30 June 1864. Brimstone. Castor beans. Cassia. Cinnamon. Perfumery. Cloves. Nitric ether. Brushes. Honey. Lead. Percussion caps. Licorice. Nutmegs. Oils. Nuts. Pepper. Turpentine. Santonine. Salt. Strychnine. Taggar's iron. Watches. Lead pencils. Feathers. Playing cards. Ibid. 12. Anchovies. Flowers, &c. Billiard-chalk. Ginger. Dice, &c. On arrowroot, thirty per centum ad valorem. On brimstone, crude, six dollars per ton; on brimstone, in rolls, or refined, ten dollars per ton. On castor beans or seeds per bushel of fifty pounds, sixty cents. On chicory root, four cents per pound; ground, burnt or prepared, five cents per pound. On cassia, twenty cents per pound; on cassia buds and ground cassia, twenty-five cents per pound. On cinnamon, thirty cents per pound. On chloroform, one dollar per pound. On collodion and ethers of all kinds, not otherwise provided for, and etherial preparations or extracts, fluid, one dollar per pound. On cologne water and other perfumery, of which alcohol forms the principal ingredient, three dollars per gallon, and fifty per cent. ad valorem. On cloves, twenty cents per pound; on clove stems, ten cents per pound. On Hoffman's anodyne, and spirits of nitric ether, fifty cents per pound. On bristles, fifteen cents per pound; on hogs' hair, one cent per pound; on Istle, or Tampico fibre, one cent per pound. On brushes of all kinds, forty per centum ad valorem. On honey, twenty cents per gallon. On lead, white or red, and litharge, dry or ground in oil, three cents per pound. On lemons, oranges, pine-apples, plantains, cocoa-nuts and fruits preserved in their own juice, and fruit juice, twenty-five per centum ad valorem. On licorice root, two cents per pound; on licorice paste or licorice in rolls, ten cents per pound. On nutmegs, fifty cents per pound. On mace, forty cents per pound. On oils, croton, one dollar per pound; olive, in flasks or bottles, and salad, one dollar per gallon; castor, one dollar per gallon; cloves, two dollars per pound; cognac or acnanthic ether, four dollars per ounce. On peanuts, or ground beans, one cent per pound; shelled, one and a half cents per pound. On filberts and walnuts, of all kinds, three cents per pound. On pimento, and black, white, and red or cayenne pepper, fifteen cents per pound; on ground pimento and pepper of all kinds, eighteen cents per pound. On spirits of turpentine, thirty cents per gallon. On sulphur, flour of, twenty dollars per ton and fifteen per cent. ad valorem. On tannin, and tannic acid, two dollars per pound; on gallic acid, one dollar and fifty cents per pound. On santonine, five dollars per pound. On salt in sacks, barrels, and other packages, twenty-four cents per one hundred pounds; on salt in bulk, eighteen cents per one hundred pounds. On crude saltpetre, two and one-half cents per pound. On strychnine and its salts, one dollar and one-half per ounce. On vinegar, ten cents per gallon. On watches, gold or silver, twenty-five per centum ad valorem. On wood pencils, filled with lead or other materials, fifty cents per gross, and in addition thereto thirty per centum ad valorem. On ostrich, vulture, cock and other ornamental feathers, crude or not dressed, colored or manufactured, twenty-five per centum ad valorem ; when dressed, colored or manufactured, fifty per centum ad valorem. On playing cards, costing not over twenty-five cents per pack, twenty-five cents per pack; costing over twenty-five cents per pack, thirty-five cents per pack. 73. There shall be levied, collected and paid a duty of fifty per centum ad valorem on the importation of the articles hereinafter mentioned and embraced in this section, that is to say : Anchovies and sardines, preserved in oil or otherwise. Artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, not otherwise provided for, beads and bead ornaments. Billiard-chalk. Ginger, preserved or pickled. Ivory or bone dice, draughts, chess-men, chess-balls and bagatelle-balls. Jellies of all kinds. On kid or other leather gloves of all descriptions, for men's, women's or children's wear. On wooden and other toys for children. 74. 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: : 30 June 1864. Jellies. Gloves. Toys. Ibid. 13. On books, periodicals, pamphlets, blank books, bound or unbound, and all printed Books, &c. matter, engravings, bound or unbound, illustrated books and papers, and maps and charts, twenty-five per centum ad valorem. On cork bark or wood, unmanufactured, thirty per centum ad valorem; on corks, Cork. and cork bark manufactured, fifty per centum ad valorem. On hatter's furs, not on the skin, and dressed furs on the skin, twenty per centum ad Furs. valorem; furs on the skin, undressed, ten per cent. ad valorem. On fire-crackers, one dollar per box of forty packs, not exceeding eighty to each Fire-crackers. pack, and in the same proportion for any greater number. On gutta-percha, manufactured, forty per centum ad valorem. On gunpowder, and all explosive substances used for mining, blasting, artillery or Gunpowder. sporting purposes, when valued ́at twenty cents or less per pound, a duty of six cents per pound, and in addition thereto twenty per centum ad valorem; valued above twenty cents per pound, a duty of ten cents per pound, and in addition thereto twenty per centum ad valorem. On marble, white statuary, brocatella, sienna and verdantique, in block, rough or Marble. squared, one dollar per cubic foot, and in addition thereto twenty-five per centum ad valorem; on veined marble and marble of all other descriptions, not otherwise provided for, in block, rough or squared, fifty cents per cubic foot, and in addition thereto twenty per centum ad valorem. On mineral or medicinal waters, or waters from springs impregnated with minerals, Mineral waters. for each bottle or jug containing not more than one quart, three cents, and in addition thereto twenty-five per centum ad valorem; containing more than one quart, three cents for each additional quart, or fractional part thereof, and in addition thereto twenty-five per centum ad valorem. On palm-leaf fans, one cent each. Fans. On pipes, clay, common or white, thirty-five per centum ad valorem; on meerschaum, Pipes. wood, porcelain, lava and all other tobacco-smoking pipes and pipebowls, not herein otherwise provided for, one dollar and fifty cents per gross, and in addition thereto seventy-five per centum ad valorem; on pipe-cases, pipe-stems, tips, mouthpieces and metallic mountings for pipes, and all parts of pipes or pipe fixtures, and all smoker's articles, seventy-five per centum ad valorem. On pen-tips and pen-holders, or parts thereof, thirty-five per centum ad valorem; on Pens, &c. pens, metallic, ten cents per gross, and in addition thereto twenty-five per centum ad valorem. On soap, fancy, perfumed, honey, transparent and all descriptions of toilet and Soap. shaving soap, ten cents per pound, and in addition thereto twenty-five per centum ad valorem; on all soap not otherwise provided for, one cent per pound, and in addition thereto thirty per centum ad valorem. On starch, made of potatoes or corn, one cent per pound, and twenty per centum ad Starch. valorem; on starch made of rice, or any other material, three cents per pound, and twenty per centum ad valorem. On rice, cleaned, two and a half cents per pound; on uncleaned, two cents per Rice. pound. On paddy, one cent and a half per pound. Paddy. 75. A discriminating duty of ten per centum ad valorem, in addition to the duties Ibid. 17. imposed by law, shall be levied, collected and paid on all goods, wares and merchandise Discriminating which, on and after the day this act shall take effect, shall be imported in ships or ves- duty on goods imported in sels not of the United States: Provided, That this discriminating duty shall not apply foreign vessels. to goods, wares and merchandise which shall be imported, on and after the day this act takes effect, in ships or vessels not of the United States, entitled, by treaty or any act or acts of congress, to be entered in the ports of the United States on payment of the same duties as shall then be paid on goods, wares and merchandise imported in ships or vessels of the United States. Ibid. 18. 76. There shall be levied, collected and paid on all goods, wares and merchandise, of the growth or produce of countries east of the Cape of Good Hope (except raw cot- Additional duties ton), when imported from places west of the Cape of Good Hope, a duty of ten per on certain imports. 30 June 1864. Ibid. 19. in store. centum ad valorem, in addition to the duties imposed on any such articles when imported directly from the place or places of their growth or production: (a) Provided, That section three of the act approved August 5th 1861, entitled "An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes," and section fourteen of the act approved July 14th 1862, entitled "An act increasing temporarily the rates of duties on imports, and for other purposes," be and the same are hereby repealed. 77. All goods, wares and merchandise which may be in the public stores or bonded Duties on goods warehouses on the day and year this act shall take effect, shall be subjected to no other duty upon the entry thereof for consumption, than if the same were imported respectively after that day. And so much of the act of August 6th 1846, or any other act, as requires the sale of fire-crackers, or prohibits their deposit in bonded warehouse, is hereby repealed.(b) Fire-crackers may be warehoused. Ibid. ¿ 22. Repeal of inconsistent laws. Ibid. 25. Philosophical instruments. Ibid. 26. Empty casks, &c., may be reimported free. Ibid. 29. to be free. 13 Stat. 491. 78. That all acts and parts of acts repugnant to the provisions of this act be and the same are hereby repealed: Provided, That the existing laws shall extend to and be in force for the collection of the duties imposed by this act for the prosecution and punishment of all offences, and for the recovery, collection, distribution and remission of all fines, penalties and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, clause, matter and thing to that effect in the existing laws contained had been inserted in and re-enacted by this act: And provided further, That the duties upon all goods, wares and merchandise imported from foreign countries not provided for in this act shall be and remain as they were, according to existing laws prior to the 29th of April 1864. 79. That so much of section twenty-three 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, as exempts from duty all philosophical apparatus and instruments imported for the use of any society incorporated 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, is hereby repealed; and the same shall be subject to a duty of fifteen per centum ad valorem. 80. When any cask, barrel, carboy or other vessel of American manufacture, exported or sent out of the country, filled with the products of the United States, shall be returned to the United States empty, the same shall be admitted free of duty, under such rules and regulations as may be prescribed by the secretary of the treasury. 81. Any baggage or personal effects arriving in the United States in transit to any Personal baggage foreign country, may be delivered by the parties having it in charge to the collector of customs, to be by him retained, without the payment or exaction of any import duty, and to be delivered to such parties on their departure for their foreign destination, under such rules, regulations and fees as the secretary of the treasury may prescribe. 3 March 1865 2 2. 82. In addition to the duties heretofore imposed by law on the importation of the articles mentioned in this section, there shall be levied, collected and paid the folAdditional duties lowing duties and rates of duty, that is to say: on brandy, rum, gin and whiskey, and on cordials, liqueurs, arrack, absynthe and all other spirituous liquors and spirituous beverages, fifty cents per gallon, of first proof and less strength, and shall be increased in proportion for any greater strength than the strength of first proof. On spun silk for filling in skins or cops, ten per centum ad valorem. On iron bars for railroads or inclined planes, ten cents per one hundred pounds; on wrought-iron tubes, one cent per pound. on spirits. Silk. Iron bars, &c. Ibid. 3. Duties on cotton. Tobacco stems. Silk clothing. Ibid. 25. Definition of statuary. Ibid. 26. * * 83. In lieu of the duties heretofore imposed by law on the importation of the articles mentioned in this section, there shall be levied, collected and paid the following duties and rates of duty, that is to say: On illuminating oil and naphtha, benzine and benzole, refined or produced from the distillation of coal, asphaltum, shale, peat, petroleum or rock-oil, or other bituminous substances used for like purposes, forty cents per gallon; on crude petroleum or rock-oil, twenty cents per gallon; on crude coal-oil, fifteen cents per gallon. On tobacco stems, fifteen cents per pound. On ready-made clothing of silk, or of which silk shall be a component material of chief value, sixty per centum ad valorem. On quicksilver, fifteen per centum ad valorem. 84. The term "statuary," as used in the laws now in force imposing duties on foreign importations, shall be understood to include professional productions of a statuary or of a sculptor only. 85. There shall be hereafter collected and paid on all goods, wares and merchandise (a) See Hadden v. The Collector, 5 Wall. 107. (b) See Gould v. Hammond, 1 McAllister 235. 3 March 1865. of the growth or produce of countries [east] of the Cape of Good Hope (except raw cotton and raw silk, as reeled from the cocoon, or not further advanced than tram, Additional duties thrown, or organzine), when imported from places west of the Cape of Good Hope, a duty of ten per centum ad valorem, in addition to the duties imposed on any such article when imported directly from the place or places of their growth or pro duction. on certain importations. 14 Stat. 9. forests to be ad 86. The produce of the forests of the state of Maine upon the Saint John river and 16 Mar. 1866 1. its tributaries, owned by American citizens and sawed or hewed in the province of New Brunswick by American citizens, (the same being unmanufactured in whole or in Produce of Maine part), which is now admitted into the ports of the United States free of duty, shall con- mitted free. tinue to be so admitted, under such regulations as the secretary of the treasury shall from time to time prescribe. 14 Stat. 48. 87. There shall be levied, collected and paid, on all horses, mules, cattle, sheep, hogs, 16 May 1866 1. and other live animals imported from foreign countries, a duty of twenty per centum ad valorem: Provided, That any such animals now bonâ fide owned by resident citizens Cattle and live of the United States, and now in any of the provinces of British America, may be imported into the United States free of duty, until the expiration of ten days next after the passage of this act. animals. 14 Stat. 328. 88. In lieu of the duties now imposed by law on the articles mentioned and embraced 28 July 1866 ? 1. in this section, there shall be levied, collected and paid, on all goods, wares and merchandise imported from foreign countries, the duties hereinafter provided, viz.: On cigars, cigarettes and cheroots of all kinds, three dollars per pound, and, in Cigars. addition thereto, fifty per centum ad valorem: (a) Provided, That paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein im posed upon cigars: And provided further, That on and after the first day of August Size of packages, 1866, no cigars shall be imported unless the same are packed in boxes of not more than five hundred cigars in each box; and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package; and all cigars on To be ware importation shall be placed in public store or bonded warehouse, and shall not be housed and removed therefrom until the same shall have been inspected and a stamp affixed to each box indicating such inspection, with the date thereof. And the secretary of the treasury is hereby authorized to provide the requisite stamps, and to make all necessary regulations for carrying the above provisions of law into effect; (b) stamped. be imported. On all compounds or preparations of which distilled spirits is a component part of Compounds of distilled spirits. chief value, there shall be levied a duty not less than that imposed upon distilled spirits: Provided, That brandy and other spirituous liquors may be imported in In what packcasks or other packages of any capacity not less than thirty gallons; and that wine in ages liquors may bottles may be imported in boxes containing not less than one dozen bottles of not more than one quart each. And wine, brandy or other spirituous liquors imported into the United States, and shipped after the first day of October 1866, in any less quantity than herein provided for, shall be forfeited to the United States. Ibid 212. 89. Upon the reimportation of articles once exported, of the growth, product or manufacture of the United States, upon which no internal tax has been assessed or Duty on reimporpaid, or upon which such tax has been paid and refunded by allowance or drawback, tations. there shall be levied, collected and paid a duty equal to the tax imposed by the internal revenue laws upon such articles. 14 Stat. 559. sified. 90. In lieu of the duties now imposed by law on the articles mentioned and em- 2 March 1867 21. braced in this section, there shall be levied, collected, and paid on all unmanufactured wool, hair of the alpaca, goat, and other like animals, imported from foreign countries, Wools to be clasthe duties hereinafter provided. All wools, hair of the alpaca, goat, and other like animals, as aforesaid, shall be divided, for the purpose of fixing the duties to be charged thereon, into three classes, to wit: I. Clothing wool.-That is to say, merino, mestiza, metz, or metis wools, or other Clothing wool. wools of merino blood, immediate or remote; down clothing wools, and wools of like character with any of the preceding, including such as have been heretofore usually imported into the United States from Buenos Ayres, New Zealand, Australia, Cape of Good Hope, Russia, Great Britain, Canada and elsewhere, and also including all wools not hereinafter described or designated in classes two and three. II. Combing wools.-That is to say, Leicester, Cotswold, Lincolnshire, down combing Combing wools. wools, or other like combing wools of English blood, and usually known by the terms herein used; and also all hair of the alpaca, goat and other like animals. III. Carpet wools, and other similar wools.-Such as Donskoi, native South Carpet wools, &c. American, Cordova, Valparaiso, native Smyrna, and including all such wools of like (a) The act 20 July 1868, 87, provides that the duty on all cigars imported into the United States from foreign countries shall be two dollars and fifty cents per pound, and twenty-five per cent, ad valorem. 15 Stat. 162. (U) See infra 99. 2 March 1867. How classifica tion to be made. Duty on first class. Second class. Third class. When double duty to be imposed. Rate when different qualities in the same pack. age. character as have been heretofore usually imported into the United States from Turkey, Greece, Egypt, Syria and elsewhere. 91. For the purpose of carrying into effect the classification herein provided, a suffi cient number of distinctive samples of the various kinds of wool or hair embraced in each of the three classes above named, selected and prepared under the direction of the secretary of the treasury, and duly verified by him (the standard samples being retained in the treasury department), shall be deposited in the custom-houses and elsewhere, as he may direct, which samples shall be used by the proper officers of the customs to determine the classes above specified, to which all imported wools belong. And upon wools of the first class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall be thirty-two cents or less per pound, the duty shall be ten cents per pound, and in addition thereto, eleven per centum ad valorem; upon wools of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall exceed thirty-two cents per pound, the duty shall be twelve cents per pound, and in addition thereto, ten per centum ad valorem. Upon wools of the second class, and upon all hair of the alpaca, goat and other like animals, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall be thirty-two cents or less per pound, the duty shall be ten cents per pound, and in addition thereto, eleven per centum ad valorem; upon wools of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall exceed thirty-two cents per pound, the duty shall be twelve cents per pound, and in addition thereto, ten per centum ad valorem. Upon wools of the third class the value whereof at the last port or place whence exported into the United States, excluding charges in such port, shall be twelve cents or less per pound, the duty shall be three cents per pound; upon wools of the same class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall exceed twelve cents per pound, the duty shall be six cents per pound: 92. Provided, That any wool of the sheep, or hair of the alpaca, goat and other like animals, which shall be imported in any other than the ordinary condition as now and heretofore practised, or which shall be changed in its character or condition, for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt, or any other foreign substance, shall be subject to pay twice the amount of duty to which it would be otherwise subjected, anything in this act to the contrary notwithstanding: Provided further, That when wool of different qualities is imported in the same bale, bag or package, it shall be appraised by the appraiser, to determine the rate of duty to which it shall be subjected, at the average aggregate value of the contents of the bale, bag or package; and when bales of different qualities are embraced in the same invoice at the same prices whereby the average price shall be reduced more than ten per centum below the value of the bale of the best quality, the value of the whole shall be appraised according to the value of the bale of the best quality; and no bale, bag or package shall be liable to a less rate of duty in consequence of being invoiced with wool of lower value: And provided further, That the duty upon wool of the first class which shall be imported washed shall be twice the amount of duty to which it would be subjected if imported unwashed, and that the duty upon wool of all classes which shall be imported scoured shall be three times the amount of the duty to Sheep-skins, &c. which it would be subjected if imported unwashed. On sheep-skins and Angora goatskins, raw or unmanufactered, imported with the wool on, washed or unwashed, the duty shall be thirty per centum ad valorem; and on woollen rags, shoddy, mungo, waste and flocks, the duty shall be twelve cents per pound. Washed wool. Shoddy, &c. Ibid. 2. Woollen goods. Flannels, &c. 93. 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 herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say: On woollen cloths, woollen shawls, and all manufactures of wool of every description made wholly or in part of wool, not herein otherwise provided for, fifty cents per pound, and in addition thereto, thirty-five per centum ad valorem. On flannels, blankets, hats of wool, knit goods, balmorals, woollen and worsted yarns, and all manufactures of every description, composed wholly or in part of worsted, the hair of the alpaca, goat or other like animals, except such as are composed in part of wool, not otherwise provided for, valued at not exceeding forty cents per pound, twenty cents per pound; valued at above forty cents per pound and not exceeding sixty cents per pound, thirty cents per pound; valued at above sixty cents per pound and not exceeding eighty cents per pound, forty cents per pound; valued at above |
