TARIFF OF TIIK (l[{in|f d(^i[atc ^inUs of glmerica APPROVED BY COiNGRESS, MAY 21, 1861. TO BE OF FORCE Fi^oiii a,ncl A.ftei- Aiig-iTsst 31, 15!*IC51. CHAKLKSTON: STK A M-ru W Ki: rUKSSKS OK KVAXS it COG8WKI, 1, u Uro'iil Hnle, in the rough, slab or lilock, unmanufactured; metals, unmanu- factured, not otlierwise provided for; mineral kermes; mineral and bituminous substances in a crude state, not otherwise provided lor; moss, iccland; music, printed with Hues, bound or unbound. Iv'atron ; nickel; nuts, uot otherwise provided for; nut galls ; nux vomica. Oakum; oranges, lemons, and limes; orpiment. Palm leaf, unmanufactured ; pearl, mother of; pine apples; plantains; platina, unmanufactured; polishing stones; potatoes; Prussian blue; pumice and pumice stone. Ratausand reeds, unmanufactured; red chalk; rotten stone. SatHower ; sal soda, and all carbonates and sulphates of soda, bv whatever names designated, not otherwise provi- ded for; seedlac; shellac; silk, raw, not more advanced in manufacture than singles, tram and thrown, or organzine ; sponges ; steel in bars, sheets and plates, not further ad- vanced in manufacture than by rolling, and cast steel in bars; sumac; sulphur, flour of Tallow, marrow, and all other grease or soap stocks and soap stufls, not otherwise provided for ; tea, terne tin, in plates or sheets; tea/Je, terra japonica, catechu, tin in plates or sheets and tin foil ; tortoise and other shells, un- manufactured ; trees, shrubs, bulbs, plants and roots, not otherwise i)rovided for; turmeric. 12 "Watclies and parts of watches ; woad or pastel ; woods ; viz., cedar, box, ebony, lignumvitfe, granadilla, mahogany, rose-wood, satin-wood, and all other woods, unmanufac- tured. Iron ore, and iron in blooms, loops and pigs. Maps and charts. Paintings and statuary not otherwise provided for. "Wool, uiinianufactured, of every description, and haii- of the Alpaca goat and other like animals. Specimens of natural history, mineralogy or botany, not otherwise provided for. Yams. Leaf and unmanufactured tobacco. SCHEDULE E. Five per centum ad valorem. Articles used in dyeing and tanning, not otherwise pro- vided for. Brass, in bars or pigs, old and fit only to be remanufac- tured; bells, old; bell metaL Copper in pigs or bars; copper ore; copper, when old and fit only to be remanufactured ; cutch. Diamonds, cameos, mosaics, pearls, gems, rubies, and other precious stones, and imitations thereof, when not set. Emer}' in lump or i)ulverized. Felt, adhesive for sheathing vessels ; fuller's earth. Gums of all sorts, not otherwise provided for ; gutta percha, unmanufactured. Lidigo ; india rubber, in bottles, slabs or sheets, unman- ufactured ; india rubber, milk of. Junk, old. Plaster of Paris or sulphate of lime, ground or unground ; raw hides and skins of all kinds, undressed. Sheathing copper, but no copper to be considered as such except in sheets forty-eight inches long and fourteen inches wide, and weighing from eleven to thirty-four ounces ; sheathing or yellow metal not wholly or part of iron ; sheathing or yellow metal nails, expressly for sheathing vessels; sheathing paper, stave bolts and shingle bolts. 13 Tin ore and tin in pigs or bars ; type, old and tit only to be remauufactured. Wold. Zinc, spelter, or tentencgue, nnniannfaetured. SCHEDULE F. Specific Duties. lee — one dollar and fifty cents per ton. Salt, ground, blown, or rock — two cents per bushel, of fifty-six pounds per bushel. SCHEDULE G. Exempt from Dutij. Books, maps, charts, mathematical and nautical instru- ments, philosophical apparatus, and all other articles what- ever, imported for the use of the Confederate States; books, pamphlets, periodicals and tracts, published by religious associations All philoso])hical apjiaratus, instruments, books, maps and charts, statues, statuary, busts and casts, of marble, bronze, alabaster or plaster of Paris, paintings and draw- ings, etchings, specimens of sculjtture, cabinet o^ coins, medals, gems, and all collections of antirpiities. Provided the same be specially imported in good faith for the use of an}' society, incorporated or established for philosophical and literary purposes, or for the encouragement of the fine arts, or for the use or by the order of any church, college, academy, school, or seminary of learning in the Confed- erate States. Bullion, gold and silver. Coins, gold, silver and copper : coftee ; cotton : copper, when imported for the mint of the Confederate States. Garden seeds, and all other seeds for agriculiui-al and horticultural purposes; goods, wares and merchandize, the growth, produce or manufacture of the Confederate States, exi[)orted to a foreign country, and brought back to the Confederate States in the same condition as when exported, upon which no drawd)ack has been allowed. Provided, that all regulations to ascertain the identity thereof, prescribed 14 by existing laws, or which niav be prescribed by tlie Secre- tary of the Treasury, shall be coin})lietl with ; guano, ma- nures aud fertilizers of all sorts. Household effects, old and in use, of persons or families from foreign countries, if used abroad by them, and not intended for any other purpose or purposes, or for sale. Models or inventions, or other improvements in the ai'ts. Provided that no article or articles shall be decn)cd a model which can be fitted for use. Paving stones ; personal and household eft'ects, not mer- chandize, of citizens of the Confederate States dying abroad. Specimens of natural history, mineralogy or botany. Provided the same be imported in good faith for the use of any society incorporated or established for philosophical, agricultural or horticultural purposes, or for the use or by the order of any college, academy, school, or seminary cf learning in the Confederate States. Wearing apparel, and other personal efliects not merchan- dize ; professional books, implements, instruments and tools of trades, occupation or employment, of persons ar- riving in the Confederate States. Prou/r/ec/ that this exemp- tion shall not be construed to include machinery, or other articles imported for use in any manufacturing establish- ment, or for sale. Bacon, pork, hams, lard, beef, wheat, flour and bran of wheat, flour and bran of all other grains, Indian corn and meal, barley, rj-e, oats and oatmeal, and living animals of all kinds, not otherwise provided for; also, all agricultural productions, including those of the orchard and garden, in their natural state, not otherwise provided for. Gunpowder, and all the materials of which it is made. Lead, in pigs or bars, in shot or balls, for cannon, mus- kets, rifles, or pistols. Rags, of whatever material composed. Arms, of every description, for military purposes and parts thereof, munitions of war, military accoutrements and percussion caps. Ships, steamers, barges, dredging vessels, machinery, 15 screw pile jetties, and articles to be used in the construc- tion of harbors, and for dredging and improving the same. Sec. 2. And he it further enacted, That there shall be levied, collected and paid, on each and every non-enumerated article which bears a similitude, either in material, quality, texture, or the uses to which it may be applied, to any enu- merated article chargeable with duty, the same rate of duty Avhicli is levied and charged on the enumerated article b}^ the foregoing schedules, which it most resembles in any of the particulars before mentioned ; and if any non-enu- merated article equally resembles two or more enumerated articles on wliit'h diiierent 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. Provided, That 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 charge- able. Provided fiirtlar. That on all articles which are not enumerated in the foregoing schedules, and cannot be classitied under this section, a duty of ten per cent, ad va- lorem shall be charged. Sec. 3. And he it farther enacted, That all goods, wares and merchandize, which may be in the public stores as un- claimed, or in warehouse under warehousing bonds, on the 31st day of August next, shall be subject, on entry thereof for consumption, to such duty as if the same had been imported, respectively after that day. Sec. 4. Ayid he it further enacted, That on the entry of any goods, wares or merchandize, imported on or after the 31st day of August aforesaid, the decision of the collector of customs at the port of importation and entry, as to their liability to duty or exemption therefrom, shall be final and conclusive against the owner, importer, consignee, or agent of any such goods, wares and merchandize, unless the owner, importer, consignee or agent shall, within ten days after such entry, give notice to the collector, in writing, of his dissatisfaction with such decision, setting forth therein distinctly and specifically his ground of objection thereto, 16 and shall, witliiu thirty days after the date of sneh decision, appeal therefrom to the Secretary of the Treasury, Avliose decision on such appeal shall be final and conclusive ; and the said goods, wares and merchandize shall be liable to duty or exemption therefrom accordingly, any Act of Con- gress to the contrary notwithstanding, unless suit shall be brought within thirty days after such decision, for any duties that may have been paid, or may thereafter be paid on said goods, or within thirty days after the duties shall have been paid in cases where such goods shall be in bond. Sec. 5. And be it fariJicr enacted, That it shall be lawful for tlie owner, consignee, or agent of imports which have been actually purchased or procured otherwise than by pur- chase, on entry of the same, 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 imports in the principal markets of the country whence the importations shall have been made, 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 duty should be assessed. And it shall be the duty of the collector within whose district the same may be imported or entered, to cause the dutiable value of such imports to be appraised, estimated and ascertained, in accordance with the provis- ions of existing laws ; and if the appraised value thereof shall exceed by ten per centum, or more, the value so de- clared on entry, then in addition to the duties imposed by law on the same, there shall be levied, collected and paid a duty of 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 or entered value, any law of Congress to the con- trary notwithstanding. Sec. 6. And be it further enacted, That so much of all Acts or parts of Acts as may be inconsistent with the provisions of this Act shall be, and the same are hereby repealed. A-pproved May 21, 1861.