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Parasols and sunshades;

Parchment;

Plated and gilt ware of all kinds; Prepared vegetables, meats, fish, poultry and game, sealed or unsealed, in cans or otherwise;

Silver-plated metal, in sheets or other
form;

Salmon preserved;

Scagliola tops, for tables or other articles Wafers;

of furniture;

All books, maps, charts, mathematical, nautical instruments, philosophical apparatus, and all other articles whatever, imported for the use of the United States; ** books, maps and charts, (c) statues, statuary, busts and casts of marble, bronze, alabaster or plaster of Paris; paintings and drawings, etchings, 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; (d)

Ambergris;

Twines and pack thread, of whatever mate-
rial composed, not otherwise provided
for; (a)

Vellum;

Velvet, when printed or painted;

Annatto, Roncou or Orleans; (e)
Articles in a crude state used in dyeing or
tanning, not otherwise provided for;
Bananas;

Barilla;

Bells, old, and bell metal;

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;

Water colors;

Sealing-wax;

Side arms of every description;

40. The importation of the articles hereinafter tion shall be exempt from duty, that is to say: Acids of every description used for chemical and manufacturing purposes, not otherwise provided for ; (b)

Alcornoque;

Webbing composed of wool, cotton, flax or
any other materials.

mentioned and embraced in this sec

Brazil wood, braziletto and all other dye-
woods, in sticks; (g)

Breccia, in blocks or slabs;
Brime;

Bullion, gold and silver;

Burr stones, wrought or unwrought, but
unmanufactured, and not bound up into
millstones; (h)

Cabinets of coins, medals and all other
collections of antiquities;
Cadmium;
Calamine;
Cochineal;

a contract shall have been made with Articles free
from duty.
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;

Coffee and tea, when imported direct from
the place of their growth or production,
in American vessels, or in foreign vessels
entitled by reciprocal treaties to be ex-
empt from discriminating duties, ton-
nage and other charges;

Coffee, the growth or production of the

possessions of the Netherlands imported
from the Netherlands in the same man-
ner; (i)

Coins, gold, silver and copper;
Copper, when imported for the United
States mint;

Divi-divi;

Felt, adhesive, for sheathing vessels; (k)
Fish, fresh caught, for daily consumption;

Birds, singing or other, and land and Grindstones, rough or unfinished;

water fowls;

Bismuth;
Bitter apples;

Bolting cloths;

Bones, burnt, and bone-dust;
Books, maps and charts imported by au-
thority of the joint library committee of
congress, for the use of the library of
congress: Provided, That if in
any case

Glass, when old, not in pieces which can

cut for use, and fit only to be remanu-
factured;

Goods, wares and merchandise, the growth,
production or manufacture of the United
States, exported to a foreign country,
and brought back to the United States
in the same condition as when ex-
ported, (1) upon which no drawback or

(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.

2 March 1861.

(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

Ibid. 23.

(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. not burr, which are liable to duty as a non-enumerated article. Ibid. 14 Dec. 1859.

(i) See infra 50.

(k) This does not include "dry or boiler felt." Dec. Dep. 25 Aug. 1857. Nor" roofing felt," which is liable to duty as a nonenumerated article. Ibid. 1 April 1858.

(1) This does not include "American machinery damaged by marine disasters and unfit for use until remanufactured." which is liable to duty as "old scrap iron." Dec. Dep. 20 April 1868.

2 March 1861.

Ibid. 24. Non-enumerated

articles.

Ibid. 3 26. What to be deemed a ton.

633.

[blocks in formation]

Junk, old, and oakum ;
Kelp;

Lack dye;

Marine coral, unmanufactured;
Medals, of gold, silver or copper;
Machinery, suitable for the manufacture
of flax and linen goods only, and im-
ported for that purpose solely, but not
including that which may be used for
any other manufactures;
Models of inventions, and other improve-
ments in the arts: Provided, That no
article or articles shall be deemed a
model or improvement which can be
fitted for use;

Munjeet or India-madder;

Natron;

Nutgalls;

Lack spirits;

Lac sulphur;

Staves for pipes, hogsheads or other casks; Stoneware, not ornamented, above the capacity of ten gallons;

Leeches ;

Madder, ground or prepared, and madder Substances expressly used for manure;

root; Manuscripts;

Nux vomica;

Oil, spermaceti, whale and other fish, of
American fisheries, and all other articles
the produce of such fisheries;
Ores of gold and silver; (b)
Paintings and statuary, the production of
American artists residing abroad: Pro-

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.

vided, The fact as aforesaid shall be certified by the artist, or by a consul of the United States.(b)

Palm leaf, unmanufactured ;
Pearl, mother of;

Personal and household effects, not mer-
chandise, of citizens of the United States
dying abroad;

Plaster of Paris, or sulphate of lime, un-
ground;

Platina, unmanufactured;
Platina vases or retorts;
Polishing stones;

Pumice and pumice stones;
Ratans and reeds, unmanufactured;
Rottenstone;

Sandal-wood;

Silk, raw, or as reeled from the cocoon, not being doubled, twisted or advanced in manufacture any way, and silk cocoons and silk waste; (c)

(a) See infra 55.

(b) See act 14 July 1862, 19. 12 Stat. 559.

(c) Seo infra 69. (d) This includes gambia. Bee infra 52.

Specimens of natural history, mineralogy and botany;

Terra japonica [catechu or cutch]; (d)
Tortoise and other shell, unmanufactured:
Trees, shrubs, bulbs, plants and roots, not
otherwise provided for ; (e)
Turmeric;

Types, old, and fit only to be remanufac
tured;

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;

41. There shall be levied, collected and paid on the importation of all raw or unmanufactured articles not herein enumerated or provided for, a duty of ten per centum ad valorem; and on all articles manufactured in whole or in part, not herein enumerated or provided for, a duty of twenty per centum ad valorem.(g)

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.

Weld;

Woad or pastel;

Woods, namely: cedar, lignum vitæ, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood and all cabinet woods unmanufactured.

(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, 4 Wall. 408.

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 ed and exported. be necessary to protect the revenue against fraud, and secure the identity, character and 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.

the day of ship.

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 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.

and

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, Ibid. 32. are invoiced at an average price, and not otherwise provided for, the duty shall be Assessment where goods of assessed upon the whole invoice at the rate the highest valued goods in such invoice are different values 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 mark value of the goods, wares and merchandise, in the principal markets of the country from whence exported at the date of exportation.

invoice.

12 Stat. 292. Increase of cer

47. In lieu of the duties heretofore imposed by law on the articles hereinafter men- 5 Aug. 1861 1. 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, tain specific duimported from foreign countries, the following duties and rates of duty, that is to say: ties. ** 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. **

* *

**

**

48. There shall be levied, collected and paid on the importation of the articles here- Ibid. ¿ 2. inafter 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 ; ** duties. 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)

12 Stat. 546.

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.

14 July 1862.

Ibid. 5.

Acids.

Alum.

Argols.

Balsams.

Barytes.

Bitter apples.

Borax.

Borate of lime.

Buchu leaves.

Camphor.

Cantharides.

Cocculus Indicus.

Cuttle-fish bone. «Cubebs.

Dragon's blood.

Emery.

Ergot.

Salts.

Essences.

Paints.

Ginger.

Gold and silver leaf.

Gums.

Iodine.
Ipecacuanha.

Jaiap.
Magnesia.

Manna.

Nitrate of soda.
Ochres.

Oils.

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;

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;
Cocculus Indicus, ten cents per pound;
Cuttle-fish bone, five cents per pound;
Cubebs, 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;
Ipecacuanha or ipecac, fifty cents per pound;

Jalap, fifty 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;

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. (b) See infra 71. (c) See infra 72.

*

*

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;

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 ;
Rhubarb, fifty cents per pound;

Putty.

Quinine.
Rhubarb.
Rose leaves.

Rose leaves, fifty cents per pound;

Rum essence or oil, and bay rum essence or oil, two dollars per ounce ;

Rum oil.
Saltpetre.

Saltpetre, or nitrate of potash, **; refined, three cents per pound;

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;

Vanilla beans.
Verdigris.

Verdigris, six cent per pound;

[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.

Calomel;

Catsup;

Civet oil;

Cobalt ores; (b)

Extract of indigo; extract of madder; extract and decoctions of logwood, and other dye-woods;

*

(a) See infra 72.

14 July 1862.

*

[Santonine] and glycerine, thirty per centum ad valorem ; (a)

Glycerine.

rations.

On all pills, powders, tinctures, troches or lozenges, syrups, cordials, bitters, anodynes, Medicinal prepatonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils 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 ;

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 Ibid. 26. mentioned, and on such as may now be exempt from duty, there shall be levied, col- Additional ad lected and paid on the goods, wares and merchandise enumerated and provided for in valorem duties this section, imported from foreign countries, a duty of ten per centum ad valorem, that is to say:

of ten per cent.

Assafoetida;

Beeswax;

Blacking of all descriptions;

Building stone of all descriptions, not Grindstones, unwrought, or wrought or otherwise provided for;

finished;

Flints, and flint, ground;

Garancine;
Green turtle;

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

(b) See infra 70.

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