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14 July 1862.

Ibid. § 7.

Chocolate.
Copperas.
Oils.

Soda.

Oxide of zinc.
Ibid. § 8.

Barley.
Bonnets, &c.

Braids, &c.

Candles, &c.

Coffee substitutes.

Coloring.
Feathers.

Plants and seeds.

Hides and skins.

Hops.
Hair.

Bladders.

India-rubber, &c.

Mustard, &c.

shoes, slippers, boots, bootees, gaiters
and buttons, exclusively, not combined
with India-rubber ;(a)
Mats of cocoa-nut;
Matting, China and other floor matting,
and mats made of flags, jute or grass; (b)
Milk of India-rubber;
Medicinal preparations not otherwise pro- Quills;

vided for ;

Music, printed with lines, bound or un-
bound;
Musical instruments of all kinds, and

Teeth manufactured;

Thread lace and insertings.

54. In addition to the duties heretofore imposed by law on the articles hereinafter mentioned and provided for in this section, there shall be levied, collected and paid on the goods, wares and merchandise herein enumerated, imported from foreign countries, the following duties and rates of duty, that is to say:

On chocolate and cocoa prepared, one cent per pound;

strings for musical instruments of whipgut or catgut, and all other strings of the same material;

Osier or willow, prepared for basket-
makers' use;

Philosophical apparatus and instruments;
Plaster of Paris, when ground;

Staves for pipes, hogsheads or other casks; (c)

On copperas, green vitriol or sulphate of iron, one-fourth cent per pound;
On linseed, flaxseed, hempseed and rapeseed oil, three cents per gallon ;

On saleratus and bicarbonate of soda, one half-cent per pound;

On caustic soda, one half-cent per pound;

On oxide of zinc, dry or ground in oil, twenty-five cents per one hundred pounds. 55. 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:

On barley, pearl or hulled, one cent per pound;

On bonnets, hats and hoods for men, women and children, composed of straw, chip, grass, palm-leaf, willow or any other vegetable substance, or of silk, hair, whalebone or other material, not otherwise provided for, forty per centum ad valorem ;

On braids, plaits, flats, laces, trimmings, sparterre, tissues, willow sheets and squares, used for making or ornamenting hats, bonnets and hoods, composed of straw, chip, grass, palm-leaf, willow or any other vegetable substance, or of hair, whalebone or other material, not otherwise provided for, thirty per centum ad valorem ;

On candles and tapers, stearine and adamantine, five cents per pound; on spermaceti, paraffine and wax candles and tapers, pure or mixed, eight cents per pound; on all other candles and tapers, two and one-half cents per pound;

On acorn coffee and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or a substitute for coffee, and not otherwise provided for, three cents per pound;

On coloring for brandy, fifty per centum ad valorem ;

On feathers and downs for beds or bedding, of all descriptions, thirty per centum ad valorem ;

On fruit, shade, lawn and ornamental trees, shrubs, plants and bulbous roots and flower seeds, not otherwise provided for, thirty per centum ad valorem ;

On garden seeds and all other seeds for agricultural and horticultural purposes, not otherwise provided for, thirty per centum ad valorem ;

On hides, raw, and skins of all kinds, (d) whether dried, salted or pickled, ten per centum ad valorem ;

On hops, five cents per pound;

On human hair, raw, uncleaned and not drawn, twenty per centum ad valorem ; when cleaned or drawn, but not manufactured, thirty per centum ad valorem ; when manufactured, forty per centum ad valorem ;

On all manufactures of marble, marble slabs, marble paving tiles, and marble sawed, dressed or polished, fifty per centum ad valorem ; (e)

On manufactures of bladders, thirty per centum ad valorem ;

On manufactures of India-rubber and silk, or of India-rubber and silk and other materials, fifty per centum ad valorem ;

(a) See infra 66. (b) See infra 68.

(c) Staves for pipes, hogsheads and other casks, the growth and produce of Canada, were not free from duty under the reci procity treaty, but were liable to a duty of 10 per cent. under

On mustard, ground, in bulk, twelve cents per pound; when enclosed in glass or tin sixteen cents per pound;

this section. United States v. Harthway, 4 Wall. 404.

(d) See Coggill v. Lawrence, 1 Blatch. C. C. 602. De Forest v. Lawrence, 13 How. 274, 280. And see infra 92. (e) See infra 73.

On plates engraved, of steel, copper, wood or any other material, twenty-five per centum ad valorem ;

58. In addition to the duties heretofore imposed by law on the articles hereinafter mentioned, 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 five per centum ad valorem, that is to say: Argentine, alabatta or German silver,

On plumbago or black lead, ten dollars per ton;

On potatoes, twenty-five cents per bushel;

On fulminates, fulminating powders and all articles used for like purposes, not other- Fulminates. wise provided for, thirty per centum ad valorem ;

On sago and sago flour, one cent and a half per pound;

Sago.

On sheathing copper, and sheathing metal or yellow metal not wholly of copper nor Sheathing metal. wholly or in part of iron, ungalvanized, in sheets forty-eight inches long and fourteen inches wide, and weighing from fourteen to thirty-four ounces per square foot, three cents per pound; (a)

On tin in pigs, bars or blocks, fifteen per centum ad valorem ;

On tin in plates or sheets, terne and tagger tin, twenty-five per centum ad valorem ; on oxide, muriatic and salts of tin and tin foil, thirty per centum ad valorem;

56. In addition to the duties heretofore imposed by law on the articles hereinafter 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 coir floor Matting. matting and carpeting, five per centum ad valorem.(b)

57. In addition to the duties heretofore imposed by law on the articles hereinafter mentioned, and provided for in this section, there shall be levied, collected and paid on the goods, wares and merchandise herein enum umerated, imported from foreign countries, the following duties and rates of duty, that is to say: on jute, Sisal grass, sun hemp, Jute, &c. coir and other vegetable substances not enumerated, (except flax, tow of flax, Russia and manilla hemp, and codilla, or tow of hemp), five dollars per ton; on jute butts, one dollar per ton: Provided, That all hemp, or preparations of hemp used for naval purposes by the government of the United States, shall be of American growth or manufacture: Provided further, The same can be obtained of as good quality and at as low a price.

manufactured or unmanufactured ; (c) Articles embroidered with gold, silver or other metal;

Articles worn by men, women or children,
of whatever material composed, made
up or made wholly or in part by hand,
not otherwise provided for;
Britannia ware;
Baskets, and all other articles composed
of grass, ozier, palm leaf, straw, whale-
bone or willow, not otherwise provided
for;
Bracelets, braids, chains, curls or ringlets
composed of hair, or of which hair is a
component material;
Braces, suspenders, webbing or other fab-
rics composed wholly or in part of India-
rubber, not otherwise provided for;
Brooms * * of all kinds;

Canes and sticks for walking, finished or Compositions of glass or paste, when set;
unfinished;
Composition tops for tables, or other arti-
cles of furniture;

Comfits, sweetmeats or fruits preserved in
sugar, brandy or molasses, not otherwise
provided for;
Court-plaster;
Cutlery of all kinds;

Dolls and toys of all kinds; (d)

Capers, pickles and sauces of all kinds, not otherwise provided for;

similar articles made on frames, of what-
ever material composed, worn by men,
women and children, and not otherwise
provided for;

Caps, hats, muffs and tippets of fur, and

all other manufactures of fur or of which fur shall be a component material; Caps, gloves, leggins, mits, socks, stockings, wove shirts and drawers, and all

Card cases, pocket books, shell boxes, sou-
venirs and all similar articles, of what-
ever material composed;
Carriages and parts of carriages;
Clocks and parts of clocks;
Clothing, ready made, and wearing appa-
rel of whatever 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 plated, or covered,
common tinned, burnished or japanned,
not otherwise provided for;
Combs of all kinds;

(a) This embraces "sheets of zinc" of the specified form and size. Dec. Dep. 28 Oct. 1867. (b) See infra 68.

(c) See infra 72.
(d) See infra 73.

14 July 1862.

Plates.
Plumbago.
Potatoes.

Tin.

Ibid. 29.

Ibid. 11.

Ibid. & 13. Additional ad

valorem duties of five per cent.

14 July 1862.

Ibid. ? 21. What duties to

be paid on goods in the public

stores.

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Manufactures and articles of leather, or of
which leather shall be a component part,

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(a) See infra 74.

(b) This includes "hollow-ware." Dec. Dep. 12 July 1861.
(c) This is in addition to the duty of 20 per cent. ad valorem,

Muskets, rifles and other fire-arms; Needles, sewing, darning, knitting, and all other descriptions; (c)

Paper boxes, and all other fancy boxes;
Paper envelopes;

Paper-hangings and paper for screens or fire-boards;

Leather, tanned, of all descriptions;
Maccaroni, vermicelli, gelatine, jellies and
all similar preparations;

Pins, solid head or other;
Plated and gilt ware of all kinds;

Manufactures of bone, shell, horn, ivory Prepared vegetables, meats, fish, poultry
or vegetable ivory;
Manufactures of paper, or of which paper
is a component material, not otherwise
provided for;

and game, sealed or unsealed, in cans or
otherwise;

Manufactures, articles, vessels and wares,
not otherwise provided for, of gold,
silver, copper, brass, iron, steel, lead,
pewter, tin or other metal, or of which
either of these metals or any other metal
shall be the component material of chief
value; (b)
Manufactures not otherwise provided for,
composed of mixed materials, in part of
cotton, silk, wool or worsted, hemp, jute
or flax;

Manufactures of cotton, linen, silk or
worsted, if embroidered or tamboured,
in the loom or otherwise, by machinery
or with the needle or other process, not
otherwise provided for;
Manufactures of cedar wood, granadilla,
ebony, mahogany, rosewood and satin-
wood;

Paper, antiquarian, demy, drawing, elephant, foolscap, imperial, letter and all other paper, not otherwise provided for;

Ratans and reeds, manufactured or par-
tially manufactured;

Scagliola tops for tables or other articles
of furniture;
Sealing-wax;

Side arms of every description;
Silver-plated metal, in sheets or other form;
Stereotype plates;
Still bottoms;

Twines and packthread, of whatever mate-
rial composed, not otherwise provided
for;

Type metal;
Types, new;

Velvet, when printed or painted;
Wafers;
Water colors;

Watches and parts of watches, and watch
materials and unfinished parts of
watches; (d)

Webbing, composed of wool, cotton, flax or any other materials, not otherwise provided for.

59. All goods, wares and merchandise which may be in the public stores or bonded warehouse on the first day of August 1862, may be withdrawn for consumption upon payment of the duties now imposed thereon by law, provided the same shall be so withdrawn within three months from the date of original importation; but all goods, wares and merchandise which shall remain in the public stores or bonded warehouse for more than three months from the date of original importation, if withdrawn for consumption, and all goods on shipboard on the first day of August 1862, shall be subject to the duties prescribed by this act: Provided, That all goods which now are or may be deposited in public store or bonded warehouse after this act takes effect and goes into operation, must be withdrawn therefrom, or the duties thereon paid within one year from the date of original importation, but may be withdrawn by the owner for exportation to foreign countries, or may be transhipped to any port of the Pacific or western coast of the United States, at any time before the expiration of three years from imposed by the 20th section of the act 2 March 1861. (d) See infra 72.

the date of original importation; (a) such goods on arrival at a Pacific or western port, as aforesaid, to be subject to the same rules and regulations as if originally imported there; any goods remaining in public store or bonded warehouse beyond three years shall be regarded as abandoned to the government, and sold under such regulations as the secretary of the treasury may prescribe, and the proceeds paid into the treasury: (b) Provided further, That merchandise upon which duties have been paid may remain in warehouse in custody of the officers of the customs, at the expense and risk of the owners of said merchandise, and if exported directly from said custody to a foreign country, within three years, shall be entitled to return duties, proper evidence of such merchandise having been landed abroad to be furnished to the collector by the importer, one per centum of said duties to be retained by the government: And provided further, That all drugs, medicines and chemical preparations, entered for exportation and deposited in warehouse or public store, may be exported by the owner or owners thereof in the original package, or otherwise, subject to such regulations as shall be prescribed by the secretary of the treasury: And provided further, That the third or last proviso to the fifth section of an act entitled "An act to provide increased revenue from imports, to pay interest on the public debt and for other purposes," approved the sixth [fifth] day of August 1861, be and the same is hereby repealed; and no return of the duties shall be allowed on the export of any merchandise after it has been removed from the custody and control of the government; but nothing herein contained shall be held to apply to or repeal section thirty of the act entitled "An act to provide for the payment of outstanding treasury notes, to authorize a loan, to regulate and fix the duties on imports and for other purposes," approved March 2d 1861, or section four of an act entitled "An act to provide increased revenue from imports, to pay interest on the public debt and for other purposes," approved August 5th 1861.

14 July 1862.

60. That the privilege of purchasing supplies from the public warehouses, duty free, be extended, under such regulations as the secretary of the treasury shall prescribe, to the vessels of war of any nation in ports of the United States, which may reciprocate such privilege towards the vessels of war of the United States in its ports.

12 Stat. 627.

61. In lieu of the duties now imposed by law there shall be levied and collected upon 3 March 1863 § 1. printing paper unsized, used for books and newspapers exclusively, twenty per centum ad valorem; upon seedlac and sticklac the same duties now imposed upon gum shellac; upon polishing powders, of all descriptions, Frankfort black, and Berlin, Chinese, fig and wash blue, twenty-five per centum ad valorem.

Ibid. 22.

Foreign vessels of war may pur

chase free of duty.

Duty on printing paper, &c.

13 Stat. 202.

62. In lieu of the duties heretofore imposed by law on the articles hereinafter men- 30 June 1564 21. tioned, there shall be levied, collected and paid on goods, wares and merchandise herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say:

I. On teas of all kinds, twenty-five cents per pound.

Tea.

II. On all sugar not above number twelve, Dutch standard, in color, three cents per Sugar. pound;

On all sugar above number twelve, and not above number fifteen, Dutch standard, in color, three cents and a half per pound;

On all sugar above number fifteen, not stove-dried, and not above number twenty, Dutch standard, in color, four cents per pound;

(a) See act 22 December 1864, 13 Stat. 420,

(b) This repealed so much of preceding laws as entitled the owners of goods remaining in bonded warehouses, beyond three years from the date of their importation, to claim the surplus of the proceeds of the sale thereof. 11 Opin. 516. But the act 28 July 1866, 10, restored this right, by authorizing the secre

On all refined sugar in form of loaf, lump, crushed, powdered, pulverized or granulated, and all stove-dried or other sugar above number twenty, Dutch standard, in color, five cents per pound: Provided, That the standard by which the color and grades of sugar are to be regulated, shall be selected and furnished to the collectors of such ports of entry as may be necessary, by the secretary of the treasury, from time to time, and in such manner as he may deem expedient.

On sugar-candy, not colored, ten cents per pound. On all other confectionery, not Confectionery. otherwise provided for, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored or in any way adulterated, valued at thirty cents per pound or less, fifteen cents per pound. On all confectionery valued above thirty cents per pound, or when sold by the box, package or otherwise than by the pound, fifty per centum ad valorem.

III. On molasses from sugar-cane, eight cents per gallon. On syrup of sugar-cane Molasses. juice, melado, concentrated melado or concentrated molasses, two cents and a half per pound: Provided, That all sirups of sugar or sugar-cane, cane juice, concentrated

tary of the treasury, in case of sale, to pay to the owner, consignee or agent of such goods the proceeds thereof, after deducting duties, charges and expenses, in conformity with the provisions of the 1st section of the warehouse act of 6 August 1846. 14 Stat. 330.

30 June 1864

Ibid. § 2.

Spirituous liquors.

Wines.

Other liquors.

Proof.

Imitations.

Malt liquors.

Snuff.

Tobacco.

Ibid. 3.

Iron,

molasses or concentrated melado, entered under the name of molasses, or any other name than sirup of sugar, or of sugar-cane, cane juice, concentrated molasses or concentrated melado, shall be liable to forfeiture to the United States, and the same shall be forfeited. (a)

63. In lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, 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:

I. On brandy, for first proof, two dollars and fifty cents per gallon.

On other spirits, manufactured or distilled from grain or other materials, for first proof, two dollars per gallon.

On cordials and liquors of all kinds, and arrack, absynthe, kirschenwasser, ratafia and other similar spirituous beverages, not otherwise provided for, two dollars per gallon. (b)

On bay rum, one dollar and fifty cents per gallon.

On wines of all kinds, valued at not over fifty cents per gallon, twenty cents per gallon and twenty-five per centum ad valorem: valued at over fifty cents and not over one dollar per gallon, fifty cents per gallon and twenty-five per centum ad valorem ; valued at over one dollar per gallon, one dollar per gallon and twenty-five per centum ad valorem: Provided, That no champagne or sparkling wines, in bottles, shall pay a less rate of duty than six dollars per dozen bottles, (c) each bottle containing not more than one quart and more than one pint, or six dollars per two dozen bottles, each bottle containing not more than one pint.

On all spirituous liquors, not otherwise enumerated, one hundred per centum ad valorem: Provided, That no lower rate or amount of duty shall be levied, collected and paid on brandy, spirits and other spirituous beverages, than that fixed by law for the description of first proof, but shall be increased in proportion for any greater strength than the strength of first proof; and no brandy, spirits or other spirituous beverages under first proof shall pay a less rate of duty than fifty per centum ad valorem: Provided further, That all imitations of brandy or spirits, or of wines imported by any names whatever, shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar per gallon : (d)

II. On ale, porter and beer, in bottles, thirty-five cents per gallon; otherwise than in bottles, twenty cents per gallon.

III. On snuff and snuff-flour, manufactured of tobacco, ground, dry or damp, and pickled, scented or otherwise, of all descriptions, fifty cents per pound.

On tobacco in leaf, unmanufactured and not stemmed, thirty-five cents per pound. On tobacco manufactured, of all descriptions, * not otherwise provided for, fifty cents per pound.

64. In lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, 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 bar iron, rolled or hammered, comprising flats not less than one inch or more than six inches wide, nor less than three-eighths of an inch or more than two inches thick; rounds not less than three-fourths of an inch nor more than two inches in diameter; and squares not less than three-fourths of an inch nor more than two inches square, one cent per pound. On bar iron, rolled or hammered, comprising flats less than threeeighths of an inch or more than two inches thick, or less than one inch or more than six inches wide; rounds less than three-fourths of an inch or more than two inches in diameter; and squares less than three-fourths of an inch or more than two inches square, one cent and one-half per pound: Provided, That all iron in slabs, blooms, loops or other forms, less finished than iron in bars, and more advanced than pig iron, except castings, shall be rated as iron in bars, and pay a duty accordingly: And provided further, That none of the above iron shall pay a less rate of duty than thirtyfive per centum ad valorem.

*

On all iron imported in bars for railroads and inclined planes, made to patterns and fitted to be laid down on such roads or planes without further manufacture, sixty cents per one hundred pounds. On boiler or other plate iron not less than three-sixteenths of an inch in thickness, one cent and a half per pound. On iron wire, bright, cop

(a) See United States v. One Hundred and Twelve Casks of Sugar, 8 Pet. 277.

(b) See infra 88.

(c) If the specific duty upon the gallon and the ad valorem duty exceed the sum of six dollars per dozen, that will be the

duty imposed; it is only when the rate falls under six dollars per dozen, that no less sum is chargeable. Bollinger's Champagne, 3 Wall, 560.

(d) See United States v. Seventy-eight Casks of White Wine, 9 Int. R. Rec. 105.

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