1693. On all wares of cut glass, not specified, three cents per pound, and in addition thereto, an ad valorem duty of thirty per centum;(a) 1694. On other articles of glass, two cents per pound, and an ad valorem duty of twenty per centum;(a)

1695. On paper per pound, folio and quarto post of all kinds, twenty cents, foolscap, drawing and writing paper, seventeen cents, printing, copperplate and stainer's paper, ten cents; sheathing paper, binder's and box boards, and wrapping paper of all kinds, three cents; all other paper fifteen cents.(a)

1696. On all books which the importer shall make satisfactorily appear to the collector of the port, at which the same shall be entered, to have been printed previous to the year one thousand seven hundred and seventy-five, and books printed in other languages than English, Latin and Greek excepted, four cents per volume; on books printed in Latin or Greek, bound, fifteen cents per pound, not bound, thirteen cents; on other books, bound, thirty cents per pound, in sheets or boards, twentysix cents;(a)

1697. On the following articles per hundred weight, viz: On alum, two dollars and fifty cents, copperas, two dollars, hemp, one dollar and seventy-five cents; iron in bars and bolts, not manufactured, in whole or in part by rolling, ninety cents; steel, one dollar; iron in pigs, fifteen cents; wheat flour, fifty cents;(a)

1698. On foreign caught fish, per quintal, one dollar;(a)

1699. On hemp, thirty-five dollars per ton; (a)

1700. Of articles by measure.

1701. On Brussels, Turkey and Wilton carpets and carpeting, fifty cents per square yard; on all Venetian and ingrain carpets or carpeting twenty-five cents per square yard; on all other carpets and carpeting, of wool, flag, hemp or cotton, or parts of either, twenty cents per square yard; on all other carpets, and carpetting mats, and floor cloths, made of tow, flags, or any other material, a duty of thirty per centum, ad valorem.(a)

1702. On wine, per gallon, madeira, burgundy, champaigne, rheinish and tokay, one dollar; sherry and st. Lucar, sixty cents per gallon; lisbon, oporto, and other wines of Portugal, fifty cents; teneriffe, fagal, and other wines of the western islands, forty cents; wines not enumerated, imported in bottles or cases, thirty cents per gallon, when imported otherwise than in bottles or cases, fifteen cents per gallon; on spirits from grain, per gallon, first proof, forty-two cents; second proof, fortyfive cents; third proof, forty-eight cents; fourth proof, fifty-two cents; fifth proof, sixty-two cents; above fifth proof, seventy-five cents;(a)

1703. From other materials than grain, first and second proof, thirtyeight cents; third proof, forty-two cents; fourth proof, forty-eight cents; fifth proof, fifty-seven cents; above fifth proof, seventy cents;(a)

1704. On oil per gallon, spermacetti of foreign fishing, twenty-five cents; on whale and other fish of like fishing, fifteen cents; olive in cask, twenty-five cents; linseed, rapeseed, and hemp-seed, twenty-five cents; on castor, forty cents;(a)

1705. On molasses per gallon, five cents;(a)

1706. On ale, beer and porter per gallon, imported in bottles, twenty cents, not in bottles, fifteen cents;(a)

(a) Act 27th April, 1816,-Act 22nd May, 1824.

1707. On vinegar per gallon, eight cents;(a)

1708. On salt per bushel of fifty-six pounds, twenty cents; wheat per bushel, twenty-five cents; oats and potatoes, ten cents; coals per heaped bushel, six cents;(a)

1709. On window glass, per hundred square feet, not above eight by ten inches in size, three dollars, not above ten inches by twelve, three dollars and fifty cents, above ten inches by twelve, four dollars, all window glass imported in plates uncut, shall be chargeable with the highest rate of duty hereby imposed.(a)

1710. 3. On articles in gross;

1711. On boots, one dollar and fifty cents per pair;(a)

1712. On shoes and slippers per pair, of silk, thirty cents; of leather, twenty-five cents; for children, fifteen cents; of prunnelle, stuff or nankin, twenty-five cents;(a)

1713. On laced boots or bootees per pair, twenty-five cents;(a)

1714. Fish per barrel, mackarel, one dollar and fifty cents; salmon, two dollars; other pickled fish, one dollar.(b)

1715. On black glass bottles per gross, not exceeding the capacity of one quart, two dollars; exceeding one but not more than two quarts, two dollars and fifty cents; over two quarts and not exceeding one gallon, three dollars; demijohns, twenty-five cents each; on apothecaries' vials of the capacity of four ounces and less, one dollar per gross; above four and not exceeding eight ounces, one dollar and twenty-five cents per gross; on playing cards, thirty cents per pack.(c)

1716. On segars, two dollars and fifty cents per thousand; (c)

1717. 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;(c) on mill saws, one dollar each; (d) on muskets, one dollar and fifty cents each, on rifles, two dollars and fifty cents;(e)

SECTION III.

Articles, not subject to Duty.

ART. 1718. There shall be no duty paid on goods of the growth or manufacture of the United States, which, having been exported to a foreign place, shall be brought back to the United States, and upon which no drawback, bounty, or allowance has been paid: provided that the regulations prescribed for ascertaining the identy of such goods be observed;(ƒ)

1719. On the sea stores of a vessel, whose commander shall specify them in his manifest, and designate them as the sea stores of his vessel and shall declare in the oath taken by him, that the articles so specified as sea stores are truly such and are not intended by way of merchandise or for sale: But if it appear to the collector to whom such manifest shall be delivered, together with the naval officer, where there is one, or where there is none, to the collector alone, that the quantities of articles so reported as sea stores are excessive, the collector and naval

(a) Act May 22, 1824.-Act 27th April,

1816.

(b) Act 27th April, 1816.

(c) Act 22nd May, 1824,-Act April 27,

1816.

(d) Act 20th April, 1818-Act 22d May. 1824.

(e) Act 22d May, 1824.

(f) Act March 2, 1799, sec. 67.

officer, or the collector alone, as the case may be, may estimate the amount of duty on such excess, which shall be paid by the commander of such vessel on pain of forfeiting the value of the excess: and if any other, or greater quantity of articles be found on board such vessel than are specified in the manifest, or if any of the said articles be landed without a permit, the articles not included in the manifest, or which shall be landed without permit, shall be forfeited and may be seized; and the commander of such vessel shall, moreover, forfeit and pay treble the value of the articles so omitted or landed; (a)

1720. On wearing apparel and other personal baggage, and the tools or implements of a mechanical trade only, of persons arriving in the United States; (b)

1721. In order to ascertain what articles shall be exempted from duty by this provision, a due but separate and distinct entry shall be made of articles so claimed to be exempted, with the collector of the district in which they are intended to be landed, by the owner or his agent, expressing the persons by, or for whom such entry is made, and particularizing the several packages and their contents, marks and numbers; and the person making the entry shall swear or affirm that it contains, to the best of his knowledge and belief, a just and true account of the contents of the several packages mentioned therein, and that they contain no goods other than the wearing apparel, personal baggage, or tools of trade, the property of one who has arrived, or is shortly expected to arrive, in the United States; and are not directly or indirectly imported for any other person, or intended for sale;(b)

1722. And if the person, making such entry, be other than the owner, he shall give bond with one or more sureties to the satisfaction of the collector, in a sum equal to the amount of duties on such articles if subject to duty, conditioned, that the owner shall, within one year, take and subscribe the oath prescribed by law, or that such oath, duly authenticated, shall be produced to the collector; and on compliance with the foregoing conditions, but not otherwise, a permit shall be granted for landing such articles; (c)

1723. The collector (and naval oflicer, if any) may, in lieu of the foregoing provisions, direct the baggage of any person arriving within the United States, to be examined by the surveyor of the port, or an inspector of the customs and a return thereof to be made; and if any articles be contained therein, which in their opinion are subject to duty, due entry shall be made therefor, and the duties thereon shall be paid, or secured to be paid; and if any dutiable article be found in such baggage, which shall not, at the time of entry of such baggage, be mentioned to the collector, by the person making the entry, such article shall be forfeited, and the person in whose baggage it shall be found, shall forfeit and pay treble its value;(d)

1724. On articles imported for the use of the United States, philosophical apparatus, instruments, books, maps, charts, statues, busts, casts, paintings, drawings, engravings, specimens of sculpture, cabinets of coins, gems, medals, and all other collections of antiquities, statuary, modelling, painting, drawing, etching or engraving, specially imported by order and for the use of any seminary of learning, school, or college;

(a) Act March 2d, 1799, sec. 45.

(b) Act March 2d, 1799, sec. 46.-Act 27th March, 1816, sec. 2.

See prescribed form of oath in appendix, No. II.-No. 1.

(c) See form of bond in appendix No. II. -Act 2nd March, 1799.

(d) Act March 2nd, 1799, sec. 46.

specimens in natural history, mineralogy, botany, and anatomical preparations, models of machinery, and other inventions; plants and trees; regulus of antimony, bark of the cork tree, unmanufactured; animals. imported for breed, due entry being made of such animals as of other goods, and oath or affirmation being made by the person obtaining a permit for landing them, that they are imported for the purpose of breed;(a) burr stones unwrought, gold coin, silver coin, and bullion; 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 manufactured; 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; barrilla, brazil wood, brazilletto, red wood, cam-wood, fustic, logwood, nicaragua and other dye woods; wood unmanufactured, of any kind; zinc, teutenague or spelter.(b)

SECTION IV.

Of duties on goods imported in foreign vessels.*

ART. 1725. An addition of ten per centum shall be made to the several rates of duties imposed, on goods, on the importation of which in American or foreign vessels a specific discrimination has not been made, imported in foreign vessels not entitled by treaty, or by act of congress to be admitted on payment of like duties paid on goods imported in vessels of the United States.(c)

1726. Upon satisfactory 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 within the ports of such nation, upon vessels wholly belonging to citizens of the United States, or upon merchandize the produce or manufacture thereof, imported in such vessels, he may declare by proclamation the foreign discriminating duties of tonnage and impost within the United States to be suspended as to the vessels of such nation, and the merchandize of its produce or manufacture imported in such vessels: such suspension to take effect from the time of the notification to the president, (of the abolition of discriminating duties by such foreign nation,) and to continue. so long as such vessels and such merchandize laden thereon, shall be exempted from such duties, and no longer.(d)

1727. No higher duty of tonnage or impost on vessels and articles imported in vessels of Great Britain shall be paid, than on vessels and articles imported in vessels of the United States.(e)

1728. So much of the several acts imposing discriminating duties on the tonnage of foreign vessels, shall be suspended in relation to 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.(ƒ) 1729. So much of the acts imposing a discriminating duty between

(a) Act March 2, 1799, scc. 94.

(b) Act 27th April, 1818, sec. 2.-22d May, 1824, sec. 6.

(c) Act 27th April, 1816, sec. 3.-Act. 20th April, 1818, sec. 2.-Another act of same date, scc. 2.-Act 3d March, 1819,

sec. 2.-Act 22d May, 1824. sec. 5.

(d) Act 7th January, 1824, sec. 4. (e) Convention with G. B. 224 December, 1915. Ibid. 20th October, 1818.

(ƒ) Act 7th Jan, 1824, ecc. 2.

*Note 2 Y.

goods imported in foreign vessels and in vessels of the United States, shall be suspended, so far as respects the produce or manufactures of the territories in Europe, of any of the last abovementioned nations, or such produce and manufactures as can only be, or most usually are, first shipped from a port or place in such territories of either of thein, imported in vessels truly and wholly belonging to the subjects or citizens of such nations respectively, the vessels of each nation importing its own such produce and manufactures. (a)

1730. The suspension of the discriminating duties of tonnage and impost in the two last preceding articles prescribed, shall continue in behalf of the abovementioned nations respectively, on condition that, and so long as the vessels of the United States truly and wholly belonging to the citizens thereof, and all goods of the produce and manufacture of the United States laden therein, and imported into the ports of such nations in Europe respectively, shall be exempted from all discriminating duty of impost or tonnage direct or indirect, other or higher than is levied upon the vessels and merchandize therein imported, belonging to the subjects or citizens of such nations respectively. But, if in any of the territories in Europe of either of such nations, any such discriminating duty shall at any time be imposed or levied on vessels wholy belonging to citizens of the United States, or on such merchandize imported in them, then and from that time, such suspension shall cease as respects the vessels and merchandize in them imported into the United States, of the nation imposing or levying such discriminating duty; and all the provisions of the acts imposing discriminating foreign tonnage and import duties in the United States shall be in full force with regard to such nation.(b)

1731. From the thirtieth day of September, 1824, (in case of the continuance of the convention with France of 1822,) the extra duties of three dollars and fifty cents per ton of merchandize, the growth, produce, or manufacture of France, imposed by the second section Act March 3d, 1823, shall be diminished by one-fourth of their whole amount; and afterwards by one-fourth of such amount from year to year so long as neither of the parties to said convention shall have declared the intention of renouncing it in the manner therein provided, and until the whole of such extra duty shall have been done away.(c)

1732. 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.(d)*

1733. If the second separate article of the said convention, concluded on the twenty-fourth of June last, should be ratified by both the contracting parties thereto, and the ratification thereof should be exchanged, on or before the twenty-third day of June next, then, from and after the expiration of two months, subsequent to the said exchange of ratifica. tions, and during the continuance in force of the said separate article, the extra duties specified in the second section of this act (1823) 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 exported from the United States in the same vessel, upon the same voyage; so that, if the value of the articles exported shall equal or exceed that of the articles imported in the same vessel, (not including articles imported for transit or re-exportation,) no such extra duties shall be

(a) Act of January, 1824.

(b) Act Jan. 7, 1824, scc. 3.

(e) Act 3d March, 1823, sec. 3.
(d) Act Ib. Ib. sec. 5.

Extra duties levied before 24th June, 1822, by virtue of the act 15th May, 1820, are directed to be refunded.