40. The importation of the articles hereinafter tion shall be exempt from duty, that is to say: Acids of every description used for chem ical and manufacturing purposes, not All books, maps, charts, mathematical, Ambergris; Annatto, Roncou or Orleans; (e) Barilla; Bells, old, and bell metal; Birds, singing or other, and land and Bones, burnt, and bone-dust; mentioned and embraced in this sec 2 March 1861. Ibid. ? 23. a contract shall have been made with Articles free Brazil wood, braziletto and all other dye- Breccia, in blocks or slabs; Bullion, gold and silver; Burr stones, wrought or unwrought, but Cabinets of coins, medals and all other Cadmium; Coffee and tea, when imported direct from Coffee, the growth or production of the Coins, gold, silver and copper; Divi-divi; Felt, adhesive, for sheathing vessels ; (k) Goods, wares and merchandise, the growth, (a) This embraces "white and blue," or "fancy twine or pack- fitted for use. Dec. Dep. 11 Dec. 1858. But not "rice millstones" thread." Dec. Dep. 23 Oct. 1857. (b) See infra 72. (c) This does not embrace "plate paper" imported for the use of a college. Dec. Dep. 21 Dec. 1860. (d) See infra 79. (e) See infra 70, and Schnider v. Lawrence, 3 Blatch. C. C. 115. (g) Green ebony is a dye wood within the meaning of this clause. Dec. Dep. 30 Oct. 1857. (4) This embraces "burr millstones" not grooved so as to be not burr, which are liable to duty as a non-enumerated article. Ibid. 14 Dec. 1859. 2 March 1861. Ibid. ? 24. Non-enumerated articles. Ibid. 26. What to be deemed a ton. bounty has been allowed: Provided, Household effects, old, and in use of per- Hair of all kinds, uncleaned and unmanu- Indigo; Ice; Iridium; Irris, orris root; Junk, old, and oakum; Kelp; Lack dye; Lack spirits; Lac sulphur; Leeches ; vided, The fact as aforesaid shall be cer- Palm leaf, unmanufactured; Personal and household effects, not mer- Plaster of Paris, or sulphate of lime, un- Platina, unmanufactured; Pumice and pumice stones; Silk, raw, or as reeled from the cocoon, not Specimens of natural history, mineralogy and botany; Staves for pipes, hogsheads or other casks; Stoneware, not ornamented, above the capacity of ten gallons; Madder, ground or prepared, and madder Substances expressly used for manure; Woods, namely: cedar, lignum vitæ, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood and all cabinet woods unmanufactured. Paintings and statuary, the production of 42. 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 hundred and twelve pounds avoirdupois. Nor does it embrace barrels manufactured in the United States, shipped empty to Cuba, and thence brought back filled with molasses. Knight v. Schell, 24 How. 526. Belcher v. Linn, Ibid. 533. (a) See infra 55. (b) See act 14 July 1862, 19. 12 Stat. 559. (c) See infra 69. (d) This includes gambia. See infra 52. (e) This has reference exclusively to articles imported for planting and the propagation of plants; it does not embrace the refuse of beet-root from the sugar manufactories, which is a non-enumerated article. Dec. Dep. 15 Dec. 1858. (g) This includes "Tyrian dye," which is liable to a duty of 20 per cent. Dec. Dep. 8 July 1861. Split white ash timber, designed to be used in the manufacture of long shovel handles, the growth Hallet v. Smythe, 5 Int. R. Rec. 69. and produce of Canada, were chargeable with a duty of 20 per cent. under this section. United States v. Quimby, Wall. 408. under bond. to 43. Railroad iron, partially or wholly worn, may be imported into the United States 2 March 1861 8 27. without payment of duty, under bond to be withdrawn and exported after the said rail- Old railroad iron road iron shall have been repaired or remanufactured. And the secretary of the trea- may be imported sury is hereby authorized and directed to prescribe such rules and regulations as may be remanufactur be necessary to protect the revenue against fraud, and secure the identity, character and ed and exported. weight of all such importations, when again withdrawn and exported; restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation. Ibid. 28. 44. In all cases where the duty 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 Market value to markets of the country from whence the importation shall have been made, or at the be estimated on the day of ship. port of exportation, the duty shall be estimated and collected upon the value on the day ment. 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. Ibid. 30. ufactured and Ibid. ? 32. 45. There shall be allowed a drawback on foreign hemp manufactured into cordage in the United States and exported therefrom, equal in amount to the duty paid on the Drawback on forforeign hemp from which it shall be manufactured; to be ascertained under such regu- eign hemp, manlations as shall be prescribed by the secretary of the treasury, and no more: Provided, exported. 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. 46. When merchandise of the same material or description, but of different values, are invoiced at an average price, and not otherwise provided for, the duty shall be Assessment assessed upon the whole invoice at the rate the highest valued goods in such invoice are where goods of subject to under this act. The words value and valued, used in this act, shall be con- are in the same strued 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. different values invoice. 12 Stat. 292. Increase of certies. tain specific du 47. In lieu of the duties heretofore imposed by law on the articles hereinafter men- 5 Aug. 1861 31. tioned, and on such 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 duties and rates of duty, that is to say: ** 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 chocolate, Chocolate. six cents per pound; ** on currants, five cents per pound; ** on dates, two cents Fruit. per pound; on figs, five cents per pound; on nuts of all kinds, not otherwise provided for, two cents per pound; on plums, five cents per pound; on prunes, five cents per pound; on raisins, five cents per pound; on manufactured Russia hemp, Hemp. forty dollars per ton; on Manilla and other hemps of India, twenty-five dollars per ton; on soda ash, one half-cent per pound; on bicarbonate of soda, one cent per pound; Soda. 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. * * * * * * Ibid. 2. ** duties. 48. There shall be levied, collected and paid on the importation of the articles hereinafter mentioned, the following duties, that is to say: on Peruvian bark, fifteen per Ad valorem centum ad valorem ; ** on rags, of whatever material, ten per centum ad valorem ; on sole and bend leather, thirty per centum ad valorem; on India-rubber, raw or un- Leather, &c. manufactured, ten per centum ad valorem; on India-rubber shoes and boots, thirty per India-rubber. centum ad valorem; on ivory, unmanufactured, and on vegetable ivory, ten per centum Ivory. ad valorem. Ibid. § 4. 49. There shall be allowed on all articles wholly manufactured of materials imported, on which duties have been paid when exported, a drawback, equal in amount to the Drawback. 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 respectively. 12 Stat. 330. 50. In lieu of the duties heretofore imposed by law on articles hereinafter mentioned, 24 Dec. 1861 & 1. 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 Coffee. rates of duty, that is to say on coffee of all kinds, five cents per pound. (a) 51. In addition to the duties heretofore imposed by law on the articles hereinafter 14 July 1862 4. 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 brass, Brass. (a) See resolution 11 January 1862. 12 Stat. 611. 12 Stat. 546. in bars or pigs, and old brass, fit only to be remanufactured, five per centum ad valorem. (a) 52. 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; Alum, patent alum, alum substitute, sulphate of alumina and aluminous cake, sixty cents per one hundred pounds; Argols or crude tartar, six cents per pound; cream tartar, ten cents per pound; Balsam copaiva, twenty cents per pound; Peruvian, fifty cents per pound; tolu, thirty cents per pound; Barytes and sulphate of barytes, five mills per pound ; (b) Bitter apples, colocynth or coloquintida, ten cents per pound; Borax, crude, or tincal, ten cents per pound; refined, ten cents per pound; Buchu leaves, ten cents per pound; Camphor, crude, thirty cents per pound; refined, forty cents per pound; Cocculus Indicus, ten cents per pound; 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; Rochelle salts, fifteen cents per pound; Fruit ethers, essences or oils of apple, pear, peach, apricot, strawberry and raspberry, made of fusil oil, or of fruit, or imitations thereof, two dollars and fifty cents per pound; (c) * Wood lake, * * Venitian red, vermilion, * chrome yellow, rose pink, extract of resin or analine colors, Dutch pink and paints and painters' colors, (except white and red lead and oxide of zinc), dry or ground in oil, and moist water colors, used in the manufacture of paper hangings and colored papers and cards, not otherwise provided for, twenty-five per centum ad valorem ; 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; sandarac, 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; Iodine, crude, fifty cents per pound; resublimed, seventy-five cents per pound; Jalap, fifty cents per pound; Magnesia, carbonate, six cents per pound; calcined, twelve cents per pound; Nitrate of soda, one cent 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, * * ; almonds, ten cents per pound; bay or laurel, twenty cents per pound; mace, fifty cents per pound; olive, not salad, twenty-five cents per gallon; * mustard, not salad, 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; * citronella, fifty cents per pound; * *; cubebs, one dollar per pound; fennel, fifty cents per pound; juniper, twenty-five cents per pound; lemons, fifty cents per pound; orange, fifty cents per pound; origa(a) See infra 101 n. (c) See infra 72. (b) See infra 71. * num or red thyme, twenty-five cents per pound; roses or otto, one dollar and fifty cents per ounce; thyme, white, thirty cents per pound; valerian, one dollar and fifty cents per pound; all other essential oils, not otherwise provided for, fifty per centum ad valorem ; Paraffine, ten cents per pound; 14 July 1862. Paraffine. Potash, bichromate, three cents per pound; hydriodate, iodate, iodide and acetate, Potash, &c. seventy-five cents per pound; prussiate, yellow, five cents per pound; prussiate, red, ten cents per pound; chlorate, six cents per pound; Putty, one dollar and fifty cents per one hundred pounds; Quinine, sulphate of, and other salts of quinine, forty-five per centum ad valorem ; Rose leaves, fifty cents per pound; Rum essence or oil, and bay rum essence or oil, two dollars per ounce; Putty. Quinine. Saltpetre. Seeds, anise, five cents per pound; star anise, ten cents per pound; canary, one dollar Seeds. 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; fenugreek, 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; Sugar of lead, four cents per pound; Tartar emetic, fifteen cents per pound; Sugar of lead. Tartar emetic. Varnish, valued at one dollar and fifty cents or less per gallon, fifty cents per gallon, Varnish. 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 cent per pound; Vanilla beans. [Acetous,] benzoic, muriatic and [pyroligneous] acids, cutch or catechu, orchil and Acids. cudbear, safflower and sumac, ten per centum ad valorem; (a) * Arsenic in all forms; ammonia, and sulphate and carbonate of ammonia; bark cin- Arsenic, &c. chona, Peruvian, Lima, Calisaya, quilla and all other medicinal barks, flowers, leaves, Barks. plants, roots and seeds, not otherwise provided for; * gums, amber, Arabic, jedda, Gums. senegal, tragacanth, myrrh and all other gums and gum resins not otherwise provided for; quassia wood, smalts, sarsaparilla, tapioca, tonqua beans and sponges, twenty per centum ad valorem. [Santonine] and glycerine, thirty per centum ad valorem ; (a) Glycerine. On all pills, powders, tinctures, troches or lozenges, syrups, cordials, bitters, anodynes, Medicinal prepatonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils rations. or other medicinal preparations or compositions, recommended to the public as proprietary medicines, or prepared according to some private formula or secret art as remedies or specifics for any disease or diseases or affections whatever affecting the human or animal body, fifty per centum ad valorem ; Ibid. 26. On all essences, extracts, toilet waters, cosmetics, hair oils, pomades, hair dressings, Essences. hair restoratives, hair dyes, tooth washes, dentifrices, tooth pastes, aromatic, cachous or other perfumeries or cosmetics, by whatsoever name or names known, used or applied as perfumes or applications to the hair, mouth or skin, fifty per centum ad valorem. 53. 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: Assafoetida; Beeswax; Blacking of all descriptions; Flints, and flint, ground; Building stone of all descriptions, not Grindstones, unwrought, or wrought or Additional ad valorem duties of ten per cent. |