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18 July 1866.
26 July 1866 22. 14 Stat. 289.
Ibid. 23. Compensation of weighers at New
27 July 1866 10. 14 Stat. 304.
28 July 1866
14 Stat. 308.
Salaries of certain collectors established.
Ibid. 4. Salaries of cer
tain deputy-collectors and other
Ibid. 25. How stationery, &c., to be furnished.
2 March 1867 5.
14 June 1858 24. 11 Stat. 337.
18. The collectors of customs hereinafter named shall, from and after the first day of July 1866, in lieu of the salaries to which they are now by law respectively entitled, receive the salaries following, to wit: the collectors of the districts of Texas, at Galveston, Saluria, Corpus Christi and Brazos de Santiago, Texas, each at the rate of one thousand five hundred dollars a year, in addition to the fees of office: Provided, That such compensation shall in no case exceed the sum of twenty-five hundred dollars per annum in the aggregate; the collectors of the districts of Beaufort, South Carolina, and Pensacola, Florida, each at the rate of one thousand dollars a year; the collectors of the district of Georgetown, in the District of Columbia; and of the districts of Cherrystone, Virginia; Brunswick, Georgia; [Saint] Augustine, Saint Mark's and Appalachicola, Florida; and Techê, Louisiana, five hundred dollars a year each.
11 July 1862
United States any share or part of the moneys withheld to which he might otherwise be entitled. And all moneys received by collectors for the custody of goods, wares and merchandise in bonded warehouses, shall be accounted for as storage under the provisions of the fifth section of the act of March 3d 1841.(a)
12 Stat. 537.
15. The office of measurer at the port of New York is hereby abolished, and the duties heretofore performed by them shall be performed by the weighers.
21. The fourth section of the act of February 28, 1865, (b) entitled "An act to revive Act of 1865 not to certain provisions of the act entitled 'An act further to provide for the collection of increase the com- duties on imports and tonnage,' approved March 3, 1815, and for other purposes,"
pensation of appraisers.
shall not be construed to increase the per diem allowed to appraisers by the first section of the act of April 2, 1844, (c) which it amends.
22. The salary of the general appraiser in the city of New York shall be three thousand dollars; and the salaries of the assistant appraisers at Boston, Philadelphia, Baltimore, New Orleans, Portland and San Francisco shall be twenty-five hundred dollars per annum.
23. The gaugers at the port of New York shall receive, from and after the first day of April 1867, an annual salary of two thousand dollars: Provided, That the amount of compensation of said officers as hereby established shall not exceed, in any fiscal year, the amount of fees earned by them.
16. The weighers at the port of New York shall receive, from and after the passage of this act, an annual salary of twenty-five hundred dollars: Provided, That the increase of compensation, over and above the present salary of said officers, shall not exceed, in any fiscal year, the amount of fees earned by them.
17. All aids to the revenue, or others performing the duties of inspectors of customs, in any collection district, shall be paid the same per diem compensation as inspectors of customs.
19. In lieu of the compensation now allowed by law, there shall hereafter be paid to each of the deputy-collectors at the ports of New York, Boston, Philadelphia, Baltimore, New Orleans, Portland and San Francisco, and to each of the general appraisers and local appraisers at Boston, Philadelphia, Baltimore, New Orleans, Portland and San Francisco, three thousand dollars per annum; to each of the deputy naval officers and the deputy-surveyors at New York, Boston, Philadelphia, Baltimore, New Orleans, Portland and San Francisco, two thousand five hundred dollars per annum; and to each of the custom-house weighers at the ports of Boston, Philadelphia, Baltimore, New Orleans, Portland and San Francisco, two thousand dollars per annum, out of the appropriation for expenses of collecting the revenue from customs: Provided, That the additional compensation of twenty-five per centum, as now provided by law, shall be continued to officers as aforesaid at the port of San Francisco.
20. All blank books, blanks and stationery of every kind required by collectors and other officers of the customs, shall, so soon as they can be prepared for delivery, by or under the direction of the secretary of the treasury, be furnished to them for the use of their respective offices, upon requisition made by them; and the expense of such books, blanks and stationery shall be paid out of the appropriation for defraying the expenses of collecting the revenue from customs.
25. That the several laws constituting Hannibal, in the state of Missouri, Hickman and Columbus, in the state of Kentucky, Chattanooga and Knoxville, in the state of Certain ports of Tennessee, and Tuscumbia, in the state of Alabama, and Shreveport, in the state of
Louisiana, ports of delivery, be and the same are hereby repealed.
(a) 1 vol. 328, pl. 53.
(b) Infra 162.
II. ENTRY And departure of vessels.
24. That the secretary of the treasury be and he is hereby authorized, at his discretion, to discontinue all ports of delivery, the revenue received at each of which does not amount to the sum of ten thousand dollars.
(c) 1 vol. 414, pl. 408.
12 Stat. 571.
Masters of coastthe northern
ing vessels on frontier, to file
26. The master or manager of every vessel which is enrolled or licensed for carrying 14 July 1862 § 1. on the coasting trade on the northern, north-eastern and north-western frontiers of the United States shall, before the departure of his vessel from any port, file a manifest of his cargo with the collector and obtain a clearance; and if said vessel shall touch at any of the ports of the United States, and there receive on board any goods, wares or manifests. merchandise, or discharge any portion of her cargo, the master or manager shall report to the collector such arrival and produce his manifest, and it shall be the duty of the To report at collector to endorse thereon, certified by himself, a description of the goods, wares or merchandise so taken on board or unladen, and return the same to the master or manager, who shall deliver to the collector of the port at which the unlading of the cargo is completed, the manifest, to be placed on file in his office. And the owner or Penalty for neglect. owners of every vessel whose master or manager shall neglect to comply with the provisions of this section, shall forfeit and pay to the United States the sum of [twenty dollars] (a) for each and every offence, one-half for the use of the informer; and for which sum the vessel shall be liable, and may be seized and proceeded against summarily, by way of libel, in any district court of the United States having jurisdiction of the offence.
27. Collectors and surveyors of the collection districts on the said frontiers are authorized to keep on sale, at their several offices, blank manifests and clearances required for the business of their districts, and to charge the sum of ten cents and no more for each blank which shall be prepared and executed by them. 28. That the president of the United States be and he is hereby authorized to desig- 1 July 1864 1. nate and establish such points or places upon the Red River of the North, as to him shall seem expedient, for lading and unlading the cargoes of vessels navigating the said Ports of entry, river.
13 Stat. 326.
&c., on Red River.
29. The several provisions of the act entitled "An act to regulate the collection of duties on imports and tonnage," approved March 2, 1799, (6) relating to manifests, shall apply as well to vessels owned in whole or in part by foreigners, as to vessels of the United States; and that the secretary of state send copies of this section to all consular officers of the United States in foreign countries.
30. That the secretary of the treasury be and he is hereby authorized to make such Ibid. 27. rules and regulations, from time to time, as to him shall seem necessary, relative to the Secretary to reduties of inspectors, authorized by law to be placed on board of vessels destined for gulate placing one or more ports in the United States.
31. It shall be the duty of the master of any foreign vessel, laden or in ballast, arriving in the waters of the United States from any foreign territory adjacent to the northern, Masters of foreign north-eastern or north-western frontiers of the United States, to report at the office of vessels to report any collector or deputy-collector of the customs, which shall be nearest to the point at which such vessel may enter said waters; and such vessel shall not proceed further inland, either to unlade or take in cargo, without a special permit from such collector or deputy-collector, issued under and in accordance with such general or special regulations as the secretary of the treasury may, in his discretion, from time to time, prescribe; and for any violation of this section such vessel shall be seized and forfeited.
Blank manifests and clearances to
III. DUTIES ON IMPORTS.
12 Stat. 179.
32. In lieu of the duties heretofore imposed by law on the articles hereinafter men- 2 March 1861 3 5. 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, Tariff of duties. imported from foreign countries, the following duties and rates of duty, that is to say:33. On * *
* nitrate of lead, chromate
of potash, three cents per pound; * * chromic acid, * * fifteen per centum ad valorem ; * on umber, fifty Nitrate of lead, cents per one hundred pounds; (c) * on linseed, flaxseed, hempseed and rapeseed &c. oil, twenty cents per gallon; ** on copperas, green vitriol or sulphate of iron, twenty- Oils. five cents per one hundred pounds; on bleaching powders, fifteen cents per one hundred pounds; on refined camphor, six cents per pound; on tallow, one cent per
18 July 1866 2 25.
14 Stat. 184.
Act relating to ply to foreign
manifests to ap
(c) See infra 52.
34. There shall be levied, collected and paid on the importation of the articles hereinafter mentioned, the following duties, that is to say:
On mackerel, two dollars per barrel; on herrings, pickled or salted, one dollar per Pickled fish. 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 half-barrels, or whether fresh, smoked or dried, salted or pickled, not otherwise provided for, fifty cents per one hundred pounds.
(a) See infra 158.
(b) 1 vol. 332.
2 March 1861.
Articles charge able with a duty of ten per cent. ad valorem.
35. 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 Indian corn or maize, ten cents per bushel; on oats, ten cents per bushel; * on sago and sago flour, fifty cents per one hundred pounds; on flaxseed or linseed, sixteen cents per bushel of fifty-two pounds.
36. There shall be levied, collected and paid a duty of ten per centum on the importation of the articles hereinafter mentioned and embraced in this section, that is to say:
Acids, nitric, yellow and white, and all
other acids of every description used for
Ammonia, sal ammonia, muriate
of ammonia; (b)
Bronze liquor; (c)
Brass, in pigs or bars, or when old and fit
only to be remanufactured ; (c)
Barks of all kinds not otherwise provided Mineral kermes;
Music, printed with lines, bour' or unbound;
Chronometers, box or ships', and parts
Diamonds, glaziers', set or not set;
Ibid. § 20.
of twenty per
cent. ad valorem. Antimony, tartrate of;
Pearl or hulled barley;
Plaster of Paris, when ground;
Saffron and saffron cake;
Salts of tin;
Glass plates or disks, unwrought, for opti- Shaddock;
cal instruments; Goldbeater's skin;
Grindstones, wrought or finished;
Gum substitute, or burnt starch;
Hair of all kinds, cleaned, but unmanu
Boards, planks, staves, laths, scantling,
into millstones; Calomel;
factured, not otherwise provided for;
Horns, horn-tips, bones, bone-tips and teeth, manufactured;
Chromate of lead;
37. There shall be levied, collected and paid a duty of twenty per centum on the importation of the articles hereinafter mentioned and embraced in this section, that is
(a) See infra 72.
See infra 101.
Burr stones, manufactured or bound up Hatters' plush, composed of silk and cotton, but of which cotton is the component material of chief value;
(d) This embraces "Pulu," imported from the Hawaiian Islands, and used for beds, mattrasses and cushions. Dec. Dep. 5 April
Matting, China, and other floor matting and mats made of flags, jute or grass; (a) Mercurial preparations, not otherwise provided for;
Medicinal roots and leaves, and all other
Mineral and bituminous substances in a
crude state, not otherwise provided for ; Musical instruments of all kinds, and strings for musical instruments of whip gut or cat gut, and all other strings of the same material;
Sal soda, hyposulphate of soda, and all
All other salts and preparations of salts,
Shoes or boots, and other articles, composed
Skins, tanned and dressed, of all kinds;
Oils, neatsfoot and other animal oils, spermaceti, whale and other fish oil, the produce of foreign fisheries;
Osier c willow, prepared for basket Thread-laces and insertings; (c) makers use;
Paints, y or ground in oil, not otherwise Types, new;
Whalebone, the produce of foreign fisn
Sulphate of magnesia;
Plaster of Paris, calcined;
White vitriol or sulphate of zinc;
Ratans and reeds, manufactured or par- Wood unmanufactured, not otherwise pro-
Balsams, cosmetics, essences, extracts,
39. 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;
Argentine, alabatta or German silver,
Articles worn by men, women or children,
38. There shall be levied, collected and paid on * * diamonds, cameos, mosaics, gems, pearls, rubies and other precious stones [when not set], (d) a duty of five per cen- Gems. tum 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 cloth, &c. hair seatings, and all other manufactures of hair, not otherwise provided for, twentyfive per centum ad valorem.
Braces, suspenders, webbing or other fa-
Brooms * * of all kinds;
Buttons and button-moulds of all kinds;
Beads of amber, composition or wax, and Articles charge-
of thirty per
Bracelets, braids, chains, curls or ringlets,
Capers, pickles (1) and sauces of all kinds,
Caps, hats, muffs and tippets of fur, and
2 March 1861.
(a) See infra 68.
(b) See infra 47.
(c) Thread-lace, made wholly by machinery, and composed of linen and cotton, is embraced in this description. Lottimer v. Lawrence, 1 Blatch. C. C. 613. Steegman v. Maxwell, 3 Ibid. 365. (d) See infra 64. (e) See infra 73.
(g) This embraces "dress ornaments" or "trimming goods" which do not require, in order to be worn upon the person, to be attached, by sewing or otherwise, to a dress or garment. Dec. Dep. 31 Dec. 1860. And see Thompson v. Maxwell, 2 Blatch. C. VOL. II.-16
2 March 1861. Caps, gloves, leggins, mitts, 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 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 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 harness hardware, silver plated, brass, brass plated, or covered, common tinned, burnished, or japanned, not otherwise provided for; Combs of all kinds; Composition tops for tables or other articles of furniture;
Comfits, sweetmeats or fruits preserved in sugar, (a) brandy or molasses, not otherwise provided for;
Coral, cut or manufactured;
Crayons of all kinds ;
Cutlery of all kinds;
Dolls [and toys] of all kinds; (b) 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 ; (c) 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, chip, grass, palm leaf, willow or any other vegetable substance, or of hair, whalebone or other material, not otherwise provided for; Ink and ink powder; Japanned, patent or enamelled leather, or skins of all kinds : (d) Japanned ware of all kinds, not otherwise provided for ;
Jet, and manufactures of jet, and imitations thereof;
Maccaroni, vermicelli, gelatine, [jellies] and all similar preparations; (e) Manufactures of bone,(g) shell, horn, ivory or vegetable ivory; (h) 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; (i) Manufactures, not otherwise provided for, composed of mixed materials, in part of cotton, silk, wool or worsted, or flax; 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, not otherwise provided for ; (k) Manufactures of cedar wood, granadilla, ebony, mahogany, rosewood and satinwood; (2)
Marble, in the rough or blocks, manufactures of marble, marble paving tiles, and all marble sawed, squared, dressed or polished; (m)
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; (n)
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; (0) Manufactures of wood, or of which wood is the chief component part, not otherwise provided for; (p) Medicinal preparations, not otherwise provided for; (2)
(h) See infra 73.
(i) This embraces "corrugated zinc." Dec. Dep. 28 Oct. 1857. And "guitar strings" composed of metal and silk. Ibid. 5 April 1858. See infra 72.
(k) This embraces "embroidered velvet uppers for slippers." Dec. Dep. Aug. 1857.
Muskets, rifles and other fire-arms; Olives;
Paper boxes, and all other fancy boxes; Paper envelopes;
Paper hangings and paper for screens or fire-boards; paper; antiquarian, demy, drawing, elephant, foolscap, imperial, letter and all other paper not otherwise provided for ;
(a) This embraces "tamarinds preserved in sugar." 28 Aug. 1858. And "citron." Ibid. 26 Sept. 1860. (b) See infra 73.
(c) See infra 74.
(d) This includes "glazed calf-skins." Dec. Dep. 26 Oct. 1857. rence, 1 Blatch. C. C. 605. See Keutgen v. Lawrence, 1 Blatch. C. C. 615. (e) See infra 73.
(m) See infra 74.
(n) "Labels" are embraced in this designation. Dec. Dep. 29
(g) This does not embrace "human skeletons," which are a July 1858. non-enumerated article. Dec. Dep. 27 Dec. 1860.
(7) Fancy boxes, made of common wood and veneered with rosewood or ebony, invoiced as rosewood boxes and ebony hoxes, and known to the trade by these names, and also fancy boxes and furnished boxes, fall within this description. Sill v. Law
(6) Goat's hair plush or mohair plush, composed partly of entton, falls within this description. Thorp v. Lawrence, 1 Blatch. C. C. 351.
(p) This embraces "shaved shingles." Dec. Dep. 20 Sept. 1858. (2) This does not include "chlorine d'oxide de sodinm," which is liable to duty as a non-enumerated article. Dec. Dep. 8 March 1858.