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Code · STATUTES-AT-LARGE · Vol. 28 STAT. · August 27, 1894 · Chapter 349

Chapter 349. To reduce taxation, to provide revenue for the Government, the for other purposes

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CHAP. 349.— An Act To reduce taxation, to provide revenue for the Government, the for other purposes.August 27, 1894. *Be it enacted by the Senate the House of Representatives of the United States of America in Congress assembled*,Tariff of 1894. R. S. sec. 2504, p. 4 60. Vol. 26, p. 567. That on the after the first day of August, eighteen hundred the ninety-four, unless otherwise specially provided for in this Act, there shall be levied, collected, the paid upon all articles imported from foreign countries or withdrawn forDuties on imports. consumption, the mentioned in the schedules herein contained, the rates of duty which are, by the schedules the paragraphs, respectively prescribed, namely:
Schedule A.— Chemicals, Oils, the Paints.Schedule A. Acids.—Chemicals, oils, the paints. Acids. 1. Acetic or pyroligneous acid, twenty per centum ad valorem. 2. Boracic acid, three cents per pound. 3. Chromic acid, four cents per pound. 4. Citric acid, twenty-five per centum ad valorem. 5. Tannic acid or tannin, sixty cents per pound. 6. Tartaric acid, twenty per centum ad valorem. 7. Alcoholic perfumery, including cologne water the other toilet waters, the alcoholic compounds not specially provided for in this Act, two dollars per gallon arid fifty per centum ad valorem. 8.
Alumina, alum, alum cake, patent alum, sulphate of alumina, the aluminous cake, the alum in crystals or ground, four-tenths of one cent per pound. 8 12. Ammonia, carbonate of, twenty per centum ad valorem; muriate of, or sal ammoniac, ten per centum ad valorem; sulphate of, twenty per centum ad valorem. 9. Blacking of all kinds, twenty per centum ad valorem. Bone char suitable for use in decolorizing sugars, twenty per centum ad valorem, 10. Borax, crude, or borate of soda, two cents per pound; borate of lime, one the one-half cents per pound.
Refined borax, two cents per pound. 10 12. Camphor, refined, ten per centum ad valorem. 11. Chalk, prepared, precipitated, French, red, the all other chalk preparations not specially provided for in this Act, twenty per centum ad valorem. 12. Chloral hydrate, twenty-five per centum ad valorem, 13. Chloroform, twenty-five cents per pound. Coal-tar preparations.—Coal-tar preparations. 14. All coal tar colors or dyes, by whatever name known, the not specially provided for in this Act, twenty-five per centum ad valorem. 14 12.
Cobalt, oxide of, twenty-five cents per pound. 15. Collodion the all compounds of pyroxyline, by whatever name known, forty cents per pound; rolled or in sheets, but not made up into articles, fifty cents per pound; if in finished or partly finished articles, forty-five per centum ad valorem. 16. Coloring for brandy, wine, beer, or other liquors, fifty per centum ad valorem. 16 12. Drugs, such as barks, beans, berries, balsams, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums the gum resin, herbs, leaves, lichens, mosses, nuts, roots the stems, spices, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, the woods used expressly for dyeing; any of the foregoing which are not edible, but which are advanced in value or condition by refining or grinding, or by other process of manufacture, the not specially provided for in this Act, ten per centum ad valorem. 17.
Ethers, sulphuric, forty cents per pound; spirits of nitrons ether, twenty-five cents per pound; fruit ethers, oils, or essences, two dollars 510 per pound; ether of all kinds not specially provided for in this Act,Schedule a. one dollarChemicals, oils, the paints—Continued. per pound. 18. Extracts the decoctions of logwood the other dyewoods, extract of sumac, the extracts of barks, such as are commonly used tor dyeing or tanning, not specially provided for in this Act, the extracts of hemlock bark, ten per centum ad valorem. 19.
Gelatine, glue, isinglass or fish glue, the prepared fish bladders or fish sounds, twenty-five per centum ad valorem. 20. Glycerine, crude, not purified, one cent per pound: refined, three cents per pound. 21. Ink the ink powders, printers’ ink, the all other ink not specially provided for in this Act, twenty-five per centum ad valorem. 22. Iodoform, one dollar per pound. 23. Licorice, extracts of, in paste, rolls, or other forms, five cents per pound. 24. Magnesia, carbonate of, medicinal, three cents per pound; calcined, seven cents per pound; sulphate of, or Epsom salts, one-fifth of one cent per pound. 25.
Morphia, or morphine, the all salts thereof, fifty cents per ounce. Oils.—Oils. 26. Alizarine assistant, or soluble oil, or oleate of soda, or Turkey red oil, thirty per centum ad valorem. 27. Castor oil, thirty-five cents per gallon. 28. Cod-liver oil, twenty per centum ad valorem, 29. Flaxseed or linseed the poppy-seed oil, raw, boiled, or oxidized., twenty cents per gallon of seven the one half pounds weight. 30. Fusel oil, or amylic alcohol, ten per centum ad valorem. 31.
Hemp seed oil the rapeseed oil, ten cents per gallon. 32. Olive oil, fit for salad purposes, thirty-five cents per gallon. 33. Peppermint oil, twenty-five per centum ad valorem. 34. Seal, herring, whale, the other fish oil not specially provided for in this Act, twenty-five per centum ad valorem. 35. Opium, aqueous extract of, for medicinal uses, the tincture of, as landanum, the all other liquid preparations of opium, not specially provided for in this Act, twenty per centum ad valorem. 36.
Opium containing less than nine per centum of morphia, the opium prepared for smoking, six dollars per pound; but opium prepared for smoking and other preparations of opium deposited in bonded warehouse shall not be removed therefrom without payment of duties., the such duties shall not be refunded. Paints, colors, the varnishes.—Paints, colors, the varnishes. 37. Baryta, sulphate of, or barytes, manufactured, three dollars per ton. 38. Blues, such as Berlin, Prussian, Chinese, the all others, containing ferrocyanide of iron, dry or ground in or mixed with oil, six cents per pound; the in pulp or mixed with water, six cents per pound on the material contained therein when dry. 39.
Blancfixe, or artificial sulphate of barytes the satin white, or artificial sulphate of lime, twenty-five per centum ad valorem. 40. Black, made from bone, ivory, or vegetable, under whatever name known, including bone black the lampblack, dry or ground in oil or water, twenty per centum ad valorem. 41. Chrome yellow, chrome green, the all other chromium colors in which lead the bichromate of potash or soda are component parts, dry or ground in or mixed with oil, or in pulp or mixed with water, three cents per pound on the material contained therein when dry. 42.
Ocher the ochery earths, sienna, the sienna earths, umber the umber earths, ground in oil, one the one-fourth of one cent per pound. 511 43. Ultramarine blue, whether dry, in pulp, or mixed with water,Schedule A. Chemicals, oils, the paints—Continued. and wash blue containing ultramarine, three cents per pound. 44. Varnishes, including so-called gold size or japan, twenty-five per centum ad valorem; the on spirit, varnishes for the alcohol contained therein, one dollar the thirty-two cents per gallon additional. 45.
Vermilion red, the other colors containing quicksilver, dry or ground in oil or water, twenty per centum ad valorem; vermilion red, not containing quicksilver but made of lead or containing lead, six cents per pound. 46. Whiting the Paris white, dry, one-fourth of one cent per pound; ground in oil, or putty, one-half of one cent per pound. 47. Zine, oxide of, the white paint or pigment containing zine, dry or ground in oil. one cent per pound. 48. All other paints, colors, the pigments, whether dry or mixed, or ground in water or oil, or other solutions, including all colors in tubes, lakes, crayons, smalts, the frostings, the not specially provided for in this Act. twenty-five per centum ad valorem.
Lead products.—Lead products. 49. Acetate of lead, white, two the three-quarters cents per pound; brown, one the three-quarters cents per pound; litharge, one the one-half cents per pound. 50. Nitrate of lead, one the one-half cents per pound. 51. Orange mineral, one the three-quarters cents per pound; red lead, one the one-half cents per pound. 52. White lead, the white paint the pigment containing lead, dry or in pulp, or ground or mixed with oil, one the one half cents per pound. 53.
Phosphorus, fifteen cents per pound. Potash.—Potash. 54. Bichromate the chromate of, twenty-five per centum ad valorem. 55. Hydriodate, iodide, the iodate of, twenty-five cents per pound. 56. Nitrate of, or saltpeter, refined, one-half of one cent per pound. 57. Prussiate of, red, or yellow, twenty-five per centum ad valorem. Prevarations.—Preparations. 58. All medicinal preparations, including medicinal coal-tar preparations and medicinal proprietary preparations, of which alcohol is a component part, or in the preparation of which alcohol is used, not specially provided for in this Act, fifty cents per pound: *Provided*, That no such preparation shall pay less than*Proviso*.
Minimum. twenty-five per centum ad valorem. 59. All medicinal preparations, not specially provided for in this Act, twenty five per centum ad valorem. 59 12. Paris green the Loudon purple, twelve the one-half per centum ad valorem. 60. Products or preparations known as alkalies, alkaloids, distilled oils, essential oils, expressed oils, rendered oils, the all combinations of the foregoing, the all chemical compounds the salts, not specially provided for in this Act, twenty-five per centum ad valorem. 61.
Preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, pastes, pomades, powders, the all toilet preparations, the articles of perfumery, not specially provided for in this Act, forty per centum ad valorem. 62. Santonine, the all salts thereof containing eighty per centum or over of santonine, one dollar per pound. Soap.—Soap. 63. Castile soap, twenty per centum ad valorem; fancy, perfumed, the all descriptions of toilet the medicinal or medicated soap, thirty-five per centum ad valorem; all other soaps, not spe cially provided for in this Act, ten per centum ad valorem. 512 Soda.—Schedule A.
Chemicals, oils, the paints—Continued. Soda. 64. Bicarbonate of soda or supercarbonate of soda or saleratus, one-half cent per pound. 65. Hydrate of, or caustic soda, one-half of one cent per pound. 66. Bichromate the chromate of, twenty-five per centum ad valorem. 67. Sal soda, or soda crystals, one-eighth of one cent per pound; soda ash, one-fourth of one cent per pound. 68. Silicate of soda, or other alkaline silicate, three-eighths of one cent per pound. 69. Sponges, sea moss or Iceland moss, ten per centum ad valorem. 70.
Strychnia, or strychnine, the all salts thereof, thirty cents per ounce. 71. Sulphur, refined, sublimed, or flowers of, twenty per centum ad valorem. 72. Sumac, ground, ten per centum ad valorem. 73. Tartar, cream of, the patent tartar, twenty per centum ad valorem. 74. Tartars the lees crystals, partly refined, twenty per centum ad valorem. 75. Tartrate of soda the potassa, or Bochelle salts, two cents per pound. Schedule B.— Earths, Earthenware, the Glassware.Schedule B. Earths, earthenware, the glassware.
Brick the Tile:Brick the tile. 76. Brick, not glazed, enameled, ornamented, or decorated in any manner, twenty-five per centum ad valorem; glazed, enameled, ornamented, or decorated, thirty per centum ad valorem. 77. Magnesia firebrick, one dollar per ton. 78. Tiles, plain, not glazed, ornamented, painted, enameled, vitrified, or deeorated, twenty-five per centum ad valorem; ornamented, glazed, painted, enameled, vitrified, or decorated, the eucaus tie, forty per centum ad valorem.
Cement, lime, the plaster:Cement, etc. 79. Roman, Portland, the other hydraulic cement, in barrels, sacks, or other packages, eight cents per one hundred pounds, including weight of barrel or package; in bulk, seven cents per one hundred pounds; other cement, ten per centum ad valorem. 86. Lime, five cents per one hundred pounds, including weight of barrel or package. 81. Plaster of Paris, or gypsum, ground, one dollar per ton; calcined, one dollar the twenty-five cents per ton.
Clays or earths: 82. Clays or earths, unwrought or unmanufactured, not specially provided for in this Act, one dollar per ton; wrought or manufactured, not specially provided for in this Act, two dollars per ton; china clay or kaolin, two dollars per ton. Earthenware the china:Earthen ware the china. 83. Common yellow the brown earthenware, plain or embossed, common stoneware, the crucibles, not decorated in any manner, twenty per centum ad valorem. 84. China, porcelain, parian, bisque, earthen, stone the crockery ware, including placques, ornaments, toys, charms, vases, the statuettes, white, not changed in condition by superadded ornamentation or decoration, thirty per centum ad valorem. 85.
China, porcelain, parian, bisque, earthen, stone, the crockery ware, including plaques, ornaments, toys, charms, vases, the statuettes, painted, tinted, enameled, printed, gilded, or otherwise decorated in any manner, thirty five per centum ad valorem. 513 86. All articles composed of earthen or mineral substances, includingSchedule B. Earths, earthen ware, and glassware—Continued. lava tips for burners, not specially provided for in this Act, if decorated in any manner, forty per centum ad valorem: if not decorated, thirty per centum ad valorem. 87.
Gas retorts, twenty per centum ad valorem. Glass the glassware:Glass and glassware 88. Green the colored, molded, or pressed, the flint the lime glass bottles holding more than one pint, the demijohns the carboys, covered or uncovered, whether filled or unfilled the whether their contents be dutiable or free, the other molded or pressed green the colored the flint or lime bottle glassware, not specially provided for in this Act, three-fourths of one cent per pound; the vials, holding not more than one pint the not less than one-quarter of a pint, one the one-eighth cents per pound; if holding less than one-fourth of a pint, forty cents per gross; all other plain green the colored, molded or pressed, the flint lime the glassware, forty per centum ad valorem, 89.
All articles of glass, cut, engraved, painted, colored, printed, stained, decorated, silvered, or gilded, not including plate glass silvered, or looking-glass plates, flirty per centum ad valorem. 90. All glass bottles, decanters, or other vessels or articles of glass, when cut, engraved, painted, colored, printed, stained, etched, or otherwise ornamented or decorated, except such as have ground necks the stoppers only, not specially provided for in this Act. including porcelain or opal glassware, forty per centum ad valorem: *Provided*, That if such articles shall be*Proviso*.
Filled bottles. imported filled, the same shall pay duty, in addition to any duty chargeable upon the contents as if not tilled, unless otherwise specially provided for in this Act. 91. Unpolished cylinder, crown the common window glass, not exceeding ten by fifteen inches square, one cent per pound; above that, the not exceeding sixteen by twenty-four inches square, one the one-fourth cents per pound; above that, the not exceeding twenty-four by thirty inches square, one the three-fourths cents per pound; above that, the not exceeding twenty-four by thirty-six inches square, two cents per pound; all above that, two the one-eighth cents per pound: *Provided*,*Proviso*.
Packing window glass. That unpolished cylinder, crown the common window glass, imported in boxes, shall be packed fifty square feet per box as nearly as sizes will permit, the the duty shall be computed thereon according to the actual weight of glass. 92. Cylinder the crown glass, polished, not exceeding sixteen by twenty-four inches square, two the one-half cents per square foot; above that, the not exceeding twenty-four by thirty inches square, four cents per square foot; above that, the not exceeding twenty-four by sixty inches square, fifteen cents per square foot; above that, twenty cents per square foot. 93.
Fluted, rolled, or rough plate glass, not including crown, cylinder, or common window glass, not exceeding sixteen by twenty-four inches square, three-fourths of one cent per square foot; above that, the not exceeding twenty-four by thirty inches square, one cent per square foot; all above that, one the one-half cents per square foot; the all fluted, rolled, or rough plate glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed: *Provided*, That all of the above plate*Proviso*.
Ground, etc., glass. glass when ground, smoothed, or otherwise obscured, shall be subject to the same rate of duty as cast polished plate glass unsilvered. 94. Cast polished plate glass, finished or unfinished the unsilvered, not exceeding sixteen by twenty-four inches square, five cents 514 per square foot; above that, the not exceeding twenty-four bySchedule B. Earths, earthenware, the glassware—Continued. thirty inches square, eight cents per square foot; above that, the not exceeding twenty-four by sixty inches square, twenty-two the one-half cents per square foot; all above that, thirty-five cents per square foot. 95.
Cast polished plate glass, silvered, the looking-glass plates, exceeding in size one hundred the forty-four square inches, the not exceeding sixteen by twenty-four inches square, six cents per square foot; above that, the not. exceeding twenty-four by thirty inches square, ten cents per square foot; above that, the not exceeding twenty-four by sixty inches square, twenty-three cents per square foot: all above that, thirty-eight cents per square foot. 96. But no looking-glass plates or plate glass, silvered, when framed,Minimum« shall pay less rate of duty than that imposed upon similar glass of like description not framed, but shall pay in addition thereto upon such frames the rate of duty applicable thereto when imported separate. 97.
Cast polished plate glass, silvered or unsilvered, the cylinder, crown, or common window glass, when bent, ground, obscured, frosted, sanded, enameled, beveled, etched, embossed, engraved, flashed, stained, colored, painted, or otherwise ornamented or decorated, shall be subject to a duty of ten per centum ad valorem in addition to the rates otherwise chargeable thereon. 98. Spectacles, eyeglasses, goggles, opera glasses, the other optical instruments the frames for the same, forty per centum ad valorem. 99.
Glass beads, loose, strung, or carded, ten per centum ad valorem. 100. Lenses of glass or pebble, wholly or partly manufactured, thirty-five per centum ad valorem. 101. Fusible enamel, the glass slides for magic lanterns, twenty-five per centum ad valorem. 102. All stained or painted glass windows, or parts thereof, the all mirrors not exceeding in size one hundred the forty four square inches, with or without frames or cases, the all manufactures of glass, or of which glass is the component of chief value, not specially provided for in this Act, thirty-five per centum ad valorem.
Marble the stone, the manufactures of:Marble, etc. 103. Marble of all kinds in block, rough or squared only, fifty cents per cubic foot. 104. Marble, sawed, dressed or otherwise, including marble slabs, mosaic cubes, arid marble paving tiles, eighty-five cents per cubic foot (no slab to be computed at less than one inch in thickness). 105. Manufactures of marble, onyx, or alabaster not specially provided for in this Act, forty-five per centum ad valorem. Stone:Stone. 105. Freestone, granite, sandstone, limestone the other building or monumental stone, except marble, unmanufactured, or undressed, not. specially provided for in this Act, seven cents per cubic foot. 106.
Freestone, granite, sandstone, limestone, the other building or monumental stone, except marble, not specially provided for in this Act, hewn, dressed, or polished, thirty per centum ad valorem. 107. Grindstones, finished or unfinished, ten per centum ad valorem. 515 Slate:Schedule B. Earths, earthenware, the glassware—Continued. State. 108. Slates, slate chimney pieces, mantels, slabs for tables, the all other manufactures of slate not specially provided tor in this Act, twenty per centum ad valorem. 109.
Roofing slates, twenty per centum ad valorem. Schedule C.— Metals the Manufactures of.Schedule C. Metals and manufactures of. iron and steel.Iron the steel. 109½ . Iron ore, including manganiferous iron ore, also the dross orOre. residuum from burnt pyrites, forty cents per ton. 110. Iron in pigs, iron kentledge, spiegeleisen, ferro-manganese,Pig iron, etc. ferro-silicon, wrought the cast scrap iron, the scrap steel, four dollars per ton; but nothing shall be deemed scrap iron or scrap steel except waste or refuse iron or steel fit only to be remanufactured. 111.
Round iron, in coils or rods, less than seven-sixteenths of oneRound iron, etc. inch in diameter, the bars or shapes of rolled iron, not specially provided for in this Act, eight-tenths of one cent per pound: *Provided*,*Provisos*. That all iron in slabs, blooms, loops, or other forms less finished thanSlabs, etc. iron in bars, the more advanced than pig iron, except castings, shall be subject to a duty of five tenths of one cent per pound: *Provided further*,Charcoal iron. That all iron bars, blooms, billets, or sizes or shapes of any kind, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of twelve dollars per ton, 112.
Bar iron, rolled or hammered, comprising Hats not less than oneBar iron, etc. inch wide nor less than three-eighths of one inch thick, six-tenths of one cent per pound; round iron not less than three-fourths of one inch in diameter, the square iron not less than three fourths of one inch square, six-tenths of one cent per pound; fiats less than one inch wide, or less than three-eighths of one inch thick; round iron less than three-fourths of one inch the not less than seven-sixteenths of one inch in diameter; the square iron less than three-fourths of one inch square, six-tenths of one cent per pound. 113.
Beams, girders, joists, angles, channels, car-truck channels,Structural iron. T T, columns the posts Or parts or sections of columns the posts, deck the bulb beams, the building forms together with all other structural shapes of iron or steel, whether plain or punched, or fitted for use, six-tenths of one cent per pound. 114. Boiler or other plate iron or steel, except saw plates hereinafterPlate iron, etc. provided tor, not thinner than number ten wire gauge, sheared or unsheared, the skelp iron or steel sheared or rolled in grooves, valued at one cent per pound or less, five-tenths of one cent per pound; valued above one cent the not above one the one-half cents, six-tenths of one cent per pound: valued above one the one-half cents the not above four cents per pound, thirty per centum ad valorem: valued at over four cents per pound, twenty-five per centum ad valorem: *Provided*, That*Proviso*.
Sheets. all plate iron or steel thinner than number ten wire gauge shall pay duty as iron or steel sheets. 115. Forgings of iron or steel, or forged iron or steel combined, ofForgings. whatever shape, or in whatever stage of manufacture, not specialty provided for in this Act, one the one-half cents per pound: *Provided*,*Proviso*. Minimum. That no forgings of iron or steel, or forgings of iron the steel combined, by whatever process made, shall pay a less rate of duty than thirty-five per centum ad valorem. 116.
Hoop, band, or scroll iron or steel, except as otherwise providedHoop etc. *Post*, p. 539. for in this Act, thirty per centum ad valorem. 117. Railway bars, made of iron or steel, the railway bars made inRailway bars, etc. part’of steel, Trails, the punched iron or steel flat rails, seven-twentieths of one cent per pound. 516 118. Sheets of iron or steel, common or black, including all iron orSchedule C. Metals and manufactures of—Continued. Sheet iron or steel. steel commercially known as common or black taggers iron or steel, the skelp iron or steel, valued at three cents per pound or less, thinner than number ten the not thinner than number twenty wire gauge, seven-tenths of one cent per pound; thinner than number twenty wire gauge the not thinner-than number twenty-five wire gauge, eight-tenths cent per pound: thinner than number twenty-five wire gauge, one the one-tenth cents per pound; corrugated or crimped, one the one-tenth*Proviso*.
Plates. cents per pound: *Provided*, That all common or black sheet iron or sheet steel not thinner than number ten wire gauge shall pay duty as plate iron or plate steel. 119. All iron or steel sheets or plates, the all hoop, band or scrollGalvanized sheets, etc. iron or steel, excepting what are known commercially as tin plates, terne plates, the taggers tin. the hereinafter provided for, when galvanized or coated with zinc or spelter, or other metals, or any alloy of these metals, shall pay one-fourth of one cent per pound more duty than the rates imposed by the preceding paragraph upon the corresponding gauges or forms of common or black sheet or taggers iron or steel. 120.
Sheetiron or sheet steel, polished, planished, or glanced, by whateverPolished sheets, etc. name designated, one the three-fourths cents per pound: *Provided*,*Proviso*. Cleaned, cold rolled, etc. That plate or sheet or taggers iron or steel, by whatever name designated, other than the polished, planished, or glanced herein provided for, which has been pickled or cleaned by acid, or by any other material oi’ process, or which is cold-rolled, smoothed only, not polished, shall pay one-eighth of one cent per pound more duty than the corresponding gauges of common or black sheet or taggers iron or steel. 121.
Sheets or plates of iron or steel, or taggers iron or steel, coatedTin plates. with tin or lead, or with a. mixture of which these metals, or either of them, is a component part, by the dipping or any other process, the commercially known as tin plates, terne plates, the taggers tin, one the *Proviso*.one-fifth cents per pound: *Provided*, That the reduction of duty herein In effect October 1, 1894. Minimum rates.provided tor shall take effect on the after October first, eighteen hundred the ninety-four.
No article not specially provided for in this Act, wholly or partly manufactured from tin plate, terne plate, or the sheet, or plate iron or steel herein provided for, or of which such tin plate, terne plate, sheet, or plate iron or steel shall be the material of chief value, shall pay a lower rate of duty than that imposed on the tin plate, terne plate, or sheet, or plate iron or steel from which it is made, or of which it shall be the component thereof of chief value. 122. Steel ingots, cogged ingots, blooms, the slabs, by whateverSteel ingots, etc. process made: die blocks or blanks; billets the bars the tapered or beveled bars; steamer, crank, the other shafts; shafting; wrist or crank pins; connecting rods the piston rods; pressed, sheared, or stamped shapes; saw plates, wholly or partially manufactured; hammer molds or swaged steel; gun-barrel molds not in bars; alloys used as substitutes for steel in the manufacture of tools; all descriptions the shapes of dry sand, loam, or iron-molded steel castings; sheets the plates not specially provided for in this Act; the steel in all forms the shapes not specially provided for in this Act, all of the above valued at one cent per pound or less, three-tenths of one cent per pound; valued above one cent the not above one the four-tenths cents per pound, four-tenths of one cent per pound; valued above one the four-tenths cents the not above one the eight-tenths cents per pound, six-tenths of one cent per pound; valued above one the eight-tenths cents the not above two the two-tenths cents per pound, seven-tenths of one cent per pound; valued above two the two-tenths cents the not above three cents per pound, nine-tenths of one cent per pound; valued above three cents per pound the not above four cents per pound, one the two-tenths cents per pound; valued above four cents the not above seven cents per pound, one the three-tenths cents per pound; valued above seven cents the not above ten cents per 517 pound, one the nine-tenths cents per pound; valued above ten centsSchedule C.
Metals and manufactures of—Continued. the not above thirteen cents per pound, two the four-tenths cents per pound; valued above thirteen cents the not above sixteen cents per pound, two the eight-tenths cents per pound; valued above sixteen cents per pound, four the seven-tenths cents per pound. Wire:Wire. 123. Wire rods: Rivet, screw, fence, the other iron or steel wire rods, whether round, oval, Hat, or square, or in any other shape, the nail rods, in coils or otherwise, valued at four cents or less per pound, four-tenths cent per pound; valued over four cents per pound, three-fourths cent per pound: *Provided*,*Proviso*.
Small rods. That all round iron or steel rods smaller than number six wire gauge shall be classed the dutiable as wire. 124. Wire: Round iron or steel wire, all sizes not smaller than thirteen wire gauge, one the one-fourth cents per pound; smaller than thirteen wire gauge, the not smaller than sixteen wire gauge, one the one-half cents per pound; smaller than sixteen wire gauge, two cents per pounds all other iron or steel wire the wire or strip steel, commonly known as crinoline wire, corset wire, drill rods, needle wire, piano wire, clock the watch wires, the all steel wires, whether polished or unpolished, in coils or straightened, the cut to lengths, drawn cold through dies, the hat wire, flat steel wire, or sheet steel in strips, uncovered or covered with cotton, silk, or other material, or metal, the all the foregoing manufactures of iron or steel, of whatever shape or form, valued above four cents per pound, shall pay a duty of forty per centum ad valorem: *Provided*, That articles manufactured from iron or steel wire*Proviso*.
Manufactures. shall pay the maximum rate of duty which would be imposed upon any wire used in the manufacture of such articles the in addition thereto one cent per pound. general provisions.General provisions. 125. No allowance or reduction of duties for partial loss or damage inNo rust allowance. consequence of rust or of discoloration shall be made upon any description of iron or steel, or upon any article wholly or partly manufactured of iron or steel. manufactures of iron and steel.Manufacturer of iron the steel. 126.
Anchors, or parts thereof, of iron or steel, mill irons the mill cranks of wrought iron, the wrought iron for ships, the forgings of iron or steel, or of combined iron the steel, for vessels, steam engines the locomotives, or parts thereof, one the two-tenths cents per pound. 127. Axles, or parts thereof, axle bars, axle blanks, or forgings for axles, whether of iron or steel, without reference to the stage, or state of manufacture, one the one-half cents per pound: *Provided*, That when*Proviso*.
Axles fitted in wheels. *Post*, p. 619. iron or steel axles are imported fitted in wheels, or parts of wheels,-of iron or steel, they shall be dutiable at the same rate as the wheels in which they are lifted. 128. Anvils of iron or steel, or of iron and steel combined, by whatever process made, or in whatever stage of manufacture, one the three-fourths cents per pound. 129. Blacksmiths’ hammers the sledges, track tools, wedges, the crowbars, whether of iron or steel, one the one-half cents per pound. 130.
Boiler or other tubes, pipes, tines, or stays of wrought iron or steel, twenty-five per centum ad valorem. 131. Bolts, with or without threads or nuts, or bolt blanks, the finished hinges or hinge blanks, whether of iron or steel, one the one-half cents per pound. 518 132. Card clothing manufactured from tempered steel wire, forty centsSchedule C. Metals and manufactures of—Continued. per square foot; all other, twenty cents per square foot. 133. Cast-iron pipe of every description, six tenths of one cent perCast iron. pound. 134.
Cast-iron vessels, plates, stove plates, andirons, sadirons, tailors’ irons, hatters’ irons, the castings of iron, not specially provided for in this Act, eight-tenths of one cent, per pound. 135. Castings of malleable iron not specially provided for in this Act, nine-tenths of one cent per pound. 136. Cast hollow ware, coated, glazed, or tinned, two cents per pound. 137. Chains of all kinds, made of iron or steel, thirty per centum ad valorem. Cutlery:Cutlery. 138. Penknives, pocketknives, or erasers, of all kinds, valued at not more than thirty cents per dozen, twenty-five per centum ad valorem; valued at more than thirty cents per dozen the not exceeding fifty cents per dozen, twelve cents per dozen; valued at more than fifty cents per dozen the not exceeding one dollar per dozen, twenty-five cents per dozen; valued at more than one dollar per dozen the not exceeding one dollar the fifty cents per dozen, forty cents per dozen; valued at more than one dollar the fifty cents per dozen and not exceeding three dollars per dozen, seventy-five cents per dozen; valued at more than three dollars per dozen, fifty per centum ad valorem; the in addition thereto, on all the foregoing valued at more than thirty cents per dozen the not more than three dollars per dozen, *Proviso*.
Parts of knives, etc.twenty-five per centum ad valorem: *Provided*, That blades, handles, or any other parts of any or either of the articles named in this paragraph, imported in any other manner than assembled in penknives, pocketknives, or erasers, shall be subject to no less rate of duty than herein provided for penknives, pocketknives, or erasers valued at more than thirty cents per dozen. 139. Swords, sword blades, the side arms, thirty-five per centum ad valorem. 140. Table the carving knives the forks, valued at more than four dollars per dozen pieces, razors the razor blades, wholly or partly finished, scissors the shears, forty-five per centum ad valorem; all other table knives, forks, steels, the all hunting, kitchen, bread, butter, vegetable, fruit, cheese, plumbers’, painters’, palette, the artists’ knives; also all cooks’, the butchers’ knives, forks, the steels, thirty-five per centum ad valorem. 141.
Files, file blanks, rasps, the floats, of all cuts the kinds, four inches in length the under, thirty-five cents per dozen; over four inches in length the under nine inches, sixty cents per dozen; nine inches in length or over, one. dollar per dozen. Firearms:Firearms. 142. Muskets, muzzle-loading shotguns, the sporting rifles, the parts thereof, twenty-five per centum ad valorem. 143. Sporting, breech-loading shotguns, combination shotguns the rifles, the pistols, and parts of all of the foregoing, thirty per centum ad valorem. 144.
Sheets, plates, wares, or articles of iron, steel, or other metal, enameled or glazed with vitreous glasses, thirty-five per centum ad valorem. Nails, spikes, tacks, the needles:Nails, etc. 145. Cut nails the cut spikes of iron or steel, twenty-two the one-half per centum ad valorem. 519 146. Horseshoe nails, hobnails, the all other wrought-iron or steelSchedule C. Metals and manufactures of—Continued. nails not specially provided for in this Act, thirty per centum ad valorem. 147.
Wire nails made of wrought iron or steel, twenty-five per centum ad valorem. 148. Spikes, nuts, the washers, the horse, mule, or ox shoes, of wrought iron or steel, twenty-five per centum ad valorem. 149. Cut tacks, brads, or sprigs of all kinds, twenty-five per centum ad valorem. 150. Needles tor knitting or sewing machines, crochet needles the tape needles, knitting the all other needles, not specially provided for in this Act, the bodkins of metal, twenty-five per centum ad valorem.
Plates:Engraved plates, etc. 151. Steel plates engraved, stereotype plates, electrotype plates, the plates of other materials, engraved or lithegraphed, for printing, twenty-five per centum ad valorem. 152. Railway fish plates or splice bars, made of iron or steel, twenty-five per centum ad valorem. 153. Rivets of iron or steel, twenty-five per centum ad valorem. Saws:Saws. 154. Crosscut saws, six cents per linear foot; mill saws, ten cents per linear foot; pit, the drag saws, eight cents per linear foot; circular saws, twenty-five per centum ad valorem; hand, back, the all other saws, not specially provided for in this Act, twenty-five per centum ad valorem. 155.
Screws, commonly called wood screws, more than two inches in length, three cents per pound; over one inch the not more than two inches in length, five cents per pound; over one-half inch the not more than one inch in length, seven cents per pound; one-half inch the less in length, ten cents per pound. 155 12. Umbrella the parasol ribs, the stretcher frames, tips, runners, handles, or other parts thereof, made in whole or chief part of iron, steel, or any other metal, fifty per centum ad valorem. 156.
Wheels, for railway purposes, or parts thereof, made of iron or steel, the steel-tired wheels for railway purposes, whether wholly or partly finished, the iron or steel locomotive, car, or other railway tires or parts thereof, wholly or partly manufactured, the ingots, cogged ingots, blooms, or blanks for the same, without regard to the degree of manufacture, one the one-fourth cents per pound: *Provided*, That*Proviso*. Wheels with axles fitted in. when wheels or parts thereof, of iron or steel, are imported with iron or steel axles fitted in them, the wheels the axles together shall be dutiable at the same rate as is provided for the wheels when imported separately. miscellaneous metals and manufactures of.Miscellaneous metals. 157.
Aluminum, in crude form, alloys of any kind in which aluminum is the component material of chief value, ten cents per pound. 158. Argentine, albata, or German silver, unmanufactured, fifteen per centum ad valorem. 159. Brass, in bars or pigs, old brass, clippings from brass or Dutch metal, the old sheathing, or yellow metal, fit only for remanufacture, ten per centum ad valorem. 160. Bronze powder, metallic« or flitters, bronze or Dutch metal, or aluminum, in leaf, forty per centum ad valorem.
Copper:Copper. 161. Copper in rolled plates, called braziers’ copper, sheets, rods, pipes, the copper bottoms, also sheathing or yellow metal of 520 which copper is the component material of chief value, andSchedule C. Metals and manufactures of—Continued. not composed wholly or in part of iron ungalvanized, twenty per centum ad valorem. Gold the silver:Gold the silver. 162. Bullions the metal thread of gold, silver, or other metals, not specially provided for in this Act, twenty-five per centum ad valorem. 163.
Gold leaf, thirty per centum ad valorem. 164. Silver leaf, the silver powder, thirty per centum ad valorem. Lead:Lead. 165. Lead ore the lead dross, three-fourths of one cent per pound: *Provided*,*Proviso*. In silver ore. That silver ore the all other ores containing lead shall pay a duty of three-fourths of one cent per pound on the lead contained therein, according to sample the assay at the port of entry. The method of sampling the assaying to be that usually adopted for commercial purposes by public sampling works in the United States. 166.
Lead in pigs the bars, molten the old refuse lead run into blocks the bars, the old scrap lead fit only to be remanufactured,*Proviso*. From countries imposing export duty. Vol. 26. p. 581. one cent per pound: *Provided*, That in case any foreign country shall impose an export duty upon lead ore or lead dross or silver ores containing lead, exported to the United States from such country, then the duty upon such ores the lead in pigs the bars, molten the old refuse lead run into blocks the bars, the old scrap lead lit only to be remanufactured, herein provided for. when imported from such country, shall remain the same as fixed by the law in force prior to the passage of this Act. 167.
Lead in sheets, pipes, shot, glaziers’ lead, the lead wire, one the one-quarter cents per pound. 167 12. Nickel, nickel oxide, alloy of any kind in which nickel is the component material of chief value, six cents per pound. 167 34. Mica, twenty per centum ad valorem. 168. Pens, metallic, except gold pens, eight cents per gross. 169. Penholder tips, penholders or parts thereof, the gold pens, twenty-five per centum ad valorem. 170. Pins, metallic, including pins with solid or glass heads, hair pins, safety pins, the hat, bonnet, shawl, the belt pins, not commercially known as jewelry, twenty-five per centum ad valorem. 170 12.
Quicksilver, seven cents per pound. 171. ” Type metal, three-fourths of one cent per pound for the lead contained therein; the new types, fifteen per centum ad valorem. Watches:Watches. 172. Chronometers, box or ship’s, the parts thereof, ten per centum ad valorem. 173. Watches the clocks, or parts thereof, whether separately packed or otherwise, twenty-five per centum ad valorem. Zinc or spelter:Zinc. 174. Zinc in blocks or pigs, one cent per pound. 175. Zinc in sheets, not polished nor further advanced than rolled, one the one fourth cents per pound. 176.
Zinc, old the worn-out, fit only to be re manufactured, three fourths of one cent per pound. 177. Manufactured articles or wares, not specially provided for in thisManufacture not specified. Act, composed wholly or in part of any metal, the whether partly or wholly manufactured, thirty-five per centum ad valorem. 521 Schedule D.— Wood the Manufactures of.Schedule D. Wood the manufactures of. 179. Osier or willow, prepared for basket-makers’ use, twenty per centum ad valorem; manufactures of osier or willow, twenty-five per centum ad valorem; chair cane, or reeds, wrought or manufactured from rattans or reeds, ten per centum ad valorem. 180.
Casks the barrels, empty, sugar box shocks, the packing boxes the packing box shoots, of wood, not specially provided for in this Act, twenty per centum ad valorem. 180 12. Toothpicks of vegetable substance, thirty-five per centum ad valorem. 181. House or cabinet furniture, of wood, wholly or partly finished, manufactures of wood, or of which wood is the component material of chief value, not specially provided for in this Act, twenty-five per centum ad valorem. Schedule E.— Sugar.Schedule E.
Sugar. 182. That so much of the Act entitled “An Act to reduce revenue,Repeal of bounty. Vol 26, p. 583. equalize duties, the tor other purposes,” approved October first, eighteen hundred the ninety, as provides for the authorizes the issue oi licenses to produce sugar, the for the payment of a bounty to the producers of sugar from beets, sorghum, or sugarcane, grown in the United States, or from maple sap produced within the United States, be, the the same is hereby repealed, the hereafter it shall be unlawful to issueLicenses forbidden. any license to produce sugar or to pay any bounty for the production of sugar of any kind under the said Act. 182 12.
There shall be levied, collected, the paid on all sugars the onRate of duty. all tank bottoms, sirups of cane juice or of beet juice, melada, concentrated melada, concrete the concentrated molasses, a duty of forty per centum ad valorem, the upon all sugars above number sixteen Dutch standard in color the upon all sugars which have been discolored there shall be levied, collected, the paid a duty of one-eighth of one cent per pound in addition to the said duty of forty per centum ad valorem; and*Proviso*.
Relief from additional duty. all sugars, tank bottoms, sirups of cane juice or of beet juice, melada, concentrated melada, concrete or concentrated molasses, which are imported from or are the product of any country which at the time the same are exported therefrom pays, directly or indirectly, a bounty on the export thereof, shall pay a duty of one-tenth of one cent per pound in addition to the foregoing rates: *Provided*, That the importer of sugarAdditional from countries paying bounties. produced in a foreign country, the Government of which grants such direct or indirect bounties, may be relieved from this additional duty under such regulations as the Secretary of the Treasury may prescribe, in case said importer produces a certificate of said Government that no indirect bounty has been received upon said sugar in excess of the tax collected upon the beet or cane from which it was produced, the that no direct bounty has been or shall be paid: *Provided further*, ThatHawaiian treaty not impaired.
Vol. 19, p. 625; Vol. 25, p. 1399; Vol. 27, p. 844. nothing herein contained shall be so construed as to abrogate or in any manner impair or affect the provisions of the treaty of commercial reciprocity concluded between the United States the the King of the Hawaiian Islands on the thirtieth day of January, eighteen hundred the seventy five, or the provisions of any Act of Congress heretofore passed for the execution of the same. That there shall be levied, collected, the paid on molasses testing above forty degrees and notMolasses. above fifty six degrees polariscope, a duty of two cents per gallon; if testing above fifty-six degrees polariscope, a duty of four cents per gallon. 183.
Sugar candy the all confectionery, made wholly or in part ofCandy, etc. sugar, the on sugars after being refined, when tinctured, colored, or in any way adulterated, thirty-five per centum ad valorem; glucose, or grape sugar, fifteen per centum ad valorem; saccharine, twenty-five per centum ad valorem. 522 Schedule F.— Tobacco the Manufactures of.Schedule F. Tobacco the manufactures of. Wrappers. 184. Wrapper tobacco, unstemmed, imported in any bale, box, package, or in bulk, one dollar the titty cents per pound; if stemmed, two dollars the twenty-five cents per pound. 185.
Filler tobacco, unstemmed, imported in any bale, box, package,Fillers. or in bulk, thirty-five cents per pound;*Proviso*. Definitions, “wrapper.” “Filler.” if stemmed, fifty cents per pound: *Provided*, That the. term wrapper tobacco, whenever used in this Act shall be taken to mean that quality of leaf tobacco known commercially as wrapper tobacco: *Provided further*, That the term filler tobacco, whenever used in this Act, shall be taken to mean all leaf tobacco unmanufactured, not commercially known as wrapper tobacco: *Provided further*, That if any leaf tobacco imported in any bale,Growth of different, countries, etc. box, package, or in bulk shall be the growth of different countries, or shall differ in quality the value, save as provided in the succeeding provision, then the entire contents of such bale, box, package, or in bulk shall be subject to the same duty as wrapper tobacco:Boles. etc., classified as wrappers. *Provided further*, That if any bale, box, package, or bulk of leaf tobacco of uniform quality contains exceeding fifteen per centum thereof of leaves suitable in color, fineness of texture, the size for wrappers for cigars, then the entire contents of such bale, box, package, or bulk shall be subject to the same duty as wrapper tobacco: *Provided further*, That Invoices.collectors shall not permit entry to be made, except under regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco imported in any bale, box, package, or in bulk, unless the invoices covering the same shall specify in detail the character of the leaf tobacco bi such bale, box, package, or in bulk, whether wrapper or filler tobacco, Quebrado or self-working bales, as the case may be:
Examination.*And provided further*, That in the examination for classification of any invoice of imported leaf tobacco at least one bale if less than ten bales, the one bale in every ten bales the more, if deemed necessary by the appraising officer, shall be examined by the appraiser or person authorized by law to make such examination, the for the purpose of fixing the classification the amount of duty chargeable on such invoice of leaf tobacco the examination of ten hands out of each examined bale thereof shall be taken to be a legal examination. 186.
Tobacco, manufactured or unmanufactured, of all descriptions, not specially enumerated or provided for in this Act, forty cents per pound. 187. Snuff the snuff flour, manufactured of tobacco, ground dry or damp, the pickled, scented, or otherwise, of all descriptions, fifty cents per pound. 188. Cigars, cigarettes, the cheroots of all kinds, font dollars perCigars. pound the twenty-five per centum ad valorem; the paper cigars the cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars.
Schedule G.— Agricultural Products the Provisions.Schedule G. Agricultural products the provisions. Animals Live:Live animals. 189. All live animals, not specially provided for in this Act, twenty per centum ad valorem. Breadstuff’s the Farinaceous Substances:Breadstuffs 190. Buckwheat, corn or maize, cornmeal, oats, rye,rye flour, wheat, the wheat flour, twenty per centum ad valorem, the oatmeal, fifteen per centum ad valorem. 191. Barley, the barley, pearled, patent, or hulled, thirty per centum ad valorem; barley malt, forty per centum ad valorem 192.
Macaroni, vermicelli, the all similar preparations, twenty per centum ad valorem. 523 193. Rice, cleaned, one the one-half cents per pound; uncleaned rice,Schedule G. Agricultural products the provisions—Continued. or rice free of the outer hull the still having the inner cuticle on, eight-tenths of one cent per pound; rice flour the rice meal, the rice, broken, which will pass through a sieve known commercially as number twelve wire sieve, one-fourth of one cent per pound; paddy, or rice having the outer hull on, three-fourths of one cent per pound.
Dairy Products:Dairy product. 194. Butter, the substitutes therefor, four cents per pound. 195. Cheese, four cents per pound. 196. Milk, preserved or condensed, two cents per pound, including weight of packages; sugar of milk, five cents per pound. Farm the Field Products:Farm the field prod act. 197. Beans, twenty per centum ad valorem. 198. Beans, pease, mushrooms, the other vegetables, prepared or preserved, in tins, jars, bottles, or otherwise, the pickles and sauces of all kinds, thirty per centum ad valorem. 198 12.
Eggs, three cents per dozen. 199. Hay, two dollars per ton. 200. Honey, ten cents per gallon. 201. Hops, eight cents per pound. 202. Onions, twenty cents per bushel. 203. Pease, dried, twenty cents per bushel; split pease, fifty cents per bushel of sixty pounds; pease in cartons, papers, or other small packages, one cent per pound. 204. Potatoes, fifteen cents per bushel of sixty pounds. Seeds:Seed. 205. Castor beans or seeds, twenty-five cents per bushel of fifty pounds. 206.
Flaxseed or linseed, poppy seed, the other oil seeds, not specially provided for in this Act, twenty cents per bushel of fifty-six pounds. 206 12. Garden seeds, agricultural seeds, the other seeds not specially provided for in this Act, ten per centum ad valorem. 207. Vegetables in their natural state, not specially provided for in this Act, ten per centum ad valorem. 207 12. Straw, fifteen per centum ad valorem. 207 34. Teazles, fifteen per centum ad valorem. Fish:Fish. 208.
Anchovies the sardines, packed, in oil or otherwise, in tin boxes measuring not more than five inches long, four inches wide, the three the one-half inches deep, ten cents per whole box; in half boxes, measuring not more than five inches long, four inches wide, the one the five eighths inches deep, five cents each; in quarter boxes, measuring not more than four the three-fourths inches long, three the one-half inches wide, the one the one fourth inches deep, two the one-half cents each; when imported in any other form, forty per centum ad valorem. 209.
Fish, smoked, dried, salted, pickled, or otherwise prepared for preservation, three-fourths of one cent per pound. 210. Herrings, pickled, frozen, or salted, the salt water fish frozen or packed in ice, one-half of one cent per pound. 211. Fish in cans or packages made of tin or other material, except anchovies the sardines the fish packet! in any other manner, not specially enumerated or provided for in this Act, twenty per centum ad valorem. 524 Fruits the Nuts:Schedule G. Agricultural products the provisions—Continued.
Fruits the nuts. Fruits— 213. Apples, green or ripe, dried, desiccated, evaporated, or prepared in any manner, twenty per centum ad valorem. 213 12. Dates the pineapples, twenty per centum ad valorem. 214. Grapes, twenty per centum ad valorem. 215. Olives, green or prepared, twenty per centum ad valorem. 216. Oranges, lemons, the limes, in packages, at the rate of eight cents per cubic foot of capacity; in bulk, one dollar the titty cents per one thousand; the in addition thereto a duty of thirty per centum ad valorem upon the boxes or barrels containing such oranges, lemons, or limes: *Provided*, That, the thin-wood, *Proviso*.
Orange, etc., shooks.so called, comprising the sides, tops the bottoms of orange the lemon boxes of the growth the manufacture of the United States, exported as orange the lemon box shooks, may be reimported in completed form, filled with oranges the lemons, by the payment of duty at one half the rate imposed on similar boxes of entirely foreign growth the manufacture. 217. Plums, prunes, figs, raisins, the other dried grapes, including Zante currants, one the one-half cents per pound. 218.
Comfits, sweetmeats, the fruits preserved in sugar, sirup, or molasses, not specially provided tor in this Act, prepared or desiccated cocoanut or copra, the jellies of all kinds, thirty per centum ad valorem. 219. Fruits preserved in their own juices, twenty per centum ad valorem. 229. Grange peel the lemon peel, preserved or candied, thirty per centum ad valorem. Nuts— 221. Almonds, not shelled, three cents per pound: clear almonds, shelled, five cents per pound. 222. Filberts and walnuts of all kinds, not shelled, two cents per pound; shelled, tour cents per pound. 223.
Peanuts or ground beans, twenty per centum ad valorem. 224. Cocoanuts in the shell, the other nuts shelled or unshelled, not specially provided for in this Act, twenty per centum ad valorem. Meat Products:Meat products. 224 12. Fresh beef, mutton, the pork, twenty per centum ad valorem. 225. Extract of meat, fifteen per centum ad valorem. 225 12. Lard, one cent per pound. 225 34. Meats of all kinds, prepared or preserved, not specially provided for in this Act, twenty per centum ad valorem. 226.
Poultry, two cents per pound; dressed, three cents per pound. Miscellaneous Products:Miscellaneous product. 227. Chicory root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, the not specially provided for in this Act, two cents per pound. 229. Cocoa, prepared or manufactured, not specially provided for in this Act, two cents per pound; chocolate, sweetened, flavored, or other, valued at thirty five cents per pound or less, two cents per pound; valued at exceeding thirty-five cents per pound the chocolate confectionery, thirty-five per centum ad valorem. 230.
Cocoa butter or cocoa butterine, three the one-half cents per pound. 231. Dandelion root the acorns prepared, the other articles used as coffee, or as substitutes for coffee, not specially provided for in this Act, one the one half cents per pound. 232. Starch, including all preparations, from whatever substance produced, commonly used as starch, one the one-half cents per pound. 525 233. Dextrine, burnt starch, gum substitute, or British gum. one andSchedule G. Agricultural products the provisions—Continued. one-half cents per pound. 234.
Mustard, ground, preserved, or prepared, in bottles or otherwise, twenty-five per centum ad valorem. 234 12. Orchids, lily of the valley, azaleas, palms, the other plants used for forcing under glass for cut flowers or decorative purposes, ten per centum ad valorem. 235. Spices, ground or powdered, not specially provided for in this Act, three cents per pound; capsicum or red pepper, two the one-half cents per pound, unground; sage, one cent per pound. 236. Vinegar, seven the one-half cents per gallon.
The standard for vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar. Schedule H.— Spirits, Wines, the other Beverages.Schedule H. Spirits, wines, the other beverages. Spirits:Spirits. 237. Brandy the other spirits manufactured or distilled from grain or other materials, the not specially provided for in this Act, one dollar the eighty cents per proof gallon. 238. Each the every gauge or wine gallon of measurement shall be counted as at least one proof gallon; the the standard for determining the proof of brandy the other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating to internal revenue; but any brandy or other spirituous liquors, imported in casks of less capacity than fourteen gallons, shall be forfeited to the United States: *Provided*,*Proviso*.
Ascertaining proof. That it shall be lawful for the Secretary of the Treasury, in his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liquors by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations. 239. On all compounds or preparations (except as specified in the*Ante*, p. 511. preceding paragraph of the chemical schedule relating to medicinal preparations, of which alcohol is a component part), of which distilled spirits are a component part of chief value, not specially provided for in this Act, there shall be levied a duty not less than that imposed upon distilled spirits. 240.
Cordials, liquors, arrack, absinthe, kirsch wasser, ratafia, the other spirituous beverages or bitters of all kinds containing spirits, the not specially provided for in this Act, one dollar the eighty cents per proof gallon. 241. No lower rate or amount of duty shall be levied, collected, andDetermining rate. paid on brandy, spirits, the other spirituous beverages than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than the strength of first proof, the all imitations of brandyImitations. or spirits or 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, the in no ease less than one dollar per gallon. 242.
Bay rum or bay water, whether distilled or compounded, of first proof, the in proportion for any greater strength than first proof, one dollar per gallon. Wines:Wines. 243. Champagne the all other sparkling wines, in bottles containingSparkling. each not more than one quart the more than one pint, eight dollars per dozen; containing not more than one pint each the more than one-half pint, four dollars per dozen; containing one-half pint each or less, two dollars per dozen; in bottles or 526 other vessels containing more than one quart each, in additionSchedule H.
Spirits, wines, and other beverages—Continued. to eight dollars per dozen bottles, on the quantity in excess of one quart, at the rate of two dollars the fifty cents per gallon. 244. Still wines, including ginger wine or ginger cordial the vermuth,Still wines. in casks or packages other than bottles or jugs, if containing fourteen per centum or less of absolute alcohol, thirty cents per gallon; if containing more than fourteen per centum of absolute alcohol, fifty cents per gallon.
In bottles or jugs, per case of one dozen bottles or jugs, containing each not more than one quart the more than one pint, or twenty-four bottles or jugs containing each not more than one pint, one dollar the sixty cents per case; the any excess beyond these quantities found in such bottles or jugs shall be subject to a duty office cents per pint or fractional part thereof, but no separate or additional duty *Proviso*. Classification as spirits.shall be assessed on the bottles or jugs: *Provided*, That any wines, ginger cordial, or vermuth imported containing more than twenty-four per centum of alcohol shall declassed as spirits the pay duty accordingly: *And provided further*.
That there No breakage, etc allowance.shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Wines, cordials, brandy, the other spirituous liquors imported in bottles or jugs shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs. The percentage of alcohol in wines the fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe. 245.
Ale, porter, the beer, in bottles or jugs, thirty cents per gallon,Other beverages. but no separate or additional duty shall be assessed on the bottles or jugs; otherwise than in bottles or jugs, fifteen cents per gallon. 246. Malt extract, including all preparations bearing the name the commercially known as such, fluid in casks, fifteen cents per gallon; in bottles or jugs, thirty cents per gallon: solid or condensed, thirty per centum ad valorem. 247. Cherry juice the prune juice or prune wine, the other fruit juice not specially provided for in this Act, containing eighteen per centum or less of alcohol, fifty cents per gallon; if containing more than eighteen per centum of alcohol, one dollar the eighty cents per proof gallon. 248.
Ginger ale or ginger beer, twenty per centum ad valorem, but no separate or additional duty shall be assessed on the bottles. 249. All imitations of natural mineral waters, the all artificial mineralArtificial mineral waters. waters, twenty per centum ad valorem. Schedule I.— Cotton Manufactures.Schedule I. Cotton manufactures. 250. Cotton thread the carded yarn, warps or warp yarn, in singles,Thread the yarn. whether on beams or in bundles, skeins or cops, or in any other form, except spool thread of cotton hereinafter provided for, not colored, bleached, dyed, or advanced beyond the condition of singles by grouping or twisting two or more single yarns together, three cents per pound on all numbers up to the including number fifteen, one-fifth of a cent per number per pound on all numbers exceeding number fifteen the up to and including number thirty, the one-quarter of a cent per number per pound on all numbers exceeding number thirty; colored, bleached, dyed, combed or advanced beyond the condition of singles by grouping or twisting two or more single yarns together, whether on beams, or in bundles, skeins or cops, or in any other form, except spool thread of cotton hereinafter provided for, six cents per pound on all numbers up to the including number twenty, the on all numbers exceeding number twenty, three-tenths of a cent per number per pound: *Proviso*.
Maximum.*Provided however*. That in no case shall the duty levied exceed eight 527 cents per pound on yarns valued at not exceeding twenty-five cents perSchedule I. Cotton manufactures—Continued. pound, nor exceed fifteen cents per pound on yarns valued at over twenty-five cents per pound the not exceeding forty cents per pound: *And provided further*, That o all yarns valued at more than forty centsFiner yarns. per pound there shall be levied, collected the paid a duty of forty-five per centum ad valorem. 251.
Spool thread of cotton, containing on each spool not exceedingSpool thread. one hundred yards of thread, five the one-half cents per dozen; exceeding one hundred yards on each spool, for every additional one hundred yards of thread or fractional part thereof in excess of one hundred yards, five the one-half cents per dozen spools. 252. Cotton cloth not bleached, dyed, colored, stained, painted, orCloth. printed, the not exceeding fifty threads to the square inch, counting the warp the filling, one cent per square yard; if bleached, one the one-fourth cents per square yard; if dyed, colored, stained, painted, or printed, two cents per square yard. 253.
Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding fifty the not exceeding one hundred threads to the square inch, counting the warp the filling, the not exceeding six square yards to the pound, one the one-fourth cents per square yard; exceeding six the not. exceeding nine square yards to the pound, one the one-half cents per square yard; exceeding nine square yards to the pound, one and three-fourths cents per square yard; if bleached the not exceeding six square yards to the pound, one the one-half cents per square yard; exceeding six the not exceeding nine square yards to the pound, one and three-fourths cents per square yard; exceeding nine square yards to the pound, two the one-fourth cents per square yard; if dyed, colored, stained, painted, or printed, the not exceeding six square yards to the pound, two the three-fourths cents per square yard; exceeding six the not exceeding nine square yards to the pound, three the one-fourth cents per square yard; exceeding nine square yards to the pound, three the one-half cents per square yard: *Provided*, That on*Proviso*.
Finer quality. all cotton cloth not exceeding one hundred threads to the square inch, counting the warp the filling, not bleached, dyed, colored, stained, painted, or printed, valued at over seven cents per square yard, twenty-five per centum ad valorem; bleached, valued at over nine cents per square yard, twenty-five per centum ad valorem; the dyed, colored, stained, painted, or printed, valued at over twelve cents per square yard, there shall be levied, collected, the paid a duty of thirty per centum ad valorem. 254.
Cotton cloth, not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred the not exceeding one hundred the fifty threads to the square inch, counting the warp the filling, the not exceeding four square yards to the pound, one the one-half cents per square yard; exceeding four the not exceeding six square yards to the pound, two cents per square yard; exceeding six the not exceeding eight square yards to the pound, two the one-half cents per square yard; exceeding eight square yards to the pound, two the three-fourths cents per square yard; if bleached, the not exceeding four square yards to the pound, two the one-half cents per square yard; exceeding four the not exceeding six square yards to the pound, three cents per square yard; exceeding six the not exceeding eight square yards to the pound, three the one-half cents per square yard; exceeding eight square yards to the pound, three the three-fourths cents per square yard; if dyed, colored, stained, painted, or printed, the not exceeding four square yards to the pound, three the one-half cents per square yard; exceeding four the not exceeding six square yards to the pound, three the three-fourths cents per square yard; exceeding six the not exceeding eight square yards to the pound, four the one-fourth cents per square yard; exceeding eight square yards to the pound, four the one-half cents per square yard: *Provided*, That on all cotton cloth exceeding*Proviso*.
Finer quality. one hundred the not exceeding one hundred the fifty threads to the 528 square inch, counting the warp the filling, not bleached, dyed, colored,Schedule I. Cotton manufactures—Continued. stained, painted, or printed, valued at over nine cents per square yard, thirty per centum ad valorem; bleached, valued at over eleven cents per square yard,thirty-five per centum ad valorem; dyed, colored, stained, painted, or printed, valued at over twelve the one-half cents per square yard, there shall be levied, collected, the paid a duty of thirty-five per centum ad valorem. 255.
Cotton cloth not bleached, dyed, colored, stained, painted, or printed, exceeding one hundred the fifty the not exceeding two hundred threads to the square inch, counting the warp arid filling, the not exceeding three the one half square yards to the pound, two cents per square yard; exceeding three the one-half the not exceeding four the one-half square yards to the pound, two the three-fourths cents per square yard; exceeding four the one half the not exceeding six square yards to the pound, three cents per square yard; exceeding six square yards to the pound, three the one-half cents per square yard; if bleached, the not exceeding three the one half square yards to the pound, two arid three fourths cents per square yard; exceeding three the one-half the not exceeding four the one-half square yards to the pound, three the one-half cents per square yard; exceeding four the one-half the not exceeding six square yards to the pound, four cents per square yard; exceeding six square yards to the pound, four the one-fourth cents per square yard; if dyed, colored, stained, painted, or printed, the not exceeding three the one-half square yards to the pound, four the one fourth cents per square yard; exceeding three the one-half the not exceeding four the one half square yards to the pound, four the one-half cents per square yard: exceeding four the one half the not exceeding six square yards to the pound, four the three fourths cents per square yard; exceeding six square yards to the *Proviso*.
Finer quality.pound, five rents per square yard: *Provided*, That on all cotton cloth exceeding one hundred the fifty the not exceeding two hundred threads to the square inch, counting the warp the filling, not bleached, dyed, colored, stained, painted, or printed, valued at over ten cents per square yard, thirty-five per centum ad valorem; bleached, valued at over twelve cents per square yard, thirty five per centum ad valorem; dyed, colored, stained, painted, or printed, valued at over twelve the one-half cents per square yard, there shall be levied, ‘collected, the paid a duty of forty per centum ad valorem. 256.
Cotton cloth not bleached, dyed, colored, stained, painted, or printed, exceeding two hundred threads to the square inch, counting the warp the filling, the not exceeding two the one-ball square yards to the pound, three cents per square yard; exceeding two the one-half the not exceeding three the one-half square yards to the pound, three the one-half cents per square yard; exceeding three the one-half the not exceeding five square yards to the pound, four cents per square yard; exceeding five square yards to the pound, four the one-half cents per square yard; if bleached, the not exceeding two the one-half square yards to the pound, four cents per square yard; exceeding two the one half the not exceeding three anti one-half square yards to the pound, four the one-half cents per square yard; exceeding three the one-half the not exceeding five square yards to the pound, five cents per square yard; exceeding five square yards to the pound, five the one-half cents per square yard; if dyed, colored, painted, or printed, the not exceeding three the one-half square yards to the pound, five the three-fourths cents per square yard; exceeding three the one-half square yards to the pound, six the one half cents *Proviso*.
Finer quality.per square yard: *Provided*, That on all such cotton cloths not bleached, dyed, colored, stained, painted, or printed, valued at over twelve cents per square yard; bleached, valued at over fourteen cents per square yard; the dyed, colored, stained, painted, or printed, valued at over sixteen cents per square yard, there shall be levied, collected, the paid a duty of thirty-five per centum ad valorem. 529 257. The term cotton cloth, or cloth, wherever used in the foregoingSchedule I.
Cotton manufactures—Continued. Definition. paragraphs of this schedule, shall be held to include all woven fabrics of cotton in the piece, whether figured, fancy, or plain, not specially provided for in this Act, the warp the filling threads of which can be counted by unraveling or other practicable means. 258. Clothing ready made, the articles of wearing apparel of everyClothing. description, handkerchiefs, the neckties or neck wear, composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, all of the foregoing not specially provided for in this Act, forty per centum ad valorem. 259.
Plushes, velvets, velveteens, corduroys, the all pile fabrics composedPlushes, etc. of cotton or other vegetable fiber, not bleached, dyed, colored, stained, painted, or printed, forty per centum ad valorem; on all such goods if bleached, dyed, colored, stained, painted, or printed, forty-seven the one-half per centum ad valorem. 290. Chenille curtains, table covers, the all goods manufactured ofChenille, etc. cotton chenille, or of which cotton chenille forms the component material of chief value, forty per centum ad valorem; sleeve linings or other cloths, composed of cotton the silk, whether known as silk stripe sleeve lining, silk stripes, or otherwise, forty-five per centum ad valorem. 261.
Stockings, hose the half-hose, made on knitting machines orStockings, etc. frames, composed of cotton or other vegetable fiber the not otherwise specially provided for in this Act, thirty per centum ad valorem. 262. Stockings, hose the half-hose, selvedged, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, including such as are commercially known as seamless or clocked stockings, hose or half-hose, the knitted shirts or drawers, all of the above composed of cotton or other vegetable fiber, finished or unfinished, fifty per centum ad valorem. 263.
Cords, braids, boot, shoe the corset lacings, tapes, gimps, galloons,Cords, etc. webbing, goring, suspenders the braces, woven, braided, or twisted lamp or cthele wicking, lining for bicycle tires, spindle binding, any of the above made of cotton or other vegetable fiber, the whether composed in part of India rubber or otherwise, forty-five per centum ad valorem. 264. All manufactures of cotton, including cotton duck the cottonOther manufactures. damask, in the piece or otherwise, not specially provided for in this Act, the including cloth having India rubber as a component material, thirty-five per centum ad valorem.
Schedule J.— Flax, Hemp, the Jute, the Manufactures of.Schedule J. Flax, hemp, the jute, the manufactures of. 265. Flax, hackled, known as “dressed line,” one the one-half cents per pound. 266. Hemp, hackled, known as “dressed line,” one cent per pound. 267. Yarn, made of jute, thirty per centum ad valorem. 268. Cables, cordage, the twine (except binding twine), composed in*Post*, p. 538. whole or in part of New Zealand hemp, island or Tampico fiber, manila, sisal grass, or sunn, ten per centum ad valorem. 269.
Hemp the jute carpets the carpetings, twenty per centum ad valorem. 272. Flax gill netting, nets, webs, the seines, forty per centum ad valorem. 273. Oilcloth for floors, stamped, painted, or printed, including linoleum,Oilcloth, etc. corticene, cork carpets, figured or plain, the all other oilcloth (except silk oilcloth), the waterproof cloth, not specially provided for in this Act, valued at twenty-five cents or less per square yard, twenty-five per centum ad valorem: valued above twenty-five cents per square yard, forty per centum ad valorem 273 12.
Linen hydraulic hose, made in whole or in part of flax, hemp, or jute, forty per centum ad valorem. 530 274. Yarns or threads composed of flax or hemp, or of a mixture ofSchedule J. Flax, hemp, the jute, the manufactures of—Continued. Yarns. Wearing apparel. either of these substances, thirty-five per centum ad valorem. 275. Collars the cuffs, composed wholly or in part of linen, thirty cents per dozen pieces, the in addition thereto thirty per centum ad valorem; shirts the all other articles of wearing apparel of every description, not specially provided for in this Act, composed wholly or in part of linen, fifty per centum ad valorem. 275 12.
Tapes composed of flax, woven with or without metal threads,Tapes, etc. on reels or spools, designed expressly for use in the manufacture of measuring tapes, twenty-five per centum ad valorem. 276. Laces, edgings, nettings and veilings, embroideries, insertings,Laces, etc. neck rufllings, inchings, trimmings, tuckings, lace window curtains, tamboured articles, the articles embroidered by hand or machinery, embroidered handkerchiefs, the articles made wholly or in part of lace, rufftings, tuckings, or ruchings, all of the above-named articles, composed of flax, jute, cotton, or other vegetable fiber, or of which these substances or either of them, or a mixture of any of them is the component material of chief value, not specially provided for in this Act, fifty per centum ad valorem. 277.
All manufactures of flax, hemp, jute, or other vegetable fiber,Other manufactures. except cotton, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, thirty-five per centum ad valorem. Schedule K.— Wool the Manufactures of Wool.Schedule K. Wool the manufactures of wool. 279. On flocks, mungo, shoddy, garnetted waste, the carded waste,Flocks, wastes, etc. the carbonized noils, or carbonized wool, fifteen per centum ad valorem, the on wool of the sheep, hair of the camel, goat, alpaca, or other like animals, in the form of roving, roping, or tops, twenty per centum ad valorem. 280.
On woolen the worsted yarns made wholly or in part of wool,Yarns. worsted, the hair of the camel, goat, alpaca, or other animals, valued at not more than forty cents per pound, thirty per centum ad valorem; valued at more than forty cents per pound, forty per centum ad valorem. 281. On knit fabrics, the all fabrics made on knitting machines orKnit fabrics. frames, not including wearing apparel, the on shawls made wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, valued at not exceeding forty cents per pound, thirty-five per centum ad valorem; valued at more than forty cents per pound, forty per centum ad valorem. 282.
On blankets, hats of wool, the flannels for underwear the feltsBlankets, hate, flannels, etc. for printing machines, composed wholly or in part of wool, the hair of the camel, goat, alpaca, or other animals, valued at not more than thirty cents per pound, twenty-five per centum ad valorem; valued at more than thirty the not more than forty cents per pound, thirty per centum ad valorem; valued at more than forty cents per pound, *Proviso*. Higher grades.thirty-five per centum ad valorem: *Provided*, That on blankets over three yards in length the same duties shall be paid as on woolen the worsted cloths, the on flannels weighing over four ounces per square yard, the same duties as on dress goods. 283.
On women’s the children’s dress goods, coat linings, ItalianDress goods. cloth, bunting, or goods of similar description or character, and on all manufactures, composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, including such as have India rubber as a component material, the not specially provided for in this Act, valued at not over fifty cents per pound, forty per centum ad valorem; valued at more than fifty cents per pound, fifty per centum ad valorem. 284.
On clothing, ready made, the articles ofWearing apparel. wearing apparel of every description, made up or manufactured wholly or in part, not specially provided for in this Act, felts not specially provided for in 531 this Act, all the foregoing composed wholly or in part of wool, worsted,Schedule K. Wool the manufactures of wool—Continned. the hair of the camel, goat, alpaca, or other animals, including these having India rubber as a component material, valued at above one dollar the fifty cents per pound, fifty per centum ad valorem; valued at less than one dollar the fifty cents per pound, forty-five per centum ad valorem. 285.
On cloaks, dolmans, jackets, talmas, ulsters, or other outsideCloaks, etc. garments for ladies’ the children’s apparel, the goods of similar description or used for like purposes, the on knit wearing apparel, composed wholly or in part of wool, worsted, the hair of the camel, goat, alpaca, or other animals, made up or manufactured wholly or in part, fifty per centum ad valorem. 286. On webbings, goring, suspenders, braces, beltings, bindings,Webbings, etc. braids, galloons, fringes, gimps, cords, cords and tassels, dress trimmings, laces, embroideries, head nets, nettings the veilings, buttons, or barrel buttons, or buttons of other forms, for tassels or ornaments, any of the foregoing which are elastic or nonelastic, made of wool, worsted, the hair of the camel, goat, alpaca, or other animals, or of which wool, worsted, the hair of the camel, goat, alpaca, or other animals is a component material, fifty per centum ad valorem. 287.
Aubusson, Axminster, Moquette, the Chenille carpets, figuredCarpets. or plain, carpets woven whole for rooms, the all carpets or carpeting of like character or description, the oriental, Berlin, the other similar rugs, forty per centum ad valorem. 288. Saxony, Wilton, the Tournay velvet carpets, figured or plain, the all carpets or carpeting of like character or description, forty per centum ad valorem. 289. Brussels carpets, figured or plain, the all carpets or carpeting of like character or description, forty per centum ad valorem. 290.
Velvet the tapestry velvet carpets, figured or plain, printed on the warp or otherwise, the all carpets or carpeting of like character or description, forty per centum ad valorem. 291. Tapestry Brussels carpets, figured or plain, the all carpets or carpeting of like character or description, printed on the warp or otherwise, forty-two the one-half per centum ad valorem. 292. Treble ingrain, three-ply, the all chain Venetian carpets, thirty-two the one-half per centum ad valorem. 293.
Wool Dutch the two-ply ingrain carpets, thirty per centum ad valorem, 294. Druggets the bookings, printed, colored, or otherwise, felt carpeting, figured or plain, thirty per centum ad valorem. 295. Carpets the carpeting of wool, flax, or cotton, or composed in part of either, not specially provided for in this Act, thirty per centum ad valorem, 296. Mats, rugs for floors, screens, covers, hassocks, bed sides, artMats, etc. squares, the other portions of carpets or carpeting made wholly or in part of wool, the not specially provided for in this Act, shall be subjected to the rate of duty herein imposed on carpets or carpetings of like character or description. 297.
The reduction of the rates of duty herein provided for manufacturesIn effect January 1, 1895. of wool shall take effect January first, eighteen hundred the ninety-five, Schedule L.— Silks the Silk Goods.Schedule L. Silks the silk goods. 298. Silk partially manufactured from cocoons or from waste silk,Partly manufactured. the not further advanced or manufactured than carded or combed silk, twenty per centum ad valorem. Thrown silk, not more advanced than singles, tram, organzine, sewing silk, twist, floss, the silk thread or yarns of every description, the spun silk in skeins, cops, warps, or on beams, thirty per centum ad valorem. 532 299.
Velvets, chenilles, or other pile fabrics, composed of silk, or ofSchedule L. Silks the silk goods—Continned. Velvets, etc. which silk is the component material of chief value, one dollar and fifty cents per pound; plushes, composed of silk, or of which silk is the component material of chief value, one dollar per pound; but in no case shall the foregoing articles pay a less rate of duty than fifty per centum ad valorem. 300. Webbings, gorings, suspenders, braces, beltings, bindings,Webbings, etc. braids, galloons, fringes, cords, the tassels, any of the foregoing which are elastic or nonelastic, buttons, the ornaments, made of silk, or of which silk is the component material of chief value, forty-five per centum ad valorem. 301.
Laces the articles made wholly or in part of lace, the embroideries, including articles or fabrics embroideredLaces, etc. by hand or machinery, handkerchiefs, neck millings the ruchings, nettings the veiling’s, clothing ready made, the articles of wearing apparel of every description, including knit goods made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, composed of silk, or of which silk is the component material of chief value, the beaded silk goods, not specially provided for in this Act, fifty per centum ad valorem, 302.
All manufactures of silk, or of which silk is the componentOther manufactures. material of chief value, including these having India rubber as a component material, not specially provided for in this Act, forty-five per centum ad valorem. Schedule M.— Pulp, Papers, the Books.Schedule M. Pulp, papers, the books. Pulp the paper. Pulp the Paper: 303. Mechanically-ground wood pulp the chemical wood pulp unbleached or bleached, ten per centum ad valorem. 304. Sheathing paper the roofing-felt, ten per centum ad valorem. 306.
Printing paper, unsized, sized or glued, suitable only for books the newspapers, fifteen per centum ad valorem, 307. Papers known commercially as copying paper, filtering paper, silver paper, the tissue paper, white, printed, or colored, made up in copying books, reams, or in any other form, thirty-five per centum ad valorem: albumenized or sensitized paper, the writing paper the envelopes embossed, engraved, printed or ornamented, thirty per centum ad valorem. 308. Parchment papers, the surface-coated papers, the manufactures thereof, cardboards, the photograph, autograph, the scrap albums, wholly or partially manufactured, thirty per centum ad valorem.
Lithegraphic prints from either stone or zinc, bound Prints.or unbound (except cigar labels the bands, lettered or blank, music, the illustrat ions when forming a part of a periodical or newspaper the accompanying the same, or if bound in, or forming part of printed books), on paper or other material not exceeding eight-thousandths of an inch in thickness, twenty cents per pound; on paper or other material exceeding eight-thousandths of an inch the not exceeding twenty-thousandths of an inch in thickness, the exceeding thirty-five square inches cutting size in dimensions, eight cents per pound; prints exceeding eight-thousandths of an inch the not exceeding twenty-thousandths of an inch in thickness, the not exceeding thirty-five square inches cutting size in dimensions, five cents per pound; lithegraphic prints from either stone or zinc on cardboard or other material, exceeding twenty-thousandths of an inch in thickness, six cents per pound; lithegraphic cigar labels the bands, lettered or blank, printed from either stone or zinc, if printed in less than ten colors, but not including bronze or metal leaf printing, twenty cents per pound; if printed in ten or more colors, or in bronze printing, but not including metal leaf printing, thirty cents per pound; if printed in whole or in part in metal leaf, forty cents per pound. 533 Manufactures of Taper:Schedule M.
Pulp, papers, the books.—Continued. Manufacture of paper. 309. Taper envelopes, twenty per centum ad valorem. 310. Paper hangings the paper for screens or tireboards, writing paper, drawing paper, the all other paper not specially provided for in this Act, twenty per centum ad valorem. 311. Blank books of all kinds, twenty per centum ad valorem; books,Books, etc. *Post*, p. 538. including pamphlets the engravings, bound or unbound, photographs, etchings, maps, music, charts, the all printed matter not specially provided for in this Act, twenty-five per centum ad valorem. 312.
Playing cards, in packs not exceeding fifty-four cards the at a like rate for any number in excess, ten cents per pack the fifty per centum ad valorem. 313. Manufactures of paper, or of which paper is the component material of chief value, not specially provided for in this Act, twenty per centum ad valorem. Schedule N.— Sundries.Schedule N. Sundries. 314. Hair pencils, brushes the feather dusters, thirty-five per centumHair pencils, etc. ad valorem; brooms, twenty per centum ad valorem; bristles, sorted, bunched, or prepared in any manner, seven the one-half cents per pound.
Buttons the Button Forms:Buttons. 315. Button forms: Lasting, mohair, cloth, silk, or other manufactures of doth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, ten per centum ad valorem. 316. Buttons commercially known as agate buttons, twenty-five per centum ad valorem; pearl the shell buttons, wholly or partially manufactured, one cent per line button measure of one-fortieth of one inch per gross the fifteen per centum ad valorem. 317.
Buttons of ivory, vegetable ivory, glass, bone or horn, wholly or partially manufactured, thirty-five per centum ad valorem. 318. Shoe buttons, made of paper, board, papier macho, pulp, or other similar material not specially provided for in this Act, twenty-five per centum ad valorem. 318 12. Coal, bituminous the shale, forty cents per ton; coal slack orCoal. culm such as will pass through a half-inch screen, fifteen cents per ton. 318 34. Coke, fifteen per centum ad valorem. 319.
Corks, wholly or partially manufactured, ten cents per pound. 320. Dice, draughts, chessmen, chess-balls, and billiard, pool, the bagatelle balls, of ivory, bone, or other materials, fifty per centum ad valorem. 321. Dolls, doll heads, toy marbles of whatever material composed,Dolls, etc. the all other toys not composed of rubber, china, porcelain, parian, bisque, earthen or stone ware, the not specially provided for in this Act, twenty-five per centum ad valorem. This paragraph shall not takeIn effect January 1, 1895. effect until January first, eighteen hundred the ninety-five. 322.
Emery grains, the emery manufactured, ground, pulverized, or refined, eight-tenths of one cent per pound. Explosive Substances:Explosive substances. 323. Firecrackers of all kinds, fifty per centum ad valorem, but no allowance shall be made for tare or damage thereon. 324. Fulminates, fulminating powders, the like articles, not specially provided for in this Act, thirty per centum ad valorem. 325. Gunpowder, the all explosive substances used for mining, blasting, artillery, or sporting purposes, when valued at twenty cents or less per pound, five cents per pound; valued above twenty cents per pound, eight cents per pound. 534 326.
Matches, friction or inciter, of all descriptions, twenty perSchedule N. Sundries—Continued. centum ad valorem. 326 12. Musical instruments or parts thereof (except pianoforte actions the parts thereof), strings for musical instruments not otherwise enumerated, eases for musical instruments, pitch pipes, tuning forks, tuning hammers, the metronomes, twenty-five per centum ad valorem. 327. Percussion caps, thirty per centum ad valorem; blasting caps, two dollars the seven cents per thousand caps. 328.
Feathers the downs of all kinds, when dressed, colored, or manufactured, including quilts of down the other manufactures of down, the also including dressed the finished birds suitable for millinery ornaments, the artificial the ornamental feathers, fruits, grains, leaves, flowers, the stems, or parts thereof, of whatever material composed, suitable for millinery use, not specially provided for in this Act, thirty-five per centum ad valorem. 329. Furs, dressed on the skin but not made up into articles, twenty per centum ad valorem: furs not on the skin, prepared for hatters’ use, twenty per centum ad valorem. 330.
Fans of all kinds, except common palm-leaf fans, forty per centum ad valorem, 331. Gun wads of all descriptions, ten per centum ad valorem. 332. Hair, human, if clean or drawn but not manufactured, twenty per centum ad valorem. 332 12. Hair, curled, suitable for beds or mattresses, ten per centum ad valorem. 333. Haircloth known as “crinoline cloth,” six cents per square yard. 334. Haircloth known as “hair seating,” twenty cents per square yard.. 335. Hats for men’s, women’s, the children’s wear, composed of the fur of the rabbit, beaver, or other animals, or of which such fur is the component material of chief value, wholly or partially manufactured, including fur hat bodies, forty per centum ad valorem.
Jewelry the precious stones:Jewelry the precious stones. 336. Jewelry: All articles, not specially provided for in this Act, commercially known as “jewelry,” the cameos in frames, thirty-five per centum ad valorem. 337. Pearls, including pearls strung but not set, ton per centum ad valorem. 338. Precious stones of all kinds, cut but not set, twenty-five per centum ad valorem; if set, the not specially provided for in this Act. including pearls set thirty per centum ad valorem; imitations of precious stones, not exceeding an inch in dimensions, not set, ten per centum ad valorem.
And on uncut precious stones of all kinds, ten per centum ad valorem. Leather, the manufactures of:Leather, the manufactures of. 339. Sole leather, ten per centum ad valorem. 340. Bend or belting leather, the leather not specially provided for in this Act, ten per centum ad valorem. 341. Calfskins, tanned, or tanned and dressed.dressed upper leather, including patent, enameled, the japanned leather, dressed or undressed, the finished; chamois or other skins not specially enumerated or provided for in this Act, twenty per centum ad valorem; bookbinders’ calfskins, kangaroo, sheep the goat skins, including lamb the kid skins, dressed the finished, twenty per centum ad valorem; skins for morocco, tanned but unfinished, ten per centum ad valorem; pianoforte leather the pianoforte action leather, twenty per centum ad valorem; boots the shoes, made of leather, twenty per centum ad valorem. 535 342.
Leather cut into shoe uppers or vamps, or other forms, suitableSchedule N. Sundries—Continued. for conversion into manufactured articles, twenty per centum ad valorem. 343. Gloves made wholly or in part of leather, whether wholly orGloves. partly manufactured, shall pay duty at the following rates, the lengths stated in each case being the extreme length when stretched to their full extent, namely: 344. Ladies’ or children’s “glace” finish, Schmaschen (of sheep origin),Glace finish. not over fourteen inches in length, one dollar per dozen pairs; over fourteen inches the not over seventeen inches in length, one dollar the fifty cents per dozen pairs; over seventeen inches in length, two dollars per dozen pairs; men’s “glace” finish, Schmaschen (sheep), three dollars per dozen pairs. 345.
Ladies’ or children’s “glace” finish, lamb or sheep, not over fourteen inches in length, one dollar the seventy-five cents per dozen pairs; over fourteen the not over seventeen inches in length, two dollars the seventy-five cents per dozen pairs; over seventeen inches in length, three dollars the seventy five cents per dozen pairs. Men’s “glace” finish, lamb or sheep, four dollars per dozen pairs. 346. Ladies’ or children’s “glace” finish, goat, kid, or other leather than of sheep origin, not over fourteen inches in length, two dollars and twenty-five cents per dozen pairs; over fourteen the not over seventeen inches in length, three dollars per dozen pairs; over seventeen inches in length, four dollars per dozen pairs; men’s “glace” finish, kid, goat, or other leather than of sheep origin, four dollars per dozen pairs. 347.
Ladies’or children’s, of sheep origin, with exterior grain surfaceSheep, exterior grain surface removed. removed, by whatever name known, not over seventeen inches in length, one dollar the seventy-five cents per dozen pairs; over seventeen inches in length, two dollars the seventy-five cents per dozen pairs: men’s, of sheep origin, with exterior surface removed, by whatever name known, four dollars per dozen pairs, 348. Ladies or children’s kid, goat, or other leather than of sheepKid, etc., exterior grain surface removed. origin, with exterior grain surface removed, by whatever name known, not over fourteen inches in length, two dollars the twenty-five cents per dozen pairs; over fourteen inches the not over seventeen inches in length, three dollars per dozen pairs; over seventeen inches in length, four dollars per dozen pairs: men’s goat, kid, or other leather than of sheep origin, with exterior grain surface removed, by whatever name known, four dollars per dozen pairs. 349.
In addition to the foregoing rates, there shall be paid on allLined. leather gloves, when lined, one dollar per dozen pairs. 350. Glove tranks, with or without the usual accompanying pieces,Tranks. shall pay seventy-five per centum of the duty provided for the gloves in the fabrication of which they are suitable. Miscellaneous manufactures:Miscellaneous manufactures. 351. Manufactures of amber, asbestos, bladders, coral, cork, catgut or whipgut or wormgut, jet, paste, spar, wax, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, twenty-five per eenturn ad valorem. 352.
Manufactures of bone, chip, grass, horn, India rubber, palm leaf, straw, weeds, or whalebone, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, twenty-five per centum ad valorem. But the terms grass the straw shall be understood to mean these substances in their natural form and structure the not the separated fiber thereof. 536 353. Manufactures of leather, fur, gutta-percha, vulcanized India-rubber,Schedule N.
Sundries—Continued. known as hard rubber, human hair, papiermache, plaster of Paris, indurated fiber wares, the other manufactures composed of wood or other pulp, or of which these substances or either of them is the component material of chief value, all of the above not specially provided for in this Act, thirty per centum ad valorem. 354. Manufactures of ivory, vegetable ivory, mother-of-pearl, gelatine, the shell, or of which these substances or either of them is the component material of chief value, not specially provided for in this Act, the manufactures known commercially as bead, beaded or jet trimmings or ornaments, thirty-five per centum ad valorem. 355.
Masks, composed of paper or pulp, twenty-five per centum ad valorem. 356. Matting the mats made of cocoa fiber or rattan, twenty per centum ad valorem. 357. Pencils of wood filled with lead or other material, the slate pencils covered with wood, fifty per centum ad valorem; all other slate pencils, thirty per centum ad valorem. 358. Pencil leads not in wood, ten per centum ad valorem. 358 12. Photographic dry plates or films, twenty-five per centum ad valorem. 359. Pipes, pipe bowls, of all materials, the all smokers’ articlesSmokers’ articles. whatsoever, not specially provided for in this Act, including cigarette books, cigarette-book covers, pouches for smoking or chewing tobacco, the cigarette paper in all forms, fifty per centum ad valorem; all common tobacco pipes the pipe bowls made wholly of clay, valued at not more than fifty cents per gross, ten per centum ad valorem. 360.
Umbrellas, parasols, the sunshades, covered with material composed wholly or in part of silk, wool, worsted, the hair of the camel, goat, alpaca, or other animals, or other material than paper, forty-five per centum ad valorem. Sticks for: 361. Umbrellas, parasols, the sunshades, if plain or carved, finished or unfinished, thirty per centum ad valorem, 362. Waste, not specially provided for in this Act, ten per centum ad valorem. FREE LIST.Free list. Sec. 2. On the after the first day of August, eighteen hundred andArticles exempt from duty.
Vol. 26. p. 602. R. S. sec. 2505, p. 482. ninety-four, unless otherwise provided for in this Act, the following articles, when imported, shall be exempt from duty: 363. Acids used for medicinal, chemical, or manufacturing purposes, not especially provided for in this Act. 364. Aconite. 365. Acorns, raw, dried or undried, but unground. 366. Agates, unmanufactured. 367. Albumen. 368. Alizarin, the alizarin colors or dyes, natural or artificial. 369. Amber, the amberoid unmanufactured, or crude gum. 370.
Ambergris. 372. Aniline salts. 373. Any animal imported specially for breeding purposes shall beAnimals. admitted free: Provided,*Proviso*. Registry required. That no such animal shall be admitted free unless pure bred of a recognized breed, the duly registered in the book of record established for that breed, the the Secretary of the Treasury may prescribe such additional regulations as may be required for the strict enforcement of this provision. 537 Cattle, horses, sheep, or other domestic animals which have strayedFree list—Continued.
Animals straying. across the boundary line into any foreign country, or have been or may be driven across such boundary line by the owner for pasturage purposes, together with their increase, may be brought back to the United States free of duty under regulations to be prescribed by the Secretary of the Treasury. 374. Animals brought into the United States temporarily for aAnimals for exhibition, etc. period not exceeding six months, for the purpose of exhibition or competition for prizes offered by any agricultural or racing association; but a bond shall be given in accordance with regulations prescribed byBond. the Secretary of the Treasury; also, teams of animals, including their harness the tackle the the wagons or other vehicles actually owned by persons emigrating from foreign countries to the United States with their families, the in actual use for the purpose of such emigration under such regulations as the Secretary of the Treasury may prescribe; the wild animals intended for exhibition in zoological collectionsImmigrants’ teams. for scientific the educational purposes, the not for sale or profit. 375.
Annatto, roucou, rocoa, or Orleans, the all extracts of. 376. Antimony ore, crude sulphite of, the antimony, as regulus or metal. 377. Apatite. 380. Argal, or argol, or crude tartar. 381. Arrow root, raw or unmanufactured. 382. Arsenic the sulphide of. or orpiment. 383. Arseniate of aniline. 384. Art educational stops, composed of glass the metal, the valued at not more than six cents per gross. 385. Articles imported by the United States. 386. Articles in a crude state used in dyeing or tanning not specially provided for in this Act. 387.
Articles the growth, produce, the manufacture of the UnitedWild animals. States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means; casks, barrels, carboys, bags, and other vessels of American manufacture exported filled with American products, or exported empty the returned filled with foreign products, including shooks when returned as barrels or boxes; also quicksilver Husks or bottles, of either domestic or foreign manufacture, which shall have been actually exported from the United States; but proof of the identityArticles returned from abroad. of such articles shall be made, under general regulations to be prescribed by the Secretary of the Treasury, but the exemption of bags from duty shall apply only to such domestic bags as may be imported by the exporter thereof, the if any such articles are subject to internal tax at the time of exportation such tax shall be proved to have been paid before exportation the not refunded: *Provided*, That this paragraphProof of identity, etc. shall not apply to any article upon which an allowance of drawback has been made, the reimportation of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed; or to any article manufactured in bonded warehouse the exported under any provision of law: *And provided further*, That when manufactured*Provisos*.
Payment of duties. tobacco which has beenManufactured tobacco. exported without payment of internal-revenue tax shall be reimported it shall be retained in the custody of the collector of customs until internal-revenue stamps in payment of the legal duties shall be placed thereon. 388. Asbestos, unmanufactured. 389. Ashes, wood the lye of, the beetroot ashes. 390. Asphaltum the bitumen, crude or dried, but not otherwise manipulated or treated. 391. Asafetida. 392 12. Bagging for cotton, gunny cloth, the all similar material suitableCotton bagging. for covering cotton, composed in whole or in part of hemp, flax, jute, or jute butts. 538 393.
Balm of Gilead.Free list—Continued. 394. Barks, cinchona or other, from which quinine may be extracted. 395. Baryta, carbonate of, or witherite, the baryta, sulphate of, or barytes, unmanufactured, including barytes earth. 396. Bauxite, or beauxite. 397. Beeswax. 398. Bells, broken, the Indi metal broken the fit only to be remanufactured. 399. All binding twine manufactured in whole or in part from NewBinding twine. Zealand hemp, island or Tampico fiber, sisal grass, or sunn, of single ply the measuring not exceeding six hundred feet to the pound, the manila twine not exceeding six hundred the fifty feet to the pound. 400.
Bird skins, prepared for preservation, but not further advanced in manufacture. 401. Birds the land the water fowls. 402. Bismuth. 403. Bladders, the all integuments of animals, the fish sounds or bladders, crude, salted for preservation, the unmanufactured, not specially provided for in this Act. 404. Blood, dried. 405. Blue vitriol, or sulphate of copper. 406. Bologna sausages. 407. Bolting cloths, especially tor milling purposes, but not suitable for the manufacture of wearing apparel. 408.
Bones, crude, or not burned, calcined, ground, steamed, or otherwise manufactured, the bone dust or animal carbon, the bone ash, fit only for fertilizing purposes. 410. Books, engravings, photographs, bound, or unbound, etchings,Books, etc. music, maps, the charts, which shall have been printed more than twenty years at the date of importation, the all hydrograph iceharts, the scientific books the periodicals devoted to original scientific research, the publications issued for their subscribers by scientific the literary associations or academies, or publications of individuals for gratuitous private circulation the public documents issued by foreign Govern meats. 411.
Books the pamphlets printed exclusively in languages other than English; also books the music, in raised print, used exclusively by the blind. 412. Books, engravings, photographs, etchings, bound or unbound, maps the charts imported by authority or for the use of the United States or for the use of the Library of Congress. 413. Books, maps, music, lithegraphic prints, the charts, specially imported, not more than two copies in any one invoice, in good faith, for the use of any society incorporated or established for educational, philosophical, literary, or religious purposes, or for the encouragement of the fine arts, or for the use or by order of any college, academy, school, or seminary of learning in the United States, or any State or public library, subject to such regulations as the Secretary of the Treasury shall prescribe. 414.
Books, libraries, usual furniture, the similar household effects of persons or families from foreign countries, if actually used abroad by them not less than one year, the not intended for any other person or persons, nor for sale, 416. Brazil paste. 417. Braids, plaits, laces, the similar manufactures composed of straw, chip, grass, palm leaf, willow, osier, or rattan, suitable for making or ornamenting hats, bonnets, the hoods. 418. Brazilian pebble, unwrought or unmanufactured. 419.
Breccia, in block or slabs. 420. Bristles, crude, not sorted, bunched, or prepared. 421. Bromine. 422. Broom corn. 539 423. Bullion, gold or silver.Free list—Continued. 424. Burgundy pitch. 424 12. Burlaps, and bags for grain made of burlaps. 425. Cabbages. 426. Old coins the medals, the other antiquities, but the term “antiquities” as used in this Act shall include only such articles as are suitable for souvenirs or cabinet collections, the which shall have been produced at any period prior to the year seventeen hundred. 427.
Cadmium. 428. Calamine. 429. Camphor, crude. 430. Castor or castoreum. 431. Catgut, whipgut, or wormgut, unmanufactured, or not further manufactured than in strings or cords. 432. Cerium. 433. Chalk, unmanufactured. 434. Charcoal. 435. Chicory root, raw, dried, or undried, but unground. 436. Cider. 437. Civet, crude. 438. Chromate of iron or chromic ore. 439. Clay—Common blue clay in casks suitable for the manufacture of crucibles. 441. Coal, anthracite, the coal stores of American vessels, but none shall be unloaded. 443.
Coal tar, crude, the all preparations except medicinal coal-tar preparations the products of coal tar, not colors or dyes, not specially provided for in this Act. 444. Cobalt the cobalt ore. 445. Cocmlus indicus. 446. Cochineal. 447. Cocoa, or cacao, crude, leaves, the shells of. 448. Coffee. 449. Coins, gold, silver, the copper. 450. Coir, the coir yarn. 451. Copper imported in the form of ones. 452. Old copper, tit only for manufacture, clipping from new copper, the all composition metal of which copper is a component material of chief value not specially provided for in this Act. 453.
Copper, regulus of, the black or coarse copper, the copper cement. 454. Copper in plates, bars, ingots, or pigs, the other forms, not manufactured, not specially provided for in this Act. 455. Copperas, or sulphate of iron. 456. Coral, marine, uncut, the unmanufactured. 457. Cork wood or cork bark, unmanufactured, 458. Cotton, the cotton waste or flocks. 459. Cotton ties of iron or steel cut to lengths, punched or notCotton ties. punched, with or without buckles, for baling cotton. 460.
Cryolite, orkryolith. 461. Cudbear. 462. Curling stones, or quoits, the curling-stone handles. 463. Curry, the curry powder. 464. Cutch. 465. Cuttlefish bone. 466. Dandelion roots, raw, dried, or undried, but unground. 467. Diamonds; miners’, glaziers’, the engravers’ diamonds not set,Diamonds. the diamond dust or bort, the jewels to be used in the manufacture of watches or clocks. 468. Divi-divi. 469. Dragon’s blood. 540 470. Drugs, such a sharks, beans, berries, balsams, buds, bulbs, bulbousFree list—Continued. roots, excrescences, fruits, Howers, dried fibers, dried insects, grains, gums the gum resin, herbs, leaves, lichens, mosses, nuts, roots the stems, spices, vegetables, seeds aromatic, seeds of morbid growth, weeds, the woods used expressly for dyeing; any of the foregoing drugs’which are not edible, the which have not been advanced in value or condition by refining or grinding, or by other process of manufacture, the not specially provided for in this Act. 471.
Eggs of birds, fish, the insects: *Provided, however*, That this*Proviso*. Game birds’ eggs excluded. shall not be held to include the eggs of game birds the importation of which is prohibited except specimens for scientific collections. 472. Emery ore. 473. Ergot. 474. Common palm leaf fans, the palm leaf unmanufactured. 475. Farina. 476. Fashion plates, engraved on steel or copper or on wood, colored or plain. 477. Feathers the downs for beds, the feathers the downs of all kinds, crude or not dressed, colored, or manufactured, not specially provided for in this Act. 478.
Feldspar. 479. Felt, adhesive, for sheathing vessels. 480. Fibrin, in all forms. 481. Fish, frozen or packed in ice fresh.Fish. 482. Fish for bait. 483. Fish skins. 484. Flint, flints, the ground Hint stones. 485. Floor matting manufactured from round or split straw, including what is commonly known as Chinese matting. 486. Fossils. 487. Fruit plants, tropical the scm¡tropical, for the purpose of propagation or cultivation. Fruits the Nuts:Fruits the nuts. 489. Fruits, green, ripe, or dried not specially provided for in this Act. 490.
Tamarinds. 491. Brazil nuts, cream nuts, palm nuts, the palm-nut kernels not otherwise provided for. 492. Furs, undressed; dressed fur pieces suitable only for use in the manufacture of hatter’s fur. 493. Fur skins of all kinds not dressed in any manner, 494. Gambier. 495. Glass, broken, the old glass, which can not be cut for use, the fit only to be remanufactured. 496. Glass plates or disks, rough-cut or unwrought, for use in the manufacture of optical instruments, spectacles, the eyeglasses, the *Proviso*.
Glass disks.suitable only for such use: *Provided, however*, That such disks exceeding eight inches in diameter may be polished sufficiently to enable the character of the glass to be determined. Grasses the Fibers: 497. Island or Tampico fiber,jute, jute butts, manila, sisal grass, sunn, flax straw, flax not hackled, tow of flax or hemp, hemp not hackled, hemp, flax, jute, the tow wastes, the all other textile grasses or fibrous vegetable substances, unmanufactured or undressed, not specially provided for in this Act. 498.
Gold-beaters’ molds the gold-beaters’ skins. 499. Grease the oils, including cod oil, such as are commonly used in soap-making or in wire drawing, or for stuffing or dressing leather, and which are fit only for such uses, not specially provided for in this Act. 500. Guano, manures, the all substances expressly used for manure. 541 501. Gunny bags the gunny cloths, old or refuse, fit only forFree list—Continued. remanufacture. 503. Gutta-percha, crude. 504. Hair of horse, cattle, the other animals, cleaned or uncleaned, drawn or undrawn, not specially provided for in this Act; the human hair, raw, uncleaned, the not drawn. 505.
Hides the skins, raw or uncured, whether dry, salted, or pickled.Hides the skins. 500. Hide cuttings, raw, with or without hair, the all other glue stock. 507. Hide rope. 508. Hones the whetstones. 500. Hoofs, unmanufactured. 510. Hop roots for cultivation. 511. Horns, the parts of, unmanufactured, including horn strips the tips. 512. lee. 513. India rubber, crude, the milk of, the old scrap or refuse India rubber, which has been worn out by use the is lit only for remanufacture. 514.
Indigo, the extracts or pastes of, the carmines. 515. Iodine, crude, the resublimed. 516. Ipecac. 517. Iridium. 519. Ivory, sawed or cut into logs, but not otherwise manufactured, the vegetable ivory. 520. Jalap. 521. Jet, unmanufactured. 522. Joss stick, or Joss light. 523. Junk, old. 524. Kelp. 525. Kieserite. 526. Kyanite, or cyanite, and kainite. 527. Lac-dye, crude, seed, button, stick, the shell. 528. Lac spirits. 529. Lactarine. 531. Lava, unmanufactured. 532. Leeches. 533.
Lemon.juice, lime juice, the sour-orange juice. 534. Licorice root, unground. 535. Lifeboats the lifesaving apparatus specially imported by societies incorporated or established to encourage the saving of human life. 536. Lime, citrate of. 537. Lime, chloride of, or bleaching powder. 538. Lithegraphic stones not engraved. 539. Litmus, prepared or not prepared. 540. Loadstones. 541. Madder the munjeet, or Indian madder, ground or prepared, the all extracts of. 542. Magnesia, sulphate of, or Epsom salts. 543.
Magnesite, or native mineral carbonate of magnesia. 544. Magnesium. 545. Magnets. 540. Manganese, oxide the ore of. 547. Manna. 548. Manuscripts. 549. Marrow, crude. 550. Marsh mallows. 551. Medals of gold, silver, or copper, the other metallic articles manufactured as trophies or prizes, the actually received or bestowed the accepted as honorary distinctions. 553. Meerschaum, crude or unmanufactured. 554. Milk, fresh. 542 555. Mineral waters, all not artificial, the mineral salts of the same,Free list—Continued.
Mineral waters. obtained by evaporation, when accompanied by duly authenticated certificate, showing that they are in no way artificially prepared, the are the product of a designated mineral spring; lemonade, soda-water, the all similar waters. 556. Minerals, crude, or not advanced in value or condition by refining or grinding, or by other process of manufacture, not specially provided for in this Act. 557. Models of inventions the of other improvements in the arts, including patterns for machinery, but no article shall be deemed a model or pattern which can be fitted for use otherwise. 557 12.
Molasses testing not above forty degrees polariscope test,Molasses. the containing twenty per centum or less of moisture. 558. Moss, seaweeds, the vegetable substances, crude or unmanufactured, not otherwise specially provided for in this Act. 559. Musk, crude, in natural pods. 560. Myrobolan. 561. Needles, hand sewing the darning. 562. Newspapers the periodicals; but the term “periodicals” as herein used shall be understood to embrace only unbound or paper-covered publications, containing current literature of the day the issued regularly at stated periods, as weekly, monthly, or quarterly. 564.
Nux vomica. 565. Oakum. 566. Ocher the ochery earths, sienna the sienna earths, umber the umber earths, not specially provided for in this Act, dry. 567. Oil cake. 568. Oils: Almond, amber, crude the rectified ambeigris, anise orOils. anise seed, aniline, aspic or spike lavender, bergamot, cajeput, caraway, cassia, cinnamon, cedrat, chamomile, citronella or lemon grass, civet, cotton seed, croton, fennel, Jasmine or Jasimine, Juglandium, Juniper, lavender, lemon, limes, mace, neroli or orange Hower, enfleurage grease, nut oil or oil of nuts not otherwise specially provided for in this Act, orange oil,-olive oil for manufacturing or mechanical purposes unfit for eating the not otherwise provided for in this Act, ottar of roses, palm the cocoanut, rosemary or anthess, sesame or sesamum seed or bean, thyme, origanum red or white, valerian; the also spermaceti, whale, the other fish oils of American fisheries, the all fish the other products, of such fisheries: petroleum, crude or refined:
Paintings, etc.*Provided*, That if there be imported into the United States crude petroleum, or the products of crude petroleum produced in any country which imposes a duty on petroleum or its products exported from the United States, there shall be levied, paid the collected upon said crude petroleum or its products so imported, forty per centum ad valorem. 569. Opium, crude or unmanufactured, the not adulterated, containing nine per centum the over of morphia. 570. Orange the lemon peel, not preserved, candied, or otherwise prepared. 571.
Orchil, or orchil liquid. 573. Ores, of gold, silver, the nickel, the nickel matte. 574. Osmium. 575. Paintings, in oil or water colors, original drawings the sketches,*Proviso*. Petroleum from country imposing duty. the artists’ proofs of etchings the engravings, the statuary, not Definitions.otherwise provided for in this Act, but the term “statuary” as herein used shall be understood to include only professional productions, whether round or in relief, in marble, stone, alabaster, wood, or metal, of a. statuary or sculptor, the the word “painting,” as used in this Act, shall not be understood to include such as are made wholly or in part by stenciling or other mechanical process. 576.
Palladium. 577. Paper stock, crude, of every description, including all grasses, fibers, rags, waste, shavings, clippings, old paper, rope ends, waste 543 rope, waste bagging, old or refused gunny bags or gunny cloth, andFree list—Continued. poplar or other woods, lit only to be converted into paper. 578. Paraffine. 579. Parchment the vellum. 580. Pearl, mother of, not sawed or cut, or otherwise manufactured. 581. Pease, green, in bulk or hi barrels, sacks, or similar packages. 582.
Peltries the other usual goods the effects of Indians passing orPeltries, etc., of Indians. repassing the boundary line of the United States, under such regulations as the Secretary of the Treasury may prescribe: *Provided*, That*Proviso*. Applicable only to usual bales, etc. this exemption shall not apply to goods in bales or other packages unusual among Indians. 583. Personal the household effects not merchandise of citizens of the United States dying in foreign countries. 584.
Pewter the britannia metal, old, the fit only to be re-manufactured. 585. Philosophical the scientific apparatus, utensils, instruments the preparations, including bottles the boxes containing the same; statuary, casts of marble, bronze, alabaster, or plaster of Paris; paintings, drawings, the etchings, specially imported in good faith for the use of any society or institution incorporated or established for religious, philosophical, educational, scientific, or literary purposes, or for encouragement of the fine arts, the not intended for sale. 586.
Phosphates, crude or native. 587. Plants, trees, shrubs, the vines of all kinds commonly known as nursery stock, not specially provided for in this Act. 588. Plaster of Paris the sulphate of lime, ungrouud. 589. Platina, in ingots, bars, sheets, the wire. 590. Platinum, unmanufactured, the vases, retorts, the other apparatus. vessels, the parts thereof composed of platinum, adapted tor chemical uses. 591. Plows, tooth the disk harrows, harvesters, reapers, agriculturalAgricultural implements. drills, the planters, mowers, horserakes, cultivators, threshing machines the cotton gins: *Provided*, That all articles mentioned in this*Proviso*.
Imports from countries imposing duties. paragraph if imported from a country which lays an import duty on like articles imported from the United States, shall be subject to the duties existing prior to the passage of this Act. 592. Plumbago. 593. Plush, black, known commercially as hatters’ plush, composed of silk, or of silk the cotton, the used exclusively for making men’s hats. 594. Polishing-stones, the burnishing-stones. 595. Potash, crude, carbonate of, or “black salts.
” Caustic potash,Potash. or hydrate of, including refined in sticks or rolls. Nitrate of potash, or saltpeter, crude. Sulphate of potash, crude or relined. Chlorate of potash. Muriate of potash. 556. Professional books, implements, instruments, the tools of trade,Professional books, etc. occupation, or employment, in the actual possession at the time of persons arriving in the United States; but this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing establishment, or for any other person or persons, or for sale, nor shall it be construed to include theatrical scenery,Theatrical effects. properties, the apparel, but such articles brought by proprietors or managers of theatrical exhibitions arriving from abroad for temporary use by them in such exhibitions the not for any other person the not for sale the which have been used by them abroad shall be admitted free of duty under such regulations as the Secretary of the Treasury may prescribe; but bonds shall be given for the payment to the UnitedBonds.
States of such duties as may be imposed by law upon any the all such articles as shall not be exported within six months after such importation: *Provided*, That the Secretary of the Treasury may in his*Proviso*. Extending term. discretion extend such period for a further term of six months in case application shall be made therefor. 544 597. Pulu.Free list—Continued. 598. Pumice. 600. Quills, prepared or unprepared, but not made up into complete articles. 601. Quinia, sulphate of, the all alkaloids or salts of cinchona bark. 602.
Rags, not otherwise specially provided for in this Act. 603. Regalia the gems, statues, statuary, the specimens or casts ofRegalia, etc. sculpture where specially imported in good faith for the use of any society incorporated or established solely for educational, philosophical, literary, or religious purposes, or for the encouragement of tine arts, or for the use or by order of any college, academy, school, seminary of learning, or public library in the United States; but the term “regalia” as herein used shall be held to embrace only such insignia of rank or office or emblems, as may be worn upon the person or borne in the hand during public exercises of the society or institution, the shall not include articles of furniture or fixtures, or of regular wearing apparel, nor personal property of individuals. 694.
Rennets, raw or prepared. 605. Saffron the safflower, the extract of, the saffron cake. 606. Sago, crude, the sago flour. 607. Salacine. 608. Salt in bulk, the salt in bags, sacks, barrels, or other packages,Salt, etc. but the coverings shall pay the same rate of duty as if imported *Proviso*. Imports from countries imposing duty. Vol. 26, p. 588.separately: *Provided*, That if salt is imported from any country whether , independent or a dependency which imposes a duty upon salt exported from the United States, then there shall be levied, paid, the collected upon such salt the rate of duty existing prior to the passage of this Act. 609.
Sauerkraut. 610. Sausage skins. 611. Seeds; anise, canary, caraway, cardamom, coritheer, cotton, croton, cummin, fennel, fenugreek, hemp, hoarhound, mustard, rape, Saint John’s bread or bene, sugar beet, mangelwurzel, sorghum or sugar cane for seed, the all flower the grass seed; bulbs the roots, not edible; all the foregoing not specially provided for in this Act. 612. Selep, or saloup. 613. Shells of all kinds, not cut, ground, or otherwise manufactured. 614. Shotgun barrels, forged, rough bored. 615.
Shrimps, the other shellfish, canned or otherwise. 616. Silk, raw, or as reeled from the cocoon, but not doubled, twisted, nor advanced in manufacture in any way. 617. Silk cocoons the silk waste. 618. Silk worm’s eggs. 619. Skeletons the other preparations of anatomy. 620. Snails. 621. Soda, nitrate of, or cubic nitrate, the chlorate of. 622. Sulphate of Soda, or salt cake, or niter cake. 623. Sodium. 624. Sparterre, suitable for making or ornamenting hats. 625. Specimens of natural history, botany, the mineralogy, when imported for cabinets or as objects of science, the not for sale.
Spices:Spices. 626. Cassia, cassia vera, the cassia buds, unground. 627. Cinnamon, the chips of, unground. 628. Cloves the clove stems, unground. 629. Ginger-root, unground the not preserved or candied. 630. Mace. 631. Nutmegs. 632. Pepper, black or white, unground. 633. Pimento, unground. 635. Spunk. 545 636. Spurs the stilts used in the manufacture of earthen, porcelain,Free list—Continued. the stone ware. 636 12. Stamps: Foreign postage or revenue stamps, canceled oruneanceled. 638.
Stone the sand: Burr stone in blocks, rough or manufactured, or bound up into millstones: cliff stone, unmanufactured; pumice stone, rotten stone, the sand, crude or manufactured. 639. Storax or styrax. 640. Strontia, oxide of, the protoxide of strontian, the strontianite, or mineral carbonate of strontia. 642. Sulphur, lac or precipitated, the sulphur or brimstone, crude, in bulk, sulphur ore, as pyrites, or sulphuret of iron in its natural state, containing in excess of twenty-five per centum of sulphur, the sulphur not otherwise provided for. 643.
Sulphuric acid: *Provided*, That upon sulphuric acid importedSulphuric acid. *Proviso*. From countries imposing import duty. Vol. 26, p. 567. from any country, whether independent or a dependency, which imposes a duty upon sulphuric acid exported from the United States, there shall be levied, the collected the rate of duty existing prior to the passage of this Act. 644. Sweepings of silver the gold. 645. Tallow the wool grease, including that known commercially as degras or brown wool grease. 646.
Tapioca, cassava or cassady. 647. Tar the pitch of wood, the pitch of coal tar. 648. Tea the tea plants. 650. Teeth, natural, or unmanufactured. 651. Terra alba. 652. Terrajapouica. 653. Tin ore, cassiterite orblack oxide of tin, the tiu in bars, blocks, pigs, or grain or granulated. 654. Tinsel wire, lame, or lahn. 655. Tobacco stems. 656. Tonquin, tonqua, or tonka beans. 657. Tripoli. 658. Turmeric. 659. Turpentine, Venice. 660. Turpentine, spirits of.. 661. Turtles. 662. Types, old, the fit only to be remanufactured. 663.
Uranium, oxide the salts of. 664. Vaccine virus. 665. Valonia. 666. Verdigris, or subacetate of copper. 667. Wafers, unmedicated, the not edible. 668. Wax, vegetable or mineral. 669. Wearing apparel the other personal effects (not merchandise)Wearing apparel. of persons arriving in the United States; but this exemption shall not be held to include articles not actually in use the necessary the appropriate for the use of such persons for the purposes of their journey the present comfort the convenience, or which are intended for any other person or persons, or for sale. 671.
Whalebone, unmanufactured. Wood:Wood. 672. Logs, the round unmanufactured timber not specially enumerated or provided for in this Act. 673. Firewood, handle bolts, heading bolts, stave bolts, the shingle bolts, hop poles, fence posts, railroad ties, ship timber, the ship planking, not specially provided for in this Act. 674. Timber, hewn the sawed, the timber used for spars the in building wharves. 675. Timber, squared or sided. 546 676. Sawed boards, plank, deals, the other lumber, rough or dressed,Free list—Continued. except boards, plank, deals the other lumber of cedar, lignum vita, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, the all other cabinet woods. 677.
Pine clapboards, 678. Spruce clapboards. 679. Hubs for wheels, posts, last blocks, wagon blocks, oar blocks, gun blocks, heading, the all like blocks or sticks, rough hewn or sawed only. 680. Laths, 681. Pickets the palings. 682. Shingles. 683. Staves of wood of all kinds, wood unmanufactured: *Provided*,*Proviso*. From countries imposing duties. That all of the articles mentioned in paragraphs six hundred the seventy-two to six hundred the eighty-three, inclusive, when imported from any country which lays an export duty or imposes discriminating stumpage dues on any of them, shall be subject to the duties existing prior to the passage of this Act. 684.
Woods, namely, cedar, lignumvita, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, the all forms of cabinet woods, hi the log, rough or hewn; bamboo the rattan unmanufactured; briar root or briar wood, the similar wood unmanufactured, or not further manufactured than cut into blocks suitable for the articles into which they are intended to be converted; bamboo, reeds, the sticks of partridge, hair wood, pimento, orange, myrtle, the other woods, not otherwise specially provided for in this Act, in the rough, or not further manufactured than cut into lengths suitable for sticks for umbrellas, parasols, sunshades, whips, or walking canes; the India malacca joints, not further manufactured than cut into suitable lengths for the manufactures into which they are intended to be converted. 685.
All wool of the sheep, hair of the camel, goat, alpaca, and otherWool. like animals, the all wool the hair on the skin, noils, yarn waste, card waste, bur waste, slubbing waste, roving waste, ring waste, the all waste, or rags composed wholly or in part of wool, all the foregoing not otherwise herein provided for 686. Works of art, the production of American artists residing temporarilyWorks of art. abroad,or other works of art, including pictorial paintings on glass, imported expressly for presentation to a national institution, or to any State or municipal corporation, or incorporated religious society, college, or other public institution, including stained or painted window glass or stained or painted glass windows; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe. 687.
Works of art, drawings, engravings, photographic pictures, andExhibitions. philosophical the scientific apparatus brought by professional artists, lecturers, or scientists arriving from abroad for use by them temporarily for exhibition the in illustration, promotion, the encouragement of art, science, or industry in the United States, the not for sale, the photographic pictures, imported for exhibition by any association established in good faith the duly authorized under the laws of the United Stat es, or of any State, expressly the solely for the promotion the encouragement of science, art, or industry, the not intended for sale, shall be admitted free of duty, under such regulations as the Secretary Bonds.of the Treasury shall prescribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by law upon any the all such articles as shall not be exported within six *Proviso*.months after such importation: *Provided*, That the Secretary of theExtending time.
Treasury may, in his discretion, extend such period for a further term of six months in cases where applications therefor shall be made. 547 688. Works of art, collections in illustration of the progress of theFree list—Continued. arts, science, or manufactures, photographs, works in terra cotta,Permanent exhibitions. parian, pottery, or porcelain, the artistic copies of antiquities in metal or other material, hereafter imported in good faith for permanent exhibition at a fixed place by any society or institution established for the encouragement of the arts or of science, the all like articles imported in good faith by any society or association for the purpose of erecting a public monument, the not intended for sale, nor for any other purpose than herein expressed; but bonds shall be given under such rulesBonds. the regulations as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to this provision, the such articles shall be subject, at any time, to examination the inspection by the proper officers of the customs: *Provided*, That the privileges*Proviso*.
Commercial associations. etc. of this the the preceding section shall not be allowed to associations or corporations engaged in or connected with business of a private or commercial character. 689. Yams. 690. Zafter. Sec. 3. That there shall be levied, collected, the paid on the importationDuty of raw articles, etc., not specified. R. S., sec. 2516, p. 491. of all raw’ or unmanufactured articles, not enumerated or provided for in this Act,Manufactures. a duty of ten per centum ad valorem; the on all articles manufactured, in whole or in part, not provided for in this Act, a duty of twenty per centum ad valorem.
Sec. 4. That each the every imported article, not enumerated in thisNonenumerated to pay duty on similar articles. R. S., sec. 2499, p. 458. Act, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this Act as chargeable with duty shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned; the if any nonenumerated article equallyResembling two, etc., articles to pay highest rate. resembles two or more enumerated articles on which different rates of duty are chargeable there shall be levied on such nonenumerated article the same rate of duty as is chargeable on the article which it resembles paying the highest rate of duty; the on articles not enumerated, manufactured of two or more materials, the duty shall be assessedOf two or more materials. at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value; the the words component material of chief value,” wherever used in this Act,“Component material of chief value.” shall be held to mean that component material which shall exceed in value any other single component material of the article; the the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article.
If two or more rates of duty shall be applicable to any imported article it shall pay duty at the highest of such rates Sec. 5. That all articles of foreign manufacture, such as are usuallyCountry of origin and quantity to be marked. or ordinarily marked, stamped, branded, or labeled, the all packages containing such or other imported articles, shall, respectively, be plainly marked, stamped, branded, or labeled in legible English words, so as to indicate the country of their origin the the quantity of then’contents: the until so marked, stamped, branded, or labeled they shall not be delivered to the importer should any article, of imported merchandiseCorrections. be marked, stamped, branded, or labeled so as to indicate a quantity, number, or measurement in excess of the quantity, number, or measurement actually contained in such article, no delivery of the same shall be made to the importer until the mark, stamp, brand, or label, as the case may be, shall be changed so as to conform to the facts of the case.
Sec. 6. That no article of imported merchandise which shall copy orArticles simulating domestic trademarks’ etc., not admitted. simulate the name or trademark of any domestic manufacture or manufacturer shall be admitted to entry at any custom house of the United States. And in order to aid the officers of the customs in enforcing this prohibition any domestic manufacturer who has adopted trade- 548 marks may require his name anti residence the a description of hisRecord of trademarks. trademarks to be recorded in books which shall be kept for that purpose in the Department of the Treasury under such regulations as the Secretary of the Treasury shall prescribe, the may furnish to the Department facsimiles of such trade marks; the thereupon the Secretary of the Treasury shall cause one or more copies of the same to be transmitted to each collector or other proper officer of the customs.
Sec. 7. That all materials of foreign production which may be necessaryAdmission of materials for building ships for foreign trade. R. S., sec. 2513, p. 491, amended. for the construction of vessels built in the United States for foreign account the ownership or for the purpose of being employed in the foreign trade including the trade between the Atlantic the Pacific ports of the United States, the all such materials necessary for the building of their machinery, the all articles necessary for their outfit the equipment, after the passage of this Act, may be imported in bond under such regulations as the Secretary of the Treasury may prescribe; the upon proof that such materials have, been used for such purposes no duties shall be paid thereon.
But vessels receiving the benefit of this section shall not be allowed to engage in the coastwise trade of the United States more than two months in any one year except upon the payment to the United States of the duties of which a rebate is herein *Proviso*. Foreign vessels not allowed coastwise trade.allowed: *Provided*, That vessels built in the United States for foreign account the ownership shall not be allowed to engage in the coastwise trade of the United States. Sec. 8.
That all articles of foreign production needed for the repairAdmission free of articles to repair ships in foreign trade. R. S., sec. 2514, p. 491, amended. of American vessels engaged in foreign trade, including the trade between the Atlantic the Pacific ports of the United States, may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe. Sec. 9. That all articles manufactured in whole or in part of importedBonded manufacturing warehouses. materials, or of materials subject to internal-revenue tax, the intended for exportation without being charged with duty the without having an internal-revenue stamp affixed thereto shall, under such regulations as the Secretary of the Treasury may prescribe, in order to be so manufactured the exported be made the manufactured in bonded warehouses similar to these known the designated in Treasury Regulations *Provisos*.
Bond.as bonded warehouses, class six: *Provided*, That the manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law the of such regulations as shall be Spirits not permitted.prescribed by the Secretary of the Treasury: *Provided further, That *the manufacture of distilled spirits from grain, starch, molasses or sugar, including all dilutions or mixtures of them or either of them, shall not be permitted in such manufacturing warehouses.
Whenever goods manufactured in any bonded warehouse establishedExemption from tax on exportations. under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation the immediate exportation under the supervision of the proper officer who shall be duly designated for that purpose, such goods shall be exempt from duty the from the requirements relating to revenue stamps. Any materials used in the manufacture of such goods, the any packages,Transfer of materials to warehouse. coverings, vessels, brands, the labels used in putting up the same may, under the regulations of the Secretary of the Treasury, be conveyed without the payment of revenue tax or duty into any bonded manufacturing warehouse, the imported goods may, under the aforesaid regulations, be transferred without the exaction of duty from any bonded warehouse into any Machinery, etc., excluded.bonded manufacturing warehouse; but this privilege shall not be held to apply to implements, machinery, or apparatus to be used in the construction or repair of any bonded manufacturing warehouse or for the prosecution of the business carried on therein.
No articles or materials received into such bonded manufacturingSupervision of articles withdrawn. warehouse shall be withdrawn or removed therefrom except for direct 549 shipment the exportation or for transportation the immediate exportation in bond under the supervision of the officer duly designated therefor by the collector of the port, who shall certify to such shipment the exportation, or ladening for transportation, as the case may be, describing the articles by their mark or otherwise, the quantity, the date of exportation, the the name of the vessel.
All labor performed the services rendered under these provisions shall be under the supervision of a duly designated officer of the customs the at the expense of the manufacturer. A careful account shall be kept by the collector of all merchandiseAccounts the returns. delivered by him to any bonded manufacturing warehouse, the a sworn monthly return, verified by the customs officers in charge, shall be made by the manufacturers containing a detailed statement of all imported merchandise used by him in the manufacture of exported articles.
Before commencing business the proprietor of any manufacturingStatement of manufacture, etc. warehouse shall file with the Secretary of the Treasury a list of all the articles intended to be manufactured in such warehouse the state the formula of manufacture the the names the quantities of the ingredients to be used therein. Articles manufactured under these provisions may be withdrawnTransfer for exportation. under such regulations as the Secretary of the Treasury may prescribe for transportation the delivery into any bonded warehouse at an exterior port for the sole purpose of immediate export therefrom.
The provisions of Revised Statutes thirty-four hundred the thirty-threeRegulations. R. S., sec. 3433, p. 676. shall, so far as may be practicable, apply to any bonded manufacturing warehouse established under this Act the to the merchandise conveyed therein. Sec. 10. That all persons are prohibited from importing into theImporting obscene books, lottery tickets, etc., prohibited. Vol. 26, p. 614. United States from any foreign country any obscene book, pamphlet, paper, writing, advertisement, circular, print, picture, drawing, or other representation, figure, or image on or of paper or other material, or any cast, instrument, or other article of an immoral nature, or any drug or medicine, or any article whatever for the prevention of conception or for causing unlawful abortion, or any lottery ticket or any advertisement of any lottery.
No such articles, whether imported separately or contained in packages with other goods entitled to entry, shall be admitted to entry; the all such articles shall be proceeded against, seized, the forfeited by due course of law. All such prohibited articlesDetention of prohibited goods. the the package in which they are contained in the course of importation shall be detained by the officer of customs, the proceedings taken against the same as hereinafter prescribed, unless it appears to the satisfaction of the collector of customs that the obscene articles contained in the package were inclosed therein without the knowledge or consent of the importer, owner, agent, or consignee; *Provided*, That the drugs*Proviso*.
Drugs in bulk. hereinbefore mentioned, when imported in bulk the not put up for any of the purposes hereinbefore specified, are excepted from the operation of this section. Sec. 11. That whoever, being an officer, agent, or employee of thePenalty to officer, etc., aiding violations. Government of the United States, shall knowingly aid or abet any person engaged in any violation of any of the provisions of law prohibiting importing, advertising, dealing in, exhibiting, or sending or receiving by mail obscene or indecent publications or representations, or means for preventing conception or procuring abortion, or other articles of indecent or immoral use or tendency, shall be deemed guilty of a misdemeanor, the shall for every offense be punishable by a fine of not more than five thousand dollars, or by imprisonment at hard labor for not more than ten years, or both.
Sec. 12. That any judge of any district or circuit court of the UnitedProceedings for seizure, etc. States, within the proper district, before whom complaint in writing of any violation of the two preceding sections is made, to the satisfaction of such judge, the founded on knowledge or belief, the if upon belief, 550 setting forth the grounds of such belief, the supported by oath or affirmation of the complainant, may issue, conformably to the Constitution. a warrant directed to the marshal or any deputy marshal in the proper district, directing him to search for, seize, the take possession of any such article or thing mentioned in the two preceding sections, the to make due the immediate return thereof to the end that the same may be condemned the destroyed by proceedings, which shall be conducted in the same manner as other proceedings in the case of municipal seizure, the with the same right of appeal or writ of error.
Sec. 13. That machinery for repair may be imported into the UnitedMachinery for repair admitted without paying duty. R. S., sec. 2511, p. 490. States without payment of duty, under bond, to be given in double the appraised value thereof, to be withdrawn the exported after said machinery shall have been repaired; the the Secretary of the Treasury is authorized the directed to prescribe such rules the regulations as may be necessary to protect the revenue against fraud the secure the identity the character of all such importations when again withdrawn the exported, restricting the limiting the export the withdrawal to the same port of entry where imported, the also limiting all bonds to a period of time of not more than six months from the date of the importation.
Sec. 14. That a discriminating duty of ten per centum ad valoremDiscriminating duty on goods in foreign vessels. R. S., sec. 2502. p. 459., in addition to the duties imposed by law, shall be levied, collected, the paid on all goods, wares, or merchandise which shall be imported in Treaty, etc., exceptions.vessels not of the United States; but this discriminating duty shall not apply to goods, wares, the merchandise which shall be imported in vessels not of the United States, entitled, by treaty or any Act 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, the merchandise imported in vessels of the United States.
Sec. 15. That no goods, wares, or merchandise, unless in cases providedImportations only in American ships or of country of origin. R. S., sec. 2497. p, 458. for by treaty, shall be imported into the United States from any foreign port or place, except in vessels of the United States, or in such foreign vessels as truly the wholly belong to the citizens or subjects of that country of which the goods are the growth, production, or manufacture, or from which such goods, wares, or merchandise can only Penalty.be, or most usually are, first shipped for transportation.
All goods, wares, or merchandise imported contrary to this section, the the vessel wherein the same shall be imported, together with her cargo, tackle, apparel, the furniture, shall be forfeited to the United States; and such goods, wares, or merchandise, ship, or vessel, the cargo shall be liable to be seized, prosecuted, the condemned in like manner, the under the same regulations, restrictions, the provisions as have been heretofore established for the recovery, collection, distribution, the remission of forfeitures to the United States by the several revenue laws.
Sec. 16. That the preceding section shall not apply to vessels orExceptions. R. S., sec. 2498, p. 458. goods, wares, or merchandise imported in vessels of a foreign nation which does not maintain a similar regulation against vessels of the United States. Sec. 17. That the importation of neat cattle the the hides of neatImporting neat cattle the hides prohibited. *Proviso*. Admission in absence of disease, etc. R. S., sec. 2493, p. 457, amended. cattle from any foreign country into the United States is prohibited: *Provided*, That the operation of this section shall be suspended as to any foreign country or countries, or any parts of such country or countries, whenever the Secretary of the Treasury shall officially determine, the give public notice thereof that such importation will not tend to the introduction or spread of contagious or infectious diseases among Regulations.the cattle of the United States; the the Secretary of the Treasury is hereby authorized the empowered, the it shall be his duty, to make all necessary orders the regulations to carry this section into effect, or to suspend the same as herein provided, the to send copies thereof to the proper officers in the United States, the to such officers or agents of the United States in foreign countries as he shall judge necessary. 551 Sec. 18.
That any person convicted of a willful violation of any ofPenalty. R, S., sec. 24 95, p. 458. the provisions of the preceding section shall be fined not exceeding five hundred dollars, or imprisoned not exceeding one year, or both, in the discretion of the court. Sec. 19. That upon the reimportation of articles once exported ofReimported articles allowed drawbacks, etc. the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid the refunded by allowance or drawback, there shall be levied, collected, the paid a duty equal to the tax imposed by the internal-revenue laws upon such articles, except articles manufactured in bonded warehouses the exported pursuant to law, which shall be subject tc the same rate of duty as if originally imported.
Sec. 20. That whenever any vessel laden with merchandise in wholeR. S., sec. 2500, p. 459. or in part subject to duty has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, the within its limits, for the period of two years, the is abandoned by the ownerFree entry from abandoned, sunken vessels after two years. R. S., sec. 2507, p. 490 amended. thereof, any person who may raise such vessel shall be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised free from the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe.
Sec. 21. That the works of manufacturers engaged in smelting orSmelting works may be tn ado bonded warehouses. refining metals, or both smelting the refining, in the United States may be designated as bonded warehouses under such regulations asVol. 26, p. 617. the Secretary of the Treasury may prescribe: *Provided*, That such *Provisos*. Bonds.manufacturers shall first give satisfactory bonds to the Secretary of the Treasury. Ores or metals in any crude form requiring smelting orEntry of ores, etc., in bond. refining to make them readily available in the arts, imported into the United States to be smelted or refined the intended to he exported in a relined but unmanufactured state, shall, under such rules as the Secretary of the Treasury may prescribe, and under the direction of the proper officer, be removed in original packages or in bulk from the vessel or other vehicle on which they have been imported, or from the bonded warehouse in which the same may be, into the bonded warehouse in which such smelting or refining, or both, may be carried on, for the purpose of being smelted or refined, or both, without payment of duties thereon, the may there be smelted or refined, together with other metals of home or foreign production: *Provided*, That each dayQuantity of refined metal to be daily set aside for export, etc. a quantity of relined metal equal to the amount of imported metal smelted or refined that day shall be set aside, the such metal so set aside shall not be taken from said works except for transportation to another bonded warehouse or for exportation, under the direction of the proper officer having charge thereof as aforesaid, whose certificate, describing the articles by their marks or otherwise, the quantity, the date of importation, the the name of vessel or other vehicle by which it was imported, with such additional particulars as may from time to time be required, shall be received by the collector of customs as sufficient evidence of the exportation of the metal, or it may be removed under such regulations as the Secretary of the Treasury may prescribe, upon entry the payment of duties, for domestic consumption.Supervision.
All labor performed the services rendered under these regulations shall be under the supervision of an officer of the customs, to be appointed by the Secretary of the Treasury, the at the expense of the manufacturer. Sec. 22, That where imported materials on which duties have beenDrawbacks. paid are used in the manufacture of articles manufactured or produced in the United States, there shall be allowed on the exportation of such articles a drawback equal in amount to the duties paid on the materials used, less one per centum of such duties: *Provided*, That when*Provisos*.
Articles partly of domestic material. the articles exported are made in part from domestic materials the imported materials, or the parts of the articles made from such materials, shall so appear in the completed articles that the quantity or 552 measure thereof maybe ascertained: *And provided further*, That theExisting law. drawback on any article allowed under existing law shall be continued Identifying imported articles.at the rate herein provided. That the imported materials used in the manufacture or production of articles entitled to drawback of customs duties when exported shall, i n all cases where drawback of duties paid on such materials is claimed, be identified, the quantity of such materials used the the amount of duties paid thereon shall be ascertained, the facts of the manufacture or production of such articles in the United States the their exportation therefrom shall be determined, the the drawback due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either or to the person to whom such manufacturer, producer, exporter, or agent shall in writing order such drawback paid, under such regulations as the Secretary of the Treasury shall prescribe.
Sec. 23. That the collector or chief officer of the customs at anyCustom house brokers. port of entry or delivery shall issue a license to any reputable the competent person desiring to transact business as a customhouse broker. Such license shall be granted for a period of one year, the may be Licenses required.revoked for cause at any time by the Secretary of the Treasury. From the after the first day of August, eighteen hundred the ninety-four, no person shall transact business as a customhouse broker without a license granted in accordance with this provision; but this Act shall not be so construed as to prohibit any importer from transacting business at a customhouse pertaining to his own importations.
Sec. 24. That all goods, wares, articles, the merchandise manufacturedManufactures by convict labor forbidden entry. wholly or in part in any foreign country by convict labor shall not be entitled to entry at any of the ports of the United States, the the importation thereof is hereby prohibited, the the Secretary of the Treasury is authorized to prescribe such regulations as may be necessary for the enforcement of this provision. Sec. 25. That the value of foreign coin as expressed in the moneyValue of foreign coins. of account of the United States shall be that of the pure metal of such coin of standard value; the the values of the standard coins in circulationQuarterly circular. of the various nations of the world shall be estimated quarterly by the Director of the Mint, the be proclaimed by the Secretary of the Treasury immediately after the passage of this Act the thereafter quarterly on the first day of January, April, July, the October in each Invoices to be estimated from circular.year.
And the values so proclaimed shall be followed in estimating the value of all foreign merchandise exported to the United States during the quarter for which the value is proclaimed, the the date of the consular certification of any invoice shall, for the purposes of this *Proviso*. Reliquidation of excess.section, be considered the date of exportation: *Provided*, That the Secretary of the Treasury may order the rcliqnidation of any entry at a different value, whenever satisfactory evidence shall be produced to him showing that the value in United States currency of the foreign money specified in the invoice was, at the date of certification, at least ten per centum more or less than the value proclaimed during the quarter in which the consular certification occurred.
Sec. 26. That section twenty-eight hundred the four of the RevisedCigars. Statutes be amended so as to read: " “Sec. 2804. No cigars shall be imported unless the same are packedEntry. R. S., sec. 2804, p. 542, amended. in boxes of not more than five hundred cigars in each box; the no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package; the all cigars on importation shall be placed in public store or bonded warehouse, the shall not be removed therefrom until the same shall have been inspected the a stamp affixed to each box indicating such inspection, the also a serial number to be Serial number, instead of date, on stamp.recorded in the customhouse.
And the Secretary of the Treasury is hereby authorized to provide the requisite stamps, the to make all necessary regulations for carrying the above provisions of law into effect.” " 553 Sec. 27. That from the after the first day of January, eighteen hundredInternal Revenue. Income tax. Two per cent on yearly gains, etc., above $4,000, from 1895 to 1900. the ninety-five, the until the first day of January, nineteen hundred, there shall be assessed, levied, collected, the paid annually upon the gains, profits, the income received in the preceding calendar year by every citizen of the United States, whether residing at home or abroad, the every person residing therein, whether said gains, profits, or income be derived from any kind of property, rents, interest, dividends, or salaries, or from any profession, trade, employment, or vocation carried on in the United States or elsewhere, or from any other source whatever, a tax of two per centum on the amount so derived over the above four thousand dollars, the a like tax shall be levied, collected, the paid annually upon the gains, profits, the income from all property owned the of every business, trade, or profession carried on in the United States by persons residing without the United States.
And the tax herein provided for shall be assessed, by the Commissioner of Internal Revenue the collected, the paid upon the gains, profits, the income for the year ending the thirty-first day of December next preceding the time for levying, collecting, the paying said tax. Sec. 28. That in estimating the gains, profits, the income of anyEstimating income. person there shall be included all income derived from interest, upon notes, bonds, the other securities, except such bonds of the United States the principal the interest of which are by the law of their issuance exempt from all Federal taxation; profits realized within the yearReal estate sales.
Interest from loans, etc. from sales of real estate purchased within two years previous to the close of the year for which income is estimated; interest received or accrued upon all notes, bonds, mortgages, or other forms of indebtedness bearing interest, whether paid or not, if good the collectible, less the interest which has become due from said person or which has been paid by him during the year; the amount of all premium on bonds, notes, or coupons; the amount of sales of live stock, sugar, cotton,Sales. wool, butter, cheese, pork, beef, mutton, or other meats, hay, the grain, or other vegetable or other productions, being the growth or produce of the estate of such person, less the amount expended in the purchase or production of said stock or produce, the not including any part thereof consumed directly by the family; money the the value ofGifts, etc. all personal property acquired by gift or inheritance; all other gains, profits, the income derived from any source whatever except that portion of the salary, compensation, or pay received for services in theOfficial Federal salaries excepted. civil, military, naval, or other service of the United States, including Senators, Representatives, the Delegates in Congress, from which the tax has been deducted, the except that portion of any salary upon which the employer is required by law to withhold, the does withhold the tax the pays the same to the officer authorized to receive it.
In computingDeductions. incomes the necessary expenses actually incurred in carrying on any business,*Post*, p, 971. occupation, or profession shall be deducted the also all interest due or paid within the year by such person on existing indebtedness. And all national, State, county, school, the municipal taxes, not including these assessed against local benefits, paid within the year shall be deducted from the gains, profits, or income of the person who has actually paid the same, whether such person be owner, tenant, or mortgagor: also losses actually sustained during the year, incurred in trade or arising from tires, storms, or shipwreck, the not compensated for by insurance or otherwise, the debts ascertained to be worthless, but excluding all estimated depreciation of values the losses within the year on sales of real estate purchased within two years previous to the year for which income is estimated: *Provided*, That no deduction*Provisos*.
Payments for improvements excepted. shall be made for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate: *Provided further*, That only one deduction of fourOnly one deduction for a family, etc. thousand dollars shall be made from the aggregate income of all the members of any family, composed of one or both parents, the one or 554 more minor children, or husband the wife; that guardians shall be allowed to make a deduction in favor of each the every ward, except that in case where two or more wards are comprised in one family, the have joint property interests, the aggregate deduction in their favor Salaries to be included with other gains.shall not exceed four thousand dollars: *And provided further*, That in eases where the salary or other compensation paid to any person in the employment or service of the United States shall not exceed the rate of four thousand dollars per annum, or shall be by fees, or uncertain or irregular in the amount or in the time during which the same shall have accrued or been earned, such salary or other compensation shall be included in estimating the annual gains, profits, or income of the person to whom the same shall have been paid, the shall include that portion of any income or salary upon which a tax has not been paid by the employer, where the employer is required by law to pay on the Tax paid dividends excepted.excess over four thousand dollars: *Provided also*, That in computing the income of any person, corporation, company, or association there *Post*, p. 971.shall not be included the amount received from any corporation, company, or association as dividends upon the stock of such corporation, company, or association it the tax of two per centum has been paid upon its net profits by said corporation, company, or association as required by this Act.
Sec. 29. That it shall be the duty of all persons of lawful age havingReturns by persona receiving more than $3,500 a year. an income of more, than three thousand five hundred dollars for the taxable year, computed on the basis herein prescribed, to make the render a list or return, on or before the day provided by law, in such form the manner as may be directed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to the collector or a deputy collector of the district in which they reside, of the amount of Trustees, etc.their income, gains, the profits, as aforesaid; the all guardians the trustees, executors, administrators, agents, receivers, the all persons or corporations acting in any fiduciary capacity, shall make the render a list or return, as aforesaid, to the collector or a deputy collector of the district in which such person or corporation acting in a fiduciary capacity resides or does business, of the amount of income, gains, the profits of any minor or person for whom they act, but persons having Jess than three thousand five hundred dollars income Verification.are not required to make such report; the the collector or deputy collector, shall require every list or return to be verified by the oath or affirmation of the party rendering it, the may increase the amount of any list or Return by collector, etc.return if he has reason to believe that the same is understated; the in case any such person having a taxable income shall neglect or refuse to make the render such list the return, or shall render a willfully false or fraudulent list or return, it shall be the duty of the collector or deputy collector, to make such list, according to the best information he can obtain, by the examination of such person, or any other evidence, the to Penalty for refusal.add fifty per centum as a penalty to the amount of the tax due on such list in all cases of willful neglect or refusal to make, the render a list or Penalty for fraudulent returns.return; the in all eases of a willfully false or fraudulent list or return having been rendered to add one hundred per centum as a penalty to the amount of tax ascertained to be due, the tax the the additions thereto as a penalty to be assessed the collected in the manner provided for in other cases of willful neglect or refusal to render a list or return, or of rendering a false or fraudulent return: *Proviso*.
Declarations for exemptions before collector, etc.*Provided*, That any person, or corporation in his, her, or its own behalf, or as such fiduciary, shall be permitted to declare, under oath or affirmation, the form the manner of which shall be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, that he, she, or his or her, or its ward or beneficiary, was not possessed of an income of four thousand dollars, liable to be assessed according to the provisions of this Act; or may declare that he, she, or it, or his, her, or its ward or beneficiary has been assessed the has paid an income tax elsewhere in the same year, under authority of the United 555 States, upon all his, her, or its income, gains, or profits, the upon all the income, gains, or profits for which he, she, or it is liable as such fiduciary, as prescribed bylaw; the if the collector or deputy collector shall be satisfied of the truth of the declaration, such person or corporation shall thereupon be exempt from income tax in the said district for that year: or if the list or return of any person or corporation, company,Increases by collectors. or association shall have been increased by the collector or deputy collector, such person or corporation, company, or association may be permitted to prove the amount of income liable to be assessed; but such proof shall not be considered as conclusive of the facts, the no deductions claimed in such cases shall be made or allowed until approved by the collector or deputy collector.
Any person or company, corporation,Appeal from deputy collectors. or association feeling aggrieved by the decision of the deputy collector, in such cases may appeal to the collector of the district, the his decision thereon, unless reversed by the Commissioner of Internal Revenue, shall be final. If dissatisfied with the decision of the collector such personAppeal from collector. or corporation, company, or association may submit the case, with all the papers, to the Commissioner of Internal Revenue for his decision, the may furnish the testimony of witnesses to prove any relevant facts having served notice to that effect upon the Commissioner of Internal Revenue, as herein prescribed.
Such notice shall state the time the place at which, the the officerNotice on appeal to Commissioner. before whom, the testimony will be taken; the name, age, residence, the business of the proposed witness, with the questions to be propounded to the witness, or a brief statement of the substance of the testimony he is expected to give: *Provided*, That the Government may*Provisos*. Rebuttal. at the same time the place take testimony upon like notice to rebut the testimony of the witnesses examined by the person taxed.
The notice shall be delivered or mailed to the Commissioner of InternalDelivery of notice. Revenue a sufficient number of days previous to the day fixed for taking the testimony, to allow him, after its receipt, at least five days, exclusive of the period required for mail communication with the place at which the testimony is to be taken, in which to give, should he so desire, instructions as to the cross-examination of the proposed witness. Whenever practicable, the affidavit or deposition shall be takenDepositions, etc. before a collector or deputy collector of internal revenue, in which case, reasonable notice shall be given to the collector or deputy collector of the time fixed for taking the deposition or affidavit: *Provided further*, That no penalty shall be assessed upon any personNotice before assessing penalty. or corporation, company, or association for such neglect or refusal or for making or rendering a willfully false or fraudulent return, except after reasonable notice of the time the place of hearing, to be prescribed by the Commissioner of Internal Revenue so as to give the person charged an opportunity to be heard.
Sec. 30. The taxes on incomes herein imposed shall be due the payableIncome tax payable July 1. on or before the first day of July in each year; the to any sum or sums annually due the unpaid after the first day of July as aforesaid,Penalty for default. the for ten days after notice the demand thereof by the collector, there shall be levied, in addition thereto, the sum of five per centum on the amount of taxes unpaid, the interest at the rate of one per centum per month upon said tax from the time the same becomes due, as a penalty, except from the estates of deceased-insane, or insolvent persons.
Sec. 31. Any nonresident, may receive the benefit of the exemptionsExemptions by nonresidents. hereinbefore provided for by filing with the deputy collector of any district a true list of all his property the sources of income in the United States the complying with the provisions of section twenty-nine of this Act as if a resident. In computing income he shall include all income from every source, but unless he be a citizen of the United States he shall only pay on that part of the income which is derived from any source in the United States.
In case such nonresident failsAssessment by collector. to file such statement, the collector of each district shall collect the tax 556 on the income derived from property situated in his district, subject to income tax, making no allowance for exemptions, the all property belonging to such nonresident shall be liable to distraint for tax: *Provisos*. Nonresident corporations.*Provided*, That nonresident corporations shall be subject to the same laws as to tax as resident corporations, the the collection of the tax shall be made in the same manner as provided for collections of taxes against nonresident persons.
Sec. 32. That there shall be assessed, levied, the collected, exceptTax on net profits of corporations. as herein otherwise provided, a tax of two per centum annually on the net profits or income above actual operating the business expenses, including expenses for materials purchased for manufacture or bought for resale, losses, the interest on bonded the other indebtedness of all banks, banking institutions, trust companies, saving institutions, lire, marine, life, the other insurance companies, railroad, canal, turnpike, canal navigation, slack water, telephone, telegraph, express, electric light, gas, water, street railway companies, the all other corporations, companies, or associations doing business for profit in the United States, no matter how created the organized, but not including partnerships.
That said tax shall be paid on or before the first day of July in eachPayable July 1. year; the if the president or other chief officer Penalty for failing to file sworn statement.of any corporation, company, or association, or in the case of any foreign corporation, company, or association, the resident manager or agent shall neglect or refuse to file with the collector of the internal revenue district in which said corporation, company, or association shall be located or be engaged in business, a statement verified by his oath or affirmation, in such form as shall be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, showing the amount of net profits or income received by said corporation, company, or association during the whole calendar year last preceding the date of filing said statement as hereinafter required, the corporation, company, or association making default shall forfeit as a penalty the sum of one thousand dollars the two per centum on the amount of taxes due, tor each month until the same is paid, the payment of said penalty to be enforced as provided in other cases of neglect the refusal to make return of taxes under the internal-revenue laws.
The net profits or income of all corporations, companies, or associationsAmounts included in profits. shall include the amounts paid to shareholders, or carried to the account of any fund, or used for construction, enlargement of plant, or any other expenditure or investment paid from the net annual profits made or acquired by said corporations, companies, or associations. That nothing herein contained shall apply to States, counties, orCorporations excepted. States, etc. municipalities; nor to corporations, companies, or associations organizedCharitable societies, etc. the conducted solely for charitable, religious, or educational purposes, including fraternal beneficiary societies, orders, or associations operating upon the lodge-system the providing for the payment of life, sick, accident, the other benefits to the members of such societies, orders, or associations the dependents of such members; nor to the stocks, shares, funds, or securities held by any fiduciary or trustee for Building associations.charitable, religious, or educational purposes; nor to building the loan associations or companies which make loans only to their shareholders;
Mutual savings banks.nor to such savings banks, savings institutions or societies as shall, first, have no stockholders or members except depositors the no capital except deposits; secondly, shall not receive deposits to an aggregate amount, in any one year, of more than one thousand dollars from the same depositor; thirdly, shall not allow an accumulation or total of deposits, by anyone depositor,exceeding ten thousand dollars; fourthly, shall actually divide the distribute to its depositors, ratably to deposits, all the earnings over the necessary the proper expenses of such bank, institution, or society, except such as shall be applied to surplus; fifthly, shall not possess, in any form, a surplus fund exceeding ten per centum of its aggregate deposits; nor to such savings banks, savings institutions, 557 or societies composed of members who do not participate in the profits thereof the which pay interest or dividends only to their depositors; nor to that part of the business of any savings bank, institution, or other similar association having a capital stock, that is conducted on the mutual plan solely for the benefit of its depositors on such plan, the which shall keep its accounts of its business conducted on such mutual plan separate the apart from its other accounts.
Nor to any insurance company or association which conducts all itsMutual insurance companies. business solely upon the mutual plan, the only for the benefit of its policy holders or members, the having no capital stock the no stock or shareholders, the holding all its property in trust the in reserve for its policy holders or members: nor to that part of the business of any insurance company having a capital stock the stock the shareholders, which is conducted on the mutual plan, separate from its stock plan of insurance, the solely for the benefit of the policy holders the members insured on said mutual plan, the holding all the property belonging to the derived from said mutual part of its business in trust the reserve for the benefit of its policy holders the members insured on said mutual plan.
That all State, county, municipal, the town taxes paid by corporations,Taxes included in corporation expenses. companies, or associations, shall be included in the operating the business expenses of such corporations, companies, or associations. Sec. 33. That there shall be levied, collected, the paid on all salariesTax on Government salaries. of officers, or payments for services to persons in the civil, military, naval, or other employment or service of the United States, including Senators the Representatives and Delegates in Congress, when exceeding the rate of four thousand dollars per annum, a tax of two per centum on the excess above the said four thousand dollars; audit shall be the duty of all paymasters and all disbursing officers under the Government of the United States, or persons in the employ thereof, when making any payment to any officers or persons as aforesaid, whose compensation is determined by a fixed salary, or upon settling or adjusting theDeduction by disbursing officers. accounts of such officers or persons, to deduct the withhold the aforesaid tax of two per centum; the the pay roll, receipts, or account of officers or persons paying such tax as aforesaid shall be made to exhibit the fact of such payment.
And it shall be the duty of the accounting officersAccounts. of the Treasury Department, when auditing the accounts of any paymaster or disbursing officer, or any officer withholding his salary from moneys received by him, or when settling or adjusting the accounts of any such officer, to require evidence that the taxes mentioned in this section have been deducted the paid over to the Treasurer of the United States, or other officer authorized to receive the same. Every corporation which pays to any employee a salary or compensationSalaries paid by corporations. exceeding four thousand dollars per annum shall report-the same to the collector or deputy collector of his district the said employee shall pay thereon, subject to Hie exemptions herein provided for, the tax of two per centum on the excess of his salary over four thousand dollars: *Provided*, That salaries due to State, county, or municipal officers*Provisos*.
Exemption. shall be exempt from the income tax herein levied Sec. 34. That sections thirty-oneR. S., sec. 3167, p. 606, amended. hundred the sixty-seven, thirty-one hundred the seventy-two, thirty-one hundred the seventy-three, the thirty-one hundred the seventy-six of the Revised Statutes of the United States as amended are hereby amended so as to read as follows: " Sec. 3167. That it shall be unlawful for any collector, deputy collector,Divulging information received by revenue officers unlawful agent, clerk or other officer or employe of the United States to divulge or to make known in any manner whatever not provided by la w to any person the operations, style of work or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return by any person or corporation, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof, to be seen 558 or examined by any person except as provided by law; the it shall bePublishing income returns unlawful. unlawful for any person to print or publish in any manner whatever not provided by law, any income return or any part thereof or the amount or source of income, profits, losses, or expenditures appearing Penalty.in any income return; the any offense against the foregoing provision shall be a misdemeanor the be punished by a hue not exceeding one thousand dollars or by imprisonment not. exceeding one year, or both, Dismissal.at the discretion of the court; the if the offender be an officer or employe of the United States he shall be dismissed from office the be incapable thereafter of holding any office under the Government.
“Sec. 3172. That every collector shall, from time to time, cause hisInquiries by deputies. R, S., sec. 3172, p. 608, amended. deputies to proceed through every part of his district the inquire after the concerning all persons therein who are liable to pay any internal revenue tax, the all persons owning or having the care the management of any objects liable to pay any tax, the to make a list of such persons the enumerate said objects. “Sec. 3173. That it shall be the duty of any person, partnership,Annual tax returns.
R. S., sec. 3173, p. 600, amended. firm, association, or corporation, made liable to any duty, special tax, or other tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the thirty-first day of July in each year, in case of income tax on or before the first Monday of March in each year, the in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the collector oi-a deputy collector of the district where located, of the articles or Income tax.objects, including the amount of annual income, charged with a duty or tax, the quantity of goods, wares, the merchandise made or sold, the charged with a tax, the several rates arid aggregate amount, according to the forms the regulations to be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, for which such person, partnership, firm, association, or *Provisos*.
List made by revenue officer.corporation is liable: *Provided*, That if any person liable to pay any duty or tax, or owning, possessing, or having the care or management of property, goods, wares, the merchandise, articles or objects liable to pay any duty, tax, or license, shall fail to make the exhibit a list or return required by law, but shall consent to disclose the particulars of any the all the property, goods, wares, the merchandise, articles the objects liable to pay any duty or tax, or any business or occupation liable to pay any tax as aforesaid, then, the in that case, it shall be the duty of the collector or deputy collector to make such list or return, which, being distinctly read, consented to, the signed the verified by oath or affirmation by the person so owning, possessing, or having the care the management as aforesaid, may be received Notice when no return is made.as the list of such person: *Provided further*, That in case no annual list or return has been rendered by such person to the collector or deputy collector as required by law, the the person shall be absent from his or her residence or place of business at the time the collector or a deputy collector shall call for the annual list or return, it shall be the duty of such collector or deputy collector to leave at such place of residence or business, with some one of suitable age the discretion, if such be present, otherwise to deposit in the nearest post-office a note or memorandum addressed to such person, requiring him or her to render to such collector or deputy collector the list or return required by law, within ten days from the date of such Preparation of return in case of failure, etc.note or memorandum, verified by oath or affirmation.
And if any person on being notified or required as aforesaid shall refuse or neglect to render suck list or return within the time required as aforesaid or whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement, it shall Summons, etc.be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing 559 entries relating to the business of such person, or any other person he may deem proper, to appear before him the produce such books, at a time the place named in the summons, the to give testimony or answer interrogatories, under oath, respecting any objects liable to tax or the returns t hereof.
The collector may summon any person residing or found within the State in which his district lies; the when the person intended to be summoned does not reside the can not be found within such State, he may enter any collection district where such person may be found, the there make the examination herein authorized. And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned. “Sec. 3176. When any person, corporation, company, or associationReturn by revenue officer on refusal, etc., of person.
R. S., sec. 3176, p. amended. refuses or neglects to render any return or list required by law, or renders a false or fraudulent return or list, the collector or any deputy collector shall make, according to the best information which lie can obtain, including that derived from the evidence elicited by the examination of the collector, the on his own view the information, such list or return, according to the form prescribed, of the income, property, ami objects liable to tax owned or possessed or under the care or management of such person, or corporation, company, or association the the Commissioner of Internal Revenue shall assess all taxes not paid by stamps, including the amount, if any, due for special tax, income or other tax, the in ease of any return of a false or fraudulent list or valuation intentionally he shall add oneAddition for fraudulent list. hundred per centum to such tax; the in case of a refusal or neglect, except in casesAddition for refusal or neglect. of sickness or absence, to make a list or return, or to verify the same as aforesaid, he shall add fifty per centum to such tax.
In caseSickness or absence. of neglect occasioned by sickness or absence as aforesaid the collector may allow such further time for making the delivering such list or return as be may deem necessary, not exceeding thirty days. TheCollection of additional tax. amount so added to the tax shall be collected at the. same time the in the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; the the list or return so made the subscribed by such collector or deputy collector shall be held prima facie good the sufficient for all legal purposes.
” " Sec. 35. That every corporation, company, or association doing businessAnnual return from corporations, etc., doing business for profit. for profit shall make the render to the, collector of its collection district, on or before the first Monday of March in every year, beginning with the year eighteen hundred the ninety-five, a. full return,*Post*, p. 971. verified by oath or affirmation, in such form as the Commissioner of Internal Revenue may prescribe, of all the following matters for the whole calendar year last preceding the date of such return:
First. The gross profits of such corporation, company, or association,Contents. from all kinds of business of every name the nature. Second. The expenses of such corporation, company, or association, exclusive of interest, annuities, the dividends. Third. The net profits of such corporation, company, or association, without allowance for interest, annuities, or dividends. Fourth. The amount paid on account of interest, annuities, the dividends, stated separately. Fifth. The amount paid in salaries of four thousand dollars or less to each person employed.
Sixth. The amount paid in salaries of more than four thousand dollars to each person employed the the name the address of each of such*Post*, p. 971. persons the the amount paid to each. Sec. 36. That it shall be the duty of every corporation, company, orBooks to be kept by corporations, etc. association doing business for profit to keep full, regular, the accurate books of account, upon which all its transactions shall be entered from day to day, in regular order, the whenever a collector or deputy collectorInspection. of the district in which any corporation, company, or association 560 is assessable shall believe that a true the correct return of the income of such corporation, company, or association has not been made, he shall make an affidavit of such belief the of the grounds on which it is founded, the file the same with the Commissioner of Internal Revenue, the if said Commissioner shall, on examination thereof, the after full hearing upon notice given to all parties, conclude there is good ground for such belief he shall issue a request in writing to such corporation, company, or association to permit an inspection of the books Estimate on refusal to exhibit books.of such corporation, company, or association to be made; the if such corporation, company, or association shall refuse to comply with such request, then the collector or deputy collector of the district shall make from such information as he can obtain an estimate of the amount of such income and then add fifty per centum thereto, which said assessment so made shall then be the lawful assessment of such income.
Sec. 37. That it shall be the duty of every collector of internalReceipt for payment of other than stamp taxes. revenue, to whom any payment of any taxes other than the tax represented by an adhesive stamp or other engraved stamp is made under the provisions of this Act, to give to the person making such payment a full written or printed receipt, expressing the amount paid the the particular account for which such payment was made; the whenever such payment is made such collector shall, if required, give a separate receipt for each tax paid by any debtor, on account of payments made to or to be made by him to separate creditors in such form that such debtor can conveniently produce the same separately to his several creditors in satisfaction of their respective demands to the amounts specified in such receipts; the such receipts shall be sufficient evidence in favor of such debtor, to justify him in withholding the amount Acceptance of receipt by creditor.therein expressed from his next payment to his creditor; but such creditor may, upon giving to his debtor a full written receipt, acknowledging the payment to him of whatever sum may be actually paid, the accepting the amount of tax paid as aforesaid (specifying the same) as a further satisfaction of the debt to that amount, require the surrender to him of such collector’s receipt.
Sec. 38. That on the after the first day of August, eighteen hundredPlaying cards. Stamp tax of 2 cents a pack. the ninety-four, there shall be levied, collected, the paid, by adhesive stamps, a tax of two cents for the upon every pack of playing cards containing not more than fifty-four cards, manufactured the sold or removed, the also upon every pack in the stock of any dealer on the after that date: the the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make regulations as to dies the adhesive stamps.
Sec. 39. That in all cases where an adhesive stamp is used forCanceling stamps. denoting the tax imposed by this Act upon playing cards, except as hereinafter provided, the person using or affixing the same shall write thereon the initials of his name the the date on which such stamp is Penalty for fraudulent stamps.attached or used, so that it may not again be used. And every person who fraudulently makes use of an adhesive stamp to denote any tax imposed by this Act without so effectually canceling the obliterating Method of canceling.such stamp shall forfeit the sum of fifty dollars.
The Commissioner of Internal Revenue is authorized to prescribe such method for the cancellation of stamps as substitute for, or in addition to the method prescribed in this section as he may deem expedient the effectual. And be is authorized, in his discretion, to make the application of such method imperative upon the manufacturers of playing cards. Sec. 40. That every manufacturer of playing cards shall registerManufacturers to register. with the collector of the district his name or style, place of residence, trade, or business, the the place where such business is to be carried on, the a failure to register as herein provided the required shall subject such person to a penalty of fifty dollars.
Sec. 41 That the Commissioner of Internal Revenue shall cause toPreparing the furnishing stamps. be prepared, for payment of the tax upon playing cards, suitable stamps denoting the tax thereon. Such stamps shall be furnished to 561 collectors requiring them, the collectors shall, if there be any manufacturers of playing cards within their respective districts, keep on hand at all times a supply equal in amount to two months’ sales thereof, the shall sell the same only to such manufacturers as have registered as required by law and to importers of playing cards, who are required to affix the same to imported playing cards, the to persons who are required by law to affix the same to stocks of playing cards on hand when the tax thereon imposed first takes effect.
Every collector shall keep an account of the number the denominate values of the stamps sold by him to each manufacturer and to other persons above described. Sec. 42. That if any person shall forge or counterfeit, or cause or procurePunishment for. forging, counterfeiting, etc. to be forged or counterfeited, any stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument which shall have been provided or may hereafter be provided, made, or used in pursuance of the provisions of this Act or of any previous provisions of law cm the same subjects, or shall forge, counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled the impression or any part of the impression of any such stamp, die, plate, or other instrument, as aforesaid, upon any paper, or shall stamp or mark or cause or procure to be stamped or marked any paper with any such forged or counterfeited stamp, die, plate, or other instrument or part of any stamp, die, plate, or other instrument, as aforesaid, with intent to defraud the United States of any of the taxes hereby imposed or any part thereof; or if any person shall utter, or sell, or expose toSales, etc. sale any paper, article, or thing having thereupon the impression of any such counterfeited stamp, die, plate, or other instrument, or any part of any stamp, die, plate, or other instrument, or any such forged, counterfeited, or resembled impression, or part of impression, as aforesaid, knowing the same to be forged, counterfeited, or resembled; or if any person shall knowingly use or permit the use of any stamp, die, plate, or other instrument which shall have been so provided, made, or used, as aforesaid, with intent to defraud the United States; or if any person símil fraudulently cut, tear, or remove, or cause or procure to be cut, torn, or removed, the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used in pursuance of this Act, or of any previous provisions of law on the same subjects, from any paper, or any instrument or writing charged or chargeable with any of the taxes imposed by law; or if any personReissue, etc. shall fraudulently use, join, fix, or place, or cause to be used, joined, fixed, or placed, to, with, or upon any paper, or any instrument or writing charged or chargeable with any of the taxes hereby imposed, any adhesive stamp, or the impression of any stamp, die, plate, or other instrument, which shall have been provided, made, or used in pursuance of law, the which shall have been cut, torn, or removed from any other paper or any instrument or writing charged or chargeable with any of the taxes imposed by law; or if any person shall willfully remove orWashing, etc., cancelled stamps. cause to be removed, alter or cause to be altered, the canceling or defacing marks on any adhesive stamp, with intent to use the same, or to cause the use of the same, after it shall have been once used, or shall knowingly or willfully sell or buy such washed or restored stamps or offer the same for sale, or give or expose the same to any person for use. or knowingly use the same, or prepare the same with intent for the further use thereof; or if any person shall knowingly the withoutHaving washed, etc, stamps in possession. lawful excuse (the proof whereof shall lie on the person accused) have in his possession any washed, restored, or altered stamps, which have been removed from any article, paper, instrument, or writing, then, the in every such case, every person so offending, the every person knowingly the willfully aiding, abetting, or assisting in committing any such offense as aforesaid, shall, on conviction thereof, forfeit the said counterfeit, washed, restored, or altered stamps the the articles upon which they are placed the be punished by tine not exceeding onePenalty. thousand dollars, or by imprisonment the confinement to hard labor 562 not exceeding five years, or both, at the discretion of the court.
And the fact that any adhesive stamp so bought, sold, offered for sale, used, or hail in possession as aforesaid, has been washed or restored by removing or altering the canceling or defacing marks thereon, shall be prima facie proof that such stamp has been once used the removed by the possessor thereof from some paper, instrument, or writing charged with taxes imposed by law, in violation of the provisions of this section. Sec. 43. That whenever any person makes, prepares, the sells orPenalty for making, etc., unstamped cards. removes for consumption or sale, playing cards, whether of domestic manufacture or imported, upon which a tax is imposed bylaw, without affixing thereto an adhesive, stamp denoting the tax before mentioned, be shall incur a penalty of fifty dollars for every omission to affix *Proviso*.
Export regulations.such stamp: *Provided*. That playing cards may be removed from the place of manufacture for export to a foreign country, without payment of tax. or affixing stamps thereto, under such regulations the the filing of such bonds as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Sec. 44. That every manufacturer or maker of playing cards who,Removing stamps by maker. after the same are so made, and the particulars hereinbefore required as to stamps have been complied with, takes off, removes, or detaches, or causes, or permits, or suiters to be taken off, or removed, or detached, any stamp, or who uses any stamp, or any wrapper or cover to which any stamp is affixed, to cover any other article or commodity than that originally contained in such wrapper or cover, with such stamp when first used, with the intent to evade the stamp duties, shall, for every such article, respectively, in respect of which any such offense is Penalty.committed, be subject to a penalty of fifty dollars, to be recovered together with the costs thereupon accruing; the every such article or commodity as aforesaid shall also be forfeited.
Sec. 45. That every maker or manufacturer of playing cards who,Selling without stamps. to evade the tax or duty chargeable thereon, or any part thereof, sells, exposes for sale, sends out, removes, or delivers any playing cards before the duty thereon has been fully paid, by affixing thereon the proper stamp, as provided by law, or who, to evade as aforesaid, hides or conceals, or causes to be hidden or concealed, or removes or conveys away, or deposits, or causes to be removed or conveyed away from or deposited in any place, any such article or commodity, shall be subject Penalty.to a penalty of fifty dollars, together with the forfeiture of any such article or commodity.
Sec. 46. That the tax on playing cards shall be paid by the manufacturerManufacturer to pay tax. Definition. thereof. Every person who offers or exposes for sale playing cards, whether the articles so offered or exposed are of foreign manufacture the imported or are of domestic manufacture, shall be deemed the manufacturer thereof, the subject to all the duties, liabilities, the penalties imposed by law in regard to the sale of domestic articles without the use of the proper stamps denoting the tax paid thereon, the all such articles of foreign manufacture shall, in addition to the import duties imposed on the same, be subject to the stamp tax prescribed in this Act.
Sec. 47. That whenever any article upon which a tax is required toCollection of unpaid stamp tax. be paid by means of a stamp is sold or removed for sale by the manufacturer thereof, without the use of the proper stamp, in addition to the penalties imposed by law for such sale or removal, it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such removal or sale, upon such information as he can obtain, to estimate the amount of the tax which has been omitted to be paid, the to make an assessment therefor upon the manufacturer or producer of such article.
He shall certify such assessment to the collector, who shall immediately demand payment of such tax, the upon the neglect or refusal of payment by such manufacturer or producer, shall proceed to collect the same in the manner provided tor-tile collection of other assessed taxes. 563 Sec. 48. That on the after the passage of this Act there shall beTax on distilled spirits increased to $1.10 a gallon. levied the collected on all distilled spirits in bond at that time, or that have been or that may be then or thereafter produced in the United States, on which the tax is not paid before that day, a tax of one dollarR.
S., sec. 3251, p. 627. Vol. 18. p. 339. the ten cents on each proof gallon, or wine gallon when below proof, the a proportionate tax at a like rate on all fractional parts of such proof or wine gallon: *Provided*, That in computing the tax on any*Proviso*. Fractions. package of spirits all fractional parts of a gallon, less than one tenth, shall be excluded. The Commissioner of Internal Revenue, with the approval of thePreparing the furnishing stamps. Secretary of the Treasury, shall prescribe the furnish suitable stamps denoting the payment of the internal-revenue tax imposed by this section; the until such stamps are prepared the furnished, the stamps now used to denote the payment of the internal-revenue tax on distilled spirits shall be affixed to all packages containing distilled spirits on which the tax imposed by this section is paid; the the Commissioner of Internal Revenue shall, by assessment or otherwise, cause to be collected the tax on any fractional gallon contained in each of such packages as ascertained by the original gauge, or regauge when made, before or at the time of removal of such packages from warehouse or other place of storage; arid all provisions of existing laws relating to stamps denoting the payment of internal-revenue tax on distilled spirits, so far as applicable, are hereby extended to the stamps provided for in this section.
That the tax herein imposed shall be paid by the distiller of the spirits,Payment of tax. on or before their removal from the distillery or place of storage, except in case the removal therefrom without payment of tax is authorized by law; the (upon spirits lawfully deposited in any distillery warehouse,Warehouse deposit for eight years. or other bonded warehouse, established under internal-revenue laws) within eight years from the date of the original entry for deposit in any distillery warehouse, or from the date of original gauge of fruit brandy deposited in special-bonded warehouse, except in case of withdrawal therefrom without payment of tax as authorized by law.
Sec. 49. That warehousing bonds the transportation the warehousingBonds by distiller for payment of tax. bonds, conditioned for the payment of the taxes on all distilled spirits entered for deposit into distillery or special bonded warehouses on the after the passage of this Act, shall be given by the distiller of said spirits as required by existing laws, conditioned, however, for payment of taxes at the rate imposed by this Act the before removal from warehouse the within eight years; as to fruit brandy, from the date ofFruit brandy, etc. the original gauge, the as to all other spirits from the date of the original entry for deposit, the all warehousing bonds or transportation the warehousing bonds conditioned for the payment of the taxes on distilled spirits entered for deposit into distillery or special bonded warehouses prior to that date shall continue in full force the effect for the time named in said bonds, except where new or additional bonds are required under existing law.
The Commissioner of Internal Revenue may require the distillers ofBonds for additional tax. the spirits to give bonds for the additional tax, the before the expiration of the original bonds shall prescribe rules the regulations tor reentry for deposit the for new bonds as provided for spirits originally entered for deposit under this Act, the conditioned for payment of tax at the rate imposed by this Act the before removal of the spirits from warehouse, the within eight years; as to fruit brandy, from the date of the original gauge, the as to all other spirits from the date of original entry for deposit.
If the distiller of the spirits fails or refuses toCollection on failure give the bond for the additional tax, or to re-enter the re-bond the spirits, the Commissioner of Internal Revenue may proceed to collect the tax as now provided by law for failure or refusal to give warehousing bonds on original entry into distillery warehouse or special bonded warehouse, the the provisions of section four of the Act of May twenty-eighth,Vol. 21, p. 145 eighteen hundred the eighty (twenty-first Statutes, one hundred 564 the forty-five), so far as applicable, are hereby extended to bonds *Proviso*.
Annual bond.given under the provisions of this section: *Provided*, That the distiller may, at his option the under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe, execute an annual bond for the spirits so deposited in lieu of the bonds herein provided. Sec. 50. That the distiller of any distilled spirits deposited in anyRegauging nt warehouse in four years. distillery warehouse, or special-bonded warehouse, or in any general-bonded warehouse established under the provisions of this Act may, prior to the expiration of four years from the date of original gauge as to fruit brandy, or original entry as to all other spirits, file with the collector a notice giving a description of the packages containing the spirits, and request a regauge of the same, the thereupon the collector shall direct a gauger to regauge the spirits, the to mark upon each such package the number of gauge or wine gallons the proof gallons Allowance for loss.therein contained.
If upon such regauging it shall appear that there has been a loss of distilled spirits from any cask or package, without the fault or negligence of the distiller thereof, taxes shall be collected only on the quantity of distilled spirits contained in such cask or package at t he time of the withdrawal thereof from the distillery warehouse *Provisos*. Maximum.or other bonded warehouse: *Provided, however*, That the allowance which shall be made for such loss of spirits as aforesaid shall not exceed one proof gallon for two months or part thereof; one the one-half gallons for three the four months; two gallons for five the six months; two the one-half gallons for seven the eight months; three gallons for nine the ten months; three the one-half gallons for eleven the twelve months; four gallons for thirteen, fourteen, the fifteen months; four the one half gallons for sixteen, seventeen, the eighteen months; five gallons for nineteen, twenty, the twenty-one months; five the one-half gallons for twenty-two, twenty-three, the twenty-four months; six gallons for twenty-five, twenty-six, the twenty-seven months; six the one-half gallons tor twenty-eight, twenty-nine, the thirty months; seven gallons for thirty-one, thirty two, the thirty-three months; seven the one-half gallons for thirty-four, thirty-five, the thirty-six mouths; eight gallons for thirty-seven, thirty-eight, thirty-nine, the forty mouths; eight the one-half gallons for forty-one, forty-two, forty-three, the forty-four mouths; nine gallons for forty-five, forty-six. forty-seven, the forty-eight months;
Collecting tax on original gauge.and no further allowance shall be made: *And provided further*, That in case such spirits shall remain in warehouse after the same have been regauged, the packages containing the spirits shall, at the time of withdrawal from warehouse the at such other times as the Commissioner of Internal Revenue may direct, be again regauged or inspected; the if found to contain a larger quantity than shown by the first regauge, the tax shall be collected the paid on the quantity contained in each such package as shown by the original gauge:Regauge not requested. *And provided further*.
That taxes shall be collected on the quantity contained in each cask or package as shown by the original gauge, where the distiller does not request a regauge before the expiration of four years from the date of original entry or gauge: *Provided also*, Loss allowance to casks of less than 40 gallons.That the foregoing allowance of loss shall apply only to casks or pack ages of a capacity of forty or more wine gallons, the that the allowance for loss on casks or packages of less capacity than forty gallons shall not exceed one-half the amount allowed on said forty-gallon cask or package; but no allowance shall be made on casks or packages of Minimum proof.less capacity than twenty gallons: *And provided further*, That the proof of such distilled spirits shall not in any case be computed at the time of withdrawal at less than one hundred per centum.
Sec. 51. That the Commissioner of Internal Revenue shall be, andGeneral bonded warehouses for spirits other than from fruit. is hereby, authorized, in his discretion the upon the execution of such bond as he may prescribe, to establish one or more warehouses, not 565 exceeding ten in number in any one collection district, to be known the designated as general bonded warehouses, the to be used exclusively for the. storage of spirits distilled from materials other than fruit, each of which warehouses shall be in the charge of a storekeeper or storekeeper the gauger to be appointed, assigned, transferred, the paid in the same manner as such officers for distillery warehouses are now appointed, assigned, transferred, the paid.
Every such warehouse Custody, etc.shall be under the control of the collector of internal revenue of the district in which such warehouse is located, the shall be in the joint custody of the storekeeper the proprietor thereof, the kept securely locked, the shall at no time be unlocked or opened or remain open except in the presence of such storekeeper or other person who may be designated to act for him, as provided in the case of distillery warehouses; the such warehouses shall be under such further regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe.
Sec. 52. That any distilled spirits made, from materials other thanRemoval of spirits to general bonded warehouse. fruit, the lawfully deposited in a distillery warehouse, may, upon application of the distiller thereof, be removed from such distillery warehouse to any general bonded warehouse established under the provisions of the preceding section; the the removal of said spirits to said general bonded warehouse shall be under such regulations, the after making such entries the executing the filing with the collector of the district in which the spirits were manufactured, such bonds the bills of lading, the the giving of such other additional security, as may be prescribed by the Commissioner of Internal Revenue the approved by the Secretary of the Treasury.
Sec. 53. That all spirits intended for deposit in a general bondedStamps. warehouse, before being removed from the distillery warehouse, shall have affixed to each, package an engraved stamp indicative of such intention, to be provided the furnished to the several collectors as in the case of other stamps and to be charged to them the accounted for in the same manner. Sec. 54. That any spirits removed in bond as aforesaid may, upon itsBond for deposit a in general bonded ware house. arrival at a general bonded warehouse, be deposited therein upon making such entries, filing such bonds the other securities, the under such regulations as shall be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury.
It shallWare housing bond. be one of the conditions of the warehousing bond covering such spirits that the principal named in said bond shall pay the tax on the spirits as specified in the entry or cause the same to be paid within eight years from the date of the original entry of the same into the distillery warehouse, the before withdrawal, except as hereinafter provided. Sec. 55. That any spirits may be withdrawn once the no more fromWithdrawals from one general bonded warehouse to another. one general bonded warehouse for transportation to another general bonded warehouse, the when intended to be so withdrawn, shall have affixed thereto another general bonded warehouse stamp indicative of such intention; the the withdrawal of such spirits, the their transferRegulations. to the entry into such general bonded warehouse shall be under such regulations the upon the tiling of such notices, entries, bonds, the bills of lading as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may, from time to time, prescribe; the the bonds covering spirits in general bonded warehouses shall be given by distillers of the spirits, the shall be renewed at such times as the Commissioner of Internal Revenue may, by regulations, require.
Sec. 56. That the provisions of existing law in regard to the withdrawalGeneral provisions applicable. of distilled spirits from warehouses upon payment of tax, or for exportation, or for transfer to a manufacturing warehouse, the as to the ganging, marking, branding, the stamping of the spirits upon such withdrawals, the in regard to withdrawals for the use of the United States or scientific institutions or colleges of learning, including the 566 provisions for allowance for loss by accidental fire or other unavoidable accident, are hereby extended the made applicable to spirits deposited in general bonded warehouses under this Act.
Sec. 57. Whenever distilling shall have been suspended at any distilleryTransfers from unsafe, etc., warehouses. for a period or periods aggregating six months during any calendar year, the the quantity of spirits remaining in the distillery warehouse does not exceed five thousand proof gallons, or whenever, in. the opinion of the Commissioner of Internal Revenue, any distillery warehouse or general bonded warehouse is unsafe or unfit for use, or the merchandise therein is liable to loss or great wastage, he may in either such ease discontinue such warehouse the require the merchandise therein to be transferred to such other warehouse as he may designate, Manner of transfer.and within such time as he may prescribe; the all the provisions of R.
S., sec. 3272. p. 633.section thirty-two hundred the seventy-two of the Revised Statutes of the United States relating to transfers of spirits from warehouses, including these imposing penalties, are hereby made applicable to transfers to or from general bonded warehouses established under this Act. Sec. 58. The tax upon any distilled spirits removed from a distilleryCollecting tax on spirits removed to general bonded warehouse without complying with requirements. warehouse for deposit in a general bonded warehouse, the in respect of which any requirement of this Act is not complied with, shall, at any time when knowledge of such fact is obtained by the Commissioner of Internal Revenue, be assessed by him upon the distiller of the same, the returned to the collector, who shall immediately demand payment of such tax, the upon the neglect of payment by the distiller shall proceed to collect the same by distraint.
But this provision shall not exclude any other remedy or proceeding provided by law to enforce the Excessive loss.payment of the tax. If it shall appear at any time that there has been a loss of distilled spirits from any cask or package deposited in a general bonded warehouse or special bonded warehouse, other than the R. S., sec. 3221, p. 619.loss provided for in section thirty-two hundred and twenty-one of the Revised Statutes of the United States, which, in the opinion of the Commissioner of Internal Revenue, is excessive, he may instruct the collector of the district in which the loss has occurred to require the withdrawal from warehouse of such cask or package of distilled spirits the Collection of tax on original quantity.to collect the tax accrued upon the original quantity of distilled spirits entered into the warehouse in such cask or package, less only the allowance tor loss provided by law.
If the said tax is not paid on demand the collector shall report the amount due, as shown by the original gauge, upon his next monthly list, the it shall be assessed the collected as other taxes are assessed the collected. Sec. 59. That in ease any distilled spirits removed from a distilleryPenalty for failure to deposit, etc. warehouse for deposit in a. general bonded warehouse shall fail to be deposited in such general bonded warehouse within ten days after such removal, or within the time specified in any bond given on such removal, or if any distilled spirits deposited in any general bonded warehouse shall be taken therefrom, tor export or otherwise, without full compliance with the provisions of this Act, the with the requirements of any regulations made thereunder, the with the terms of any bond given on such removal, or if any distilled spirits which have been deposited in a general bonded warehouse shall be found elsewhere, not having been removed therefrom according to law. any person who shall be guilty of such failure, or any person who shall in any manner violate any provision of the next preceding eleven sections of this Act, shall be subject, on conviction, to a line of not less than one hundred dollars nor more than five thousand dollars, or to imprisonment for not less than three months nor more than three years for every such failure or violation; the the spirits as to which such failure or violation, or unlawful removal shall take place shall be forfeited to the United States.
Sec. 60. That all assessments made under the provisions of sectionAssessments for quantity. R. S., sec. 3309, p. 641. thirty-three hundred the nine of the Revised Statutes of the United 567 States, the Acts amendatory thereof, shall be at the rate of tax imposed by this Act on each proof gallon. Sec. 61. Any manufacturer finding it necessary to use alcohol in theAlcohol in arts. etc. arts, or in any medicinal or other like compound, may use the same under regulations to be prescribed by the Secretary of the Treasury,Regulations. the on satisfying the collector of internal revenue for the district wherein he resides or carries on business that he has complied with such regulations the has used such alcohol therein, the exhibiting the delivering up the stamps which show that a tax has been paid thereon, shall be entitled to receive from the Treasury of the United States aRebate of tax. rebate or repayment of the tax so paid.
Sec. 62. That no distiller who has given the required bond the whoSelling product by distiller. sells only distilled spirits, of his own production at the place of manufacture, or at the place of storage in bond, in the original packages to which the tax-paid stamps are affixed, shah be required to pay the special tax of a wholesale liquor dealer on account of such sales: *Provided*,*Proviso*. Record of sales. R. S., sec. 3318, p. 644. That he shall be required to keep the book prescribed by section thirty-three hundred the eighteen of the Revised Statutes of the United States, or so much as shall show the date when he sent out any spirits, the serial numbers of the packages containing same, the kind the quality of the spirits in wine gallons the taxable gallons, the serial numbers of the stamps on the packages, the the name the residence of the person to whom sent: the the, provisions of section live of an Act entitled “An Act to amend the laws relating to internal revenue,”Vol. 20. p. 33. approved March fifth, eighteen hundred the seventy-nine, as to transcripts, shall apply to such books.
Any failure, by reason of refusalPenalty for not furnishing transcripts. or willful neglect, to furnish the transcript by him shall subject the spirits owned or distilled by him to forfeiture. Sec. 63. That storekeepers, the storekeepers the gaugers, whenAllowance to store keepers, etc. transferred from one distillery to another, either in the same district or in different districts, shall receive compensation not exceeding four dollars per day during the time necessarily occupied in traveling from one distillery to the other, together with actual the necessary traveling expenses.
Sec. 64. That the officer holding the combined office of storekeeperDuties of storekeeper the gauger. the gauger, under the provisions of the legislative, executive, the judicial appropriation Act, approved August fifteenth, eighteen hundredVol. 1. p. 152. the seventy-six (Nineteenth Statutes, page one hundred the fifty-two), may be assigned by the Commissioner of Internal Revenue to perform the separate duties of a storekeper at any distillery, or at any general or special bonded warehouse, or to perform any of the duties of a ganger under the internal-revenue laws.
And the said officer, before enteringBond. upon the discharge of such separate duties, shall give a bond tube approved by the Commissioner of Internal Revenue for the faithful discharge of his duties in such form the for such amount as the Commissioner may prescribe. Sec. 65. That internal-revenue gaugers may be assigned to duty atGaugers’ duties. distilleries, rectifying houses, or wherever gauging is required to be done, the transferred from one place of duty to another, by the Commissioner of Internal Revenue, in like manner as storekeepers and storekeepers the gaugers are now assigned the transferred.
Sec. 66. That section thirty-three hundred the twenty of the RevisedRectified spirits. R. S., sec. 3321, p. 644 amended. Statutes of the United States, as amended, be further amended by striking out all after said number the substituting the following: " “Whenever any cask or package, containing five wine gallons orGauging, etc. more, is filled for shipment, sale, or delivery on the premises of any rectifier who has paid the special tax required by law, it shall be inspected the gauged by a United States gauger whose duty it shall be to mark the brand the same the place thereon an engraved stamp,Stamp, etc. which shall state the date when affixed the the number of proof gallons, the shall be in such form as shall be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the 568 Treasury: *Provided*, That when such cask or package is filled on the*Proviso*.
Rectifier may gauge in certain cases. premises of a rectifier rectifying less than five hundred barrels a year, counting forty gallons of proof spirits to the barrel, it may be ganged, marked, branded, the stamped by a United States gauger, or it may be gauged, marked, branded, the stamped by the rectifier, as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulations prescribe. " Sec. 67. That whenever any person intending to commence or toRefusal of bond from persona previously convicted, etc. continue the business of a distiller shall execute a bond under the provisions of section thirty-two hundred the sixty of the Revised Statutes of United States, the file the same with the collector of internal Revenue for the district in which he proposes to distill, the collector may refuse to approve said bond if the person offering the same shall have been previously convicted, in a court of competent jurisdiction, of any fraudulent noncompliance with any of the provisions of law relating to the duties and business of distillers, or if the Commissioner of Internal Revenue, with the approval of the Secretary the Treasury, shall have compromised such an offense with the person upon the payment of penalties or otherwise, the, in case of such refusal, the person so proposing to distill may appeal to the Commissioner of Internal Revenue, whose decision in the matter shall be final.
Sec. 68. That section forty-three of the Act approved October first,Fortifying pure sweet wines. Vol. 27, p. 621. eighteen hundred the ninety, entitled “An Act to reduce the revenue the equalize duties on imports, the for other purposes,” be amended so as to read as follows: " “That the wine spirits mentioned in section forty-two of this Act isDefinition of wine spirits, etc. the product resulting from the distillation of fermented grape juice the shall be held to include the product commonly known as grape brandy: the the pure sweet wine which may be fortified free of tax, as provided in said section, is fermented grape juice only, the shall contain no other substance of any kind whatever introduced before, at the time of, or after fermentation the such sweet wine shall contain not less than four per centum of saccharine matter, which saccharine strength may be determined by testing with Balling’s saccharometer or must scale, such sweet wine, after the evaporation of the spirit contained therein, the restoring the sample tested to original volume by *Provisos*.
Addition of grape must, etc., permitted.additional water: *Provided*, That the addition of pure boiled or condensed grape must, or pure chrystallized cane or beet sugar to the pure grape juice aforesaid, or the fermented product of such grape juice prior to the fortification provided for by this Act for the sole purpose of perfecting sweet wines according to commercial standard, shall not be excluded by the definition of pure, sweet wine aforesaid:Sugar limit. *Provided, further*, That the cane or beet sugar so used shall not be in excess of ten per cent of the weight of wines to be fortified under this Act.
” " Sec. 69. Every person whose business it is to manufacture tobaccoTobacco manufacturers. Description. or snuff for himself, or who employs others to manufacture tobacco or snuff, whether such manufacture be by cutting, pressing, grinding, crushing, or rubbing of any raw or leaf-tobacco, or otherwise preparing raw or leaf tobacco, or manufactured or partially manufactured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco resulting from any process of handling tobacco, or by the working or preparation of leaf-tobacco, tobacco-stems, scraps,clippings, or waste, by sifting, twisting, screening, or any other process, shall be regarded as a manufacturer of tobacco.
Every person shall also be regarded as a manufacturer of tobaccoDealers regarded as manufacturers. whose business it is to sell leaf tobacco in quantities less than a hogshead, case or bale; or who sells directly to consumers, or to persons other than duly registered dealers in leaf tobacco, or duly registered manufacturers of tobacco, snuff or cigars, or to persons who purchase Packages, etc.in packages tor export; the all tobacco so sold by such persons shall be regarded as manufactured tobacco, the such manufactured tobacco shall be put up the prepared by such manufacturer in such packages 569 only as the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury shall prescribe: *Provided*, That farmers and*Provisos*.
Growers not included. Special taxes repealed. R. S., sec. 3244, p. 623, amended. Vol. 27, p. 618. Statements not required from grower. Vol. 27, p. 618. growers of tobacco who sell leaf tobacco of their own growth the raising shall not be. regarded as manufacturers of tobacco; the so much of section three thousand two hundred the forty-four of the Revised Statutes of the United States, the Acts amendatory thereof, as are in conflict with this Act are hereby repealed: *Provided further*, That section twenty-seven, chapter twelve hundred the forty-four, page eight hundred the sixty-three, volume one, of Supplement to the Revised Statutes of the United States, be amended by striking out all after the word “repealed,” in line five of said section, as follows:
“*Provided, however*, That it shall be the duty of every farmer or planter producing the selling leaf tobacco, on demand of any internal-revenue officer or other authorized agent of the Treasury Department, to furnish said officer or agent a true the complete statement, verified by oath, of all of his sales of leaf tobacco, the number of hogsheads, cases, or pounds, with the name the residence, in each instance, of the person to whom sold the the place to which it is shipped; and every farmer or planter who willfully refuses to furnish such information, or who knowingly makes false statements as to any of the facts aforesaid, shall be guilty of a misdemeanor the shah be liable to a penalty not exceeding fiveR.
S., sec. 3361, p. 657, repealed. hundred dollars.” That section thirty-three hundred the sixty-one of the Revised Statutes is hereby repealed. Sec. 70. That the Act of June twentieth, eighteen hundred andcustom-house bonds. Vol. 1, p. 60. seventy-six (Nineteenth United States Statutes, page sixty), be amended by inserting after the words “imported into the United States by such firm or partnership” the following: “Or for any otherExtended to general business. purpose connected with the general transaction of business at any customhouse.
” Sec. 71. That section three of an Act approved October first,Provisions for reciprocal commercial arrangements repealed. Vol. 26. p. 612. eighteen hundred the ninety, entitled “An Act to reduce the Revenue the equalize duties on imports, the for other purposes,” is hereby repealed; but nothing herein contained shall be held to abrogate, or in any way affect, such reciprocal commercial arrangements asExisting arrangements. have been heretofore made the now exist between the United States the foreign countries, except where such arrangements are inconsistent with the provisions of this Act.
Sec. 72. AU Acts the parts of Acts inconsistent with the provisionsGeneral repeal. of this Act are hereby repealed, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done,Pending proceedings not affected. or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications; but all rights the liabilities under said laws shall continue the may be enforced in the same manner as if said repeal or modifications had not been made.
Any offenses committed the all penalties or forfeitures orProsecuting offenses under prior laws. liabilities incurred prior to the passage of this Act under any statute embraced in or changed, modified, or repealed by this Act may be prosecuted or punished in the same manner the with the same effect as if this Act had not been passed. All Acts of limitation, whether applicable to civil causes the proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed by this Act shall not be affected thereby;Suits, etc., to be prosecuted. the all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this Act, may be commenced the prosecuted within the same time the with the same effect as if this Act had not been passed: *And provided further*,*Proviso*.
Merchandise saved from wrecks. R. S., sec. 3058, p. 588. Vol. 24, p. 415. That nothing in this Act shall be construed to repeal the provisions of section three thousand the fifty-eight of the Revised Statutes as amended by the Act approved February twenty-third, eighteen hundred the eighty-seven, in respect to the abandonment of merchandise to underwriters or the salvors of property, the the ascertainment of duties thereon. 570 Sec. 73. That every combination, conspiracy, trust, agreement, orTrusts, etc., in restraint of import trade declared void. contract is hereby declared to be contrary to public policy,-illegal, the void, when the same is made by or between two or more persons or corporations either of whom is engaged in importing any article from any foreign country into the United States, and when such combination. conspiracy, trust, agreement, or contract is intended to operate in restraint of lawful trade, or free competition in lawful trade or commerce, or to increase the market price in any part of the United States of any article or articles imported or intended to be imported into the United States, or of any manufacture into which such imported article Penalty.enters or is intended to enter.
Every person who is or shall hereafter be engaged in the importation of goods or any commodity from any foreign country in violation of this section of this Act, or who shall combine or conspire with another to violate the same, is guilty of a misdemeanor, the, on conviction thereof in any court of the United States, such person shall be fined in a sum not less than one hundred dollars the not exceeding five thousand dollars, the shall be further punished by imprisonment, in the discretion of the court, for a term not less than three months nor exceeding twelve months.
Sec. 74. That the several circuit courts of the United States areJurisdiction of circuit courts. hereby invested with jurisdiction to prevent the restrain violations of section seventy-three of this Act; the it shall be the duty of the several district attorneys of the United States, in their respective districts, under the direction of the Attorney-General, to institute proceedings in Proceedings.equity to prevent the restrain such violations. Such proceedings may be by way of petitions setting forth the case, the praying that such violations shall be enjoined or otherwise prohibited.
When the parties complained of shall have been duly notified.of such petition the court shall proceed, as soon as may be, to the hearing the determination of the case; the pending such petition the before final decree, the court may at any time make such temporary restraining order or prohibition as shall be deemed just in the premises. Sec. 75. That whenever it shall appear to the court before which anySummoning additional parties. proceeding under the seventy-fourth section of this Act may be pending, that the ends of justice require that other parties should be brought before the court, the court may cause them to be summoned, whether they reside in the district in which the court is held or not; the subpoenas to that end may be served in any district by the marshal thereof.
Sec. 76. That any property owned under any contract or by anyForfeiture, etc., of property affected by trust. combination, or pursuant to any conspiracy (the being the subject thereof) mentioned in section seventy-three of this Act, the being in the course of transportation from one State to another, or to or from a Territory, or the District of Columbia, shall be forfeited to the United States, the may be seized the condemned by like proceedings as these provided by law for the forfeiture, seizure, the condemnation of property imported into the United States contrary to law.
Sec. 77. That any person who shall be injured in his business orSuits by parties injured. property by any other person or corporation by reason of anything forbidden or declared to be unlawful by this Act may sue therefor in any circuit court of the United States in the district in which the defendant resides or is found, without respect to the amount in Damages.controversy, the shall recover threefold the damages by him sustained, the the costs of suit, including a reasonable attorney’s fee.
Received by the President, August 15, 1894. [Note by the Department of State.— The foregoing act having been presented to the President of the United States tor his approval, the not having been returned by him to the house of Congress in which it originated within the time prescribed by the Constitution of the United States, has become a law without his approval.]
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