August six, eighteen hundred and forty-six. Sec. 11. And ie it further enacted, That during [the] period of one ma'ke'sugar^om year from the passage of this act, there may be imported into the beets may be duty United States, free of duty, any machinery designed solely for and ^^^ "^ °°^ ^^'''^' adapted to the manufacture of sugar from beets, including all the pre- liminary processes requisite therefor, but not including any machinery which may be used for any other manufactures. Sec. 12. And he it further enacted, That upon the reimportation of tion^o? products^'oit articles once exported of the growth, product, or manufacture of the the^ unued^^states United States, upon which no internal tax has been assessed or paid, an^ interna?" tax^'a or upon which such tax has been paid and refunded by allowance or p"*fa equal to such drawback, there shall be levied, collected, and paid a duty equal to the tax.^ ^^^^ tax imposed by the internal revenue laws upon such articles. voi.*^^ ^' Sec. 13. And te it further enacted. That there shall be established ^i^f "estabiisii^d^*in in and attached to the department of the treasury a bureau to be Treasury Depart- styled " the bureau of statistics," and the Secretary of the Treasury ™^"*' is hereby authorized to appoint a director to superintend and control ar° and* duties^ ^^'' the business of said bureau, who shall be paid an annual salary of '^'' ^° thirty-five hundred dollars. And it shall be the duty of the director meree"and navfg™- of the bureau of statistics to prepare the report on the statistics of **»?■ T • .- ^ 1 -^ • 1 -111 Report, when to commerce and navigation, exports and imports, now required by law te submitted to to be submitted annually to Congress by the Secretary of the Treas- Congress. ury; and said report, embracing the returns of the commerce and navigation, the exports and imports of the United States to the close of the fiscal year, shall be submitted to Congress in a printed form on or before the first day of December next succeeding ; and the said ^f *e°ports and''" m^ director, as soon as practicable after the organization of this office ports. shall, under the direction of the Secretary of the Treasury, prepare and publish monthly reports of the exports and imports of the United States, including the quantities and values of goods warehoused or withdrawn from warehouse, and such other statistics relative to the trade and industry of the country as the Secretary of the Treasury may consider expedient. And the director of the bureau of statistics Annual statement shall also prepare an annual statement of vessels registered, enrolled, ° ^^^^^ ^' and licensed under the laws of the United States, together with the class, name, tonnage, and place of registry of each vessel, and such other information as the Secretary of the Treasury may deem proper to embody therein ; and to enable the said director to furnish the in- System of num- formation required, the Secretary of the Treasury shall have power, rouedf ^nis^tered^ under such regulations as he shall prescribe, to establish and provide be^stabiisif^d. "^^^ a system of numbering vessels so registered, enrolled, and licensed; and each vessel so numbered shall have her number deeply carved or Numbers, how to otherwise permanently marked on her main beam ; and if at any time Vessel ceasing to she shall cease to be so marked, such vessel shall be no longer recog- be a^united^^ltltes nized as a vessel of the United States. The said director shall also vessel. prepare an annual statement of all merchandise passing in transit of*2i°??hlndise"^?n through the United States to foreign countries, each description of transit, warehoused, merchandise, so far as practicable, warehoused, withdrawn from ware- "^"^ house for consumption, for exportation, for transportation to other districts, and remaining in the warehouse at the end of each fiscal year. It shall be the further duty of said director to collect, digest, ufacfure"*^^ °* ™^°" and arrange, for the use of Congress, the statistics of the manufactures of the United States, their localities, sources of raw material, markets, exchanges with the producing regions of the country, transportation of products, wages, and such other conditions as are found to affect their prosperity ; and to aid him in the discharge of these duties, the cierks. several clerks now employed in the preparation of statistics in the treasury department, or any bureau thereof, may be placed under his supervision and direction; and, in addition, the Secretary of the 13911— H. Doc. 671, 61-2 17 258 EESOLUTION OF MAR. 2, 1867; ACT OF MJ^R. 2, 1867. Treasury shall detail such other clerks as may be necessary to fully lea^^^^^^^ °' ^^' carry out the provisions of this act. And the expenses of the bureau of statistics for clerical service, publication of reports, stationery, books, and statistical periodicals and papers required by the bureau, shall be defrayed on the order and approval of the Secretary of the Treasury, out of any moneys in the treasury not otherwise appro- le^."^ ^ "'''"^ ^'^^^'" priated. And all letters and documents to and from the director of the bureau of statistics, relating to the duties and business of his office, shall be transmitted by mail free of postage. reS°"ta"°° n°* any Sec. 14. And be it further enacted, That the Secretary of the Treas- insurrection'^ma* be ""^^ ^^ authorized to suspend the collection, in any of the States here- nsurrec^on^may^^e ^^1^^,^ declared in insurrection, of the direct tax imposed by an act of "^^istif ch. il? vol. Congress passed August fifth, eighteen hundred and sixty-one, enti- s^' ^'ill^ihi^' \' ^^^^ "^^ ^^^ ^° provide increased revenue from imports, to pay inter- ee p. , a TO . ^^^ ^^ ^j^^ public debt, and for other purposes," until January first, eighteen hundred and sixty-eight. Approved, July 28, 1866. February 14. 1867. S. L., VoL. 15, p. 492. — Treaty with Madagascar, February 1^, 1867. Tariff. Article III. Commerce between the people of America and Mada- gascar shall be perfectly free, with all the privileges under which the most favored nations are now or may hereafter be trading. Citizens of America shall, however, pay a duty, not exceeding ten per cent, on both exports and imports in Madagascar, to be regulated by a tariff mutually agreed upon, with the following exceptions: Munition of war, to be imported by the Queen of Madagascar into her dominions ports ana' exports'."' oi" by her order. Prohibited from export by the laws of Madagascar are munition of war, timber, and cows. No other duties, such as tonnage, pilotage, quarantine, lighthouse dues, shall be imposed in ports of either country on the vessels of the other to which national vessels or vessels of the most favored nations shall not equally be liable. March 2, 1867. g. L., VoL. 14, p. 571. — [No. 47.] — Joint resolution to amend section five of an act 1864 ch. 171, § 5. entitled "An act to increase duties on imports, and for other purposes," ap- proved June thirtieth, one thousand eight hundred and sixty-four. Be it resolved by the Senate and House of Representatives of the s.^L.'' See p! 237,' United States of America, in Cougress assembled, That the pa.v3^graph this vol. 'of section five of an act entitled "An act to increase duties on imports, las^ti^ngs, &c^ ve- and for other purposes," approved June thirtieth, eighteen hundred pealed. ^^^ sixty-four, as follows, to wit: "On lastings, mohair cloth, silk twist, wool, or other manufactured cloth woven or made in patterns of such size, shape, and form, or cut in such manner as to be fit for shoes, slippers, bootees, gaiters and buttons exclusively, not combined with India rubber, ten per cent ad valorem," be, and the same is hereby, repealed. m^ufae'tur""?beet Sec. 2. And be it further resolved, That from and after the passage sugar exempt from of this resolution, machinery for the manufacture of beet sugar, and " ^' imported for that purpose solely, shall be exempted from duty. Approved, March 2, 1867. March 2, 1867. S. L., VOL. 14, Ohap. CXOVII. — An act to provide increased revenue from 4m- " ported wool, and for other purposes. Be it enacted by the Senate and House of Representatives of the Duties in lieu of United States of America in Congress assembled. That from and after uTm°lnu"ficturea the passage of this act, in lieu of the duties now imposed by law on wool, &c. the articles mentioned and embraced in this section, there shall be ACT OF MAR. 2, 1867. 259 levied, collected, and paid on all unmanufactured wool, hair of the alpaca, goat, and other like animals, imported from foreign countries, the duties hereinafter provided. All wools, hair of the alpaca, goat, vidYd°iuto° t h^r e e and other like animals, as aforesaid, shall be divided, for the purpose classes. of fixing the duties to be charged thereon, into three classes, to wit : — Class 1. — Clothing Wool. ing'^wooi toTncfude what. 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 tnree. Class 2.— Combing Wools. , class 2.— Comb- ing wools. That is to say, Leicester, Cotswold, Lincolnshire, down combing ^oo,\"^fifciuded wools, or other like combing wools of English blood, and usually herein. Put. Res. known by the terms herein used ; and also all hair of the alpaca, goat, fgei^' ^^^''^ ^ • and other like animals. ^^ vol ^15, ^^ 2i;^s. vol. Class 3. — Carpet Wools, and other similar Wools. class .3.— carpet wools and other 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. For the purpose of carrying into effect the classification herein pro- ^^u?^fl^^t°*h^^d'' vided, a sufficient number of distinctive samples of the various kinds posited in ciistom- of wool or hair embraced in each of the three classes above named, ''°"^"'^- selected and prepared under the direction of the Secretary of the .^ T*reasur'' De°ar(f Treasury, and duly verified by him, (the standard samples being ment^^^""^^ ^^^"^ retained in the Treasury Department,) shall be deposited in the cus- tom-houses and elsewhere, as he may direct, which samples shall be used by the proper officers of the customs to determine the classes above specified, to which all imported wools belong. And upon of arefciass" ^°°'^ 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, the duty shall be ten cents per pound, and, in addition thereto, eleven per centum ad valorem; upon 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, the duty shall be twelve cents per pound, and, in addition thereto, ten per centum ad valorem. Upon wools of the second class, and upon all hair of the of second class ; 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, the duty shall be ten cents per pound, and, in addition thereto, eleven per centum ad valorem ; upon 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, the duty shall be twelve cents per pound, and in addition thereto, ten per centum ad valorem. Upon wools of the third class the value whereof at the »* t'i''"e ^®'a?^c°rta1n™ports specially designated hy the President of the United States, and ° ' * '^ ^ i? ? ' * ^a destined for her Britannic Majesty^ s possessions in North America, inrend'ed°f or export^ may ie entered at the proper custom-house and conveyed in transit, without the payment of duties, through the territory of the United States, under such rules, regulations, and conditions for the protection of the revenue as the government of the United States may from time to time prescribe; and under like rules, regulations, and conditions, goods, wares, or merchandise may be conveyed in transit, without the payment of duties, from such possessions through the territory of the United States for export from the said ports of the United States. It is further agreed that, for the like period, goods, wares, or mer- sio^ras^to^co^nvJy- chandise arriving at any of the ports of her Britannic Majesty's ance in transit possessions in North America, and destined for the United States, ritoryf may be entered at the proper custom-house and conveyed in transit, Avithout the payment of duties, through the said possessions, under such rules and regulations, and conditions for the protection of the revenue as the governments of the said possessions may from time to time prescribe; and, under like rules, regulations, and conditions, goods, wares, or merchandise may be conveyed in transit, without payment of duties, from the United States through the said pos- sessions to other places in the United States, or for export from ports in the said possessions. Article XXX. It is agreed that, for the term of years mentioned in Article may'^carry fn'^Mt XXXIII. of this treaty, subjects of her Britannic Majesty may carry ^sh vessels goods in British vessels, without payment of duty, goods, wares, or mer- certain ports ofThe chandise from one port or place within the territory of the United Jther*^ su^if "Sports" States upon the St. Lawrence, the great lakes, and the rivers connect- i' part of such ing the same, to another port or place within the territory of the ca^adl* 'by "^"and Ignited States as aforesaid: Provided, That a portion of such trans- ^^^ '" ^°'"^- portation is made through the dominion of Canada, by land carriage and in bond, under such rules and regulations as may be agreed upon between the government of her Britannic Majesty and the govern- ment of the United States. Citizens of the United States may for the like period carry in Reciprocal privi- United States vessels, without payment of duty, goods, wares, or izfns o™the'*Tj2ited merchandise from one port or place within the possessions of her states. Britannic Majesty in North America to another port or place within the said possessions : Provided, That a portion of such transportation is made through the territory of the United States by land carriage and in bond, under such rules and regulations as may be agreed upon see p. 298, ante, between the government of the United States and the government "^'^ ''°'- of her Britannic Majesty. The government of the United States further engages not to im- Provision as to ^ , T ,• 1 11^ 'IT export duties o n pose any export duties on goods, wares, or merchandise carried under goods carried under this article through the territory of the United States; and her Maj- "^'^ article. esty's government engages to urge the parliament of the dominion of Canada and the legislatures of the other colonies not to impose any export duties on goods, wares, or merchandise carried under this article; and the government of the United States may, in case such export duties are imposed by the dominion of Canada, suspend, dur- 286 ACT OF MAR. 5, 1872. ing the period that such duties are imposed, the right of carrying granted under this article in favor of the subjects of her Britannic Majesty. Privileges granted The government of the United States may suspend the right of car- be suspended'by™iie rying granted in favor of the subjects of her Britannic Majesty under ited states, if, fj^j^g article, in case the dominion of Canada should at any time de- prive the citizens of the United States of the use of the canals in the said dominion on terms of equality with the inhabitants of the domin- ion, as provided in Article XXVII. Article XXXI. Unite' Provision as to The government of her Britannic Majesty further engages to urge i n ^Maine,™ floated upon the parliament of the dominion of Canada and the legislature aSn ii\OTed*to"''the of New Brunswick, that no export duty, or other duty, shall be levied United States from on lumber or timber of any kind cut on that portion of the American ew runsw c . territory in the State of Maine watered by the river St. John and its tributaries, and floated down that river to the sea, when the same is shipped to the United States from the province of New Brunswick. And, in case any such export or other duty continues to be levied after the expiration of one year from the date of the exchange of the ratifications of this treaty, it is agreed that the government of the United States may suspend the right of carrying hereinbefore granted under Article XXX. of this treaty for such period as such export or other duty may be levied. Proclamation. And whereas the said treaty has been duly ratified on both parts^ and the respective ratifications of the same were exchanged in the city of London, on the seventeenth day of June, 1871, by Robert C. Schenck, Envoy Extraordinary and Minister Plenipotentiary of the United States, and Earl Granville, her Majesty's Principal Secre- tary of State for Foreign Affairs, on the part of their respective governments : Now, therefore, be it known that I, Ulysses S. Grant, President of the United States of America, have caused the said treaty to be made public, to the end that the same, and every clause and article thereof, may be observed and fulfilled with good faith by the United States and the citizens thereof. In witness whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the City of Washington this fourth day of July, in the year of our Lord one thousand eight hundred and seventy- [SEAL.J one, and of the Independence of the United States the ninety-sixth. U. S. Grant. By the President: Hamilton Fish, Secretary of State. March 5, 1872. S. L., VOL. 17, Chap. XXIX. — An act to provide for the admission of paint- ings, statuary, and photographs for exMMtion free of duty. Cei Be it enacted by the Senate and Mouse of Representatives of the In s'&c'^to te'ad- ^'"''^'^^^ States of America in Congress assembled. That all paintings, mitt'ed free of duty, 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, of industry, and not intended for sale, shall be ad- mitted free of duty, under such rules and regulations as the Secretary ACTS OF APE. 5, 1872 ; MAY 1, 1872 ; JUNE 6, 1872. 287 of the Treasury shall prescribe : Provided. That bonds shall be given „ ^ o n a s for pay- j! ii. iiji-'^TT'iTf-ij. <• T -I :• ". ment 01 duties, &c. tor the payment to the United States ot such duties as are now im- posed by law upon any and all of such articles as shall not be re- exported within six months after such importation. Approved, March 5, 1872. S. L., Vol. 17, Chap. LXXXVIII.— 4« act for the relief of sufferers ly fire- at April 5, 1872. Chicago. Be it enacted iy the Senate and House of Representatives of the United States of America in Congress assembled, That on all goods, Gooas,_ &c., sent wares, and merchandise which may be sent from places without the united^'states for limits of the United States as gratuitous contributions to the relief ferers^by^ thi cw- of sufferers by the fire which occurred at Chicago, Illinois, October cago Are, to be ad- seventh, eighth, and ninth, eighteen hundred and seventy-one, shall, "''"^'^ ^^^^ °* *^"'^- when imported and consigned to the proper authority at Chicago for distribution, be admitted free of duty. _ Sec. 2. That there shall be allowed and paid, under such regula- anowed^'of ^he" im^ tions as the Secretary of the Treasury shall prescribe, on all ma- port duties on cer- terials, except lumber, imported to be and actually used in buildings terfais*""^'"^ "^' erected on the site of buildings burned by said fire, a drawback of the import duties paid on the same: Provided, That said materials Proviso. shall have been imported and used during the term of one year from and after the passage of this act. Sec. 3. That the commissioner of internal revenue is hereby au- er^f inte'ruS'Seve' thorized to suspend the collection of such taxes as may have been as- nue may suspend sessed, or as may have accrued, prior to the ninth of October, eigh- certa°iu''intCTnaf teen hundred and seventy-one, in the first collection district of the ^^ff^J^ *''^. f'^fi^ State of Illinois, against any person residing or doing business and of iiunois. owning property in that portion of the city of Chicago recently de- stroyed by fire, and who, in the opinion of said commissioner, has suf- fered material loss by such fire : Provided, That such suspension shall proviso, not be continued after the close of the next regular session of Con- gress. Approved, April 5, 1872. S. L., Vol. 17, Chap. CXXXI. — An act repealing the duty on tea and coffee. May l, 1872. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled, That on and after ^e'^ree'So ^°i^^^ *° the first day of July next tea and coffee shall be placed on the free duty. Jujy'i,'i872. list, and no further import duties shall be collected upon the same, wh^t °i J 'in' "pubuc And all tea and coffee which may be in the public stores or bonded stores, &c., on that warehouses on said first day of July shall be subject to no duty upon 409! ^^ ^°^ ' ^' the entry thereof for consumption, and all tea and coffee remaining in bonded warehouses on said first day of July, upon which the du- ties shall have been paid, shall be entitled to a refund of the duties paid. Approved May 1, 1872. S. L., Vol. 17, Chap. CCCXV. — An act to reduce duties on imports, and to reduce Tune 6, 1872. internal taxes, and for other pruposes. Be it enacted by the Senate and House of Represeiitatives of the United States of America in Congress assembled. That on and after Customs duties the ifirst day of August, eighteen hundred and seventy-two, in lieu of duties,'' from*°'^'Au- the duties heretofore imposed by law on the articles hereinafter s"^' 1, 1872, upon 288 ACT OF JUNE 6, 1872. coal ; salt; oatmeal ; potatoes ; leather and skins. Customs duties in lieu of former duties from Au- gust 1, 1872, upon chlccory root ; tim- ber, boards, &c. ; planed, &c. ; lum- ber : hubs, blocks, &c. ; pickets, &c. ; laths, shingles, clapboards ; furniture ; casks and barrels ; trees, plants, seeds, &c. ; ginger ; enumerated or provided for, imported from foreign countries, there shall be levied, collected, and paid the following duties and rates of duty, that is to say : On all 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. On all bituminous coal and shale, seventy-five cents per ton of twenty-eight bushels, eighty pounds to the bushel. On salt, in bulk, eight cents per one hundred pounds. On salt, in bags, sacks, barrels, or other packages, twelve cents per one hundred pounds. On oat-meal, one half cent per pound. On potatoes, fifteen cents per bushel. On bend or belting leather, and on Spanish or other sole leather, fifteen per centum ad valorem. On calf -skins, tanned, or tanned and dressed, twenty -five per centum ad valorem. On upper leather of all kinds, and on skins dressed and finished of all kinds, not herein otherwise provided for, twenty per centum ad valorem. On all skins for morocco tanned, but unfinished, ten per centum ad valorem. On chiccory-root, ground or unground, one cent per pound. On all timber, squared or sided, not otherwise provided for, one cent per cubic foot ; On sawed boards, plank, deals, and other lumber of hemlock, white- wood, sycamore, and bass'-wood, one dollar per thousand feet board measure ; On all other varieties of sawed lumber, two dollars per thousand feet board measure : Provided, That 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. On hubs for wheels, posts, last-blocks, wagon blocks, oak blocks, gun blocks, heading blocks, and all like blocks or sticks, rough-hewn or sawed only, twenty per centum ad valorem. On pickets and palings, twenty per centum ad valorem. On laths, fifteen cents per thousand pieces. On all shingles, thirty-five cents per thousand. On pine clapboards, two dollars per thousand. On spruce clapboards, one dollar and fifty cents per thousand. On house or cabinet furniture, in pieces or rough, and not finished, thirty per centum ad valorem. On cabinet wares and house furniture, finished, thirty-five per centum ad valorem. On casks and barrels, empty, and on sugar-box shooks, and pack- ing-boxes of wood, not otherwise provided for, thirty per centum ad valorem. On fruit, shade, lawn, and ornamental trees, shrubs, plants, and flower-seeds, not otherwise provided for, twenty per centum ad va- lorem. On garden-seeds, and all other seeds for agricultural and horti- cultural purposes, not otherwise provided for, twenty per centum ad valorem. On ginger, ground, three cents per pound. On ginger, preserved or pickled, thirty-five per centum ad valorem On ginger, essence of, thirty-five per centum ad valorem. ACT OF JUNE 6, 1872. 289 On chocolate, five cents per pound, and on cocoa, prepared or manu- chocolate, factured, two cents per pound. Sec. 2. That on and after the first day of August, eighteen hundred i8?'™rat4"ordutV and seventy-two, in lieu of the duties imposed by law on articles in to be ninety per this section enumerated, there shall be levied, collected, and paid on now imposea upon the goods, wares, and merchandise in this section enumerated and pro- vided for, imported from foreign countries, ninety per centum of the several duties and rates of duty now imposed by law upon said articles severally, it being the intent of this section to reduce existing duties on said articles ten per centum of such duties, that is to say : On all manufactures or cotton of which cotton is the component "ftonV"*^'"™^ °* part of chief value. On all wools, hair of the alpaca, goat, and other animals, and all man°facturastht?e^ manufactures wholly or in part of wool or hair of the alpaca, and of; other like animals, except as hereinafter provided. 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 manu- &c**"®' *'^" *=^™p'' factures of metals of which either of them is the component part of chief value, excepting percussion caps, watches, jewelry, and other a t i articles of ornament: Provided, That all wire-rope and wire strand isT^rates^of^duty or chain made of iron-wire, either bright, coppered, galvanized, or cent'' of "the'^u^es coated with other metals, shall pay the same rate of duty that is now now imposed upon levied on the iron wire for which said rope or strand or chain is ^ '^*"'^<'p^' <=■ • 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 print- g^P^r- &c., except, ing paper, books and other printed matter, not herein specifically ''' °° ^' provided for. On all manufactures of India rubber, gutta-percha, or straw, and iSd'^oii-cioths; *'^" on oil-cloths of all descriptions. On glass and glassware, and on unwrought pipe-clay, fine clay, and |,are ; ^""^ ^'^^^" fuller's earth. On all leather not otherwise herein provided for, and on all manu- leather, Sie. ; factures of skins, bone, ivory, horn, and leather, except gloves and mittens, and of which either of said articles in the component part of chief value ; and liquorice paste or liquorice juice. liquorice paste, &c. Sec. 3. That on and after the first day of October next there shall yaiOTem^^addmonal be collected and paid on all goods, wares, and merchandise of the duty after October growth or produce of countries east of the Cape of Good Hope gbodiy^the" p'roduce (except wool, raw cotton, and raw silk as reeled from the cocoon, or of countries east of not further advanced than tram, thrown, or organzine), when im- Hope, when, &c. ported 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. 4. That on and after the first day of August, eighteen hundred for^e'r^duties'?rom and seventy-two, in lieu of the duties heretofore imposed by law on August i, i872, the articles mentioned in this section, there shall be levied, collected, "^°° and paid on the goods, wares, and merchandise in this section enu- merated, imported from foreign countries, the following duties and rates of duty, that is to say: On all burlaps, and like manufactures of flax, jute, or hemp, or of "a\°"ic?!"^^^ ° * 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 ; on all oil-cloth foundations or floor-cloth cotton-bag's, "S^T^' canvas, made of flax, jute, or hemp, or of which flax, jute, or hemp 13911— H. Doc. 671, 61-2 19 290 ACT OF JUNE 6, 1872. insulators in teleg- raphy, except, &c. ; bouillons, &c. ; emery ; corks, &c. ; acids ; acetates. Customs duties on blue vitriol ; camphor ; quinine ; potash ; Eochelle salts ; sal-soda, &c. ; santonine ; strychnia ; bay-rum, &c. rum essence ; sized paper ; vermuth ; mustard ; currants, flgs, rai- sins, dates, &c. ; condensed milli ; fire-crackers ; tin ; iron, &c., plates ; Moisic iron ; umbrella, &c., ribs, &c. shall be the component material of chief value, forty per centum ad valorem; on all bags, cotton bags, and bagging, and all other like manufactures, not herein otherwise provided for, except bagging for cotton, composed wholly or in part of flax, hemp, jute, gunny-cloth, gunny-bags, or other material, forty per centum ad valorem. On insulators for use exclusively in telegraphy, except those made of glass, twenty-five per centum ad valorem. On bouillons or cannetille, and metal threads, file or gespinst, twenty-five per centum ad valorem. On emery ore, six dollars a ton ; and on emery grains, two cents a pound. On corks and cork bark, manufactured, thirty per centum ad valorem. On acids, namely, acetic, acetous, and pyroligneous of specific grav- ity of 1.047, or less, five cents per pound ; acetic, acetous, and pyrolig- neous of specific gravity over 1.047, thirty cents per pound ; carbolic, liquid, ten per centum ad valorem ; gallic, one dollar per pound ; sul- phuric, fuming (Nordhausen), one cent per pound; tannic, one dollar per pound ; tartaric, fifteen cents per pound. On acetates of ammonia, twenty -five cents per pound; baryta, twenty-five 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; potassa, twenty-five cents per pound; soda, twenty -five cents per pound; strontia, twenty-five cents per pound; zinc, twenty-five cents per pound. On blue vitriol, four cents per pound ; On camphor, refined, five cents per pound ; On sulphate of quinine, twenty per centum ad valorem; On chlorate of potash, three cents per pound ; On Eochelle salts, five cents per pound; On sal-soda, and soda-ash, one- fourth of one cent per pound ; On santonine, three dollars per pound ; On strychnia, one dollar per ounce; On 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. On rum essence or oil, and bay-rum essence or oil, fifty cents per ounce. On all sized or glued paper, suitable only for printing-paper, twenty-five per centum ad valorem; On vermuth, the same duty as on wines of the same cost ; On mustard, ground, in bulk, ten cents per pound ; when enclosed in glass or tin, fourteen cents per pound ; On Zante or other currants, one cent per pound ; On figs, two and one-half cents per pound ; On raisins, two and one-half cents per pound ; On dates and prunes, one cent per pound ; On preserved or condensed milk, twenty per centum ad valorem ; On 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. On tin, in plates or sheets, terne, taggers tin, fifteen per centum ad valorem. On iron and tin plates galvanized or coated with any metal by elec- tric batteries, two cents per pound. On Moisic iron, made from sand ore by one process, fifteen dollars per ton. On 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, a duty of forty-five per centum ad ACT OF JUNE 6, 1872. 291 valorem : Provided, That the rate of duty upon umbrellas, parasols, and sunshades, when covered with silk or alpaca, shall be sixty per centum ad valorem ; all other umbrellas shall be forty-five per centum umbrellas ; ad valorem; On saltpetre, crude, one cent per pound; refined and partially re- saltpetre. fined, two cents per pound. Sec. 5. That on and after the first day of August next the importa- fr^*'aufy o*n*and tion of the articles enumerated and described in this section shall be a't^er August i, exempt from duty, that is to say : Acid, boracic and sulphuric; Agates, unmanufactured ; Almond shells; Aluminium, or aluminum ; Amber beads and amber gum ; American manufactures, the following, to wit, casks, barrels, or carboys, and other vessels, and grain-bags, the manufacture of the United States, if exported, containing American produce, and declara- tion be made of intent to return the same empty, under such regula- tions as shall be prescribed by the Secretary of the Treasury ; Angelica root; 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 associa- tion : Provided, That bond be first given, in accordance with the regu- lations 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 said six months ; Annato, roncou, rocou, or Orleans, and all extracts of ; Annatto-seed ; Antimony, ore, and crude sulphuret of; Aqua fortis; Argal-dust ; Arseniate of aniline ; Balm of Gilead ; Balsams, viz. : Copavia, fir or Canada, Peru and Tolu; Bamboo reeds, no further manufactured than cut into suitable lengths for walking-sticks or canes, or for sticks for umbrellas, para- sols, or sunshades ; Bamboos, unmanufactured ; Bezoar stones ; Bed feathers and downs ; Birds, stuffed; Black salts; Black tares ; Bladders, crude, and all integuments of animals not otherwise pro- , Articles exempt .,,«'' ^ ^ from duty on ana Vlded tor ; after August 1, Bologna sausages; Bones, crude and not manufactured; bones, burned, calcined, ground, or steamed ; Borax, crude; Borate of lime ; 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: Provided, That 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 1872. 292 ACT OF JUNE 6, 1872. 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; 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 per- sons, nor for sale ; Brazil paste; Brazil pebbles for spectacles, and pebbles for spectacles, rough ; Burgundy pitch ; Camphor, crude; Cat-gut strings, or gut-cord, for musical instruments ; Chamomile flowers ; Charcoal ; China root; Chinchona root; Chloride of lime; Coal stores of American vessels: Provided, That none shall be unloaded ; Cobalt, ore of ; Cocoa or cocao, crude, and fiber, leaves, and shells of ; Coir and coir yarn ; Colcothar, dry, or oxide of iron ; Coltsfoot (crude drug) ; Contrayerva-root ; Copper, old, taken from the bottom of American vessels compelled by marine disaster to repair in foreign ports ; Cowage down ; Cow or kine pox, or vaccine virus ; Cubebs ; Curling-stones or quoits ; Curry and curry powders; Cyanite or kyanite ; Diamonds, rough or uncut, including glazier's diamonds ; Dried bugs; Dried blood; Dried and prepared flowers ; Elecampane root ; Ergot ; Fans, common palm-leaf; Farina ; Flowers, leaves, plants, roots, barks, and seeds, for medicinal pur- poses, in a crude state, not otherwise provided for ; Firewood ; Flint, flints, and ground flint-stones ; Fossels ; Articles exempt Fruit, plants tropical and semi-tropical for the purpose of propa- Se" Au'grst't gation or cultivation; 1872. Galanga, or galangal ; Garancine ; Gentian-root ; Ginger-root ; Ginseng-root ; Goldbeaters' molds and goldbeaters' skins ; Gold-size ; Grease, for use as soap-stock only, not otherwise provided for ; Gunny-bags and gunny-cloth, old or refuse, fit only for remanufac- ture; ACT OF JUNE 6, 1872. 293 Gut and worm-gut, manufactured or unmanufactured, for whip and other cord ; Guts, salted; 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 ; Hide cuttings, raw, with or without the hair on, for glue-stock ; Hide-rope; Hides, namely. Angora goat-skins, raw, without the wool, unmanu- factured ; asses' skins, raw, unmanufactured ; Hides, raw or uncured, whether dry, salted, or pickled, and skins, except sheep-skins with the wool on ; Hones and whetstones; Hop-roots for cultivation; Horn-strips ; Indian hemp (crude drug) ; Indio or Malacca joints, not further manufactured than cut into suitable lengths for the manufacture into which they are intended to be converted ; Iridium ; Isinglass, or fish-glue; Istle, or Tampico fiber; Jalap ; Josstick or Josslight; Jute butts; Leather, old scrap; Leaves, all, not otherwise provided for ; Lithographic stones, not engraved ; Loadstones ; Logs, and round unmanufactured timber not otherwise provided for and ship timber; Macaroni and vermicella; Madder and munjeet, ground or prepared, and all extracts of; Magnets ; Manganese, oxide and ore of ; Marrow, crude; Marsh mallows ; Matico leaf; Meerschaum, crude or raw ; Mica and mica waste; Mineral waters, all, not artificial ; Moss, sea-weed, and all other vegetable substances used for beds and mattresses; Murexide (a dye) ; Musk, crude; Mustard-seed, brown and white ; Nuts, cocoa and Brazil or cream ; Nux vomica; Oil, essential, fixed or expressed, viz. : Almonds ; amber, crude and Art icies exempt rectified ; ambergris ; anise, or anise-seed ; anthos, or rosemary ; berga- 1^^ A^u^g S° t^°i! mont; cajeput; caraway; cassia; cedrat; chamomile; cinnamon; cit- i^'^^. ronella, or lemon-grass; civet; fennel; jasmine, or jessamine; juglan- dium; juniper; lavender; mace; ottar of roses; poppy; sesame, or sesamum-seed, or bene; thyme, red or origanum; thyme, white, va- lerian ; Oil-cake ; Olives, green or prepared ; Orange buds and flowers ; 294 ACT OF JUNE 6, 1872. Orpiment ; Osmium ; Oxidizing paste; Palladium ; Paper-stock, crude, of every description, including all grasses, fibers, rags other than wool, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, 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; Pellitory root; Persis, or extract of archil, and cudbear ; Peruvian bark; Pewter and britannia metal, old, and fit only to be remanuf^ctured ; Phanglein ; Plumbago ; Polypodium ; Pulu; Quick-grass root ; Quills, prepared or unprepared ; Railroad ties, of wood; Eatan and reeds, unmanufactured; Rennets, raw or prepared; Root flour; Saffron and Safflower and extract of ; Saffron cake; Sago, crude; Sago and sago-flour; Saint John's beans; S a la cine ; Salep, or saloup; Sassafras, bark and root ; Sauerkraut ; Sausage-skins ; Seeds, namely, anise, anise star, Canary, chia, sesamum, sugar-cane, and seeds of forest-trees; Shark-skins ; Snails ; Soap-stocks ; Sparterre, for making ornamental hats ; Spunk ; Stavesacre, crude; Storax, or Styrax; Straw, unmanufactured; Strontia, oxide of, or protoxide of strontium ; Succinic acid; Sugar of milk ; Art Icles exempt Talc ; from duty on and Tomnrinr^o- after August 1, xamarinas, 1872. Teasels; Teeth, unmanufactured ; Terra-alba, aluminous; Tica, crude; Tin, in pigs, bars, or blocks, and grain tin; Tonquin, Tonqua, or Tonka beans ; Tripoli ; Umbrella sticks, crude, to wit, all partridge, hair-wood, pimento, orange, myrtle, and other sticks and canes, in the rough, or no further manufactured than cut into lengths suitable for umbrella, parasol, or sun-shade sticks or walking-canes ; ACT OF JUNE 6, 1872. 295 Uranium, oxide of; Vanilla beans or vanilla plants; Venice turpentine ; Wafers ; Wax, bay or myrtle, Brazilian and Chinese ; Whalebone, unmanufactured ; Yams; Yeast-cakes ; Zaffer. Sec. 6. That for all purposes the standard for vinegar shall be standard for vine taken to be that strength which requires thirty-five grains of bicar- ^^^' bonate of potash to neutralize one ounce troy of vinegar, and all im- port duties that now are, or may hereafter be, imposed by law on vinegar imported from foreign countries shall be collected according to said standard. Sec. Y. That for a term of two years from and after the passage of fo^^''steam " towlge this act, and no longer, machinery and apparatus designed only for, on canals, to be and adapted to be used for steam towage on canals, and not now two yearsf and cer"^ manufactured in the United States, may be imported by any State, *gi°g^j,''^'^'°'-P'o^™^- or by any person duly authorized by the legislature of any State, free of duty, subject to such regulations as may be prescribed by the Secre- tary of the Treasury ; and also that for the term of two years from and after the passage of this act, and no longer, steam plow ma- chinery, adapted to the cultivation of the soil, may be imported by any person for his own use, free of duty, subject to such regulations of the Secretary of the Treasury as before provided. Sec. 8. That all imported goods, wares, and merchandise which imported goods, may be in the public stores or bonded warehouses on the first day of August ^i, i872°'^to August, eighteen hundred and seventy-two, shall be subjected to no p^^ ^^^^ '^"ty- other duty upon the entry thereof for consumption than if the same were imported respectively after that day; and all goods, wares, and Duties paid on merchandise remaining in bonded warehouses on the day and year wTiehousea to° be this act shall take effect, and upon which the duties shall have been a'^J"^*^^. paid, shall be entitled to a refund of the difference between the amount of duties paid and the amount of duties said goods, wares, and merchandise would be subject to if the same were imported re- spectively after that day. Sec. 9. That where fire-arms, scales, balances, shovels, spades, axes, certain articles hatchets, hammers, plows, cultivators, mowing-machines, and reapers of'^drawback, when manufactured with stocks or handles made of wood grown in the ^"jgeT^ ch'^«°§ 4 United States are exported for benefit of drawback under section four voi. li, p. 293, s! of the act of August fifth, eighteen hundred and sixty-one, and en- vol. ^^ ^' ^^ ' "^'^ titled, "An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes," such articles shall be entitled to such drawback, under that act, in all cases when the imported material exceeds one-half of the value of the material used. Sec. 10. That from and after the passage of this act all lumber, tim- Materials for the ber, hemp, Manila, and iron and steel rods, bars, spikes, nails, and ?e?tefn'^vess4i^may bolts, and copper and composition metal, which may be necessary for t^n^"^'"^'*'^ '° 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 p&sage of this act, may be imported in bond, under such regulations as the Secretary of the Treasury may prescribe ; and upon proof that such materials have been used for the purpose afore- said, no duties shall be paid thereon: Provided, That vessels receiv- No duties to be ing the benefit of this section shall not be allowed to engage in the ^^such vessels not coastwise trade of the United States more than two months in any one ^ise^^^rade' *^nfo^re year, except upon the payment to the United States of the duties on than, &c. 296 ACT OF JUNE 10, 1872 ; PROCLAMATION OF SEPT. 4, 1872. « pairs^o^certain'^ves- ''^hich a rebate is herein allowed : And provided further, That all ar- seis. tides of foreign production needed for the repair of American vessels engaged exclusively in foreign trade, may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe. mi?ted*on™sYit''usea ^EC. 11. That the proviso in section four of an act entitled "An act in curing certain to protect the revenue, and for other purposes," approved July twenty- 1866, ch. 298, § eighth, eighteen hundred and sixty-six, is hereby modified and s. iT^'see ' v- 255,' amended so as to read as follows : Provided, That from and after the this vol. ' date of the passage of this act, imported salt in bond may be used in curing fish, taken by vessels licensed to engage in the fisheries, under such regulations as the Secretary of the Treasury shall prescribe ; and upon proof that said salt has been used in curing fish, the duties on the same shall be remitted. Approved June 6, 1872. June 10, 1872. S. L., VOL. 17, Chap. CDXXV. — An act to refund duties paid on goods, wares, and merchandise remaining in hond or store on the first day of August, eighteen hundred and seventy-two. Be it enacted hy the Senate and House of Representatives of the Treasury^to refund United States of America in Congress assernbled, That whenever it duties to parties shall be shown to the satisfaction of the Secretary of the Treasury that ent t e un er. parties are entitled to refund of duties paid on goods, wares, and mer- chandise remaining in public stores or bonded warehouses on the first day of August, eighteen hundred and seventy-two, under the provi- 8 F^l' '^^' ^^^' * sio^s of the eighth section of the act approved June six, eighteen hun- ' ' ■ dred and seventy-two, entitled "An act to reduce duties on imports and Ante, p. 295, tills to reducc internal taxes, and for other purposes," it shall be the duty of the Secretary of the Treasury to draw his warrant upon the Treas- urer, directing said Treasurer to refund the same out of any money in the Treasury not otherwise appropriated. Approved June 10, 1872. September 4, 1872. S. L., Vol. 17, p. 596. — A proclamation t>y the President of the United States of ' America. Preamble. Wheeeas satisfactory information has been received by me from His Majesty the Emperor of Japan, through an ofiicial communica- tion of Mr. Arinori Mori, His Majesty's Charge d'Affaires, under date of the second instant, that no other or higher duties of tonnage or impost are imposed or levied in the ports of the Empire of Japan, upon vessels wholly belonging to citizens of the United States, or upon the produce, manufactures, or merchandise imported in the same from the United States, or from any foreign country, than are levied on Japanese ships and their cargoes in the same ports under like circumstances: Discriminating du- Now, therefore, I, Ulysses S. Grant, President of the United di'se^ imported Tn States of America, by virtue of the authority vesled in me by an act bt^ms^conttauld'so ^* Congress of the twenty- fourth day of May, one thousand eight long as, &c. 1828, hundred and twenty-eight, do hereby declare and proclaim that from v^'ioi.' ^ ^' ^"'^ *' and after the said second instant, so long as vessels of the United States and their cargoes shall be exempt from discriminating duties as aforesaid, any such duties on Japanese vessels entering the ports of the United States, or on the produce, manufactures, or merchan- dise imported in such vessels, shall be discontinued and abolished.- PROCLAMATION OF OCT. 30, 1872. 297 In testimony whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the city of Washington, the fourth day of September, in the year of our Lord one thousand eight hundred and sev- [SEAL.J enty-two, and of the Independence of the United States the ninety-seventh. U. S. GKANT. By the President: Charles Hale, Acting Secretary of State. Stat. L., vol. 17, p. 957. — Proclamation, No. 14, by the President of the United October 30, 1872. States of America. Whereas, upon information received by me from His Majesty the Pi'eamWe. Emperor of the French, that discriminating duties before the date of said information levied in French ports upon merchandise imported from the countries of its origin in vessels of the United States were discontinued and abolished, and in pursuance of the provisions of an act of Congress of the 7th of January, 1824, and of an act in addition toi^^4*'p*'''3 *s ^l*' thereto of the 24th of May, 1828, I did, on the 12th day of June, ^^P4'<=^'3^o^8Vs^ t 1869, issue my proclamation declaring that the discriminating duties voi! I'e, p.' 1127; before that ^ate levied upon merchandise imported from the countries ^' ^■ of its origin into ports of the United States in French vessels were thereby discontinued and abolished; And whereas, upon information subsequently received by me that the levying of such duties on all merchandise imported into France in vessels of the United States, whether from the country of its origin or from other countries, had been discontinued, I did, on the 20th of g. l°'' ^^' ^' ^^^^' November, 1869, in pursuance of the provisions of the said acts of Congress, and by the authority in me vested thereby, issue my procla- mation declaring that the discriminating duties before that date levied upon merchandise imported into the United States in French ^of*'! JJ.' let refund- vessels, either from the countries of its origin or from any other coun- ing duty, try, were thereby discontinued and abolished ; And whereas, by the provisions of the said acts of Congress of January 7th, 1824, and of the 24th of May, 1828, as well as by the terms of the said proclamations of the 12th of June, 1869, and of the 20th of November, 1869, the said suspension of discriminating duties upon merchandise imported into the United States in French vessels was granted by the United States on condition that, and to continue so long as merchandise imported into France in vessels of the United States should be admitted into the ports of France on the same terms of exemption from the payment of such discriminating duties ; And whereas information has been received by me that, by a law of the French republic, passed on the 30th of January, 1872, and published on the 3d of February, 1872, merchandise imported into France in vessels of the United States, from countries other than the United States, is (with the exception of certain articles enumerated in said law) subjected to discriminating duties; And whereas, by the operation of said law of the French republic of the 30th of January, 1872, the exemption of the French vessels and their cargoes granted by the terms of the said proclamations of the 12th of June, 1869, and of the 20th of November, 1869, in accordance with the provisions of the acts of Congress aforesaid, has ceased to be reciprocal on the part of France towards vessels owned by citizens of the United States and their cargoes : 298 ACTS OF FEB. 14, 1873 ; MAE. 1, 1873. duttes^on merchM? Now, therefore, I, Ulysses S. Grant, President of the United States dise^^iDpoTtea^in of America, by virtue of the authority vested in me by an act of Con- to ""e Imposed.' *""■• gress of the seventh day of January, one thousand eight hundred and twenty-four, and by an act in addition thereto of the twenty-fourth day of May, one thousand eight hundred and twenty-eight, do hereby declare and proclaim that on and after this date the said suspension of the collection of discriminating duties upon merchandise imported into the United States in French vessels from countries other than France, provided for iy my said proclamations of the twelfth day of June, one thousand eight hundred and sixty-nine, and the twentieth day of November, one thousand eight hundred and sixty-nine, shall cease and determine, and all the provisions of the acts imposing dis- criminating foreign tonnage and import duties in the United States are hereby revived, and shall henceforth be and remain in full force, as relates to goods and merchandise imported into the United States in French vessels from countries other than France, so long as any discriminating duties shall continue to be imposed by France upon foods and merchandise imported into France in vessels of the United tates from countries other than the United States. In testimony whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the city of Washington this thirtieth day of October, in the year of our Lord one thousand eight hundred and seventy- [SEAL.J two, and of the Independence of the United States the ninety- seventh. U. S. Grant. By the President : Hamilton Fish, Secretary of State. February 14 1873. S. L., Vol. 17, Chap. CXXXVII. — An act authorizing the Secretary of the Treas- '■ ury to refund the differential duty on articles actually on ship-board in French vessels destined for the United States on the fifth of November, eighteen hun- dred and seventy-two. Be it enacted by the Senate and House of Representatives of the Discriminating United States of America, in Congress assembled, That goods, wares, &c.*^in^ French" ves- and merchandise imported in French vessels from countries other seis, on, &c., to be than France, and which were on ship-board and bound to the United States on the fifth day of November, eighteen hundred and seventy- two, are hereby relieved from liability to discriminating duty under 1864, ch. 171, § the seventeenth section of the act of June thirtieth, eighteen hundred See p?245f 'this vol.' ^^'i sixty-f our, revived on such goods by the proclamation of the s. L. " ' President of the United States, dated October thirtieth, eighteen hun- dred and seventy-two; and the Secretary of the Treasury is hereby authorized, in any such case, to refund such discriminating duty which may have been paid on such goods, wares, and merchandise, out of any money in the treasury not otherwise appropriated. Approved, February 14, 1873. March 1, 1873. S. L., Vol. 17, Chap. CCXIII. — An act to carry into effect the provisions of the '- treaty between the United States and Great Britain signed in the City of Washington the eighth day of May, eighteen hundred and seventy-one, relat- ing to the fisheries. Be it enacted by the Senate and Hou^e of Representatives of the Certain flsb-oii United States of America, in Congress assembled, That whenever the ml t ted into the President of the United States shall receive satisfactory evidence that cana^da ^ot**^ Prfnre the Imperial Parliament of Great Britain, the Parliament of Canada, frer'o/'dut' ^ when^ ^"*^ ^^^ legislature of Prince Edward's Island, have passed laws on ever,&c. " ^' ^ ™ their part to give full effect to the provisions of the treaty between ACT OF MAE. 1, 1873. 299 the United States and Great Britain signed at the city of Washington on the eighth day of May, eighteen hundred and seventy-one, as con- tained in articles eighteenth to twenty-fifth, inclusive, and article thirtieth of said treaty, he is hereby authorized to issue his proclama- tion declaring that he has such evid.ence, 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 re- main 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. Sec. 2. That whenever the colony of Newfoundland shall give its from Newfoundland, 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 New- foundland, 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 con- tained, and shall be so admitted free of duty, so long as the said ar- ticles eighteenth to twenty-fifth, inclusive, and article thirtieth, of said treaty, shall remain in force, according to the terms and condi- tions of article thirty-third of said treaty. Sec. 3. That from the date of the President's proclamation author- riirtn|'k'?des1'^nafed ized by the first section of this act, and so long as the articles eight- ports, and destined eenth to twenty-fifth, inclusive, and article thirtieth of said treaty, sessions ^ay^be^en- shall remain in force, according to the terms and conditions of article •n'^^'J.ansft *^withont thirty-third of said treaty, all goods, wares, or merchandise arriving payment of duties, at "the ports of New York, Boston, and Portland, and any other ports "'^^"^^^'■' *"=•! in the United States which have been, or may, from time to time, be, specially designated by the President of the United States and des- tined for Her Britannic Majesty's possessions in North America, may be entered at the proper custom-house and conveyed in transit, with- out the payment of duties, through the territory of the United States, under such rules, regulations, and conditions for the protection of the revenue as the Secretary of the Treasury may, from time to time, pre- scribe ; and, under like rules, regulations, and conditions, goods, wares, or merchandise, may be conveyed in transit without the payment of ™ay be conveyed in duties, from such possessions, through the territory of the United '^^'^^^ ""^ ^^""'^ ' States, for export from the said ports of the United States. Sec. 4. That from the date of the President's proclamation, author- ^^ V a ^'^r ^"''^^*^ ized by the first section of this act, and so long as articles eighteenth &c., in'^B/itLh"™!' to twenty-fifth, inclusive, and article thirtieth of said treaty, shall fromlJiac"e"to%'iace remain in force, according to the terms and conditions of article «P ^^^ ' i^ « » ?nd thirty-third of said treaty, all subjects of Her Britannic Majesty may states, if part of carry in British vessels, without payment of duty, goods, wares, or "through^cfauada! merchandise from one port or place within the territory of the United byi^and-carriageand States, upon the Saint Lawrence, the great lakes, and the rivers con- necting the same, to another port or place within the territory of the United States as aforesaid: Provided, That a portion of such trans- portation is made through the Dominion of Canada by land-carriage and in bond, under such rules and regulations as may be agreed upon between the government of Her Britannic Majesty and the govern- 300 ACT OF MAR. 3, 1873. be L'^splnded'if T/ ™®"* °^ *^® United States : 'And provided further, That the Presi- ' "' dent of the United States may, by proclamation, suspend the right of carrying provided for by this section, in case the Dominion of Canada should at any time deprive the citizens of the United States of the use of the canals in the said Dominion on terms of equality with the inhabitants of the Dominion, as provided in article twenty- seventh of said treaty : And provided further, That in case any ex- port or other duty continues to be levied after the sixteenth day of June, eighteen hundred and seventy-two, on lumber or timber of any kind cut on that portion of the American territory, in the State of Maine, watered by the river Saint John and its tributaries, and floated down that river to the sea, when the same is shipped to the United States from the province of New Brunswick, that then, and in that case, the President of the United States may, by proclamation, sus- pend all rights of carrying provided for by this section for such period as such export or other duty may be levied. This act to take Sec. 5. That this act shall not take effect until the first day of July, to apply to certain eigljiteen hundred and seventy-three, and shall not apply to any article articles. ^^ merchandise therein mentioned which shall be held in bond on that day by the customs officers of the United States. Approved, March 1, 1873. March 3, 1873. §_ l_^ yoL. 17, CHAP. CCXXXII.— An act to amend an act entitled "An act to 1872, ch. 313, reduce duties on imports and to reduce internal taxes, and for other purposes," ante, p. 287. approved June sicDth, eighteen hundred and seventy-two, and for other purposes. Be it enacted hy the Senate and House of Representatives of the inciudlS^'iif '^tav'e ^''^^ted States of America in Congress assembled, That on and after bolts." the date of the passage of this act, for all purposes relating to custom duties and importation " heading-bolts " shall be held and construed to be included under the term " stave-bolts." ba?rei8^may he^aE SECTION 2. That barrels of American manufacture exported filled mitted free of duty, with domestic petroleum and returned empty, may be admitted free of duty under such regTilations 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. Certain foreign SECTION 3. That foreign merchandise which arrived at a port of the public store, &c.. United States on or before the thirty-first day of July, eighteen hun- then fn' pOTt,^'en?i- dred and seventy-two, and upon which duties were not paid prior to tied to same' bene- August first, eighteen hundred and seventy-two, though the same were fits as though then i j. j j. £ j j. i t j. i i i i In public store. not entered or transferred to a public store or bonded warehouse, shall be entitled to the benefits provided for in the second section of an act entitled " An act to reduce duties on imports, and to reduce internal taxes and for other purposes," approved June sixth, eighteen hundred and seventy-two, the same as such merchandise would have been entitled to had it actually been in public store or bonded ware- house on, or prior to the thirty-first day of July, eighteen hundred fo^^^to'^* be° *m1id^e ^^*^ Seventy -two : Provided, That the owner of such merchandise within thirty days, shall, within thirty days from the passage of this act, make applica- tion therefor in writing to the collector of the port at which such merchandise arrived. prot"?t°ed^by^t?Idl SECTION 4. That On kid and all other gloves imported into the mark not to be ap- United States from foreign countries there shall be no discrimina- praised at less, &c. ^^^^ -^ determining by appraisement the foreign market value of such goods, whether protected by trade-mark or not, and that in no case shall the goods so protected by trade-mark be appraised at a less No sale to fix the foreign market value than the like goods not so protected ; and no sale or pretended sale of such goods shall be held to fix the value of the same. ACTS OF MAY 9, 1874 ; JUNE 3, 1874. 301 Section 5. That section fifty-five of the act of July twentieth, ta«on^o/°diltm°ea eighteen hundred and sixty-eight, as amended by the act of June spirits to be can- sixth, eighteen hundred and seventy-two, be further amended by add- &c^^ "^°° ''™°^' ing to the first paragraph of said section the words: '■'■Provided fur- gg^^^^f,' J§- p^i'48^ ther, That the bonds required to.be given for the exportation of dis- s. 'l. ' tilled spirits shall be cancelled upon the presentation of satisfactory proof and certificates that said distilled spirits have been landed at the port of destination named in the bill of lading, or upon satis- factory proof that after shipment the same were lost at sea without fault or neglect of the owner or shipper thereof." Approved, March 3, 1873. S. L., Vol. XVIII, Chap. 163. — An act in relation to the custcms duties on May 9, 1874. imported fruits. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled., That the Secretary Repayment of of the Treasury is hereby directed to suspend the repayment of all ftuit^uspen'ded.'^ ^ duties heretofore paid on imported fruits until further legislation by Congress authorizing the same, or until the final decision of the Supreme Court, except in cases where suits in court have been discon- tinued by instructions of the Secretary of the Treasury. And the Error corrected, error in the punctuation of the clause relating to fruit-plants in the fifth section of the act approved June six, eighteen hundred and ^f^i'^^' ^^J %' seventy- two, entitled "An act to reduce duties on imports, and to l? ■(Se'ep.'29i, tws reduce internal taxes, and for other purposes," of inserting a comma ^"'•^ instead of a hyphen after the word " fruit " is hereby corrected, and said clause shall read as follows: Fruit -plants tropical and semi- tropical for the purpose of propagation or cultivation: Provided, Proviso. That the duties imposed by virtue of this amendment shall not be levied or collected upon fruits entered for consumption at any port of entry prior to July first, eighteen hundred and seventy- four. Approved, May 9, 1874. S. L., Vol. XVIII, Chap. 203. — An act to amend an act entitled "An act to amend June 3, 1874. an act entitled 'An act to reduce duties on imports and to reduce internal taxes, and for other purposes,' " approved March third, eighteen hundred and seventy-three. Be it enacted iy the Senate and House of Representatives of the United States of America in Congress assembled. That section third isfs^^clf "2^2' § V of an act entitled "An act to amend an act entitled 'An act to reduce vol. 17, p. 559,'s. l.' duties on imports, and to reduce internal taxes, and for other pur- poses,' " approved March third, eighteen hundred and seventy-three, See p. 300, this be amended so as to read as follows : " Sec. 3. That foreign merchandise which arrived at a port of the port^Juiy°3i!\872' United States on or before the thirty-first day of July, eighteen hun- ^°t'*'|'J *» certain dred and seventy-two, and upon which duties were not paid prior ^°^ ^' to August first, eighteen hundred and seventy-two, though the same were not entered or transferred to a public store or bonded ware- house, shall be entitled to the benefits provided for in the eighth section of the act entitled 'An act to reduce duties on imports, and to reduce internal taxes, and for other purposes,' approved June sixth, eighteen hundred and seventy-two, the same as such merchandise I872, ch. sis, § would have been entitled to had it actually been in public store or Iss^^s. ^l! ^^' ^^^' bonded warehouse on or ptior to the thirty-first day of July, eight- ^^^^ p- 295, this een hundred and seventy-two: Provided, That the owner of such 302 ACTS OF JUNE 18, 1874 ; JUNE 22, 1874. maa?''w1twn"thir^ merchandise shall, within thirty days from the passage of this act days. make application therefor in writing to the collector of the port at which such merchandise arrived." Approved, June 3, 1874. June 18, 1874. S. L., VoL. XVIII, p. 82, Chap. 310.— An act to admit free of duty articles intended for the International Exhibition of eighteen hundred and seventy- six. Be it enacted hy the Senate and House of Representatives of the Articles imported United States of America in Congress assembled, That all articles Exhibition "t°\e°ad- which shall be imported for the sole purpose of exhibition at the mitted tree of duty. International Exhibition, to be held in the city of Philadelphia in the year eighteen hundred and seventy-six, shall be admitted without the payment of duty or of customs fees or charges, under such regu- lations as the Secretary of the Treasury shall prescribe: Provided, ariwn°'ie*"^ to"be That all such articles as shall be sold in the United States or with- Bubject to duty. drawn for consumption therein at any time after such importation, shall be subject to the duties, if any, imposed on like articles by the revenue laws in force at the date of importation: And provided further, That in case any articles imported under the provisions of this act, shall be withdrawn for consumption or shall be sold, with- enaiues^™™* "' °^^ payment of duty as required by law, all the penalties prescribed by the revenue laws shall be applied and enforced against such arti- cles and against the persons who may be guilty of such withdrawal or sale. Approved, June 18, 1874. June 22, 1874. S. L., VoL. 18, p. 194, Chap. CCCXCVIII. — An act to admit free of duty mer- chandise sunk for two years and afterward recovered. Be it enacted ty the Senate and House of Representatives of the abandoned merchali^ United States of America in Congress assembled. That whenever any ted^d^f^free^*^""" ^^^P °^ vessel, laden with merchandise in whole or in part subject to u y ree. duty, shall have been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States and within its limits, and shall have remained so sunk for the period of not less than two years, and shall be abandoned by the owners thereof, any person or persons, who may raise any portion of the cargo of such ship or vessel, shall be permitted to bring the merchandise so recovered into the port nearest to the place where such ship or vessel was so sunk free from the payment of any duty thereupon, and without being obliged to enter the same at the custom house, under such rules and regulations as the Secretary of the Treasury may prescribe. Approved, June 22, 1874. Act of June 22, g. L., Vol. 18, p. 190. — Import goods entered and passed free of duty. settiements.after Sec. 21. That whenever any goods, wares, and merchandise shall °^\7&^i'oTlvltesl have been entered and passed free of duty, and whenever duties upon to be conclusive. any imported goods, wares, and merchandise shall have been liqui- dated and paid, and such goods, wares, and merchandise shall have been delivered to the owner, importer, agent, or consignee, such entry and passage free of duty and such settlement of duties shall, after the expiration of one year from the time of entry, in the absence of fraud and in the absence of protest by the owner, importer, agent, or consignee, be final and conclusive upon all parties. ACT OF FEB. 8, 1875. 303 Sec. 22. That no suit or action to recover any pecuniary penalty njen"cel *°w^uhin or forfeiture of property accruing under the customs revenue laws of three years. the United States shall be instituted unless such suit or action shall be commenced within three years after the time when such penalty or forfeiture shall have accrued: Provided, That the time of the ^^^^^e^of ^absence absence from the United States of the person subject to such penalty of°°person^ subject or forfeiture, or of any concealment or absence of the property, shall counted" ^ ' * ^ ""' not be reckoned within this period of limitation. Act approved June 22, 1874. S. L., Vol. 18, Chap. XXXVI. — An act to amend existing customs and internal- February 8, 1875. revenue laws, and for other purposes. p ^^^ ^^t g" Be tt enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after . Customs duties the date of the passage of this act, in lieu of the duties heretofore "°^°^® ' imposed on the importation of the goods, wares, and merchandise hereinafter specified, the following rates of duty shall be exacted, namely : On spun silk, for filling, in skeins or cops, thirty-five per „„^^^ f "''■■,^'"^ *° , -^ T Y -n ■ ;T , '^ T •' T ,-1 g"™. floss-silk, sew- centum ad valorem; on silk in the gum, not more advanced than ing sUk. singles, tram, and thrown or organzine, thirty-five per centum ad valorem ; on floss-silks, thirty-five per centum ad valrem ; on sewing- silk, in the gum or purified, forty per centum ad valorem; on last- cioth at for but- ings, mohair cloth, silk twist, or other manufactures of cloth, woven '""^ exclusively. or made in patterns of such size, shape, or form, or cut in such man- ner as to be fit for buttons exclusively, ten per centum ad valorem ; on all goods, wares, and merchandise not otherwise herein provided .Goods of which for, made of silk, or of which silk is the component material of chief material ''o?^°chief value, irrespective of the classification thereof for duty by or under ^^'"«' *<=• previous laws, or of their commercial designation, sixty per centum ad valorem : Provided, That this act shall not apply to goods, wares, Goods of which or merchandise which have, as a component material thereof, twenty- component material five per centum or over in value of cotton, flax, wool or worsted. or wc^sted.^^' "*"''' Sec. 2. That from and after the passage of this act, in lieu of the duties now imposed by law on the merchandise hereinafter enumer- ated, imported from foreign countries, there shall be levied, collected, and paid the following duties, that is to say : On all still wines imported in casks, forty cents per gallon. stiii wines. On all still wines imported in bottles, one dollar and sixty cents per case of one dozen bottles, containing each not more than one quart and more than one pint, or twenty-four bottles, containing each not more than one pint; and any excess beyond those quantities found in such bottles shall be subject to a duty of five cents per pint or frac- tional part thereof, but no separate or additional duty shall be col- lected on the bottles : Provided, That any wines imported containing imported wines more than twenty-four per centum of alcohol shall be forfeited to than*24"^lr centum the United States : Provided also. That there shall be an allowance °^ a'oohoi. of five per centum, and no more, on all effervescing wines, liquors, cordials, and distilled spirits, in bottles, to be deducted from the in- breakage. "^ ^'""^ ^°^ voice quantity in lieu of breakage. Sec. 3. That all imported wines of the character provided for in gtoYe'when°th?s'act the preceding section which may remain in public store or bonded takes effect, warehouse on the day this act shall take effect shall be subject to no other duty upon the withdrawal thereof for consumption than if the same were imported after that day : Provided, That any such wines remaining on shipboard within the limits of any port of entry in the United States on the day aforesaid, duties unpaid, shall, for the pur- poses of this section, be considered as constructively in public store or bonded warehouse. 304 ACT OF FEB. 8, 1875. Sec. 4. That on and after the date of the passage of this act, in lieu of the duties imposed by law on the articles in this section enumerated, there shall be levied, collected, and paid on the goods, wares, and mer- chandise in this section enumerated and provided for, imported from foreign countries, the following duties and rates of duties, that is to say: Hops. Qn hops, eight cents per pound, tassa^&c''*^ °' ^°' ^^ chromate and bichromate of potassa, four cents per pound. ^Macai^oni, &c. On macaroui and vermicelli, and on all similar preparations, two cents per pound. Nitro-benzoie. Q^ nitro-bcnzole, or oil of mirbane, ten cents per pound. Tin plates, &c. Qn tin in plates or sheets and on terne and tagger's tin, one and one- tenth cents per pound. Anchovies and On anchovies and sardines, packed in oil or otherwise, in tin boxes, sardines. fifteen cents per whole box, measuring not more than five inches long, four inches wide, and three and one-half inches deep ; seven and one- half cents for each half -box, measuring not more than five inches long, four inches wide, and one and five-eighths inches deep ; and four cents for each quarter-box, measuring not more than four inches and three- quarters long, three and one-half inches wide, and one and one-half inches deep ; when imported in any other form, sixty per centum ad Paciiages of flsii Valorem : Provided, That cans or packages made of tin or other mate- heretofore free. j^j^j containing fish of any kind admitted free of duty under any ex- isting law or treaty, not exceeding one quart in contents, shall be subject to a duty of one cent and a naif on each can or package ; and when exceeding one quart, shall be subject to an additional duty of one cent and a half for each additional quart, or fractional part thereof. Yellow sheath- Sec, 6. That yellow sheathing-metal and yellow-metal bolts, of low-metoi hous.^^^ which the component part of chief value is copper, shall be deemed manufactures of copper, and shall pay the duty now prescribed by law for manufactures of copper, and shall be entitled to the draw- back allowed by law to copper and composition-metal whenever the same shall be used in the construction or equipment or repair of ves- sels 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. Sec. 6. That section four of the act entitled "An act to reduce du- ties on imports and to reduce internal taxes, and for other purposes," 1872, ch. 315, § 4, approved June sixth, eighteen hundred and seventy-two, be, and the vol. 17, p. 233. same is hereby, amended by striking out the thirtieth paragraph of Moisic Iron. Said scction in relation to the duty on Moisic iron ; and from and R. s., 2504, p. after the passage of this act, the duty on Moisic iron, of whatever 467. ' condition, grade, or stage of manufacture, shall be the same as on all other species of iron of like condition, grade, or stage«of manu- facture. Jute-butts. Sec. 7. That the duty on jute-butts shall be six dollars per ton: New machinery Provided, That all machinery not now manufactured in the United frarn r'am°e,*&c.™^^ States adapted exclusively to manufactures from the fiber of the ramie, jute, or flax, may be admitted into the United States free of duty for two years from the first of July, eighteen hundred and sev- Foreign hags used euty-five : And provided further. That bags, other than of American m export of gra n. j^j^nufacture, in which grain shall have been actually exported from the United States, may be returned empty to the United States free of duty, under regulations to be prescribed by the Secretary of the Treasury. Sec. 8. That on and after the date of the passage of this act, the importation of the articles enumerated and described in this section shall be exempt from duty, that is to say : Alizarine. Alizarine. ACT OF MAB. 3, 1875. 305 Quicksilver. Quicksilver. Ship-planking and handle-bolts. ship-pianking, &c. Spurs and stilts used in the manufacture of earthen, stone, or crock- spurs and stilts, ery ware. Seed of the sugar-beet. ^^^seed ot^ sugar- Sec. 9. That barrels and grain-bags, the manufacture of the United Barrels and grain States, when exported filled with American products, or exported poftingri^c. '" ^^ empty and returned filled, with foreign products, may be returned to the United States free of duty, under such rules and regulations as shall be prescribed by the Secretary of the Treasury ; and the provi- sions of this section shall apply to and include shooks, when returned as barrels or boxes as aforesaid. Sec. 10. That where bullets and gunpowder, manufactured in the ter?a?s''''of "^ rertafn United States and put up in envelopes or shells in the form of car- cartridges, tridges, such envelope or shell being made wholly or in part of do- mestic materials, are exported, there shall be allowed on the bullets or gunpowder, on the materials of which duties have been paid, a drawback equal in amount to the duty paid on such materials, and no more, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury : Provided, That ten per centum on the amount of all drawbacks so allowed shall be retained for the use of the United States by the collectors paying such drawbacks respec- tively. Sec. 11. That the oaths now required to be taken by subordinate ^ iPf e''^cSstom's°offl- officers of the customs may be taken before the collector of the cus- cers, before whom toms in the district in which they are appointed, or before any officer ^^ °^ * ™' authorized to administer oaths generally ; and the oaths shall be taken in duplicate, one copy to be transmitted to the Commissioner of Cus- toms, and the other to be filed with the collector of customs for the district in which the officer appointed acts. And in default of taking such oath, or transmitting a certificate thereof, or filing the same with the collector, the party failing shall forfeit and pay the sum of two Penalty, hundred dollars, to be recovered, with cost of suit, in any court of competent jurisdiction, to the use of the United States. Approved, February 8, 1875. S. I/., Vol. 18, Chap. 127. — An act to further protect the sinking-fund and pro- March 3, 1875. vide for the exigencies of the Oovernment. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assernbled, That from and after gpj'^ftg ""^ aistiued the passage of this act there shall be levied and collected on all dis- tilled spirits thereafter produced in the United States, a tax of ninety cents on each proof gallon, or wine-gallon when below proof, to be paid by the distiller, owner or person having possession thereof, be- '^^^^ payable. fore removal from the distillery bonded warehouse ; and so much of section three thousand two hundred and fifty-one of the Revised Stat- ^^- \-'^^^^' P; utes of the United States as is inconsistent herewith is hereby re- part, pealed. Sec. 2. That section three thousand three hundred and sixty-eight ^^- ^^^l^^' p- of the Revised Statutes be, and the same is hereby, amended by strik- Tax on tobacco ing out the words "twenty cents a pound", and inserting in lieu there- ""'' of, the words. " twenty-four cents a pound " ; and that section three thousand three hundred and ninety-four of the Revised Statutes be, and the same is hereby, amended by striking out the word "five" whenever it occurs therein, and inserting instead thereof the word Tax on cigars. " six ", and by striking out the word " fifty " and inserting instead 13911— H. Doc. 671, 61-2 20 and snuS. E. S., 3394, p. 670. 306 ACT OF MAR. 3, 1875. Proviso. thereof the words "' seventy -five " : Provided, That the increase of tax therein provided for shall not apply to tobacco on which the tax un- der existing law shall have been paid when this act takes effect. And to*^°Feteu*lr^'''io' P'^ovided further, That whenever it shall be shown to the satisfaction 1875, lorTuture de- of the Secretary of the Treasury by testimony under oath that any tolS'pa^/''""' *^^ person liable to pay the increased tax by this section imposed had prior to the tenth day of February, eighteen hundred and seventy- five, made a contract for the future delivery of such tobacco, cigars, and cigarettes at a fixed price, which contract was in writing prior to that date, such tobacco may be delivered to the contracting party en- titled thereto under special permit from the Commissioner of Internal Revenue provided therefor, without previous payment of such addi- tional tax; but the said additional tax shall be a lien thereon, and shall be paid by and collected from the purchaser under such contract before the sale or removal thereof by him, and when demanded by the collector of internal revenue for the district to which the same uhout'^a"ment^of shall be removed for delivery to the purchaser; and any sale or re- additionai tax, for- moval by such purchaser, prior to the payment of such tax, shall sub- feuures, and penal- j^^^ j^j^^ ^^^ g^^j^ tobacco SO sold or removed to all the penalties and processes of law provided in the case of manufacturers of tobacco so selling or removing tobacco to avoid the payment of tax. Duties on moias- gj,^, 3_ That on all molasses, concentrated molasses, tank-bottoms, ses, sugars, &c. . . . ' . T j. j.i syrup of sugar cane ]uice, melada, and on sugars according to the Dutch standard in color, imported from foreign countries, there shall be levied, collected and paid, in addition to the duties now imposed R. s., sec. 2504. in schedule G, section two thousand five hundred and four of the Re- vised Statutes, an amount equal to twenty-five per centum of said duties as levied upon the several articles and grades therein desig- iaaa°"how'^dafsed!' Hated : Provided, That concentrated melada, or concrete, shall here- after be classed as sugar dutiable according to color by the Dutch Melada defined, standard ; and melada shall be known and defined as an article made in the process of sugar-making being the cane-juice boiled down to the sugar point and containing all the sugar and molasses resulting from the boiling-process and without any process of purging or clari- Prodncts^of suga^r fication, and any and all products of the sugar-cane imported in bags, &c.^°considered mats, baskets or other than tight packages shall be considered sugar ^"ffrawback on re- and dutiable as such. And provided further. That of the drawback fined sugars, on refined sugars exported allowed by section three thousand and *°R."''s.,'^ 3019, ' p. nineteen of the Revised Statutes of the United States, only one per 585, amended. centum of the amount so allowed shall be retained by the United States. E. s., 2503, pro- Sec. 4. That so much of section two thousand five hundred and pealed.''' ' ^ three of the Revised Statutes as provides that only ninety per centum of the several duties and rates of duty imposed on certain articles therein enumerated by section two thousand five hundred and four E. s., 2504, p. shall be levied, collected, and paid be, and the same is hereby, re- pealed; and the several duties and rates of duty prescribed in said section two thousand five hundred and four shall be and remain as by that section levied, without abatement of ten per centum as provided in section two thousand five hundred and three. Increase of du- Qec. 5. That the increase of duties provided by this act shall not pilc'abie. ™ "° "^ apply to any goods, wares, or merchandise actually on shipboard and bound to the United States, on or before the tenth day of February, eighteen hundred and seventy-five, nor on any such goods, wares, or merchandise on deposit in warehouses or public stores at the date of the passage of this act. Bolting- cloths Sec. 6. That nothing contained in the act' entitled "An act to amend existing customs and internal-revenue laws, and for other purposes ", approved February eighth, eighteen hundred and seventy-five, shall be construed to impose any duty on bolting-cloths theretofore ad- ACT OF MAR. 3, 1875. 307 mitted free of duty ; nor to require the use of a stamp upon the re- ^^no ^'i^^Preceipt- ceipt in the receipt-book of a savings-bank or institution for savings took of savings- having no capital stock, and doing no other business than receiving '"*°^' deposits to be loaned or invested :^or the sole benefit of the parties niaking such deposits without profit or compensation to the associa- tion or company, when money is paid to a depositor on his pass-book. Approved, March 3, 1875. S. L., Vol. 18, Chap. CXXXVI. — An act restricting the refunding of custom March 3, 1875. duties and prescribing certain regulations of the Treasury Department. Be it enacted iy the Senate and House of Representatives of the United States of America in Congress assembled, That no moneys col- Duties on im- lected as duties on imports, in accordance with any decision, ruling, Eow%efunded. ^ ° "^ or direction previously made or given by the Secretary of the Treas- ury, shall, except as hereinafter provided, be refunded or repaid, un- less in accordance with the judgment of a circuit or district court of the United States giving construction to the law, and from which the Attorney-General shall certify that no appeal or writ of error will be taken by the United States ; or unless in pursuance of a special appro- priation for the particular refund or repayment to be made: Pro- ,„ ^'?li^°i "*""? ■^ , J -J f-fT] .-1 Id Till (* • ' t 1 cnHtJH oi cirur ot viaed, lhat whenever the Secretary shall be or opmion that such fact. duties have been assessed and collected under an erroneous view of the facts in the case, he may authorize a re-examination and reliquidation in such case, and make such refund in accordance with existing laws as the facts so ascertained shall, in his opinion, justify ; but no such reliquidation shall be allowed unless protest and appeal shall have been made as required by law : Provided further, That the restrictive cases of personal provisions of this act shall not apply to such personal and household fects. effects and other articles, not merchandise, as are by law exempt from diUty: And provided also, That this act shall not affect the refund of jts^^on^ estimated excess of deposits based on estimated duties nor prevent the correc- duties. tion of errors in liquidation, whether for or against the Government, arising solely upon errors of fact discovered within one year from the date of payment, and, when in favor of the Government, brought to the notice of the collector within ten days from the date of discovery. Sec. 2. That no ruling or decision once made by the Secretary of retar'^' f°T °' ^**^' the Treasury, giving construction to any law imposing customs duties, on customs dut?e^ shall be reversed or modified adversely to the United States, by the by*same''or "u«e*ed^ same or a succeeding Secretary, except in concurrence with an opin- '°e Secretary, ex- ion of the Attorney -General recommending the same, or a judicial '^^ ' decision of a circuit or district court of the United States conflicting with such ruling or decision, and from which the Attorney-General shall certify that no appeal or writ of error will be taken by the United States : Provided, That the Secretary of the Treasury may in secretary may re- his discretion, decline to acquiesce in the judgment, decision, or ruling judgment*'^of inf™ of an inferior court upon any question affecting the interests of the '^'°'" ''''"'■*- United States, when, in his opinion, such interests require a final adjudication of such question by the court of last resort. Sec. 3. That the Secretary of the Treasury shall have power to Regulations in make such regulations, not inconsistent with law, as may be necessary p^^"''"*^^ "* *•>'« to carry this act into effect. Sec. 4. That the Secretary of the Treasury shall, in his annual of mXy'sl-rfuS* report to Congress,"^ give a detailed statement of the various sums of money refunded under the provisions of this act or of any other act of Congress relating to the revenue, together with copies of the rul- ings under which repayments were made : Provided, That in all cases Appeals to Su- where the Secretary of the Treasury shall so request the Attorney- quest* of "secretary! General shall take an appeal to the Supreme Court. Approved, March 3, 1876. 308 PR0CH:.AMATI0N of JAN. so, 1875. S. L., Vol. 19, p. 625.— A Proclamation by the President of the United States of "^"P-?'"?!^^ ■^^°"" America. Convention beticeen the United States of America and His Majesty "ry du, imts. the King of the Haivaiian Islands. Commercial reciprocity. Concluded Janu- Proclaimed June ary 30, 1875; ratification advised by Senate March 18, 1875; ratified by Preai- 3, 1875. dent May SI, 1875; ratified by King of Hawaiian Islands April 17, 1875; rati- fications exchanged at Washington June S, 1875; proclaimed June 3, 1875. Whereas a Convention between the United States of America and Preamble. His Majesty the King of the Hawaiian Islands, on the subject of Commercial Reciprocity, was concluded and signed by their respec- thi^'^yoi.^'forVct to tive Plenipotentiaries, at the city of Washington, on the thirtieth carry"convention day of January, one thousand eight hundred and seventy-five, which '°'° **^'^*' convention, as amended by the contracting parties, is word for word as follows: The United States of America and His Majesty the King of the . contracting par- Hawaiian Islands, equally animated by the desire to strengthen and *'^^" perpetuate the friendly relations which have heretofore uniformly existed between them, and to consolidate their commercial inter- course, have resolved to enter into a Convention for Commercial Reci- procity. For this purpose, the President of the United States has conferred full powers on Hamilton Fish, Secretary of State, and His Majesty the King of the Hawaiian Islands has conferred like powers on Honorable Elisha H. Allen, Chief Justice of the Supreme Court, Chancellor of the Kingdom, Member of the Privy Council of State, His Majesty's Envoy Extraordinary and Minister Plenipotentiary to the United States of America, and Honorable Henry A. P. Carter, Member of the Privy Council of State, His Majesty s Special Com- missioner to the United States of America. And the said Plenipotentiaries, after having exchanged their full powers, which were found to be in due form, have agreed to the fol- lowing articles. Article I. For and in consideration of the rights and privileges granted by ucS^^^be^adm^ttfd His Majesty the King of the Hawaiian Islands in the next succeeding free of duty. article of this convention and as an equivalent therefor, the United States of America hereby agree to admit all the articles named in the following schedule, the same being the growth and manufacture or produce of the Hawaiian Islands, into all the ports of the United States free of duty. SCHEDULE. Arrow-root; castor oil; bananas; nuts, vegetables, dried and un- schedule. dried, preserved and unpreserved; hides and skins undressed; rice; pulu ; seeds, plants, shrubs or trees ; muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar heretofore com- monly imported from the Hawaiian Islands and now known in the markets of San Francisco and Portland as " Sandwich Island sugar;" syrups of sugar-cane, melado, and molasses ; tallow. Article II. For and in consideration of the rights and privileges granted by ucte'^to'^be ° dmut"d the United States of America in the preceding article of this conven- free of duty. " tion, and as an equivalent therefor. His Majesty, the King of the Hawaiian Islands hereby agrees to admit all the articles named in the following schedule, the same being the growth, manufacture or produce of the United States of America, into all the ports of the Hawaiian Islands, free of duty. SCHEDULE. Agricultural implements ; animals ; beef, bacon, pork, ham and all Schedule, fresh, smoked or preserved meats; boots and shoes; grain, flour, meal PROCLAMATION OP JAN. 30, 1875. 309 and bran, bread and breadstuffs, of all kinds ; bricks, lime and cement ; butter, cheese, lard, tallow, bullion; coal; cordage, naval stores in- cluding tar, pitch, resin, turpentine raw and rectified; copper and composition sheathing; nails and bolts; cotton and manufactures of cotton bleached, and unbleached, and whether or not colored, stained, j)ainted, or printed; eggs; fish and oysters, and all other creatures living in the water, and the products thereof ; fruits, nuts, and vege- tables, green, dried or undried, preserved or unpreserved ; hardware ; hides, ftirs, skins and pelts, dressed or undressed ; hoop iron, and riv- ets, nails, spikes and bolts, tacks, brads or sprigs ; ice ; iron and steel and manufactures thereof; leather; lumber and timber of all kinds, round, hewed, sawed, and unmanufactured in whole or in part ; doors, sashes and blinds ; machinery of all kinds, engines and parts thereof ; oats and hay; paper, stationery and books, and all manufactures of paper or of paper and wood; petroleum and all oils for lubricating or illuminating purposes; plants, shrubs, trees and seeds; rice; sugar, refined or unrefined; salt; soap; shooks, staves and headings; wool and manufactures of wool, other than ready made clothing; wagons and carts for the purposes of agriculture or of drayage; wood and manufactures of wood, or of wood and metal except furniture either upholstered or carved and carriages; textile manufactures, made of a combination of wool, cotton, silk or linen, or of any two or more of them other than when ready made clothing; harness and all manufac- tures of leather; starch; and tobacco, whether in leaf or manufac- tured. Article III. The evidence that articles proposed to be admitted into the ports of Briaence as to the United States of America, or the ports of the Hawaiian Islands, tu?e'"kc., ™ow''es- free of duty, under the first and second articles of this convention, are tabiiehed.' the growth, manufacture or produce of the United States of America or of the Hawaiian Islands respectively shall be established under such rules and regulations and conditions for the protection of the revenue as the two Governments may from time to time respectively prescribe. Aeticue IV. No export duty or charges shall be imposed in the Hawaiian Islands No export duty or in the United States, upon any of the articles proposed to be ad- £?ee artiS^.^**' °° mitted into the ports of the United States or the ports of the Ha- waiian Islands free of duty, under the first and second articles of this convention. It is agreed, on the part of His Hawaiian Majesty, that, No lease, &c., of so long as this treaty shall remain in force, he will not lease or other- amT^no "other' na- wise dispose of or create any lien upon any port, harbor, or other p\°viie|es"'as* xmt territory in his dominions, or grant any special privilege or rights of ed states, use therein, to any other power, state or government, nor make any treaty by which any other nation shall obtain the same privileges, relative to the admission of any articles free of duty, hereby secured to the United States. Article V. The present convention shall take effect as soon as it shall have when to take ef- been approved and proclaimed by His Majesty the King of the Ha- *^'^*- waiian Islands, and shall have been ratified and duly proclaimed on see p. 666 of vol. the part of the Government of the United States, but not until a law gfi o^f this vol* ^' to carry it into operation shall have been passed by the Congress of the United States of America. Such assent having been given and the How long to re- ratifications of the convention having been exchanged as provided '"*"' '*"^*^®' in article VI, the convention shall remain in force for seven years, from the date at which it may come into operation; and further. 310 ACT OF JUNE 12, 1876. Exchange of rati- fications. Signature. Eatlfleation. Proclamation. until the expiration of twelve months after either of the high con- tracting parties shall give notice to the other of its wish to terminate the same ; each of the high contracting parties being at liberty to give such notice to the other at the end of said term of seven years, or at any time thereafter. Article VI. The present convention shall be duly ratified, and the ratifications exchanged at Washington city, within eighteen months from the date hereof, or earlier if possible. In faith whereof the respective Plenipotentiaries of the high con- tracting parties have signed this present convention, and have affixed thereto their respective seals. Done in duplicate, at Washington, the thirtieth day of January, in the year of our Lord one thousand eight hundred and seventy-five. SEAL.] Hamilton Fish. SEAL.] Elisha H. Allen. SEAL.] Heney a. p. Carter. And whereas the said convention, as amended, has been duly ratified on both parts, and the respective ratifications were exchanged in this city on this day : Now, therefore, be it known that I, Ulysses S. Grant, President of the United States of America, have caused the said convention to be made public, to the end that the same, and every clause and article thereof, may be observed and fulfilled with good faith by the United States and the citizens thereof. In witness whereof I have hereunto set my hand, and caused the seal of the United States to be affixed. Done at the city of Washington this third day of June, in the year of our Lord one thousand eight hundred and seventy-five, [seal.] and of the Independence of the United States the ninety- ninth. U. S. Grant. By the President : Hamilton Fish, Secretary of State. June 12, 1876. S. L., Vol. 19, Chap. CXXIV. — An act to refund and remit certain duties to Peter Wright and Sons. Be it enacted hy the Senate and House of Representatives of the Refund and re- United States of America in Congress asserrbbled, That the Secretary Peter'"w r f g"^t & of the Treasury be, and he is hereby, authorized and directed to refund Sons. to Peter Wright and Sons, of Philadelphia, the amount of duties paid by them upon the entry of three thousand and fifty bags of potato- farina, imported per ships " Vaderland " and " Nederland," in the months of April and June, eighteen hundred and seventy four, and to remit any claim on the part of the United States for duties upon three hundred bags of the same, entered by said parties in December, eighteen hundred and seventy-three, and February, eighteen hundred and seventy four, which had been admitted to entry free of duty: Provided, That from the amount of duties paid there shall be de- ducted an amount equal to all the profits which had been realized by said Peter Wright and Sons upon the sale of the article so imported, to be ascertained as the said Secretary shall direct. Approved, June 12, 18776. RESOLUTION OP JULY 20, 1876; ACT OF AUG. 15, 18TG. 311 S. L., Vol. 19, p. 214 [No. 15]. — Joint resolution to amend the act approved July 20, 1876. June eighteenth, eighteen hundred and seventy-four, relating to the admission vol. 19, S. L., pp. of articles intended for the International Exhibition of eighteen hundred and 3, 34,' 45,' 2il,'2l§! seventy-six. Be it resolved hy the Senate and House of Representatives of the United States of America in Congress assembled, That the act ap- i874 ch. 3io, is proved June eighteenth, eighteen hundred and seventy-four entitled see p. 302, tbis vol.' "An act to admit free of duty articles intended for the International Exhibition of eighteen hundred and seventy-six " be and the same is hereby so amended as to permit the sale and delivery, during the ex- i m p orted goods hibition, of goods, wares, and merchandise heretofore imported and ™uniai ^Exhibition" now in the Exhibition Buildings, subject to such additional regula- tions for the security of the revenue and the collection of duties thereon as the Secretary of the Treasury may, in his discretion prescribe. Sec. 2. That the entire stock of each exhibitor, consisting of B°H"^e s 1 c k of -, -, ,,.. iiii- T ■ ■ 1 exhibitor liable for goods, wares and merchandise imported by him and now m said duties, buildings, is hereby declared liable for the payment of duties accru- ing on any portion thereof, in case of the removal of such portion from said buildings without payment of the lawful duties thereon. Sec. 3. That the penalties prescribed by, and the provisions con- r. s. 3082, p. 595. tained in, section three thousand and eighty-two of the Revised Stat- utes, shall be deemed and held to apply in the case of any goods, wares an^ficab/e^ made or merchandise now in said buildings sold, delivered or removed with- out payment of duties, in the same manner as if such goods, wares or merchandise had been imported contrary to law; and the article or articles so sold, delivered or removed, shall be deemed and held to have been so imported, with the knowledge of the parties respectively con- cerned in such sale, delivery or removal. Approved, July 20, 1876. S. L., Vol. 19, Chap. CCXC. — An act to carry into effect a convention between August 15, 1876. the United States of America and His Majesty the King of the Hawaiian Islands, signed on the thirtieth day of January, eighteen hundred and seventy- five. Be it enacted iy the Senate and House of Representatives of the United States of America in Congress assembled, That whenever the certain products President of ^he United States shall receive satisfactory evidence to ^e Admitted Into that the legislature of the Hawaiian Islands have passed laws on their (i^e'^o?dur'^ states part to give full effect to the provisions of the convention between the United States and his Majesty the King of the Hawaiian Islands, s. l., vol. 19, pp. signed on the thirtieth day of January, eighteen hundred and seventy- I'lso ^see p. sos, five, he is hereby authorized to issue his proclamation declaring that mation'"and'^con°ven- he has such evidence ; and thereupon, from the date of such proclama- tion. tion, the following articles, being the growth and manufacture or produce of the Hawaiian Islands, to wit, arrow-root; castor-oil; bananas; nuts; vegetables, dried and undried, preserved and unpre- served ; hides and skins, undressed ; rice ; pulu ; seeds ; plants ; shrubs, or trees; muscovado, brown, and all other refined sugar, meaning hereby the grades of sugar heretofore commonly imported from the Hawaiian Islands, and now known in the markets of San Francisco and Portland as "Sandwich Island sugar;" syrups of sugar-cane, melado, and molasses; tallow, shall be introduced into the United States free of duty so long as the said convention shall remain in force. Approved, August 15, 1876. 312 ACT OF JULY 1, 1879 ; RESOLUTIONS OF JUNE 14, 1880 ; MAR. 11, 1882. July 1,1879. s. L., Vol. 21, Chap. 1jS.IV.— An act to put salts of quinine and std-phate of quinine on the free list. Be it enacted hy the Senate and House of Representatives of the Quinine on free United States of America in Congress assembled, That from and "^'' after the passage of this act the importation of salts of quinine and sulphate of quinine shall be exempt from customs duties; and all laws inconsistent herewith are hereby repealed. Approved, July 1, 18T9. June 14, 1880. S. L., Vol. 21, p. 309 [No. 52]. — Joint resolution for the relief of certain persons in respect of duties demanded of them upon the import of certain articles named therein. Preamble. Whereas, by a circular of the Secretary of the Treasury issued in eighteen hundred and seventy-eight, after a decision of a case be- tween the United States and an importer in the circuit court of the United States for the southern district of New York, all the articles named in the following resolution were directed to be imported on payment of a duty of thirty-five per cent ad valorem : and Whereas, the Secretary of the Treasury by letter of March twelfth, eighteen hundred and eighty, to the House of Eepresentatives has communicated his purpose to revoke said circular, and subject said articles to the specific duty imposed by existing law on all band, hoop and scroll iron ; and Whereas, it is represented, that confiding in the said circular of the year eighteen hundred and seventy-eight parties have contracted for such articles to be imported under the duty of thirty-five per centum ad valorem, and it is right and proper to relieve them from the effect of the change of orders by the Secretary of the Treasury upon his construction of the existing law, but without intending to alter exist- ing law, or to interpret by legislative act the effect thereof, leaving that to the judicial tribunals, except as to the special cases herein provided for: Therefore, Resolved iy the Senate and House of Representatives of the United Contracts prior to States of America in Congress assembled, That the Secretary of the cu^"^iioo%,^ barrel Treasury be, and he is hereby authorized and directed to cause to be hoops, &c., made levied upon all articles under the designation of " cut hoops ", " hoops 35 "'per "cent ''a'd cut to length", " hoops cut and punched", and "barrel hoops", the valorem. duty of thirty-five per centum ad valorem, which shall be shown to the satisfaction of the Secretary of the Treasury to have been ordered under bona fide and absolute contracts made and entered into prior to March twelfth, eighteen hundred and eighty, and which shall be imported from any foreign country into the United States, prior to the first day of January, eighteen hundred and eighty-one. Duties paid-in ex- ^nd the amount of any duties in excess of thirty-five per centum a^d^ vaiore^m '^re- ad Valorem, paid since the twelfth day of March, eighteen hundred funded. ^^^ eighty, upon any of the articles hereinbefore named, which shall be shown as aforesaid to have been imported under such contracts, shall be refunded to the parties entitled thereto out of any money in the Treasury, not otherwise appropriated. Approved, June 14, 1880. March 11, 1882. Vol. 22, p. 741 [No. 10]. — Joint resolution in behalf of the American Company of Revisers of the New Testament for return and remission of duties. fund'of dutie^s°paid Whereas, two thousand one hundred copies of the book known as on certain copies of the revision of the New Testament of our Lord and Savior Jesus of thr'Nlw TlstT Christ printed by the University Presses of Oxford, and Cambridge "^Preamble ^^ England, and being the joint and gratuitous work of two compa- nies of translators, one in England and one in the United States, were ACTS OF MAT 4, 1882; DEC. 23, 1882. 313 sent, under the direction of the English Company of Eevisers, to and for the use and distribution of the American Company of Revisers and were heretofore imported at the port of New York for or on be- half of the American Company of Revisers, and the duties paid thereon; and. Whereas, the revision of the translation of the Old Testament Scriptures is now progressing under similar auspices, and the same is to be printed in a similar manner, and copies of them will be required for the use and distribution of the American Company of Revisers : Therefore, Be it resolved 'by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary secretary of the of the Treasury be, and is hereby, authorized and directed to ascer- isfactorf ' ^xlmfna- tain the facts of such past and expected importations of the revisions ^°°'^ \o_"'''^® ^^^' of the Bible, and if he shall be satisfied that they are substantially as above set forth, then to refund and repay, out of any moneys in the Treasury not otherwise appropriated, to the American Company of Eevisers, of which Reverend Doctor Philip Schaff of New York Henr'"^Da''''^cha?r^ is chairman, and Reverend Doctor Henry Day of New York is secre- man and secretary, tary, through and by said officers the amount of duties heretofore pany ™of"^EevSeS! paid upon the said books so imported ; and that he be, and further is, certam ^opies of re- authorized and directed to remit the duties upon, and to admit to ment, duty freej entry free of duty or custom,, the books containing the revision of *^*^" the Old Testament which may be hereafter imported from England by or on behalf of the American Company of Revisers, for their use and distribution as above set forth, Provided, That future importa- Proviso, tions of said revision of the Bible for the purpose set forth in this act, shall not exceed two thousand copies. Approved, March 11, 1882. S. L., Vol. 22, Chap. CXX. — An act to repeal the discriminating duties on goods May 4, 1882. produced east of the Cape of Qood Hope. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section two . Repeal of discrim- thousand five hundred and one of the Revised Statutes of the United goodTprodScelf ea°st States which reads as follows: Hopewhrimpotted " There shall be levied, collected and paid on all goods, wares, and from places west of merchandise of the growth or produce of the countries east of the Hope, 'f'? cm an°d Cape of Good Hope (except wool, raw cotton and raw silk, as reeled \l^^^^ January i, from the cocoon, or not further advanced than tram, thrown, or b.' s., 2501, 459, organize,) 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 ", be and the same is hereby repealed from and after the first day of January, eighteen hundred and eighty-three. Approved, May 4, 1882. S. L., Vol. 22, Chap. VI. — An act to amend the act entitled "An act to repeal December 23, 1882. the discriminating duties on goods produced east of the Cape of Good Hope," approved May fourth, eighteen hundred and eighty-two. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the act en- Act repealing cer- titled "An act to repeal the discriminating duties on goods produced pro^duc^ed^" east°°of east of the Cape of Good Hope," approved May fourth, eighteen ^ape rf^Good Hope hundred and eighty-two, be, and the same is hereby, amended so as to read as follows : " That section twenty -five hundred and one of the Revised Statutes R. s., 2501, 459. of the United States, which reads as follows: " There shall be levied, atovl, thfs vo?.*'' 314 ACT OP MAK. 2, 1883. 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 cen- tum 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, be, and the same is hereby, repealed from and after the rst day of January, eighteen hundred and eighty-three ; and all such goods as may be in public store or warehouse on the first day of Janu- ary, eighteen hundred and eighty-three, or on shipboard in port, shall be subject to no other duty than if imported after that day." Approved, December 23, 1882. March 2, 1883. g. L., Vol. 22, Chap. LXIV. — An act to prevent the importation of adulterated and spurious teas. Be it enacted hy the Senate and House of Representatives of the imp'^?r'tatiiS''of°idui^ United States of America in Congress assembled, That from and terated and spuri- after the passage of this act it shall be unlawful for any person or ous eas. persons or corporation to import or bring into the United States any merchandise for sale as tea, adulterated with spurious leaf or with exhausted leaves, or which contains so great an admixture of chemicals or other deleterious substances as to make it unfit for use ; and the importation of all such merchandise is hereby prohibited, give^bond^."^' **'" *° ^Ec. 2. That on making entry at the custom house of all tea or mer- chandise described as tea imported into the United States, the im- porter or consignee shall give a bond to the collector of the port that such merchandise shall not be removed from warehouse until released by the custom house authorities, who shall examine it with reference Samples to be ac- to its purity and fitness for consumption : and that for the purpose of companied by state- i • x- i j! i i- ■ • • i n i i ment, &c., examined such cxammation Samples or each line in every invoice shall be sub- nes's" fo"'consump- mitted by the importer or consignee to the examiner, with his written tion. statement that such samples represent the true quality of each and every part of the invoice, and accord with the specification therein contained; and in case the examiner has reason to believe that such samples do not represent the true quality of the invoice, he shall make such further examination of the tea represented by the invoice, or any Provisos. part thereof, as shall be necessary ; Provided, That such further exam- ination of such tea shall be made within three days after entry thereof Conditions of bond, has been made at the custom-house; And provided further, That the bond above required shall also be conditioned for the payment of all custom house charges which may attach to such merchandise prior to its being released or destroyed (as the case may be) under the pro- visions of this act. ^ when^to^ '^\ n d ^'^^- 3. That if, after an examination, as provided in section two, permit given for re- the tea is f ound by the examiner not to come within the prohibition of "°^®'' this act, a permit shall at once be granted to the importer or consignee declaring the tea free from control of the custom authorities ; but if on When found, on examination such tea, or merchandise described as tea, is found, in the simulated teas, to opinion of the examiner, to come within the prohibitions of this act, i,o \r,a\A Ik,. ^^ importer or consignee shall be immediately notified, and the tea, or merchandise described as tea, so returned shall not be released by the custom house, unless on a re-examination called for by the im- porter or consignee, the return of the examiner shall be found erro- Proviso. neous : Provided, That should a portion of the invoice be passed by the examiner, a permit shall be granted for that portion, and the re- mainder held for further examination, as provided in section four. be held, &c. ACT OF MAR. 3, 1883. 315 between exam- _ Sec. 4. That in case of any dispute between the importer or con- im^rTer*and' ..„.- sienee and the examiner, the matter in dispute shall be referred for iner decided tf "al? arbitration to a committee of three experts, one to be appointed by the flnaf*'°° ' ^^"^ °° collector, one by the importer, and the two to choose a third, and their decision shall be final ; and if upon suck final re-examination, the tea shall be found to come within the prohibitions of this act, the importer or consignee shall give a bond, with securities satisfactory to the col- for "exporting ""tea lector to export said tea, or merchandise described as tea, out of the within six months. limits of the United States, within a period of six months after such final re-examination; but if the same shall not have been exported ^^?^ no?^exported within the time specified, the collector, at the expiration of that time, &e. shall cause the same to be destroyed. Sec. 6. That the examination and appraisement herein provided for anpr?i^mlnt'° Ty shall be made by a duly qualified appraiser of the port at which said whom to be made, tea is entered, and when entered at ports where there are no ap- praisers, such examination and appraisement shall be made by the revenue officers to whom is committed the collection of duties, unless the Secretary of the Treasury shall otherwise direct. Sec. 6. That leaves to which the term "exhausted" is applied in ..exhausted"'**™ this act shall mean and include any tea which has been deprived of its proper quality, strength, or virtue by steeping, infusion, decoction, or other means. Sec. 7. That teas actually on shipboard for shipment to the United "^^^^ exempt. States at the time of the passage of this act shall not be subject to the prohibition thereof. Sec. 8. That the Secretary of the Treasury shall have the power to J^^^^^^^^^H^t enforce the provisions of this act by appropriate regulations. lations, &c. Approved, March 2, 1883. S. L., Vol. 22, Chap. XCVIII. — An act to admit free of duty articles intended March 3, 1883. for the National Mining and Industrial Exposition to he held at Denver, in the State of Colorado, during the year 1883. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That all articles ticfe3™fo?'°NationaI which shall be imported for the sole purpose of exhibition at the Mining and indus- National Mining and Industrial Exposition to be held at the City of Denvei, duty^'free: Denver, in the state of Colorado, in the year eighteen hundred and eighty-three, shall be admitted without the payment of duty or of custom fees or charges under such regulations as the Secretary of the Treasury shall prescribe : Provided, That all such articles as shall be Proviso, sold in the United States or withdrawn for consumption therein at any time after such importation shall be subject to the duties, if any, imposed on like articles by the revenue laws in force at the date of the importation : Provided further. That in case any articles imported Proriso. under the provisions of this act shall be withdrawn for consumption or shall be sold without payment of duty as required by law, all the penalties prescribed by the revenue laws shall be applied and enforced pi^^^en*^ *° ^^' against such articles and against the persons who may be guilty of such withdrawal or sale. Approved, March 3, 1883. S. L., Vol. 22, Chap. CXXI. — An act to reduce internal-revenue taxation, and March 3, 1883. for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled. That the taxes internal -revenue herein specified imposed by the laws now in force be, and the same banks, ^^^^^^^' °° are hereby, repealed, as hereinafter provided, namely: On capital 316 ACT OF MAR. 3, 1883. and deposits of banks, bankers, and national banking associations, except such taxes as are now due and payable ; and on and after the b a^n k ^heck^f &c° ^^^^ ^ay of July, eighteen hundred and eighty-three, the stamp tax matches, medicinai on bank checks, drafts, orders, and vouchers, and the tax on matches, icifemfie "a!' i^ *^s.; perfumery, medicinal preparations, and other articles imposed by P- ^'^s- Schedule A following section thirty-four hundred and thirty-seven Proviso. of lY^Q Revised Statutes : Provided, That no drawback shall be allowed upon articles embraced in said schedule that shall be exported on and Proviso. after the first day of July, eighteen hundred and eighty -three : Pro- vided further, That on and after May fifteenth, eighteen hundred and eighty-three, matches may be removed by manufacturers thereof from the place of manufacture to warehouses within the United States without attaching thereto the stamps required by law, under such regTilations as may be prescribed by the Commissioners of Inter- nal Revenue. and^''manufacta?ed 'Sec. 2. That on auQ after the first day of May, eighteen hundred tobacco. and eighty-three, dealers in leaf tobacco shall annually pay twelve dollars; dealers in manufactured tobacco shall pay two dollars and to^cco"^and"cigar^* forty csnts ; all manufacturers of tobacco shall pay six dollars ; manu- facturers of cigars shall pay six dollars; peddlers of tobacco, snuff. Peddlers. j^jjj cigars shall pay special taxes, as follows: Peddlers of the first class, as now defined by law, shall pay thirty dollars ; peddlers of the second class shall pay fifteen dollars ; peddlers of the third class shall pay seven dollars and twenty cents; and peddlers of the fourth class Retail dealers in shall pay three dollars and sixty cents. Retail dealers in leaf -tobacco leaf to aceo. shall pay two hundred and fifty dollars, and thirty cents for each dollar on the amount of their monthly sales in excess of the rate of Proviso. five hundred dollars per annum : Provided, That farmers and pro- tobacco'.'^&c."'^^ ^^ ducers of tobacco may sell at the place of production tobacco of their own growth and raising at retail directly to consumers, to an amount not exceeding one hundred dollars annually, reqilred^o^n'tobacco Sec. 3. That hereafter the special tax of a dealer in manufactured furnisiied as ra- tobacco shall not be required from any farmer, planter, or lumberman tions, &c., to labor- i /■ • i i x i i j.- t • i ■ n i ers ; provisos. who lurnishes such tobacco only as rations or supplies to his laborers or employees in the same manner as other supplies are furnished by him to them : Provided, That the aggregate of the supplies of tobacco so by him furnished shall not exceed in quantity one hundred pounds in any one special tax year ; that is, from the first day of May in any year until the thirtieth day of April in the next year: And provided further, That such farmer, planter, or lumberman shall not be, at the time he is furnishing such supplies, engaged in the general business of selling dry goods, groceries, or other similar supplies in the manner of a merchant or storekeeper to others than his own employees or laborers. smokfng°°and"manu- ^EC. 4. That on and after May first, eighteen hundred and eighty- factured tobacco, three, the internal taxes on snuff, smoking, and manufactured tobacco, shall be eight cents per pound ; and on cigars which shall be manufac- tured and sold or removed for consumption or sale on and after the first day of May, eighteen hundred and eighty-three, there shall be assessed and collected the following taxes, to be paid by the manufac- cigars. turer thereof : On cigars of all descriptions, made of tobacco or any Tax on cigarettes, substitute therefor, three dollars per thousand ; on cigarettes weighing not more than three pounds per thousand, fifty cents per thousand ; on cigarettes weighing more than three pounds per thousand, three ATi'Jfwance of dollars per thousand: Provided, That on all original and unbroken drawback. factory packages of smoking and manufactured tobacco and snuff, cigars, cheroots, and cigarettes held by manufacturers or dealers at the time such reduction shall go into effect, upon which the tax has been paid, there shall be allowed a drawback or rebate of the full amount of the reduction, but the same shall not apply in any case ACT OF MAR. 3, 1883. 317 where the claim has not been presented within sixty days following the date of the reduction ; and such rebate to the manufacturers may be paid in stamps at the reduced rate ; and no claim shall be allowed or drawback paid for a less amount than ten dollars. It shall be the duty of the Commissioner of Internal Revenue, with the ajjproval of the Secretary of the Treasury, to adopt such rules and regulations and to prescribe and furnish such blanks and forms as may be neces- sary to carry this section into effect. Sec. 5. That from and after the passage of this act every manu- Notice to be put, facturer of tobacco or snuff shall, in addition to all other requirements package,' &c.° of ^o"- of law, print on each package, or securely affix by pasting on each ^''^co and snuff, package containing tobacco or snuff' manufactured by or lor him, a label on which. shall be printed the number of the manufactory, the district and State in which it is situated, and these words : Notice. The manufacturer of this tobacco has complied with all require- ments of law. Every person is cautioned, under penalties of law, not to use this package for tobacco again. Sec. 6. That on and after the first day of July, eighteen hundred and eighty-three, the following sections shall constitute and be a sub- stitute for Title thirty-three of the Revised Statutes of the United States : TITLE XXXIII. ^gTitle 33, R. s.. DUTIES UPON IMPORTS. Duties upon Im- ports. Sec. 2491. All persons are prohibited from importing into the im^™^ation°°of'^ob" United States, from any foreign country, any obscence book, pam- scene articles, phlet, paper, writing, advertisement, circular, print, picture, drawing, ^- ^- ^^^^' *^^- or other representation, figure, or image on or of paper or other mate- rial, 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 pack- age whatever, or any part of one, in which any such articles are con- tained shall be admitted to entry; and all invoices and packages whereof any such articles shall compose a part are liable to be pro- ceeded 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 pre- scribed in the following section: Provided, That the drugs herein- Proviso, before mentioned, when imported in bulk and not put up for any of the purposes hereinbefore specified, are excepted from the opera- tion of this section. Sec. 2492. Whoever, being an officer, agent, or employee of the h^°s'*2492 Government of the United States, shall knowingly aid or abet any person engaged in any violation of any of the provisions of law pro- hibiting importing, advertising, dealing in, exhibiting, or sending or receiving by mail obscene or indecent publications or representations, or means for preventing conception or procuring abortion, or other articles of indecent or immoral use or tendency, shall be deemed guilty of a misdemeanor, and shall for every offense be punishable by a fine of not more than five thousand dollars or by imprisonment at hard labor for not more than ten years, or both. Sec. 2493. Any judge of any district or circuit court of the United . Mode of proceed- States, within the proper district, before whom complaint in writing ""^ of any violation of the preceding sections is made, to the satisfaction of such judge, and founded on knowledge or belief, and, if upon be- ing. 318 ACT OF MAE. 3, 3883. lief, 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 mar- shal, 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 con- ducted in the same manner as other proceedings in the case of munici- pal seizure, and with the same right of appeal or writ of error. Importation o f Sec. 2494. The importation of neat cattle and the hides of neat cat- neat cattle, &c. ^^^ from any foreign country into the United States is prohibited : Proviso. 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 de- termine, 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 Treas- ury is 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. Penaities.^^ 458 ^EO. 2495. Any person convicted of a willful violation of any of the ' ' provisions of the preceding section shall be fined not exceeding five hundred dollars, or imprisoned not exceeding one year, or both, in the discretion of the court, importation "of "ta° ^^^- 2496. No watches, watch-cases, watch-movements, or parts of uiated w a t c lie s , watch-movements, or any other articles of foreign manufacture, which ""EfX^a^iser 458. shall copy or simulate the name or trade-mark of any domestic manu- facture, 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 pro- hibition, any domestic manufacturer who has adopted trade-marks may require his name and residence and a description of his trade- marks to be recorded in books which shall be kept for that purpose in the Department of the Treasur}^, under such regulations as the Sec- retary of the Treasury shall prescribe, and may furnish to the depart- ment f ac similes of such trade-marks ; and thereupon the Secretary of the Treasury shall cause one or more copies of the same to be transmit- ted to each collector or other proper officer of the customs, f ^oods' &c*"in fo " ^^c. 2497. No goods, wares, or merchandise, unless in cases jpro- eign vessels.' vided for by treaty, shall be imported into the United States from s. L., voi.^lf p. liii ^ny foreign port or place, except in vessels of the United States, or in § 2. such foreign vessels as truly and wholly belong to the citizens or sub- jects of that country of which the goods are the growth, production, or manufacture ; or riom which such goods, wares, or merchandise can latTonf&c.^^ ^"^ ^'° 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. caWe°oniyt°o%eS; ^^^- 2*98. The preceding sections shall not apply to vessels, or &c., of nations goods, wares, or merchandise, imported in vessels of a foreign nation reluiaMonsf ^'™' ^^ which does uot maintain a similar regulation against vessels of the s WT\^%- United States. 580, ch. 125. ACT OF MAK. 3, 1883. 319 Sec. 2499. There shall be levied, collected, and paid on each and res^mbfiDren'"umer- every non-enumerated article which bears a similitude, either in mate- ated articles, and rial, quality, texture, or the use to which it may be applied, to any Sctm-ed'^'froir^tw^o article enumerated in this title as chargeable with duty, the same rate '"■r°s^"2499'*458 of duty which is levied and charged on the enumerated article which s. l'., vol. 3, p. 351; it most resembles in any of the particulars before mentioned ; and if ^ %he Merriii, 17 any non-enumerated article equally resembles two or more enumera- Waii., 582. ted articles on which different rates 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 the component material of chief value may be chargeable. If two or to'^m'or'ii^than''rae more rates of duty should be applicable to any imported article, it rate of duty, ciassi- shall be classified for duty under the highest of such rates: Provided, ^"^prtTiso. That non-enumerated articles similar in material and quality and Articles to be free, texture, and the use to which they may be applied, to articles on the free list, and in the manufacture of which no dutiable materials are used, shall be free. Sec. 2500. Upon the reimportation of articles once exported of the ^^Reimported goods, growth, product, or manufacture of the United States, upon which no k. s., 2500, 459. mternaltax has been assessed or paid, or upon which such tax has fso.'^ii.™'' s\^e p. been paid and refunded by allowance or drawback, there shall be 257; this vol., sec levied, collected, and paid a duty equal to the tax imposed by the in- ternal-revenue laws upon such articles. Sec. 2501. A discriminating duty of ten pe^ centum ad valorem, in ^ o*^TeY°u'forei^n addition to the duties imposed by law, shall be levied, collected, and vessels. paid on all goods, wares, and merchandise which shall be imported on vessels not of the United States; but this discriminating duty shall not apply to goods, wares, and merchandise which shall be imported in vessels not of the United States, entitled, by treaty or any act of 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 mer- chandise imported in vessels of the United States. Sec. 2502. There shall be levied, collected, and paid upon all arti- ^ r^t^*c!ls°^toporte'd! cles imported from foreign countries, and mentioned in the schedules &c. herein contained, the rates of duty which are, by the schedules, re- spectively prescribed, namely : Schedule A. — Chemical Products. ^^^'^J'*,^"'^ -^i" Chemical products. Glue, twenty per centum ad valorem. Beeswax, twenty per centum ad valorem. Gelatine and all similar preparations, thirty per centum ad valorem. Glycerine, crude, brown or yellow, of the specific gravity of one and twenty-five hundredths or less at a temperature of sixty degrees Fahrenheit, not purified by refining or distilling, two cents per pound. Glycerine, refined, five cents per pound. Fish-glue or isinglass, twenty-five per centum ad valorem. Phosphorus, ten cents per pound. Soap, hard and soft, all which are not otherwise specially enumer- ated or provided for in this act, and castile soap, twenty per centum ad valorem. Fancy, perfumed, and all descriptions of toilet soap, fifteen cents per pound. Sponges, twenty per centum ad valorem. Sumac, ground, three-tenths of one cent per pound, and sumac ex- tract, twenty per centum ad valorem. Acid, acetic, acetous, or pyroligneous acid, not exceeding the spe- cific gravity of one and forty-seven one-thousandths, two cents per 320 ACT OF MAE. 3, 1883. pound; exceeding the specific gravity of one and forty-seven one- thousandths, ten cents per pound. Acid, citric, ten cents per pound. Acid, tartaric, ten cents per pound. Camphor, refined, five cents per pound. Castor beans, or seeds, fifty cents per bushel of fifty pounds. Castor oil, eighty cents per gallon. Cream of tartar, six cents per pound. Dextrine, burnt starch, gum substitute, or British gum, one cent per pound. Extract of hemlock, and other bark used for tanning, not other- wise enumerated or provided for in this act, twenty per centum ad valorem. Glucose, or grape sugar, twenty per centum ad valorem. Indigo, extracts of, and carmined, ten per centum ad valorem. Iodine, resublimed, forty cents per pound. Licorice, paste or roll, seven and one-half cents per pound ; licorice juice, three cents per pound. Oil of bay-leaves, essential, or bay rum essence or oil, two dollars and fifty cents per pound. Oil, croton, fifty cents per pound. Oil, flaxseed or linseed, and cotton-seed oil, twenty-five cents per gallon, seven and one-half pounds weight to be estimated as a gallon. Hemp-seed oil and rape-seed oil, ten cents per gallon. Soda and potassa, tartrate, or rochelle salt, three cents per pound. Strychnia, or strychnine, and all salts thereof, fifty cents per ounce. Tartars, partly refined, including lees crystals, four cents per pound. Alumina, alum, patent alum, alum substitute, sulphate of alumina, and aluminous cake, and alum in crystals or gTOund, sixty cents per hundred pounds. Ammonia, anhydrous, liquefied by pressure, twenty per centum ad valorem. Ammonia aqua, or water of ammonia, twenty per centum ad va- lorem. Ammonia, muriate of, or sal-ammoniac, ten per centum ad va- lorem. Ammonia, carbonate of, twenty per centum ad valorem. Ammonia, sulphate of, twenty per cent ad valorem. All imitations of natural mineral waters and all artificial mineral waters, thirty per centum ad valorem. Asbestos, manufactured, twenty-five per centum ad valorem. Baryta, sulphate of, or barytes, unmanufactured, ten per centum ad valorem. Baryta, sulphate of, or barytes, manufactured, one-fourth of one cent per pound. Refined borax, five cents per pound. Pure boracic acid, five cents per pound; commercial boracic acid, four cents per pound ; borate of lime, three cents per pound ; crude borax, three cents per pound. Cement, Roman, Portland, and all others, twenty per centum ad valorem. Whiting and Paris white, dry, one-half cent per pound ; ground in oil, or putty, one cent per pound. Prepared chalk, precipitated chalk, French chalk, red chalk, and all other chalk preparations which are not specially enumerated or provided for in this act, twenty per centum ad valorem. Chromic acid, fifteen per centum ad valorem. Chromate of potash, three cents per pound. Bi-chromate of potash, three cents per pound. ACT OF MAR. 3, 1883. 321 Cobalt, oxide of, twenty per centum ad valorem. Copper, sulphate of, or blue vitriol, three cents per pound. Iron, sulphate of, or copperas, three-tenths of one cent per pound. Acetate of lead, brown, four cents per pound. Acetate of lead, white, six cents per pound. White lead, when dry or in pulp, three cents per pound; when ground or mixed in oil, three cents per pound. Litharge, three cents per pound. Orange mineral^ and red lead, three cents per pound. Nitrate of lead, three cents per pound. Magnesia, medicinal, carbonate of, five cents per pound. Magnesia, calcined, ten cents per pound. Magnesia, sulphate of, or Epsom salts, one-half of one cent per pound. Potash : Crude, carbonate of, or fused, and caustic potash, twenty per cen- tum ad valorem. Chlorate of, three cents per pound. Hydriodate, iodide and iodate of, fifty cents per pound. Prussiate of, red, ten cents per pound. Prussiate of, yellow, five cents per pound. Nitrate of, or saltpeter, crude, one cent per pound. Nitrate of, or refined saltpeter, one and one-half cents per pound. Sulphate of, twenty per centum ad valorem. Soda: Soda-ash, one-quarter of one cent per pound. Soda, sal, or soda crystals, one-quarter of one cent per pound. Bi-carbonate of, or super-carbonate of, and salaratus, calcined or pearl ash, one and one-half cents per pound. Hydrate or caustic, one cent per pound. Sulphate, known as salt cake, crude or refined, or niter cake, crude or refined, and Glauber's salt, twenty per centum ad valorem. Soda, silicate of, or other alkaline silicate, one-half of one cent per pound. Sulphur : Eefined, in rolls, ten dollars per ton. Sublimed, or flowers of, twenty dollars per ton. Wood-tar, ten per centum ad valorem. Coal-tar, crude, ten per centum ad valorem. Coal-tar, products of, such as naphtha, benzine, benzole, dead oil, and pitch, twenty per centum ad valorem. All coal-tar colors or dyes, by whatever name known, and not spe- cially enumerated or provided for in this act, thirty-five per centum ad valorem. All preparations of coal-tar, not colors or dye, not specially enumer- ated or provided for in this act, twenty per centum ad valorem. Logwood and other dyewoods, extracts and decoctions of, ten per centum ad valorem. Ultramarine, five cents per pound. Turpentine, spirits of, twenty cents per gallon. Colors and paints, including lakes, whether dry or mixed, or ground with water or oil, and not specially enumerated or provided for in this act, twenty-five per centum ad valorem. The pigment known as bone black, and ivory-drop black, and bone char, twenty-five per centum ad valorem. Ocher, and ochery earths, umber and umber earths, and sienna and sienna earths, when dry, one-half of one cent per pound; when ground in oil, one and one-half cents per pound. Zinc, oxide of, when dry, one and one-fourth cent per pound. 13911— H. Doc. 671, 61-2 21 322 ACT OF MAE. 3, 1883. Zinc, oxide of, when ground in oil, one and three-fourths cent per pound. All preparations known as essential oils, expressed oils, distilled oils, rendered oils, alkalis, alkaloids, and all combinations of any of the foregoing, and all chemical compounds and salts, by what- ever name known, and not specially enumerated or provided for in this act, twenty-five per centum ad valorem. Preparations: all medicinal preparations known as cerates, con- serves, decoctions, emulsions, extracts, solid or fluid ; infusions, juices, liniments, lozenges, mixtures, mucilages, ointments, oleo-resins, pills, plasters, powders, resins, suppositories, sirups, vinegars, and waters, of any of which alcohol is not a component part, and which are not specially enumerated or provided for in this act, twenty-five per centum ad valorem. All barks, beans, berries, balsams, buds, bulbs, and bulbus roots, and excrescences, such as nutgalls, fruits, flowers, dried fibers, grains, gums, and gum-resins, herbs, leaves, lichens, mosses, nuts, roots and stems, spices, vegetables, seeds (aromatic, not garden seeds), and seeds of morbid growth, weeds, woods used expressly for dyeing, and dried insects, any of the foregoing of which are not edible, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this act, ten per centum ad valorem. All non-dutiable crude minerals, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, not specially enumerated or provided for in this act, ten per centum ad valorem. All ground or powdered spices not specially enumerated or pro- vided for in this act, five cents per pound. All earth or clays, unwrought or unmanufactured, not specially enumerated or provided for in this act, one dollar and fifty cents per ton. All earths or clays, wrought or manufactured, not specially enumerated or provided for in this act, three dollars per ton ; china clay, or kaoline three dollars per ton. Proprietary preparations, to-wit: All cosmetics, pills, powders, troches, or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils or preparations or compositions recommended to the public as proprietary articles, or prepared according to some private formula, as remedies or specifics for any disease or diseases, or affections what- ever, affecting the human or animal body, including all toilet prep- arations whatever, used as applications to the hair, mouth, teeth, or skin, not specially enumerated or provided for in this act, fifty per centum ad valorem. Alcoholic preparations : Alcoholic perfumery, including cologne water, two dollars per gallon and fifty per centum ad valorem. Distilled spirits, containing fifty per centum of anhydrous alcohol, one dollar per gallon. Alcohol, containing ninety-four per cent, anhydrous alcohol, two dollars per gallon. Alcoholic compounds, not otherwise specially enumerated or pro- vided for, two dollars per gallon for the alcohol contained and twenty-five per centum ad valorem. Chloroform, fifty cents per pound. Collodion, and all compounds of pyroxyline, by whatever name known, fifty cents per pound; rolled or in sheets, but not made up into articles sixty cents per pound, and when in finished or partly ACT OF MAR. 3, 1883. 323 finished articles, sixty cents per pound and twenty-five per centum ad valorem. Ether, sulphuric, fifty cents per pound. Hoffman's anodyne, thirty cents per pound. Iodoform, two dollars per pound. Acid, tannic, and tannin, one dollar per pound. Ether, nitrous, spirits of, thirty cents per pound. Santonine, three dollars per pound. Amylic alcohol, or fusel oil, ten per centum ad valorem. Oil of Cognac, or oenantic ether, four dollars per ounce. Fruit ethers, oils, or essences, two dollars and fifty cents per pound. Oil or essence of rum, fifty cents per ounce. Ethers of all kinds, not specially enumerated or provided for in this act, one dollar per pound. Coloring for brandy, fifty per centum ad valorem. Preparations : All medicinal preparations known as essences, ethers, extracts, mixtures, spirits, tinctures, and medicated wines, of which alcohol is a component part, not specially enumerated or provided for in this act, fifty cents per pound. Varnishes of all kinds, forty per centum ad valorem ; and on spirit varnishes, one dollar and thirty-two cents additional per gallon. Opium, crude, containing nine per cent, and over of morphia, one dollar per pound. The importation of opium, containing less than nine per cent, morphia is hereby prohibited. Opium, prepared for smoking, and all other preparations of opium not specially enumerated or provided for in this act, ten dollars per pound; but opium prepared for smoking, and other preparations of opium deposited in bonded warehouses shall not be removed there- from for exportation without payment of duties, and such duties shall not be refunded. Opium, aqueous extract of, for medicinal uses, and tincture of, as laudanum, and all other liquid preparations of opium, not specially enumerated or provided for in this act, forty per centum ad valorem. Morphia or morphine, and all salts thereof, one dollar per ounce. Schedule B. — Earthenware and Glassware. „ ®t^v,L*^„"'^ ^1 Earthenware and Brown earthenware, common stoneware, gas-retorts, and stoneware not ornamented, twenty-five per centum ad valorem. China, porcelain, parian, and bisque, earthen, stone, and crockery ware, including plaques, ornaments, charms, vases, and statuettes, painted, printed, or gilded, or otherwise decorated or ornamented in any manner, sixty per centum ad valorem. China, porcelain, parian, and bisque ware, plain ware, and not orna- mented or decorated in any manner, fifty five per centum ad valorem. All other earthen, stone, and crockery ware, white, glazed, or edged, composed of earthy or mineral substances, not specially enumerated or provided for in this act, fifty per centum ad valorem. Stoneware, above the capacity of ten gallons, twenty per centum ad valorem. Encaustic tiles, thirty five per centum ad valorem. Brick, fire brick, and roofing and paving tile, not specially enumer- ated or provided for in this act, twenty per centum ad valorem. Slates, slate pencils, slate chimney-pieces, mantels, slabs for tables, and all other manufactures of slate, thirty per centum ad valorem. Roofing-slates, twenty five per centum ad valorem. Green and colored glass bottles, vials, demijohns and carboys (cov- ered or uncovered), pickle or preserve jars, and other plain, molded, or pressed green and colored bottle glass, not cut, engraved, or painted, and not specially enumerated or provided for in this act, one cent per glassware. 324 ACT OF MAR. 3, 1883. pound; if filled, and not otherwise in this act provided for, said arti- cles shall pay thirty per centum ad valorem in addition to the duty on the contents. Flint and lime glass bottles and vials, and other plain, molded, or pressed flint or lime glassware, not specially enumerated or provided for in this act, forty per centum ad valorem ; if filled, and not other- wise in this act provided for, said articles shall pay, exclusive of con- tents, forty per centum ad valorem in addition to the duty on the contents. Articles of glass, cut, engraved, painted, colored, printed, stained, silvered, or gilded, not including plate-glass, silvered, or looking-glass plates, forty-five per centum ad valorem. All glass bottles, and decanters, and other like vessels of glass, shall, if filled, pay the same rates of duty, in addition to any duty chargeable on the contents, as if not filled, except as in this act otherwise specially provided for. 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-four by thirty inches square, six cents per square foot ; above that, and not exceeding twenty- four by sixty inches square, twenty cents per square foot ; all above that, forty cents per square foot. Unpolished cylinder, crown, and common window-glass, not exceed- ing ten by fifteen inches square, one and three-eighths cents per pound; above that, and not exceeding sixteen by twenty-four inches square, one and seven-eighths cents per pound; above that, and not exceeding twenty-four by thirty inches square, two and three-eighths cents per pound; all above that, two and seven-eighths cents per pound : Provided, That unpolished cylinder, crown, and common win- dow-glass, imported in boxes containing fifty square feet, as nearly as sizes will permit, now known and commercially designated as fifty feet of glass, single thick and weighing not to exceed fifty-five pounds of glass per box, shall be entered and computed as fifty pounds of glass only ; and that said kinds of glass imported in boxes containing as nearly as sizes will permit, fifty feet of glass, now known and com- mercially designated as fifty feet of glass, double thick and not ex- ceeding ninety pounds in weight, shall be entered and computed as eighty pounds of glass only ; but in all other cases the duty shall be computed according to the actual weight of glass. 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, weigh- ing 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 ex- ceeding 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 ex- ceeding 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 ACT OF MAR. 3, 1883. 325 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. Porcelain and Bohemian glass, chemical glassware, painted glass- ware, stained glass, and all other manufactures of glass or of which glass shall be the component material of chief value, not specially enumerated or provided for in this act, forty-five per centum ad valorem. Schedule C. — Metals. Iron ore, including manganiferous iron ore, also the dross or re- siduum from burnt pyrites, seventy-five cents per ton. Sulphur ore, as pyrites, or sulphuret of iron in its natural state, contaming not more than three and one-half per centum copper, seventy-five cents per ton : Provided, That ore containing more than two per centum of copper, shall pay, in addition thereto, two and one-half cents per pound for the copper contained therein. Iron in pigs, iron kentledge, spiegeleisen, wrought and cast scrap- iron, and scrap-steel, three tenths of one cent per pound ; but nothing shall be deemed scrap-iron or scrap-steel except waste or refuse iron or steel that has been in actual use and is fit only to be remanuf actured. Iron railway-bars, weighing more than twenty-five pounds to the yard, seven-tenths of one cent per pound. Steel railway-bars and railway-bars made in part of steel, weighing more than twenty-five pounds to the yard, seventeen dollars per ton. Bar-iron, rolled or hammered, comprising flats not less than one inch wide, nor less than three-eighths of one inch thick, eight-tenths of one cent per pound; comprising round iron not less than three- fourths of one inch in diameter, and square iron not less than three- fourths of one inch square, one cent per pound ; comprising flats less than one inch wide, or less than three-eighths of one inch thick ; round iron less than three-fourths of one inch and not less than seven-six- teenths of one inch in diameter, and square iron less than three-fourths of one inch square, one and one-tenth of one cent per pound: Pro- vided, That all iron in slabs, blooms, loops, or other forms less fin- ished than iron in bars, and more advanced than pig-iron, except cast- ings, 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: Provided further. That all iron bars, blooms, billets, or sizes or shapes of any kind, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of twenty- two dol- lars per ton. Iron or steel tee rails, weighing not over twenty-five pounds to the yard, nine-tenths of one cent per pound; iron or steel flat rails, punched, eight-tenths of one cent per pound. Eound iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled iron not specially enumerated or provided for in this act, one and two-tenths of one cent per pound. Boiler or other plate iron, sheared or unsheared, skelp-iron, sheared or rolled in grooves, one and one-fourth cents per pound ; sheet iron, common or black, thinner than one inch and one-half and not thinner than number twenty wire guage, one and one-tenth of one cent per pound ; thinner than number twenty wire gauge and not thinner than number twenty-five wire gauge, one and two-tenths of one cent per pound ; thinner than number twenty-five wire gauge and not thinner than number twenty-nine wire gauge, one and five-tenths of one cent Schedule C. — Metals. Proviso. Proviso. Proviso. 326 ACT OF MAE. 3, 1883. Proviso. Proviso. Proviso. per pound ; thinner than number twenty-nine wire ^auge, and all iron commercially known as common or black taggers iron, whether put up in boxes or bundles or not, thirty per centum ad valorem: And provided, That on all such iron and steel sheets or plates aforesaid excepting on what are known commercially as tin-plates, terne-plates, and taggers-tin, and hereafter provided for, when galvanized or coated with zinc or spelter, or other metals, or any alloy of those metals, three-fourths of one cent per pound additional. Polished, planished, or glanced sheet-iron, or sheet-steel, by what- ever name designated, two and one-half cents per pound : Provided, That plate or sheet or taggers iron, by whatever name designated, other than the polished, planished, or glanced herein provided for, which has been pickled or cleaned by acid, or by any other material or process, and which is cold rolled, shall pay one-quarter cent per pound more duty than the corresponding gauges of common or black sheet or taggers iron. Iron or steel sheets, or plates, or taggers iron, coated with tin or lead, or with a mixture with which these metals is a component part, by the dipping or any other process, and commercially known as tin plates, terne plates, and taggers tin, one cent per pound; corrugated or crimped sheet iron or steel, one and four-tenths of one cent per pound. Hoop, or band, or scroll, or other iron, eight inches or less in width, and not thinner than number ten wire guage, one cent per pound; thinner than number ten wire guage and not thinner than number twenty wire gauge, one and two-tenths of one cent per pound ; thinner than number twenty wire gauge, one and four-tenths of one cent per pound : Provided, That all articles not specially enumerated or pro- vided for in this act, whether wholly or partly manufactured, made from sheet, plate, hoop, band, or scroll iron herein provided for, or of which such sheet, plate, hoop, band, or scroll iron shall be the mate- rial of chief value, shall pay one-fourth of one cent per pound more duty than that imposed on the iron from which they are made, or which shall be such material of chief value. Iron and steel cotton-ties, or hoops for baling purposes, not thinner than number twenty wire gauge, thirty-five per centum ad valorem. Cast-iron pipe of every description, one cent per pound. Cast-iron vessels, plates, stove-plates, andirons, sadirons, tailors' irons, hatters' irons, and castings of iron, not specially enumerated or provided for in this act, one and one-quarter of one cent per pound. Cut nails and spikes, of iron or steel, one and one-quarter of one cent per pound. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thou- sand, two and one-half cents per thousand; exceeding sixteen ounces to the thousand, three cents per pound. Iron or steel railway fish-plates, or splice-bars, one and one-fourth of one cent per pound. Malleable iron castings, not specially enumerated or provided for in this act, two cents per pound. Wrought iron or steel spikes, nuts, and washers, and horse, mule, or ox shoes, two cents per pound. Anvils, anchors or parts thereof, mill-irons and mill-cranks, of wrought irons and wrought-iron for ships, and forgings of iron and steel, for vessels, steam-engines, and locomotives, or parts thereof, weighing each twenty-five pounds or more, two cents per pound. Iron or steel rivets, bolts, with or without threads or nuts, or bolt- blanks, and finished hinges or hinge-blanks, two and one-half of one cent per pound. Iron or steel blacksmiths' hammers and sledges, track-tools, wedges, and crowbars, two and one-half of one-cent per pound. ACT OF MAR. 3, 1883. 327 Iron or steel axles, parts thereof, axle-bars, axle-blanks, or f orgings for axles, without reference to the stage or state of manufacture, two and one-half of one cent per pound. Forgings of iron and steel, or forged iron, of whatever shape, or in whatever stage of manufacture, not specially enumerated or pro- vided for in this act, two and one-half cents per pound. Horseshoe-nails, hob-nails, and wire-nails, and all other wrought- iron or steel nails, not specially enumerated or provided for in this act, four cents per pound. Boiler tubes, or flues, or stays, of wrought-iron or steel, three cents per pound. Other wrought iron or steel tubes or pipes, two and one-quarter cents per pound. Cham or chains of all kinds, made of iron or steel, not less than three-fourths of one inch in diameter, one and three-quarter cents per pound; less than three-fourths of one inch and not less than three-eighths of one inch in diameter, two cents per pound ; less than three-eighths of one inch in diameter, two and one-half cents per pound. Cross-cut saws, eight cents per linear foot. Mill, pit, and drag saws, not over nine inches wide, ten cents per linear foot ; over nine inches wide, fifteen cents per linear foot. Circular saws, thirty per centum ad valorem. Hand, back, and all other saws, not specially enumerated or pro- vided for in this act, forty per centum ad valorem. Files, file blanks, rasps, and floats of all cuts and kinds, four inches in length and under, thirty -five cents per dozen; over four inches in length and under nine inches, seventy-five cents per dozen; nine inches in length and under fourteen inches, one dollar and fifty cents per dozen; fourteen inches in length and over, two dollars and fifty cents per dozen. Steel ingots, cogged ingots, blooms, and slabs, by whatever pro- cess made ; die blocks or blanks ; billets and bars and tapered or bev- eled bars ; bands, hoops, strips, and sheets of all gauges and widths ; plates of all thicknesses and widths ; steamer, crank, and other shafts ; wrist or crank pins; connecting-rods and piston-rods; pressed, sheared, or stamped shapes, or blanks of sheet or plate steel, or com- bination of steel and iron, punched or not punched; hammer-molds or swaged steel; gun-molds, not in bars; alloys used as substitutes for steel tools ; all descriptions and shapes of dry sand, loam, or iron- molded steel castings, all of the above classes of steel not otherwise specially provided for in this act, valued at four cents a pound or less, forty-five per centum ad valorem ; above four cents a pound and not above seven cents per pound, two cents per pound ; valued above seven cents and not above ten cents per pound, two and three-fourths cents per pound ; valued at above ten cents per pound, three and one- fourth cents per pound : Provided, That on all iron or steel bars, rods, strips, or steel sheets, of whatever shape, and on all iron or steel bars of irregular shape or section, cold-rolled, cold-hammered, or polished in any way in addition to the ordinary process of hot-rolling or ham- mering, there shall be paid one-fourth cent per pound, in addition to the rates provided in this act ; and on steel circular saw plates there shall be paid one cent per pound in addition to the rate provided in this act. Iron or steel beams, girders, joists, angles, channels, car-truck channels, TT, columns and posts, or parts or sections of columns and posts, deck and bulb beams, and building forms, together with all other structural shapes of iron or steel, one and one-fourth of one cent per pound. 328 ACT OF MAR. 3, 1883. Steel wheels and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, and other railway tires, or parts thereof, whoUy or partly manufactured, two and one-half of one cent per pound ; iron or steel ingots, cogged in- gots, blooms or blanks for the same, without regard to the degree of manufacture, two cents per pound. Iron or steel rivet, screw, nail, and fence, wire rods, round, in coils and loops, not lighter than number five wire gauge, valued at three and one-half cents or less per pound, six-tenths of one cent per pound. Iron or steel, flat with longitudinal ribs for the manufacture of fencing, six-tenths of a cent per pound. Screws, conamonly called wood screws, two inches or over in length, six cents per pound; one inch and less than two inches in length, eight cents per pound; over one half inch and less than one inch in length, ten cents per pound ; one half inch and less in length, twelve cents per pound. Iron or steel wire, smaller than number five and not smaller than number ten wire gauge, one and one-half cents per pound; smaller than number ten and not smaller than number sixteen wire gauge, two cents per pound; smaller than number sixteen and not smaller than number twenty-six wire gauge, two and one-half cents per pound; smaller than number twenty-six wire gauge, three cents per pound : Provided, That iron or steel wire covered with cotton, silk, or other material, and wire commonly known as crinoline, corset, and hat wire, shall pay four cents per pound in addition to the foregoing rates : And provided further, That no article made from iron or steel wire, or of which iron or steel wire is a component part of chief value, shall pay a less rate of duty than the iron or steel wire from which it is made either wholly or in part: And provided further, That iron or steel wire-cloths, and iron or steel wire-nettings, made in meshes of any form, shall pay a duty equal in amount to that im- posed on iron or steel wire of the same gauge, and two cents per pound in addition thereto. There shall be paid on galvanized iron or steel wire (except fence wire) , one half of one cent per pound in addition to the rate imposed on the wire of which it is made. On iron wire rope and wire strand, one cent per pound in addition to the rates imposed on the wire of which it is made. On steel wire rope and wire strand, two cents per poimd in addition to the rates imposed on the wire of which it is made. Steel, not specially enumerated or provided for in this act, forty- five per centum ad valorem : Provided, That all metal produced from iron or its ores, which is cast and malleable, of whatever description or form, without regard to the percentage of carbon contained therein, whether produced by cementation, or converted, cast, or made from iron or its ores, by the crucible, Bessemer, pneumatic, Thomas-Gil- christ, basic, Siemens-Martin, or open-hearth process, or by the equivalent of either, or by the combination of two or more of the proc- esses, or their equivalents, or by any fusion or other process which pro- duces from iron or its ores a metal either granular or fibrous in structure, which is cast and malleable, excepting what is known as malleable iron castings, shall be classed and denominated as steel. No allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any de- scription of iron or steel, or upon any partly manufactured article of iron or steel, or upon any manufacture of iron and steel. Argentine, albata, or German silver, unmanufactured, twenty-five per cent ad valorem: Copper, imported in the form of ores, two and one-half cents on each pound of fine copper contained therein ; regulus of and black or coarse copper, and copper cement, three and one-half cents on each ACT OF MAR. 3, 1883. 329 pound of fine copper contained therein; old copper, fit only for re- manufacture, clippings from new copper, and all composition metal of which copper is a component material of chief value not specially enumerated or provided for in this act, three cents per pound ; copper in plates, bars, ingots. Chili or other pigs, and in other forms, not manufactured, or enumerated in this act, four cents per pound; in rolled plates, called brazier's copper, sheets, rods, pipes, and copper bottoms, and all manufactures of copper, or of which copper shall be a component of chief value, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. Brass, in bars or pig, old brass, and clippings from brass or Dutch metal, one and one-half cent per pound. Lead ore, and lead dross, one and one-half cent per pound. Lead, in pigs and bars, molten and old refuse lead run into blocks and bars, and old scrap lead, fit only to be remanufactured, two cents per pound. Lead, in sheets, pipes, or shot, three cents per pound. Nickel, in ore, matte, or other crude form not ready for consumption in the arts, fifteen cents per pound on the nickel contained therein. Nickel, nickel oxide, alloy of any kind in which nickel is the ele- ment of chief value, fifteen cents per pound. Zinc, spelter, or tutenegue, in blocks or pigs, and old worn-out zinc, fit only to be remanufactured, one and one-half cent per pound ; zinc, spelter, or tutenegue in sheets, two and one-half cents per pound. Sheathing, or yellow metal, not wholly of copper, nor wholly nor in part of iron, ungalvanized, in sheets, forty-eight inches long and four- teen inches wide, and weighing from fourteen to thirty-four ounces per square foot, thirty-five per centum ad valorem. Antimony, as regulus or metal, ten per centum ad valorem. Bronze powder, fifteen per centum ad valorem. Cutlery, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. Dutch or bronze metal, in leaf, ten per centum ad valorem. Steel plates, engraved, stereotype plates, and hew types, twenty-five per centum ad valorem. Gold-leaf, one dollar and fifty cents per package of five hundred leaves. Hollow-ware, coated, glazed, or tinned, three cents per pound. Muskets, rifles, and other fire-arms, not specially enumerated or provided for in this act, twenty -five per centum ad valorem. All sporting breech-loading shot-guns, and pistols of all kinds, thirty-five per centum ad valorem. Forged shot-gun barrels, rough-bored, ten per centum ad valorem. Needles for knitting or sewing machines, thirty-five per centum ad valorem. Needles, sewing, darning, knitting, and all others not specially enu- merated or provided for in this act, twenty-five per centum ad valorem. Pen-knives, pocket-knives, of all kinds, and razors, fifty per centum ad valorem; swords, sword-blades, and side-arms, thirty-five per centum ad valorem. Pen, matallic twelve cents per gross; pen-holder-tips and pen- holders, or parts thereof, thirty per centum ad valorem. Pins, solid-head or other, thirty per centum ad valorem. Britannia ware, and plated and gilt articles and wares of all kinds, thirty-five per centum ad valorem. Quicksilver, ten per centum ad valorem. Silver leaf, seventy-five cents per package of five hundred leaves. Type-metal, twenty per cent ad valorem. Chromate of iron, or chromic ore, fifteen per centum ad valorem. 330 ACT OF MAR. 3, 1883. Mineral substances in a crude state and metals unwrought, not specially enumerated or provided for in this act, twenty per centum ad valorem. Manufactures, articles, or wares, not specially enumerated or pro- vided for in this act, composed wholly or in part of iron, steel, copper, lead, nickel, pewter, tin, zinc, gold, silver, platinum, or any other metal, and whether partly or wholly manufactured, forty-five per centum ad valorem. Schedule D.— SCHEDULE D. — ^WOOD AND WoODEN WaeES. Wood and wooden wares. Timber, hewn and sawed, and timber used for spars and in building wharves, twenty per centum ad valorem. Timber, squared or sided, not specially enumerated or provided for in this act, one cent per cubic foot. Sawed boards, plank, deals, and other lumber of hemlock, white- wood, sycamore, and bass-wood, one dollar per one thousand feet, board measure ; all other articles of sawed lumber, two dollars per one 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 one thousand feet, board measure. And if planed on one side and tongued and grooved, one dollar per one thousand feet, board measure. And if planed on two sides, and tongued and grooved, one dollar and fifty cents per one thousand feet, board measure. Hubs for wheels, posts, last-blocks, wagon-blocks, ore-blocks, gun- ■ blocks, heading-blocks, and all like blocks or sticks, rough-hewn or sawed only, twenty per centum ad valorem. Staves of wood of all kinds, ten per centum ad valorem. Pickets and palings, twenty per centum ad valorem. Laths, fifteen cents per one thousand pieces. Shingles, thirty-five cents per one thousand. Pine clapboards, two dollars per one thousand. Spruce clapboards, one dollar and fifty cents per one thousand. House or cabinet furniture, in piece or rough, and not finished, thirty per centum ad valorem. Cabinet ware and house furniture, finished, thirty-five per centum ad valorem. Casks and barrels, empty, sugar-box shooks, and packing-boxes, and packing-box shooks, of wood, not specially enumerated or provided for in this act, 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 specially eniimerated or provided for in this act, thirty -five per centum ad valorem. Wood, unmanufactured, not specially enumerated or provided for in this act, twenty per centum ad valorem. Schedule B.— Su- SCHEDULE E. — SuGAR. gar. All sugars not above No. 13 Dutch standard in color shall pay duty on their polariscopic test as follows, viz : All sugars not above No. 13 Dutch standard in color, all tank bot- toms, sirups of cane juice or of beet juice, melada, concentrated me- lada, concrete and concentrated molasses, testing by the polariscope not above seventy-five degrees, shall pay a duty of one and forty- hundredths cent per pound, and for every additional degree or frac- tion of a degree shown by the polariscopic test, they shall pay four- hundredths of a cent per pound additional. ACT OF MAR. 3, 1883. 331 All sugars above No. 13 Dutch standard in color shall be classified by the Dutch standard of color, and pay duty as follows, namely : All sugar above No. 13 and not above No. 16 Dutch standard, two and seventy-five hundredths cents per pound. All sugar above No. 16 and not above No. 20 Dutch standard, three cents per pound. All sugars above No. 20 Dutch standard, three and fifty-hundredths cents per pound. Molasses testing not above fifty-six degrees by the polariscope, shall pay a duty of four cents per gallon ; molasses testing above fifty- six degrees, shall pay a duty of eight cents per gallon. Sugar candy, not colored, five cents per pound. All other confectionery, not specially enumerated or provided for in this act, 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, ten 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 ad valorem. Schedule F.— Tobacco. . schedule f.— To- bacco. Cigars, cigarettes, and cheroots of all kinds, two dollars and fifty cents per pound and 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. Leaf tobacco, of which eighty-five per cent, is of the requisite size and of the necessary fineness of texture to be suitable for wrappers, and of which more than one hundred leaves are required to weigh a pound, if not stemmed, seventy-five cents per pound ; if stemmed, one dollar per pound. All other 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 specially enumerated or provided for in this act, forty 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. Tobacco, unmanufactured, not specially enumerated or provided for in this act, thirty per centum ad valorem. Schedule G.— Provisions. p.L';o1^„» "'^ ^~' Proviaions. Animals, live, twenty per centum ad valorem. Beef and pork, one cent per pound. Hams and bacon, two cents per pound. Meat, extract of, twenty per centum ad valorem. Cheese, four cents per pound. Butter, and substitutes therefor, four cents per pound. Lard, two cents per pound. Wheat, twenty cents per bushel. Eye and barley, ten cents per bushel. Barley, pearled, patent, or hulled, one half cent per pound. Barley malt, per bushel of thirty-fouf pounds, twenty cents. Indian corn or maize, ten cents per bushel. Oats, ten cents per bushel. Corn-meal, ten cents per bushel of forty-eight pounds. Oat-meal, one-half cent per pound. Eye-flour, one-half cent per pound. Wheat-flour, twenty per centum ad valorem. 332 ACT OF MAR. 3, 1883. Potato or corn starch, two cents per pound ; rice starch, two and a half cents per pound ; other starch, two and a half cents per pound. Eice, cleaned, two and one- fourth cents per pound ; uncleaned, one and one-half cents per pound. Paddy, one and one-fourth cents per pound. Eice-flour and rice meal, twenty per centum ad valorem. Hay, two dollars per ton. Honey, twenty cents per gallon. Hops, eight cents per pound. Milk, preserved or condensed, twenty per centum ad valorem. Fish: Mackerel, one cent per pound. Herrings, pickled or salted, one-half of one cent per pound. Salmon, pickled, one cent per pound ; other fish, pickled, in barrels, one cent per pound. Foreign-caught fish, imported otherwise than in barrels or half barrels, whether fresh, smoked, dried, salted, or pickled, not specially enumerated or provided for in this act, fifty cents per hundred pounds. Anchovies and sardines, packed in oil or otherwise, in tin boxes measuring not more than five inches long, four inches wide, and three and one-half inches deep, ten cents per whole box; in half boxes, measuring not more than five inches long, four inches wide, and one and five-eighths deep, five cents each ; in quarter boxes measuring not more than four inches and three-quarters long, three and one-half inches wide, and one and a quarter deep, two and one-half cents each ; when imported in any other form, forty per centum ad valorem. Fish preserved in oil, except anchovies and sardines, thirty per centum ad valorem. Salmon, and all other fish, prepared or preserved, and prepared meats of all kinds, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. Pickles and sauces, of all kinds, not otherwise specially enumerated or provided for in this act, thirty-five per centum ad valorem. Potatoes, fifteen cents per bushel of sixty pounds. Vegetables, in their natural state, or in salt or brine, not specially enumerated or provided for in this act, ten per centum ad valorem. Vegetables, prepared or preserved, of all kinds, not otherwise pro- vided for, thirty per centum ad valorem. Chicory root, ground or unground, burnt or prepared, two cents per pound. Vinegar, seven and one-half cents per gallon. The standard for vinegar shall be taken to be that strength which requires thirty-five grains of bi-carbonate of potash to neutralize one ounce of Troy vinegar ; and all import duties that may by law be imposed on vinegar imported from foreign countries shall be collected according to this standard. Acorns, and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or as substitutes therefor, not specially enumerated or provided for in this act, two cents per pound. Chocolate, two cents per pound. Cocoa, prepared or manufactured, two cents per pound. Fruits : Currants, Zante or other, one cent per pound. Dates, plums, and prunes, one cent per pound. Figs, two cents per pound. Oranges, in boxes of capacity not exceeding two and one-half cubic feet, twenty-five cents per box ; in one-half boxes, capacity not exceed- ing one and one-fourth cubic feet, thirteen cents per half box; in bulk, one dollar and sixty cents per thousand ; in barrels, capacity not Liquors. ACT OF MAE. 3, 1883. 333 exceeding that of the one hundred and ninety-six pounds flour barrel, fifty-five cents per barrel. Lemons, in boxes of capacity not exceeding two and one-half cubic feet, thirty cents per box; in one-half boxes, capacity not exceeding one and one-fourth cubic feet, sixteen cents per half box ; in bulk, two dollars per thousand. Lemons and oranges, in packages, not specially enumerated or pro- vided for in this act, twenty per centum ad valorem. Limes and grapes, twenty per centum ad valorem. Eaisins, two cents per pound. Fruits, preserved in their own juices, and fruit- juice, twenty per centum ad valorem. Comfits, sweetmeats, or fruits preserved in sugar, spirits, sirup, or molasses, not otherwise specified or provided for in this act, and jellies of all kinds, thirty-five per centum ad valorem. Nuts: Almonds, five cents per pound; shelled, seven and one-half cents per pound ; filberts, and walnuts, of all kinds, three cents per pound. Peanuts or ground beans, one cent per pound ; shelled, one and one- half cent per pound. Nuts, of all kinds, shelled or unshelled, not specially enumerated or provided for in this act, two cents per pound. Mustard, ground or preserved, m bottles or otherwise, ten cents per pound. Schedule H.— Liquors. t i^„^?=,® "^"'^ ^'~ Champagne, and all other sparkling wines, in bottles containing each not more than one quart and more than one pint, seven dollars per dozen bottles; containing not more than one pint each and more than one-half pint, three dollars and fifty cents per dozen bottles; containing one-half pint each, or less, one dollar and seventy-five cents per dozen bottles; in bottles containing more than one quart each, in addition to seven dollars per dozen bottles, at the rate of two dollars and twenty-five cents per gallon on the quantity in excess of one quart bottle. Still wines, in casks, fifty cents per gallon; in bottles, one dollar and sixty cents per case of one dozen bottles containing each not more than one quart and more than one pint, or twenty-four bottles contain- ing each not more than one pint ; and any excess beyond these quanti- ties found in such bottles shall be subject to a duty of five cents per pint or fractional part thereof; but no separate or additional duty shall be collected on the bottles : Provided, That any wines imported containing more than twenty-four per centum of alcohol shall be for- feited to the United States: Provided further, That there shall be no allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Vermuth, the same duty as on still wines. 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, except as specially enumerated or provided for in this act, shall pay an additional duty of three cents for each bottle. Brandy, and other spirits manufactured or distilled from grain or other materials and not specially enumerated or provided for in this act, two dollars per proof gallon; 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 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. 334 ACT OF MAR. 3, 1883. On all compounds or preparations of which distilled spirits are a component part of chief value, not specially enumerated or provided for in this act, there shall be levied a duty not less than that imposed upon distilled spirits.' Cordials, liquors, arrack, absinthe, kirschwasser, ratafia, and other similar spirituous beverages or bitters, containing spirits, and not specially enumerated or provided for in this act, two dollars per proof gallon. No lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages than that fixed by law for the description of first proof ; but it shall be increased in pro- portion for any greater strength than the strength of first proof ; and all imitations of brandy or spirits or wines imported by any names ■whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar per gallon. 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. Ale, porter, and beer, in bottles or jugs of glass, stone, or earthen ■ware, thirty-five cents per gallon ; otherwise than in bottles or jugs of glass, stone, or earthen ware, twenty cents per gallon. Ginger-ale or ginger-beer, twenty per centum ad valorem, but no separate or additional duty shall be collected on bottles or jugs con- taining the same. Schedule I-— Cot- SCHEDULE I. — CoTTON AND CoTTON GoODS. ton and cotton goods. Cotton thread, yarn, warps, or warp-yarn, whether single or ad- vanced 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 twenty-five cents per pound, ten cents per pound ; valued at over twenty-five cents per pound, and not exceeding forty cents per pound, fifteen cents per pound ; valued at over forty cents per pound, and not exceeding fifty cents per pound, twenty cents per pound; valued at over fifty cents per pound, and not exceeding sixty cents per pound, twenty-five cents per pound ; valued at over sixty cents per pound, and not exceeding seventy cents per pound, thirty-three cents per pound; valued at over seventy cents per pound, and not exceeding eighty cents per pound, thirty-eight cents per pound; valued at over eighty cents per pound, and not exceeding one dollar per pound, forty-eight cents per pound; valued at over one dollar per pound, fifty per centum ad valorem. On all cotton cloth not bleached, dyed, colored, stained, painted, or printed, and not exceeding one hundred threads to the square inch, counting the warp and filling, two and one-half cents per square yard ; if bleached, three and one-half cents per square yard ; if dyed, colored, stained, painted, or printed, four and one-half cents per square yard. On all cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred and not exceeding two hundred threads to the square inch, counting the warp and filling, three cents per square yard; if bleached, four cents per square yard; if dyed, Proviso. colored, stained, painted, or printed, five cents per square yard: Pro- vided, That on all cotton cloth not exceeding two hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over eight cents per square yard; bleached, valued at over ten cents per square yard; dyed, colored, stained, painted, or printed, valued at over thirteen Proviso. ACT OF MAE. 3, 1883. 335 cents per square yard, there shall be levied, collected, and paid a duty of forty per centum ad valorem. On all cotton cloth exceeding two hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, four cents per square yard ; if bleached, five cents per square yard; if dyed, colored, stained, painted, or printed, six cents per square yard: Provided: That on all such cotton cloths not bleached, dyed, colored, stained, painted, or printed, valued at over ten cents per square yard; bleached, valued at over twelve cents per square yard ; and dyed, colored, stained, painted, or printed, valued at over fifteen cents per square yard, there shall be levied, col- lected, and paid a duty of forty per centum ad valorem. On stockings, hose, half-hose, shirts, and drawers, and all goods made on knitting machines or frames, composed wholly of cotton, and not herein otherwise provided for, thirty-five per centum ad valorem. On stockings, hose, half-hose, shirts, and drawers, fashioned, nar- rowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, and composed wholly of cotton, forty per centum ad valorem. Cotton cords, braids, gimps, galloons, webbing, goring, suspenders, braces, and all manufactures of cotton, not specially enumerated or provided for in this act, and corsets, of whatever material composed, thirty-five per centum ad valorem. Cotton laces, embroideries, insertings, trimmings, lace window-cur- tains, cotton damask, hemmed handkerchiefs, and cotton velvet, forty per centum ad valorem. Spool-thread of cotton, seven cents per dozen spools, containing on each spool not exceeding one hundred yards of thread ; exceeding one hundred yards on each spool, for every additional one hundred yards of thread or fractional part thereof in excess of one hundred yards, seven cents per dozen. Schedule J. — Hemp, Jute, and Flax Goods. schedule j.— Hemp, jute, and flax 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. Tow, of flax or hemp, ten dollars per ton. Hemp, manila and other like substitutes for hemp not specially enu- merated or provided for in this act, twenty -five dollars per ton. Jute butts, five dollars per ton. Jute, twenty per centum ad valorem; sunn, sisal grass, and other vegetable substances, not specially enumerated or provided for in this act, fifteen dollars per ton. Brown and bleached linens, ducks, canvas, paddings, cot bottoms, diapers, crash, huckabacks, handkerchiefs, lawns, or other manufac- tures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. Flax, hemp, and jute yarns, thirty-five per centum ad valorem. Flax or linen thread, twine, and pack thread and all manufactures of flax, or of which flax shall be the component material of chief value, not specially enumerated or provided for in this act, forty per centum ad valorem. Flax or linen laces and insertings, embroideries, or manufactures of linen, if embroidered or tamboured in the loom or otherwise, by ma- chinery or with the needle or other process, and not specially enu- merated or provided for in this act, thirty per centum ad valorem. Burlaps, not exceeding sixty inches in width, of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the com- goods. 336 ACT OF MAB. 3, 1883. ponent material of chief value (except such as may be suitable for bagging for cotton), thirty per centum ad valorem. Oil-cloth foundations, or floor-cloth canvas, or burlaps exceeding sixty inches in width, made of flax, jute, or hemp, or of which flax jute, or hemp, or either of them, shall be the component material of chief value, forty per centum ad valorem. Oil-cloths for floors, stamped, painted, or printed, and on all other oil-cloth (except silk oil-cloth), and on water-proof cloth, not other- wise provided for, forty per centum ad valorem. Gunny cloth, not bagging, valued at ten cents or less per square yard, three cents per pound ; valued at over ten cents per square yard, four cents per pound. Bags and bagging, and like manufactures, not specially enumer- ated or provided for in this act (excepting bagging for cotton), com- posed wholly or in part of flax, hemp, jute, gunny cloth, gunny bags, or other material, forty per centum ad valorem. Bagging for cotton, or other manufactures not specially enumer- ated or provided for in this act, suitable to the uses for which cotton bagging is applied, composed in whole or in part of hemp, jute, jute butts, flax, gunny bags, gunny cloth, or other material, and valued at seven cents or less per square yard, one and one-half cents per pound ; valued at over seven cents per square yard, two cents per pound. Tarred cables or cordage, three cents per pound. Untarred manila cordage, two and one-half cents per pound. All other untarred cordage, three and one-half cents per pound. Seines and seine and gilling twine, twenty-five per centum ad valorem. Sail duck, or canvas for sails, thirty per centum ad valorem. Russia and other sheetings, of flax or hemp, brown or white, thirty- five per centum ad valorem. All other manufactures of hemp, or manila, or of which hemp or manila shall be a component material of chief value, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. Grass-cloth, and other manufactures of jute, ramie, China, and sisal grass, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. Schedule K.— SCHEDULE K. — WoOL AND WoOLENS. Wool and woolens. 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 one, clothing wools. — That is to say, merino, mestiza, metz, or metjis wools, or other wools of merino blood, immediate or remote, down clothing wools, and wools of like character with any of the pre- ceding, 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. Class two, combing wools. — That is to say, Leicester, 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 three, carpet wools and other 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. ACT OF MAR. 3, 1883. 337 The duty on wools of the first class which shall be imported washed shall be twice the amount of the duty to which they would be sub- jected if imported unwashed; and the duty on wools of all classes which shall be imported scoured shall be three times the duty to which they would be subjected if imported unwashed. 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 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 re- duced in value by the admixture of dirt or any other foreign sub- stance, 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 cents or less per pound, ten 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 thirty cents per pound, twelve cents per pound. 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 ex- ported to the United States, excluding charges in such port, shall be thirty cents or less per pound, ten 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 thirty cents per pound, twelve cents per pound. Wools of the third class, the value whereof, at the last port or place whence exported to the United States, excluding charges in such port, shall be twelve cents or less per pound, two and a half 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, five 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 Treas- ury may prescribe. Woolen rags, shoddy, mungo, waste, and flocks, ten cents per pound. Woolen cloths, woolen shawls, and all manufactures of wool of every description, made wholly or in part of wool, not specially enumerated or provided for in this act, valued at not exceeding eighty cents per pound, thirty-five cents per pound and thirty-five per centum ad valorem; valued at above eighty cents per pound, thirty-five cents per pound, and in addition thereto forty per centum ad valorem. Flannels, blankets, hats of wool, knit goods, and all goods made on knitting- frames, balmorals, woolen and worsted yarns, and all manu- factures of every description, composed wholly or in part of worsted, the hair of the alpaca, goat, or other animals, (except such as are composed in part of wool) , not specially enumerated or provided for in this act, valued at not exceeding thirty cents per pound, ten cents per pound ; valued at above thirty cents per pound, and not exceed- ing forty cents per pound, twelve cents per pound ; valued at above forty cents per pound, and not exceeding sixty cents per pound, eighteen cents per pound ; valued at above sixty cents per pound, and not exceeding eighty cents per pound, twenty-four cents per pound ; and in addition thereto, upon all the above named articles, thirty- five per centum ad valorem ; valued at above eighty cents per pound, thirty-five cents per pound, and in addition thereto forty per centum ad valorem. Bunting, ten cents per square yard, and in addition thereto, thirty- five per centum ad valorem. 13911— H. Doc. 671, 61-2 22 338 ACT OF MAR. 3, 1883. "Women's and children's dress goods, coat linings, Italian cloths, and goods of like description, composed in part of wool, worsted, the hair of the alpaca, goat, or other animals, valued at not exceeding twenty cents per square yard, five cents per square yard, and in addi- tion thereto, thirty -five per centum ad valorem; valued at above twenty cents per square yard, seven cents per square yard, and forty per centum ad valorem; if composed wholly of wool, worsted, the hair of the alpaca, goat, or other animals, or of a mixture of them, nine cents per square yard and forty per centum ad valorem, but all such goods with selvedges, made wholly or in part of other materials, or with threads of other materials introduced for the purpose of changing the classification, shall be dutiable at nine cents per square yard and forty per centum ad valorem: Provided, That all such goods weighing over four ounces per square yard shall pay a duty of thirty-five cents per pound and forty per centum ad valorem. Clothing, ready-made, and wearing apparel of every description, not specially enumerated or provided for in this act, 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 animals, made up or manufactured whoUj or in part by the tailor, seamstress, or manufacturer, except knit goods, forty cents per pound, and in addition thereto, thirty-five per centum ad valorem. Cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for ladies' and childrens' apparel 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 animals, made up or manufactured wholly or in part by the tailor, seamstress, or manu- facturer (except knit goods), forty-five cents per pound, and in addi- tion thereto forty per centum ad valorem. Webbings, gorings, suspenders, braces, 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, the hair of the alpaca, goat, or other animals, or of which wool, worsted, the hair of the alpaca, goat, or other ani- mals is a component material, thirty cents per pound, and in addi- tion thereto, fifty per centum ad valorem. Aubusson, Axminster, and chenille carpets, and carpets woven whole for rooms, forty-five cents per square yard, and m addition thereto, thirty per centum ad valorem. Saxony, Wilton, and Tournay velvet carpets, forty-five cents per square yard, and in addition thereto, thirty per centum ad valorem. Brussels carpets, thirty cents per square yard, and in addition thereto, thirty per centum ad valorem. Patent velvet and tapestry velvet carpets, printed on the warp or otherwise, twenty-five cents per square yard, and in addition thereto, thirty per centum ad valorem. Tapestry Brussels carpets, printed on the warp or otherwise, twenty cents per square yard, and in addition thereto, thirty per centum ad valorem. Treble ingrain, three-ply, and worsted chain Venetian carpets, twelve cents per square yard, and in addition thereto, thirty per centum ad valorem. Yarn Venetianj and two-ply ingrain carpets, eight cents per square yard, and in addition thereto, thirty per centum ad valorem. Druggets and bockings, printed, colored, or otherwise, fifteen cents per square yard, and m addition thereto, thirty per centum ad valorem. Hemp or jute carpeting, six cents per square yard. ACT OF MAR. 3, 1883. 339 Carpets and carpetings of wool, flax, or cotton, or parts of either or other material, not otherwise herein specified, forty per centum 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 descrip- tion ; and the duty on all other mats not exclusively of vegetable mate- rial, screens, hassocks, and rugs, shall be forty per centum ad valorem. Endless belts or felts for paper or printing machines, twenty cents per pound and thirty per centum ad valorem. SoHEDiTLE L.— Silk and Silk Goods. sul'ana sUk^goode^ Silk, partially manufactured from cocoons, or from waste silk, and not further advanced or manufactured than carded or combed silk, fifty cents per pound. Thrown silk, in gum, not more advanced than singles, tram, organ- zinc, sewing silk, twist, floss, in the gum, and spun silk, silk threads or yarns, of every description, purified or dyed, thirty per centum ad valorem. On lastings, mohair cloth, silk twist, or otheir manufactures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, ten per centum ad valorem. All goods, wares, and merchandise, not specially enumerated or pro- vided for in this act, made of silk, or of which silk is the component material of chief value, fifty per centum ad valorem. Schedule M. — Books, Papers, etc. r, ^t '^ ® **"'* ^aT ' ' Books, papers^ etc. Books, pamphlets, bound or unbound, and all printed matter, not specially enumerated or provided for in this act, engravings, bound or unbound, etchings, illustrated books, maps, and charts, twenty-five per centum ad valorem. Blank books, bound or unbound, and blank books for press-copying, twenty per centum ad valorem. Paper, sized or glued, suitable only for printing paper, twenty per centum ad valorem. Printing paper, unsized, used for books and newspapers exclusively, fifteen per centum ad valorem. Paper, manufactures of, or of which paper is a component material, not specially enumerated or provided for in this act, fifteen 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, twenty-five per centum ad valorem. Paper-hangings and paper for screens or fire-boards, paper antiqua- rian, demy, drawing, elephant, foolscap, imperial, letter, note, and all other paper not specially enumerated or provided for in this act, twenty-five per centum ad valorem. Pulp, dried, for paper-makers' use, ten per centum ad valorem. SCHEDUIiE N. Sundries. Schedule N.— Sundries. Alabaster and spar statuary and ornaments, ten per centum ad va- lorem. Baskets and all other articles composed of grass, osier, palm leaf, whalebone, or willow, or straw, not specially enumerated or provided for in this act, thirty per centum ad valorem. Beads, and bead ornaments of all kinds, except amber, fifty per centum ad valorem. 340 ACT OF MAR. 3, 1883. Blacking of all kinds, twenty -five per centum ad valorem. Bladders, manufactures of, twenty-five per centum ad valorem. Bone, horn, ivory, or vegetable ivory, all manufactures of, not spe- cially enumerated or provided for in this act, thirty per centum ad va- lorem. Bonnets, hats, and hoods for men, women, and children, composed of chip, grass, palm-leaf, willow, or straw, or any other vegetable sub- stance, hair, whalebone, or other material, not specially enumerated or provided for in this act, thirty per centum ad valorem. Bouillons, or cannetille, metal threads, file, or gespinst, twenty-five per centum ad valorem. Bristles, fifteen cents per pound. Brooms of all kinds, twenty-five per centum ad valorem. Brushes of all kinds, thirty per centum ad valorem. Bulbs and bulbous roots, not medicinal, and not specially enumer- ated or provided for in this act, twenty per centum ad valorem. Burr-stones, manufactured or bound up into mill-stones, twenty per centum ad valorem. Buttons and button-molds, not specially enumerated or provided for in this act, not including brass, gilt, or silk buttons, twenty-five per centum ad valorem. Candles and tapers of all kinds, twenty per centum ad valorem. Canes and sticks for walking, finished, thirty-five per centum ad valorem ; if unfinished, twenty per centum ad valorem. Card-cases, pocket-books, shell-boxes, and all similar articles, of whatever material composed, and by whatever name known, not spe- cially enumerated or provided for in this act, thirty-five per centum ad valorem. Card-clothing, twenty-five cents per square foot; when manufac- tured from tempered steel wire, forty -five cents per square foot. Carriages, and parts of, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. Chronometers, box or ship's, and parts thereof, ten per centum ad valorem. Clocks, and parts of clocks, thirty per centum ad valorem. Coach and harness furniture of all kinds, saddlery, coach, and har- ness hardware, silver-plated, brass, brass-plated, or covered, common, tinned, burnished, or japanned, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. Coal slack or culm, such as will pass through a half-inch screen, thirty cents per ton of twenty-eight bushels, eighty pounds to the bushel. Coal, bituminous, and shale, seventy-five cents per ton of twenty- eight bushels, eighty pounds to the bushel. A drawback of seventy- five cents per ton shall be allowed on all bituminous coal imported into the United States which is afterwards used for fuel on board of vessels propelled by steam which are engaged in the coasting trade of the United States, or in the trade with foreign countries, to be allowed and paid under such regulations as the Secretary of the Treasury shall prescribe. Coke, twenty per centum ad valorem. Combs, of all kinds, thirty per centum ad valorem. Compositions of glass or paste, when not set, ten per centum ad valorem. Coral, cut, manufactured, or set, twenty-five per centum ad valorem. Corks and cork bark, manufactured, twenty-five per centum ad valorem. Crayons of all kinds, twenty per centum ad valorem. Dice, draughts, chess-men, chess-balls, and billiard and bagatelle balls, of ivory or bone, fifty per centum ad valorem. ACT OF MAR. 3, 1883. 341 Dolls and toys, thirty-five per centum ad valorem. Emery grains and emery manufactured, ground, pulverized, or re- fined, one cent per pound. Epaulets, galloons, laces, knots, stars, tassels, and wings, of gold, silver, or other metal, twenty-five per centum ad valorem. Fans of all kinds, except common palm-leaf fans, of whatever ma- terial composed, thirty-five per centum ad valorem. Feathers of all kinds crude or not dressed, colored or manufac- tured, twenty-five per centum ad valorem ; when dressed, colored, or manufactured, including dressed and finished birds, for millinery ornaments, and artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, for millinery use, not specially enumerated or provided for in this act, fifty per centum ad valorem. Finishing powder, twenty per centum ad valorem. Fire-crackers of all kinds, one hundred per centum ad valorem. Floor-matting and floor-mats, exclusively of vegetable substances, twenty per centum ad valorem. Friction or lucifer matches of all descriptions, thirty-five per cen- tum ad valorem. Fulminates, fulminating powders, and all like articles, not specially enumerated or provided for in this act, thirty per centum ad valorem. Fur, articles made of, and not specially enumerated or provided for in this act, thirty per centum ad valorem. Gloves, kid or leather, of all descriptions, wholly or partially manu- factured, fifty per centum ad valorem. Grease, all not specially enumerated or provided for in this act, ten per centum ad valorem. Grind-stones, finished or unfinished, one dollar and seventy-five cents per ton. 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 ; valued above twenty cents per pound, ten cents per pound. Gun-wads, of all descriptions, thirty-five per centum ad valorem. Gutta-percha, manufactured, and all articles of, not specially enu- merated or provided for in this act, thirty- five per centum ad valorem. Hair, human, bracelets, braids, chains, rings, curls, and ringlets, composed of hair, or of which hair is the component material of chief value, thirty-five per centum ad valorem. Curled hair, except of hogs, used for beds or mattresses, twenty- five per centum ad valorem. Human hair, raw, uncleaned and not drawn, twenty per centum ad valorem. If clean or drawn, but not manufactured, thirty per centum ad valorem; when manufactured, thirty-five per centum ad valorem. Hair cloth, known as " crinoline cloth," and all other manufactures of hair not specially enumerated or provided for in this act, thirty per centum ad valorem. Hair cloth, known as " hair seating," thirty cents per square yard. Hair pencils, thirty per centum ad valorem. Hats, and so forth, materials for : Braids, plaits, flats, laces, trim- mings, tissues, willow sheets and squares, used for making or orna- menting hats, bonnets, and hoods, composed of straw, 'chip, grass, palm leaf, willow, hair, whalebone, or any other substance or mate- rial, not specially enumerated or provided for in this act, twenty per centum ad valorem. Hat bodies of cotton, thirty-five per centum ad valorem. Hatters' furs, not on the skin, and dressed furs on the skin, twenty per centum ad valorem. 342 ACT OF MAR. 3, 1883. Hatters' plush, composed of silk or of silk and cotton, twenty-five per centum ad valorem. Hemp seed and rape se2d, and other oil seeds of like character, other than linseed or flaxseed, one-quarter of one cent per pound. India-rubber fabrics, composed wholly or in part of India rubber, not specially enumerated or provided for in this act, thirty per centum ad valorem. Articles composed of India rubber, not specially enumerated or provided for in this act, twenty -five per centum ad valorem. India-rubber boots and shoes, twenty-five per centum ad valorem. Inks of all kinds and ink powders, thirty per centum ad valorem. Japanned ware of all kinds, not specially enumerated or provided for in this act, forty per centum ad valorem. Jet, manufactures and imitations of, twenty-five per centum ad valorem. Jewelry of all kinds, twenty-five per centum ad valorem. Leather, bend or belting leather, and Spanish or other sole leather, and leather not specially enumerated or provided for in this act, fifteen per centum ad valorem. Calfskins, tanned, or tanned and dressed, and dressed upper leather of all other kinds, and skins dressed and finished, of all kinds, not specially enumerated or provided for in this act, and skins of morocco, finished, twenty per centum ad valorem. Skins for morocco, tanned, but unfinished, ten per centum ad valo- rem. All manufactures and articles of leather, or of which leather shall be a component part, not specially enumerated or provided for in this act, thirty per centum ad valorem. Lime, ten per centum ad valorem. Garden seeds, except seed of the sugar beet, twenty per centum ad valorem. Linseed or flaxseed, twenty cents per bushel of fifty-six pounds; but no drawback shall be allowed on oil-cake made from imported seed. Marble of all kinds, in block, rough or squared, sixty-five cents per cubic foot; veined marble, sawed, dressed, or otherwise, including marble slabs and marble paving-tiles, one dollar and ten cents per cubic foot. All manufactures of marble not specially enumerated or provided for in this act, fifty per centum ad valorem. Musical instruments of all kinds, twenty-five per centum ad valo- rem. Paintings, in oil or water colors, and statuary not otherwise pro- vided for, thirty per centum ad valorem. But the term " statuary," as used in the laws now in force imposing duties on foreign importa- tions, shall be understood to include professional productions of a statuary or of a sculptor only. Osier, or willow, prepared for basket-makers' use, twenty-five per centum ad valorem. Papier-mache, manufactures, articles, and wares of, thirty per centum ad valorem. Pencils of wood filled with lead or other material and pencils of lead, fifty cents per gross and thirty per centum ad valorem ; pencil- leads, not in wood, ten per centum ad valorem. Percussion caps, forty per centum ad valorem. Philosophical apparatus and instruments, thirty-five per centum ad valorem. Pipes, pipe-bowls, and all smokers' articles whatsoever, not specifically enumerated or provided for in this act, seventy per centum ad valorem ; all common pipes of clay, thirty-five per centum ad valorem. ACT OF MAR. 3, 1883. 343 Plaster of Paris, when ground or calcined, twenty per centum ad valorem. Playing cards, one hundred per centum ad valorem. Polishing powders of every description, by whatever name known, including Frankfort black, and Berlin, Chinese, fig, and wash blue, twenty per centum ad valorem. Precious stones of all kinds, ten per centum ad valorem. Rags, of whatever material composed, and not specially enumer- ated or provided for in this act, ten per centum ad valorem. Rattans and reeds, manufactured, but not made up into completed articles, ten per centum ad valorem. Salt, in bags, sacks, barrels, or other packages, twelve cents per one hundred pounds ; in bulk, eight cents per one hundered pounds : Pro- vided, That exporters of meats, whether packed or smoked, which have Ijeen cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with im- ported salt, have refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than one hundred dollars: And provided further, That imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries, and in curing fish on the shores of the navi- gable waters of the United States, under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used for either of the purposes stated in this proviso, the duties on the same shall be remitted. Scagliola, and composition tops for tables or for other articles of furniture, thirty-five per centum ad valorem. Sealing-wax, twenty per centum ad valorem. Shells, whole or parts of, manufactured, of every description, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. Stones, unmanufactured or undressed, freestone, granite, sandstone, and all building or monumental stone, except marble, not specially enumerated or provided for in this act, one dollar per ton ; and upon stones as above, hewn, dressed, or polished, twenty per centum ad valorem. Strings: All strings of catgut, or any other like material, other than strings for musical instruments, twenty-five per centum ad valorem. Tallow, one cent per pound. Teeth, manufactured, twenty per centum ad valorem. Umbrella and parasol ribs, and stretcher frames, tips, runners, handles, or other parts thereof, when made in whole or chief part of iron, steel, or any other metal, forty per centum ad valorem; um- brellas, parasols, and shades, when covered with silk or alpaca, fifty per centum ad valorem; all other umbrellas, forty per centum ad valorem. Umbrellas, parasols, and sunshades, frames and sticks for, finished or unfinished, not specially enumerated or provided for in this act, thirty per centum ad valorem. Waste, all not specially enumerated or provided for in this act, ten per centum ad valorem. Watches, watch-cases, watch-movements, parts of watches, and watch materials, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. Webbing, composed of cotton, flax, or any other materials, not spe- cially enumerated or provided for in this act, thirty-five per centum ad valorem. 344 ACT OF MAR. 3, 1883. Free list. The FeEE LiST. Sec. 2503. The following articles when imported shall be exempt from duty : Albumen, in any form or condition ; lactarine. Aconite. Ambergris. Annato, roncou, rocou, or Orleans, and all extracts of. Balm of Gilead. Blood, dried. Bones, crude, not manufactured, burned, calcined, ground, or steamed. Bone-dust and bone-ash for manufacture of phosphate and fertili- zers. Carbon, animal, fit for fertilizing only. Guano, manures, and all substances expressly used for manure. Musk, crude, in natural pod. Civit, crude. Cochineal. Dyeing or tanning : Articles in a crude state used in dyeing or tan- ning, not specially enumerated or provided for in this act. Fish-skins. Hide-cuttings, raw, with or without hair, and all glue-stock. Hoofs. Horns, and parts of horns, unmanufactured, and horn strips and tips. Ipecac. Fish-sounds or fish-bladders. Leather, old scraps. Leeches. Rennets, raw or prepared. Argal, or Argol, or crude Tartar. Asafcetida. Barks, Cinchona, or other barks, used in the manufacture of quinia. Brazil paste. Camphor, crude. Cassia, Cassia buds, Cassia Vera, unground. Charcoal. Cinnamon, and chips of, unground. Cloves and clove stems, unground. Cocculus indicus. Cudbear. Curry and Curry powder. Cutch. Divi-divi. Dragon's blood. Ergot. Gambler. Ginger-root, unground. Indigo and artificial indigo. Iodine, crude. Jalap. Kelp. Lac dye, crude, seed, button, stick, and shell. Lac spirits. Lemon juice and lime juice. Licorice root, unground. Litmus, prepared or not prepared. Mace. ACT OF MAR. 3, 1883. 345 Madder, and munjeet or Indian madder, ground or prepared, and extracts of. Manna. Myrobolan. Orchil, or orchil liquid. Nutmegs. Nux vomica. Ottar of roses. Salacine. Oils: Almond. Amber, crude and rectified. Ambergris. Anise, or anise seed. Aniline, crude. Aspic, or spike lavender. Bergamot. Cajeput. Carraway. Cassia and cinnamon. Cedrat. Chamomile. Citronella, or lemon grass. Civet. Fennel. Jasmine, or jasimine. Juglandium. Juniper. Lavender. Lemon. Limes. Mace. Neroli, or orange flower. Orange. Palm and cocoanut. Poppy. Rosemary or anthoss. Sesame or sesamum-seed, or bene. Thyme or origanum, red or white, valerian. Pepper, unground, of all kinds. Pimento, unground. Saffron and safflower, and extract of, and saffron cake. Selep, or saloup. Storax, or styrax. Turmeric. Turpentine, Venice. Valonia. Vegetable and mineral wax. Wood ashes, and lye of, and beet-root ashes. Acids used for medicinal, chemical, or manufacturing purposes, not specially enumerated or provided for in this act. Alizarine, natural or artificial. Agates, unmanufactured. Apatite. Asbestos, unmanufactured. Arsenic. Antimony ore, crude sulphide of. Arsenic, sulphide of, or orpiment. Arseniate of aniline. 346 ACT OF MAR. 3, 1883. Baryta, carbonate or witherite. Bauxite. Aniline salts or black salts and black tares. Bromine. Cadmium. Calamine. Cerium. Cobalt, ,as metallic arsenic. Chalk and cliflp-stone, unmanufactured. Feldspar. Cryolite or kryolith. Iridium. Kieserite. Kyanite or cyanite, and kainite. Lime, citrate of. Lime, chloride of, or bleaching powder. Magnesium. Magnesite, or native mineral carbonate of magnesia. Manganese, oxide and ore of. Mineral waters, all not artificial. Osmium. Palladium. Paraffine. Phosphates, crude or native, for fertilizing purposes. Potash, muriate of. Plaster of Paris or sulphate of lime, unground. Quinia, sulphate of, salts of, and cinchonidia. Soda, nitrate of, or cubic nitrate. Strontia, oxide of, and proto-oxide of strontian, and strontianite, or mineral carbonate of strontia. Sulphur, or brimstone, not specially enumerated or provided for in this act. Sulphur lac or precipitated. Tripoli. Uranium, oxide of, verdigris or subacetate of copper. Drugs, barks, beans, berries, balsams, buds, bulbs, and bulbous roots and excrescenses, such as nut-galls, fruits, flowers, dried fibers ; grains, gums and gum-resin; herbs, leaves, lichens, mosses, nuts, roots, and stems ; spices, vegetables, seeds aromatic, and seeds of morbid growth ; weeds, woods used expressly for dyeing, and dried insects — any of the foregoing, of which are not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this act. Vaccine virus. Crude minerals, not advanced in value or condition by refining or grinding, or by other process of manufacture, not specially enumer- ated or provided for in this act. Free Ust, sundries. SUNDRIES. Aluminium. Amber beads and gum. Animals, brought into the United States temporarily, and for a period not exceeding six months, for the purpose of exhibition or com- petition for prizes offered by any agricultural or racing association; but a bond shall be first given in accordance with the regulations. Animals, specially imported for breeding purposes, shall be admit- ted free upon proof thereof satisfactory to the Secretary of the Treas- ury, and under such regulations as he may prescribe; and teams of animals, including their harness and tackle and the vehicles or wag- ACT OF MAR. 3, 1883. 347 ons actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for the pur- pose of such emigration, shall also be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe. Asphaltum and bitumen, crude. Arrowroot. Articles imported for the use of the United States, provided that the price of the same did not include the duty. Bamboo reedsj no further manufactured than cut into suitable lengths for walking sticks or canes, or for sticks for umbrellas, para- sols, or sunshades. Bamboo, unmanufactured. Barrels of American manufacture, exported filled with domestic petroleum, and returned empty, under such regulations as the Secre- tary of the Treasury may prescribe, and without requiring the filing of a declaration at time of export of intent to return the same empty. Articles the growth, produce, and manufacture of the United States, when returned in the same condition as exported. Casks, bar- rels, carboys, bags, and other vessels of American manufacture, ex- ported filled with American products, or exported empty and re- turned filled with foreign products, including shooks when returned as barrels or boxes ; but proof of the identity of such articles shall be made under regulations to be prescribed by the Secretary of the Treasury ; and if any of such articles are subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded. Bed-feathers and downs. Bells, broken, and bell metal broken and fit only to be remanuf ac- tured. Birds, stuffed. Birds, and land and water fowls. Bismuth. Bladders, crude, and all integuments of animals not specially enu- merated or provided for in this act. Bologna sausages. Bolting cloths. Books, engravings, bound or unbound, etchings, maps, and charts, which shall have been printed and manufactured more than twenty years at the date of importation. Books, maps, and charts imported by authority or for 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 of 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 in- corporated or established for philosophical, literary, or religious pur- poses, or for the encouragement of the fine arts, or for the use or by order of any college, academy, school, or seminary of learning in the United States. 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. Breccia, in blocks or slabs. Brime. Brazil pebbles for spectacles, and pebbles for spectacles rough. Bullion, gold and silver. Burgundy pitch. Burr-stone, in blocks, rough or unmanufactured, and not bound up in mill-stones. 348 ACT OF MAR. 3, 1883. Cabinets of coins, medals, and all other collections of antiquities. Castor or castoreum. Catgut strings, or gut-cord, for musical instruments. Catgut or whip-gut, unmanufactured. Coal, anthracite. Coal-stores of American vessels, but none shall be unloaded. Cobalt, ore of. Cocoa, or cacao, crude, aiid fiber, leaves, and shells of. Coffee. Coins, gold, silver, and copper. Coir and coir yarn. Copper, old, taken from the bottom of American vessels compelled by marine disaster to repair in foreign ports. Copper, when imported for the United States Mint. Coral, marine, unmanufactured. Cork-wood, or cork-bark, unmanufactured. Cotton. Curling-stones, or quoits. Cuttle-fish bone. Diamonds, rough or uncut, including glaziers' diamonds. Diamond dust or bort. Dyeing or tanning articles, in a crude state, used in dyeing or tan- ning, not specially enumerated or provided for in this act. Eggs. Esparto or Spanish grass, and other grasses, and pulp of, for the manufacture of paper. Emery ore. 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. Fossils. Fruit-plants, tropical and semi-tropical, for the purposes of propa- gation or cultivation. Fruits, green, ripe, ov dried, not specially enumerated or provided for in this act. Furs, undressed. Fur-skins of all kinds, not dressed in any manner. Glass, broken pieces, and old glass which cannot be cut for use, and iit only to be remanufactured. Glass-plate or disks, unwrought, for use in the manufacture of op- tical instruments. Goat skins, raw. Gold-beaters' molds and gold-beaters' skins. Gold-size. Grease, for use as soap-stock only, not specially enumerated or pro- vided for. Gunny bags, and gunny cloth, old or refuse, fit only for remanufac- turing. Gut, and worm gut, manufactured or unmanufactured. Guts, salted. Gutta percha, crude. Hair, horse or cattle, and hair of all kinds, cleaned or uncleaned, drawn or undrawn, but unmanufactured, not specially enumerated or provided for in this act ; of hogs, curled for beds and mattresses, and not fit for bristles. ACT OF MAR. 3, 1883. 349 Hide-rope. Hides, raw or uncured, whether dry, salted, or pickled, and skins, except sheep-skins with the wool on. Angora goat skins, raw, without the wool, unmanufactured, asses' skins, raw or unmanufactured. Hones and whetstones. Hop-roots, for cultivation. Hop-poles. Ice. India-rubber, crude, and milk of. India -malacca joints, not further manufactured than cut into suit- able lengths for the manufactures into which they are intended to be converted. Ivory and vegetable ivory, unmanufactured. Jet, unmanufactured. Joss-stick, or joss-light. Junk, old. Lava, unmanufactured. Life-boats and life saving apparatus, specially imported by socie- ties incorporated or established to encourage the saving of human life. Lithographic stones, not engraved. Loadstones. Logs, and round, unmanufactured timber, not specially enumerated or provided for in this act, and ship timber, and ship planking. Maccaroni and vermicelli. Magnets. Manuscripts. Marrow, crude. Marsh-mallows. Medals of gold, silver, or copper. ■ Meerschaum, crude or raw. Mica and mica waste. Models of inventions and other improvements in the arts; but no article or articles shall be deemed a model or improvements which can be fitted for use. Moss, sea-weeds, and all other vegetable substances used for beds and mattresses. Newspaj)ers and periodicals. Nuts, cocoa, and Brazil or cream. Oakum. Oil-cake. Oil, spermaceti, whale, and other fish oils 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 pre- pared. Ores, of gold and silver. Palm nuts and palm-nut kernels. Paper-stock, crude, of every description, including all grasses, fibers, rags of all kinds, other than wool, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, gunny bags, 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. Parchment. Pearl, mother of. Personal and household effects, not merchandise, of citizens of the United States dying abroad. Pewter and britannia metal, old and fit only to be remanufactured. Philosophical and scientific apparatus, instruments, and prepara- tions, statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, specially imported in good faith 350 ACT OF MAR. 3, 1883. for the use of any society or institution incorporated or established for religious, philosophical, educational, scientific, or literary pur- poses, or encouragement of the fine arts, and not intended for sale. Plants, trees, shrubs, and vines of all kinds not otherwise provided for, and seeds of all kinds, except medicinal seeds not specially enu- merated or provided for in this act. Plants, trees, shrubs, roots, seed cane, and seeds imported by the Department of Agriculture or the United States Botanical Garden. Platina, unmanufactured. Platinum, unmanufactured, and vases, retorts, and other apparatus, vessels, and parts thereof, for chemical uses. Plumbago. Polishing-stones. Pulu. Pumice and pumice stone. Quills, prepared or unprepared. Eailroad-ties, of wood. Eattans and reeds, unmanufactured. Eegalia and gems, statues, statuary, and specimens of sculpture, where specially imported in good faith for the use of any society in- corporated or established for philosophical, literary, or religious pur- poses, or for the encouragement of the fine arts, or for the use or by order of any college, academy, school, seminary of learning, or public library in the United States. Eoot-flour. Rotten stone. Sago, sago crude, and sago flour. Saur-kraut. Sausage-skins. Sea-weed, not otherwise provided for. Seed of the sugar beet. Shark skins. Shells of every description, not manufactured. Shingle-bolts and stave bolts, provided that heading bolts, shall be held and construed to be included under the term stave bolts. Handle-bolts. Shrimps, or other shell fish. Silk, raw, or as reeled from the cocoon, but not doubled, twisted or advanced in manufacture in any way. Silk cocoons and silk waste. Silk-worms' eggs. Skeletons, and other preparations of anatomy. Skins, dried, salted or pickled. Snails. Soap-stocks. Sodium. Sparterre, for making or ornamenting hats. Specimens of natural history, botany, and mineralogy, when im- ported for cabinets, or as objects of taste or science, and not for sale. Spunk. Spurs and stilts, used in the manufacture of earthen, stone, or crockery ware. Straw, unmanufactured. Sugar of milk. Sweepings of silver and gold. Tamarinds. Tapioca, cassava, or cassada. Tea. Tea plants. Teasels. ACT OF MAR. 3, 1883. 351 Teeth, unmanufactured. Terra alba, aluminous. Terra japonica. Tin ore, oars, blocks, or pigs, grain or granulated. Tonquin, Tonqua or Tonka beans. Tortoise and other shells, unmanufactured. Turtles. Types, old, and fit only to be remanufactured. Umbrella sticks, crude, to wit, all partridge, hair wood, pimento, orange, myrtle, and all other sticks and canes in the rough, or no fur- ther manufactured than cut into lengths suitable for umbrella, para- sol, or sunshade sticks or walking-canes. Vellum. Wafers, unmedicated. Wearing 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 ma- chinery or other articles imported for use in any manufacturing establishment, or for sale. Whalebone, unmanufactured. Woods, poplar, or other woods, for the manufacture of paper. Woods, namely, cedar, lignum-vitse, lancewood, ebony, box, grana- dilla, mahogany, rosewood, satinwood, and all cabinet woods, un- manufactured. Works of art, painting, 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 a consul or minister of the United States indorsed upon the written declaration of the artist ; paintings, statuary, fountains, and other works of art, imported expressly for the presentation to national institutions, or to any State, or to any municipal corporation, or religious corporation or society. Yams. Zaffer. Sec. 2504. — Whenever any vessel laden with merchandise in whole ^. s p e ciai exemp- .,.,,T,,''i ,. . .. 1 tion as to merchan- or m part subject to duty has been sunk in any river, harbor, bay, or aise sunk and atan- waters subject to the jurisdiction of the United States, and within its ^''^^^■ limits, for the period of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised, free from the payment of any duty thereupon, and without being obliged to enter the same at the custom-house ; but under such regulations as the Secretary of the Treasury may prescribe. Sec. 2505. — The produce of the forests of the State of Maine upon g^iit j h^^Ei^'^'"" the Saint John Eiver and its tributaries, owned by American citizens, '^'^ ° '^ ^^^' and sawed or hewed in the Province of New Brunswick by American citizens, the same being unmanufactured in whole or in part, which is now admitted into the ports of the United States free of duty, shall continue to be so admitted under such regulations as the Secretary of the Treasury shall, from time to time prescribe. Sec. 2506. — The produce of the forests of the State of Maine upon g^L u m^b.e r^^from 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 ad- mitted 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. 352 ACT OF MAE. 3, 1883. po^eVfor'rlpair"" ^^^' ^^^"^^ — Machinery for repair may be imported into the United States without payment of duty, under bond, to be given in double the appraised value thereof, to be withdrawn and exported after said machinery shall have been repaired ; and the Secretary of the Treas- ury 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 with- drawn and exported, restricting and limiting the export and with- drawal 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, ings^'^ltatuary' &c ^^'^- 2508. — All paintings, statuary, and photographic pictures im- to be admitted free ported into the United States for exhibition by any association duly ° '*"'''■ authorized under the laws of the United States, or of 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 regula- tions as the Secretary of the Treasury shall prescribe. But bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any and all of such articles as shall not be reexported within six months after such importation, im^orterfofexht ^EO. 2509.— All works of art, collections in illustration of the bitlon only, to be progress of the arts, science, or manufactures, photographs, works in admitted free of f * , . tj • ij. i ■ j j-- ?• ' jt duty. terra-cotta, I'arian, pottery, or porcelain, and artistic copies of an- tiquities in metal or other material, hereafter imported in good faith for permanent exhibition at a fixed place by any society or institution established for the encouragement of the arts or science, and not intended for sale, nor for any other purpose than is hereinbefore ex- pressed, and all such articles, imported as aforesaid, now in bond, and all like articles imported in good faith by any society or association for the purpose of erecting a public monument, and not for sale, shall be admitted free of duty, under such regulations as the Secretary of Proviso. ii^Q Treasury may prescribe: Provided, That the parties importing articles as aforesaid shall be required to give bonds, with sufficient sureties, under such rules and regulations as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to the provisions and intent of this act. matena^s*"or co°n' ^^^- ^510. — All lumber, timber, hemp, manila, wire rope, and iron struction, &c., of and steel rods, bars, spikes, nails, and bolts, and copper and composi- vesseis. ^^^^ metal which may be necessary for the construction and equip- ment of vessels built in the United States for foreign account and ownership or for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States, after the passage of this act, may be imported in bond under such regulations as the Secretary of the Treasury may pre- scribe; 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 Proviso. a rebate is herein allowed : Provided, That vessels built in the United States for foreign account and ownership shall not be allowed to en- gage in the coastwise trade of the United States. artidesViftended tol ^^^- 2511.— All articles of foreign production needed for the repair the repair of ves- of American vessels engaged exclusively in foreign trade may be ^®'^' withdrawn from bonded warehouses free of duty, under such regula- tions as the Secretary of the Treasury may prescribe. good""of ^?ndfan's' Sec. 2512.— That no duty shall be levied or collected on the impor- ted^free" ^^ "''""' ^^^^^n of peltries brought into the Territories of the United States by Indians, nor on the proper goods and effects, of whatever nature, of ACT OF MAR. 3, 1883. 353 Indians passing or repassing the boundary-line aforesaid, unless the same be goods in bales or other large packages unusual among In- dians, which shall not be considered as goods belonging to Indians, nor be entitled to the exemption from duty aforesaid. Sec. 2513.— There shall be levied, collected, and paid on the impor- no°t"*''eiSSmeratea! tation of all raw or unmanufactured articles, not herein enumerated or raw or manufac- provided for, a duty of ten per centum ad valorem ; and all articles ""^^ ' manufactured, in whole or in part, not herein enumerated or pro- vided for, a duty of twenty per centum ad valorem. Sec. 1. — That sections twenty-nine hundred and seven and twenty- ^eRed.^' ^^^^ "^^ nine hundred and eight of the Revised Statutes of the United States ^\^^- ^908 re- and section fourteen of the act entitled "An act to amend the customs ^^\i stat., i89, § revenue laws, and to repeal moities," approved June twenty-second, ^^te^a^^'^^^^' ^^^ eighteen hundred and seventy-four, be, and the same are hereby, re- pealed, and hereafter none of the charges imposed by said sections or any other provisions of existing law shall be estimated in ascertaining Ascertainment of the value of goods to be imported, nor shall the value of the usual and ^^'"®' necessary sacks, crates, boxes, or covering, of any kind be estimated as part of their value in determining the amount of duties for which they are liable : Provided, That if any packages, sacks, crates, boxes, P'o^'so- or coverings of any kind shall be of any material or form designed to evade duties thereon, or designed for use otherwise, than in the bona fide transportation of goods to the United States, the same shall be subject to a duty of one hundred per centum ad valorem upon the actual value of the same. Sec. 8. — That section twenty-eight hundred and forty-one of the Eevised Statutes of the United States is hereby amended and shall on and after the first day of July, eighteen hundred and eighty-three, be as follows: Sec. 2841. — Whenever merchandise imported into the United States e. s. 2841, 548, is entered by invoice, one of the following oaths, according to the *'™®°^^'^- nature of the case, shall be administered by the collector of the port, at the time of entry, to the owner, importer, consignee, or agent : Pro- oaths^°to accom- vided. That if any of the invoices or bills of lading of any merchan- pany invoices, dise imported in said vessel, which should otherwise be embraced in said entry, have not been received at the date of the entry, the affi- davit may state the fact, and thereupon such merchandise of which the invoices or bills of lading are not produced shall not be included in such entry, but may be entered subsequently. OATH or consignee, importer, or agent. I, , do solemnly and truly swear (or afiirm) that the invoice and bill of lading now presented by me to the collector ''Note. — S. L., vol. 18, p. 189. Sec. 14. That whenever any statute requires Omission to add that, to the cost or market value of any goods, wares, and merchandise Imported '° marlcet-value cost Into the United States, there shall be added to the invoice thereof, or, upon the ping^^&c 'not "to •entry of such goods, wares, and merchandise, charges for inland-transportation, work forfeiture, commissions, port-duties, expenses of shipping, export-duties, cost of packages, boxes, or other articles containing such goods, wares, and merchandise, or any other incidental expenses attending the packing, shipping, or exportation thereof from the country or place where purchased or manufactured, the omission, with- out intent thereby to defraud the revenue, to add and state the same on such invoice or entry shall not be cause of a forfeiture of such goods, wares, and Tuerchandise, or of the value thereof; but in all cases where the same, or any Collector or ap- part thereof, are omitted, it shall be the duty of the collector or appraiser to praiser to add such add the same, for the purposes of duty, to such Invoice or entry, either in items ^pl^ p"^ °en*tum"of or in gross, at such price or amount as he shall deem just and reasonable, price so added, (which price or amount shall, in the absence of protest, be conclusive,) and to impose and add thereto the further sum of one hundred per centum of the price or amount so added ; which addition shall constitute a part of the dutiable value of such goods, wares, and merchandise, and shall be collectible as provided by j-^'^'''*l9° <=?''1<''" law in respect to duties on imports. ^^ ^" °^^^' •^''f^^- 13911— H. Doc. 671, 61-2 23 354 ACT OF MAE. 3, 1883. of are the true and only invoice and bill of lading by me received, of goods, wares, and merchandise imported in the , whereof is master, from , for account of any per- son whomsoever for whom I am authorized to enter the same ; that the said invoice and bill of lading are in the state in which they were ac- tually received by me, and that I do not know nor believe in the ex- istence of any other invoice or bill of lading of the said goods, wares, and merchandise; that the entry now delivered to the collector con- tains a just and true account of the said goods, wares, and merchan- dise, according to the said invoice and bill of lading; that nothing has been, on my part, nor to my knowledge, on the part of any other person, concealed or suppressed, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration therein are in all respects true, and were made by the person by whom the same purports to have been made, and that if, at any time hereafter, I discover any error in the said invoice, or in the account now rendered of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. And I do further solemnly and truly swear (or alErm) that, to the best of my knowledge and be- lief (insert the name and residence of the owner or owners), is (or are) the owner (or owners) of the goods, wares, and merchandise mentioned in the annexed entry ; that the invoice now produced by me exhibits the actual cost (if purchased) or fair market value (if other- wise obtained) at the time or times and place or places when or where procured (as the case may be), of the said goods, wares, and mer- chandise, including all cost for finishing said goods, wares, and mer- chandise to their present condition, and no other or different dis- count, bounty, or drawback but such as has been actually allowed on the same. OATH OF OWNEE IN CASES WHERE MERCHANDISE HAS BEEN ACTUALLY PURCHASED. I, , do solemnly and truly swear (or affirm) that the entry now delivered by me to the collector of contains a just and true account of the goods, wares, and merchandise imported by or consigned to me, in the , whereof is master ; that the invoice which I now produce contains a just and faithful account of the actual cost of the said goods, wares, and merchandise, including all cost of finishing said goods, wares, and merchandise to their present condition, and no other discount, draw- back, or bounty but such as has been actually allowed on the same; that I do not know or believe in the existence of any invoice or bill of lading other than those now produced by ine, and that they are in the state in which I actually received them. And I further solemnly and truly swear (or affirm) that I have not in the said entry or in- voice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made, and that if at any time hereafter I discover any error in the said invoice or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. ACT OF MAR. 3, 1883. 355 OATH OF MANUFACTURER OR OWNER IN CASES WHERE MERCHANDISE HAS NOT BEEN ACTUALLY PURCHASED. I, , do solemnly and truly swear (or affirm) that the entry now delivered by me to the collector of contains a just and true account of goods, wares, and merchandise imported by or consigned to me in the , whereof is master, from ; that the said goods, wares, and merchandise were not actually bought by me, or by my agent, in the ordinary mode of bar- gain and sale, but that, nevertheless, the invoice which I now produce contains a just and faithful valuation of the same, at their fair market value, at the time or times and place or places when and where procured for my account (or for account of myself or partners) ; that the said invoice contains also a just and faithful account of all the cost for finishing said goods, wares, and merchandise to their present condi- tion, and no other discount, drawback or bounty but such as has been actually allowed on the said goods, wares, and merchandise ; that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made ; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I do further solemnly and truly swear (or affirm) that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise, and that if at any time here- after I discover any error in the said invoice, or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. ^ Sec 9. If upon the appraisal of imported goods, wares, and mer- tait^ g'^o'o^i s°* &c' chandise, it shall appear that the true and actual market value and how to be made, wholesale price thereof, as provided by law, cannot be ascertained to the satisfaction of the appraiser, whether because such goods, wares, and merchandise be consigned for sale by the manufacturer abroad to his agent in the United States, or for any other reason, it shall then be lawful to appraise the same by ascertaining the cost or value of the materials composing such merchandise, at the time and place of manufacture, together with the expense of manufacturing, pre- paring, and putting up such merchandise for shipment, and in no case shall the value of such goods, wares, and merchandise be ap- praised at less than the total cost or value thus ascertained. Sec 10. That all imported goods, wares, and merchandise which ,pa?es"*lc''°iif°°ub' may be in the public stores or bonded warehouses on the day and year iic stores' on The when this act shall go into effect, except as otherwise provided in this f^to effect.^*^* ^°^^ act, shall be subjected to no other duty upon the entry thereof for consumption than if the same were imported respectively after that day; and all goods, wares, and merchandise remaining in bonded &c^°duties°refSna- warehouses on the day and year this act shall take effect, and upon ea.'when. which the duties shall have been paid, shall be entitled to a refund of the difference, between the amount of duties paid and the amount of duties said goods, wares, and merchandise would be subject to if the same were imported respectively after that date. Sec 11. Nothing in this act shall in any way change or impair the ^ ^gpn'^jf^i ^ ' * *} force or effect of any treaty between the United States and any other affecfed."* '°°^ °" government, or any laws passed in pursuance of or for the execution of any such treaty, so long as such treaty shall remain in force in re- spect of the subjects embraced in this act; but whenever any such treaty, so far as the same respects said subjects, shall expire or be otherwise terminated, the provisions of this act shall be in force in 356 ACTS OF JUNE 26, 1884; FEB. 23, 1887. all respects in the same manner and to the same extent as if no such treaty had existed at the time of the passage hereof. June* 1? *i883*^1)n ^EC. 12. That in respect of all articles mentioned in Schedule E of articles 'in seiieduie section six of this act, this act shall take effect on and after the first ^' day of June, anno Domini eighteen hundred and eighty-three. &ct''?^ev-7ea'''^^^^' Sec. 13. That the repeal of existing laws or modifications thereof embraced in this act shall not affect any act done, or any right accru- ing or accrued, or any suit or proceeding had or commenced in any me'^oi office *not ^ivil cause, before the said repeal or modifications ; but all rights and aCEectea. liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made, nor shall said repeal or modifications in any manner affect the right to any oflSce, or change the term or tenure thereof. Any offenses com- mitted, and all penalties or forfeitures or liabilities incurred under any statute embraced in or changed, modified, or repealed by this act may be prosecuted and punished in the same manner and with the rSer^'a^^' ^'^" ^^™® effect as if this act had not been passed. All acts of limitation, pr seive . whether applicable to civil causes and proceedings or to the prosecu- tion of offenses or for the recovery of penalties or forfeitures em- braced in or modified, changed or repealed by this act, shall not be affected thereby; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this act, may be commenced and prosecuted within the same time and with the same effect as if this act had not been passed. Approved March 3, 1883. June 26, 1884. g. L.^ voL. 23, Chap. CXXI. — An act to remove certain hurdens on the American merchant marine and encourage the American foreign carrying trade, and for other purposes. ^ ^Articles ^of^f^o^r- ^^ ^f enacted, and so forth. — Sec. 16. All articles of foreign pro- needed for supplies, duction needed, and actually withdrawn from bonded warehouses, for draw™from%o^ded Supplies not including equipment of vessels of the United States en- warehouse free of gaged in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States, may be so withdrawn free of duty, under such regulations as the Secretary of the Treasury may prescribe. ter?afs"used fn ?et Sec. 17. When a vessel is built in the United States for foreign ac- seis built in United count, whoUy or partly of foreign materials on which import duties account.'*"^ foreign j^^^g heen paid, there shall be allowed on such vessel, when exported, a drawback equal in amount to the duty paid on such materials, to be ascertained under such regulations as may be prescribed by the Sec- retary of the Treasury. Ten per centum of the amount of such draw- back so allowed shall, however, be retained for the use of the United States by the collector paying the same. Approved June 26, 1884. February 23, 1887. S. L., Vol. 24, Chap. CCXXI. — An act to amend section three thousand and fifty- eight of the Revised Statutes. Be it enacted iy the Senate and House of Representatives of the Sed°mlrchan'diS ^^^'^^^ States of America in Congress assembled, That section three ^°E^ s™^r3058,'^p; thousand and fifty-eight of the Revised Statutes be amended to read 588, amended. gg f oUoWS : the^wn"/" '''^^"""^ " Sec. 3058. All merchandise imported into the United States shall, for the purpose of this title, he deemed and held to he the property of Holder of bill of the person to whom the merchandise may he consigned; hut the holder .l?gnee. ^^^^^^ '^''°" of any hill of lading consigned to order and properly indorsed shall ACTS OF FEB. 18, 1890; JUNE 10, 1890. 357 he deemed the consignee thereof; and in case of the abandonment of ^^^ e \^^^^l,^^ any merchandise to the underwriters, the latter may he recognized as the^ consignee; and under such regulations as the Secretary of the Treasury may prescribe, merchandise saved from a vessel wrecked or abandoned at sea, or on or along the coasts of the United States, and promptly brought into a port of the United States by or in possession of the salvors of the same, can, for the purpose of its title, be regarded as the property of such salvors, and the valuation thereof and pay- ment of duties thereon can be made accordingly and with due refer- ence to the condition of the said merchandise as thus saved and the necessities of the case: Provided, however, That such bringing in by salvors shall be in good faith and without intent to evade the just pay- ment of duty : And provided further. That nothing herein contamed shall be so construed as to prejudice in any other respect the rights of property, or of or through abandonment or allowance of the owner, or any other person interested in said merchandise ". Approved, February 23, 1887. Provisos. Right ol property not prejudiced. S. L., Vol. 26, Chap. XIII. — An act to modify existing laws relating to duties on February 18, 1890. imports and the collection of the revenue. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled. That on and after the passage and approval of this act the following amendments to, and provision for, existing laws shall take effect, as follows : Section six of the act of March third, eighteen hundred and eighty- three, entitled "An act to reduce internal-revenue taxation, and for other purposes," providing a substitute for title thirty-three of the Revised Statutes of the United States, is hereby amended as to the following section or part of section or schedule in such substituted title as follows: Section 2502, Schedule N, strike out the clause of this schedule com- mencing with the words " hats, and so forth, materials for," and in- sert in lieu thereof the following: Braids, plaits, flats, willow sheets, and squares fit only for use in making or ornamenting hats, bonnets, ""'"^^ omitted. and hoods, composed of straw, chip, grass palmleaf, willow, hair, whalebone, or any vegetable material, not specially enumerated or provided for twenty per centum ad valorem. Sec. 2. All laws or parts of laws inconsistent with the provisions of this act are hereby repealed. Approved, February 18, 1890. Hat trimmings. Vol. 23, p. 512. Amended. Import duty on hat materials modi- fled. Laces and trim- Repeal. S. L., Vol. 26, Chap. 407. — An act to simplify the laws in relation to the col- lection of the revenues. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled. That all merchan- dise imported into the United States shall, for the purpose of this act, be deemed and held to be the property of the person to whom the mer- chandise may be consigned ; but the holder of any bill of lading con- signed to order and indorsed by the consignor shall be deemed the signee thereof; and in case of the abandonment of any merchandise to the underwriters the latter may be recognized as the consignee. Sec. 2. That all invoices of imported merchandise shall be made out in the currency of the place or country from whence the importations shall be mjide or if purchased in the currency actually paid therefor, shall contain a correct description of such merchandise, and shall be June 10, 1890. Collection of cus- toms revenue. Consignee deemed owner of imported merchandise. Holder of bill of lading deemed con- signee. Abandoned mer- chandise. Requirements invoices. of 358 ACT OF JUNE 10, 1890. To te In tripli- cate, &c. Consular declara- tion. Contents of dec- laration. Actual market value. To include cliarges. Actual quantity. Different in- voices. Merchandise ac- tually purchased. Importat Ions without invoice. Limit. Verified state- ment in form of in- voice. Examination collector, &c. by made in triplicate or in quadruplicate in case of merchandise intended for immediate transportation without appraisement, and signed by the person owning or shipping the same, if the merchandise has been actually purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer, or owner. Sec. 3. That all such invoices shall, at or before the shipment of the merchandise, be produced to the consul, viceconsul, or commercial agent of the United States of the consular district in which the mer- chandise was manufactured or purchased as the case may be, for ex- port to the United States, and shall have indorsed thereon, when so produced, a declaration signed by the purchaser, manufacturer, owner, or agent, setting forth that the invoice is in all respects cor- rect and true, and was made at the place from which the merchan- dise is to be exported to the United States; that it contains, if the merchandise was obtained by purchase, a true and full statement of the time when, the place where, the person from whom the same was purchased, and the actual cost thereof and of all charges thereon, as provided by this act; and that no discounts, bounties, or drawbacks are contained in the invoice but such as have been actually allowed thereon; and when obtained in any other manner than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States in the principal markets of the coun- try from whence exported ; that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and that it is the price which the manufacturer or owner making the declaration would have received, and was willing to receive, for such merchandise sold in the ordinary course of trade, in the usual wholesale quantities, and that it includes all charges thereon as provided by this act; and the actual quantity thereof; and that no different invoice of the mer- chandise mentioned in the invoice so produced has been or will be furnished to any one. If the merchandise was actually purchased, the declaration shall also contain a statement that the currency in which such invoice is made out is that which was actually paid for the mer- chandise by the purchaser. Sec. 4. That, except in case of personal effects accompanying the passenger, no importation of any merchandise exceeding one hundred dollars in dutiable value shall be admitted to entry without the pro- duction of a duly-certified invoice thereof as required by law, or of an affidavit made by the owner, importer, or consignee, before the collec- tor or his deputy, showing why it is impracticable to produce such in- voice ; and no entry shall be made in the absence of a certified invoice, upon affidavit as aforesaid, unless such affidavit be accompanied by a statement in the form of an invoice, or otherwise, showing the actual cost of such merchandise, if purchased, or if obtained otherwise than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States, in the principal markets of the country from which the same has been imported ; which statement shall be verified by the oath of the owner, importer, consignee, or agent desiring to make entry of the merchandise, to be administered by the collector or his deputy, and it shall be lawful for the collector or his deputy to examine the deponent under oath touching the sources of his knowledge, information, or belief in the premises, and to require him to produce any letter, paper, or statement of account, in his possession, or under his control, which may assist the officers of customs in ascertaining the actual value of the importation or any part thereof; and in default of such production when so requested, such owner, importer, consignee, or agent shall be thereafter debarred from producing any such letter, paper, or statement for the purpose ACT OF JUNE 10, 1890. 359 of avoiding any additional duty, penalty, or forfeiture incurred under this act, unless he shall show to the satisfaction of the court or the officers of the customs, as the case may be, that it was not in his jjower to produce the same when so demanded; and no merchandise shall be admitted to entry under the provisions of this section unless the collector shall be satisfied that the failure to produce a duly certified invoice is due to causes beyond the control of the owner, con- signee, or agent thereof : Provided^ That the Secretary of the Treas- Proviso. ury may make regulations by which books, magazines, and other periodicals published and imported in successive parts, numbers, or geries?"™*'""^ ' ° volumes, and entitled to be imported free of duty, shall require but one declaration for the entire series. And when entry of merchandise exceeding one hundred dollars in value is made by a statement in the form of an invoice the collector shall require a bond for the produc- ^°^^- tion of a duly certified invoice. Sec. 5. That whenever merchandise imported into the United companyfnginvoice! States is entered by invoice, one of the following declarations, accord- ing to the nature of the case, shall be filed with the collector of the port, at the time of entry by the owner, importer, consignee, or agent; which declaration so filed shall be duly signed by the owner, im- oath. porter, consignee, or agent, before the collector, or before a notary public or other officer duly authorized by law to administer oaths and take acknowledgments, who may be designated by the Secretary of the Treasury to receive such declarations and to certify to the iden- tity of the persons making them, under regulations to be prescribed by the Secretary of the Treasury; and every officer so designated shall file with the collector of the port a copy of his official signature and seal : Provided, That if any of the invoices or bills of lading of Proviso, any merchandise imported in any one vessel, which should otherwise merchandise^ not^re- be embraced in said entry, have not been received at the date of the ^^^ ^* ^^^^ °' entry, the declaration may state the fact, and thereupon such mer- chandise of which the invoices or bills of lading are not produced shall not be included in such entry, but may be entered subsequently. DECLARATION OF CONSIGNEE, IMPOETER, OR AGENT. Form of declara- tion l>y consignee, importer, or agent. I , do solemnly and truly declare that I am the con- signee [importer or agent] of the merchandise described in the an- nexed entry and invoice ; that the invoice and bill of lading now pre- sented by me to the collector of are the true and only invoice and bill of lading by me received of all the goods, wares, and merchandise imported in the whereof — — ■ — ■ is master, from , for account of any person whomsoever for whom I am authorized to enter the same; that the said invoice and bill of lading are in the state in which they were actually received by me, and that I do not know or believe in the existence of any other in- voice or bill of lading of the said goods, wares, and merchandise ; that the entry now delivered to the collector contains a just and true account of the said goods, wares, and merchandise, according to the said invoice and bill of lading; that nothing has been, on my part, nor to my knowledge on the part of any other person, concealed or suppressed, whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise; that the said invoice and the declaration therein are in all respects true, and were made by the person by whom the same purports to have been made ; and that if at any time hereafter I dis- cover any error in the said invoice, or in the account now rendered of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the col- lector of this district And I do further solemnly and truly declare 360 ACT OF JUNE 10, 1890. that to the best of my knowledge and belief [insert the name and resi- dence of the owner or owners] is [or are] the owner (or owners) of the goods, wares, and merchandise mentioned in the annexed entry ; that the invoice now produced by me exhibits the actual cost (if pur- chased) or the actual market value or wholesale price (if otherwise obtained) at the time of exportation to the United States in the prin- cipal markets of the country from whence imported oi the said goods, wares, and merchandise, and includes and specifies the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for ship- ment to the United States, and no other or different discount, bounty, or drawback but such as has 'been actually allowed on the same. Declaration by DECLARATION Or OWNER IN CASES WHERE MERCHANDISE HAS BEEN owner, for merchan- , ^_,-rr » t t it- TiT-rr»^-r-r . crnn dise actually pur- ACTUALLY PURCHASED. chased. I, do solemnly and truly declare that I am the owner of the iderchandise described in the annexed entry and invoice ; that the entry now delivered by me to the collector of contains a just and true account of all the goods, wares, and merchandise imported by or consigned to me, in the whereof is master, from ; that the invoice and entry which I now produce contain a just and faithful account of the actual cost of the said goods, wares, and merchandise and include and specifies the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incident to placing said goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other discount, drawback, or bounty but such «)s has been actually allowed on the same; th it I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I further solemnly and truly declare that I have not in the said entry or invoice concealed or sup- pressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and mer- chandise that to the best of my knowledge and belief the said in- voice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made ; and that if at any time hereafter I discover any error in the said in- voice or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will imme- diately make the same known to the collector of this district. Declaration of DECLARATION OF MANUFACTURER OR OWNER IN CASES WHERE m a D u f acturer or owner, for mer- MERCHANDISE HAS NOT BEEN ACTUALLY PURCHASED, cbandlse not actu- ally purchased. I, , do solemnly and truly declare that I am the owner (or manufacturer) of the merchandise described in the annexed entry and invoice; that the entry now delivered by me to the collector of contains a just and true account of all the goods, wares, and merchandise imported by or consigned to me in the , whereof ■_ is master, from ; that the said goods, wares, and merchandise were not actually bought by me, or by my agent, in the ordinary mode of bargain and sale, but that nevertheless the invoice which I now produce contains a just and faithful valuation of the same, at their actual market- value or wholesale price, at the time of exportation to the United States, in the principal markets of the country from whence imported for my account (or for account of my- ACT OF JUNE 10, 1890. 361 self or partners) ; that such actual market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and is the price which I would have received and was willing to receive for such merchandise sold in the ordinary course of trade in the usual wholesale quantities; that the said invoice contains also a just and faithful account of all the cost of finishing said goods, wares, and merchandise to their present con- dition, and includes and specifies, the value of all cartons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs and charges incident to placing said goods, wares, and merchandise in condition packed ready for shipment to the United States, and no other discount, drawback, or bounty but such as has been actually allowed on the said goods, wares, and merchandise ; that the said in- voice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made; that I do not know nor believe in the existence of any invoice or bill of lading other than those now produced by me, and that they are in the state in which I actually received them. And I do further sol- emnly and truly declare that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be defrauded of any part of the duty lawfully due on the said goods, wares, and merchandise ; and that if at any time hereafter I discover any error in the said invoice, or in the account now produced of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make the same known to the collector of this district. Sec. 6. That any person who shall knowingly make any false state- gj^UfJ^f ^""^ ^^^^^ ment in the declarations provided for in the preceding section, or shall aid or procure the making of any such false statement as to any matter material thereto, shall, on conviction thereof, be punished by a fine not exceeding five thousand dollars, or by imprisonment at hard labor not more than two years, or both, in the discretion of the court : Provided, That nothing in this section shall be construed to relieve Proviso, imported merchandise from forfeiture by reason of such false state- Forfeiture, ment or for any cause elsewhere provided by law. Sec. 7. That the owner, consignee, or agent of any imported mer- Additions to in- chandise which has been actually purchased, may, at the time when raise same"to mar° he shall make and verify his written entry of such merchandise, but ^^^ values, not afterwards, make such addition in the entry to the cost or value given in the invoice, or pro forma invoice, or statement in form of an invoice, which he shall produce with his entry, as in his opinon may raise the same to the actual market value or wholesale price of such merchandise at the time of exportation to the United States, in the principal markets of the country from which the same has been im- ported ; but no such addition shall be made upon entry to the invoice Made only where value of any imported merchandise obtained otherwise than by actual ^"^t"^' purchase, purchase; and the collector within whose district any merchandise Appraisement, may be imported or entered, whether the same has been actually pur- chased or procured otherwise than by purchase, shall cause the actual market value or wholesale price of such merchandise to be appraised ; and if the appraised value of any article of imported merchandise Penalty if ap- shall exceed by more than ten per centum the value declared in the cfared^afue.^^^ ^^ entry, there shall be levied, collected, and paid', in addition to the duties imposed by law on such merchandise, a further sum equal to two per centum of the total appraised value for each one per centum that such appraised value exceeds the value declared in the entry; and the additional duties shall only apply to the particular article or articles in each invoice which are undervalued ; and if such appraised Fraudulent e n - value shall exceed the value declared in the entry more than forty per centum, such entry may be held to be presumptively fraudulent, and 362 ACT OF JUNE 10, 1890. Proof. Provisos. Application of for- feitures. in- Pro forma voices. Minimum dutiable vaiue. Consignments for sale, from manufac- turer. Cost of produc- tion. Consignments for sale, not from man- ufacturer. Details of pur- chase. Proviso. Triplicate state- ments to be attest- ed ; disposition. Penalty for mak- ing, &c., false entry. the collector of customs may seize such merchandise and proceed as in cases of forfeiture for violations of the customs laws; and in any legal proceedings which may result from such seizure the fact of such undervaluation shall be presumptive evidence of fraud, and the bur- den of proof shall be on the claimant to rebut the same, and forfeiture shall be adjudged unless he shall rebut said presumption of fraudu- lent intent by sufficient evidence : Provided, That the forfeitures pro- vided for in this section shall apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles in each invoice which are undervalued: And pro- vided further, That all additional duties, penalties, or forfeitures, applicable to merchandise entered by a duly certified invoice shall be alike applicable to goods entered by a pro forma invoice or statement in form of an invoice. The duty shall not, however, be assessed upon an amount less than the invoice or entered value. Sec. 8. That when merchandise entered for customs duty has been consigned for sale by or on account of the manufacturer thereof, to a person, agent, partner, or consignee in the United States, such person, agent, partner, or consignee shall, at the time of the entry of such merchandise, present to the collector of customs at the port where such entry is made, as a part of such entry, and in addition to the cer- tified invoice or statement in the form of an invoice required by law, a statement signed by such manufacturer, declaring the cost of pro- duction of such merchandise, such cost to include all the elements of cost as stated in section eleven of this act. When merchandise- en- tered for customs duty has been consigned for sale by or on account of a person other than the manufacturer of such merchandise, to a person, agent, partner, or consignee in the United States, such person, agent, partner, or consignee shall at the time of the entry of such merchandise present to the collector of customs at the port where such entry is made, as a part of such entry, a statement signed by the consignor thereof, declaring that the merchandise was actually pur- chased by him or for his account, and showing the time when, the place where, and from whom he purchased the merchandise, and in detail the price he paid for the same : Provided, That the statements required by this section shall be made in triplicate, and shall bear the attestation of the consular officer of the United States resident within the consular district wherein the merchandise was manufactured, if consigned by the manufacturer or for his account, or from whence it was imported when consigned by a person other than the manufac- turer, one copy thereof to be delivered to the person making the state- ment, one copy to be transmitted with the triplicate invoice of the merchandise to the collector of the port in the United States to which the merchandise is consigned, and the remaining copy to be filed in the consulate. Sec. 9. That if any owner, importer, consignee, agent, or other per- son shall make or attempt to make any entry of imported merchandise by means of any fraudulent or false invoice, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall be guilty of any willful act or pmission by means whereof the United States shall be deprived of the lawful duties, or any portion thereof, accru- ing upon the merchandise, or any portion thereof, embraced or referred to in such invoice, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value there- of, to be recovered from the person making the entry, shall be for- feited, which forfeiture shall only apply to the whole of the merchan- dise or the value thereof in the case or package containing the par- ticular article or articles of merchandise to which such fraud or false paper or statement relates ; and such person shall, upon conviction, be ACT OF JUNE 10, 1890. 363 fined for each offense a sum not exceeding five thousand dollars, or be imprisoned for a time not exceeding two years, or both, in the discre- tion of the court. Sec. 10. That it shall be the duty of the appraisers of the United appra7s''ed°^af ^tuv- States, and every of them, and every person who shall act as such rent actual market appraiser, or of the collector, as the case may be, by all reasonable saie'^rice!* whole- ways and means in his or their power to ascertain, estimate, and ap- praise (any invoice or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding) the actual market value and wholesale price of the merchandise at the time of exporta- tion to the United States, in the principal markets of the country whence the same has been imported, and the number of yards, parcels, or quantities, and actual market value or wholesale price of every of them, as the case may require. Sec. 11. That when the actual market value, as herein defined, of yai^e*:"**'""^"* °' any article of imported merchandise wholly or partially manufac- tured and subject to ad valorem duty, or to duty based in whole or in part on value, can not be ascertained to the satisfaction of the appraising officer, the appraiser or appraisers shall use all available means to ascertain the cost of production of such merchandise at the time of exportation to the United States, and at the place of manu- facture ; such cost of production to include cost of materials and of fabrication, all general expenses covering each and every outlay of whatsoever nature incident to such production, together with the expense of preparing and putting up such merchandise ready for shipment, and an addition of eight per cent, upon the total cost as thus ascertained; and in no such case shall such merchandise be m^nt^&c™^'''"^^'^* appraised upon original appraisal or re-appraisement at less than the total cost of production as thus ascertained. Sec. 12. That there shall be appointed by the President, by and prill^s ^f?^ ife Ip- with the advice and consent of the Senate, nine general appraisers of pointed. merchandise, each of whom shall receive a salary of seven thousand * ^'^^' dollars a year. Not more than five of such general appraisers shall be Political r e p r e- appointed from the same political party. They shall not be engaged ^* Not 'to engage in in any other business, avocation, or employment, and may be removed "^'gemovaf ^^^' from office at any time by the President for inefficiency, neglect of duty, or malfeasance in office. They shall be employed at such ports ^ent ™ °' ^™p'°''" and within such territorial limits, as the Secretary of the Treasury may from time to time prescribe, and are hereby authorized to exer- cise the powers, and duties devolved upon them by this act and to duties, &c. exercise, under the general direction of the Secretary of the Treasury, such other supervision over appraisements and classifications, for duty, of imported merchandise as may be needful to secure lawful and uniform appraisements and classifications at the several ports. Three of the general appraisers shall be on duty as a board of general yorl"'^'^''' ''* '^ ^ ^ appraisers daily (except Sunday and legal holidays) at the port of New York, during the business hours prescribed by the Secretary of the Treasury, at which port a place for samples shall be provided, Place for samples. under such rules and regulations as the Secretary of the Treasury may from time to time prescribe, which shall include rules as to the classes of articles to be deposited, the time of their retention, and as to their disposition, which place of samples shall be under the imme- diate control and direction of the board of general appraisers on duty at said port. Sec. 13. That the appraiser shall revise and correct the reports of sistant^'Tppraisers the assistant appraisers as he may judge proper, and the appraiser, &c., reports on du- or, at ports where there is no appraiser, the person acting as such, ^''^^'^ values. shall report to the collector his decision as to the value of the mer- chandise appraised. At ports where there is no appraiser, the certifi- cate of the customs officer to whom is committed the estimating and 364 ACT OP JUNE 10, 1890. collection of duties, of the dutiable value of any merchandise required to be appraised, shall be deemed and taken to be the appraisement of Reappraisement such merchandise. If the collector shall deem the appraisement of p^ailers.*""^' ^^" any imported merchandise too low he may order a reappraisement^ which shall be made by one of the general appraisers, or, if the im- porter, owner, agent, or consignee of such merchandise shall be dissat- isfied with the appraisement thereof, and shall have complied with the requirements of law with respect to the entry and appraisement of merchandise, he may, within two days thereafter give notice to the collector, in writing, of such dissatisfaction, on the receipt of which the collector shall at once direct a reappraisement of such merchan- BtEect of decision, ^ise by one of the general appraisers. The decision of the appraiser or the person acting as such (in cases where no objection is made thereto, either by the collector or by the importer, owner, consignee, or agent), or of the general appraiser in cases of re-appraisement, shall be final and conclusive as to the dutiable value of such merchan- dise against all parties interested therein, unless the importer, owner, consignee, or agent of the merchandise shall be dissatisfied with such decision, and shall, within two days thereafter give notice to the col- lector in writing of such dissatisfaction, or unless the collector shall deem the appraisement of the merchandise too low, in either case the collector shall transmit the invoice and all the papers apper- Eevision by board, taining thereto to the board of three general appraisers, which, shall be on duty at the port of New York, or to a board of three general appraisers who may be designated by the Secretary of the Treasury for such duty at that port or at any other port, which board Decision final. shall examine and decide the case thus submitted, and their decision, or that of a majority of them, shall be final and conclusive as to the dutiable value of such merchandise against all parties interested Ascertainment, therein, and the collector or the person acting as such shall ascertain, charges, &c. fix, and liquidate the rate and amount of duties to be paid on such merchandise, and the dutiable costs and charges thereon, according to law. iector^rde?isiSn*"as ®^*^- ^'^- That the decision of the collector as to the rate and amount to dutiable charges, of duties chargeable upon imported merchandise, including all duti- ^*'^" able costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, within ten days after " but not before " such ascertainrhent and liquidation of duties, as well in cases of merchandies entered in bond as for consumption, or within ten days after the payment of such fees, charges, and exactions, if dissatisfied with such decision give notice in writing to the collector, setting forth therein distinctly and specifically, and in respect to each entry or payment, the reasons for his objections thereto, Duties to be paid, g^^^ j£ ^|-jg merchandise is entered for consumption shall pay the full amount of the duties and charges ascertained to be due thereon, of Genera? %)prafs^ Upon such notice and' payment the collector shall transmit the in- ers. voice and all the papers and exhibits connected therewith to the board of three general appraisers, which shall be on duty at the port of New York, or to a board of three general appraisers who may be designated by the Secretary of the Treasury for such duty at that port or at any other port, which board shall examine and decide the case thus submitted, and their decision, or that of a majority of them, shall be final and conclusive upon all persons interested therein, and the record shall be transmitted to the proper collector or person act- ing as such who shall liquidate the entry accordingly, except in cases where an application shall be filed in the circuit court within the time and in the manner provided for in section fifteen of this act. ACT OF JUNE 10, 1890. 365 Sec. 15. That if the owner, importer, consignee, or agent of any ^0^/(7**'^ ^^ circuit imported merchandise, or the collector, or the Secretary of the Treas- ury, shall be dissatisfied with the decision of the board of general appraisers, as provided for in section fourteen of this act, as to the construction of the law and the facts respecting the classification of such merchandise and the rate of duty imposed thereon under such classification, they or either of them, may, within thirty days next after such decision, and not afterwards, apply to the circuit court of the United States within the district in which the matter arises, for a review of the questions of law and fact involved in such decision. Such application shall be made by filing in the office of the clerk of said circuit court a concise statement of the errors of law and fact complained of, and a copy of such statement shall be served on the col- lector, or on the importer, owner, consignee, or agent, as the case may be. Thereupon the court shall order the board of appraisers to re- &e^\^o'^be t^ransSit- turn to said circuit court the record and the evidence taken by them, ted'. together with a certified statement of the facts involved in the case, and their decisions thereon ; and all the evidence taken by and before said appraisers shall be competent evidence before said circuit court ; and within twenty days after the aforesaid return is made the court may, upon the application of the Secretary of the Treasury, the col- lector of the port, or the importer, owner, consignee, or agent, as the case may be, refer it to one of said general appraisers, as an officer of Referee. the court, to take and return to the court such further evidence as Production of fur- may be offered by the Secretary of the Treasury, collector, importer, ^^^'^ e«dence. owner, consignee, or agent, within sixty days thereafter, in such order and under such rules as the court may prescribe; and such further Advancement, &c. evidence with the aforesaid returns shall constitute the record upon which said circuit court shall give priority to and proceed to hear and determine the questions of law and fact involved in such decision, respecting the classification of such merchandise and the rate of duty imposed thereon under such classification, and the decision of such court shall be final, and the proper collector, or person acting as such, shall liquidate the entry accordingly, unless such court shall be of opinion that the question involved is of such importance as to require a review of such decision by the Supreme Court of the United States, preme?:ourt. in which case said circuit court, or the judge making the decision may, within thirty days thereafter, allow an appeal to said Supreme Court ; but an appeal shall be allowed on the part of the United States whenever the Attorney-General shall apply for it within thirty days after the rendition of such decision. On such original application, and on any such appeal, security for damages and costs shall be given as in the case of other appeals in cases in which the United States is a party. Said Supreme Court shall have jurisdiction and power to Advancement, &c. review such decision, and shall give priority to such cases, and may affirm, modify, or reverse such decision of such circuit court, and re- mand the case with such orders as may seem to it proper in the prem- ises, which shall be executed accordingly. All final judgments, when mentno?\mpo?te?' in favor of the importer, shall be satisfied and paid by the Secretary of the Treasury from the permanent indefinite appropriation pro- Tided for in section twenty-three of this act. For the purposes of this ^e op"n'* ''""'''^ *° section the circuit courts of the United States shall be deemed always open, and said circuit courts, respectively, may establish, and from lime to time alter, rules and regulations not inconsistent herewith ^^^"^ i e s ot proce- for the procedure in such cases as they shall deem proper. Sec. 16. That the general appraisers, or any of them, are hereby Powers of general , , " - . V , ,1 ■'■ T • T 1 • J.1 and local apprais- authorized to admmister oaths, and said general appraisers, the ers, coUectors"&c. iDoards of general appraisers, the local appraisers or the collectors, as the case may be, may cite to appear before them, and examine upon oath any owner, importer, agent, consignee, or other person touching 366 ACT OP JUNE 10, 1890. any matter or thing which they, or either of them, may deem material respecting any imported merchandise, in ascertaining the dutiable value or classification thereof; and they, or either of them, may re- quire the production of any letters, accounts, or invoices relating to said merchandise, and may require such testimony to be reduced to writing, and when so taken it shall be filed in the office of the col- lector, and preserved for use or reference until the final decision of the collector or said board of appraisers shall be made respecting the val- uation or classification of said merchandise, as the case may be. Refusal to appear Sec. 17. That if any person so cited to appear shall neglect or refuse lliiiserif&^^^°'^^ ^^ to attend, or shall decline to answer, or shall refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers, when so required by a general appraiser,, or a board of general appraisers, or a local appraiser or a collector, he Penalty. shall be liable to a penalty of one hundred dollars ; and if such person be the owner, importer, or consignee, the appraisement which the gen- eral appraiser, or board of general appraisers, or local appraiser, or collector, where there is no appraiser, may make of the merchandise, shall be final and conclusive ; and any person who shall willfully and corruptly swear falsely on an examination before any general ap- praiser, or board of general appraisers, or local appraiser, or collector, Perjury. shall be deemed guilty of perjury; and if he is the owner, importer, Forfeiture. ^j, consignee, the merchandise shall be forfeited. preserve^ &c.^ ° * Sec. 18. That all decisions of the general appraisers and of the boards of general appraisers, respecting values and rates of duty, shall be preserved and filed, and shall be open to inspection under proper regulations to be prescribed by the Secretary of the Treasury. All decisions of the general appraisers shall be reported forthwith to the Secretary of the Treasury and to the board of general appraisers on duty at the port of New York, and the report to the board shall be accompanied, whenever practicable, by samples of the merchandise in question, and it shall be the duty of the said board, under the direc- pubUshed^ ^'^*' *° ^^ ^^'^^ ^^ ^he Secretary of the Treasury, to cause an abstract to be made and published of such decisions of the appraisers as they may deem important, and of the decisions of each of the general appraisers and boards of general appraisers, which abstract shall contain a general description of the merchandise in question, and of the value and rate of duty fixed in each case, with reference, whenever practicable, by number or other designation, to samples deposited in the place of sam- ples at New York, and such abstract shall be issued from time to time, at least once in each week, for the information of customs officers and the public. vatovfrnantiee?^ ^^ ^^'^- ^^- "^^^^ "whenever imported merchandise is subject to an ad valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof, the duty shall be assessed upon the actual market value or wholesale price of such merchandise as bought and sold in usual wholesale quantities, at the time of exportation to the United States, in the principal markets of the country from whence imported, and in the condition in which such merchandise is there bought and sold for exportation to the United States, or con- of'^covers',"'^cha''rge"s! signed to the United States for sale, including the value of all car- &c. tons, cases, crates, boxes, sacks, and coverings of any kind, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, and if there be used for covering or holding imported merchandise, whether covertags"" "°"^"'' dutiable or free, any unusual article or form designed for use other- wise than in the bona fide transportation of such merchandise to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be subject if ACT OF JUNE 10, 1890. 367 separately imported. That the words "value" or "actual market "■^iue"°in"°"ac- value " whenever used in this act or in any law relating to the ap- tuai market" value." praisement of imported merchandise shall be construed to mean the actual market value or wholesale price as defined in this section. Sec. 20. Any merchandise deposited in any public or private withdrawal from bonded-warehouse may be withdrawn for consumption within three ""polt, ^ 624.°"^^^' years from the date of original importation, on payment of the duties and charges to which it may be subject by law at the time of such withdrawal: Provided, That nothing herein shall affect or impair pe?Sbies ana existing provisions of law in regard to the disposal of perishable or explosives. explosive articles. Sec. 21. That in all suits or informations brought, where any seiz- ou^?aimant°'f ''™°' ure has been made pursuant to any act providing for or regulating erty. ™^" " ^'^°^' the collection of duties on imports or tonnage, if the property is claimed by any person, the burden of proof shall lie upon such claim- ant: Provided, That probable cause is shown for such prosecution, problbie cause to to be judged of by the court. be shown. Sec. 22. That all fees exacted and oaths administered by officers oafh "^'^b^ii 'h^d ^°*^ of the customs, except as provided in this act, under or by virtue of ""^ ^a » e e . existing laws of the United States, upon the entry of imported goods and the passing thereof through the customs, and also upon all entries of domestic goods, wares, and merchandise for exportation, be, and Exportation dec- the same are hereby, abolished; and in case of entry of merchandise ''^'^^''°°- for exportation, a declaration, in lieu of an oath,' shall be filed, in such form and under such regulations as may be prescribed by the Secretary of the Treasury; and the penalties provided in the sixth statl?^ent^s^ '""^ ^^'^'^ section of this act for false statements in such declaration shall be applicable to declarations made under this section: Provided, That Proviso. where such fees, under existing laws, constitute, in whole or in part, iieu'o?fres^**'°° '° the compensation of any officer, such officer shall receive, from and after the passage of this act, a fixed sum for each year equal to the amount which he would have been entitled to receive as fees for such services during said year. Sec. 23. That no allowance for damage to goods, wares, and mer- daSages°"^^°'^* ^""^ chandise imported into the United States shaU hereafter be made in the estimation and liquidation of duties thereon; but the importer thereof may, within ten days after entry, abandon to the United ^^Abandonment and States all or any portion of goods, wares, and merchandise included in any invoice, and be relieved from the payment of the duties on the portion so abandoned : Provided, That the portion so abandoned shall Proviso. amount to ten per centum or over of the total value or quantity of the doMd^loods. ^^^^' invoice ; and the property so abandoned shall be sold by public auc- ^'''®- tion or otherwise disposed of for the account and credit of the United States under such regulations as the Secretary of the Treasury may prescribe. Sec. 24. That whenever it shall be shown to the satisfaction of paymen°ts °* *'^^''" the Secretary of the Treasury that, in any case of unascertained or estimated duties, or payments made upon appeal, more money has been paid to or deposited with a collector of customs than, as has been ascertained by final liquidation thereof, the law required to be paid or deposited, the Secretary of the Treasury shall direct the Treasurer to refund and pay the same out of any money in the Treas- ury not otherwise appropriated. The necessary moneys therefor are Permanent i n - hereby appropriated, and this appropriation shall be deemed a per- tton^^^ appropna- manent indefinite appropriation ; and the Secretary of the Treasury clerical errors in is hereby authorized to correct manifest clerical errors in any entry or liquidation, for or against the United States, at any time within one year of the date of such entry, but not afterwards: Provided, Detailed report of That the Secretary of the Treasury shall in his annual report to refunds, &c. 368 ACT OF JUNE 10, 1890. N o n liability of collector, &c., in ap- pealable matters. Bribery, &c. Giving, offering, &c., of bribes. Penalty. Evidence. Burden of proof. Aslting, tailing, &c., bribes. Penalty. Evidence. Burden of proof. Baggage of per- sons In transit. Repeal of R. §§2608, 2838, 28.?9, 2841, 2843, 2845, 2853, 2854, 2856, 2858, 2860, 2900, 2902, 2905, 2907, 2908. Congress, give a detailed statement of the various sums of money refunded under the provisions of this act or of any other act of Con- gress relating to the revenue, together with copies of the rulings under vrhich repayments were made. Sec. 25. That from and after the taking effect of this act no col- lector or other officer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or decisions as to the classi- fication of said merchandise or the duties charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such merchandise might, under this act, be entitled to appeal from the decision of said collector or other officer, or from any board of appraisers provided for in this act. ,Sec. 26. That any person who shall give, or offer to give or prom- ise to give any money or thing of value, directly or indirectly, to any officer or eiaployee of the United States in consideration of or for any act or omission contrary to law in connection with or pertain- ing to the importation, appraisement, entry, examination, or inspec- tion of goods, wares, or merchandise including herein any baggage, or of the liquidation of the entry thereof, or shall by threats or demands, or promises of any character attempt to improperly influence or con- trol any such officer or employee of the United States as to the per- formance of- his official duties shall, on conviction thereof, be fined not exceeding two thousand dollars, or be imprisoned at hard labor not more than one year, or both, in the discretion of the court ; and evidence of such giving, or offering, or promising to give, satisfac- tory to the court in which such trial is had, shall be regarded as prima facie evidence that such giving or offering or promising was con- trary to law, and shall put upon the accused the burden of proving that such act was innocent, and not done with an unlawful intention. Sec. 27. That any officer or employee of the United States who shall, excepting for lawful duties or fees, solicit, demand, exact or receive from any person, directly or indirectly, any money or thing of value, in connection with or pertaining to the importation, ap- praisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage, or liquidation of the entry thereof, on conviction thereof, shall be fined not exceeding five thou- sand dollars, or be imprisoned at hard labor not more than two years, or both, in the discretion of the court. And evidence of such solicit- ing, demanding, exacting, or receiving, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such soliciting, demanding, exacting, or receiving was contrary to law, and shall put upon the accused the burden of proving that such act was innocent and not with an unlawful intention. Sec. 28. That any baggage or personal effects arriving in the United States in transit to any foreign country may be delivered by the parties having it in charge to the collector of the proper dis- trict, to be by him retained, without the payment or exaction of any import duty, or to be forwarded by such collector to the collector of the port of departure and to be delivered to such parties on their departure for their foreign destination, under such rules and regu- lations as the Secretary of the Treasury may prescribe. ^•' Sec. 29. That sections twenty-six hundred and eight, twenty-eight hundred and thirty-eight, twenty-eight hundred and thirty-nine, twenty-eight hundred and forty-one, twenty-eight hundred and forty- three, twenty-eight hundred and forty-five, twenty-eight hundred and fifty-three, twenty-eight hundred and fifty-four, twenty-eight hundred and fifty-six, twenty-eight hundred and fifty-eight, twenty- eight hundred and sixty, twenty-nine hundred, and twenty-nine hun- . dred and two, twenty-nine hundred and five, twenty-nine hundred ACT OF OCT. 1, 1890. 369 and seven, twenty-nine hundred and eight, twenty-nine hundred and nine, twenty-nine hundred and twenty-two, twenty-nine hundred and twenty-three, twenty-nine hundred and twenty-four, twenty-nine hundred and twenty-seven, twenty-nine hundred and twenty-nine, twenty-nine hundred and thirty, twenty-nine hundred and thirty-one, twenty-nine hundred and thirty-two, twenty-nine hundred and forty- three, twenty-nine hundred and forty-five, twenty-nine hundred and fifty-two, three thousand and eleven, three thousand and twelve, three thousand and twelve and one half, three thousand and thirteen, of the Eevised Statutes of the United States, be, and the same are hereby, repealed, and sections nine, ten, eleven, twelve, fourteen, and sixteen of an act entitled "An act to amend the customs-revenue laws and to repeal moieties," approved June twenty-second, eighteen hun- dred and seventy- four, and sections seven, eight, and nine of the act entitled "An act to reduce internal-revenue taxation, and for other purposes," approved March third, eighteen hundred and eighty-three, and all other acts and parts of acts inconsistent with the provisions of this act, are hereby repealed, but the repeal of existing laws or modifications thereof embraced in this act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced m any civil cause before the said repeal or modifica- tions; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifi- cations had not been made. Any offenses committed, and all penal- ties or forfeitures or liabilities incurred prior to the passage of this act under any statute embraced in or changed, modified, or repealed by this act may be prosecuted and punished in the same manner and with the same effect as if this act had not been passed. AH acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or for- feitures embraced in or modified, changed, or repealed by this act, shall not be affected thereby; and all suits, proceedings, or prosecu- tions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this act, may be commenced and prosecuted within the same time and with the same effect as if this act had not been passed. And provided further, That nothing in this act shall be construed to repeal the provisions of section three thousand and fifty-eight of the Eevised Statutes as amended by the act approved February twenty-third, eighteen hundred and eighty- seven, in respect to the abandonment of merchandise to underwriters or the salvors of property, and the ascertainment of duties thereon. Sec. 30. That this act shall take effect on the first day of August, eighteen hundred and ninety, except so much of section twelve as provides for the appointment of nine general appraisers, which shall take effect immediately. Approved, June 10, 1890. Repeal of R. S., §§2909,2922-2924, 2927, 2929-2932, 2943, 2945, 2952, 3011-3013. Laws repealed. S. L., vol. 18, pp. 188, 189. S. L., Tol. 22, pp. 523-525. Existing rights, liabilities, &c., not affected. Fending causes. Proviso. Abandoned prop- erty. R. S., § 3058, p. 588. S. L., vol. 24, p. 415. Operation, g e n - eral. Immediate. S. L., Vol. 26, Chap. 1244. — An act to reduce the revenue and equalise duties on imports, and for other purposes. October 1, 1890. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled, That on and after ^^''^* "f 2504?' p. the sixth day of October, eighteen hundred and ninety, unless other- 460.' ' wise specially provided for in this act, there shall be levied, collected, 49^.° ' ' • ^■' p- and paid upon all articles imported from foreign countries, and men- ^^f^^ * ' « ^ °° i™- tioned in the schedules herein contained, the rates of duty which are, by the schedules and paragraphs, respectively prescribed, namely : 13911— H. Doc. 671, 61-2- -24 370 ACT OF OCT. 1, 1890. S c h e dule A. — Cbemicalg, oils, and paints. Acids. Ammonia. Coal-tar prepara- tions. ScHEDtTLE A. — Chemicals, Oils and Paints. Acids. — 1. Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, one and one-half cents per pound; exceeding the specific gravity of one and forty- seven one-thousandths, four cents per pound. 2. Boracic acid, five cents per pound. 3. Chromic acid, six cents per pound. 4. Citric acid, ten cents per pound. 6. Sulphuric acid or oil of vitrol, not otherwise specially provided ioT, one-fourth of one cent per pound. 6. Tannic acid or tannin, seventy-five cents per pound. 7. Tartaric acid, ten cents per pound. 8. Alcoholic- perfumery, including cologne-water and other toilet •waters, two dollars per gallon and fifty per centum ad valorem ; alco- holic compounds not specially provided for in this act, two dollars per gallon and twenty-five per centum ad valorem. 9. Alumina, alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and alum in crystals or ground, six-tenths of one cent per pound. 10. Ammonia. — Carbonate of, one and three-fourths cents per pound; muriate of, or sal-ammoniac, three-fourths of one cent per pound ; sulphate of, one-half of one cent per pound. 11. Blacking of all kinds, twenty-five per centum ad valorem. 12. Blue vitrol, or sulphate of copper, two cents per pound. 13. Bone-char, suitable for use in decolorizing sugars, twenty-five per centum ad valorem. 14. Borax, crude, or borate of soda, or borate of lime, three cents per pound ; refined borax, five cents per pound. 15. Camphor, refined, four cents per pound. 16. Chalk, prepared, precipitated, French, and red, one cent per pound ; all other chalk preparations not specially provided for in this act, twenty per centum ad valorem. 17. Chloroform, twenty-five cents per pound. Coal-tak preparations. — 18. All coal-tar colors or dyes, by whatever name known, and not specially provided for in this act, thirty-five per centum ad valorem. 19. All preparations of coal-tar, not colors or dyes, not specially provided for in this act, twenty per centum ad valorem. 20. Cobalt, oxide of, thirty cents per pound. 21. Collodion and all compounds of pyroxyline, by whatever name known, fifty cents per pound; rolled or in sheets, but not made up into articles, sixty cents per pound; if in finished or partly-finish^ articles, sixty cents per pound and twenty-five per centum ad valorem. 22. Coloring for brandy, wine, beer, or other liquors, fifty per centum ad valorem. 23. Copperas or sulphate of iron, three-tenths of one cent per poimd. 24. Drugs, such as barks, beans, berries, balsams, buds, bulbs, and bulbous roots, and excrescences, such as nut-galls, fruits, flowers, dried fibers, grains, gums, and gum resins, herbs, leaves, lichens, mosses, nuts, roots and stems, spices, vegetables, seeds (aromatic, not garden seeds) , and seeds of morbid growth, weeds, woods used expressly for dyeing, and dried insects, any of the foregoing which are not edible, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially pro- provided for in this act, one dollar per pound. 25. Ethers sulphuric, forty cents per pound; spirits of nitrous ether, twenty -five cents per pound ; fruit ethers, oils, or essences, two ACT OF OCT. 1, 1890. 371 dollars and fifty cents per pound; ethers of all kinds not specially provided for in this act, one dollar per pound. 26. Extracts and decoctions of logwood and other dye-woods, ex- tract of sumac, and extracts of barks, such as are commonly used for dyeing or tanning, not specially provided for in this act, seven- eighths of one cent per pound ; extracts of hemlock bark one-half of one cent per pound. 27. Gelatine, glue, and isinglass or fish-glue, valued at not above seven cents per pound, one and one-half cents per pound ; valued at above seven cents per pound and not above thirty cents per pound, twenty-five per centum ad valorem ; valued at above thirty cents per pound, thirty per centum ad valorem. 28. Glycerine, crude, not purified, one and three-fourths cents per pound. Refined, four and one-half cents per pound. 29. Indigo, extracts, or pastes of, three-fourths of one cent per pound ; carmined, ten cents per pound. 30. Ink and ink-powders, printers' ink, and all other ink not spe- cially provided for in this act, thirty per centum ad valorem. 31. Iodine, resublimed, thirty cents per pound. 32. Iodoform, one dollar and fifty cents per pound. 33. Licorice, extracts of, in paste, rolls, or other forms, five and one-half cents per pound. 34. Magnesia, carbonate of, medicinal, four cents per pound; cal- cined, eight cents per pound; sulphate of, or Epsom salts, three- tenths of one cent per pound. 35. Morphia, or morphine, and all salts thereof, fifty cents per ounce. Oils.— ous. 36. Alizarine assistant, or soluble oil, or oleate of soda, or Turkey red oil, containing fifty per centum or more of castor oil, eighty cents per gallon ; containing less than fifty per centum of castor oil, forty cents per gallon; all other, thirty per centum ad valorem. 37. Castor oil, eighty cents per gallon. 38. Cod-liver oil, fifteen cents per gallon. ^ 39. Cotton-seed oil, ten cents per gallon of seven and one-half pounds weight. 40. Croton oil, thirty cents per pound. 41. Flaxseed or linseed and poppy-seed oil, raw, boiled, or oxidized, thirty-two cents per gallon of seven and one-half pounds weight. 42. Fusel oil, or amylic alcohol, ten per centum ad valorem. 43. Hemp-seed oil and rape-seed oil, ten cents per gallon. 44. Olive oil, fit for salad purposes, thirty-five cents per gallon. 45. Peppermint oil, eighty cents per pound. 46. Seal, herring, whale, and other fish oil not specially provided for in this act, eight cents per gallon. 47. Opium, aqueous extracts of, for medicinal uses, and tincture of, as laudanum, and all other liquid preparations of opium, not spe- cially provided for in this act, forty per centum ad valorem. 48. Opium containing less than nine per centum of morphia, and opium prepared for smoking, twelve dollars per pound; but opium prepared for smoking and other preparations of opium deposited in bonded-warehouse shall not be removed therefrom without payment of duties, and such duties shall not be refunded. Paints, Colors, and Varnishes. — ana'yarn 49. Baryta, sulphate of, or barytes, including barytes earth, un- manufactured, one dollar and twelve cents per ton; manu- factured, six dollars and seventy-two cents per ton. colors, and vainiBhes. 372 ACT OF OCT. 1, 1890. Lead products. Potash. 50. Blues, such as Berlin, Prussian, Chinese, and all others, con- taining ferrocyanide of iron, dry or ground in or mixed with oil, six cents per pound; in pulp or mixed with water six cents per pound on the material contained therein when dry. 51. Blanc-fixe, or satin white, or artificial sulphate of barytes, three-fourths of one cent per pound. 52. Black, made from bone, ivory, or vegetable, under whatever name known, including bone-black and lamp-black, dry or ground in oil or water, twenty-five per centum ad valorem. 53. Chrome yellow, chrome green, and all other chromium colors in which lead and bichromate of potash or soda are compo- nent parts, dry, or ground in or mixed with oil, four and one-half cents per pound ; in pulp or mixed with water, four and one-half cents per pound on the material contained therein when dry. 64. Ocher and ochery earths, sienna and sienna earths, umber and umber earths not specially provided for in this act, dry, one- fourth of one cent per pound ; ground in oil, one and one-half cents per pound. 55. Ultramarine blue, four and one-half cents per pound. 66. Varnishes, including so-called gold size or japan, thirty -five per centum ad valorem; and on spirit varnishes for the alcohol contained therein, one dollar and thirty-two cents per gallon additional. 67. Vermilion red, and colors containing quicksilver, dry or ground in oil or water, twelve cents per pound. 58. "Wash blue, containing ultramarine, three cents per pound. 59. Whiting and Paris white, dry, one-half of one cent per pound ; ground in oil, or putty, one cent per pound. 60. Zinc, oxide of, and white paint containing zinc, but not contain- ing lead ; dry, one and one-fourth cents per pound ; ground in oil, one and three-fourth cents per pound. 61. All other paints and colors, whether dry or mixed, or ground in water or oil, including lakes, crayons, smalts, and frostings, not specially provided for in this act, and artists' colors of all kinds, in tubes or otherwise, twenty-five per centum ad valo- rem; all paints and colors, mixed or ground with water or solutions other than oil, and commercially known as artists' water color paints, thirty per centum ad valorem. Lead products. — 62. Acetate of lead, white, five and* one-half cents per pound ; brown, three and one-half cents per pound. 63. Litharge, three cents per pound. 64. Nitrate of lead, three cents per pound. 65. Orange mineral, three and one-half cents per pound. 66. Ked lead, three cents per pound. 67. White lead, and white paint containing lead, dry or in pulp, or ground or mixed with oil, three cents per pound. 68. Phosphorus, twenty cents per pound. Potash. — 69. 70. Bichromate and chromate of, three cents per pound. Caustic or hydrate of, refined in sticks or rolls, one cent per pound. 71. Hydriodate, iodide, and iodate of, fifty cents per pound. 72. Nitrate of, or saltpeter, refined, one cent per pound. 73. Prussiate of, red, ten cents per pound; yellow, five cents per pound. ACT OF OCT. 1, 1890. 373 Preparations. — Preparations. 74. All medicinal preparations, including medicinal proprietary preparations, of which alcohol is a component part, or in the preparation of which alcohol is used, not specially provided for in this act, fifty cents per pound. 75. All medicinal preparations, including medicinal proprietary preparations, of which alcohol is not a component part, and not specially provided for in this act, twenty-five per centum ad valorem ; calomel and other mercurial medicinal prepara- tions, thirty-five per centum ad valorem. 76. Products or preparations known as alkalies, alkaloids, distilled oils, essential oils, expressed oils, rendered oils, and all com- binations of the foregoing, and all chemical compounds and salts, not specially provided for in this act, twenty-five per centum ad valorem. 77. Preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, pastes, pomades, powders, and tonics, including all known as toilet preparations, not specially provided for in this act, fifty per centum ad valorem. 78. Santonine, and all salts thereof containing eighty per centum or over of santonine, two dollars and fifty cents per pound. 79. Soap : Castile-soap, one and one-fourth cents per pound ; fancy, perfumed, and all descriptions of toilet-soap, fifteen cents per pound ; all other soaps, not specially provided for in this act, twenty per centum ad valorem. Soda.— soda. 80. Bicarbonate of soda or supercarbonate of soda or saleratus, one cent per pound. 81. Hydrate of, or caustic soda, one cent per pound. 82. Bichromate and chromate of, three cents per pound. 83. Sal-soda, or soda-crystals, and soda-ash, one- fourth of one cent per pound. 84. Silicate of soda, or other alkaline silicate, one-half of one cent per pound. 85. Sulphate of soda, or salt-cake or niter-cake, one dollar and twenty-five cents per ton. 86. Sponges, twenty per centum ad valorem. 87. Strychnia, or strychnine, and all salts thereof, forty cents per ounce. 88. Sulphur, refined, eight dollars per ton ; sublimed, or flowers of, ten dollars per ton. 89. Sumac, ground, four-tenths of one cent per pound. 90. Tartar, cream of, and patent tartar, six cents per pound. 91. Tartars and' lees crystals, partly refined, four cents per pound. 92. Tartrate of soda and potassa, or Rochelle salts, three cents per pound. Schedule B. — Earths, Earthenware, and Glassware. ^schedule b.— ' ' Bartlis, earthen- ware, and glass- Brick AND TILE— ^ Brick and tUe. 93. Fire-brick, not glazed, enameled, ornamented, or decorated in any manner, one dollar and twenty-five cents per ton ; glazed, enameled, ornamented, or decorated, forty-five per centum ad valorem. 94. Tiles and brick, other than fire-brick, not glazed, ornamented, painted, enameled, vitrified, or decorated, twenty-five per centum ad valorem; ornamented, glazed, painted, enameled, vitrified, or decorated, and all encaustic, forty-five per centum ad valorem. 374 ACT OF OCT. 1, 1890. piasi:?*"*' ""*' '"^ Cement, lime, and plaster — 95. Koman, Portland, and other hydraulic cement, in barrels, sacks, or other packages, eight cents per one hundred pounds in- cluding weight of barrel or package ; in bulk, seven cents per one hundred pounds; other cement, twenty per centum ad valorem. 96. Lime, six cents per one hundred pounds, including weight of barrel or package. 97. Plaster of Paris, or gypsum, ground, one dollar per ton; cal- cined, one dollar and seventy-five cents per ton. Clays or earths. QlAYS OR EARTHS— 98. Clays or earths, unwrought or unmanufactured, not specially provided for in this act, one dollar and fifty cents per ton; wrought or manufactured, not specially provided for in this act, three dollars per ton ; china clay, or kaolin, three dollars per ton. chta""'*'"'*" "°^ Earthenware and china— 99. Common brown earthenware, common stoneware, and crucibles, not ornamented or decorated in any manner, twenty-five per centum ad valorem. 100. China, porcelain, parian, bisque, earthen, stone and crockeiy ware, including placques, ornaments, toys, charms, vases, and statuettes, painted, tinted, stained, enameled, printed, gilded, or otherwise decorated or ornamented in any man- ner, sixty per centum ad valorem; if plain white, and not ornamented or decorated in any manner, fifty-five per centum ad valorem. 101. All other china, porcelain, parian, bisque, earthen, stone, and crockery ware, and manufactures of the same, by whatso- ever designation or name known in the trade, including lava tips for burners, not specially provided for in this act, if ornamented or decorated in any manner, sixty per centum ad valorem; if not ornamented or decorated, fifty-five per centum ad valorem. 102. Gas-retorts, three dollars each. Glass and glass- QlAsS AND GLASSWARE — '"""' 103. Green, and colored, molded or pressed, and flint, and lime glass bottles, holding more than one pint, and demijohns, and carboys (covered or uncovered), and other molded or pressed green and colored and flint or lime bottle glass- ware, not specially provided for in this act, one cent per pound. Green, and colored, moulded or pressed, and flint, and lime glass bottles, and vials holding not more than one pint and not less than one-quarter of a pint, one and one- half cents per pound ; if holding less than one-fourth of a pint, fitty cents per gross. 104. All articles enumerated in the preceding paragraph, if filled, and not otherwise provided for in this act, and the contents are subject to an ad valorem rate of duty, or to a rate of duty based upon the value, the value of such bottles, vials, or other vessels shall be added to the value of the contents for the ascertainment of the dutiable value of the latter; but if filled, and not otherwise provided for in this act, and the contents are not subject to an ad valorem rate of duty, or to rate of duty based on the value, or are free of duty, such bottles, vials, or other vessels shall pay, in addition to the duty, if any, on their contents, the rates of duty pre- scribed in the preceding paragraph: Provided, That no article manufactured from glass described in the preceding paragraph shall pay a less rate of duty than forty per centum ad valorem. ACT OF OCT. 1, 1890. 375 109. 110, 111, 105. Flint and lime, pressed glassware, not cut, engraved, painted, etched, decorated, colored, printed, stained, silvered, or gilded, sixty per centum ad valorem. 106. All articles of glass, cut, engraved, painted, colored, printed, stained, decorated, silvered, or gilded, not including plate glass silvered, or looking-glass plates, sixty per centum ad valorem. 107. Chemical glassware for use in laboratory, and not otherwise specially provided for in this act, forty-five per centum ad valorem. 108. Thin blown glass, blown with or without a mold, including glass chimneys and all other manufactures of glass, or of which glass shall be the component material of chief value, not specially provided for in this act, sixty per centum ad valorem. Heavy blown glass, blown with or without a mold, not cut or decorated, finished or unfinished, sixty per centimi ad valorem. Porcelain or opal glassware, sixty per centum ad valorem. All cut, engraved, painted, or otherwise ornamented or deco- rated glass bottles, decanters, or other vessels of glass shall, if filled, pay duty in addition to any duty chargeable on the contents, as if not fiUed, unless otherwise specially provided for in this act. 112. Unpolished cylinder, crown, and common window-glass, not exceeding ten by fifteen inches square, one and three- eighths cents per pound ; above that, and not exceeding six- teen by twenty-four inches square, one and seven-eighths cents per pound ; above that, and not exceeding twenty-four by thirty inches square, two and three-eighths cents per pound; above that, and not exceeding twenty-four by thirty-six inches square, two and seven-eighths cents per pound; all above that, three and one-eighth cents per pound: Provided, That unpolished cylinder, crown and common window glass, imported in boxes, shall contain fifty square feet, as nearly as sizes will permit, and the duty shall be computed thereon according to the actual weight of glass. 113. Cylinder and crown-glass, polished, not exceeding sixteen by twenty-four inches square, four cents per square foot; above that, and not exceeding twenty- four by thirty inches square, six cents per square foot; above that, and not ex- ceeding twenty-four by sixty inches square, twenty cents per square foot ; above that, forty cents per square foot. 114. Fluted, rolled, or rough plate-glass, not including crown, cyl- inder, or common window-glass, not exceeding ten by fifteen inches square, three-fourths of one cent per square foot; above that, and not exceeding sixteen by twenty- four inches square, one cent per square foot ; above that, and not exceed- ing twenty-four by thirty inches square, one and one-half cents 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 : Provided, That all of the above plate-glass when ground, smoothed or otherwise obscured shall be sub- ject to the same rate of duty as cast polished plate-glass unsilvered. Proviso. In boxes. Proviso. Ground, &c. 376 ACT OF OCT. 1, 1890. 115. Cast polished plate-glass, finished or unfinished and unsil- vered, 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. 116. Cast polished plate-glass, silvered, and looking-glass plates, 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. 117. But no looking-glass plates, or plate-glass silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall pay in addition thereto upon such frames the rate of duty applicable thereto when imported separate. 118. Cast polished plate-glass, silvered or unsilvered, and cylinder, crown, or common window-glass, when ground, obscured, frosted, sanded, enameled, beveled, etched, embossed, en- graved, stained, colored, or otherwise ornamented or deco- rated, shall be subject to a duty of ten per centum ad valorem in addition to the rates otherwise chargeable thereon. 119. Spectacles and eyeglasses, or spectacles and eyeglass-frames, sixty per centum ad valorem. 120. On lenses costing one dollar and fifty cents per gross pairs, or less, sixty per centum ad valorem. 121. Spectacle and eyeglass lenses with their edges ground or bev- eled to fit frames, sixty per centum ad valorem. 122. All stained or painted window-glass and stained or painted glass windows, and hand, pocket, or table mirrors not ex- ceeding in size one hundred and forty-four square inches, with or without frames or cases, of whatever material com- posed, lenses of glass or pebble, wholly or partly manufac- tured, and not specially provided for in this act, and fusible enamel, forty-five per centum ad valorem. Marble and stone, MaRBLE AND STONE, AND MANTJFACTDEES OF — 123. Marble of all kinds in block, rough or squared, sixty-five cents per cubic foot. 124. Veined marble, sawed, dressed, or otherwise, including marble slabs and marble paving-tiles, one dollar and ten cents per cubic foot (but in measurement no slab shall be computed at less than one inch in thickness). 125. Manufactures of marble not specially provided for in this act, fifty per centum ad valorem. Stone — 126. Burr-stones manufactured or bound up into mill-stones, fifteen per centum ad valorem. 127. Freestone, granite, sandstone, limestone, and other building or monumental stone, except marble, unmanufactured or undressed, not specially provided for in this act, eleven cents per cubic foot. 128. Freestone, granite, sandstone, limestone, and other building or monumental stone, except marble, not specially provided for in this act, hewn, dressed, or polished, forty per centum ad valorem. 129. Grindstones, finished or unfinished, one dollar and seventy- five cents per ton. ACT OF OCT. 1, 1890. 377 Slate — siate. 130. Slates, slate chimney-pieces, mantels, slabs for tables, and all other manufactures of slate, not specially provided for in this act, thirty per centum ad valorem. 131. Roofing slates, twenty-five per centum ad valorem. ScHEDuiiE C. — Metals and manufactubes of. «„^„S? ^^S 't,?;~ Metals ana manu- factures of. IRON AND STEEL. 1"^°° *°j.T>- ji jjij.* to Rico free of Cuba and Porto Jxico tree ot duties : ''"'^- 1. Meats, in brine, salted or smoked, bacon, hams, and meats pre- served in cans, in lard or by extraction of air; jerked beef excepted. 2. Lard. 3. Tallow and other animal greases, melted or crude, unmanufac- tured. 4. Fish and shellfish, live, fresh, dried, in brine, smoked, pickled; oysters and salmon in cans. 5. Oats, barley, rye and buckwheat and flour of these cereals. 6. Starch, maizena and other alimentary products of corn, except corn-meal. 7. Cotton-seed, oil and meal-cake of said seed for cattle. 8. Hay, straw for forage and bran. 9. Fruits, fresh, dried and preserved, except raisins. 10. Vegetables and garden products, fresh and dried. 11. Eesin of pine, tar, pitch and turpentine. PROCLAMATION OF JULY 31, 1891. 433 12. Woods of all kinds, in trunks or logs, joists, rafters, planks, beams, boards, round or eylindric masts, although cut, planed and tongued and grooved, including flooring. 13. Woods for cooperage, including staves, headings and wooden hoops. 14. Wooden boxes, mounted or unmounted, except of cedar. 15. Woods, ordinary, manufactured into doors, frames, windows and shutters, without paint or varnish, and wooden houses, un- mounted, without paint or varnish. 16. Wagons and carts for ordinary roads and agriculture. 17. Sewing machines. 18. Petroleum, raw or unrefined, according to the classification fixed in the existing orders for the importation of this article in said Islands. 19. Coal, mineral. 20. Ice. Products or manufactures of the United States to be admitted into ^^ 1.atis^lip''reig^'^ Cuba and Porto Rico on payment of the duties stated : 21. Corn or maize, 25 cents per 100 kilogrammes. 22. Corn meal, 25 cents per 100 kilogrammes. 23. Wheat, from January 1, 1892, 30 cents per 100 kilogrammes. 24. Wheat-flour, from January 1, 1892, $1 per 100 kilogrammes. Products or manufactures of the United States to be admitted into Articles admitted Cuba and Porto Rico at a reduction of duty of 25 per centum: is perCTnt^ 25. Butter and cheese. 26. Petroleum, refined. 27. Boots and shoes in whole or in part of leather or skins. And whereas the Envoy Extraordinary and Minister Plenipotenti- Definitive ary of Spain in Washington has further communicated to the Secre- j"iy"i,*"892. tary of State that the Government of Spain will, in like manner and as a definitive arrangement, admit, from and after July 1, 1892, into all the established ports of entry of the Spanish islands of Cuba and Porto Rico, the articles or merchandise named in the following Sched- ules A, B, C, and D, on the terms stated therein, provided that the same be the product or manufacture of the United States and pro- ceed directly from the ports of said States : Schedule A. Schedule a. Products or manufactures of the United States to be admitted into Articieg admitted Cuba and Porto Rico free of duties : ree o u y. 1. Marble, jasper and alabaster natural or artificial, in rough or in pieces, dressed, squared and prepared for taking shape. 2. Other stones and earthy matters, including cement, employed in building, the arts and industries. 3. Waters, mineral or medicinal. 4. Ice. 5. Coal, mineral. 6. Resin, tar, pitch, turpentine, asphalt, schist and bitumen. 7. Petroleum, raw or crude, in accordance with the classification fixed in the tariff of said islands. 8. Clay, ordinary, in paving tiles large and small, bricks, and roof tiles unglazed, for the construction of buildings, ovens and other similar purposes. 9. Gold and silver coin. 10. Iron, cast in pigs, and old iron and steel. 11. Iron, cast, in pipes, beams, rafters and similar articles, for the construction of buildings, and in ordinary manufactures, (see reper- tory). 13911— H. Doc. 671, 61-2 ^28 434 PKOCLAMATION OF JULY 31, 1891. 12. Iron, wrought, and steel, in bars, rails and bars of all kinds, plates, beams, rafters, and other similar articles for construction of buildings. 13. Iron, wrought, and steel, in wire, nails, screws, nuts, and pipes. 14. Iron, wrought, and steel, in ordinary manufactures and wire cloth unmanufactured, (see repertory). 15. Cotton, raw, with or without seed. 16. Cotton-seed, oil and meal-cake of same for cattle. 17. Tallow and all other animal greases, melted or crude, unmanu- factured. 18. Books and pamphlets, printed, bound and unbound. 19. Woods of all kinds, in trunks or logs, joists, rafters, planks, beams, boards and round or cylindric masts, although cut, planed, tongued and grooved, including flooring. 20. Wooden cooperage, including staves, headings and wooden hoops. 21. Wooden boxes, mounted or unmounted, except of cedar. 22. Woods, ordinary, manufactured into doors, frames, windows and shutters, without paint or varnish, and wooden houses, un- mounted, without paint or varnish. 23. Woods, ordinary, manufactured into all kinds of articles turned or unturned, painted or varnished, except furniture, (see repertory). 24. Manures, natural or artificial. 25. Implements, utensils and tools for agriculture, the arts and mechanical trades. 26. Machines and apparatus, agricultural, motive, industrial and scientific, of all classes and materials, and loose pieces for the same, including wagons, carts and hand-carts for ordinary roads and agriculture. 27. Material and articles for public works, such as railroads, tram- ways, roads, canals for irrigation and navigation, use of waters, ports, lighthouses, and civil construction of general utility, when intro- duced by authorization of the Government, or if free admission is obtained in accordance with local laws. 28. Materials of all classes for the construction, repair in whole or in part of vessels, subject to specific regulations to avoid abuse in the importation. 29. Meats, in brine, salted and smoked, including bacon, hams, and meats preserved in cans, in lard or by extraction of air; jerked beef excepted. 30. Lard and butter. 31. Cheese. 32. Fish and shellfish, live, fresh, dried, in brine, salted, smoked and pickled; oysters and salmon in cans. 33. Oats, barley, rye and buckwheat, and flour of these cereals. 34. Starch, maizena and other alimentary products of corn, except corn-meal. 35. Fruits, fresh, dried and preserved, except raisins. 36. Vegetables and garden products, fresh and dried. 37. Hay, straw for forage and bran. 38. Trees, plants, shrubs and garden seeds. 39. Tan bark. Schedule B. SCHEDULE B. at^ates^exp^essed "^ Products or manufactures of the United States to be admitted into Cuba and Porto Eico on payment of the duties stated : 40. Corn or maize, 25 cents per 100 kilograms. 41. Corn-meal, 25 cents per 100 kilograms. 42. Wheat, 30 cents per 100 kilograms. 43. Wheat-flour, $1.00 per 100 kilograms. PROCLAMATION OF JULY 31, 1891. 435 44. Carriages, cars and other vehicles for railroads or tramways, where authorization of the Government for free admission has not been obtained, 1 per centum ad valorem. Schedule C. schedule c. Products or manufactures of the United States to be admitted into ^'''i5|*^tf^„™o"5o Cuba and Porto Rico at a reduction of duty of 50 per centum : per cent. 45. Marble, jasper and alabaster, of all kinds, cut into flags, slabs or steps, and the same worked or carved in all kinds of articles pol- ished or not. 46. Glass and crystal ware, plate and window glass, and the same silvered, quicksilvered and platinized. 47. Clay in tiles, large and small, and mosaic for pavements, col- ored tiles, roof tiles glazed and pipes. 48. Stoneware and fine earthenware, and porcelain. 49. Iron, cast, in fine manufactures or those polished, with coating of porcelain or part of other metals. (See repertory.) 50. Iron, wrought, and steel, in axles, tires, springs and wheels for carriages, rivets and their washers. 51. Iron, wrought, and steel, in fine manufactures or those polished, with coating of porcelain or part of other metals, not expressly com- prised in other numbers of these schedules, and platform scales for weighing. (See repertory.) 52. Needles, pens, knives, table and carving, razors, pen-knives, scissors, pieces for watches and other similar articles of iron and steel. 63. Tin plate in sheets or manufactured. 64. Copper, bronze, brass and nickel, and alloys of same with com- mon metals, in lump or bars, and all manufactures of the same. 55. All other common metals and alloys of the same, in lump or bars, and all manufactures of the same, plain, varnished, gilt, silvered or nickeled. 56. Furniture of all kinds, of wood or metal, including school fur- niture, blackboards and other materials for schools, and all kinds of articles of fine woods not expressly comprised in other numbers of these schedules. (See repertory.) 57. Rushes, esparto, vegetable hair, broom corn, willow, straw, palm and other similar materials, manufactured into articles of all kinds. 58. Pastes for soups, rice flour, bread and crackers, and alimentary farinas, not comprised in other numbers of these schedules. 59. Preserved alimentary substances and canned goods, not com- prised in other numbers of these schedules, including sausages, stuffed meats, mustards, sauces, pickles, jams and jellies. 60. Rubber and gutta percha, and manupactures thereof alone or mixed with other substances (except silk), and oilcloths and tar- paulin. 61. Rice, hulled or unhuUed. Schedule D. Schedule d. Products or manufactures of the United States to be admitted into att'"J|;^'*^tufiro"25 Cuba and Porto Rico at a reduction of duty of 25 per centum : per cent. 62. Petroleum, refined, and benzine. 63. Cotton manufactured, spun or twisted, and in goods of all kinds, woven or knit, and the same mixed with other vegetable or animal fibers in which cotton is an equal or greater component part, and clothing exclusively of cotton. 64. Rope, cordage and twine of all kinds. 66. Colors, crude and prepared, with or without oil, inks of all kinds, shoe blacking and varnishes. 436 PROCLAMATION OF AUG. 1, 1891. 66. Soap, toilet, and perfumery. 67. Medicines, proprietary or patent and all others, and drugs. 68. Stearine and tallow manufactured in candles. 69. Paper for printing, for decorating rooms, of wood or straw for wrapping and packing and bags and boxes of same, sand-paper and pasteboard. 70. Leather and skins, tanned, dressed, varnished or japanned, of all kinds, including sole-leather or belting. 71. Boots and shoes in whole or in part of leather or skins. 72. Trunks, valises, traveling bags, portfolios and other similar articles in whole or in part of leather. 73. Harness and saddlery of all kinds. 74. Watches and clocks, of gold, silver or other metals, with cases of stone, wood or other material, plain or ornamented. 75. Carriages of two or four wheels and pieces of the same. It is understood that flour which, on its exportation from the United States, has been favored with drawbacks shall not share in the foregoing reduction of duty. defin1tfTe*"or°tran^ "^^^ provisional arrangement as set forth in the Transitory Schedule sitory arrangement, shall come to an end on July 1, 1892, and on that date be substituted by the definitive arrangement as set forth in schedules A, B, C, and D. And that the Government of Spain has further provided that the laws and regulations, adopted to protect its revenue and prevent fraud in the declarations and proof that the articles named in the foregoing schedules are the product or manufacture of the United States of America, shall place no undue restrictions on the importer, nor impose any additional charges or fees therefor on the articles imported. And whereas, the Secretary of State has, by my direction, given assurance to the Envoy Extraordinary and Minister Plenipotentiary of Spain at Washington that this action of the Government of Spain, in granting exemption of duties to the products and manufactures of the United States of America on their importation into Cuba and Porto Eico, is accepted for those islands as a due reciprocity for the action of Congress as set forth in Section 3 of said Act : flcatlon ™of ' cSban Now, therefore, be it known that I, Benjamin Harrison, President and Porto E i c a n of the United States of America, have caused the above stated modifi- "'^ ■ cations of the tariff laws of Cuba and Porto Eico to be made public for the information of the citizens of the United States of America. In testimony whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the City of Washington this thirty-first day of July, one thousand eight hundred and ninety one, and of the Inde- [SEAL.] pendence of the United States of America the one hun- dred and sixteenth. Benj Harrison By the President : William F Wharton Acting Secretary of State. August 1, 1891. s. L., Vol. 27, p. 986. — A proclamation hy the President of the United States of America. Preamble. Whcreupon, pursuant to section 3 of the Act of Congress approved s. L., vol. 26, p. October 1, 1890, entitled "An Act to reduce the revenue and equalize ^i'nte, p. 416. duties on imports, and for other purposes," the Secretary of State of the United States of America communicated to the Government of PROCLAMATION OF AUG. 1, 1891. 437 the Dominican Republic the action of the Congress of the United States of America, with a view to secure reciprocal trade, in declaring the articles enumerated in said section 3, to wit, sugars, molasses, coffee and hides, to be exempt from duty upon their importation into the United States of America ; And whereas the Envoy Extraordinary and Minister Plenipo- tentiary of the Dominican Republic at Washington has communicated to the Special Plenipotentiary of the United States the fact that, in reciprocity and compensation for the admission into the United States of America free of all duty of the articles enumerated in section 3 of said Act, the Government of the Dominican Republic will, by due legal enactment, admit, from and after September 1, 1891, into all the established ports of entry of the Dominican Republic, the articles or ran "emrarwith Do- merchandise named in the following Schedules, on the terms stated miElcwfEepubiic. therein, provided that the same be the product or manufacture of the United States and proceed directly from the ports of said States : Schedule A. Schedule a. Articles to be admitted free of duty into the Dominican Republic : into'Dominl^Si^E^ 1. — Animals, live. puWlc free of duty. 2. — Meats of all kinds, salted or in brine, but not smoked. 3. — Corn or maize, corn-meal and starch. 4. — Oats, barley, rye and buckwheat, and flour of these cereals. 5. — Hay, bran and straw for forage. 6. — Trees, plants, vines and seeds and grains of all kinds for propagation. 7. — Cotton-seed oil and meal cake of same. 8. — Tallow in cake or melted and oil for machinery, subject to examination and proof respecting the use of said oil. 9. — Resin, tar, pitch and turpentine. 10. — Manures, natural and artificial. 11.— Coal, mineral. 12. — Mineral waters, natural and artificial. 13.— Ice. 14. — Machines, including steam engines, and those of all other kinds, and parts of the same, implements and tools for agricultural, mining, manufacturing, industrial, and scientific purposes, including carts, wagons, hand-carts and wheelbarrows, and parts of the same. 15. — Material for the construction and equipment of railways. 16. — Iron, cast and wrought, and steel, in pigs, bars, rods, plates, beams, rafters and other similar articles for the construction of build- ings, and in wire, nails, screws and pipes. 17. — Zinc, galvanized and corrugated iron, tin and lead in sheets, asbestos, tar-paper, tiles, slate and other material for roofing. 18. — Copper in bars, plates, nails and screws. 19. — Copper and lead pipe. 20. — Bricks, fire bricks, cement, lime, artificial stone, paving tiles, marble and other stones in rough, dressed or polished, and other earthy materials used in building. 21.— Windmills. 22. — Wire, plain or barbed, for fences, with hooks, staples, nails, and similar articles used in the construction of fences. 23. — Telegraph wire and telegraphic, telephonic and electrical ap- paratus of all kinds for communication and illumination. 24. — ^Wood and lumber of all kinds for building, in logs or pieces, beams, rafters, planks, boards, shingles, flooring, joists, wooden houses, mounted or unmounted, and accessory parts of buildings. 438 PROCLAMATION OF AUG. 1, 1891. 25. — Cooperage of all kinds, including staves, headings and hoops, barrels and boxes, mounted or unmounted. 26. — Materials for ship-building. 27. — Boats and lighters. 28. — School furniture, blackboards, and other articles exclusively for the use of schools. 29. — Books, bound or unbound, pamphlets, newspapers and printed matter, and paper for printing newspapers. 30. — Printers' inks of all colors, type, leads and all accessories for printing. 31. — ^Sacks, empty, for packing sugar. 32. — Gold and silver coin and bullion. Schedule B. SCHEDULE B. at'^a"r'Suction"ctf Articles to be admitted into the Dominican Republic at a reduction 25 per cent. of duty of 25 per centum : 33. — Meats not included in Schedule A and meat products of all kinds, except lard. 34. — Butter, cheese, and condensed or canned milk. 35. — Fish and shellfish, salted, dried, smoked, pickled or preserved in cans. 36. — Fruits and vegetables, fresh, canned, dried, pickled or pre- served. 37. — Manufactures of iron and steel, single or mixed, not included in Schedule A. 38. — Cotton, manufactured, spun or twisted, and in fabrics of all kinds, woven or knit, and the same fabrics mixed with other vege- table or animal fibers in which cotton is the equal or greater compo- nent part. 39. — Boots and shoes in whole or in part of leather or skins. 40. — Paper for writing, in envelopes, ruled or blank books, wall- paper, paper for wrapping and packing, for cigarettes, in cardboard boxes and bags, sand-paper and pasteboard. 41. — Tin plate and tin-ware for arts, industries and domestic uses. 42. — Cordage, rope and twine of all kinds. 43. — Manufactures of wood of all kinds not embraced in Schedule A, including wooden ware, implements for household use, and ftirni- ture in whole or in part of wood. And that the Government of the Dominican Eepublic has further provided that the laws and regulations, adopted to protect its revenue and prevent fraud in the declarations and proof that the articles named in the foregoing schedules are the product or manufacture of the United States of America, shall place no undue restrictions on the importer, nor impose any additional charges or fees therefor on the articles imported. And whereas the Special Plenipotentiary of the United States has, by my direction, given assurance to the Envoy Extraordinary and Minister Plenipotentiary of the Dominican Republic at Washington that this action of the Government of the Dominican Republic, in granting exemption of duties to the products and manufactures of the United States of America on their importation into the Domin- ican Republic, is accepted as a due reciprocity for the action of Congress as set forth in Section 3 of said Act : Reciprocal modi- Now, therefore, be it known that I, Benjamin Harrison, President can*tariff laws"'"' of the United States of America, have caused the above stated modi- fications of the tariff laws of the Dominican Republic to be made public for the information of the citizens of the United States of America, PROCLAMATION OF DEC. 2, 1891, 439 In testimonjr whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the City of Washington, this first day of August, one thousand eight hundred and ninety-one, and of the Inde- [SEAL.] pendence of the United States of America the one hun- dred and sixteenth. Benj Hakeison By the President : William F Wharton Acting Secretary of State. A proclamation hy the President of the United States of America. December 2, 1891. Whereas, satisfactory proof has been given to me that no tonnage Toi,a™o^ west in or light house dues, or other equivalent tax or taxes, are imposed upon aia °s?ands. ^^ vessels of the United States in the ports of the Island of Tobago, one of the British West India Islands; Now therefore, I, Benjamin Harrison, President of the United g^s. l., toi. 24, p. States of America, by virtue of the authority vested in me by Section 11 of the Act of Congress, entitled "An act to abolish certain fees for official services to American vessels, and to amend the laws relating to shipping commissioners, seamen, and owners of vessels, and for other purposes," approved June nineteenth, one thousand eight hun- dred and eighty-six, do hereby declare and proclaim that from and after the date of this my Proclamation shall be suspended the coUec- Suspension of ton- tion of the whole of the tonnage duty which is imposed by said sec- seirfrom^Tobago!^ tion of said act upon vessels entered in the ports of the United States from any of the ports of the Island of Tobago. Provided, That there shall be excluded from the benefits of the sus- ve8B^is°exciuaed pension hereby declared and proclaimed, the vessels of any foreign country in whose ports the fees or dues of any kind or nature imposed on vessels of the United States, or the import or export duties on their cargoes, are in excess of the fees, dues, or duties imposed on the vessels of such country, or on the cargoes of such vessels; but this proviso shall not be held to be inconsistent with the special regulation by foreign countries of duties and other charges on their own vessels, and the cargoes thereof, engaged in their coasting trade, or with the existence between such countries and other states of reciprocal stipu- lations founded on special conditions and equivalents, and thus not within the treatment of American vessels under the most-favored nation clause in treaties between the United States and such countries. And the suspension hereby declared and proclaimed shall continue suspension^"*^^ " * so long as the reciprocal exemption of vessels belonging to citizens of the United States, and their cargoes, shall be continued in the said ports of the Island of Tobago and no longer. In witness whereof I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the City of Washington this second day of December in the year of our Lord one thousand eight hundred and ninety- [seal.J one and of the independence of the United States the one hundred and sixteenth. Benj Harbison By the President: James G. Blaine Secretary of State. 440 PROCLAMATION OF DEC. 31, 1891. December 31, 1891. A proclamation by the President of the United States of America. Preamble. ^^ Whereas, pursuant to section 3 of the Act of Congress approved 612.' October 1, 1890, entitled "An Act to reduce the revenue and equalize Ante, p. 416. (j^ties on imports, and for other purposes," the Secretary of State of the United States of America communicated to the Government of Salvador the action of the Congress of the United States of America, with a view to secure reciprocal trade, in declaring the articles enu- merated in said section 3 to be exempt from duty upon their importa- tion into the United States of America ; And whereas the Envoy Extraordinary and Minister Plenipoten- tiary of Salvador at Washington has communicated to the Secretary of State the fact that, in reciprocity for the admission into the United States of America free of all duty of the articles enumerated in sec- raSemrat with Sal- tion 3 of said Act, the Government of Salvador will, by due legal vador. enactment as a provisional measure and until a more complete ar- rangement may be negotiated and put in operation, admit free of all duty from and after February 1, 1892, into all the established ports of entry of Salvador, the articles of merchandise named in the follow- ing schedule, provided that the same be the product or manufacture of the United States: S'^'^^"'^- SCHEDULE Articles admitteij of products and manufactures which the Republic of Salvador will of duty. admit free of all customs, municipal and any other kind of duty. 1. Animals for breeding purposes. 2. Corn, rice, barley and rye. 3. Beans. 4. Hay and straw for forage. 5. Fruits, fresh. 6. Preparations of flour in biscuits, crackers not sweetened, maca- roni, vermicelli, and tallarin. 7. Coal, mineral. 8. Roman cement. 9. Hydraulic lime. 10. Bricks, fire bricks, and crucibles for melting. 11. Marble, dressed, for furniture, statues, fountains, gravestones and building purposes. 12. Tar, vegetable and mineral. 13. Guano and other fertilizers, natural or artificial. 14. Ploughs and all other agricultural tools and implements. 15. Machinery of all kinds, including sewing machines; and sepa- rate or extra parts for the same. 16. Materials of all kinds for the construction and equipment of railroads. 17. Materials of all kinds for the construction and operation of tele- graphic and telephonic lines. 18. Materials of all kinds for lighting by electricity and gas. 19. Materials of all kinds for the construction of wharves. 20. Apparatus for distilling liquors. 21. Wood of all kinds for building, in trunks or pieces, beams, raft- ers, planks, boards, shingles or flooring. 22. Wooden staves, heads and hoops, and barrels and boxes for packing, mounted or in pieces. 23. Houses of wood or iron, complete or in parts. 24. Wagons, carts and carriages of all kinds. 25. Barrels, casks and tanks of iron for water. 26. Tubes of iron and all other accessories necessary for water supply. 27. AVire, barbed, and staples for fences. 28. Plates of iron for building purposes. 29. Mineral ores. PROCLAMATION OF FEB. 1, 1892. 441 30. Kettles of iron for making salt. 31. Kettles of iron for making sugar. 32. Moulds for making sugar. 33. Guys for mining purposes. 34. Furnaces and instruments for assaying metals. 35. Scientific instruments. 36. Models of machinery and buildings. 37. Boats, lighters, tackle, anchors, chains, girtlines, sails and all other articles for vessels, to be used in the ports, lakes and rivers of the Republic. 38. Printing materials, including presses, type, ink, and all other accessories. 39. Printed books, pamphlets and newspapers, bound or unbound, maps, photographs, printed music and paper for music. 40. Paper for printing newspapers. 41. Quicksilver. 42. Lodestones. 43. Hops. 44. Sulphate of quinine. 45. Gold and silver in bars, dust or coin. 46. Samples of merchandise the duties on which do not exceed $1. It is understood that the packages or coverings in which the articles or^overings^*^'^''^^^ named in the foregoing schedule are imported shall be free of duty if they are usual and proper for the purpose. And that the Government of Salvador has further stipulated that the laws and regulations, adopted to protect its revenue and prevent fraud in the declarations and proof that the articles named in the foregoing schedule are the product or manufacture of the United States of America, shall impose no additional charges on the importer nor undue restrictions on the articles imported. And whereas the Secretary of State has, by my direction, given assurance to the Envoy Extraordinary and Minister Plenipotentiary of Salvador at Washington that this action of the Government of Salvador in granting freedom of duties to the products and manufac- tures of the United States of America on their importation into Salvador, and in stipulating for a more complete reciprocity arrange- ment, is accepted as a due reciprocity for the action of Congress as set forth in section 3 of said Act : Now, therefore, be it known that I, Benjamin Harrison, President flcat1on"^°of ' s^iva- of the United States of America, have caused the above stated modi- dorian taritc laws. fications of the tariff laws of Salvador to be made public for the in- formation of the citizens of the United States of America. In testimony whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the City of Washington, this thirty-first day of December, one thousand eight hundred and ninety-one, and of the [seal.] Independence of the United States of America the one hundred and sixteenth. Benj. Harrison By the President: James G. Blaine Secretary of State. S. L., Vol. 27, p. 999. — A Proclamation, 'No. IS, by the President of the United February i, 1892. States of America. Whereas, pursuant to section 3 of the Act of Congress approved Preamble. October 1, 1890, entitled "An Act to reduce the revenue and equalize 612.' " ™ ' ' ^' duties and imports, and for other purposes," the attention of the ^- ^i^- t*^'^ ^°'- 442 PROCLAMATION OF FEB. 1, 1892. Government of Great Britain was called to the action of the Congress of the United States of America, with a view to secure reciprocal trade, in declaring the articles enumerated in said section 3, to be exempt from duty upon their importation into the United States of America : r an g "menf with ^"^ whereas the Envoy Extraordinary and Minister Plenipoten- Great Britain. tiary of Great Britain at Washington has communicated to the Sec- retary of State the fact that, in view of the Act of Congress above cited, the Government of Great Britain has, by due legal enactment, authorized the admission, from and after February 1, 1892, of the articles in merchandise named in the following schedules, on the terms stated therein, into the British Colonies of Trinidad (which includes Tobago), Barbados, the Leeward Islands (consisting of the islands of Antigua, Montserrat, Saint Christopher, Nevis, Dominica, with their respective dependencies and the Virgin Islands) , the Wind- ward Islands (consisting of St. Lucia, St. Vincent and their depend- encies, but exclusive of Grenada and its dependencies) ; and into the Colony of British Guiana on and after April 1, 1892: i„'^n^l\iJ^?A r;T7 Table No. 1. — Applicable to British Guiana, Trinidad and Tobago, Applicable to Brit- ^-1 t t tit t Ish Guiana, Trlnl- BARBADOS, THE LeEWAED ISLANDS, AND THE WiNDWARD ISLANDS, wa% 'islands, and EXCEPTING THE ISLAND OF GRENADA. Windward Islands, except Grenada. „ . Schedule A. SCHEDULE A. free'^of'^dut"^™'***'* Articles to be admitted free of all customs duty and any other " ^' national, colonial, or municipal charges : 1. Animals, alive; to include only asses, sheep, goats, hogs, and poultry, and horses for breeding. 2. Beef, including tongues, smoked and dried. 3. Beef and pork preserved in cans. 4. Belting for machinery, of leather, canvas, or India rubber. 5. Boats and lighters. 6. Books," bound or unbound, pamphlets, newspapers, and printed matter in all languages. 7. Bones and horns. 8. Bottles of glass or stone ware. 9. Bran, middlings, and shorts. 10. Bridges of iron or wood, or of both combined. 11. Brooms, brushes, and whisks of broom straw. 12. Candles, tallow. 13. Carts, wagons, cars, and barrows, with or without springs, for ordinary roads and agricultural use; not including vehicles of pleasure. 14. Clocks, mantel or wall. 15. Copper, bronze, zinc, and lead articles, plain and nickel-plated, for industrial and domestic uses, and for building. 16. Cotton seed and its products. 17. Crucibles and melting pots of all kinds. 18. Eggs._ 19. Fertilizers of all kinds, natural and artificial. 20. Fish, fresh or on ice, and salmon and oysters in cans. 21. Fishing apparatus of all kinds. 22. Fruits and vegetables, fresh and dried, when not canned, tinned, or bottled. 23. Gas fixtures and pipes. 24. Gold and silver coin of the United States and bullion. 25. Hay and straw for forage. 26. Houses of wood, complete. " The importation of books is subject to the provisions of copyright laws. PROCLAMATION OF FEB. 1, 1892. 443 27. Ice. 28. India-rubber and gutta-percha goods, including water-proof clothing made wholly or in part thereof. 29. Implements, utensils, and tools for agriculture, exclusive of cut- lasses and forks. 30. Lamps and lanterns. 31. Lime of all kinds. 32. Locomotives, railway rolling stock, rails, railway ties, and all materials and appliances for railways and tramways. 33. Marble or alabaster, in the rough or squared, worked or carved, for building purposes or monuments. 34. Medicinal extracts and preparations of all kinds, including pro- prietary or patent medicines, but exclusive of quinine or preparations of quinine, opium, gauge, and bhang. 35. Paper of all kinds for printing. 36. Paper of wood or straw for wrapping and packing, including surface-coated or glazed. 37. Photographic apparatus and chemicals. 38. Printers' ink, all colors. 39. Printing presses, types, rules, spaces, and all accessories for printing. 40. Quicksilver. 41. Resin, tar, pitch and turpentine. 42. Salt. 43. Sewing machines, and all parts and accessories thereof. 44. Shipbuilding materials and accessories of all kinds, when used in the construction, equipment, or repair of vessels or boats of any kind, except rope and cordage of all kinds, including wire rope. 45. Starch of Indian corn or maize. 46. Steam and power engines, and machines, machinery, and appa- ratus, whether stationary or portable, worked by power or by hand, for agriculture, irrigation, mining, the arts and industries of all kinds, and all necessary parts and appliances for the erection or re- pair thereof or the communication of motive power thereto. 47. Steam-boilers and steam pipes. 48. Sulphur. 49. Tan bark of all kinds, whole or ground. 50. Telegraph wire, telegraphic, telephonic, and electrical appara- tus and appliances of all kinds for communication or illumination. 61. Trees, plants, vines, and seeds and grains of all kinds, for prop- agation or cultivation. 52. Varnish, not containing spirits. 53. Wall papers. 54. Watches when not cased in gold or silver; and watch move- ments uncased. 55. Water pipes of all classes, materials and dimensions. 56. Wire for fences, the hooks, staples, nails, and the like appli- ances for fastening the same. 57. Yeast cake and baking powders. 58. Zinc, tin, and lead, in sheets, asbestos, and tar paper, for roofing. It is understood that the packages or coverings in which the articles g^^g^jlj*' pa<=kage3 or named in the foregoing schedule are imported shall be free of duty if they are usual and proper for the purpose. Schedule B. schedule b. Articles to be admitted at 50 per cent, reduction of the duty desig- at^a"'i'X?t"n"ot named in the foregoing schedule are imported shall be free of duty if so per cent. colonies : 1. Bacon and bacon hams. 2. Boots and shoes made wholly or in part of leather. 444 PROCLAMATION OF FEB. 1, 1892. 3. Bread and biscuit. 4. Cheese. 5. Lard and its compounds. 6. Mules. 7. Oleomargarine. 8. Shooks and staves. Schedule C. SCHEDULE C. Articles admitted at reducHon o£ Articles to be admitted at 25 per cent, reduction of the duty desig- 5 per cent. nated in the respective customs tariff now in force in each of said colonies : 1. Beef, salted or pickled. 2. Corn or maize. 3. Corn meal. 4. Flour or wheat. 5. Lumber of pitch pine, in rough or prepared for buildings. 6. Petroleum and its products, crude or refined. 7. Pork, salted or pickled. 8. Wheat. Flour in Trinidad. It is understood that No. 4 of this schedule shall not apply to the colony of Trinidad, but it is stipulated that the duty on flour in said colony shall not exceed 75 cents per barrel. And that the Government of Great Britain has, by due legal enact- ment, authorized the admission, from and after February 1, 1892, of the articles or merchandise named in the following schedules, on the terms stated therein, into the British Colony of Jamaica and its dependencies : plTcabl^e'toJa^ic^a TaBLE No. 2. APPLICABLE TO THE CoLONY OF JAMAICA AND ITS and its dependen- DEPENDENCIES, cies. Schedule A. SCHEDULE A. fr^'^of^'duty'^'"'"*'' Articles to be admitted free of all customs duty and any other national, colonial, or municipal charges: 1. Animals, alive, and poultry. 2. Beef, including tongues, smoked and dried. 3. Beef and pork preserved in cans. 4. Belting for machinery, of leather, canvas, or India, rubber. 5. Boats and lighters. 6. Books,'' bound or unbound ; pamphlets, newspapers, and printed matter in all languages. 7. Bones and horns. 8. Bottles of glass or stone ware. 9. Bran, middlings, and shorts. 10. Bridges of iron or wood, or of both combined. 11. Brooms, brushes, and whisks of broom straw. 12. Candles, tallow. 13. Carts, wagons, cars, and barrows, with or without springs, for ordinary roads and agricultural use, not including vehicles of pleasure. 14. Coal and coke. 15. Clocks, mantel or wall. 16. Cotton seed and its products, to include meal, meal cake, oil, and cottolene. 17. Crucibles and melting pots of all kinds. 18. Drawings, paintings, engravings, lithographs, and photographs. 19. Eggs. " The importation of booljs is subject to the provisions of copyright laws. PROCLAMATION OF FEB. 1, 1892. 445 20. Fertilizers of all kinds, natural and artificial. 21. Fish, fresh or on ice, and oysters in cans. 22. Fishing apparatus of all kinds. 23. Fruits and vgetables, fresh and dried, when not canned, tinned, or bottled. 24. Gas fixtures and pipes. 25. Gold and silver coin of the United States and bullion. 26. Hay and straw for forage. 27. Houses of wood, complete. 28. Ice. 29. India-rubber and gutta-percha goods, including water-proof clothing made wholly or in part thereof. 30. Implements, utensils, and tools for agriculture, exclusive of cut- lasses and forks. 31. Iron, galvanized. 32. Iron for roofing. 33. Lamps and lanterns, not exceeding 10 shillings each in value. 34. Lime of all kinds. 35. Locomotives, railway rolling stock, rails, railway ties, and all materials and appliances for railways and tramways. 36. Marble or alabaster, in the rough or squared, worked or carved, for building purposes or monuments. 37. Paper of all kinds for printing. 38. Paper of wood or straw for wrapping and packing, including surface-coated or glazed. 39. Photographic apparatus and chemicals. 40. Printers' ink, all colors. 41. Printing presses, types, rules, spaces, and all accessories for printing. 42. Proprietary or patent medicines, recommended by their pro- prietors as calculated to cure disease or alleviate pain in the human subject. 43. Quicksilver. 44. Resin, tar, pitch, and turpentine. 45. Sewing machines, and all parts and accessories thereof. 46. Shipbuilding materials and accessories of all kinds, when used in the construction, equipment, or repair of vessels or boats of any kind, except rope and cordage of all kinds, including wire rope and subject to specific regulations to avoid abuse in the importation. 47. Shooks and staves. 48. Starch of Indian corn or maize. 49. Steam and power engines, and machines, machinery, and appa- ratus, whether stationary or portable, worked by power or by hand, for agriculture, irrigation, mining, the arts and industries of all kinds, and all necessary parts and appliances for the erection or repair thereof or the communication of motive power thereto. 50. Steam boilers and steam pipes. 51. Sugar, refined. 52. Sulphur. 53. Tallow and animal greases. 54. Tan bark of all kinds, whole or ground. 55. Telegraph wire; telegraphic, telephonic, and electrical appa- ratus and appliances of all kinds, for communication or illumination. 66. Trees, plants, vines, and seeds and grains of all kinds, for propa- gation or cultivation. 57. Varnish, not containing spirits. 58. Wall papers. 59. Watches when not cased in gold or silver; and watch move- ments, uncased. 60. Water pipes of all classes, materials, and dimensions. 446 PEOCLAMATION OF FEB. 1, 1892. Usual packages or coverings. Schedule B. Articles admitted a reduction of per cent. Pltch-plne lum- 1. 2. 3. 4. 5. ber. Schedule C. Articles admitted at a reduction of 25 per cent. 61. Wire for fences, with the hoods, staples, nails, and the like appliances for fastening the same. 62. Yeast cake and baking powders. 63. Zinc, tin, and lead, in sheets; asbestos and tar paper, for roofing. It is understood that the packages or coverings in which the arti- cles named in the foregoing schedule are imported shall be free of duty if they are usual and proper for the purpose. Schedule B. Articles to be admitted at 50 per cent, reduction of the duty desig- nated in the customs tariff now m force : Bacon and bacon hams. Bread and biscuit. Butter. Cheese. Lard and its compounds. Lumber of pitch pine, in rough or prepared for buildings, to be re- duced to 9 shillings per 1,000 feet. Schedule C. Articles to be admitted at 25 per cent, reduction of the duty desig- nated in the customs tariff now in force: 1. Beef, salted or pickled. 2. Corn and maize. 3. Corn meal. 4. Oats. 6. Petroleum and its products, crude or refined. 6. Pork, salted or pickled. 7. Wheat. And whereas the Secretary of State has, by my direction, given the assurance to the Envoy Extraordinary and Minister Plenipotentiary of Great Britain at Washington that this action of the Government of Great Britain in granting remissions and alterations of duties in the British Colonies above mentioned, is accepted as a due reciprocity for the action of Congress as set forth in section 3 of said Act : atlon'of^coionfai Now, therefore, be it known that I, Benjamin Harrison, President of the United States of America, have caused the above stated modifi- cations of the tariff laws of the aforesaid British Colonies to be made public for the information of the citizens of the United States of America. In testimony whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the City of Washington, this first day of February, one thousand eight hundred and ninety-two, and of the Inde- [SEAL.J pendence of the United States of America the one hundred and sixteenth. Benj Hakrison By the President: James G. Blaine Secretary of State. ficatlon of colonial tarift laws. February 1, 1892. g. l., Vol. 27, p. Preamble. S. L., vol. 26, 612. P. 416, 1004. — A proclamation. No. H, by the President of the United States of America. Whereas, pursuant to section 3 of the Act of Congress approved October 1, 1890, entitled "An Act to reduce the revenue and equalize ^ ^° ■ duties on imports and for other purposes," the attention of the Gov- PROCLAMATION OF FEB. 1, 1892. 447 ernment of the German Empire was called to the action of the Con- gress of the United States of America, with a view to secure recipro- cal trade, in declaring the articles enumerated in said section 3 to be exempt from duty upon their importation into the United States of America ; And whereas the Charge d'Affaires of the German Empire at Wash- ington has communicated to the Special Plenipotentiary of the United States the fact that, in view of the Act of Congress above cited, the German Imperial Government has, by due legal enactment, author- ^^^ g^j viith ized the admission, from and after February 1, 1892, into the German German Empire. Empire, of the articles of merchandise, the product of the United States of America, named in the following schedule, on the terms stated therein: Commercial ar- Schedules of articles to 6e admitted into Germany. Schedule of du- ties on certain ar- ticles. 29 Articles. Kate of duty per 100 kilograms. Bran: malted germs Flax, raw, dried, broken or hetcheled, also refuse portions. Wheat Kye Oats Buckwheat Pulse. Other kinds of grain not specially mentioned Barley Rape-seed, turnip-seed, poppy, sesame, pea-nuts and other oleaginous products not specially mentioned Mai26 (Indian com) Malt (malted barley) Anise, coriander, fennel and carra way seed Agricultural productions not otherwise designated Horse-hair, raw, hetcheled, boiled, dyed, also laid in the form of tresses and spun: bristles, caw bed-feathers Bed-feathers, cleaned and prepared Hides and skins, raw (green, salted, limed, dried), and stripped of the hair for the manufacture of leather Charcoal . Bark of Wood and tan bark Lumber and timber: (a) Kaw or merely rough-hewn with axe or saw, with or without bark; oaken bftrrd s(ifl,v"G9 * ■-- *«••■•>■«•«>>«■■>>>••*«-«•«*••-•----------- (6) Marked in the direction of the longitudinal axis, or prepared or cut other- wise than by rough-hewing; barrel staves not included under (a); un- peeled osiers and hoops; hubs, felloes and spokes (c) Sawed in the direction of the longitudinal axis; unplaned boards; sawed cantle-woods and other articles, sawn or hewn Wood in cut veneering; unglued, unstained parts of floors Hops; also hop-meal Butter, also artificial butter Meat, slaughtered, fresh, with the exception of Pork Pork, slaughtered, fresh, and dressed meat, with the exception of bacon, fresh or prepared Gameof all kinds (not alive) Cheese, except Strecchino, Gorgonzola, and Parmesan Fruit, seeds, berries, leaves, flowers, mushrooms, vegetables, dried, baked, pulver- ized, only boiled down or salted, all these products so far as they are not included under other Numbers of the Tarifli; juices of fruits, berries, and turnips, preserved without sugar to be eaten; dry nuts Mill products of grain and pulse, to wit, ground or shelled grains, peeled barley, groats, grits, flour, common cakes (baker's products) Residue, solid, from the manufacture of fat oils, also ground Goose grease and other greasy fats, such as: Oleomargarine, sperfett (a mixture of stearic fats with oil), beef marrow Live animals and animal products not mentioned elsewhere; also bee hives with live bees Horses (Remarks) (o) Horses up to 2 years old (!>) Colts follovping their dams ■ Bulls and cows Oxen Calves less than 6 weeks old Hogs Pig.s, weighing less than 10 kilograms . Sheep Lambs Wool, including animal hair not mentioned elsewhere, as well as staffs made (o) Wool, raw, dyed, ground; also, hair, raw, hetcheled, boiled, dyed; also curled Marks, Free Free 3.60 3.60 2.80 2 1.50 1 2 2 1.60 3.60 3 Free Free Free Free Free Free .20 .30 .80 6 14 gross. 17 15 17 20 20 7.30 Free 10 Free 20 each 10 each Free 9 25.60 3 5 1 1 .60 44:8 PROCLAMATION OF MAR. 12, 1892. And whereas the Special Plenipotentiary of the United States has, by my direction, given assurance to the Charge d'Affaires of the Ger- man Empire at Washington that this action of the Government of the German Empire in granting exemption of duties to the products and manufactures of the United States of America on their importa- tion into Germany, is accepted as a due reciprocity for the action of Congress as set forth in section 3 of said Act : Reciprocal modi- Now, therefore, be it known that I, Benjamin Harrison, President tariffi°mws ^^™^° of the United States of America, have caused the above stated modi- fications of the tariff laws of the German Empire to be made public for the information of the citizens of the United States of America. In testimony whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the City of Washington, this first day of February, one thousand eight hundred and ninety-two, and of the Inde- [SEAL.J pendence of the United States of America the one hundred and sixteenth. Benj Harrison By the President: James G. Blaine Secretary of State. March 12, 1892. S. L. VoE. 27, p. 1009. — Proclamation, No. 17, by the President of the United States of America. Preamble. WTiereas, pursuant to section 3 of the Act of Congress approved s. L., vol. 26, p. October 1, 1890, entitled "An Act to reduce the revenue and equalize p. 416, this vol. duties on imports, and for other purposes," the Secretary of State of the United States of America communicated to the Government of Nicaragua the action of the Congress of the United States of America, with a view to secure reciprocal trade, in declaring the articles enu- merated in said section 3 to be exempt from duty upon their importa- tion into the United States of America : And whereas the Envoy Extraordinary and Minister Plenipoten- tiary of Nicaragua at Washington has communicated to the Secretary of State the fact that, in reciprocity for the admission into the United States of America free of all duty of the articles enumerated in sec- ra'^nge'menf with ^ion 3 of Said Act, the Government of Nicaragua will, by due legal Nicaragua. enactment, admit free of all duty from and after April 15, 1892, into all the ports of entry of Nicaragua, the articles or merchandise named in the following schedule, provided that the same be the product of the United States: Schedule. SCHEDULE Articles admitted of articles which the Eepublic of Nicaragua will admit free of all Into Nicaragua free i ■ n <• i . ^ of duty. kind or duty. 1. Animals, live. 2. Barley, Indian corn, wheat, oats, rye and rice. 3. Seeds of all kinds for agriculture and horticulture. 4. Live plants of all kinds. 5. Corn-meal. 6. Starch. 7. Beans, potatoes and all other vegetables, fresh or dried. 8. Fruits, fresh or dried. 9. Hay, bran and straw for forage. 10. Cotton-seed oil and all other products of said seed. 11. Tar, resin and turpentine. 12. Asphalt, crude or manufactured in blocks. 13. Quicksilver for mining purposes. 14. Coal, mineral or animal. 15. Fertilizers for land. PROCLAMATION OF MAB. 12, 1892. 449 16. Lime and cement. 17. Wood and lumber, in the rough, or prepared for building pur- poses. 18. Houses of wood or iron. 19. Marble, in the rough or dressed, for fountains, grave-stones and building purposes. 20. Tools and implements for agricultural and horticultural pur- poses. 21. Wagons, carts and hand-carts. 22. Iron and steel, in rails for railroads and other similar uses, and structural iron and steel for bridges and building purposes. 23. Wire, for fences, with or without barbs, clamps; posts, clips and other accessories, of wire not less than three lines in diameter. 24. Machinery of all kinds for agricultural purposes, arts and trades, and parts of such machinery. 25. Motors of steam or animal power. 26. Forgers, water pumps of metal, pump hose, sledge hammers, drills for mining purposes, iron piping with its keys and faucets, crucibles for melting metals, iron water tanks and lightning rods. 27. Eoofs of galvanized iron, gutters, ridging, clamps and screws for the same. 28. Printing materials. 29. Books, pamphlets and other printed matter, and ruled paper for printed music, printing paper in sheets not less than 29 by 20 inches. 30. Geographical maps or charts, and celestial and terrestrial spheres or globes. 31. Surgical and mathematical instruments. 32. Stones and fire bricks for smelting furnaces. 33. Vessels and boats of all kinds, fitted together or in parts. 34. Gold and silver in bullion, bars or coin. It is understood that the packages or coverings in which the articles coverings^"^"^*^*^ °' named in the foregoing schedule are imported shall be free of duty if they are usual and proper for the purpose. And that the Government of Nicaragua has further stipulated that the laws and regulations, adopted to protect its revenue and prevent fraud in the declarations and proof that the articles named in the foregoing schedule are the product of the United States of America, shall impose no undue restrictions on the importer nor additional charges on the articles imported. And whereas the Secretary of State has, by my direction, given assurance to the Envoy Extraordinary and Minister Plenipotentiary of Nicaragua at Washington that this action of the Government of Nicaragua in granting freedom of duties to the products of the United States of America on their importation into Nicaragua, is accepted as a due reciprocity for the action of Congress as set forth in Section 3 of said Act: Now, therefore, be it known that I, Benjamin Harrison, President of Acftlon '^of'^ Nica^a- the United States of America, have caused the above stated modifica- guau tariSE laws, tions of the tariff laws of Nicaragua to be made public for the in- formation of the citizens of the United States of Ajtnerica. In testimony whereof, I have hereunto set my hand and caused the seal of the United States to be aiBxed. Done at the City of Washington, this 12th day of March, one thou- sand eight hundred and ninety-two, and of the Independ- [SEAL.J ence of the United States of America the one hundred and sixteenth. Benj Haekison By the President : William F Wharton Acting Secretary of State. 13911— H. Doc. 671, 61-2-^29 450 PEOCLAMATION OF MAR. 15, 1892. March 15, 1892. g. L., VoL. 27, p. 1010- -A Proclamation, No. 18, by the President of the TJniteS, States of America. Preamble. S. L., vol. 26, p. 612. P. 416, this vol. Whereas in Section 3 of an act passed by the Congress of the United States entitled "An Act to reduce the revenue and equalize duties on imports, and for other purposes " approved October 1, 1890, it was provided as follows : " That with a view to secure reciprocal trade with countries produc- ing the following articles, and for this purpose, on and after the first day of January, eighteen hundred and ninety-two, whenever, and so often as the President shall be satisfied that the Government of any country producing and exporting sugars, molasses, coffee, tea, and hides, raw and uncured, or any of such articles, imposes duties or other exactions upon the agricultural or other products of the United States, which in view of the free introduction of such sugar, molasses, coffee, tea, and hides into the United States he may deem to be recipro- cally unequal and unreasonable, he shall have the power and it shall be his duty to suspend, by proclamation to that effect, the provisions of this act relating to the free introduction of such sugar, molasses, coffee, tea, and hides, the production of such country, for such time as he shall deem just, and in such case and during such suspension duties shall be levied, collected, and paid upon sugar, molasses, coffee, tea, and hides, the product of or exported from such designated country," the duties hereinafter set forth: And whereas it has been established to my satisfaction, and I find the fact to be, that the Government of Colombia does impose duties or other exactions upon the agricultural and other products of the United States, which in view of the free introduction of such sugars, molasses, coffee, tea and hides into the United States, in accordance with the provisions of said Act, I deem to be reciprocally unequal and unrea- sonable : s u^'^aV^'mo1asse°s' ^^^i therefore, I, Benjamin Harrison, President of the United coffee, tea, and States of America, by virtue of the authority vested in me by Section bi'a,^^suBpenaed°'°'" ^ ^^ ^aid Act, by which it is made my duty to take action, do hereby declare and proclaim that the provisions of said Act relating to the free introduction of sugars, molasses, coffee, tea and hides, the pro- duction of Colombia, shall be suspended from and after this fifteenth day of March, 1892, and until such time as said unequal and unreason- able duties and exactions are removed by Colombia and public notice of that fact given by the President of the United States, and I do hereby proclaim that on and after this fifteenth day of March, 1892, Duties Imposed, there wiU be levied, collected, and paid upon sugars, molasses, coffee, tea and hides, the product of or exported from Colombia, during such suspension, duties as provided by said Act as follows : Sugar. An sugars not above number thirteen Dutch Standard in color shall pay duty on their polariscopic tests as follows, namely : AH sugars not above numoer thirteen Dutch Standard in color, all tank bottoms, sirups of cane juice or of beet juice, mel^ida, concentra- ted melada, concrete and concentrated molasses, testing by the polari- scope not above, seventy-five degrees, seven-tenths of one cent per gound ; and for every additional degree or fraction of a degree shown y the polariscope test, two hundredths of one per cent per pound additional. All sugars above number thirteen Dutch Standard in color shall be classified by the Dutch Standard of color, and pay duty as follows, namely : All sugar above number thirteen and not above number six- teen Dutch standard of color, one and three-eighths cents per pound. All sugar above number sixteen and not above number twenty Dutch standard of color, one and five-eighths cents per pound. PROCLAMATION OF MAR. 15, 1892 451 All sugars above number twenty Dutch Standard of color, two cents per pound. Molasses testing above fifty-six degrees, four cents per gallon. Sugar drainings and sugar sweepings shall be subject to duty either as molasses or sugar, as the case may be, according to polariscopic test. On coffee, three cents per pound. On tea, ten cents per pound. Hides, raw or uncured, whether dry, salted or pickled. Angora goat skins, raw, without the wool, unmanufactured, asses' skins, raw or un- manufactured, and skins, except sheep-skins, with the wool on, one and one-half cents per pound. In witness whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the City of Washington, this fifteenth day of March, one thousand eight hundred and ninety-two, and of the Inde- [SEAL.J pendence of the United States of .Ajnerica the one hundred and sixteenth. Benj Haeeison By the President: William F Wharton Acting Secretary of 8tate. Molasses, &c. Cotfee. Tea. Hides. L., Vol. 27, p. 1012.- -A Proclamation, No. 19, iy the President of the United States of America. March 15, 1892. Whereas in Section 3 of an Act passed by the Congress of the I'^^L^'^'oi 26 United States entitled "An Act to reduce the revenue and equalize 612.' duties on imports, and for other purposes" approved October 1, p- 4i6, tws vol. 1890, it was provided as follows : " That with a view to secure reciprocal trade with countries pro- ducing the following articles, and for this purpose, on and after the first day of January, eighteen hundred and ninety-two, whenever, and so often as the President shall be satisfied that the Grovernment of any country producing and exporting sugars, molasses, coffee, tea, and hides, raw and uncured, or any of such articles, imposes duties or other exactions upon the agricultural or other products of the United States, which in view of the free introduction of such sugar, molasses, coffee, tea, and hides into the United States he may deem to be reciprocally unequal and unreasonable, he shall have the power and it shall be his duty to suspend, by proclamation to that effect, the provisions of this act relating to the free introduction of such sugar, molasses, coffee, tea, and hides, the production of such country, for such time as he shall deem just, and in such case and during such suspension duties shall be levied, collected, and paid upon sugar, molasses, coffee, tea, and hides, the product of or exported from such designated country " the duties hereinafter set forth : And whereas it has been established to my satisfaction, and I find the fact to be, that the Government of Hayti does impose duties or other exactions upon the agricultural and other products of the United States, which in view of the free introduction of such sugars, molasses, coffee, tea, and hides into the United States, in accordance with the provisions of said Act, I deem to be reciprocally unequal and unreasonable: Now, therefore, I, Benjamin Harrison, President of the United g /g |®/^'^oiasse°/ States of America, by virtue of the authority vested in me by Section coffee', tea, and 3 of said Act, by which it is made my duty to take action, do hereby suspended™ ^^^*'' declare and proclaim that the provisions of said Act relating to the free introduction of sugars, molasses, coffee, tea and hides, the pro- 452 PROCLAMATION OF MAR. 15, 1892. Sugar. duction of Hayti, shall be suspended from and after this fifteenth day of March, 1892, and until such time as said unequal and unrea- sonable duties and exactions are removed by Hayti and public notice of that fact given by the President of the United States, and I do hereby proclaim that on and after this fifteenth day of March, 1892, Duties imposed, there will be levied, collected, and paid upon sugars, molasses, coffee-, tea and hides, the product of or exported from Hayti, during such suspension, duties as provided by said Act as follows : All sugars not above number thirteen Dutch Standard in color shall pay duty on their polariscopic tests as follows, namely: All sugars not above number thirteen Dutch Standard in color, all tank bottoms, sirups of cane juice or of beet juice, melada, concen- trated melada, concrete and concentrated molasses, testing by the polariscope not above seventy-five degrees, seven-tenths of one cent per pound; and for every additional degree or fraction of a degree shown by the polariscopic test, two hundredths of one cent per pound additional. All sugars above number thirteen Dutch Standard in color shall be classified by the Dutch Standard of color, and pay duty as follows, namely: All sugar above number thirteen and not above number sixteen Dutch standard of color, one and three-eighths cents per pound. All sugar above number sixteen and not above number twenty Dutch standard of color, one and five-eighths cents per pound. All sugars above number twenty Dutch standard of color, two cents per pound. Molasses testing above fifty-six degrees, four cents per gallon. Sugar drainings and sugar sweepings shall be subject to duty either as molasses or sugar, as the case may be, according to polar- iscopic test. On coffee, three cents per pound. On tea, ten cents per pound. Hides, raw or uncured, whether dry, salted, or pickled, Angora goat skins, raw, without the wool, unmanufactured, asses' skins, raw or immanufactured, and skins, except sheep-skins, with the wool on, one and one-half cents per pound. In witness whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the City of Washington, this fifteenth day of March, one thousand eight hundred and ninety-two, and of the Inde- [SEAL.] pendence of the United States of Ainerica, the one hundred and sixteenth. Benj Harkison By the President : William F Wharton Acting Secretary of State. Molasses, &c. Coffee. Tea. Hides. vol. March i5, 1892. S. L. VOL. 27, p. 1013 — A proclamation, 20, by the President of the United States of America. Preamble. Whereas in Section 3 of an Act passed by the Congress of the See p. 32^', this United States entitled "An Act to reduce the revenue and equalize duties on imports, and for other purposes" approved October 1, 1890, it was provided as follows: " That with a view to secure reciprocal trade with countries produc- ing the following articles, and for this purpose, on and after the first day of January, eighteen hundred and ninety-two, whenever, and so often as the President shall be satisfied that the Government of any PROCLAMATION OF MAR. 15, 1892 453 country producing and exporting sugars, molasses, coffee, tea, and hides, raw and uncured, or any of such articles, imposes duties or other exactions upon the agricultural or other product of the United States, which in view of the free introduction of such sugar, molasses, coffee, tea and hides into the United States he may deem to be re- ciprocally unequal and unreasonable, he shall have the power and it shall be his duty to suspend, by proclamation to that effect, the provi- sions of this act relating to the free introduction of such sugar, molasses, coffee, tea and hides, the production of such country, for such time as he shall deem just, and in such case and during such sus- pension duties shall be levied, collected, and paid upon sugar, mo- lasses, coffee, tea, and hides, the product of or exported from such designated country " the duties hereinafter set forth : And whereas it has been established to my satisfaction, and I find the fact to be, that the Government of Venezuela does impose duties or other exactions upon the agricultural and other products of the United States, which in view of the free introduction of such sugars, molasses, coffee, tea and hides into the United States, in accordance with the provisions of said Act, I deem to be reciprocally unequal and unreasonable : Now, therefore, I, Benjamin Harrison, President of the United suSr?moi?ills?ccIt States of America, by virtue of the authority vested in me by Section f^e,^ ^a, and hides 3 of said Act, by which it is made my duty to take action, do hereby suspended, declare and proclaim that the provisions of said Act relating to the free introduction of sugars, molasses, coffee, tea and hides, the pro- duction of Venezuela, shall be suspended from and after this fifteenth day of March, 1892, and until such time as said unequal and unrea- sonable duties and exactions are removed by Venezuela and public notice of that fact given by the President of the United States, and I do hereby proclaim that on and after this fifteenth day of March, 1892, there will be levied, collected, and paid upon sugars, molasses, coffee, tea and hides, the product of or exported from Venezuela, dur- ing such suspension, duties as provided by said Act as follows : All sugars not above number thirteen Dutch Standard in color shall pay duty on their polariscopic tests as follows, namely : All sugars not above number thirteen Dutch Standard in color, all tank bottoms, sirups of cane juice or of beet juice, melada, concen- trated melada, concrete and concentrated molasses, testing by the polariscope not above seventy-five degrees, seven-tenths of one cent per pound; and for every additional degree or fraction of a degree shown by the polariscopic test, two hundredths of one cent per pound additional. All sugars above number thirteen Dutch Standard in color shall be classified by the Dutch standard of color, and pay duty as follows, namely : All sugar above number thirteen and not above number six- teen Dutch standard of color, one and three-eighths cents per pound. All sugar above number sixteen and not above number twenty Dutch standard of color, one and five-eighths cents per pound. All sugar above number twenty Dutch standard of color, two cents per pound. Molasses testing above fifty-six degrees, four cents per gallon. Sugar drainings and sugar sweepings shall be subject to duty either as molasses or sugar, as the case may be, according to polariscopic test. On coffee, three cents per pound. On tea, ten cents per pound. Hides, raw or uncured, whether dry, salted, or pickled. Angora goat skins, raw, without the wool, unmanufactured, asses' skins, raw or unmanufactured, and skins, except sheep-skins, with the wool on, one and one-half cents per pound. Duties Imposed. Sugar. Molasses, &c. Coffee. Tea. Hides. 454 PROCLAMATION OF APKIL 30, 1892. In witness whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the City of Washington, this fifteenth day of March, one thousand eight hundred and ninety-two, and of the Inde- [sEAL.] pendence of the United States of America, the one hun- dred and sixteenth. Benj Hakrison By the President : William F Wharton Acting Secretary of State. April 30, 1892. A proclamation Jyy the President of the United States of America. Preamble. Whereas, pursuant to section 3 of the Act of Congress approved s. L., vol. 26, p. October 1, 1890, entitled "An Act to reduce the revenue and equalize See p. 416, this duties on imports, and for other purposes," the Secretary of State of ''°'- the United States of America communicated to the Government of Honduras the action of the Congress of the United States of America, with a view to secure reciprocal trade, in declaring the articles enumerated in said section 3 to be exempt from duty upon their im- portation into the United States of America ; And whereas the Consul General of Honduras at New York has communicated to the Secretary of State the fact that, in reciprocity for the admission into the United States of America free of all duty of the articles enumerated in section 3 of said Act, the Government of Honduras will, by due legal enactment as a provisional measure and until a more complete arrangement may be negotiated and put in operation, admit free of all duty from and after May 25, 1892, into all the established ports of entry of Honduras, the articles of mer- commerciai ar- chandise named in the following schedule, provided that the same Honduras* ^ be the product or manufacture of the United States: Schedule. SCHEDULE Articles admitted of products and manufactures from the United States which the Ee- of duty?" ""^^^ ^ public of Honduras will admit free of all customs, municipal and any other kind of duty. 1. Animals for breeding purposes. 2. Corn, rice, barley, and rye. 3. Beans. 4. Hay and straw for forage. 6. Fruits, fresh. 6. Preparations of flour in biscuits, crackers not sweetened, maca- roni, vermicelli, and tallarin. I. Coal, mineral. 8. Eoman cement. 9. Hydraulic lime. 10. Bricks, fire bricks, and crucibles for melting. II. Marble, dressed, for furniture, statues, fountains, gravestones, and building purposes. 12. Tar, vegetable and mineral. 13. Guano and other fertilizers, natural or artificial. 14. Plows and all other agricultural tools and implements. 15. Machinery of all kinds, including sewing machines ; and sepa- rate or extra parts of the same. 16. Materials of all kinds for the construction and equipment of railroads. PROCLAMATION OF APRIL 30, 1892. 455 17. Materials of all kinds for the construction and operation of telegraphic and telephonic lines. 18. Materials of all kinds for lighting by electricity and gas. 19. Materials of all kinds for the construction of wharves. 20. Apparatus for distilling liquors. 21. Wood of all kinds for building, in trunks or pieces, beams, rafters, planks, boards, shingles, or flooring. 22. Wooden staves, heads, and hoops, and barrels and boxes for packing, mounted or in pieces. 23. Houses of wood or iron, complete or in parts. 24. Wagons, carts, and carriages of all kinds. 25. Barrels, casks, and tanks of iron for water. 26. Tubes of iron and all other accessories necessary for water supply. 27. Wire, barbed, and staples for fences. 28. Plates of iron for building purposes. 29. Mineral ores. 30. Kettles of iron for making salt. 31. Sugar-boilers. 32. Molds for sugar. 33. Guys for mining purposes. 34. Furnaces and instruments for assaying metals. 35. Scientific instruments. 36. Models of machinery and buildings. 37. Boats, lighters, tackle, anchors, chains, girtlines, sails, and all other articles for vessels, to be used in the ports, lakes, and rivers of the Republic. 38. Printing materials, including presses, type, ink, and all other accessories. 39. Printed books, pamphlets, and newspapers, bound or unbound, maps, photographs, printed music, and paper for music. 40. Paper for printing newspapers. 41. Quicksilver. 42. Lodestones. 43. Hops. 44. Sulphate of quinine. 45. Gold and silver in bars, dust, or coin. 46. Samples of merchandise the duties on which do not exceed $1. It is understood that the packages or coverings in which the arti- Csaai packages or cles named in the foregoing schedule are imported shall be free of *^°^^'^ °^' duty if they are usual and proper for the purpose. And that the Government of Honduras has further stipulated that the laws and regulations, adopted to protect its revenue and prevent fraud in the declarations and proof that the articles named in the foregoing schedule are the product or manufacture of the United States of America, shall impose no additional charges on the importer nor undue restrictions on the articles imported. And whereas the Secretary of State has, by my direction, given assurance to the Consul General of Honduras at New York that this action of the Government of Honduras in granting freedom of duties to the products and manufactures of the United States of America on their importation into Honduras, and in stipulating for a more com- plete reciprocity arrangement, is accepted as a due reciprocity for the action of Congress as set forth in section 3 of said Act : Now, therefore, be it known that I, Benjamin Harrison, President Reciprocal modi- of the United States of America, have caused the above stated modifi- ranean* tarw uws! cations of the tariff laws of Honduras to be made public for the information of the citizens of the United States of America. 456 PROCLAMATION OF MAY 18, 1892. In testimony whereof, I have hereunto set my hand, and caused the seal of the United States to be affixed. Done at the City of "Washington, this 30th day of April, one thou- sand eight hundred and ninety -two, and of the Independ- [sEAL.] ence of the United States of America the one hundred and sixteenth. Benj Harrison By the President : James G. Blaine Secretary of State. May 18, 1892. A proclamation hy the President of the United States of America. Preamble. Whereas, pursuant to section 3 of the Act of Congress approved ^^s. L., vol. 26, p. October 1, 1890, entitled "An Act to reduce the revenue and equalize ^^s'ee p. 416, this duties on imports, and for other purposes," the Secretary of State of the United States of America communicated to the Government of Guatemala the action of the Congress of the United States of Amer- ica, with a view to secure reciprocal trade, in declaring the articles enumerated in said section 3 to be exempt from duty upon their importation into the United States of America ; And whereas the Envoy Extraordinary and Minister Plenipoten- tiary of Guatemala at Washington has communicated to the Secretary of State the fact that, in reciprocity for the admission into the United States of America free of all duty of the articles enumerated in sec- tion 3 of said Act, the Government of Guatemala will, by due legal enactment of the National Congress of that Republic, admit, free of all duty, from and after the thirtieth day after the passage of the said Commercial a r - Act by the Congress of Guatemala, into all the established ports of G^imtemala. "" ' * entry of that Republic, the articles of merchandise named in the fol- lowing schedule, provided that the same be the product or manufac- ture of the United States : Schedule. SCHEDULE Articiee admitted of articles, the product or manufacture of the United States, to be ad- 'of duty"*™*'* ^"^^^ mitted into Guatemala free of all customs duties, and of any national or municipal dues, and national port charges. 1. Live animals. 2. Barley, corn or maize, and rye. 3. Corn-meal. 4. Potatoes, peas and beans. 5. Fresh vegetables. 6. Rice. 7. Hay and straw for forage. 8. Tar, pitch, resin, turpentine and asphalt, 9. Cotton-seed oil and other products of said seed. 10. Quicksilver. 11. Mineral coal. 12. Guano and other fertilizers. 13. Lumber and timber, in the rough or prepared for building purposes. 14. Houses of wood or iron, complete or in parts. 15. Fire bricks, lime, cement, shingles and tiles of clay or glass for roofing, and construction of buildings. 16. Marble in slabs, columns, cornices, door and window frames and fountains ; and dressed or undressed marble for buildings. PROCLAMATION OF MAY 18, 1892. 457 17. Piping of clay, glazed or unglazed, for aqueducts and sewers. 18. Wire, plain or barbed, for fences, with hooks and staples for same. 19. Printed books, bound or unbound ; printed music ; maps, charts and globes. 20. Materials for the construction and equipment of railways. 21. Materials for electrical illumination. 22. Materials expressly for the construction of wharves. 23. Anchors and hoisting tackle. 24. Railings of cast or wrought iron. 25. Balconies of cast or wrought iron. 26. Window-blinds of wood or metal. 27. Iron fire-places or stoves. 28. Machinery, including steam machinery for agriculture and mining, and separate parts of the same. 29. Gold and silver, in bullion, dust or coin. It is understood that the packages or coverings in which the articles i^suai packages or named in the foregoing schedule are imported shall enter free of duty '^°^^^ "^^ if they are usual and proper for the purpose. And whereas the Government of Guatemala has further stipulated that the laws and regulations, adopted to protect its revenue and pre- vent fraud in the declarations and proof that the articles named in the foregoing schedule are the product or manufacture of the United States of America, shall impose no undue restrictions on the importer and no additional charges on the articles imported ; And whereas the Secretary of State has, by my direction, given assurance to the Envoy Extraordinary and Minister Plenipotentiary of Guatemala at Washington that this action of the Government of Guatemala in granting freedom of duties to the products and manu- factures of the United States of America on their importation into Guatemala, is accepted as a due reciprocity for the action of Congress as set forth in section 3 of said act ; And whereas the diplomatic representative of the United States of America at the city of Guatemala has been advised by the Govern- ment of Guatemala of the passage on April 30, 1892, of an act by the National Congress of that Republic approving the commercial ar- rangement concluded between the Governments of the two Republics, and of the issue of a decree admitting, on and after the 30th day of May, 1892, the articles mentioned in the above schedule, being the product or manufacture of the United States of America, into the ports of Guatemala free of all duties whatsoever ; Now, therefore, be it known that I, Benjamin Harrison, President of ^c&tion'^°ot^ euate- the United States of America, have caused the above stated modifica- maian tariff. tions of the tariff laws of Guatemala to be made public for the infor- mation of the citizens of the United States of America. In testimony whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the City of Washington, this 18th day of May, one thousand P , eight hundred and ninety-two, and of the Independence of [SEAL.J ^j^g United States of America the one hundred and sixteenth. Benj Harrison By the President : James G. Blaine Secretary of State. 458 PROCLAMATION OF MAY 26, 1892 ; ACT OF JULY 26, 1892. May 26, 1892. ^ proclamation iy the President of the United States of America. |reambie. ^^ Whereas, pursuant to section 3 of the act of Congress approved €12.' ' ^° ■ ' ^' October 1, 1890, entitled "An act to reduce the revenue and equalize ^^see p. 416, this (j^j^jgg on imports and for other purposes," the attention of the Gov- ernment of Austria-Hungary was called to the action of the Congress of the United States of America, with a view to secure reciprocal trade, in declaring the articles enumerated in said section 3 to be ex- empt from duty upon their importation into the United States of America ; r a*^n ""ement ' with "^^^ whereas the Minister Plenipotentiary of Austria-Hungary at Austria-Hungary. Washington has communicated to the Secretary of State the fact that, in view of the act of Congress above cited, the Government of Austria- Hungary has, by due legal enactment, authorized the admission, from and after May 25, 1892, into Austria-Hungary of all the articles of merchandise, the product of the United States of America, named in the commercial treaties which Austria-Hungary has celebrated with Germany and other nations on the terms stated in said treaties ; And whereas the Secretary of State has, by my direction, given assurance to the Minister Plenipotentiary of Austria-Hungary at Washington that this action of the Government of Austria-Hungary, in granting exemption of duties to the products and manufactures of the United States of America on their importation into Austria- Hungary, is accepted as a due reciprocity for the action of Congress as set forth in section 3 of said act : flcatlon'^Jf \ar^'"lf ^ow, therefore, be it known that I, Benjamin Harrison, President Austria-Hungary, of the United States of America, have caused the above stated modi- fications of the tariff laws of Austria-Hungary to be made public for the information of the citizens of the United States of America. In testimony whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the city of Washington, this twenty-sixth day of May, one thousand eight hundred and ninety-two, and of the Inde- [SEAL.J pendence of the United States of America the one hundred and sixteenth. Benj Harrison. By the President: William F Wharton Acting Secretary of State, July 26, 1892. Supp. TO R. S., p. 47, CHAP. CCXLVIII. — An act to enforce reciprocal commercial „_ „ J. ^z: relations ietween the United States and Canada, and for other purposes. Reciprocal advan- £g {f enacted, dic, That, with a view of securing reciprocal advan- tages for the citizens, ports, and vessels of the United States, on and after the first day of August, eighteen hundred and ninety-two, \^ of ^the^ United whenever and so often as the President shall be satisfied that the states is made bur- passage through any canal or lock connected with the navigation of St Law^e^nce'^R'iver^ the Saint Lawrence Eiver, the Great Lakes, or the water ways con- Great Lakes, or necting the same, of any vessels of the United States, or of cargoes or wa er ways, passengers in transit to any port of the United States, is prohibited or is made difficult or burdensome by the imposition of tolls or other- wise which, in view of the free passage through the Saint Marys Falls Canal, now permitted to vessels of all nations, he shall deem to be reciprocally unjust and unreasonable, ^ ^President m^ay hg shall have the power, and it shall be his duty, to suspend by throu^gh°st.^Marys (1) proclamation to that effect, for such time and to such extent Falls Canal. (including absolute prohibition) as he shall deem just, the right of free PROCLAMATION OF AUG. 18, 1892. 459 passage through the Saint Marys Falls Canal, so far as it relates to vessels owned by the subjects of the government so discriminating against the citizens, ports, or vessels of the United States, or to any cargoes, portions of cargoes, or passengers in transit to the ports of the government making such discrimination, whether carried in ves- sels of the United States or of other nations. In such case and during such suspension tolls shall be levied, col- during^ su°spens1on!'^ lected, and paid as follows, to wit: Upon freight of whatever kind or description, not to exceed two dollars per ton; upon passengers, not to exceed five dollars each, as shall be from time to time determined by the President : Provided, That no tolls shall be charged or collected upon freight navigation ^ %t 'or or passengers carried to and landed at Ogdensburg, or any port west g^s^of o^denBturg, of Ogdensburg, and south of a line drawn from the northern bound- taiu limits. ary of the State of New York through the Saint Lawrence River, the Great Lakes, and their connecting channels to the northern boundary of the State of Minnesota. _ Sec. 2. All tolls so charged shall be collected under such regula- unde"*uies° of *sec- tions as shall be prescribed by the Secretary of the Treasury, who retary of Treasury. may require the master of each vessel to furnish a sworn statement des'unatio^n^re- of the amount and kind of cargo and the number of passengers car- luire^. ried and the destination of the same, and such proof of the actual delivery of such cargo or passengers at some port or place within the limits above named as he shall deem satisfactory ; and until such proof is furnished such freight and passengers may toUs to be a iien t \ • 1 n on vpsspI be considered to have been landed at some port or place outside of those limits, and the amount of tolls which would have accrued if they had been so delivered shall constitute a lien, which may be enforced against the vessel in default wherever and whenever found in the waters of the United States. [July 26, 1892.] Note.— (1) By proclamation of August 18, 1892 (27 S. L., 1032), the Presi- p ^"iaeT^""" "* dent, under the authority of the above act, and because of discrimination ^^^ ° ' against citizens of the United States in the use of the Welland Canal, enforced a toll of 20 cents per ton on all freight passing through the St. Marys Falls Canal In transit to any part of the Dominion of Canada. This was suspended by proclamation of February 21, 1893 (27 S. L., 1065), upon satisfactory assurances that equality with British subjects had been secured to citizens of the United States in regard to the use of the Welland Canal. By 1886, June 19, ch. 421, § 17 (Supp. E. S., 496), the President may suspend Reciprocal corn- commercial privileges to vessels of any country denying such privileges ,to mereial privileges, vessels of the United States. By 1887, March 3, ch. 339 (1 Supp. E. S., 555), when the rights of American Eights of vessels fishing vessels or fishermen in the waters or ports of the British dominions of or flshermen. North America, are denied or abridged, or are unjustly vexed or harrassed, the President may deny entrance to vessels, their masters and crews, of these dominions into the waters or ports of the United States and deny entry of the products of these dominions into the United States. „ , , By 1890, May 24, ch. 292 (1 Supp. E. S., 742,) amended by 1893, March 3, ,._Y/«*'°^ P"^'^'" ch. 211, par. 1, post, p. 127, certain privileges are granted to Canadian wrecking ^ ■ vessels, contingent upon reciprocal privileges. S. L., Vol. 27, p. 1032. — A proclamation dy the President of the United States August 18, 1892. of America. Whereas, by an act of Congress approved July 26, 1892, entitled 1^^"^^%^ "An act to enforce reciprocal commercial relations between the United States and Canada, and for other purposes," it is provided " That, with a view of securing reciprocal advantages for the citi- zens, ports, and vessels of the United States, on and after the first day of August, eighteen hundred and ninety-two, whenever and so often as the President shall be satisfied that the passage through any 460 PKOCLAMATION OF AUG. 18, 1892. canal or lock connected with the navigation of the Saint Lawrence Kiver, the Great Lakes, or the water ways connecting the same, of any vessels of the United States, or of cargoes or passengers in transit to any port of the United States, is prohibited or is made difficult or burdensome by the imposition of tolls or otherwise which, in view of the free passage through the St. Marys Falls Canal, now per- mitted to vessels of all nations, he shall deem to be reciprocally un- just and unreasonable, he shall have the power, and it shall be his duty, to suspend, by proclamation to that effect, for such time and to such extent (including absolute prohibition) as he shall deem just, the right of free passage through the Saint Marys Falls Canal, so far as it relates to vessels owned by the subjects of the government so discriminating against the citizens, ports, or vessels of the United States, or to any cargoes, portions of cargoes, or passengers in transit to the ports of the government making such discrimination, whether carried in vessels of the United States or of other nations. " In such case and during such suspension tolls shall be levied, col- lected, and paid as follows, to wit: Upon freight of whatever kind or description, not to exceed two dollars per ton ; upon passengers, not to exceed five dollars each, as shall be from time to time determined by the President: Provided, That no tolls shall be charged or collected upon freight or passengers carried to and landed at Ogdensburg, or any port west of Ogdensburg, and south of a line drawn from the northern boundary of the State of New York through the Saint Law- rence Kiver, the Great Lakes, and their connecting channels to the northern boundary of the State of Minnesota. " Sec. 2. All tolls so charged shall be collected under such regula- tions as shall be prescribed by the Secretary of the Treasury, who may require the master of each vessel to furnish a sworn statement of the amount and kind of cargo and the number of passengers carried and the destination of the same, and such proof of the actual delivery of such cargo or passengers at some port or place within the limits above named as he shall deem satisfactory ; and until such proof is furnished such freight and passengers may be considered to have been landed at some port or place outside of those limits, and the amount of tolls which would have accrued if they had been so delivered shall consti- tute a lien, which may be enforced against the vessel in default where- ever and whenever found in the waters of the United States," and Whereas, the Government of the Dominion of Canada imposes a toll amounting to about 20 cents per ton on all freight passing through the Welland Canal in transit to a port of the United States, and also a further toll on all vessels of the United States and on all passengers in transit to a port of the United States, all of which tolls are without rebate. And Whereas, the Government of the Dominion of Canada in accord- ance with an order in council of April 4, 1892, refunds 18 cents per ton, of the 20-cent toll at the Welland Canal, on wheat, Indian corn, pease, barley, rye, oats, flaxseed and buckwheat, upon condition that they are originally shipped for and carried to Montreal, or some port east of Montreal for export, and that, if transhipped at an interme- diate point, such transhipment is made within the Dominion of Can- ada, but allows no such nor any other rebate on said products, when shipped to a port of the United States, or when carried to Montreal for export if transhipped within the United States. And Whereas, the Government of the Dominion of Canada by said sys- tem of rebate and otherwise discriminates against the citizens of the United States in the use of said Welland Canal in violation of the pro- visions of Article 27 of the Treaty of Washington concluded May 8, 1871. And PROCLAMATION OP DEC. 27, 1892. 461 Whereas, said Welland Canal is connected with the navigation of the Great Lakes, and I am satisfied that the passage through it of cargoes in transit to ports of the United States is made difficult and burdensome by said discriminating system of rebate and otherwise, and is reciprocally unjust and unreasonable. Now, therefore, I, Benjamin Harrison, President of the United ^^,^011 imposed on States of America, by virtue of the power to that end conferred upon through st. Mar/f me by said act of Congress approved July 26, 1892, do hereby direct cauldian^ports that from and after September 1, 1892, until further notice, a toll of 20 cents per ton be levied, collected, and paid on all freight of what- ever kind or description passing through the St. Mary's Falls Canal in transit to any port of the Dominion of Canada, whether carried in vessels of the United States or of other nations) and to that extent I do hereby suspend from and after said date the right of free passage through said St. Mary's Falls Canal of any and all cargoes or por- tions of cargoes in transit to Canadian ports. In testimony whereof I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the city of Washington this 18th day of August, in the year of our Lord one thousand eight hundred and ninety- [SBAL.] two, and of the Independence of the United States of America the one hundred and seventeenth. Benj Harrison. By the President: John W. Foster, Secretary of State. S. L., Vol. 27, p. 1056. — A. proclamation hy the President of the United States December 27, 1892. of America. Whereas pursuant to section 3 of the Act of Congress approved Preamble October 1, 1890, entitled "An Act to reduce the revenue and equalize 612.' ' ™ ' ^^' ^' duties on imports, and for other purposes," the Secretary of State of ^'^^^- p- *^^- the United States of America communicated to the Government of Salvador the action of the Congress of the United States of America, with a view to secure reciprocal trade, in declaring the articles enum- erated in said section 3 to be exempt from duty upon their importa- tion into the United States of America; And whereas the Minister for Foreign Affairs for the Eepublic of Salvador has communicated to the Envoy Extraordinary and Min- ister Plenipotentiary of the United States to Salvador that the Con- gress of Salvador has by due legal enactment authorized the executive power to conclude a definitive commercial arrangement with the United States to supersede the existing provisional arrangement; And whereas, in reciprocity for the admission into the United Commercial ar- States of America free of all duty of the Articles enumerated in Sec- sa°vado™* tion 3 of said Act, the Government of Salvador will admit free of all duty from and after December 31, 1892, into all the established ports of entry of Salvador the articles or merchandise named in the follow- ing schedule, provided that the same is the manufacture or product of the United States. PRODUCTS AND MANUrACTtJRES OF THE UNITED STATES TO BE ADMITTED , Articles admitted into Salvador free INTO SALVADOR FREE OF CUSTOMS DUTIES, AND OF ALL CHARGES, of duty. WHETHER NATIONAL OR PROVINCIAL. 1. Cotton seed oil. 2. Live animals. 3. Tar, vegetable and mineral. 462 PROCLAMATION OF DEC. 27, 1892. 4. Wire, barbed, and staples for fences. 5. Apparatus for distilling liquors. 6. Plows, cultivators, hoes, axes, machetes, shovels and rakes. 7. Quicksilver. 8. Barrels, casks and tanks of iron for water. 9. Mineral ores. 10. Boats, lighters, tackle, anchors, chains, girtlines, sails and all other articles for vessels, to be used in the ports, lakes and rivers of the Eepublic. 11. Coal, mineral. 12. Roman cement and hydraulic lime. 13. Kettles for making salt. 14. Wooden staves, barrel heads and hoops. 15. Houses of wood and iron, complete and in part. 16. Beans, potatoes and onions. 17. Fruits, fresh. 18. Guano and other fertilizers, natural and artificial. 19. Guys for mining purposes. 20. Hay and straw for forage. 21. Furnaces and instruments for assaying metals. 22. Scientific instruments. 23. Lodestones. 24. Bricks, fire bricks, and crucibles for melting. 25. Hops. 26. Printed books, pamphlets and newspapers, bound or unbound, maps, photographs, printed music and paper for music. 27. Corn, rice, barley and rye. 28. Marble, dressed, for furniture, statues, fountains, gravestones and building purposes. 29. Machinery of all kinds, including sewing machines; and sepa- rate or extra parts of the same. 30. Materials of all kinds for the construction and operation of railroads. 31. Materials of all kinds for the construction and operation of telegraphic and telephonic lines. 32. Materials of all kinds for lighting by electricity and gas. 33. Materials of all kinds for the construction of wharves in ports,, lakes or rivers. 34. Wood of all kinds for building, in trunks or pieces, beams^ rafters, planks, boards, shingles and flooring. 35. Moulds for making sugar. 36. Models of machinery and buildings. 37. Printing materials, including presses, ink, and all other acces- sories. 38. Samples of merchandise the duties on which do not exceed $1.00. 39. Gold and silver in bars, dust or coin. 40. Preparations of flour in biscuits, crackers not sweetened, maca- roni, vermicelli, and tallarin. 41. Plates of iron for building purposes. 42. Kettles for making sugar. 43. Sulphate of quinine. 44. Tubes of iron and all other accessories for water supply. 45. Wagons, carts and carriages of all kinds, and Separate parts for the same. i-'inv"?il,>£'^'^''^^'^^ ^^ ^^ understood that the packages or coverings in which the articles^ I- rnvor tick named in the foregoing schedule are imported shall be free of duty if they are usual and proper for the purpose. And whereas the Government of Salvador has further stipulated that the laws and regulations, adopted to protect its revenue and pre- vent fraud in the declarations and proof that the articles named in or coverings. PROCLAMATION OF FEB. 21, 1893. 463 the foregoing schedule are the product or manufacture of the United States of America, shall impose no additional charges on the im- porter nor undue restrictions on the articles imported ; And whereas the Envoy Extraordinary and Minister Plenipo- tentiary of the United States to Salvador has informed the Govern- ment of Salvador that its action in granting freedom of duties to the products and manufactures of the United States of America on. their importation into Salvador is accepted as a due reciprocity for the action of Congress as set forth in Section 3 of said act ; Now, therefore, be it known that I, Benjamin Harrison, Presi- Reciprocal moai- dent of the United States of America, have caused the above stated tariff°?aws. ^ ^* "^ modifications of the tariff laws of Salvador to be made public for the information of the citizens of the United States of America. In testimony whereof, I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the City of Washington this 27th day of December, in the year of our Lord one thousand eight hundred and ninety- [SEAL.] two, and of the Independence of the United States the one hundred and seventeenth. Benj Harrison By the President John W. Foster, Secretary of State. S. L., Vol. 27, p. 1065. — A proclamation by the President of the United States of February 21, 1893. America. Whereas, by my proclamation of August 18, 1892, and in pursu- Preamble, ance of the authority conferred on me by an Act of Congress ap- proved July 26, 1892, entitled "An Act to enforce the reciprocal com- mercial relations between the United States and Canada, and for other purposes," I directed " that from and after September 1, 1892, until further notice, a toll of twenty cents per ton be levied, collected, ac^of Juiy 2*6^^1892! and paid on all freight of whatever kind or description passing- through the St. Mary's Falls Canal in transit to any port of the Do- minion of Canada, whether carried in vessels of the United States or of other nations ; " and to that extent thereby suspended " from and after said date the right of free passage through said St. Mary's Falls Canal of any and all cargoes or portions of cargoes 'in transit to Canadian ports," and Whereas, the above order was issued in consequence of the imposi- tion by the Government of the Dominion of Canada of a discriminat- ing toll whereby unjust and unreasonable burdens were placed, in vio- lation of article 27 of the Treaty of Washington, upon the carrying of passengers and cargoes through the Welland Canal in transit to ports of the United States, as is fully set forth in the said proclamation; and Whereas, by an Order in Council dated February 13, 1893, the Gov- ernor General of the Dominion of Canada has directed that " for the season of 1893, the canal tolls for the passage of the following food products, wheat, Indian corn, peas, barley, rye, oats, flax seed and buckwheat, for passage eastward through the Welland Canal be 10 cents per ton; and for passage westward through the St. Lawrence Canals only 10 cents per ton ; payment of the said toll of 10 cents per ton for passage through the Welland Canal to entitle these products to free passage through the St. Lawrence Canals ; " and Whereas, I have received satisfactory assurances that this order revokes during the season of 1893 the discriminating provisions above 464 ACTS OF MAR. 3, 1893. referred to and secures to citizens of the United States equality with British subjects as regards the use of said canals: — oii^freigh't°passtag ^ow, therefore, I, Benjamin Harrison, President of the United through St. Mary's States of America, by virtue of the said Act of Congress approved nadiaif pmL*"" '^^' July 26, 1892, do hereby declare and proclaim that from and after the date hereof, and until further notice, the provisions of my said proc- lamation of August 18, 1892, are suspended, in so far as they direct that a toll of 20 cents per ton be levied, collected, and paid on all freight of whatever kind or description passing through the St. Mary's Falls Canal in transit to any port of the Dominion of Canada whether carried in vessels of the United States or of other nations. In testimony whereof I have hereunto set my hand and caused the seal of the United States to be affixed. Done at the City of Washington this twenty -first day of February one thousand eight hundred and ninety-three and of the In- [SEAL.J dependence of the United States of America the one hun- dred and seventeenth. Benj Hakkison By the President: John W. Foster, Secretary of State. March 3, 1893. S. L., VOL. 27, Chap. 216. — An act to continue the duties on certain mamwfac- tures of flax at the rate now provided hy law. Be it enacted hy the Senate and House of Representatives Of the Duties on certain ^'^^^^^ States of America in Congress assembled., That paragraph manufactures of numbered three hundred and seventy-one of an act entitled "An act ^^^- to reduce the revenue and equalize duties on imports, and for other purposes," approved October first, eighteen hundred and ninety, be, S. L., vol. 26, p 593. Ante, p. 397. Proviso. Rate continued until January 1, 1895. and the same is hereby, amended by striking out the words " ninety- four " and inserting " ninety -five," so that the proviso embraced in said paragraph shall read as follows : " Provided, That until Janu- ary first, eighteen hundred and ninety-five, such manufactures of flax containing more than one hundred threads to the square inch, count- ing both warp and filling, shall be subject to a duty of thirty -five per centum ad valorem in lieu of the duty herein provided." Approved, March 3, 1893. March 3, 1893. g. L., VOL. 27, Chap. 221.- -An act establishing a standard gauge for sheet and plate iron and steel. Be it enacted by the Senate and House of Representatives of the for^shert'^and^'iate ^^^^^<^ States of America in Congress assembled., That for the pur- iron and steel, es- pose of Securing uniformity the following is established as the only tabiished. standard gauge for sheet and plate iron and steel in the United States of America, namely : ACT OF AUG. 27, 1894. 465 Approxi- Weight per square foot in ounces avoirdu- pois. Weight Weight Weight Weight per square meter in pounds avoir- dupois. Number of gauge. mate thickness in f rac- tionsofan inch. Approximate thickness in decimal parts of an inch. Approximate thickness in millimeters. per square foot in pounds avoirdu- pois. per square loot in kilo- grams. per square meter in kilo- grams. 0000000 1-2 .6 12.7 320 20.00 9.072 97.65 215.28 000000 16-32 .46875 11.90626 300 18.75 8.505 91.55 201.82 00000 7-16 .4876 11.1125 280 17.50 7.983 86.44 188.37 0000 13-32 .40625 10.31875 260 16.25 7:871 79.33 174. 91 000 S-8 .375 9.626 240 15. 6.804 73.24 161.46 00 11-32 .34375 8.73125 220 13.76 6.237 67.13 148.00 5-16 .3125 7.9375 200 12.50 5.67 61.03 134.56 1 9-32 .28125 7.14376 180 11.25 6.103 54.93 121.09 2 17-64 .266625 6.746875 170 10.625 4.819 51.88 114.37 3 1-4 .26 6.35 160 10. 4.636 48. 82 107.64 4 15-64 .234375 5.953125 150 9.375 4.252 46.77 100.91 B 7-32 .21875 6.55625 140 8.75 3.969 42.72 94.18 6 13-64 .203125 6.159375 130 8.125 3.685 39.67 87.45 7 3-16 .1875 4.7625 120 7.6 3.402 36.62 80.72 S 11-64 .171875 4.365626 110 6.876 3.118 33.67 74.00 9 5-32 .16626 3.96875 100 6.25 2.835 30.62 67.27 10 9-64 .140625 3.571875 90 6.625 2.552 27.46 60.55 11 1-8 .125 3.175 80 6. 2.268 24.41 53.82 12 7-«4 .109375 2.778126 70 4.375 1.984 21.36 47.09 13 B-32 .09375 2.38125 60 3.75 1.701 18.31 40.36 14 5-64 .078125 1.984375 60 3.125 1.417 16.26 1 83.64 15 9-128 .0703125 1.7859375 45 2.8125 1.276 13.73 30.27 16 1-16 .0625 1.5875 40 2.5 1.134 12.21 26.91 17 9-160 .05625 1.42875 36 2.25 1.021 10.99 24.22 18 1-20 .05 1.27 32 2. .9072 9.766 21.63 19 7-160 .04375 1.11125 28 1.75 .7938 8.644 18.84 20 3-80 .0375 .9525 24 1.50 .6804 7.324 16.16 21 11-320 .034375 . 873125 22 1.375 .6237 6.713 14.80 22 1-32 .03125 .793750 20 1.25 .667 6.103 13.46 23 9-320 .028126 .714376 18 1.125 .6103 6.493 12.11 24 1^0 .025 .635 16 1. .4536 4.882 10.76 25 7-320 .021875 .565625 14 .875 .3969 4.272 9.42 26 8-160 .01875 .47625 12 .75 .3402 3.662 8.07 27 11-640 .0171875 . 4365625 11 .6875 .3119 3.367 7.40 28 1-64 .015625 .396875 10 .625 .2835 3.052 6.73 29 9-640 .0140625 .3571875 9 .5625 .2551 2.746 6.05 30 1-80 .0125 .3175 8 .5 .2268 2.441 6.38 31 7-640 .0109375 .2778125 7 .4375 .1984 2.136 4.71 32 13-1280 .01015625 .25796875 6i .40625 .1843 1.983 4.37 33 3-320 .009375 .238125 6 .375 .1701 1.831 4.04 34 11-1280 .00859375 .21828.125 5i .84375 .1559 1.678 3.70 36 5-640 .0078125 .1984375 6 .3125 .1417 1.526 3.36 36 9-1280 .00703125 .17859375 a .28125 .1276 1.373 3.03 37 17-2660 .006640625 .168671876 a .266625 .1205 1.297 2.87 38 1-160 .00625 .15875 4 .25 .1134 1.221 2.69 Number of gauge, thickness, and weight. And on and after July first, eighteen hundred and ninety-three, No other to be the same and no other shall be used in determining duties and taxes duties" ^ ^'■"'"'"s levied by the United States of America on sheet and plate iron and steel. But this act shall not be construed to increase duties upon any articles which may be imported. Sec. 2. That the Secretary of the Treasury is authorized and re- quired to prepare suitable standards in accordance herewith. Sec. 3. That in the practical use and application of the standard gauge hereby established a variation of two and one-half per cent, either way may be allowed. Approved, March 3. 1893. No increased du- ties on imports. Secretary of Treasury to prepare standards. Variation al- lowed. S. L., Vol. 28, Chap. 349. — An act to reduce taxation, to provide revenue for the August 27, 1894. Government, and for other purposes. '- Tariff of 1S94. E. S. § 2504, p. Be it enacted hy the Senate and House of Representatives of the United States of America in Congress assembled., That on and after the first day of August, eighteen hundred and ninety-four, unless 4g^ otherwise specially provided for in this Act, there shall be levied, ^^s. l., vol. 26, p collected, and paid upon all articles imported from foreign countries ' Duties on im or withdrawn for consumption, and mentioned in the schedules here- p"'''®- in contained, the rates of duty which are, by the schedules and para- graphs, respectively prescribed, namely: 13911— H. Doc. 671, 61-2 30 466 ACT OF AUG. 27, 1894. Chemicals "'on s~ ScHEDTJLE A. — CHEMICALS, OiLS, AND PaINTS. and paints. . Acids. Acids. — 1. Acetic or pyroligneous acid, twenty per centum ad valorem. 2. Boracic acid, three cents per pound. 3. Chromic acid, four cents per pound. 4. Citric acid, twenty-five per centum ad valorem. 5. Tannic acid or tannin, sixty cents per pound. 6. Tartaric acid, twenty per centum ad valorem. 7. Alcoholic perfumary, including cologne water and other toilet waters, and alcoholic compounds not specially provided for in this Act, two dollars per gallon and fifty per centum ad valorem. 8. Alumina, alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and alum in crystals or ground, four-tenths of one cent per pound. 8J. Ammonia, carbonate of, twenty per centum ad valorem; muri- ate of, or sal ammoniac, ten per centum ad valorem; sulphate of, twenty per centum ad valorem. 9. Blacking of all kinds, twenty per centum ad valorem. Bone char suitable for use in decolorizing sugars, twenty per centum ad valorem. 10. Borax, crude, or borate of soda, two cents per pound; borate of lime, one and one-half cents per pound. Refined borax, two cents per pound. 10|. Camphor, refined, ten per centum ad valorem. 11. Chalk, prepared, precipitated, French, red, and all other chalk preparations not specially provided for in this Act, twenty per centum ad valorem. 12. Chloral hydrate, twenty-five per centum ad valorem. 13. Chloroform, twenty-five cents per pound. tloSr''*"^ prepara- COAL-TAE PEEPAEATIONS. — 14. All coal-tar colors or dyes, by whatever name known, and not specially provided for in this Act, twenty-five per centum ad valorem. 14J. Cobalt, oxide of, twenty -five cents per pound. 15. Collodion and all compounds of pyroxyline, by whatever name known, forty cents per pound ; rolled or in sheets, but not made up into articles, fifty cents per pound; if in finished or partly finished articles, forty-five per centum ad valorem. 16. Coloring for brandy, wine, beer, or other liquors, fifty per centum ad valorem. 16^. Drugs, such as barks, beans, berries, balsams, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums and gum resin, herbs, leaves, lichens, mosses, nut, roots and stems, spices, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, and woods used expressly for dyeing; any of the foregoing which are not edible, but which are advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act, ten per centum ad valorem. 17. Ethers, sulphuric, forty cents per pound; spirits of nitrous ether, twenty-five cents per pound ; fruit ethers, oils, or essences, two dollars per pound ; ether of all kinds not specially provided for in this Act, one dollar per pound. 18. Extracts and decoctions of logwood and other dyewoods, ex- tract of sumac, and extracts of barks, such as are commonly used for dyeing or tanning, not specially provided for in this Act, and extracts of hemlock bark, ten per centum ad valorem. 19. Gelatine, glue, isinglass or fish glue, and prepared fish bladders or fish sounds, twenty -five per centum ad valorem. ACT OF AUG. 27, 1894. 467 20. Glycerine, crude, not purified, one cent per pound; refined, three cents per pound. _ 21. Ink and ink powders, printers' ink, and all other ink not spe- cially provided for in this Act, twenty-five per centum ad valorem. 22. Iodoform, one dollar per pound. 23. Licorice, extracts of, m paste, rolls, or other forms, five cents per pound. 24. Magnesia, carbonate of, medicinal, three cents per pound ; cal- cined, seven cents per pound; sulphate of, or Epsom salts, one-fifth of one cent per pound. 25. Morphia, or morphine, and all salts thereof, fifty cents per ounce. Oils— ous. 26. Alizarine assistant, or soluble oil, or oleate of soda, or Turkey red oil, thirty per centum ad valorem. 27. Castor oil, thirty-five cents per gallon. 28. Cod-liver oil, twenty per centum ad valorem. 29. Flaxseed or linseed and poppy-seed oil, raw, boiled, or oxidized, twenty cents per gallon of seven and one-half pounds weight. 30. Fusel oil, or amylic alcohol, ten per centmn ad valorem. 31. Hemp-seed oil and rape-seed oil, ten cents per gallon, 32. Olive oil, fit for salad purposes, thirty-five cents per gallon. 33. Peppermint oil, twenty-five per centum ad valorem. 34. Seal, herring, whale, and other fish oil not specially provided for in this Act, twenty-five per centum ad valorem. 35. Opium, aqueous extract of, for medicinal uses, and tincture of, as laudanum, and all other liquid preparations of opium, not specially provided for in this Act, twenty per centum ad valorem. 36. Opium, containing less than nine per centum of morphia, and opium prepared for smoking, six dollars per pound; but opium pre- pared for smoking and other preparations of opium deposited in bonded warehouse shall not be removed therefrom without payment of duties, and such duties shall not be refunded. Paints, colors, and varnishes. — Paints, co lore, 37. Baryta, sulphate of, or barytes, manufactured, three dollars per ^° ™™ ' ton. 38. Blues, such as Berlin, Prussian, Chinese, and all others, contain- ing ferrocyanide of iron, dry or ground in or mixed with oil, six cents per pound; and in pulp or mixed with water, six cents per pound on the material contained therein when dry. 39. Blanc-fixe, or artificial sulphate of barytes and satin white, or artificial sulphate of lime, twenty -five per centum ad valorem, 40. Black, made from bone, ivory, or vegetable, under whatever name known, including bone black and lampblack, dry or ground in oil or water, twenty per centum ad valorem. 41. Chrome yellow, chrome green, and all other chromium colors in which lead and bichromate of potash or soda are compo- nent parts, dry or ground in or mixed with oil, or in pulp or mixed with water, three cents per pound on the material contained therein when dry. 42. Ocher and ochery earths, sienna and sienna earths, umber and umber earths, ground in oil, one and one-fourth of one cent per pound. 43. Ultramarine blue, whether dry, in pulp, or mixed with water, and wash blue containing ultramarine, three cents per pound. 44. Varnishes, including so-called gold size or japan, twenty -five per centum ad valorem ; and on spirit varnishes, for the alco- hol contained therein, one dollar and thirty-two cents per gallon additional. 468 ACT OF AUG. 27, 1894. 45. Vermilion red, and other colors containing quicksilver, dry or ground in oil or water, twenty per centum ad valorem; vermilion red, not containing quicksilver but made of lead or containing lead, six cents per pound. 46. Whiting and Paris white, dry, one-fourth of one cent per pound; ground in oil, or putty, one-half of one cent per pound. 47. Zinc, oxide of, and white paint or pigment containing zinc, dry or ground in oil, one cent per pound. 48. All other paints, colors, and pigments, whether dry or mixed, or ground in water or oil, or other solutions, including all colors in tubes, lakes, crayons, smalts, and frostings, not spe- cially provided for in this Act, twenty-five per centum ad valorem. Lead products. j^^^^ prodITCTS.— 49. Acetate of lead, white, two and three-quarters cents per pound ; brown, one and three-quarters cents per pound ; litharge, one and one-half cents per pound. 50. Nitrate of lead, one and one-half cents per pound. 51. Orange mineral, one and three-quarters cents per pound; red lead, one and one-half cents per pound. 52. White lead, and white paint and pigment containing lead, dry or in pulp, or ground or mixed with oil, one and one-half cents per pound. 53. Phosphorus, fifteen cents per pound. Potagh. Potash.— 54. Bichromate and chromate of, twenty-five per centum ad valorem. 55. Hydriodate, iodide, and iodate of, twenty-five cents per pound. 56. Nitrate of, or saltpeter, refined, one-half of one cent per pound. 57. Prussiate of, red, or yellow, twenty-five per centum ad valorem. Preparations. PeePABATIONS. — Post, p. 428. gg_ ^Yl medicinal preparations, including medicinal coal-tar prep- arations and medicinal proprietary preparations, of which alcohol is a component part, or in the preparation of which alcohol is used, not specially provided for in this Act, fifty Proviso. cents per pound: Provided, That no such preparation shall Minimum. p^y jggg ^j^^n twenty-five per centum ad valorem. 59. All medicinal preparations, not specially provided for in this Act, twenty-five per centum ad valorem. 59|. Paris green and London purple, twelve and one half per centum ad valorem. 60. Products or preparations known as alkalies, alkaloids, distilled oils, essential oils, expressed oils, rendered oils, and all com- binations of the foregoing, and all chemical compounds and salts, not specially provided for in this Act, twenty-five per centum ad valorem. 61. Preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, pastes, pomades, powders, and all toilet preparations, and articles of perfumery, not specially provided for in this Act, forty per centum ad valorem. 62. Santonine, and all salts thereof containing eighty per centum or over of santonine, one dollar per pound. s°^P- Soap.— 63. Castile soap, twenty per centum ad valorem; fancy, perfumed, and all descriptions of toilet and medicinal or medicated soap, thirty-five per centum ad valorem; all other soaps, not specially provided for in this Act, ten per centum ad valorem. ACT OP AUG. 27, 1894. 469 Soda.— Soaa. 64. Bicarbonate of soda or supercarbonate of soda or saleratus, one- half cent per pound. 66. Hydrate of, or caustic soda, one-half of one cent per pound. 66. Bichromate and chromate of, twenty-five per centum ad valorem. 67. Sal soda, or soda crystals, one-eighth of one cent per pound; soda ash, one-fourth of one cent per pound. 68. Silicate of soda, or other alkaline silicate, three-eighths of one cent per pound. 69. Sponges, sea moss or Iceland moss, ten per centum ad valorem. 70. Strychnia, or strychnine, and all salts thereof, thirty cents per ounce. 71. Sulphur, refined, sublimed, or flowers of, twenty per centum ad valorem. 72. Sumac, ground, ten per centum ad valorem. 73. Tartar, cream of, and patent tartar, twenty per centum ad valorem. 74. Tartars and lees crystals, partly refined, twenty per centum ad valorem. 75. Tartrate of soda and potassa, or Eochelle salts, two cents per pound. Schedule B. — Earths, Earthenware, and Glassware. Earths, "earthen^ ware, and glass- ware. Brick and Tile : ^"''^ ^""^ "'«■ 76. Brick, not glazed, enameled, ornamented, or decorated in any manner, twenty -five per centum ad valorem; glazed, enameled, ornamented, or decorated, thirty per centum ad valorem. 77. Magnesic fire-brick, one dollar per ton. 78. Tiles, plain, not glazed, ornamented, painted, enameled, vitri- fied, or decorated, twenty-five per centum ad valorem; orna- mented, glazed, painted, enameled, vitrified, or decorated, and encaustic, forty per centum ad valorem. Cement, lime, and plaster : 79. Roman, Portland, and other hydraulic cement, in barrels, sacks, or other packages, eight cents per one hundred pounds, in- cluding weight of barrel or package ; in bulk, seven cents per one hundred pounds; other cement, ten per centum ad valorem. 80. Lime, five cents per one hundred pounds, including weight of barrel or package. 81. Plaster of Paris, or gypsum, ground, one dollar per ton; cal- cined, one dollar and twenty-five cents per ton. Clays or earths : 82. Clays or earths, unwrought or unmanufactured, not specially provided for in this Act, one dollar per ton; wrought or manufactured, not specially provided for in this Act, two dollars per ton ; china clay or kaolin, two dollars per ton. Earthenware and china : Earthenware and 83. Common yellow and brown earthenware, plain or embossed, common stoneware, and crucibles, not decorated in any man- ner, twenty per centum ad valorem. 84. China, porcelain, parian, bisque, earthen, stone and crockery ware, including placques, ornaments, toys, charms, vases, and statuettes, white, not changed in condition by superadded ornamentation or decoration, thirty per centum ad valorem. Cement, &c. china. 470 ACT OF AUG. 2T, 1894. 85. China, porcelain, parian, bisque, earthen, stone, and crockery was, including plaques, ornaments, toys, charms, vases, and statuettes, painted, tinted, enameled, printed, gilded, or other- wise decorated in any manner, thirty-five per centum ad valorem. 86. All articles composed of earthen or mineral substances, includ- ing lava tips for burners, not specially provided for in this Act, if decorated in any manner, forty per centum ad valo- rem ; if not decorated, thirty per centum ad valorem. 87. Gas retorts, twenty per centum ad valorem. Glass and glass- GlASS AND GLASSWARE: 88. Green and colored, molded, or pressed, and flint and lime glass bottles holding more than one pint, and demijohns and car- boys, covered or uncovered, whether filled or unfilled and whether their contents be dutiable or free, and other molded or pressed green and colored and flint or lime bottle glass- ware, not specially provided for in this Act, three-fourths of one cent per pound; and vials, holding not more than one pint and not less than one-quarter of a pint, one and one- eighth cents per pound ; if holding less than one- fourth of a pint, forty cents per gross ; all other plain green and colored, molded or pressed, and flint lime and glassware, forty per centum ad valorem. 89. All articles of glass, cut, engraved, painted, colored, printed, stained, decorated, silvered, or gilded, not including plate glass silvered, or looking-glass plates, forty per centum ad valorem. 90. All glass bottles, decanters, or other vessels or articles of glass, when cut, engraved, painted, colored, printed, stained, etched, or otherwise ornamented or decorated, except such as have ground necks and stoppers only, not specially provided for in this Act, including porcelain or opal glassware, forty per centum ad valorem: Provided, That if such articles shall be imported filled, the same shall pay duty, in addition to arCy duty chargeable upon the contents as if not filled, unless otherwise specially provided for in this Act. 91. Unpolished cylinder, crown and common window glass, not ex- ceeding ten by fifteen inches square, one cent per pound; above that, and not exceeding sixteen by twenty-four inches square, one and one- fourth cents per pound ; above that, and not exceeding twenty-four by thirty inches square, one and three- fourths cents per pound; above that, and not exceeding twenty-four by thirty-six inches square, two cents per pound ; all above that, two and one-eighth cents per pound : Provided, That unpolished cylinder, crown and common window glass, imported in boxes, shall be packed fifty square feet per box as nearly as sizes will permit, and the duty shall be computed thereon according to the actual weight of glass. 92. Cylinder and crown glass, polished, not exceeding sixteen by • twenty-four inches square, two and one-half cents per square foot; above that, and not exceeding twenty- four by thirty inches square, four cents per square foot ; above that, and not exceeding twenty- four by sixty inches square, fifteen cents per square foot ; above that, twenty cents per square foot. 93. Fluted, rolled, or rough plate glass, not including crown, cylin- der, or common window glass, not exceeding sixteen by twenty-four inches square, three-fourths of one cent per square foot; above that, and not exceeding twenty-four by thirty inches square, one cent per square foot ; all above that, one and one-half cents per square foot ; and all fluted, rolled, or rough plate glass, weighing over one hundred pounds per Proviso. Filled bottles. Proviso. Packing window glass. ACT OF AUG. 27, 1894. 471 one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed : Provided, That all g^^'u"!! d of the above plate glass when ground, smoothed, or otherwise glass. obscured, shall be subject to the same rate of duty as cast polished plate glass unsilvered. 94. Cast polished plate glass, finished or unfinished and unsilvered, not exceeding sixteen by twenty-four inches square, five cents per square foot; above that, and not exceeding twenty-four by thirty inches square, eight cents per square foot; above that, and not exceeding twenty- four by sixty inches square, twenty-two and one half cents per square foot; all above that, thirty-five cents per square foot. 95. Cast polished plate glass, silvered, and looking-glass plates, exceeding in size one hundred and forty-four square inches, and not exceeding sixteen by twenty-four inches square, six cents per square foot ; above that, and not exceeding twenty- four by thirty inches square, ten cents per square foot ; above that, and not exceeding twenty-four by sixty inches square, twenty-three cents per square foot; all above that, thirty- eight cents per square foot. 96. But no looking-glass plates or plate glass, silvered, when Minimum, framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall pay in addition thereto upon such frames the rate of duty applicable thereto when imported separate. 97. Cast polished plate glass, silvered or unsilvered, and cylinder, crown, or common window glass, when bent, ground, ob- scured, frosted, sanded, enameled, beveled, etched, embossed, engraved, flashed, stained, colored, painted, or otherwise orna- mented or decorated, shall be subject to a duty of ten per centum ad valorem in addition to the rates otherwise charge- able thereon. 98. Spectacles, eyeglasses, goggles, opera glasses, and other optical instruments and frames for the same, forty per centum ad valorem. Glass beads, loose, strung, or carded, ten per centum ad valorem. Lenses of glass or pebble, wholly or partly manufactured, thirty-five per centum ad valorem. 101. Fusible enamel, and glass slides for magic lanterns, twenty-five per centum ad valorem. 102. All stained or painted glass windows, or parts thereof, and all mirrors not exceeding in size one hundred and forty-four square inches, with or without frames or cases, and all manu- factures of glass, or of which glass is the component of chief value, not specially provided for in this Act, thirty-five per centum ad valorem. Marble and stone, and mantjfactubes of : Marble, &c. 103. Marble of all kinds in block, rough or squared only, fifty cents per cubic foot. 104. Marble, sawed, dressed or otherwise, including marble slabs, mosaic cubes, and marble paving tiles, eighty-five cents per cubic foot (no slab to be computed at less than one inch in thickness. 105. Manufactures of marble, onyx, or alabaster not specially pro- vided for in this Act, forty-five per centum ad valorem. Stone : s*°"«- 105J. Freestone, granite, sandstone, limestone and other building or monumental stone, except marble, unmanufactured, or un- dressed, not specially provided for in this Act, seven cents per cubic foot. &c., 99. 100. 472 ACT OF AUG. 27, 1894. Slate. Schedule C. — Ifetals and manu- factures of. •Iron and steel. 106. Freestone, granite, sandstone, limestone, and other building or monumental stone, except marble, not specially provided for in this Act, hewn, dressed, or polished, thirty per centum ad valorem. 107. Grindstones, finished or unfinished, ten per centum ad valorem. Slate: 108. Slates, slate chimney pieces, mantels, slabs for tables, and all other manufactures of slate not specially provided for in this Act, twenty per centum ad valorem. 109. Eoofing slates, twenty per centum ad valorem. Schedule C. — Metals and Manufactuees of. lEON AND STEEL. Ore. Pig iron, &c. Round iron, &c. Provisos. Slabs, &c. Charcoal iron. Bar iron, &c. Structural iron. Plate iron, &c. Proviso. Sheets. Forglngs. Proviso. Mininaum. 109J. Iron ore, including manganiferous iron ore, also the dross or residuum from burnt pyrites, forty cents per ton. 110. Iron in pigs, iron kentledge, spiegeleisen, ferro-manganese, f erro silicon, wrought and cast scrap iron, and scrap steel, four dollars per ton ; but nothing shall be deemed scrap iron or scrap steel except waste or refuse iron or steel fit only to be remanufactured. 111. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled iron, not specially pro- vided for in this Act, eight -tenths of one cent per pound : Provided, That all iron in slabs, blooms, loops, or other forms less finished than iron in bars, and more advanced than pig iron, except castings, shall be subject to a duty of five-tenths of one cent per pound : Provided further, That all iron bars, blooms, billets, or sizes or shapes of any kind, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of twelve dollars per ton. 112. Bar iron, rolled or hammered, comprising flats not less than, one inch wide nor less than three-eighths of one inch thick, six-tenths of one cent per pound ; round iron not less than three- fourth of one inch in diameter, and square iron not less than three fourths of one inch square, six-tenths of one cent per pound ; flats less than one inch ■wide, or less than three-eighths of one inch thick ; round iron less than three-fourths of one inch and not less than seven-sixteenths of one inch in diameter ; and square iron less than three- fourths of one inch square, six-tenths of one cent per pound. 113. Beams, girders, joists, angles, channels, car-truck channels^ T T, columns and posts or parts or sections of columns and posts, deck and bulb beams, and building forms together with all other structural shapes of iron or steel, whether plain or punched, or fitted for use, six-tenths of one cent per pound. 114. Boiler or other plate iron or steel, except saw plates hereinafter provided for, not thinner than number ten wire gauge, sheared or unsheared, and skelp iron or steel sheared or rolled m grooves, valued at one cent per pound or less, five-tenths of one cent per pound ; valued above one cent and not above one and one-half cents, six-tenths of one cent per pound ; valued above one and one-half cents and not above four cents per pound, thirty per centum ad valorem; valued at over four cents per pound, twenty-five per centum ad valorem : Provided,. That all plate iron or steel thinner than number ten wire gauge shall pay duty as iron or steel sheets. 115. Forgings of iron or steel, or forged iron or steel combined, of whatever shape, or in whatever stage of manufacture, not specially provided for in this Act, one and one-half cents per pound: Pro- vided, That no forgings of iron or steel, or forgings of iron and steel combined, by whatever process made, shall pay a less rate of duty than thirty-five per centum ad valorem. ACT OF AUG. 27, 1894. 473 116. Hoop, band, or scroll iron or steel, except as otherwise pro- ^°°p- *<^- vided for in this Act, thirty per centum ad valorem. 117. Railway bars, made of iron or steel, and railway bars made Railway tars, &c. in part of steel, T rails, and punched iron or steel flat rails, seven- twentieths of one cent per pound. 118. Sheets of iron or steel, common or black, including all iron or sheet iron or steel commercially known as common or black taggers iron or steel, and skelp iron or steel, valued at three cents per pound or less, thin- ner than number ten and not thinner than number twenty wire gauge, seven-tenths of one cent per pound; thinner than number twenty wire gauge and not thinner than number twenty-five wire gauge, eight-tenths cent per pound; thinner than number twenty- five wire gauge, one and one-tenth cents per pound; corrugated or crimped, one and one-tenth cents per pound : Provided, That all com- Pf^iso. mon or black sheet iron or sheet steel not thinner than number ten ^'ate^- wire gauge shall pay duty as plate iron or plate steel. 119. All iron or steel sheets or plates, and all hoop, band or scroll g^eefs,' &cf ° ' ^'^'^ iron or steel, excepting what are known commercially as tin plates, terne plates, and taggers tin, and hereinafter provided for, when galvanized or coated with zinc or spelter, or other metals, or any alloy of those metals, shall pay one-fourth of one cent per pound more duty than the rates imposed by the preceding paragraph, upon , the corresponding gauges or forms of common or black sheet or tag- gers iron or steel. 120. Sheet iron or sheet steel, polished, planished, or glanced, by ^p^""^"**^ pheete, whatever name designated, one and three-fourths cents per pound: Provided^ That plate or sheet or taggers iron or steel, by whatever p^o^'so. name designated, other than the polished, planished, or glanced here- rouedf &?.***' ^°'^ in provided for, which has been pickled or cleaned by acid, or by any other material or process, or which is cold-rolled, smoothed only, not polished, shall pay one-eighth of one cent per pound more duty than the corresponding gauges of common or black sheet or taggers iron or steel. 121. Sheets or plates of iron or steel, or taggers iron or steel. Tin plates, coated with tin or lead, or with a mixture of which these metals, or either of them, is a component part, by the dipping or any other proc- ess, and commercially known as tin plates, terne plates, and taggers tin, one and one-fifth cents per pound : Provided, That the reduction Proviso. of duty herein provided for shall take effect on and after October i, 'igg**'^* October first, eighteen hundred and ninety-four. No article not specially Minimum rates. provided for in this Act, wholly or partly manufactured from tin plate, terne plate, or the sheet, or plate iron or steel herein provided for, or of which such tin plate, terne plate, sheet, or plate iron or steel shall be the material of chief value, shall pay a lower rate of duty than that imposed on the tin plate, terne plate, or sheet, or plate iron or steel from which it is made, or of which it shall be the com- ponent thereof of chief value. 122. Steel ingots, cogged ingots, blooms, and slabs, by whatever steel ingots, &c process made; die blocks or blanks; billets and bars and tapered or beveled bars; steamer, crank, and other shafts; shafting; wrist or crank pins; connecting rods and piston rods; pressed, sheared, or stamped shapes ; saw plates, wholly or partially manufactured ; ham- mer molds or swaged steel ; gun-barrel molds not in bars ; alloys used as substitutes for steel in the manufacture of tools; all descriptions and shapes of dry sand, loam, or iron-molded steel castings; sheets and plates not specially provided for in this Act; and steel in all forms and shapes not specially provided for in this Act, all of the above valued at one cent per pound or less, three-tenths of one cent per pound ; valued above one cent and not above one and four-tenths cents per pound, four-tenths of one cent per pound ; valued above one 474 ACT OF AUG. 27, 1894. Wire. Proviso. Small rods. Proviso. Manufactures. and four-tenths cents and not above one and eight-tenths cents per pound, six-tenths of one cent per pound; valued above one and eight-tenths cents and not above two and two-tenths cents per pound, seven-tenths of one cent per pound ; valued above two and two-tenths cents and not above three cents per pound, nine-tenths of one cent per pound; valued above three cents per pound and not above four cents per pound, one and two-tenths cents per pound; valued above four cents and not above seven cents per pound, one and three-tenths cents per pound; valued above seven cents and not above ten cents per pound, one and nine-tenths cents per pound; valued above ten cents and not above thirteen cents per pound, two and four-tenths cents per pound; valued above thirteen cents and not above sixteen cents per pound, two and eight-tenths cents per pound ; valued above sixteen cents per pound, four and seven-tenths cents per pound. Wire: 123. Wire rods: Rivet, screw, fence, and other iron or steel wire rods, whether round, oval, flat, or square, or in any other shape, and nail rods, in coils or otherwise, valued at four cents or less per pound, four-tenths cent per pound; valued over four cents per pound, three-fourths cent per pound: Provided^ That all round iron or steel rods smaller than number six wire gauge shall be classed and dutiable as wire. 124. "Wire : Round iron or steel wire, all sizes not smaller than thir- teen wire gauge, one and one-fourth cents per pound; smaller than thirteen wire gauge, and not smaller than six- teen wire gauge, one and one-half cents per pound ; smaller than sixteen wire gauge, two cents per pound ; all other iron or steel wire and wire or strip steel, commonly known as crinoline wire, corset wire, drill rods, needle wire, piano wire, clock and watch wires, and all steel wires, whether polished or unpolished, in coils or straightened, and cut to lengths, drawn cold through dies, and hat wire, flat steel wire, or sheet steel in strips, uncovered or covered with cot- ton, silk, or other material, or metal, and all the foregoing manufactures of iron or steel, of whatever shape or form, valued above four cents per pound, shall pay a duty of forty per centum ad valorem: Provided, That articles manufac- tured from iron or steel wire shall pay the maximum rate of duty which would be imposed upon any wire used in the manufacture of such articles and in addition thereto one cent per pound. General p r o v 1 - slons. No rust allow- ance. GENERAL PROVISIONS. 125. No allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any description of iron or steel, or upon any article wholly or partly man- ufactured of iron or steel. Manufactures of Iron and steel. Proviso. Axles fitted wheels. In MANUFACTURES OF IRON AND STEEL. 126. Anchors, or parts thereof, of iron or steel, mill irons and mill cranks of wrought iron, and wrought iron for ships, and forgings of iron or steel, or of combined iron and steel, for vessels, steam engines and locomotives, or parts thereof, one and two-tenths cents per pound. 127. Axles, or parts thereof, axle bars, axle blanks, or forgings for axles, whether of iron or steel, without reference to the stage or state of manufacture, one and one-half cents per pound : Provided, That when iron or steel axles are imported fitted in wheels, or parts of wheels, of iron or steel, they shall be dutiable at the same rate as the wheels in which they are fitted. ACT OF AUG. 2T, 1894. 475 128. Anvils of iron or steel, or of iron and steel combined, by what- ever process made, or in whatever stage of manufacture, one and three-fourths cents per pound. 129. Blacksmiths' hammers and sledges, track tools, wedges, and crowbars, whether of iron or steel, one and one-half cents per pound. 130. Boiler or other tubes, pipes, flues, or stays of wrought iron or steel, twenty-five per centum ad valorem. 131. Bolts, with or without threads or nuts, or bolt blanks, and fin- ished hinges or hinge blanks, whether of iron or steel, one and one- half cents per pound. 132. Card clothing manufactured from tempered steel wire, forty cents per square foot ; all other, twenty cents per square foot. 133. Cast-iron pipe of every description, six-tenths of one cent per cast iron, pound. 134. Cast-iron vessels, plates, stove plates, andirons, sadirons, tailors' irons, hatters' irons, and castings of iron, not specially pro- vided for in this Act, eight-tenths of one cent per pound. 135. Castings of malleable iron not specially provided for in this Act, nine-tenths of one cent per pound. 136. Cast hollow ware, coated, glazed, or tinned, two cents per pound. 137. Chains of all kinds, made of iron or steel, thirty per centum ad valorem. 'CtJTLEKY : Cutlery. 138. Penknives, pocketknives, or erasers, of all kinds, valued at not more than thirty cents per dozen, twenty-five per centum ad valorem ; valued at more than thirty cents per dozen and not exceeding fifty cents per dozen, twelve cents per dozen ; valued at more than fifty cents per dozen and not exceeding one dollar per dozen, twenty-five cents per dozen ; valued at more than one dollar per dozen and not exceeding one dollar and fifty cents per dozen, forty cents per dozen; valued at more than one dollar and fifty cents per dozen and not ex- ceeding three dollars per dozen, seventy-five cents per dozen; valued at more than three dollars per dozen, fifty per centum ad valorem; and in addition thereto, on all the foregoing valued at more than thirty cents per dozen and not more than three dollars per dozen, twenty-five per centum ad valorem : Provided^ That blades, handles, or any other parts of any or either of the articles named in this &c: paragraph, imported in any other manner than assembled in penknives, pocketknives, or erasers, shall be subject to no less rate of duty than herein provided for penknives, pocket- knives, or erasers valued at more than thirty cents per dozen. 139. Swords, sword blades, and side arms, thirty-five per centum ad valorem. 140. Table and carving knives and forks, valued at more than four dollars per dozen pieces, razors and razor blades, wholly or partly finished, scissors and shears, forty-five per centum ad valorem; all other table knives, forks, steels, and all hunting, kitchen, bread, butter, vegetable, fruit, cheese, plumbers', painters', palette, and artists' knives; also all cooks', and butchers' knives, forks, and steels, thirty-five per centum ad valorem. 141. Files, file blanks, rasps, and floats, of all cuts and kinds, four inches in length and under, thirty-five cents per dozen; over four inches in length and under nine inches, sixty cents per dozen; nine inches in len^h or over, one dollar per dozen. Firearms: _ . Firearms. 142. Muskets, muzzle-loading shotguns, and sporting rifles, and parts thereof, twenty-five per centum ad valorem. Proviso. Parts of knives. 476 ACT OF AUG. 2T, 1894. &c. 143. Sporting, breech-loading shotguns, combination shotguns and rifles, and pistols, and parts of all of the foregoing, thirty per centum ad valorem. 144. Sheets, plates, wares, or articles of iron, steel, or other metal, enameled or glazed with vitreous glasses, thirty-five per centum ad valorem. Nails, &c. Nails, spikes, tacks, and needles : 145. Cut nails and cut spikes of iron or steel, twenty-two and one- half per centum ad valorem. 146. Horseshoe nails, hobnails, and all other wrought-iron or steel nails not specially provided for in this Act, thirty per centum ad valorem. 147. Wire nails made of wrought iron or steel, twenty-five per centum ad valorem. 148. Spikes, nuts, and washers, and horse, mule, or ox shoes, of wrought iron or steel, twenty-five per centum ad valorem. 149. Cut tacks, brads, or sprigs of all kinds, twenty-five per centum ad valorem. 150. Needles for knitting or sewing machines, crochet needles and tape needles, knitting and all other needles, not specially provided for in this Act, and bodkins of metal, twenty-five per centum ad valorem. Engraved plates, PlatES : 151. Steel plates engraved, stereotype plates, electrotype plates, and plates of other materials, engraved or lithographed, for printing, twenty-five per centum ad valorem. 152. Railway fish plates or splice bars, made of iron or steel, twenty-five per centum ad valorem. Rivets of iron or steel, twenty-five per centum ad valorem. Saws. 153. Saws: 154. Crosscut saws, six cents per linear foot; mill saws, ten cents per linear foot; pit, and drag saws, eight cents per linear foot; circular saws, twenty-five per centum ad valorem; hand, back, and all other saws, not specially provided for in this Act, twenty-five per centum ad valorem. 155. Screws, commonly called wood screws, more than two inches in length, three cents per pound ; over one inch and not more than two inches in length, five cents per pound; over one- half inch and not more than one inch in length, seven cents per pound; one-half inch and less in length, ten cents per pound. 155^. Umbrella and parasol ribs, and stretcher frames, tips, run- ners, handles, or other parts thereof, made in whole or chief part of iron, steel, or any other metal, fifty per centum ad valorem. 156. Wheels, for railway purposes, or parts thereof, made of iron or steel, and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, or other railway tires or parts thereof, wholly or partly manufactured, and ingots, cogged ingots, blooms, or blanks for the same, without regard to the degree Proviso. of manufacture, one and one-fourth cents per pound : Provided, That flttedTn^ '^'*'' ^'^'^^ when wheels or parts thereof, of iron or steel, are imported with iron. or steel axles fitted in them, the wheels and axles together shall be dutiable at the same rate as is provided for the wheels when imported separately. Miscellaneous metals. MISCELLAKEOUS METALS AND MANUFACTURES OF. 157. Aluminum, in crude form, alloys of any kind in which alumi- num is the component material of chief value, ten cents per pound. 158. Argentine, albata, or German silver, unmanufactured, fifteen per cent ad valorem. ACT OF AUG. 27, 1894. 477 Proviso. In silver ore. Proviso. From countries 159. Brass, in bars or pigs, old brass, clippings from brass or Dutch metal, and old sheathing, or yellow metal, fit only for remanufacture, ten per centum ad valorem. 160. Bronze powder, metallics or flitters, bronze or Dutch metal, or aluminum, in leaf, forty per centum ad valorem. €0PPEE : ^"PP*'- 161. Copper in rolled plates, called braziers' copper, sheets, rods, pipes, and copper bottoms, also sheathing or yellow metal of which copper is the component material of chief value, and not composed wholly or in part of iron ungalvanized, twenty per centum ad valorem. Gold and silver : <5old and silver. 162. Bullions and metal thread of gold, silver, or other metals, not specially provided for in this Act, twenty-five per centum ad valorem. 163. Gold leaf, thirty per centum ad valorem. 164. Silver leaf, and silver powder, thirty per centum ad valorem. LiEAD : Lead. 165. Lead ore and lead dross, three-fourths of one cent per pound : Provided, That silver ore and all other ores containing lead shall pay a duty of three-fourths of one cent per pound on the lead contained therein, according to sample and assay at the port of entry. The method of sampling and assaying to be that usually adopted for commercial purposes by public sampling works in the United States. 166. Lead in pigs and bars, molten and old refuse lead run into blocks and bars, and old scrap lead fit only to be remanufac- tured, one cent per pound: Provided, That in case any foreign country shall impose an export duty upon lead ore impo'sing export or lead dross or silver ores containing lead, exported to the "^"I^l., tqi. 26, p. United States from such country, then the duty upon such 58i. ores and lead in pigs and bars, molten and old refuse lead run into blocks and bars, and old scrap lead fit only to be re- manufactured, herein provided for, when imported from such country, shall remain the same as fixed by the law in force prior to the passage of this Act. 167. Lead in sheets, pipes, shot, glaziers' lead, and lead wire, one and one-quarter cents per pound. 167^. Nickel, nickel oxide, alloy of any kind in which nickel is the component material of chief value, six cents per pound. 167f. Mica, twenty per centum ad valorem. 168. Pens, metallic, except gold pens, eight cents per gross. 169. Penholder tips, penholders or parts thereof, and gold pens, twenty-five per centum ad valorem. 170. Pins, metallic, including pins with solid or glass heads, hair pins, safety pins, and hat, bonnet, shawl, and belt pins, not com- mercially known as jewelry, twenty-five per centum ad valorem. 170|. Quicksilver, seven cents per pound. 171. Type metal, three-fourths of one cent per pound for the lead contained therein ; and new types, fifteen per centum ad valorem. Watches : 172. Chronometers, box or ship's, and parts thereof, ten per centum ad valorem. 173. Watches and clocks, or parts thereof, whether separately packed or otherwise, twenty-five per centum ad valorem. Zinc or spelter : 174. Zinc in blocks or pigs, one cent per pound. 175. Zinc in sheets, not polished nor further advanced than rolled, one and one-fourth cents per pound. Watches. Zinc. 478 ACT OF AUG. 27, 1894. 176. Zinc, old and worn-out, fit only to be remanufactured, three- fourths of one cent per pound, n^ifl "rt **^*"'^^^ "°* ^'^'^- Manufactured articles or wares, not specially provided for in this Act, composed wholly or in part of any metal, and whether partly or wholly manufactured, thirty-five per centum ad valorem. specified. Schedule D.— SCHEDULE D. — WoOD AND MaNUFACTUEES OF. Wood and manuiac- tures of. 179. Osier or willow, prepared for basket-makers' use, twenty per centum ad valorem ; manufactures of osier or willow, twenty -five per centum ad valorem; chair cane, or reeds, wrought or manufactured from rattans or reeds, ten per centum ad valorem. . 180. Casks and barrels, empty, sugar-box shocks, and packing boxes and packing-box shocks, of wood, not specially provided for in this Act, twenty per centum ad valorem. 180^. Tooth-picks of vegetable substance, thirty-five per centum ad valorem. 181. House or cabinet furniture, of wood, wholly or partly finished, manufactures of wood, or of which wood is the component material of chief value, not specially provided for in this Act, twenty-five per centum ad valorem. Schedule B.— SCHEDULE E. — SuGAE. Sugar. Repeal of^ bounty. 182. That SO much of the Act entitled "An Act to reduce revenue, 583.' See" p. ^86, equalize duties, and for other purposes," approved October first, this vol. eighteen hundred and ninety, as provides for and authorizes the issue of licenses to produce sugar, and for the payment of a bounty to the producers of sugar from beets, sorghum, or sugar cane, grown in the United States, or from maple sap produced within the United States, den '*'^°^*^ forbid- \)q^ ^^d the same is hereby repealed, and hereafter it shall be unlawful to issue any license to produce sugar or to pay any bounty for the production of sugar of any kind under the said Act. Kate of duty. 182|. There shall be levied, collected, and paid on all sugars and on all tank bottoms, sirups of cane juice or of beet juice, melada, concen- trated melada, concrete and concentrated molasses, a duty of forty per centum ad valorem, and upon all sugars above number sixteen Dutch standard in color and upon all sugars which have been discolored there shall be levied, collected, and paid a duty of one-eighth of one cou^w'es°°*a *i™" ^^^^ P®^ pound in addition to the said duty of forty per centum ad bounties! '^^^ '^^ Valorem; and all sugars, tank bottoms, sirups of cane juice or of beet juice, melada, concentrated melada, concrete or concentrated molasses, which are imported from or are the product of any country which at the time the same are exported therefrom pays, directly or indirectly, a bounty on the export thereof, shall pay a duty of one-tenth of one Provisos. cent per pound in addition to the foregoing rates : Provided, That the importer of sugar produced in a foreign country, the Government of tionaV^duty." *'^'"" which grants such direct or indirect bounties, may be relieved from this additional duty under such regulations as the Secretary of the Treasury may prescribe, in case said importer produces a certificate of said Government that no indirect bounty has been received upon said sugar in excess of the tax collected upon the beet or cane from which it was produced, and that no direct bounty has been or shall be paid : not^fmpiired *'"^^*^ Provided further, That nothing herein contained shall be so construed s. L., vol. ' 19, p. as to abrogate or in any manner impair or affect the provisions of the lee p^ soif 't&is>oL treaty of commercial reciprocity concluded between the United States this^vof'^° ^' ^^^' ^^^ King of the Hawaiian Islands on the thirtieth day of Janu- ary, eighteen hundred and seventy-five, or the provisions of any Act of Congress heretofore passed for the execution of the same. That Molasses. there shall be levied, collected, and paid on molasses testing above forty degrees and not above fifty-six degrees polariscope, a duty of ACT OF AUG. 2T, 1894. 479 two cents per gallon ; if testing above fifty-six degrees polariscope, a duty of four cents per gallon. 183. Sugar candy and all confectionery, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, thirty -five per centum ad valorem ; glucose, or grape sugar, fifteen per centum ad valorem; saccharine, twenty- five per centum ad valorem. Schedule F. — Tobacco and MANxrrACTtJEES or. 184. Wrapper tobacco, unstemmed, imported in any bale, box, package, or in bulk, one dollar and fifty cents per pound ; if stemmed, two dollars and twenty-five cents per pound. 185. Filler tobacco, unstemmed, imported in any bale, box, pack- age, or in bulk, thirty -five cents per pound; if stemmed, fifty cents per pound : Provided, That the term wrapper tobacco, whenever used in this Act shall be taken to mean that quality of leaf tobacco known commercially as wrapper tobacco: Provided further, That the term filler tobacco, whenever used in this Act, shall be taken to mean all leaf tobacco unmanufactured, not commercially known as wrapper tobacco : Provided further, That if any leaf tobacco imported in any bale, box, package, or in bulk shall be the growth of different coun- tries, or shall differ in quality and value, save as provided in the suc- ceeding provision, then the entire contents of such bale, box, or pack- age, or in bulk shall be subject to the same duty as wrapper tobacco: Provided further. That if any bale, box, package, or bulk of leaf tobacco of uniform quality contains exceeding fifteen per centum thereof of leaves suitable in color, fineness of texture, and size for wrappers for cigars, then the entire contents of such bale, box, package, or bulk shall be subject to the same duty as wrapper tobacco: Pro- vided further, That collectors shall not permit entry to be made, except under regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco imported in any bail, box, package, or in bulk, unless the invoices covering the same shall specify in detail the character of the leaf tobacco in such bale, box, package, or in bulk, whether wrapper or filler tobacco, Quebrado or self-working bales, as the case may be : And provided further, That in the exam- ination for classification of any invoice of imported leaf tobacco at least one bale if less than ten bales, and one bale in every ten bales and more, if deemed necessary by the appraising officer, shall be examined by the appraiser or person authorized by law to make such examination, and for the purpose of fixing the classification and amount of duty chargeable on such invoice of leaf tobacco the exam- ination of ten hands out of each examined bale thereof shall be taken to be a legal examination. 186. Tobacco, manufactured or unmanufactured, of all descrip- tions, not specially enumerated or provided for in this Act, forty cents per pound. 187. Snuff and snuff flour, manufactured of tobacco, ground dry or damp, and pickled, scented, or otherwise, of all descriptions, fifty cents per pound. 188. Cigars, cigarettes, and cheroots of all kinds, four dollars per pound and twenty-five per centum ad valorem ; and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. Schedule G. — Agricultural Products akd Provisions. Animals, Live : 189. All live animals, not specially provided for in this Act, twenty per centum ad valorem. Candy, &c. Schedule F. — Tobacco and manu- factures of. Wrappers. Fillers. Provisos. Definitions, " wrapper." "Filler." Growth of differ- ent countries, &c. Bales, &c., classi- fied as wrappers. Invoices. Examination. Cigars. Schedule G. — Ag- ricultural products and provisions. Live animals. 480 ACT OP AUG. 27, 1894. Breadstuffs. BeEADSTUFFS AND FaEINACEOUS StJBSTANCES : 190. Buckwheat, corn or maize, cornmeal, oats, rye, rye flour, wheat, and wheat flour, twenty per centum ad valorem, and oatmeal, fifteen per centum ad valorem. 191. Barley, and barley, pearled, patent, or hulled, thirty per centum ad valorem; barley malt, forty per centum ad valorem. 192. Macaroni, vermicilli, and all similar preparations, twenty per centum ad valorem. 193. Kice, cleaned, one and one-half cents per pound; uncleaned rice, or rice free of the outer hull and still having the inner cuticle on, eight-tenths of one cent per pound; rice flour and rice meal, and rice, broken, which will pass through a sieve known commercially as number twelve wire sieve, one- fourth of one cent per pound; paddy, or rice having the outer hull on, three-fourths of one cent per pound. Dairy products. DaIRY PRODUCTS : 194. Butter, and substitutes therefor, four cents per pound. 195. Cheese, four cents per pound. 196. Milk, preserved or condensed, two cents per pound, including • weight of packages ; sugar of milk, five cents per pound. pr^dSc'i" ^"^ °^''' Farm and Field Products: 197. Beans, twenty per centum ad valorem. 198. Bearts, pease, mushrooms, and other vegetables, prepared or preserved, in tins, jars, bottles, or otherwise, and pickles and sauces of all kinds, thirty per centum ad valorem. 198^. Eggs, three cents per dozen. 199. Hay, two dollars per ton. 200. Honey, ten cents per gallon. 201. Hops, eight cents per pound. 202. Onions, twenty cents per bushel. 203. Pease, dried, twenty cents per bushel; split pease, fifty cents per bushel of sixty pounds ; pease in cartons, papers, or other small packages, one cent per pound. 204. Potatoes, fifteen cents per bushel of sixty pounds. Seeas. SeEDS : 205. Castor beans or seeds, twenty-five cents per bushel of fifty pounds. 206. Flaxseed or linseed, poppy seed, and other oil seeds not spec- ially provided for in this Act, twenty cents per bushel of fifty-six pounds. 206^. Garden seeds, agricultural seeds, and other seeds, not spec- ially provided for in this Act, ten per centum ad valorem. 207. Vegetables in their natural state, not specially provided for in this Act, ten per centum ad valorem. 207^. Straw, fifteen per centum ad valorem. 207f. Teazles, fifteen per centum ad valorem. Fish. Fish : 208. Anchovies and sardines, packed, in oil or otherwise, in tin boxes measuring not more than five inches long, four inches wide, and three and one-half inches deep, ten cents per whole box ; in half boxes, measuring not more than five inches long, four inches wide, and one and five-eighths inches deep, five cents each ; in quarter boxes, measuring not more than four and three-fourths inches long, three and one-half inches wide, and one and one-fourth inches deep, two and one-half cents each ; when imported in any other form, forty per cen- tum ad valorem. 209. Fish, smoked, dried, salted, pickled, or otherwise prepared for preservation, three-fourths of one cent per pound. ACT OF AUG. 27, 1894. 481 210. Herrings, pickled, frozen, or salted, and salt water fish frozen or packed in ice, one-half of one cent per pound. 211. Fish in cans or packages made of tin or other material, except anchovies and sardines and fish packed in any other manner, not specially enumerated or provided for in this Act, twenty per centum ad valorem. Fettits and Nuts : ^'"'ts and nuts. Fruits — 213. Apples, green or ripe, dried, desiccated, evaporated, or pre- pared in any manner, twenty per centum ad valorem. 213|. Dates and pineapples, twenty per centum ad valorem. 214. Grapes, twenty per centum ad valorem. 215. Olives, green or prepared, twenty per centum ad valorem. 216. Oranges, lemons, and limes, in packages, at the rate of eight cents per cubic foot of capacity ; in bulk, one dollar and fifty cents per one thousand; and in addition thereto a duty of thirty per centum ad valorem upon the boxes or barrels con- taining such oranges, lemons, or limes : Provided, That the o™a'n"g e , & c thin-wood, so called, comprising the sides, tops and bottoms shocks. of orange and lemon boxes of the growth and manufacture of the United States, exported as orange and lemon bos shooks, may be reimported in completed form, filled with oranges and lemons, by the payment of duty at one half the rate imposed on similar boxes of entirely foreign growth and manufacture. 217. Plums, prunes, figs, raisins, and other dried grapes, including Zante currants, one and one-half cents per pound. 218. Comfits, sweetmeats, and fruits preserved in sugar, sirup, or molasses, not specially provided for in this Act, prepared or desiccated cocoanut or copra, and jellies of all kinds, thirty per centum ad valorem. 219. Fruits preserved in their own juices, twenty per centum ad valorem. 220. Orange peel and lemon peel, preserved or candied, thirty per centum ad valorem. Nuts— 221. Almonds, not shelled, three cents per pound; clear almonds, shelled, five cents per pound. 222. Filberts and walnuts of all kinds, not shelled, two cents per pound; shelled, four cents per pound. 223. Peanuts or ground beans, twenty per centum ad valorem. 224. Cocoanuts in the shell, and other nuts shelled or unshelled, not specially provided for in this Act, twenty per centum ad valorem. Meat Products: Meat products. 224J. Fresh beef, mutton, and pork, twenty per centum ad valorem. 225. Extract of meat, fifteen per centum ad valorem. 225^. Lard, one cent per pound. 225f . Meats of all kinds, prepared or preserved, not specially pro- vided for in this Act, twenty per centum ad valorem. 226. Poultry, two cents per pound ; dressed, three cents per pound. Miscellaneous Peoducts: products. 227. Chicory root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, and not specially provided for in this Act, two cents per pound. 229. Cocoa, prepared or manufactured, not specially provided for in this Act, two cents, per pound; chocolate, sweetened, flavored, or other, valued at thirty-five cents per pound or less, two cents per pound; valued at exceeding thirty-five cents per pound and chocolate confectionery, thirty-five per centum ad valorem. 13911— H. Doc. 671, 61-2 31 482 ACT OF AUG. 27, 1894. Miscellaneous Peodtjcts — Continued. 230. Cocoa butter or cocoa butterine, three and one-half cents per pound. 231. Dandelion root and acorns prepared, and other articles used as coffee, or as substitutes for coffee, not specially provided for in this Act, one and one-half cents per pound. 232. Starch, including all preparations, from whatever substance produced, commonly used as starch, one and one-half cents per pound. Dextrine, burnt starch, gum substitute, or British gum, one and one-half cents per pound. Mustard, ground, preserved, or prepared, in bottles or other- wisej twenty-five per centum ad valorem. 234j. Orchids, lily of the valley, azaleas, palms, and other plants used for forcing under glass for cut flowers or decorative purposes, ten per centum ad valorem. 236. Spices, ground or powdered, not specially provided for in this Act, three cents per pound ; capsicum or red pepper, two and one-half cents per pound, unground; sage, one cent per pound. 236. Vinegar, seven and one-half cents per gallon. The standard for vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar. 233. 234. S c h e dule H. — Spirits, wines, and other ijeverages. Spirits. Proyiso. Ascertain Ing proof. Determining rate. Imitations. Schedule H. — Spirits, Wines, and other Beverages. Spirits : 237. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this Act, one dollar and eighty cents per proof gallon. 238. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating to internal revenue; but any brandy or other spirituous liquors, imported in casks of less capacity than fourteen gallons, shall be forfeited to the United States: Provided, That it shall be lawful for the Secretary of the Treasury, in his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liquors by distillation or otherwise, in cases where it is im- practicable to ascertain such proof by the means prescribed by existing law or regulations. 239. On all compounds or preparations (except as specified in the preceding paragraph of the chemical schedule relating to medicinal preparations, of which alcohol is a component part), of which distilled spirits are a component part of chief value, not specially provided for in this Act, there shall be levied a duty not less than that imposed upon dis- tilled spirits. 240. Cordials, liquors, arrack, absinthe, kirschwasser, ratafia, and other spirituous beverages or bitters of all kinds containing spirits, and not specially provided for in this Act, one dol- lar and eighty cents per proof gallon. 241. No lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than the strength of first proof, and all imitations of brandy ACT OF AUG. 27, 1894. 483 Wines. Sparkling. or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar per gallon. 242. Bay rum or bay water, whether distilled or compounded, of first proof, and in proportion for any greater strength than first proof, one dollar per gallon. Wines : 243. Champagne and all other sparkling wines, in bottles contain- ing each not more than one quart and more than one pint, eight dollars per dozen ; containing not more than one pint each and more than one-half pint, four dollars per dozen; containing one-half pint each or less, two dollars per dozen; in bottles or other vessels containing more than one quart each, in addition to eight dollars per dozen bottles, on the quantity in excess of one quart, at the rate of two dollars and fifty cents per gallon. 244. Still wines, including ginger wine or ginger cordial and ver- stiii wines_ muth, in casks or packages other than bottles or jugs, if con- taining fourteen per centum or less of absolute alcohol, thirty cents per gallon; if containing more than fourteen per centum of absolute alcohol, fifty cents per gallon. In bottles or jugs, per case of one dozen bottles or jugs, con- taining each not more than one quart and more than one pint, or twenty-four bottles or jugs containing each not more than one pint, one dollar and sixty cents per case; and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of five cents per pint or frac- tional part thereof, but no separate or additional duty shall be assessed on the bottles or jugs: Provided, That any wines, ginger cordial, or vermuth imported containing more spirits! than twenty-four per centum of alcohol shall be classed as spirits and pay duty accordingly: And provided further, That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Wines, cordials, brandy, and other spiritu- ous liquors imported in bottles or jugs shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs. The percent- age of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe. 245. Ale, porter, and beer, in bottles or jugs, thirty cents per gal- other beverages. Ion, but no separate or additional duty shall be assessed on the bottles or jugs; otherwise than in bottles or jugs, fifteen cents per gallon. 246. Malt extract, including all preparations bearing the name and commercially known as such, fluid in casks, fifteen cents per gallon; in bottles or jugs, thirty cents per gallon; solid or condensed, thirty per centum ad valorem. 247. Cherry juice and prune juice or prune wine, and other fruit juice not specially provided for in this Act, containing eighteen per centum or less of alcohol, fifty cents per gallon ;' if containing more than eighteen per centum of alcohol, one dollar and eighty cents per proof gallon. 248. Ginger ale or ginger beer, twenty per centum ad valorem, but no separate or additional duty shall be assessed on the bottles. Proviso. Classification No breakage, &c., allowance. 249. All imitations of natural mineral waters, and all artificial min- eral waters, twenty per centum ad valorem. Artificial mineral waters. 484 ACT OP AUG. 27, 1894. Schedule I. — Cot- ton manufactures. Thread and yarn. Provisos. Maximum. Finer yarns. Spool thread. Cloth. Proviso. Finer quality. Schedule I. — Cotton Manufactures. 250. Cotton thread and carded yarn, warps or warp yarn, in sin- fles, whether on beams or in bundles, skeins or cops, or in any other orm, except spool thread of cotton hereinafter provided for, not colored, bleached, dyed, or advanced beyond the condition of singles by grouping or twisting two or more single yarns together, three cents per pound on all numbers up to and including number fifteen, one-fifth of a cent per number per pound on all numbers exceeding number fifteen and up to and including number thirty, and one- quarter of a cent per number per pound on all numbers exceeding number thirty; colored, bleached, dyed, combed or advanced beyond the condition of singles by grouping or twisting two or more single yarns together, whether on beams, or in bundles, skeins or cops, or in any other form, except spool thread of cotton hereinafter provided for, six cents per pound on all numbers up to and including number twenty, and on all numbers exceeding number twenty, three-tenths of a cent per number per pound : Provided however^ That in no case shall the duty levied exceed eight cents per pound on yarns valued at not exceeding twenty-five cents per pound, nor exceed fifteen cents per pound on yarns valued at over twenty-five cents per pound and not exceeding forty cents per pound : And provided further, That on all yarns valued at more than forty cents per pound there shall be levied, collected, and paid a duty of forty-five per centum ad valorem. 251. Spool thread of cotton, containing on each spool not exceeding one hundred yards of thread, five and one-half cents per dozen; exceeding one hundred yards on each spool, for every additional one hundred yards of thread or fractional part thereof in excess of one hundred yards, five and one-half cents per dozen spools. 252. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, and not exceeding fifty threads to the square inch, counting the warp and filling, one cent per square yard; if bleached, one and one- fourth cents per square yard; if dyed, colored, stained, painted, or printed, two cents per square yard. 253. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding fifty and not exceeding one hundred threads to the square inch, counting the warp and filling, and not exceeding six square yards to the pound, one and one-fourth cents per square yard ; exceeding six and not exceeding nine square yards to the pound, one and one-half cents per square yard; exceeding nine square yards to the pound, one and three-fourths cents per square yard; if bleached and not exceeding six square yards to the pound, one and one-half cents per square yard; exceeding six and not exceeding nine square yards to the pound, one and three-fourths cents per square yard; exceeding nine square yards to the pound, two and one- fourth cents per square yard; if dyed, colored, stained, painted, or printed, and not exceeding six square yards to the pound, two and three-fourths cents per square yard; exceeding six and not exceeding nine square yards to the pound, three and one-fourth cents per square yard; ex- ceeding nine square yards to the pound, three and one-half cents per square yard: Provided, That on all cotton cloth not exceeding one hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over seven cents per square yard, twenty -five per centum ad valorem ; bleached, valued at over nine cents per square yard, twenty-five per centum ad valorem; and dyed, colored, stained, painted, or printed, valued at over twelve cents per square yard, there shall be levied, collected, and paid a duty of thirty per centum ad valorem. 254. Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred and not exceeding one hundred and ACT OF AUG. 27, 1894. 485 fifty threads to the square inch, counting the warp and filling, and not exceeding four square yards to the pound, one and one-half cents per square yard ; exceeding four and not exceeding six square yards to the pound, two cents per square yard; exceeding six and not exceeding eight square yards to the pound, two and one-half cents per square yard ; exceeding eight square yards to the pound, two and three-fourths cents per square yard ; if bleached, and not exceeding four square yards to the pound, two and one-half cents per square yard ; exceeding four and not exceeding six square yards to the pound, three cents per square yard; exceeding six and not exceeding eight square yards to the pound, three and one-half cents per square yard; exceeding eight square yards to the pound, three and three- fourths cents per square yard ; if dyed, colored, stained, painted, or printed, and not exceeding four square yards to the pound, three and one-half cents per square yard ; exceeding four and not exceeding six square yards to the pound, three and three-fourths cents per square yard ; exceeding six and not exceeding eight square yards to the pound, four and one-fourth cents per square yard ; exceeding eight square yards to the pound, four and one-half cents per square yard: Provided, That on all cotton cloth exceeding one hundred and not exceeding one hundred and fifty threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over nine cents per square yard, thirty per centum ad valorem; bleached, valued at over eleven cents per square yard, thirty-five per centum ad valorem ; dyed, colored, stained, painted, or printed, valued at over twelve and one-half cents per square yard, there shall be levied, collected, and paid a duty of thirty-five per centum ad valorem. 255. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred and fifty and not exceeding two hun- dred threads to the square inch, counting the warp and filling, and not exceeding three and one-half square yards to the pound, two cents per square yard ; exceeding three and one-half and not exceeding four and one-half square yards to the pound, two and three- fourths cents per square yard; exceeding four and one-half and not exceeding six square yards to the pound, three cents per square yard ; exceeding six square yards to the pound, three and one-half cents per square yard ; if bleached, and not exceeding three and one-half square yards to the pound, two and three-fourths cents per square yard ; exceeding three and one-half and not exceeding four and one-half square yards to the pound, three and one-half cents per square yard ; exceeding four and one-half and not exceeding six square yards to the pound, four cents per square yard; exceeding six square yards to the pound, four and one-fourth cents per square yard; if dyed, colored, stained, painted, or printed, and not exceeding three and one-half square yards to ther pound, four and one fourth cents per square yard; exceeding three and one-half and not exceeding four and one-half square yards to the pound, four and one-half cents per square yard ; exceeding four and one-half and not exceeding six square yards to the pound, four and three- fourths cents per square yard ; exceeding six square yards to the pound, five cents per square yard: Provided, That on all cotton cloth exceeding one hundred and fifty and not exceeding two hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over ten cents per square yard, thirty-five per centum ad valorem ; bleached, valued at over twelve cents per square yard, thirty-five per centum ad valorem; dyed, colored, stained, painted, or printed, valued at over twelve and one-half cents per square yard, there shall be levied, col- lected, and paid a duty of forty per centum ad valorem. 256. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, exceeding two hundred threads to the square inch, counting Proviso. Finer quaUty. Proviso. Finer quality. 486 ACT OP AUG. 27, 1894. Proviso. Finer quality. Deflnitlon. Clothing. Plushes, &c. Chenille, &c. Stockings, &c. Cords, &c. the warp and filling, and not exceeding two and one-half square yards to the pound, three cents per square yard; exceeding two and one- half and not exceeding three and one-half square yards to the pound, three and one-half cents per square yard; exceeding three and one- half and not exceeding five square yards to the pound, four cents per square yard ; exceeding five square yards to the pound, four and one- half cents per square yard; if bleached, and not exceeding two and one-half square yards to the pound, four cents per square yard; ex- ceeding two and one-half and not exceeding three and one-half square yards to the pound, four and one-half cents per square yard ; exceeding three and one-half and not exceeding five square yards to the pound, five cents per square yard ; exceeding five square yards to the pound, five and one-half cents per square yard ; if dyed, colored, painted, or printed, and not exceeding three and one-half square yards to the pound, five and three- fourths cents per square yard ; exceeding three and one-half square yards to the pound, six and one-half cents per square yard: Provided, That on all such cotton cloths not bleached, dyed, colored, stained, painted, or printed, valued at over twelve cents per square yard; bleached, valued at over fourteen cents per square yard ; and dyed, colored, stained, painted, or printed, valued at over sixteen cents per square yard, there shall be levied, collected, and paid a duty of thirty-five per centum ad valorem. 257. The term cotton cloth, or cloth, wherever used in the foregoing paragraphs of this schedule, shall be held to include all woven fabrics of cotton in the piece, whether figured, fancy, or plain, not specially provided for in this Act, the warp and filling threads of which can be counted by unraveling or other practicable means. 258. Clothing ready made, and articles of wearing apparel of every description, handkerchiefs, and neckties or neck wear, composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, made up or manufac- tured wholly or in part by the tailor, seamstress, or manufacturer, all of the foregoing not specially provided for in this Act, forty per centum ad valorem. 259. Plushes, velvets, velveteens, corduroys, and all pile fabrics composed of cotton or other vegetable fiber, not bleached, dyed, colored, stained, painted, or printed, forty per centum ad valorem; on all such goods if bleached, dyed, colored, stained, painted, or printed, forty-seven and one-half per centum ad valorem. 260. Chenille curtains, table covers, and all goods manufactured of cotton chenille, or of which cotton chenille forms the component mate- rial of chief value, forty per centum ad valorem; sleeve linings or other cloths, composed of cotton and silk, whether known as silk stripe ■sleeve lining, silk stripes, or otherwise, forty -five per centum ad valorem. 261. Stockings, hose and half-hose, made on knitting machines or frames, composed of cotton or other vegetable fiber and not otherwise specially provided for in this Act, thirty per centum ad valorem. 262. Stockings, hose and half-hose, selvedged, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, including such as are commercially known as seamless or clocked stockings, hose or half -hose, and knitted shirts or drawers, all of the above composed of cotton or other vegetable fiber, finished or unfinished, fifty per centum ad valorem. 263. Cords, braids, boot, shoe and corset lacings, tapes, gimps, gal- loons, webbing, goring, suspenders and braces, woven, braided, or twisted lamp or candle wicking, lining for bicycle tires, spindle bind- ing, any of the above made of cotton or other vegetable fiber, and whether composed in part of India rubber or otherwise, forty-five per centum ad valorem. ACT OF AUG. 2T, 1894. 487 264. All manufactures of cotton, including cotton duck and cotton ^^^^^^" damask, in the piece or otherwise, not specially provided for in this Act, and including cloth having India rubber as a component mate- rial, thirty-five per centum ad valorem. manufac- ScHEDULE J. — Flax, Hemp, and Jute, and MANtrrACTORES op. 265. Flax, hackled, known as "dressed line," one and one-half cents per pound. 266. Hemp, hackled, known as " dressed line," one cent per pound. 267. Yarn, made of jute, thirty per centum ad valorem. 268. Cables, cordage, and twine (except binding twine), composed in whole or in part of New Zealand hemp, istle or Tampico fiber, manila, sisal grass, or sunn, ten per centum ad valorem. 269. Hemp and jute carpets and carpetings, twenty per centum ad valorem. 272. Flax gill netting, nets, webs, and seines, forty per centum ad valorem. 273. Oilcloth for floors, stamped, painted, or printed, including linoleum, corticene, cork carpets, figured or plain, and all other oil- cloth (except silk oilcloth), and waterproof cloth, not specially pro- vided for in this Act, valued at twenty-five cents or less per square yard, twenty -five per centum ad valorem; valued above twenty-five cents per square yard, forty per centum ad valorem. 273|. Linen hydraulic hose, made in whole or in part of flax, hemp, or jute, forty per centum ad valorem. 274. Yarns or threads composed of flax or hemp, or of a mixture of either of these substances, thirty-five per centum ad valorem. 275. Collars and cuffs, composed wholly or in part of linen, thirty cents per dozen pieces, and in addition thereto thirty per centum ad valorem; shirts and all other articles of wearing apparel of every description, not specially provided for in this Act, composed wholly or in part of linen, fifty per centum ad valorem. 276J. Tapes composed of flax, woven with or without metal threads, on reels or spools, designed expressly for use in the manufacture of measuring tapes, twenty-five per centum ad valorem. 276. Laces, edgings, nettings and veilings, embroideries, insertings, neck rufflings, ruchings, trimmings, tuckings, lace window curtains, tamboured articles, and articles embroidered by hand or machinery, embroidered handkerchiefs, and articles made wholly or in part of lace, rufflings, tuckings, or ruchings, all of the above-named articles, composed of flax, jute, cotton, or other vegetable fiber, or of which these substances or either of them, or a mixture of any of them is the component material of chief value, not specially provided for in this Act, fifty per centum ad valorem. 277. All manufactures of flax, hemp, jute, or other vegetable fiber, except cotton, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, thirty-five per centum ad valorem. Schedule K. — Wool and Manufactures or Wool. S c h e dule J. — Flax, hemp, and jute, and manufac- tures of. Post, p. 538. Oilcloth, &c. Yarns. Wearing apparel. Tapes, Jfcc. Laces, &c. Other tures. manufac- 279. On flocks, mungo, shoddy, garnetted waste, and carded waste, ^j^*"^''^' and carbonized noils, or carbonized wool, fifteen per centum ad valo- rem, and on wool of the sheep, hair of the camel, goat, alpaca, or other like animals, in the form of roving, roping, or tops, twenty per centum ad valorem. 280. On woolen and worsted yarns made wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, valued at not more than forty cents per pound, thirty per centum ad valo- S c h e dule K. — Wool and manufac- tures of wool. wastes, Yarns. 488 ACT OF AUG, 27, 1894. Knit fabrics. Blankets, li a t s flannels, &c. ProTiso. Higher grades. Dress goods. Wearing apparel Cloalss, &c. Webbings, &c. Carpets. rem ; valued at more than forty cents per pound, forty per centum ad valorem. 281. On knit fabrics, and all fabrics made on knitting machines or frames, not including wearing apparel, and on shawls made wholly or jn part of wool, worsted,*the hair of the camel, goat, alpaca, or other animals, valued at not exceeding forty cents per pound, thirty-five per centum ad valorem ; valued at more than forty cents per pound, forty per centum ad valorem. 282. On blankets, hats of wool, and flannels for underwear and felts for printing machines, composed wholly or in part of wool, the hair of the camel, goat, alpaca, or other animals, valued at not more than thirty cents per pound, twenty-five per centum ad valorem ; valued at more than thirty and not more than forty cents per pound, thirty per centum ad valorem ; valued at more than forty cents per pound, thirty- five per centum ad valorem: Provided^ That on blankets over three yards in length the same duties shall be paid as on woolen and worsted cloths, and on flannels weighing over four ounces per square yard, the same duties as on dress goods. 283. On women's and children's dress goods, coat linings, Italian cloth, bunting, or goods of similar description or character, and on all manufactures, composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, including such as have India rubber as a component material, and not specially provided for in this Act, valued at not over fifty cents per pound, forty per centum ad valorem; valued at more than fifty cents per pound, fifty per centum ad valorem. 284. On clothing, ready made, and articles of wearing apparel of every description, made up or manufactured wholly or in part, not specially provided for in this Act, felts not specially provided for in this Act, all the foregoing composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, includ- ing those having India rubber as a component material, valued at above one dollar and fifty cents per pound, fifty per centum ad valorem; valued at less than one dollar and fifty cents per pound, forty-five per centum ad valorem. 285. On cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for ladies' and children's apparel, and goods of similar description or used for like purposes, and on knit wearing apparel, composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, made up or manufactured wholly or in part, fifty per centum ad valorem. 286. On webbings, gorings, suspenders, braces, beltings, bindings, braids, galloons, fringes, gimps, cords, cords and tassels, dress trim- mings, laces, embroideries, head nets, nettings and veilings, buttons, or barrel buttons, or buttons of other forms, for tassels or ornaments, any of the foregoing which are elastic or nonelastic, made of wool, worsted, the hair of the camel, goat, alpaca, or other animals, or of which wool, worsted, the hair of the camel, goat, alpaca, or other animals is a component material, fifty per centum ad valorem. 287. Aubusson, Axminster, Moquette, and Chenille carpets, figured or plain, carpets woven whole for rooms, and all carpets or carpeting of like character or description, and oriental, Berlin, and other similar rugs, forty per centum ad valorem. 288. Saxony, Wilton, and Tournay velvet carpets, figured or plain, and all carpets or carpeting of like character or description, forty per centum ad valorem. 289. Brussels carpets, figured or plain, and all carpets or carpeting of like character or description, forty per centum ad valorem. 290. Velvet and tapestry velvet carpets, figured or plain, printed on the warp or otherwise, and all carpets or carpeting of like character or description, forty per centum ad valorem. ACT OF AUG. 27, 1894. 489 291. Tapestry Brussels carpets, figured or plain, and all carpets or carpeting of like character or description, printed on the warp or otherwise, forty-two and one-half per centum ad valorem. 292. Treble ingrain, three-ply, and all chain Venetian carpets, thirty-two and one-half per centum ad valorem. 293. Wool Dutch and two-ply ingrain carpets, thirty per centum ad valorem. 294. Druggets and bockings, printed, colored, or otherwise, felt car- peting, figured or plain, thirty per centum ad valorem. 295. Carpets and carpeting of wool, flax, or cotton, or composed in part of either, not specially provided for in this Act, thirty per centum ad valorem. 296. Mats, rugs for floors, screens, covers, hassocks, bed sides, art Mats, &c. squares, and other portions of carpets or carpeting made wholly or in part of wool, and not specially provided for in this Act, shall be sub- jected to the rate of duty herein imposed on carpets or carpetings of like character or description. 297. The reduction of the rates of duty herein provided for manu- YsqP*^' January factures of wool shall take effect January first, eighteen hundred and ' ninety-five. Schedule L. — Silks and Silk Goods. c ■^?''®''"'I '-'-.TT Silks and silk Laces, &c. 298. Silk, partially manufactured from cocoons or from waste silk, t^^"*'^ manufac- and not further advanced or manufactured than carded or combed silk, twenty per centum ad valorem. Thrown silk, not more advanced than singles, tram, organzine, sewing silk, twist, floss, and silk threads or yarns of every description, and spun silk in skein, cops, warps, or on beams, thirty per centum ad valorem. 299. Velvets, chenilles, or other pile fabrics, composed of silk, or of velvets, &c. which silk is the component material of chief value, one dollar and fifty cents per pound; plushes, composed of silk, or of which silk is the component material of chief value, one dollar per pound; but in no case shall the foregoing articles pay a less rate of duty than fifty per centum ad valorem. 300. Webbings, gorings, suspenders, braces, beltings, bindings, webbings, &c. braids, galloons, fringes, cords, and tassels, any of the foregoing which are elastic or non elastic, buttons, and ornaments, made of silk, or of which silk is the component material of chief value, forty-five per centum ad valorem. 301. Laces and articles made wholly or in part of lace, and em- broideries, including articles or fabrics embroidered by hand or ma- chinery, handkerchiefs, neck rufflings and ruchings, nettings, and veil- ings, clothing ready made, and articles of wearing apparel of every description, including knit goods made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, composed of silk, or of which silk is the component material of chief value, and beaded silk goods, not specially provided for in this Act, fifty per centum ad valorem. 302. All manufactures of silk, or of which silk is the component tures '' ™'"'"^^'=' material of chief value, including those having India rubber as a com- ponent material, not specially provided for in this Act, forty-five per centum ad valorem. Schedule M. — Pulp, Papers, and Books. Pu!p*;''pa^peri "^a^ books. _. -r. Pulp and paper. Pulp and Paper : 303. Mechanically-ground wood pulp and chemical wood pulp un- bleached or bleached, ten per centum ad valorem. 304. Sheathing paper and roofing- felt, ten per centum ad valorem. 490 ACT OF AUG. 27, 1894. 306. Printing paper, unsized, sized or glued, suitable only for books and newspapers, fifteen per centum ad valorem. 307. Papers known commercially as copying paper, filtering paper, silver paper, and tissue paper, white, printed, or colored, made up in copying books, reams, or in any other form, thirty-five per centum ad valorem; albumenized or sensi- tized paper, and writing paper and envelopes embossed, en- graved, printed or ornamented, thirty per centum ad va- lorem. 308. Parchment papers, and surface-coated papers, and manufac- tures thereof, cardboards, and photograph, autograph, and scrap albums, wholly or partially manufactured, thirty per ^'■'°*'- centum ad valorem. Lithographic prints from either stone or zinc, bound or unbound (except cigar labels and bands, lettered or blank, music, and illustrations when forming a part of a periodical or newspaper and accompanying the same, or if bound in, or forming part of printed books) , on paper or other material not exceeding eight-thousandths of an inch in thickness, twenty cents per pound; on paper or other material exceeding eight-thousandths of an inch and not exceeding twentj^-thousandths of an inch in thickness, and exceeding thirty-five square inches cutting size in di- mensions, eight cents per pound; prints exceeding eight- thousandths of an inch and not exceeding twenty-thou- sandths of an inch in thickness, and not exceeding thirty- five square inches cutting size in dimensions, five cents per pound; lithographic prints from either stone or zinc on cardboard or other material, exceeding twenty-thousandths of an inch in thickness, six cents per pound; lithographic cigar labels and bands, lettered or blank, printed from either stone or zinc, if printed in less than ten colors, but not including bronze or metal leaf printing, twenty cents per pound; if printed in ten or more colors, or in bronze printing, but not including metal leaf printing, thirty cents per pound; if printed in whole or in part in metal leaf, forty cents per pound. Manufactures of MANUFACTURES OF PaPEK : ^^^^'^' 309. Paper envelopes, twenty per centum ad valorem. 310. Paper hangings and paper for screens or fireboards, writing paper, drawing paper, and all other paper not specially pro- vided for in this act, twenty per centum ad valorem. Books, &c. 311. Blank books of all kinds, twenty per centum ad valorem ; books, including pamphlets and engravings, bound or unbound, pho- tographs, etchings, maps, music, charts, and all printed mat- ter not specially provided for in this Act, twenty-five per centum ad volorem. 312. Playing cards, in packs not exceeding fifty-four cards and at a like rate for any number in excess, ten cents per pack and fifty per centum ad valorem. 313. Manufactures of paper, or of which paper is the component material ®f chief value, not specially provided for in this Act, twenty per centum ad valorem. S c h e d u le N. — SCHEDULE N. — SUNDRIES. Sundries. Hair pencils, &c. 314. Hair pencils, brushes and feather dusters, thirty-five per centum ad valorem ; brooms, twenty per centum ad valorem ; bristles, sorted, bunched, or prepared in any manner, seven and one-half cents per pound. ACT OF AUG. 27, 1894. 491 BtJTTONS AND BuTTON FoEMS : Buttons. 315. Button forms: Lastings, mohair, cloth, silk, or other manu- factures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, ten per centum ad valorem. 316. Buttons commercially known as agate buttons, twenty-five per centum ad valorem ; pearl and shell buttons, wholly or par- tially manufactured, one cent per line button measure of one-fortieth of one inch per gross and fifteen per centum ad valorem. 317. Buttons of ivory, vegetable ivory, glass, bone or horn, wholly or partially manufactured, thirty-five per centum ad valorem. 318. Shoe buttons, made of paper, board, papier mache, pulp, or other similar material not specially provided for in this Act, twenty-five per centum ad valorem. 318^. Coal, bituminous and shale, forty cents per ton ; coal slack or coai. culm such as will pass through a half -inch screen, fifteen cents per ton. 318f . Coke, fifteen per centum ad valorem. 319. Corks, wholly or partially manufactured, ten cents per pound. 320. Dice, draughts, chess-men, chess-balls, and billiard, pool, and bagatelle balls, of ivory, bone, or other materials, fifty per centum ad valorem. 321. Dolls, doll heads, toy marbles of whatever material composed, °°"^' *'^- and all other toys not composed of rubber, china, porcelain, parian, bisque, earthen or stone ware, and not specially provided for in this Act, twenty-five per centum ad valorem. This paragraph shall not ^ '^fglf.®*^* January take effect until January first, eighteen hundred and ninety-five. 322. Emery grains, and emery manufactured, ground, pulverized, or refined, eight-tenths of one cent per pound. Explosive Substances : stfnces'."^'"'^ ^"'" 323. Fire-crackers of all kinds, fifty per centum ad valorem, but no allowance shall be made for tare or damage thereon. 324. Fulminates, fulminating powders, and like articles, not spe- cially provided for in this Act, thirty per centum ad valorem. 325. Gunpowder, and all explosive substances used for mining, blasting, artillery, or sporting purposes, when valued at twenty cents or less per pound, five cents per pound ; valued above twenty cents per pound, eight cents per pound. 326. Matches, friction or lucifer, of all descriptions, twenty per centum ad valorem. 326^. Musical instruments or parts thereof (except pianoforte ac- tions and parts thereof) , strings for musical instruments not otherwise enumerated, cases for musical instruments, pitch pipes, tuning forks, tuning hammers, and metronomes, twenty-five per centum ad valorem. 327. Percussion caps, thirty per centum ad valorem ; blasting caps, two dollars and seven cents per thousand caps. 328. Feathers and downs of all kinds, when dressed, colored, or manufactured, including quilts of down and other manufactures of down, and also including dressed and finished birds suitable for mil- linery ornaments, and artificial and ornamental feathers, fruits, grains, leaves, flowers, and stems, or parts thereof, of whatever material com- posed, suitable for millinery use, not specially provided for in this Act, thirty-five per centum ad valorem. 329. Furs, dressed on the skin but not made up into articles, twenty per centum ad valorem ; furs not on the skin, prepared for hatters' use, twenty per centum ad valorem. 330. Fans of all kinds, except common palm-leaf fans, forty per centum ad valorem. 331. Gun wads of all descriptions, ten per centum ad valorem. 492 ACT OP AUG. 27, 1894. Jewelry and pre- cious stones. 337. 338. 332. Hair, human, if clean or drawn but not manufactured, twenty per centum ad valorem. 332^. Hair, curled, suitable for beds or mattresses, ten per centum ad valorem. 333. Haircloth known as "crinoline cloth," six cents per square yard. 334. Haircloth known as " hair seating," twenty cents per square yard. 335. Hats for men's, women's, and children's wear, composed of the fur of the rabbit, beaver, or other animals, or of which such fur is the component material of chief value, wholly or partially manufactured, including fur hat bodies, forty per centum ad valorem. Jewelry and precious stones : 336. Jewfelry: All articles, not specially provided for in this Act, commercially known as " jewelry," and cameos in frames, thirty-five per centum ad valorem. Pearls, including pearls strung but not set, ten per centum ad valorem. Precious stones of all kinds, cut but not set, twenty-five per centum ad valorem ; if set, and not specially provided for in this Act, including pearls set thirty per centum ad valorem ; imitations of precious stones, not exceeding an inch in dimen- sions, not set, ten per centum ad valorem. And on uncut pre- cious stones of all kinds, ten per centum ad valorem. ma^nulaetoes'or'^ Leather, AND MANUPAOTTJRES or: 339. Sole leather, ten per centum ad valorem. 340. Bend or belting leather, and leather not specially provided for in this Act, ten per centum ad valorem. 341. Calfskins, tanned, or tanned and dressed, dressed upper leather, including patent, enameled, and japanned leather, dressed or undressed, and finished ; chamois or other skins not specially enumerated or provided for in this Act, twenty per centum ad valorem ; bookbinders' calfskins, kangaroo, sheep and goat skins, including lamb and kid skins, dressed and finished, twenty per centum ad valorem ; skins for morocco, tanned but unfinished, ten per centum ad valorem; pianoforte leather and pianoforte action leather, twenty per centum ad valorem ; boots and shoes, made of leather, twenty per centum ad valorem. Leather cut into shoe uppers or vamps, or other forms, suit- able for conversion into manufactured articles, twenty per centum ad valorem. Gloves made wholly or in part of leather, whether wholly or partly manufactured, shall pay duty at the following rates, the lengths stated in each case being the extreme length when stretched to their full extent, namely : Ladies' or children's "glace" finish, Schmaschen (of sheep origin), not over fourteen inches in length, one dollar per dozen pairs; over fourteen inches and not over seventeen inches in length, one dollar and fifty cents per dozen pairs; over seventeen inches in length, two dollars per dozen pairs ; men's "glace" finish, Schmaschen (sheep), three dollars per dozen pairs. Ladies' or children's " glace " finish, lamb or sheep, not over fourteen inches in length, one dollar and seventy-five cents per dozen pairs ; over fourteen and not over seventeen inches in length, two dollars and seventy-five cents per dozen pairs ; over seventeen inches in length, three dollars "and seventy-five cents per dozen pairs. Men's " glace " finish, lamb or sheep, four dollars per dozen pairs. GloTes. Glace finish. 342. 343. 344. 346. ACT OF AUG. 2T, 1894. 493 346. Ladies' or children's " glace " finish, goat, kid, or other leather than of sheep origin, not over fourteen inches in length, two dollars and twenty-five cents per dozen pairs ; over fourteen and not over seventeen inches in length, three dollars per dozen pairs ; over seventeen inches in length, four dollars per dozen pairs; men's " glace" finish, kid, goat, or other leather than of sheep origin, four dollars per dozen pairs. 347. Ladies' or children s, of sheep origin, with exterior grain sur- Sheep, e x t erior face removed, by whatever name kaown, not over seventeen moved." inches in length, one dollar and seventy-five cents per dozen pairs; over seventeen inches in length, two dollars and seventy-five cents per dozen pairs; men's, of sheep origin, with exterior surface removed, by whatever name known, four dollars per dozen pairs. 348. Ladies or children's kid, goat, or other leather than of sheep Kid, &c., exterior origin, with exterior grain surface removed, by whatever moved" name known, not over fourteen inches in length, two dollars and twenty-five cents per dozen pairs; over fourteen inches and not over seventeen inches in length, three dollars per dozen pairs; over seventeen inches in length, four dollars per dozen pairs; men's goat, kid, or other leather than of sheep origin, with exterior grain surface removed, by what- ever name known, four dollars per dozen pairs. 349. In addition to the foregoing rates, there shall be paid on all Lined. leather gloves, when lined, one dollar per dozen pairs. 350. Glove tranks, with or without the usual accompanying pieces, Tranits. shall pay seventy-five per centum of the duty provided for the gloves in the fabrication of which they are suitable. Miscellaneous manttfactures : m i s c e i laneous 361. Manufactures of amber, asbestus, bladders, coral, cork, catgut '"'^°" or whipgut or wormgut, jet, paste, spar, wax, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, twenty- five per centum ad valorem. 352. Manufactures of bone, grass, horn, India rubber, palm leaf, straw, weeds, or whalebone, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, twenty-five per centum ad valorem. But the terms grass and straw shall be under- stood to mean these substances in their natural form and structure and not the separated fiber thereof. 353. Manufactures of leather, fur, gutta-percha, vulcanized India rubber, known as hard rubber, human hair, papier-mache, plaster of Paris, indurated fiber wares, and other manufac- tures composed of wood or other pulp, or of which these substances or either of them is the component material of chief value, all of the above not specially provided for in this Act, thirty per centum ad valorem. 364. Manufactures of ivory, vegetable ivory, mother-of-pearl, gela- tine, and shell, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, and manufactures known com- mercially as bead, beaded or jet trimmings or ornaments, thirty-five per centum ad valorem. 356. Masks, composed of paper or pulp, twenty-five per centum ad valorem. 356. Matting and mats made of cocoa fiber or rattan, twenty per centum ad valorem. 494 ACT OF AUG. 27, 1894. Smokers' articles. 357. Pencils of wood filled with lead or other material, and slate pencils covered with wood, fifty per centum ad valorem ; all other slate pencils, thirty per centum ad valorem. 358. Pencil leads not in wood, ten per centum ad valorem. 358|. Photographic dry plates or films, twenty-five per centum ad valorem. 359. Pipes, pipe bowls, of all materials, and all smokers' articles whatsoever, not specially provided for in this Act, including cigarette books, cigarette-book covers, pouches for smoking or chewing tobacco, and cigarette paper in all forms, fifty per centum ad valorem; all common tobacco pipes and pipe bowls made wholly of clay, valued at not more than fifty cents per gross, te*n per centum ad valorem. 360. Umbrellas, parasols, and sunshades, covered with material composed wholly or in part of silk, wool, worsted, the hair of the camel, goat, alpaca, or other animals, or other material than paper, forty-five per centum ad valorem. Sticks for: 361. Umbrellas, parasols, and sunshades, if plain or carved, finished or unfinished, thirty per centum ad valorem. 362. Waste, not specially provided for in this Act, ten per centum ad valorem. FEEE LIST. Articles from duty. exempt Qec. 2. On and after the first day of August, eighteen hundred and ninetj'-four, unless otherwise provided for in this Act, the following articles, when imported, shall be exempt from duty : 363. Acids used for medicinal, chemical, or manufacturing p\rr- poses, not especially provided for in this Act. 364. Aconite. 365. Acorns, raw, dried or undried, but unground. 366. Agates, unmanufactured. 367. Albumen. Alizarin, and alizarin colors or dyes, natural or artificial. Amber, and amberoid unmanufactured, or crude gum. Ambergris. 368. 369. 370. (.) 372. Animals. Proviso. Registry required. Animals straying. Animals for hlbition, &c. Bond. Aniline salts. 373. Any animal imported specially for breeding purposes shall be admitted free : Provided^ That no such animal shall be admitted free unless pure bred of a recognized breed, and duly registered in the book of record established for that breed, and the Secretary of the Treasury may prescribe such additional regulations as may be required for the strict enforcement of this provision. Cattle, horses, sheep, or other domestic animals which have strayed across the boundary line into any foreign country, or have been or may be driven across such boundary line by the owner for pasturage purposes, together with their increase, may be brought back to the United States free of duty under regulations to be prescribed by the Secretary of the Treasury. 374. Animals brought into the United States temporarily for a period not exceeding six months, for the purpose of exhibition or competition for prizes offered by any agricultural or racing associa- tion; but a bond shall be given in accordance with regulations pre- scribed by the Secretary of the Treasury; also, teams of animals, including their harness and tackle and the wagons or other vehicles " Note. — Item 371 i« omitted in the original act, and Supplement to the Ee- vised Statutes. ACT OF AUG. 27, 1894. 495 actually owned by persons emigrating from foreign countries to the teaj^™'^"^^"*^ United States with their families, and in actual use for the purpose of such emigration under such regulations as the Secretary of the Treasury may prescribe; and wild animals intended for exhibition wiia animals. in zoological collections for scientific and educational purposes, and not for sale or profit. 375. Annatto, roucou, rocoa, or Orleans, and all extracts of. 376. Antimony ore, crude sulphite of, and antimony, as regulus or metal. 377. Apatite. 380. Argal, or argol, or crude tartar. 381. Arrow root, raw or unmanufactured. 382. Arsenic and sulphide of, or orpiment. 383. Arseniate of aniline. 384. Art educational stops, composed of glass and metal, and valued at not more than six cents per gross. 385. Articles imported by the United States. 386. Articles in a crude state used in dyeing or tanning not spe- cially provided for in this Act. 387. Articles the growth, produce, and manufacture of the United froi^" troad^*'"'°^^ States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means; casks, barrels, carboys, bags, and other vessels of American manufacture exported filled with American prod- ucts, or exported empty and returned filled with foreign products, including shooks when returned as barrels or boxes ; also quicksilver flasks or bottles, of either domestic or foreign manufacture, which shall have been actually exported from the United States ; but proof i^^^°°^ °^ identity, of the identity of such articles shall be made, under general regula- tions to be prescribed by the Secretary of the Treasury, but the ex- emption of bags from duty shall apply only to such domestic bags as may be imported by the exporter thereof, and if any such articles are subject to internal tax at the time of exportation such tax shall be proved to have been paid before exportation and not refunded : Provided, That this paragraph shall not apply to any article upon Provisos, which an allowance of drawback has been made, the reimportation of which is hereby prohibited except upon payment of duties equal Payment of da- to the drawbacks allowed ; or to any article manufactured in bonded warehouse and exported under any provision of law : And provided further. That when manufactured tobacco which has been exported ^ Manufactured to- without payment of internal-revenue tax shall be reimported it shall be retained in the custody of the collector of customs until internal- revenue stamps in payment of the legal duties shall be placed thereon. 388. Asbestos, unmanufactured. 389. Ashes, wood and lye of, and beet-root ashes. 390. Asphaltum and bitumen, crude or dried, but not otherwise manipulated or treated. 391. Asafetida. 392|. Bagging for cotton, gunny cloth, and all similar material Cotton bagging, suitable for covering cotton, composed in whole or in part of hemp, flax, jute, or jute butts. 393. Balm of Gilead. 394. Barks, cinchona or other, from which quinine may be ex- tracted. 395. Baryta, carbonate of, or witherite, and baryta, sulphate of, or barytes, unmanufactured, including barytes earth. 396. Bauxite, or beauxite. 397. Beeswax. 496 ACT OF AUG. 27, 1894. 398. Bells, broken, and bell metal broken and fit only to be reman- ufactured. Binding twine. 399 ^i binding twine manufactured in whole or in part from New Zealand hemp, istle or Tampico fiber, sisal grass, or sunn, of single ply and measuring not exceeding six hundred feet to the pound, and manila twine not exceeding six hundred and fifty feet to the pound. 400. Bird skins, prepared for preservation, but not further ad- vanced in manufacture. 401. Birds and land and water fowls. 402. Bismuth. 403. Bladders, and all integuments of animals, and fish sounds or bladders, crude, salted for preservation, and unmanufactured, not specially provided for in this Act. 404. Blood, dried. 405. Blue vitriol, or sulphate of copper. 406. Bologna sausages. 407. Bolting cloths, especially for milling purposes, but not suita- ble for the manufacture of wearing apparel. 408. Bones, crude, or not burned, calcined, ground, steamed, or otherwise manufactured, and bone dust or animal carbon, and bone ash, fit only for fertilizing purposes. Books, &C. ^j^Q Books, engravings, photographs, bound, or unbound, etchings, music, maps, and charts, which shall have been printed more than twenty years at the date of importation, and all hydrographic charts, and scientific books and periodicals devoted to original scientific re- search, and publications issued for their subscribers by scientific and literary associations or academies, or publications of individuals for gratuitous private circulation and public documents issued by foreign Governments. 411. Books and pamphlets printed exclusively in languages other than English ; also Dooks and music, in raised print, used exclusively by the blind. 412. Books, engravings, photographs, etchings, bound or unbound, maps and charts imported by authority or for the use of the United States or for the use of the Library of Congress. 413. Books, maps, music, lithographic prints, and charts, specially imported, not more than two copies in any one invoice, in good faith, for the use of any society incorporated or established for educational, philosophical, literary, or religious purposes, or for the encourage- ment of the fine arts, or for the use or by order of any college, acad- emy, school, or seminary of learning in the United States, or any State or public library, subject to such regulations as the Secretary of the Treasury shall prescribe. 414. Books, libraries, usual furniture, and similar household effects of persons or families from foreign countries, if actually used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. 416. Brazil paste. 417. Braids, plaits, laces, and similar manufactures composed of straw, chip, grass, palm leaf, willow, osier, or rattan, suitable for making or ornamenting hats, bonnets, and hoods. 418. Brazilian pebble, unwrought or unmanufactured. 419. Breccia, in blocks or slabs. 420. Bristles, crude, not sorted, bunched, or prepared. 421. Bromine. 422. Broom corn. 423. Bullion, gold or silver. 424. Burgundy pitch. 42-iTl. Burlaps, and bags for grain made of burlaps. ACT OF AUG. 27, 1894. 497 425. Cabbages. 426. Old coins and medals, and other antiquities, but the term " antiquities " as used in this Act shall include only such articles as are suitable for souvenirs or cabinet collections, and which shall have been produced at any period prior to the year seventeen hundred. 427. Cadmium. 428. Calamine. 429. Camphor, crude. 430. Castor or castoreum. 431. Catgut, whipgut, or wormgut, unmanufactured, or not further manufactured than in strings or cords. 432. Cerium. 433. Chalk, unmanufactured. 434. Charcoal. 435. Chicory root, raw, dried, or undried, but unground. 436. Cider. 437. Civet, crude. 438. Chromate of iron or chromic ore. 439. Clay — Common blue clay in casks suitable for the manufac- ture of crucibles. 441. Coal, anthracite, and coal stores of American vessels, but none shall be unloaded. 443. Coal tar, crude, and all preparations except medicinal coal-tar preparations and products of coal tar, not colors or dyes, not specially provided for in this Act. 444. Cobalt and cobalt ore. 445. Cocculus indicus. 446. Cochineal. 447. Cocoa, or cacao, crude, leaves, and shells of. 448. Coffee. 449. Coins, gold, silver, and copper. 450. Coir, and coir yarn. 451. Copper imported in the form of ores. 452. Old copper, fit only for manufacture, clipping from new cop- per, and all composition metal of which copper is a component ma- terial of chief value not specially provided for in this Act. 453. Copper, regulus of, and black or coarse copper, and copper cement. 454. Copper in plates, bars, ingots, or pigs, and other forms, not manufactured, not specially provided for in this Act. 455. Copperas, or sulphate of iron. 456. Coral, marine, uncut, and unmanufactured. 457. Cork wood or cork bark, unmanufactured. 458. Cotton, and cotton waste or flocks. 469. Cotton ties of iron or steel cut to lengths, punched or not cotton ties. punched, with or without buckles, for baling cotton. 460. Cryolite, or kryolith. 461. Cudbear. 462. Curling stones, or quoits, and curling-stone handles. 463. Curry, and curry powder. 464. Cutch. 465. Cuttlefish bone. 466. Dandelion roots, raw, dried, or undried, but unground. 467. Diamonds ; miners', glaziers', and engravers' diamonds not set, Diamoads. and diamond dust or bort, and jewels to be used in the manufacture of watches or clocks. 468. Divi-divi. 469. Dragon's blood. 470. Drugs, such as barks, beans, berries, balsams, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, 13911— H. Doc. 671, 61-2 32 498 ACT OF AUG. 27, 1894. Proviso. Game birds' excluded. Fish. Fruits and nuts, Proviso. Glass disks. grains, gums and gum resin, herbs, leaves, lichens, mosses, nuts, roots and stems, spices, vegetables, seeds aromatic, seeds of morbid growth, weeds, and woods used expressly for dyeing; any of the foregoing drugs which are not edible, and which have not been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act. gggg 471. Eggs of birds, fish, and insects : Provided, however, That this shall not be held to include the eggs of game birds the importation of ■which is prohibited except specimens for scientific collections. 472. Emery ore. 473. Ergot. 474. Common palm leaf fans, and palm leaf unmanufactured. 476. Farina. 476. Fashion plates, engraved on steel or copper or on wood, col- ored or plain. 477. Feathers and downs for beds, and feathers and downs of all kinds, crude or not dressed, colored, or manufactured, not specially provided for in this Act. 478. Feldspar. 479. Felt, adhesive, for sheathing vessels. 480. Fibrin, in all forms. 481. Fish, frozen or packed in ice fresh. 482. Fish for bait. 483. Fish skins. 484. Flint, flints, and ground flint stones. 485. Floor matting manufactured from round or split straw, in- cluding what is commonly known as Chinese matting. 486. Fossils. 487. Fruit plants, tropical and semitropical, for the purpose of propagation or cultivation. Fruits and Nuts: 489. Fruits, green, ripe, or dried not specially provided for in this Act. 490. Tamarinds. 491. Brazil nuts, cream nuts, palm nuts, and palm-nut kernels not otherwise provided for. 492. Furs, undressed ; dressed fur pieces suitable only for use in the manufacture of hatter's fur. 493. Fur skins of all kinds not dressed in any manner. 494. Gambler. 495. Glass, broken, and old glass, which can not be cut for use, and fit only to be remanufactured. 496. Glass plates or disks, rough-cut or unwrought, for use in the manufacture of optical instruments, spectacles, and eyeglasses, and suitable only for such use : Provided, however, That such disks exceed- ing eight inches in diameter may be polished sufficiently to enable the character of the glass to be determined. Grasses and Fibers: 497. Istle or Tampico fiber, jute, jute butts, manila, sisal grass, sunn, flax straw, flax not hackled, tow of flax or hemp, hemp not hackled, hemp, flax, jute, and tow wastes, and all other textile grasses or fibrous vegetable substances, unmanufac- tured or undressed, not specially provided for in this Act. 498. Gold-beaters' molds and gold-beaters' skins. 499. Grease and oils, including cod oil, such as are commonly used in soap-making or in wire-drawing, or for stuffing or dressing leather, and which are fit only for such uses, not specially provided for in this Act. 500. Guano, manures, and all substances expressly used for manure. ACT OF AUG. 27, 1894. 499 501. Gunny bags and gunny cloths, old or refuse, fit only for re- manufacture. 503. Gutta-percha, crude. 504. Hair of horse, cattle, and other animals, cleaned or uncleaned, drawn or undrawn, not specially provided for in this Act; and human hair, raw, uncleaned, and not drawn. 505. Hides and skins, raw or uncured, whether dry, salted, or ^'''®^ ^^ ^^'°*- pickled. 506. Hide cuttings, raw, with or without hair, and all other glue stock. 507. Hide rope. 608. Hones and whetstones. 509. Hoofs, unmanufactured. 510. Hop roots for cultivation. 511. Horns, and parts of, unmanufactured, including horn strips and tips. 512. Ice. 513. India rubber, crude, and milk of, and old scrap or refuse India rubber, which has been worn out by use and is fit only for remanufacture. 514. Indigo, and extracts or partes of, and carmines. 515. Iodine, crude, and resublimed. 516. Ipecac. 517. Iridium. 519. Ivory, sawed or cut into logs, but not otherwise manufac- tured, and vegetable ivory. 520. Jalap. 521. Jet, unmanufactured. 522. Joss stick, or Joss light. 523. Junk, old. 624. Kelp. 526. Kieserite. 626. Kyanite, or cyanite, and kainite. 627. Lac-dye, crude, seed, button, stick, and shell. 628. Lac spirits. 529. Lactarine. 531. Lava, unmanufactured. 532. Leeches. 533. Lemon juice, lime juice, and sour-orange juice. 534. Licorice root, unground. 536. Lifeboats and life-saving apparatus specially imported by societies incorporated or established to encourage the saving of human life. 536. Lime, citrate of. 537. Lime, chloride of, or bleaching powder. 638. Lithographic stones not engraved. 539. Litmus, prepared or not prepared. 540. Loadstones. 541. Madder and munjeet, or Indian madder, ground or prepared, and all extracts of. 542. Magnesia, sulphate of, or Epsom salts. 543. Magnesite, or native mineral carbonate of magnesia. 544. Magnesium. 646. Magnets. 546. Manganese, oxide and ore of. 547. Manna. 548. Manuscripts. 549. Marrow, crude. 650. Marsh mallows. 500 ACT OF AUG. 27, 1894. Mineral waters. Molasses. Oils. Proviso. Petroleum country duty. Paintings, &c. Definitions. 551. Medals of gold, silver, or copper, and other metallic articles manufactured as trophies or prizes, and actually received or be- stowed and accepted as honorary distinctions. 553. Meerschaum, crude or unmanufactured. 554. Milk, fresh. 655. Mineral waters, all not artificial, and mineral salts of the same, obtained by evaporation, when accompanied by duly authen- ticated certificate, showing that they are in no way artificially pre- pared, and are the product of a designated mineral spring; lemon- ade, soda-water, and all similar waters. 556. Minerals, crude, or not advanced in value or condition by re- fining or grinding, or by other process of manufacture, not specially provided for in this Act. 557. Models of inventions and of other improvements in tlie arts, including patterns for machinery, but no article shall be deemed a model or pattern which can be fitted for use otherwise. 557^. Molasses testing not above forty degrees polariscope test, and containing twenty per centum or less of moisture. 658. Moss, seaweeds, and vegetable substances, crude or unmanu- factured, not otherwise specially provided for in this Act. 659. Musk, crude, in natural pods. 560. Myrobolan. 561. Needles, hand-sewing and darning. 562. Newspapers and periodicals ; but the term " periodicals " as herein used shall be understood to embrace only unbound or paper- covered publications, containing current literature of the day and issued regularly at stated periods, as weekly, monthly, or quarterly. 664. Nux vomica. 565. Oakum. 666. Ocher and ochery earths, sienna and sienna earths, umber and umber earths, not specially provided for in this Act, dry. 567. Oil cake. 568. Oils : Almond, amber, crude and rectified ambergris, anise or anise seed, aniline, aspic or spike lavender, bergamot, cajeput, cara- way, cassia, cinnamon, cedrat, chamomile, citronella or lemon grass, civet, cotton seed, croton, fennel. Jasmine or Jasimine, Juglandium, Juniper, lavender, lemon, limes, mace, neroli or orange flower, en- fleurage grease, nut oil or oil of nuts not otherwise specially provided for in this Act, orange oil, olive oil for manufacturing or mechanical purposes unfit for eating and not otherwise provided for in this Act, ottar of roses, palm and cocoanut, rosemary or anthoss, sesame or sesamum seed or bean, thyme, origanum red or white, valerian; and also spermaceti, whale, and other fish oils of American fisheries, and all fish and other products, of such fisheries ; petroleum, crude or refined : Provided^ That if there be imported into the United States Imposing crude petroleum, or the products of crude petroleum produced in any country which imposes a duty on petroleum or its products exported from the United States, there shall be levied, paid and collected upon said crude petroleum or its products so imported, forty per centum ad valorem. 569. Opium, crude or unmanufactured, and not adulterated, con- taining nine percentum and over of morphia. 570. Orange and lemon peel, not preserved, candied, or otherwise prepared. 571. Orchil, or orchil liquid. 573. Ores, of gold, silver, and nickel, and nickel matte. 574. Osmium. 575. Paintings, in oil or water colors, original drawings and sketches, and artists' proofs of etchings and engravings, and statuary, not otherwise provided for in this Act, but the term " statuary " as from ACT OF AUG. 27, 1894. 501 herein used shall be understood to include only professional produc- tions, whether round or in relief, in marble, stone, alabaster, wood, or metal, of a statuary or sculptor, and the word " painting," as used in this Act, shall not be understood to include such as are made wholly or in part by stenciling or other mechanical process. 576. Palladium. 577. Paper stock, crude, of every description, including all grasses, fibers, rags, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, old or refused gunny bags or gunny cloth, and poplar or other woods, fit only to be converted into paper. 678. Paraffine. 579. Parchment and vellum. 580. Pearl, mother of, not sawed or cut, or otherwise manufactured. 581. Pease, green, in bulk or in barrels, sacks, or similar packages. 582. Peltries and other usual goods and effects of Indians passijig Peitries, &c., of or repassing the boundary line of the United States, under such r ;gu- i°'J'ans. lations as the Secretary of the Treasury may prescribe; Provided, F™,^'^",-, That this exemption shall not apply to goods in bales or other pack- usuaFbaiesf&e.^ ages unusual among Indians. 583. Personal and household effects not merchandise of citizens of the United States dying in foreign countries. 584. Pewter and britannia metal, old, and fit only to be re-manu- factured. 585. Philosophical and scientific apparatus, utensils, instruments and preparations, including bottles and boxes containing the same; statuary, casts of marble, bronze, alabaster, or plaster of Paris ; paint- ings, drawings, and etchings, specially imported in good faith for the use of any society or institution incorporated or established for re- ligious, philosophical, educational, scientific, or literary purposes, or for encouragement of the fine ails, and not intended for sale. 586. Phosphates, crude or native. 587. Plants, trees, shrubs, and vines of all kinds commonly known as nursery stock, not specially provided for in this Act. 588. Plaster of Paris and sulphate of lime, unground. 689. Platina, in ingots, bars, sheets, and wire. 590. Platinum, unmanufactured, and vases, retorts, and other appa- ratus, vessels, and parts thereof composed of platinum, adapted for chemical uses. 591. Plows, tooth and disk harrows, harvesters, reapers, agricul- piet^nts^*"'^^' *™' tural drills, and planters, mowers, horserakes, cultivators, threshing machines and cotton gins: Provided, That all articles mentioned in ^mj"•"''• district shall make from such information as he can obtain an esti- mate of the amount of such income and then add fifty per centum thereto, which said assessment so made shall then be the lawful assess- ment of such income. Sec. 37. That it shall be the duty of every collector of internal Receipts for pay- revenue, to whom any payment of any taxes other than the tax repre- ^amp°taxes*'^ sented by an adhesive stamp or other engraved stamp is made under the provisions of this Act, to give to the person making such payment a full written or printed receipt, expressing the amount paid and the particular account for which such payment was made ; and whenever such payment is made such collector shall, if required, give a separate receipt for each tax paid by any debtor, on account of payments made to or to be made by him to separate creditors in such form that such debtor can conveniently produce the same separately to his several creditors in satisfaction of their respective demands to the amounts specified in such receipts ; and such receipts shall be sufficient evidence in favor of such debtor, to justify him in withholding the amount therein expressed from his next payment to his creditor ; but such Acceptance of re- creditor may, upon giving to his debtor a full written receipt, ''^'^^ ^^ creditor, acknowledge the payment to him of whatever sum may be actually paid, and accepting the amount of tax paid as aforesaid (specifying the same) as a further satisfaction of the debt to that amount, re- quire the surrender to him of such collector's receipt. 520 ACT OF AUG. 27, 1894. starn"^ ta?^of 2 ®^^- ^^' '^^^^ ^^ *^