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Code · STATUTES-AT-LARGE · Vol. 38 STAT. · October 3, 1913 · Chapter 16

Chapter 16. To reduce tariff duties and to provide revenue for the Government, and for other purposes

58,042 words·~264 min read·/statutes-at-large/vol-38/chapter-16-538572·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

CHAP. 16.— An Act To reduce tariff duties and to provide revenue for the Government, and for other purposes. October 3, 1913.[[H. R. 3321](/us/bill/63/hr/3321).][[Public, No. 16](/us/pl/63/16).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Tariff of 1913.Duties on imports from abroad.[R. S., sec. 2604, amended](/us/rs/s2604).Vol. 36, p. 11. That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, there shall be levied, collected, and paid upon all articles when imported from any foreign country into the United Philippines, Guam, and Tutuila excepted.States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila) the rates of duty which are by the schedules and paragraphs of the dutiable list of this section prescribed, namely:
Dutiable List.DUTIABLE LIST. Schedule A.Chemicals, oils, and paints.SCHEDULE A—CHEMICALS, OILS, AND PAINTS. 1. Acids.Acids: Boracic acid, ¾ cent per pound; citric acid, 5 cents per pound; formic acid, 1½ cents per pound; gallic acid, 6 cents per pound; tactic acid, 1½ cents per pound; oxalic acid, 1½ cents per pound; pyrogallic acid, 12 cents per pound; salicylic acid, 2½ cents per pound; tannic acid and tannin, 5 cents per pound; tartaric acid, 3½ cents per pound; all other acids and acid anhydrides not specially provided for in this section, 15 per centum ad valorem. 2.
Acetic anhydrid, 2½ cents per pound. 3. Acetone, 1 cent per pound. 4. Dried egg albumen, 3 cents per pound. 5. Alkalies, etc.Alkalies, alkaloids, and all chemical and medicinal compounds, preparations, mixtures and salts, and combinations thereof not specially provided for in this section, 15 per centum ad valorem. 6. Alumina, hydrate of, or refined bauxite; alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and all other manufactured compounds of alumina, not specially provided for in this section, 15 per centum ad valorem. 7.
Ammonia, carbonate of, and muriate of, ¾ of 1 cent per pound; phosphate of, 1 cent per pound; liquid anhydrous, 2½ cents per pound; ammoniacal gas liquor, 10 per centum ad valorem. 8. Argols or crude tartar or wine lees crude or partly refined, containing not more than 90 per centum of potassium bitartrate, 5 per centum ad valorem; containing more than 90 per centum of potassium bitartrate, cream of tartar, and Rochelle salts or tartrate of soda and potassa, 2½ cents per pound; calcium tartrate crude, 5 per centum ad valorem. 9.
Balsams.Balsams: Copaiba, fir or Canada, Peru, tolu, and all other balsams, which are natural and uncompounded and not suitable for the manufacture of perfumery and cosmetics, if in a crude state, not advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of the balsams and the firevention of decay or deterioration pendmg manufacture, all the oregoing not specially provided for in this section, 10 per centum ad valorem; if advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing of the balsams and the prevention of decay or deterioration pending manufacture, all the foregoing not specially provided for in this section, 15 115per centum ad valorem: *Provided*, That no article containing alcohol Schedule A.Chemicals, oils, and paints—Continued.*Proviso*.Not containing alcohol.shall be classified for duty under this paragraph. 10.
Barium, chloride of, ¼ cent per pound; dioxide of, 1½ cents per pound; carbonate of, precipitated, 15 per centum ad valorem. 11. Blacking of all kinds, polishing powders, and all creams and Blacking, etc.preparations for cleaning or polishing, not specially provided for in this section, 15 per centum ad valorem: *Provided*, That no preparations *Proviso*.Not containing alcohol.containing alcohol shall be classified for duty under this paragraph. 12. Bleaching powder, or chloride of lime, ⅒ cent per pound. 13.
Caffein, $1 per pound; compounds of caffein, 25 per centum ad Caffein, etc.valorem; impure tea, tea waste, tea siftings or sweepings, for manufacturing purposes in bond, pursuant to the provisions of the Act of Vol. 35, p. 163.May sixteenth, nineteen hundred and eight, 1 cent per pound. 14. Calomel, corrosive sublimate, and other mercurial preparations, 15 per centum ad valorem. 15. Chalk, precipitated, suitable for medicinal or toilet purposes; chalk put up m the form of cubes, blocks, sticks, or disks, or otherwise, including tailors’, billiard, red, and other manufactures of chalk not specially provided for in this section, 25 per centum ad valorem. 16.
Chemical and medicinal compounds and preparations, including Chemical and medicinal compounds.mixtures and salts, distilled oils, essential oils, expressed oils, rendered oils, greases, ethers, flavoring and other extracts and fruit essences, all the foregoing and their combinations when containing alcohol, and all articles consisting of vegetable or mineral objects immersed or placed in, or saturated with, alcohol, except perfumery and spirit varnishes, and all alcoholic compounds not specially provided for in this section, if containing 20 per centum of alconol or less, 10 cents per pound and 20 per centum ad valorem; containing more than 20 per centum and not more than 50 per centum of alcohol, 20 cents per pound and 20 per centum ad valorem; containing more than 50 per centum of alcohol, 40 cents per pound and 20 per centum ad valorem. 17.
Chemical and medicinal compounds, combinations and all In packages.similar articles dutiable under this section; except soap, whether specially provided for or not, put up in individual packages of two and one-half pounds or less gross weight (except samples without commercial value) shall be dutiable at a rate not less than 20 per centum ad valorem: *Provided*, That chemicals, drugs, medicinal and *Proviso*.Capsules, etc.similar substances, whether dutiable or free, imported in capsules, pills, tablets, lozenges, troches, ampoules, jubes, or similar forms, shall be dutiable at not less than 25 per centum ad valorem. 18.
Chloral hydrate, salol, phenolphthalein, urea, terpin hydrate, acetanilid, acetphenetidin, antipyrine, glycerophosphonc acid and salts and compounds thereof, acetylsalicylic acid, aspirin, guiacol carbonate, and thymol, 25 per centum ad valorem. 19. Chloroform, 2 cents per pound; carbon tetrachloride, 1 cent per pound. 20. Coal-tar dyes or colors, not specially provided for in this section, Coal-tar products.30 per centum ad valorem. 21. All other products or preparations of coal tar, not colors or dyes, not specially provided for in this section, 15 per centum ad valorem. 22.
Coal-tar distillates, not specially provided for in this section; benzol, naphtol, resorcin, toluol, xylol; all the foregoing not medicinal and not colors or dyes, 5 per centum ad valorem. 23. Coal-tar products known as anilin oil and salts, toluidine, xylidin, cumidin, binitrotoluol, binitrobenzol, benzidin, tolidin, dianisidin, naphtylamin, diphenylamin, benzaldehyde, benzyl chloride, nitrobenzol and nitrotoluol, naphtylaminsuftoacids and their sodium or potassium salts, naphtolsulfoacids and their sodium or 116Schedule A.Chemicals, oils, and paints—Continued.potassium salts, amidouaphtolsulfoacids and their sodium or potassium salts, amidosalicylic acid, binitrochlorbenzol, diamidostilbendisulfoacid, metanilic acid, paranitranilin, dimethylanilin; all the foregoing not medicinal and not colors or dyes, 10 per centum ad valorem. 24.
Cobalt, oxide of, 10 cents per pound. 25. Collodion, etc.Collodion and all other liquid solutions of pyroxylin, or of other cellulose esters, or of cellulose, 15 per centum ail valorem; compounds of pyroxylin or of other cellulose esters, whether known as celluloid or by any other name, if in blocks, sheets, rods, tubes, or other forms not polished, wholly or partly, and not made into finished or partly finished articles, 25 per centum ad valorem; if polished, wholly or partly, or if finished or partly finished articles, of which collodion or any compound of pyroxylin or other cellulose esters, by whatever name known, is the component material of chief value, 40 per centum ad valorem. 26.
Coloring for brandy, wine, beer, or other liquors, 40 per centum ad valorem. 27. Vegetable drags.Drugs, such as barks, beans, berries, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums, herbs, leaves, lichens, mosses, roots, stems, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, and weeds; any of the foregoing which are natural and uncompounded drugs and not edible, and not specially provided for in this section, but which are advanced in value or condition by shredding, grinding, chipping, crushing, or any other process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture, 10 per centum *Proviso*.Not containing alcohol.ad valorem: *Provided*, That no article containing alcohol shall be classified for duty under this paragraph. 28.
Ergot, 10 cents per pound. 29. Ethers.Ethers: Sulphuric, 4 cents per pound; amyl nitrite, 20 per centum ad valorem; amyl acetate and ethyl acetate or acetic ether, 5 cents per pound; ethyl chloride, 20 per centum ad valorem; ethers and esters of all kinds not specially provided for in this section, 20 *Proviso*,Alcohol limit.per centum ad valorem: *Provided*, That no article containing more than 10 per centum of alcohol shall be classified for duty under this paragraph. 30. Dyeing extracts, etc.Extracts and decoctions of nutgalls, Persian berries, sumac, logwood, and other dyewoods, and all extracts of vegetable origin suitable for dyeing, coloring, or staining, not specially provided for in this section; 41II the foregoing not containing alcohol and not medicinal, ⅜ of 1 cent per pound. 31.
Extract of chlorophyll, 15 per centum ad valorem; saffron and safflower, and extract of, and saffron cake, 10 per centum ad valorem: *Proviso*.Not containing alcohol.*Provided*, That no article containing alcohol shall be classified for duty under this paragraph. 32. Formaldehyde solution containing not more than 40 per centum of formaldehyde, or formaline, 1 cent per pound. 33. Fusel oil, or amylic alcohol, ¼ cent per pound. 34. Gelatin, etc. Gelatin, glue, and glue size, valued not above 10 cents per pound, 1 cent per pound: valued above 10 cents per pound and not above 25 cents per pound, 15 per centum ad valorem; valued above 25 cents per pound, 25 per centum ad valorem; manufactures of gelatin or manufactures of which gelatin is the component material of chief value, 25 per centum ad valorem; isinglass and prepared fish sounds, 25 per centum ad valorem; agar-agar, 20 per centum ad valorem. 35.
Glycerin, crude, not purified, 1 cent per pound; refined, 2 cents per pound. 117 36. Gums: Amber, and amberoid unmanufactured, or crude gum, Schedule A.Chemicals, oils, and paints—Continued.Gums, etc.not specially provided for in this section, $1 per pound; arabic, or Senegal, ½ cent per pound; camphor, crude, natural, 1 cent per pound; camphor, refined and synthetic, 5 cents per pound; chicle, crude, 15 cents per pound; refined or advanced hi value by drying, straining, or any other process or treatment whatever beyond that essential to the proper packing, 20 cents per pound; dextrine, marie from potato starch or potato flour, 1¼ cents per pound; dextrine, not otherwise provided for, burnt starch or British gum, dextrine substitutes, and soluble or chemically treated starch, ¾ of 1 cent per pound. 37.
Ink and ink powders, 15 per centum ad valorem. 38. Iodoform, and potassium iodide, 15 cents per pound. 39. Leaves and roots: Buchu leaves, 10 cents per pound; coca leaves, 10 cents per pound; gentian, ¼ cent per pound; licorice root, ¼ cent per pound; sarsaparilla root, 1 cent per pound. 40. Licorice, extracts of, in pastes, rolls, or other forms, 1 cent per pound. 41. Lime, citrate of, 1 cent per pound. 42. Magnesia: Calcined, 3½ cents per pound; carbonate of, precipitated, 1½ cents per pound; sulphate of, or Epsom salts, ⅒ cent per pound. 43.
Menthol, 50 cents per pound. 44. Oils, rendered: Sod, seal, herring, and other fish oil, not specially Oils.Rendered.provided for in this section, 3 cents per gallon; whale oil, 5 cents per gallon; sperm oil, 8 cents per gallon; wool grease, including that known commercially as degras or brown wool grease, crude and not refined or improved in value or condition, ¼ cent per pound; refined or improved m value or condition, and not specially provided for in this section, 4 cent per pound; lanolin, 1 cent per pound; all other animal oils, rendered oils and greases, and all combinations of the same, not specially provided for in this section, 15 per centum ad valorem. 45.
Oils, expressed: Alizarin assistant, sulphoricinoleic acid, and Expressed.ricinoleic acid, and soaps containing castor oil, any of the foregoing in whatever form, and all other alizarin assistants and all soluble greases used in the processes of softening, dyeing, or finishing, not specially provided for in this section, 25 per centum ad valorem; castor oil, 12 cents per gallon; flaxseed and linseed oil, raw, boiled, or oxidized, 10 cents per gallon of 7½ pounds; poppy-seed oil, raw, boiled, or oxidized, rapeseed oil, and peanut oil, 6 cents per gallon; hempseed oil, 3 cents per gallon; almond oil, sweet, 5 cents per pound; sesame or sesamum seed or bean oil, 1 cent per pound: olive oil, not specially provided for in this section, 20 cents per gallon; olive oil, in bottles, jars, kegs, tins, or other packages having a capacity of less than five standard gallons each, 30 cents per gallon; all other expressed oils and ail combinations of the same, not specially provided for in this section, 15 per centum ad valorem. 46.
Oils, distilled and essential: Orange and lemon, 10 per centum Distilled and essential.ad valorem; peppermint, 25 cents per pound; mace oil, 6 cents per pound; almond, bitter; amber; ambergris; anise or anise seed; bergamot; camomile; caraway; cassia; cinnamon; cedrat; citronella and lemon-grass; civet; fennel; jasmine or jasimme; juniper; lavender, and aspic or spike lavender; limes; neroh or orange flower; origanum, red or white: rosemary or anthoss; attar of roses; thyme; and valerian; all the foregoing oils, and all fruit ethers, oils, and essences, and essential and distilled oils and all combinations of the same, not specially provided for in this section, 20 per centum ad valorem: *Provided*, That no article containing alcohol shall be classified for *Proviso*.Not containing alcohol.duty under this paragraph. 47.
Opium, crude or unmanufactured, and not adulterated, containing Opium.9 per centum and over of morphia, $3 per pound; opium of 118Schedule A.Chemicals, oils, and paints—Continued.the same composition, dried to contain 15 per centum or less of moisture, powdered, or otherwise advanced beyond the condition of crude or unmanufactured, 84 per pound; morphia or morphine, sulphate of, and all alkaloids of opium, and salts and esters thereof, $3 per ounce; cocaine, ecgonine, and all salts and derivatives of the same, $2 per ounce; aqueous extract of opium, for medicinal uses, and tincture of, as laudanum, and other liquid preparations of opium, not specially provided for in this section, 60 per centum ad valorem; opium containing less than 9 per centum of morphia, $6 per poundbut preparations of opium deposited in bonded warehouses shall not be removed therefrom without payment of duties, *Proviso*.Prohibition not affected.Vol. 35, p. 614.*Post*, p. 276.and such duties shall not be refunded: *Provided*, That nothing herein contained shall be so construed as to repeal or in any manner impair or affect the provisions of an Act entitled “An Act to prohibit the importation and use of opium for other than medicinal purposes,” approved February ninth, nineteen hundred and nine. 48.
Perfumery, etc.Perfumery, including cologne and other toilet waters, articles of perfumery, whether in sachets or otherwise, and all preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, including tooth soaps, pastes, including theatrical grease paints, and pastes, pomades, powders, and other toilet preparations, all the foregoing, if containing alcohol, 40 cents per pound and 60 per centum ad valorem; if not containing alcohol, 60 per centum ad valorem: floral or flower waters containing no alcohol, not specially provided for in this section, 20 per centum ad valorem. 49.
Ambergris, enfleurage greases and floral essences by whatever method obtained; flavoring extracts, musk, grained or in pods, civet, and all natural or synthetic odoriferous or aromatic substances, preparations, and mixtures used in the manufacture of, but not marketable as, perfumes or cosmetics; all the foregoing not containing alcohol and not specially provided for in this section, 20 per centum ad valorem. 50. Plasters, healing or curative, of all kinds, and court-plaster, 15 per centum ad valorem. 51.
Colors, pigments, etc.Baryta, sulphate of, or barytes, including barytes earth, unmanufactured, 15 per centum ad valorem; manufactured, 20 per centum ad valorem; blancflxe, or artificial sulphate of barytes, and satin white, or artificial sulphate of lime, 20 per centum ad valorem. 52. Blues, such as Berlin, Prussian, Chinese, and all others, containing ferrocyanide of iron, in pulp, dry or ground in or mixed with oil or water, 20 per centum ad valorem; ultramarine blue, whether dry, in pulp, or ground in or mixed with oil or water, and wash blue containing ultramarine, 15 per centum ad valorem. 53.
Black pigments, made from bone, ivory, or vegetable substance, by whatever name known; gas black and lampblack, dry or ground in or mixed with oil or water, 15 per centum ad valorem. 54. Chrome yellow, chrome green, and all other chromium colors in the manufacture of which lead and bichromate of potash or soda are used, in pulp, dry, or ground in or mixed with oil or water, 20 per centum ad valorem. 55. Ocher and ochery earths, sienna and sienna earths, and umber and umber earths, 5 per centum ad valorem;
Spanish brown, Venetian red, Indian red, and colcothar or oxide of iron, not specially provided for in this section, 10 per centum ad valorem. 56. Lead pigments; Litharge, orange mineral, red lead, white lead, and all pigments containing lead, dry or in pulp, and ground or mixed with oil or water, not specially provided for in this section, 25 per centum ad valorem. 57. Lead, acetate of, white, and nitrate of, 1¼ cents per pound: acetate of, brown, gray, or yellow, 1 cent per pound; all other lead 119compounds not specially provided for in this section, 20 per centum Schedule A.Chemicals, oils, and paints—Continued.Varnishes, etc.*Proviso*.Alcoholic contents.ad valorem. 58.
Varnishes, including so-called gold size or japan, 10 per centum ad valorem: *Provided*, That spirit varnishes containing less than 10 per centum of methyl alcohol of the total alcohol contained therein, shall be dutiable at $1.32 per gallon and 15 per centum ad valorem. 59. Vermilion reds, containing quicksilver, dry or ground in oil or water, 15 per centum ad valorem; when not containing quicksilver but made of lead or containing lead, 25 per centum ad valorem. 60. Whiting and Paris white, dry, and chalk, ground or bolted, cent per pound; whiting and Paris white, ground in oil, or putty, 15 per centum ad valorem. 61.
Zinc, oxide of, and pigments containing zinc but not containing more than 5 per centum of lead, ground dry, 10 per centum ad valorem; when ground in or mixed with oil or water, lithopone and white sulphide of zinc, 15 per centum ad valorem. 62. Zinc, chloride of and sulphate of, ½ cent per pound. 63. Enamel paints, and all paints, colors, pigments, stains, crayons, Paints, etc.including charcoal crayons or fusains, smalts, and frostings, and all ceramic and glass fluxes, glazes, enamels, and colors, whether crude, dry, mixed, or ground with water or oil or with solutions other than oil, not specially provided for in this section, 15 per centum ad valorem; all paints, colors, and pigments commonly known as artists’ paints or colors, whether in tubes, pans, cakes, or other forms, 20 per centum ad valorem; all color lakes, whether dry or in pulp, not specially provided for in this section, 20 per centum ad valorem. 64.
Potash: Bicarbonate of, refined, and chlorate of, ½ cent per Potash.pound; chromate and bichromate of, 1 cent per pound; nitrate of, or saltpeter, refined, $7 per ton; permanganate of, 1 cent per pound; prussiate of, red, 2 cents per pound; yellow, 1¼ cents per pound. 65. Salts and all other compounds and mixtures of which bismuth, gold, platinum, rhodium, silver, or tin constitute the element of chief value, 10 per centum ad valorem. 66. Soaps: Perfumed toilet soaps, 30 per centum ad valorem;
Soaps.medicinal soaps, 20 per centum ad valorem; castile soap, and unperfumed toilet soap, 10 per centum ad valorem; all other soaps and soap powder not specially provided for in this section, 5 per centum ad valorem. 67. Soda: Benzoate of, 5 cents per pound; chlorate of, and nitrite Soda.of, 4 cent per pound; bicarbonate of, or supercarbonate of, or saleratus, and other alkalies containing 50 per centum or more of bicarbonate of soda; hydrate of. or caustic; phosphate of; hyposulphite of; sulphid of, and sulphite of, ½ cent per pound; chromate and bichromate of, and yellow prussiate of, ¼ cent per pound; borate of, or borax refined; crystal carbonate of, monohydrate, and sesquicarbonate of; sal soda, and soda crystals, £ cent per pound; and sulphate of soda crystallized, or Glauber salts, $1 per ton. 68.
Sponges: Trimmed or untrimmed but not advanced in value Sponges.by chemical processes, 10 per centum ad valorem; bleached sponges and sponges advanced in value by processes involving chemical operations, manufactures of sponges, or of which sponge is the component material of chief value, not specially provided for in this section, 15 per centum ad valorem. 69. Talcum, ground talc, steatite, and French chalk, cut, powdered, washed, or pulverized, 15 per centum ad valorem. 70.
Vanillin, 10 cents per ounce; vanilla beans, 30 cents per pound; Vanilla, etc.tonka beans, 25 cents per pound. 120 SCHEDULE B—Schedule B.Earths, earthenware, and glassware.EARTHS, EARTHENWARE, AND GLASSWARE. 71. Brick.Fire brick, magnesite brick, chrome brick, and brick not specially provided for in this section, not glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, 10 per centum ad valorem; if glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, and bath brick, 15 per centum ad valorem. 72.
Tiles.Tiles, plain unglazed, one color, exceeding two square inches in size, 1½ cents per square foot; glazed, ornamented, hand-painted, enameled, vitrified, semivitrified, decorated, encaustic, ceramic mosaic, flint, spar, embossed, gold decorated, grooved and corrugated, and all other earthenware tiles and tiling, except pill tiles and so-called quarries or quarry tiles, but including tiles wholly or in part of cement, 5 cents per square foot; so-called quarries or quarry tiles, 20 per centum ad valorem; mantels, friezes, and articles of every description or parts thereof, composed wholly or in chief value of earthenware tiles or tiling, except pill tiles, 30 per centum ad valorem. 73.
Lime, 5 per centum ad valorem. 74. Gypsum, etc.Plaster rock or gypsum, crude, ground or calcined, pearl hardening for paper makers’ use; white, non-staining Portland cement, Keene’s cement, or other cement of which gypsum is the component material of chief value, and all other cements not specially provided for in this section, 10 per centum ad valorem. 75. Pumice stone, unmanufactured, 5 per centum ad valorem; wholly or partially manufactured, ¼ cent per pound; manufactures of pumice stone, or of which pumice stone is the component material of chief value, not specially provided for in this section, 25 per centum ad valorem. 76.
Clays, earths, etc.Clays or earths, unwrought or unmanufactured, not specially provided for in this section, 50 cents per ton; wrought or manufactured, not specially provided for in this section, $1 per ton; china clay or kaolin, 81.25 per ton; fuller’s earth, unwrought and unmanufactured, 75 cents per ton; wrought or manufactured, 81.50 per ton; *Proviso*.Containers included.fluorspar, $1.50 per ton: *Provided*, That the weight of the casks or other containers shall be included m the dutiable weight. 77.
Mica.Mica, unmanufactured, valued at not above 15 cents per pound, 4 cents per pound; valued above 15 cents per pound, 25 per centum ad valorem; cut mica, mica splittings, built-up mica, and all manufactures of mica, or of which mica is the component material of chief value, 30 per centum ad valorem; ground mica, 15 per centum ad valorem. 78. Earthenware and stoneware.Common yellow, brown, or gray earthenware made of natural unwashed and unmixed clay; plain or embossed, common salt-glazed stoneware; stoneware and earthenware crucibles; all the foregoing, not ornamented, incised, or decorated in any maimer, 15 per centum ad valorem; if ornamented, incised, or decorated in any manner and manufactures wholly or in chief value of such ware, not specially provided for in this section, 20 per centum ad valorem;
Rockingham earthenware, 30 per centum ad valorem. 79. Earthenware and crockery ware composed of a nonvitrified absorbent body, including white granite and semiporcelain earthenware, and cream-colored ware, and stoneware, including clock cases with or without movements, pill tiles, plaques, ornaments, toys, charms, vases, statues, statuettes, mugs, cups, steins, lamps, and all other articles composed wholly or in chief value of such ware; if plain white, plain yellow, plain browm, plain red, or plain black, not painted, colored, tinted, stained, enameled, gilded, printed, ornamented or decorated in any manner, and manufactures in chief value of such ware not specially provided for in this section, 35 per centum ad valorem; if painted, colored, tinted, stained enameled, gilded, 121printed, or ornamented or decorated in any manner, and manufactures Schedule B.Earths, earthenware, and glassware—Contd.in chief value of such ware not specially provided for in this section, 40 per centum ad valorem. 80.
China and porcelain wares composed of a vitrified nonabsorbent Chinaware and porcelains.body which when broken shows a vitrified or vitreous, or semivitrified or semivitreous fracture, and all bisque and parian wares, including clock cases with or without movements, plaques, ornaments, toys, charms, vases, statues, statuettes, mugs, cups, steins, lamps, and all other articles composed wholly or in chief value of such ware, it plain white, or plain brown, not painted, colored, tinted, stained enameled, gilded, printed, or ornamented or decorated in any manner and manufactures in chief value of such ware not specially provided for in this section, 50 per centum ad valorem; if painted, colored, tinted, stained, enameled, gilded, printed, or ornamented or decorated in any manner and manufactures in chief value of such ware not specially provided for in this section, 55 per centum ad valorem. 81.
Earthy or mineral substances wholly or partially manufactured Articles not specified, etc.and articles and wares composed wholly or in chief value oi earthy or mineral substances, not specially provided for in this section, whether susceptible oi decoration or not, if not decorated in any manner, 20 per centum ad valorem; if decorated, 25 per centum ad valorem; unmanufactured carbon, not specially provided Carbons, etc.for in this section, 15 per centum ad valorem; electrodes for electric furnaces, electrolytic and battery purposes, brushes, plates, and disks, all the foregoing composed wholly or in chief value of carbon, 25 per centum ad valorem; manufactures of carbon not specially provided for in this section, 20 per centum ad valorem. 82.
Gas retorts, 10 per centum ad valorem; lava tips for burners, Gas retorts, etc.15 per centum ad valorem; carbons for electric lighting, wholly or partly finished, made entirely from petroleum coke, 15 cents per hundred feet; if composed chiefly of lampblack or retort carbon, 40 cents per hundred feet; carbons for flaming arc lamps, not specially provided for in this section, and filter tubes, 30 per centum ad valorem; porous carbon pots for electric batteries, 15 per centum ad valorem. 83.
Plain green or colored, molded or pressed, and flint, lime, or Glass bottles, etc.Plain.lead glass bottles, vials, jars, and covered and uncovered demijohns, and carboys, any of the foregoing, filled or unfilled, not otherwise specially provided for in this section, and whether their contents be dutiable or free (except such as contain merchandise subject to an ad valorem rate of duty, or to a rate of duty based in whole or in part upon the value thereof which shall be dutiable at the rate applicable to their contents), 30 per centum ad valorem: *Provided*, *Proviso*.Terms restricted.That the terms bottles, vials, jars, demijohns, and carboys, as used herein, shall be restricted to such articles when suitable for use as and of the character ordinarily employed as containers for the holding or transportation of merchandise, and not as appliances or implements in chemical or other operations. 84.
Glass bottles, decanters, and all articles of every description Ornamented, etc.composed wholly or in chief value of glass, ornamented or decorated in any manner, or cut, engraved, painted, decorated, ornamented, colored, stained, silvered, gilded, etched, sand blasted, frosted, or printed in any manner, or ground (except such grinding as is necessary for fitting stoppers or for purposes other than ornamentation), and all articles of every description, including bottles and bottle glassware, composed wholly or m chief value of glass blown either in a mold or otherwise; all of the foregoing, not specially provided for in this section, filled or unfilled, and whether their contents be dutiable or free, 45 per centum ad valorem: *Provided*, That for the *Proviso*.Stoppers.purposes of this Act, bottles with cut-glass stoppers shall, with the stoppers, be deemed entireties. 122 85.
Schedule B.Earths, earthenware, and glassware—Contd.Window glass.Unpolished, cylinder, crown, and common window glass, not exceeding one hundred and fifty square inches, ⅞ of 1 cent per pound; above that, and not exceeding three hundred and eighty-four square inches, 1 cent per pound; above that, and not exceeding seven hundred and twenty square inches, 1⅛ cents per pound; above that, and not exceeding one thousand two hundred square inches, 1½ cents per pound; above that, and not exceeding two thousand four hundred square inches, 1⅛ cents per pound; above that, 2 cents per *Proviso*.In boxes.pound: *Provided*, That unpolished, cylinder, crown, and common window glass, imported in boxes, shall contain fifty square feet, as nearly as sizes will permit, and the duty shall be computed thereon according to the actual weight of glass. 86.
Cylinder and crown glass.Cylinder and crown glass, polished, not exceeding three hundred and eighty-four square inches, 3 cents per square foot; above that, and not exceeding seven hundred and twenty square inches, 4 cents per square foot; above that, and not exceeding one thousand four hundred and forty square inches, 7 cents per square foot; above that, 10 cents per square foot. 87. Plate glass.Fluted, rolled, ribbed, or rough plate glass, or the same containing a wire netting within itself, not including crown, cylinder, or common window glass, not exceeding three hundred and eighty-four square inches, 4 cent per square foot; all above that, 1 cent per square foot; and all fluted, rolled, ribbed, 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 *Proviso*.Ground, etc.imposed: *Provided*, That all of the above plate glass, when ground, smoothed, or otherwise obscured, shall be subject to the same rate of duty as cast polished plate glass unsilvered. 88.
Polished.Cast polished plate glass, finished or unfinished and unsilvered, or the same containing a wire netting within itself, not exceeding three hundred and eighty-four square inches, 6 cents per square foot; above that, and not exceeding seven hundred and twenty square inches, 8 cents per square foot; all above that, 12 cents per square foot. 89. Silvered, etc.Cast polished plate glass, silvered, cylinder and crown glass, silvered, and looking-glass plates exceeding in size one hundred and forty-four square inches, shall be subject to a duty of 1 cent per square foot m addition to the rates otherwise chargeable on such *Proviso*.Framed.glass unsilvered: *Provided*, That no looking-glass plates or glass silvered, when framed, shall pay a 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. 90.
Bent, ornamented, etc.Cast polished plate glass, silvered or unsilvered, and cylinder, crown, or common window glass, silvered or unsilvered, polished or unpolished, when bent, ground, obscured, frosted, sanded, enameled, beveled, etched, embossed, engraved, flashed, stained, colored, painted, ornamented, or decorated, shall be subject to a duty of 4 per centum ad valorem in addition to the rates otherwise chargeable thereon. 91. Spectacles.Spectacles, eyeglasses, and goggles, and frames for the same, or parts thereof, finished or unfinished, 35 per centum ad valorem. 92.
Lenses, etc.Lenses of glass or pebble, molded or pressed, or ground and polished to a spherical, cylindrical, or prismatic form, and ground and polished piano or coquill glasses, wholly or partly manufactured, strips of glass, not more than three inches wide, ground or polished on one or both sides to a cylindrical or prismatic form, including those used in the construction of gauges, and glass slides for magic lanterns, 25 per centum ad valorem. 93. Opera glasses etc.Opera and field glasses, optical instruments and frames and mountings for the same; all the foregoing not specially provided for in this section, 35 per centum ad valorem. 123 94.
Surveying instruments, telescopes, microscopes, photographic Schedule B.Earths, earthenware, and glassware—Contd.Surveying instruments, etc.Stained windows, etc.and projection lenses, and frames and mountings for the same, 25 per centum ad valorem. 95. Stained or painted glass windows, or parts thereof, and all mirrors, not exceeding in size one hundred and forty-four square inches, with or without frames or cases; incandescent electric-light bulbs and lamps, with or without filaments; and all glass or manufactures of glass or paste or of which glass or paste is the component material of chief value, not specially provided for in this section, 30 per centum ad valorem. 96.
Fusible and glass enamel, not specially provided for in this section, 20 per centum ad valorem; opal or cylinder glass tiles or tiling, 30 per centum ad valorem. 97. Marble, breccia, and onyx, in block, rough or squared only, Marble, breccia, and onyx.50 cents per cubic footmarble, breccia, and onyx, sawed or dressed, over two inches in thickness, 75 cents per cubic foot; slabs or paving tiles of marble or onyx, containing not less than four superficial inches, if not more than one inch in thickness, 6 cents per superficial foot; if more than one inch and not more than one and one-half inches in thickness, 8 cents per superficial foot; if more than one and one-half inches and not more than two inches in thickness, 10 cents per superficial foot; if rubbed in whole or in part, 2 cents per superficial foot in addition; mosaic cubes of marble or onyx, not exceeding two cubic inches in size, if loose, 20 per centum ad valorem; if attached to paper or other material, 35 per centum ad valorem. 98.
Marble, breccia, onyx, alabaster, and jet, wholly or partly Manufactures of marble, etc.manufactured into monuments, benches, vases, and other articles, or of which these substances or either of them is the component material of chief value, and all articles composed wholly or in chief value of agate, rock crystal, or other semiprecious stones, except such as are cut into shapes and forms fitting them expressly for use in the construction of jewelry, not specially provided for in this section, 45 per centum ad valorem. 99.
Freestone, granite, sandstone, limestone, lava, and all other Building stone, etc.stone suitable for use as monumental or building stone, except marble, breccia, and onyx, not specially provided for in this section, hewn, dressed, or polished, or otherwise manufactured, 25 per centum ad valorem; unmanufactured, or not dressed, hewn, or polished, 3 cents per cubic foot. 100. Grindstones, finished or unfinished, SI.50 per ton. 101. Slates, slate chimney pieces, mantels, slabs for tables, roofing Slates.slates, and all other manufactures of slate, not specially provided for in this section, 10 per centum ad valorem.
SCHEDULE C—METALS AND MANUFACTURES OF.Schedule C.Metals and manufactures of. 102. Chrome or chromium metal, ferrochrome or ferrochromium, Steel alloys.ferromolybdenum, ferrophosphorus, ferrotitanium, ferrotungsten, ferrovanadium, molybdenum, titanium, tantalum, tungsten or wolfram metal, and ferrosilicon, and other alloys used in the manufacture of steel, not specially provided for in this section, 15 per centum ad valorem. 103. Muck bars, bar iron, square iron, rolled or hammered, round Iron muck bars, etc.iron, in coils or rods, bars or shapes of rolled or hammered iron not specially provided for in this section, 5 per centum ad valorem. 104.
Beams, girders, joists, angles, channels, car-truck channels, Iron or steel.Structural shapes,TT, columns and posts or parts or sections of columns and posts, deck and bulb beams, sashes, frames, and building forms, together with all other structural shapes of iron or steel, whether plain, punched, or fitted for use, or whether assembled or manufactured, 10 per centum ad valorem. 124 105. Schedule C.Metals and manufactures of—Continued.Plates, sheets, etc.Boiler or other plate iron or steel, and strips of iron or steel, not specially provided for in this section; sheets of iron or steel, common or black, of whatever dimensions, whether plain, corrugated or crimped, including crucible plate steel and saw plates, cut or sheared to shape or otherwise, or unsheared, and skelp iron or steel, whether sheared or rolled in grooves, or otherwise, 12 per centum ad valorem. 106.
Anchors, forgings, etc.Iron or steel anchors or parts thereof; forgings of iron or steel, or of combined iron and steel, but not machined, tooled, or otherwise advanced in condition by any process or operation subsequent to the forging process, not specially provided for in this section, 12 per centum ad valorem; antifriction balls, ball bearings, and roller bearings, of iron or steel or other metal, finished or unfinished, and parts thereof, 35 per centum ad valorem. 107. Hoop, etc.Hoop, band, or scroll iron or steel not otherwise provided for in this section, and barrel hoops of iron or steel, wholly or partly manufactured, 10 per centum ad valorem. 108.
Railway fishplates, etc.Railway fishplates or splice bars made of iron or steel, 10 per centum ad valorem. 109. Coated, galvanized, etc.All iron or steel sheets, plates, or strips, and all hoop, band, or scroll iron or steel, when galvanized or coated with zinc, spelter, or other metals, or any alloy of those metals; sheets or plates composed of iron, steel, copper, nickel, or other metal with layers of other metal or metals imposed thereon by forging, hammering, rolling, or welding;
Polished, glanced, etc.sheets of iron or steel, polished, planished, or glanced, by whatever name designated, inducting such as have been pickled or cleaned by acid, or by any other material or process, or which are cold rolled, smoothed only, not polished, and such as are cold hammered, blued, brightened, tempered, or polished by any process to such perfected surface finish or polish better than the grade of cold rolled, smoothed Tin plates, etc.only; and sheets or plates of iron or steel, or taggers non or steel, coated 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, and commercially known as tin plates, terne plates, and taggers tin, and tin plates coated with metal, and metal sheets decorated in colors or coated with nickel or other metals by dipping, printing, stenciling, or other process, 15 per centum ad valorem. 110.
Steel bars, castings, etc.Steel bars, and tapered or beveled bare; mill shafting; pressed, sheared, or stamped shapes, not advanced in value or condition by any process or operation subsequent to the process of stamping; hammer molds or swaged steel; gun-barrel molds not in bars; all descriptions and shapes of dry sand, loam, or iron molded steel eastings, sheets, and plates; all the foregoing, if made by the Bessemer, Siemens-Martin, open-hearth, or similar processes, not containing alloys, such as nickel, cobalt, vanadium, cliromium, tungsten or wolfram, molybdenum, titanium, iridium, uranium, tantalum, Ingots, etc.boron, and similar alloys, 8 per centum ad valorem; steel ingots, cogged ingots, blooms and slabs, die blocks or blanks; billets and bars and tapered or beveled bars; pressed, sheared, or stamped shapes not advanced in value or condition by any process or operation subsequent to the process of stamping; hammer molds or swaged steel; gun-barrel molds not in bars; alloys used as substitutes for steel in the manufacture of tools; all descriptions and shapes of dry sand, loam, or iron molded castings, sheets, and plates; rolled wire rods in coils or bars not smaller than twentyone-hundredths of one inch in diameter, and steel not specially provided for in this section, all the foregoing when made by the crucible, electric, or cementation process, either with or without alloys, and finished by rolling, hammering, or otherwise, and all steels by whatever process made, containing alloys such as nickel, cobalt, vanadium, chromium, tungsten, wolfram, molybdenum, titanium, iridium, uranium, tantalum, boron, and similar alloys, 15 per centum ad valorem. 125 111.
Steel wool or steel shavings, 20 per centum ad valorem.Schedule C.Metals and manufactures of—Continued.Abrasives. 112. Grit, shot, and sand made of iron or steel, that can be used as abrasives; 30 per centum ad valorem. 113. Rivet, screw, fence, nail, and other iron or steel wire rods, Wire rods, etc.whether round, oval, or square, or in any other shape, and flat rods up to six inches in width ready to be drawn or rolled into wire or strips, all the foregoing in coils or otherwise, including wire rods and iron or steel bars, cold rolled, cold drawn, cold hammered, or polished in any way in addition to the ordinary process of hot rolling or hammering, not specially provided for in this section, 10 per centum ad valorem: *Provided*, That all round iron or steel rods smaller than *Proviso*.Small rods.twenty one-hundredths of one inch in diameter shall be classed and dutiable as wire. 114.
Round iron or steel wire; wire composed of iron, steel, or Wire, etc.other metal, except gold or silver, covered with cotton, silk, or other material; corset clasps, corset steels, dress steels, and all flat wires and steel in strips not thicker than number fifteen wire gauge and not exceeding five inches in width, whether in long or short lengths, in coils or otherwise, and whether rolled or drawn through dies or rolls, or otherwise produced; telegraph, telephone, and other wires and cables composed of metal and rubber, or of metal, rubber, and other materials; iron and steel wire coated by dipping, galvanizing, or similar process with zinc, tin, or other metal; all other wire not specially provided for in this section and articles manufactured wholly or in chief value of any wire or ’wires provided for in this section; all the foregoing 15 per centum ad valorem; wire heddles and healds, 25 per centum ad valorem; wire rope, 30 per centum ad valorem. 115.
No article not specially provided for in this section, which is Articles of tin plats, etc.wholly or partly manufactured from tin plate, terne plate, or the sheet, plate, hoop, band, or scroll iron or steel herein provided for, or of which such tin plate, terne plate, sheet, plate, hoop, band, or scroll 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, plate, hoop, band, or scroll iron or steel from which it is made, or of which it shall be the component thereof of chief value. 116.
No allowance or reduction of duties for partial loss or damage No allowance for rust, etc.in 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, or upon any manufacture of iron or steel. 117. All metal produced from iron or its ores, which is cast and Malleable iron, etc., classed as steel.malleable, of whatever description or form, without regard to the percentage of carbon contained therein, whether produced by cementation, or converted, cast, or made from iron or its ores, by the crucible, Bessemer, ClappGriffith, pneumatic, Thomas-Gilchrist, basic, Siemens-Martin, or open-hearth process, or by the equivalent of either, or by a combination of two or more of the processes, or their equivalents, or by any fusion or other process which produces from iron or its ores a metal either granular or fibrous in structure, which is cast and malleable, excepting what is known as malleable-iron castings, shall be classed and denominated as steel. 118.
Anvils of iron or steel, or of iron and steel combined, by whatever Anvils.process made, or in whatever stage of manufacture, 15 per centum ad valorem. 119. Automobiles, valued at 82,000 or more, and automobile Automobiles and. parts.bodies, 45 per centum ad valorem; automobiles valued at less than 82,000, 30 per centum ad valorem; automobile chassis, and finished parts of automobiles, not including Bicycles, etc.tires, 30 per centum ad valorem. 120. Bicycles, motor cycles, and finished parts thereof, not including tires, 25 per centum ad valorem. 121.
Axles, or parts thereof, axle bars, axle blanks, or forgings for Axles.axles, whether of iron or steel, without reference to the stage or state 126Schedule C.Metals and manufactures of—Continued.*Proviso*.Fitted in wheels.of manufacture, not otherwise provided for in this section, 10 per centum ad valorem: *Provided*, That when 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 fitted. 122.
Blacksmiths’ hammers, etc.Blacksmiths’ hammers, tongs, and sledges, track tools, wedges, and crowbars, whether of iron or steel, 10 per centum ad valorem. 123. Nuts, bolts, etc.Nuts or nut blanks, and washers, 5 per centum ad valorem; bolts of iron or steel, with or without threads or nuts, or bolt blanks, finished hinges or hinge blanks, 10 per centum ad valorem; spiral nut locks and lock washers, whether of iron or steel, 30 per centum ad valorem. 124. Card clothing.Card clothing not actually and permanently fitted to and attached to carding machines or to parts thereof at the time of importation, when manufactured with round iron or untempered round steel wire, 10 per centum ad valorem; when manufactured with tempered rouna steel wire, or with plated wire or other than round iron or steel wire, or with felt face, or wool face, or rubber face cloth containing wool, 35 per centum ad valorem. 125.
Cast iron articles, etc.Cast iron pipe of every description, cast-iron andirons, plates, stove plates, sadirons, tailor’s irons, natter’s irons, and castings and vessels wholly of cast iron, including all castings of iron or cast-iron plates which have been chiseled, drilled, machined, or otherwise advanced in condition by processes or operations subsequent to the casting process but not made up into articles or finished machine parts; castings of malleable iron not specially provided for in this section; cast hollow ware, coated, glazed, or tinned, 10 per centum ad valorem. 126.
Chains.Chain or chains of all kinds, made of iron or steel, not specially provided for in this section, 20 per centum ad valorem; sprocket and machine chains, 25 per centum ad valorem. 127. Tubes, pipes, etc.Lap-welded, butt-welded, seamed, or jointed iron or steel tubes, pipes, flues, or stays; cylindrical or tubular tanks or vessels, for holding gas, liquids, or other material, whether full or empty; flexible metal tubing or hose, not specially provided for in this section, whether covered with wire or other material, or otherwise, including any appliances or attachments affixed thereto; welded cylindrical furnaces, tubes or flues made from plate metal, and corrugated, ribbed, or otherwise reenforced against collapsing pressure, and all other iron or steel tubes, finished, not specially provided for in this section, 20 per centum ad valorem. 128.
Cutlery.Penknives, pocketknives, clasp knives, pruning knives, budding knives, erasers, manicure knives, and all knives by whatever name known, including such as are denominatively mentioned in this section, which have folding or other than fixed blades or attachments, and razors, all the foregoing, whether assembled but not fully finished or finished; valued at not more than SI per dozen, 35 per centum ad valorem; valued at more than SI per dozen, 55 per centum ad valorem: *Provisos*.Blades, etc.*Provided*, That blades, handles, or other parts of any of the foregoing knives, razors, or erasers shall be dutiable at not less than the rate herein imposed upon the knives, razors, and erasers, of which they are Scissors.parts.
Scissors and shears, and blades for the same, finished or Name of maker and country of origin to be sunk in blade.unfinished, 30 per centum ad valorem: *Provided further*, That all articles specified in this paragraph shall, when imported, have the name of the maker or purchaser and beneath the same the name of the country of origin die-sunk conspicuously and indelibly on the blade, shank, or tang of at least one or, if practicable, each and every blade thereof. 129. Swords, etc.Sword blades, and swords and side arms, irrespective of quality or use, in part of metal, 30 per centum ad valorem. 127 130.
Table, butchers’, carving, cooks’, hunting, kitchen, bread, butter, Schedule C.Metals and manufactures of—ContinuedKnives, steels, and forks.vegetable, fruit, cheese, carpenters’ bench; curriers’, drawing, farriers’, fleshing; hay, tanners’, plumbers’, painters’, palette, artists’, and shoe knives, forks and steels, finished or unfinished, without handles, 25 per centum ad valorem; with handles, 30 per centum ad valorem: *Provided*, That all the articles specified in this paragraph, *Proviso*.Name of maker and country of origin to be stamped thereon.when imported, shall have the name of the maker or purchaser, and beneath the same the name of the country of origin indelibly stamped or branded thereon in a place that shall not be covered thereafter. 131.
Files, file blanks, rasps, and floats, of all cuts and kinds, 25 per Files, etc.centum ad valorem. 132. Muskets, air-rifles, muzzle-loading shotguns and rifles, and Muskets, etc.parts thereof, 15 per centum ad valorem. 133. Breech-loading shotguns and rifles, combination shotguns and Sporting guns, etc.rifles, and parts thereof and fittings therefor, including barrels further advanced than rough bored only; pistols, whether automatic, magazine, or revolving, or parts thereof and fittings therefor, 35 per centum ad valorem. 134.
Table, kitchen, and hospital utensils or other similar hollow Hollow ware.ware composed of iron or steel, enameled or glazed with vitreous glasses; table, kitchen, and hospital utensils or other similar hollow ware composed wholly or in chief value of aluminum; all the foregoing not especially provided for in this section, 25 per centum ad valorem. 135. Needles for knitting or sewing machines, latch needles, crochet Needles.needles, and tape needles, knitting and all other needles not specially provided for in this section, bodkins of metal, and needle cases yr needle books furnished with assortments of needles or combinations of needles and other articles, 20 per centum ad valorem; but no articles other than the needles which are specifically named in this section shall be dutiable as needles unless having an eye and fitted and used for carrying a thread. 136.
Fishhooks, fishing rods and reels, artificial flies, artificial baits, Fishing tackle.snelled hooks, and all other fishing tackle or parts tnereof, not specially provided for in this section, except fishing lines, fishing nets and seines, 30 per centum ad valorem: *Provided*, That any prohibition *Proviso*.Feathers for flies.of the importation of feathers in this section shall not be construed as applying to artificial flies used for fishing. 137. Steel plates engraved, stereotype plates, electrotype plates, Printing plates.halftone plates, photogravure plates, photo-engraved plates, and plates of other materials, engraved for printing, plates of iron or steel engraved or fashioned for use in the production of designs, patterns, or impressions on glass in the process of manufacturing plate or other glass, 15 per centum ad valorem; lithographic plates of stone or other material engraved, drawn, or prepared, and wet transfer paper or paper prepared wholly with glycerin, or glycerin combined with other materials, containing the imprints taken from lithographic plates, 25 per centum ad valorem. 138.
Rivets, studs, and steel points, lathed, machined, or brightened, Rivets, etc.and rivets or studs for nonskidding automobile tires, and rivets of iron or steel, not specially provided for in this section, 20 per centum ad valorem. 139. Crosscut saws, mill saws, pit and drag saws, circular saws, Saws.steel band saws, finished or further advanced than tempered and polished, hand, back, and all other saws, not specially provided for in this section, 12 per centum ad valorem. 140.
Screws, commonly called wood screws, made of iron or steel, Wood screws.25 per centum ad valorem. 141. Umbrella and parasol ribs and stretchers, composed in chief Umbrella ribs, etc.value of iron, steel, or other metal, in frames or otherwise, and tubes 128Schedule C.Metals and manufactures of—Continued.Car wheels, etc.for umbrellas, wholly or partially finished, 35 per centum ad valorem. 142. Wheels for railway purposes, or parts thereof, made of iron or steel, and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, or other railway tires or parts thereof, wholly or partly manufactured, 20 per centum *Proviso*.Fitted to axles.ad valorem: *Provided*, That when wheels for railway purposes, or parts thereof, of iron or steel, are imported with iron or steel axles fitted in them, the wheels and axles together shall be dutiable at the same rate as is provided for the wheels when imported separately. 143.
Aluminum.Aluminum, aluminum scrap, and alloys of any kind in which aluminum is the component material of chief value, in crude form, 2 cents per pound; aluminum in plates, sheets, bars, strips, and rods, 3½ cents per pound; barium, calcium, magnesium, sodium, and potassium, and alloys of which said metals are the component material of chief value, 25 per centum ad valorem. 144. Antimony.Antimony, as regulus or metal, and matte containing antimony but not containing more than 10 per centum of lead, 10 per centum ad valorem; antimony oxide, salts, and compounds of, 25 per centum ad valorem. 145.
Argentine, etc.Argentine, albata, or German silver, unmanufactured, 15 per centum act valorem. 146. Bronze, etc.Bronze powder, brocades, flitters, and metallics; bronze, or Dutch-metal or aluminum, in loaf, 25 per centum ad valorem. 147. Copper.Copper, in rolled plates, called braziers’ copper, Sheets, rods, strips, pipes, and copper bottoms, sheathing or yellow metal of which copper is the component material of chief value, and not composed wholly or in part of iron ungalvanized, 5 per centum ad valorem. 148.
Gold leaf.Gold leaf, 35 per centum ad valorem. 149. Silver leaf.Silver leaf, 30 per centum ad valorem. 150. Tinsel wire, etc.Tinsel wire, lame or lahn, made wholly or in chief value of gold, silver, or other metal, 6 per centum ad valorem; bullions and metal threads, made wholly or in chief value of tinsel wire, lame or lahn, 25 per centum ad valorem; fabrics, ribbons, beltings, toys, or other articles, made wholly or in chief value of tinsel wire, lame or lahn, or of tinsel wire, lame, or lahn, and india rubber, bullions, or metal threads, not specially provided for in this section, 40 per centum ad valorem. 151.
Buckles, etc.Belt buckles, trousers buckles, waistcoat buckles, snap fasteners and clasps by whatever name known, any of the foregoing made wholly or in chief value of iron or steel; hooks and eyes, metallic; steel trousers buttons, and metal buttons; all the foregoing and parts thereof, not otherwise specially provided for in this section, 15 per centum ad valorem. 152. Lead-bearing ores.Lead-bearing ores of all kinds containing more than 3 per centum of lead, f cent per pound on the lead contained therein: *Proviso*.Delivery In bond to smelter.*Provided*, That on all importations of lead-bearing ores the duties shall be estimated at the port of entry, and a bond given in double the amount of such estimated duties for the transportation of the ores by common carriers bonded for the transportation of appraised or unappraised merchandise to properly equipped sampling or smelting establishments, whether designated as bonded warehouses or Sampling at smelter.otherwise.
On the arrival of the ores at such establishments they shall be sampled according to commercial methods under the supervision of Government officers, who shall be stationed at such establishments, and who shall submit the samples thus obtained to a Government assayer, designated by the Secretary of the Treasury, who shall make a proper assay of the sample and report the result Liquidation, etc.to the proper customs officers, and the import entries shall be liquidated thereon, except in case of ores that shall be removed to a bonded warehouse to be refined for exportation as provided by law. 129And the Secretary of the Treasury is authorized to make all necessary Schedule C.Metals and manufactures of—Continued.regulations to enforce the provisions of this paragraph. 153.
Lead dross, lead bullion or base bullion, lead in pigs and bars, Lead.lead in any form not specially provided for in this section, old refuse lead run into blocks and bars, and old scrap lead fit only to be remanufactured; lead in sheets, pipe, shot, glaziers’ lead, and lead wire; all the foregoing, 25 per centum ad valorem, on the lead contained therein. 154. Metallic mineral substances in a crude state, and metals Metallic mineral substances, etc.unwrought, whether capable of being wrought or not, not specially provided for in this section, 10 per centum ad valorem; monazite sand and thorite; thorium, oxide of and salts of; gas, kerosene, or alcohol mantles treated with chemicals or metallic oxides, 25 per centum ad valorem; and gas-mantle scrap consisting in chief value of metallic oxides, 10 per centum ad valorem. 155.
Nickel, nickel oxide, alloy of any kind in which nickel is a Nickel.component material of chief value, in pigs, ingots, bars, rods, or plates, 10 per centum ad valorem; sheets or strips, 20 per centum ad valorem. 156. Pens, metallic, not specially provided for in this section, 8 Pens.cents per gross; with nib and barrel in one piece, 12 cents per gross. 157. Penholder tips, penholders and parts thereof, gold pens, Penholders.fountain pens, and stylographic pens; combination penholders, comprising penholder, pencil, rubber eraser, automatic stamp, or other attachment, 25 per centum ad valorem: *Provided*, That pens *Proviso*.Separation for duty.and penholders shall be assessed for duty separately. 158.
Pins with solid heads, without ornamentation, including hair, Pins.safety, hat, bonnet, and shawl pins; any of the foregoing composed wholly of brass, copper, iron, steel, or other base metal, not plated with gold or silver, and not commonly known as jewelry, 20 per centum ad valorem. 159. Quicksilver, 10 per centum ad valorem. The flasks, bottles, Quicksilver.or other vessels in which quicksilver is imported shall be subject to the same rate of duty as they would be subjected to if imported empty. 160.
Type metal, and types, 15 per centum ad valorem.Type. 161. Watch movements, whether imported in cases or not, watchcases Watches, clocks, etc.and parts of watches, chronometers, box or ship, and parts thereof, lever clock movements having jewels in the escapement, and clocks containing such movements, all other clocks and parts thereof, not otherwise provided for in this section, whether separately packed or otherwise, not composed wholly or in chief value of china, porcelain, parian, bisque, or earthenware, 30 per centum ad valorem; all jewels for use in the manufacture of watches, clocks, or meters, 10 per centum ad valorem; time detectors, 15 per centum ad valorem; enameled dials and dial plates for watches or other instruments, 30 per centum ad valorem: *Provided*, That all watch *Proviso*.Marking required.and clock dials, whether attached to movements or not, shall have indelibly painted or printed thereon the name of the country of origin, and that all watch movements, and plates, lever clock movements with jewels in the escapement, whether imported assembled or knocked down for reassembling, and cases of foreign manufacture, shall have the name of the manufacturer and country of manufacture cut, engraved, or die-sunk conspicuously and indelibly on the plate of the movement and the inside of the case, respectively, and the movements and plates shall also have marked thereon by one of the methods indicated the number of jewels and adjustments, said numbers to be expressed either in words or in Arabic numerals; and if the movement is not adjusted, the word “unadjusted” shall be marked thereon by one of the methods indicated; and none of the Restriction.aforesaid articles shall be delivered to the importer unless marked in exact conformity to this direction. 130 162.
Schedule C.Metals and manufactures of—Continued.Zinc ores.*Proviso*.Delivery in bond to smelter.Zinc-bearing ores of all kinds, including calamine, 10 per centum ad valorem upon the zinc contained therein: *Provided*, That on all importations of zinc-bearing ores the duties shall be estimated at the port of entry, and a bond given in double the amount of such estimated duties for the transportation of the ores by common carriers bonded for the transportation of appraised or unappraised merchandise to properly equipped sampling or smelting establishments, whether designated as bonded warehouses or otherwise.
Sampling at smelter.On the arrival of the ores at such establishments they shall be sampled according to commercial methods under the supervision of Government officers, who shall be stationed at such establishments, and who shall submit the samples thus obtained to a Government assayer, designated by the Secretary of the Treasury, who shall make a proper assay of tire sample and report the result to the proper Liquidation, etc.custom officers, and the import entries shall be liquidated thereon, except in case of ores that snail be removed to a bonded warehouse to be refined for exportation as provided by law.
And the Secretary of the Treasury is authorized to make all necessary regulations to enforce the provisions of this paragraph. 163. Zinc.Zinc in blocks, pigs, or sheets, and zinc dust; and old and worn-out zinc fit only to be remanufactured, 15 per centum ad valorem. 164. Metal bottle caps, etc.Bottle caps of metal, collapsible tubes, and sprinkler tops, if not decorated, colored, waxed, lacquered, enameled, lithographed, electroplated, or embossed in color, 30 per centum ad valorem; if decorated, colored, waxed, lacquered, enameled, lithographed, electroplated, or embossed in color, 40 per centum ad valorem. 165.
Steam engines, machines, etc.All steam engines, steam locomotives, printing presses, and machine tools, 15 per centum ad valorem; embroidering machines, and lace-making machines, including machines for making lace curtains^ nets, or nettings, 25 per centum ad valorem; machine tools as used in this paragraph shall he held to mean any machine operated by other than hand power which employs a tool for working on metal. 166. Nippers and pliers.Nippers and pliers of all kinds wholly or partly manufactured, 30 per centum ad valorem. 167.
Articles not specified.Precious metals.Articles or wares not specially provided for in this section; if composed wholly or in part of platinum, gold, or silver, and articles or wares plated with gold or silver, and whether partly or wholly Baser metals.manufactured, 50 per centum ad valorem; if composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc, aluminum, or other metal, but not plated with gold or silver, and whether partly or wholly manufactured, 20 per centum ad valorem.
SCHEDULE D—Schedule D.Wood and manufactures of.Briar root, etc.WOOD AND MANUFACTURES OF. 168. Briar root or briar wood, ivy or laurel root, and similar wood unmanufactured, or not further advanced than cut into blocks suitable for the articles into which they are intended to be converted, 10 per centum ad valorem. 169. Cabinet wood boards, etc.Cedar commercially known as Spanish cedar, lignum-vitae, lancewood, ebony, box, granadilla, mahogany, rosewood, and satinwood; all the foregoing when sawed into boards, planks, deals, or other forms, and not specially provided for in this section, and all cabinet woods not further manufactured than sawed, 10 per centum ad valorem; veneers of wood, 15 per centum ad valorem. 170.
Posts, poles, etc.Paving posts, railroad ties, and telephone, trolley, electric-light, and telegraph poles of cedar or other woods, 10 per centum ad valorem. 171. Casks, barrels, etc.Casks, barrels, and hogsheads (empty), sugar-box shooks, and packing boxes (empty), and packing-box shooks, of wood, not specially provided for in this section, 15 per centum ad valorem. 131 172. Boxes, barrels, or other articles containing oranges, lemons, Schedule D.Wood and manufactures of—Continued.Boxes, etc., with citrus fruits.*Proviso*.Made of domestic shooks, exempt.limes, grapefruit, shaddocks, or pomelos, 15 per centum ad valorem: *Provided*, That the thin wood, so called, comprising the sides, tops and bottoms of fruit boxes of the growth and manufacture of the United States, exported as fruit box shooks, may be reimported in completed form, filled with fruit, without the payment of duty: but proof of the identity of such shooks shall be made under regulations to be prescribed by the Secretary of the Treasury. 173.
Chan-cane or reeds wrought or manufactured from rattans or Chair cane, willow, etc.reeds, 10 per centum ad valorem: osier or willow, including chip oi and split willow, prepared for basket makers’ use, 10 per centum ad valorem; manufactures of osier or willow and willow furniture, 25 per centum ad valorem. 174. Toothpicks of wood or other vegetable substance, 25 per Toothpicks and skewers.centum ad valorem; butchers’ and packers’ skewers of wood, 10 cents per thousand. 175. Blinds, curtains, shades, or screens any of the foregoing in Blinds, curtains, etc.chief value of bamboo, wood, straw, or compositions of wood, not specially provided for in this section, 20 per centum ad valorem; if stained, dyed, painted, printed, polished, grained, or creosoted, and baskets in chief value of like material, 25 per centum ad valorem. 176.
House or cabinet furniture wholly or in chief value of wood, Furniture.wholly or partly finished, and manufactures of wood or bark, or of which wood or bark is the component material of chief value, not specially provided for in this section, 15 per centum ad valorem. SCHEDULE E—SUGAR, MOLASSES, AND MANUFACTURES OF.Schedule E.Sugar, molasses, and manufactures of. 177. Sugars, tank bottoms, sirups of cane juice, melada, concentrated Sugar, etc.melada, concrete and concentrated molasses, testing by the polariscope not above seventy-five degrees, seventy-one one-hundredths of 1 cent per pound, and for every additional degree shown by the polariscopic test, twenty-six one-thousandths of 1 cent per pound additional, and fractions of a degree in proportion; molasses testing not above forty degrees, 15 per centum ad valorem; testing above forty degrees and not above fifty-six degrees, 2¼ cents per gallon; testing above fifty-six degrees, 4½ cents per gallon; sugar drainings and sugar sweepings shall be subject to duty as molasses or sugar, as the case may be, according to polariscopic test: *Provided*, That the *Provisos*.Effective March 1, 1914.duties imposed in this paragraph shall be effective on and after the first day of March, nineteen hundred and fourteen, until which date the rates of duty provided by paragraph two hundred and sixteen of Vol. 36, p. 34.the tariff Act approved August fifth, nineteen hundred and nine, shall remain in force: *Provided, however*, That so much of paragraph two Color test abolished.hundred and sixteen of an Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes, approved August fifth, nineteen hundred and nine, as relates to the color test denominated as Number Sixteen Dutch standard in color, shall be and is hereby repealed: *Provided further*, That on and Free of duty after May 1, 1916.after the first day of May, nineteen hundred and sixteen, the articles hereinbefore enumerated in this paragraph shall be admitted free of duty. 178.
Maple sugar and maple sirup, 3 cents per pound; glucose or Maple sugar, etc.grape sugar, 1⅛ cents per pound; sugar cane in its natural state, or unmanufactured, 15 per centum ad valorem: *Provided*, That on and *Proviso*.Free after May 1, 1916.after the first day of May, nineteen hundred and sixteen, the articles hereinbefore enumerated in this paragraph shall be admitted free of duty. 179. Saccharin, 65 cents per pound.Saccharin. 180. Sugar candy and all confectionery not specially provided for Candy and confectionery.in this section, valued at 15 cents per pound or less, 2 cents per pound; 132Schedule E.Sugar, molasses, and manufactures of—Continued.valued at more than 15 cents per pound, 25 per centum ad valorem, The weight and the value of the immediate coverings, other than the outer packing case or other covering, shall be included in the dutiable weight and the value of the merchandise.
SCHEDULE F—Schedule F.Tobacco and manutures of.Wrapper, filler, and leaf tobacco.TOBACCO AND MANUFACTURES OF. 181. Wrapper tobacco, and filler tobacco when mixed or packed with more than 15 per centum of wrapper tobacco, and all leaf tobacco the product of two or more countries or dependencies when mixed or packed together, if unstemmed, SI.85 per pound: if stemmed, S2.50 per pound; filler tobacco not specially provided for in this section, if unstemmed, 35 cents per pound; if stemmed, 50 cents per pound. 182.
Definition of terms.The term wrapper tobacco as used in this section means that quality of leaf tobacco which has the requisite color, texture, and bum, and is of sufficient size for cigar wrappers, and the term filler Invoice requirements.tobacco means all other leaf tobacco. Collectors of customs shall not permit entry to be made, except under regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco, unless the invoices of the same shall specify in detail the character of such Examination for clarification.tobacco, whether wrapper or filler, its origin and quality.
In the examination for classification of any imported leaf tobacco, at least one bale, box, or package in every ten. and at least one in every invoice, shall be examined by the appraiser or person authorized by law to make such examination, and at least ten hands shall be examined in each examined bale, box, or package. 183. All other.All other tobacco, manufactured or unmanufactured, not specially provided for in this section, 55 cents per pound; scrap tobacco, 35 cents per pound. 184.
Snuff.Snuff and snuff flour, manufactured of tobacco, ground dry, or damp, and pickled, scented, or otherwise, of all descriptions, 55 cents per pound. 185. Cigars, cigarettes, and cheroots.Cigars, cigarettes, cheroots of all kinds, 84.50 per pound and 25 per centum ail valorem, and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. SCHEDULE G—Schedule G.Agricultural products and provisions.AGRICULTURAL PRODUCTS AND PROVISIONS. 186.
Horses and mules.Horses and mules, 10 per centum ad valorem. 187. Live animals.All live animals not specially provided for in this section, 10 per centum ad valorem. 188. Barley.Barley, 15 cents per bushel of forty-eight pounds. 189. Barley malt, 25 cents per bushel of thirty-four pounds. 190. Barley, pearled, patent, or hulled, 1 cent per pound. 191. Macaroni, etc.Macaroni, vermicelli, and all similar preparations, 1 cent per pound. 192. Oats.Oats, 6 cents per bushel of thirty-two pounds: oatmeal and rolled oats, 30 cents per one hundred pounds; oat hulls, 8 cents per one hundred pounds. 193.
Rice.Rice, cleaned, 1 cent per pound; uncleaned rice, or rice free of the outer hull and still having the inner cuticle on, f of 1 cent per pound: rice flour, and rice meal, and rice broken which will pass through a number twelve sieve of a kind prescribed by the Secretary of the Treasury, ¼ cent per pound; paddy, or rice having the outer hull on, ⅜ of 1 cent per pound. 194. Biscuits, etc.Biscuits, bread, wafers, cakes, and other baked articles, and puddings, by whatever name known, containing chocolate, nuts, fruit, or confectionery of any kind, and without regard to the component material of chief value, 25 per centum ad valorem. 133 195.
Butter and butter substitutes, 2½ cents per pound.Schedule G.Agricultural products and provisions—Con.Beans. 196. Cheese and substitutes therefor, 20 per centum ad valorem. 197. Beans, and lentils, not specially provided for, 25 cents per bushel of sixty pounds. 198. Beets of all kinds, 5 per centum ad valorem.Beets. 199. Beans, peas, prepared or preserved, or contained in tins, jars, Beans, etc., prepared, etc.bottles, or similar packages, including the weight of immediate coverings, 1 cent per pound; mushrooms and truffles, including the weight of immediate coverings, 2½ cents per pound. 200.
Vegetables, if cut, sliced or otherwise reduced in size, or if Vegetables, prepared, etc.parched or roasted, or if pickled, or packed in salt, brine, oil, or prepared in any way; any of the foregoing not specially provided for in this section, and bean stick or bean cake, miso, and similar products, 25 per centum ad valorem. 201. Pickles, including pickled nuts, sauces of all kinds, not specially Pickles.provided for in this section, and fish paste or sauce, 25 per centum ad valorem. 202.
Cider, 2 cents per gallon.Cider. 203. Eggs frozen or otherwise prepared or preserved in tins or Eggs.other packages, not specially provided for in this section, including the weight of the immediate coverings or containers, 2 cents per pound; frozen or liquid egg albumen, I cent per pound. 204. Eggs, dried, 10 cents per pound; eggs, yolk of, 10 per centum ad valorem. 205. Hay, $2 per ton.Hay. 206. Honey, 10 cents per gallon.Honey. 207. Hops, 16 cents per pound; hop extract and lupulin, 50 per Hops.centum ad valorem. 208.
Garlic, 1 cent per pound; onions, 20 cents per bushel of 57 Garlic and onions.pounds. 209. Peas, green or dried, in bulk or in barrels, sacks, or similar Peas.packages, 10 cents per bushel of sixty pounds; split peas, 20 cents per bushel of sixty pounds; peas in cartons, papers, or other similar packages, including the weight of the immediate covering, $ cent per pound. 210. Orchids, palms, azalea indica, and cut flowers, preserved or Flowers. plants, bulbs, etc.fresh, 25 per centum ad valorem; lily of the valley pips, tulips, narcissus, begonia, and gloxinia bulbs, $1 per thousand; hyacinth bulbs, astilbe, dielytra, and lily of the valley clumps, 82.50 per thousand; lily bulbs and calla bulbs or corms, 85 per thousand; herbaceous peony, Iris Kaempferri or Germanica, canna, dahlia, and amaryllis bulbs, 810 per thousand; all other bulbs, roots, root stocks, corms, and tubers, which are cultivated for their flowers or foliage, 50 cents per thousand: *Provided*, That all mature mother flowering bulbs *Proviso*.Propagating bulbs free.imported exclusively for propagating purposes shall be admitted free of duty. 211.
Stocks, cuttings, or seedlings of Myrobolan plum, Mahaleb or Stocks, cuttings, seedlings, etc.Mazzard cherry, Manetti multiflora and briar rose, Rosa Rugosa, three years old or less, 81 per thousand plants; stocks, cuttings, or seedlings of pear, apple, quince, and the Saint Julien plum, three years old or less, 81 per thousand plants; rose plants, budded, grafted, or grown on their own roots, 4 cents each; stocks, cuttings, and seedlings, of all fruit and ornamental trees, deciduous and evergreen shrubs and vines, and all trees, shrubs, plants, and vines commonly known as nursery or greenhouse stock, not specially provided for in this section, 15 per centum ad valorem. 212.
Seeds: Castor beans or seeds, 15 cents per bushel of fifty Seeds.pounds; flaxseed or linseed and other oil seeds not specially provided or in this section, 20 cents per bushel of fifty-six pounds; poppy seed, 15 cents per bushel of forty-seven pounds: mushroom spawn, and spinach seed, 1 cent per pound; canary seed, ½ cent per pound; 134Schedule G.Agricultural products and provisions—Continued.caraway seed, 1 cent per pound; anise seed, 2 cents per pound; beet (except sugar beet), carrot, corn salad, parsley, parsnip, radish, turnip, and rutabaga seed, 3 cents per pound; cabbage, collard, kale, and kohlrabi seed, 6 cents per pound; egg plant and pepper seed, 10 cents per pound; seeds of all kinds not specially provided for in *Proviso*.No allowance for impurities.this section, 5 cents per pound: *Provided*, That no allowance shall be made for dirt or other impurities in seeds provided for in this paragraph. 213.
Straw.Straw, 50 cents per ton. 214. Teazels.Teazels, 15 per centum ad valorem. 215. Vegetables.Vegetables in their natural state, not specially provided for in this section, 15 per centum ad valorem. 216. Fish.Fish, except shellfish, by whatever name known, packed in oil or in oil and other substances, in bottles, jars, kegs, tin boxes, or cans, 25 per centum ad valorem; all other fish, except shell fish, in tin packages, not specially provided for in this section, 15 per centum ad valorem; caviar and other preserved roe of fish, 30 per centum ad valorem: fish, skinned or boned, î of 1 cent per pound. 217.
Fruit, berries, etc.Apples, peaches, quinces, cherries, plums, and pears, green or ripe, 10 cents per bushel of fifty pounds; berries, edible, m their natural condition, J cent per quart; cranberries, 10 per centum ad valorem; all edible fruits, including berries, when dried, desiccated, evaporated, or prepared in any manner, not specially provided for in this section, 1 cent per pound; comfits, sweetmeats, and fruits of all kinds preserved or packed in sugar, or having sugar added thereto or preserved or packed in molasses, spirits, or their own juices, if containing no alcohol, or containing not over 10 per centum of alcohol, 20 per centum ad valorem if containing over 10 per centum of alcohol and not specially provided for in this section, 20 per centum ad valorem, and in addition $2.50 per proof gallon on the alcohol contained therein in excess of 10 per centum; jellies of all kinds, 20 per centum ad valorem; pineapples preserved m their own juice, 20 per centum ad valorem. 218.
Figs, 2 cents per pound; plums, prunes, and prunelles, 1 cent per pound; raisins and other dried grapes, 2 cents per pound; dates, 1 cent per pound; currants, Zante or other, 1½ cents per pound; olives, 15 cents per gallon. 219. Grapes.Figs, raisins, etc.Grapes in barrels or other packages, 25 cents per cubic foot of the capacity of the barrels or packages. 220. Citrus fruits.Lemons, limes, oranges, grapefruit, shaddocks, and pomelos in packages of a capacity of one and one-fourth cubic feet or less, 18 cents per package; in packages of capacity exceeding one and one-fourth cubic feet and not exceeding two and one-half cubic feet, 35 cents per package; in packages exceeding two and one-half and not exceeding five cubic feet, 70 cents per package; in packages exceeding five cubic feet or in bulk, ½ of 1 cent per pound. 221.
Orange peel, etc.Orange peel or lemon peel, preserved, candied, or dried, 1 cent per pound; coconut meat or copra desiccated, shredded, cut, or similarly prepared, and citron or citron peel, preserved, candied, or dried, 2 cents per pound. 222. Pineapples.Pineapples, in barrels or other packages. 6 cents per cubic foot of the capacity of the barrels or packages; m bulk, $5 per thousand. 223. Nuts.Almonds, not shelled, 3 cents per pound; almonds, shelled, 4 cents per pound; apricot and peach kernels, 3 cents per pound. 224.
Filberts and walnuts of all kinds, not shelled, 2 cents per pound; shelled, 4 cents per pound. 225. Peanuts or ground beans, unshelled, ⅜ of 1 cent per pound; shelled, ⅛ of 1 cent per pound. 226. Nuts of all kinds, shelled or unshelled, not specially provided for in this section, 1 cent per pound; but no allowance shall be made for dirt or other impurities in nuts of any kind, shelled or unshelled. 135 227. Venison, and other game, 1½ cents per pound; game birds, Schedule G.Agricultural products and provisions—Con.Meat extracts.dressed, 30 per centum ad valorem. 228.
Extract of meat, not specially provided for in this section, 10 cents per pound; fluid extract of meat, 5 cents per pound, but the dutiable weight of the extract of meat and of the fluid extract of meat shall not include the weight of the packages in which the same is imported. 229. Poultry, live, 1 cent per pound; dead, or prepared in any Poultry.manner, including the weight oi the immediate coverings or containers, 2 cents per pound. 230. Chicory root, raw, dried, or undried, but unground, 1 cent per Chicory.pound; chicory root, burnt or roasted, ground or granulated, or in roils, or otherwise prepared, and not specially provided for in this section, 2 cents per pound. 231.
Unsweetened chocolate and cocoa, prepared or manufactured, Chocolate and cocoa.not specially provided for in this section, 8 per centum ad valorem. Sweetened chocolate and cocoa, prepared or manufactured, not specially provided for in this section, valued at 20 cents per pound or less, 2 cents per pound; valued at more than 20 cents per pound, 25 per centum ad valorem. The weight and the value of the immediate coverings, other than the outer packing case or other covering, shall be included in the dutiable weight and the value of the merchandise. 232.
Cocoa butter or cocoa butterine, refined deodorized coconut Cocoa butter.oil, and all substitutes for cocoa butter, 3½ cents per pound. 233. Dandelion root, and acorns prepared, and articles used as Coffee substitutes.coffee, or as substitutes for coffee not specially provided for in this section, 2 cents per pound. 234. Starch, made from potatoes, 1 cent per pound; all other starch, Starch.including all preparations, from whatever substance produced, fit for use as starch, ½ cent per pound. 235.
Spices, unground: Cassia buds, cassia, and cassia vera; cinnamon Spices.and cinnamon chips; ginger root, unground and not preserved or candied; nutmegs; pepper, black or white; capsicum or red pepper, or cayenne pepper; and clove stems, 1 cent per pound; cloves, 2 cents per pound; pimento, ¾ of 1 cent per pound; sage, ½ cent per pound; mace, 8 cents per pound; Bombay or wild mace, 18 cents per pound: ground spices, in each case, the specific duty per pound enumerated m the foregoing part of this paragraph for unground spices, and in addition thereto a duty of 20 per centum ad valorem; mustard, ground or prepared, in bottles or otherwise, 6 cents per pound; all other spices not specially provided for in this section, including all herbs or herb leaves in glass or other small packages for culinary use, 20 per centum ad valorem. 236.
Vinegar, 4 cents per proof gallon. The standard proof for Vinegar.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, AND OTHER BEVERAGES.Schedule H.Spirits, wines, and other beverages. 237. Brandy and other spirits manufactured or distilled from grain Spirits.or other materials, and not specially provided for in this section, $2.60 per proof gallon. 238. Each and every gauge or wine gallon of measurement shall be Determination of proof.counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits or liquors of any kind imported snail be the same as that which is defined in the laws relating to internal revenue: *Provided*, That it shall be lawful for the Secretary *Provisos*.Ascertainment by distillation, etc.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 136 Schedule H.Spirits, wines, and other beverages—Continued.Retaliatory forfeiture.by the means prescribed by existing law or regulations: *And provided further*, That any brandy or other spirituous or distilled liquors imported in any sized cask, bottle, jug, or other packages, of or from any country, dependency, or province under whose laws similar sized casks, bottles, jugs, or other packages of distilled spirits, wine, or other beverage put up or filled in the United States are denied entrance into such country, dependency, or province, shall be Minimum size of casks.forfeited to the United States; and any brandy or other spirituous or distilled liquor imported in a cask of less capacity than ten gallons from any country shall be forfeited to the United States. 239.
Compounds.On all compounds or preparations of which distilled spirits are a component part of chief value there shall be levied a duty not less than that imposed upon distilled spirits. 240. Cordials, etc.Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and other spirituous beverages or bitters of all kinds, containing spirits, and not specially provided for in this section, $2.60 per proof gallon. 241. Minimum rates.So lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages than that fixed by law for the description of first proof; but it shall be increased Proportionate increase for stronger proof.in proportion for any greater strength than the strength of first proof, and all imitations of brandy 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, and in no case less than $1.75 per gallon. 242.
Bay rum.Bay rum or bay water, whether distilled or compounded, of first proof, and in proportion for any greater strength than first proof, $1.75 per gallon. 243. Sparkling wines.Champagne and all other sparkling wines, in bottles containing each not more than one quart and more than one pint, $9.60 per dozen; containing not more than one pint each and more than one-half pint, $4.80 per dozen; containing one-half pint each or less, $2.40 per dozen; in bottles or other vessels containing more than one quart each, in addition to S9.60 per dozen bottles, on the quantity in excess of one quart, at the rate of $3 per gallon; but no separate or additional duty shall be levied on the bottles. 244.
Still wines.Still wines, including ginger wine or ginger cordial, vermuth, and rice wine or sake, and similar beverages not specially provided for in t his section, in casks or packages other than bottles or jugs, if containing 14 per centum or less of absolute alcohol, 45 cents per gallon; if containing more than 14 per centum of absolute alcohol, CO cents per gallon. In bottles or jugs, per case of one dozen bottles or jugs, containing each not more than one quart and more than one pint, or twenty-four bottles or jugs containing each not more than one pint, $1.85 per case; and any excess beyond these quantities jugs shall be subject to a duty of 6 cents per pint or fractional part thereof, but no separate or additional duty Provisos.Stronger wines.shall be assessed on the bottles or jugs: *Provided*, That any wines, ginger cordial, or vermuth imported containing more than 24 per centum of alcohol shall be classed as spirits and pay duty accordingly:
No allowance for breakage, etc.*And, provided further*, That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, Exception.or distilled spirits, except that when it shall appear to the collector of customs from the gauger’s return, verified by an affidavit by the importer to be filed within five days after the delivery of the merchandise, that a cask or package has been broken or otherwise injured in transit from a foreign port and as a result thereof a part of its contents amounting to 10 per centum or more of the total value of the contents of the said cask or package in its condition as exported, has been lost, allowance therefor may be made in the liquidation of the duties.
Packages required.Wines, cordials, brandy, and other spirituous liquors, including bitters of all kinds, and bay rum or bay water, imported in bottles 137or jugs, shall be packed in packages containing not less than one Schedule H.Spirits, wines, and other beverages—Continued.dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs, and in addition thereto, duty shall be collected on the bottles or jugs at the rates which would be chargeable thereon if imported empty.
The Determination of strength.percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe. 245. Ale, porter, stout, and beer, in bottles or jugs, 45 cents per Ale, beer, etc.gallon, but no separate or additional duty shall be assessed on the bottles or jugs; otherwise than in bottles or jugs, 23 cents per gallon. 246. Malt extract, fluid, in casks, 23 cents per gallon; in bottles Malt extract.or jugs, 45 cents per gallon; solid or condensed, 45 per centum ad valorem. 247.
Cherry juice and prune juice, or prune wine, and other fruit Fruit juices.juices, and fruit sirup, not specially provided for in this section, containing no alcohol or not more than 18 per centum of alcohol. 70 cents per gallon; if containing more than 18 per centum of alcohol, 70 cents per gallon and in addition thereto $2.07 per proof gallon on the alcohol contained therein. 248. Ginger ale, ginger beer, lemonade, soda water, and other Nonalcoholic beverages.similar beverages containing no alcohol, in plain green or colored, molded or pressed, glass bottles, containing each not more than one-half pint, 12 cents per dozen; containing each more than one-half pint and not more than three-fourths of a pint, 18 cents per dozen; containing more than three-fourths of a pint each and not more than one and one-half pints, 28 cents per dozen; but no separate or additional duty shall be assessed on the bottles; if imported otherwise than in plain green or colored, molded or pressed, glass bottles, or in such bottles containing more than one and one-half pints each, 50 cents per gallon, and in addition thereto duty shall be collected on the bottles, or other coverings, at the rates which would be chargeable thereon if imported empty.
Beverages not specially provided for containing not more than 2 per centum of alcohol shall be assessed for duty under this paragraph. 249. All mineral waters and all imitations of natural mineral Mineral waters.waters, and all artificial mineral waters not specially provided for in this section, in bottles or jugs containing not more than one-half pint, 10 cents per dozen bottles; if containing more than one-half pint and not more than one pint, 15 cents per dozen bottles; if containing more than one pint and not more than one quart, 20 cents per dozen bottles; if imported in bottles or in jugs containing more than one quart, 18 cents per gallon; if imported otherwise than in bottles or jugs, 8 cents per gallon; and in addition thereto, on all of the foregoing, duty shall be collected upon the bottles or other containers at one-third of the rates that would be charged thereon if imported empty or separately.
SCHEDULE I—COTTON MANUFACTURES.Schedule I.Cotton manufactures.Thread, yarn. etc.Not combed, bleached, etc. 250. Cotton thread and carded yarn, warps, or warp yam, whether on beams or in bundles, skeins, or cops, or in any other form, not combed, bleached, dyed, mercerized, or colored, except spool thread of cotton, crochet, darning and embroidery cottons, hereinafter provided for, shall be subject to the following rates of duty: Numbers up to and including number nine, 5 per centum ad valorem;
Classification.exceeding number nine and not exceeding number nineteen, 71 per centum ad valorem; exceeding number nineteen and not exceeding number thirty-nine, 10 per centum ad valorem; exceeding number thirty-nine and not exceeding number forty-nine, 15 per centum ad valorem; exceeding number forty-nine and not exceeding 138Schedule I.Cotton manufactures—Continued.number fifty-nine, 17½ per centum ad valorem; exceeding number fifty-nine and not exceeding number seventy-nine, 20 per centum ad valorem; exceeding number seventy-nine and not exceeding number ninety-nine, 22½ per centum ad valorem; exceeding number Combed, bleached, etc.ninety-nine, 25 per centum ad valorem.
When combed, bleached, dyed, mercerized, or colored, they shall be subject to the following rates of duty: Numbers up to and including number nine, 7½ per centum ad valorem; exceeding number nine and not exceeding number nineteen, 10 per centum ad valorem’; exceeding number nineteen and not exceeding number thirty-nine, 12½ per centum ad valorem; exceeding number thirty-nine and not exceeding number forty-nine, 17½ per centum ad valorem; exceeding number forty-nine and not exceeding number fifty-nine, 20 per centum ad valorem; exceeding number fifty-nine and not exceeding number seventy-nine, 22½ per centum ad valorem; exceeding number seventy-nine and not exceeding number ninety-nine, 25 per centum ad valorem; exceeding number Waste, flocks, etc.ninety-nine, 27½ per centum ad valorem.
Cotton waste and flocks, manufactured or otherwise advanced in value, cotton card laps, roping, sliver, or roving, 5 per centum ad valorem. 251. Spool thread.Spool thread of cotton, crochet, darning, and embroidery cottons, on spools, reels, or balls, or in skeins, cones, or tubes, or in any other form, 15 per centum ad valorem. 252. Cloth.Not bleached, etc.Cotton cloth, not bleached, dyed, colored, stained, painted, printed, woven figured, or mercerized, containing yams the average number of which does not exceed number nine, 7½ per centum ad valorem; exceeding number nine and not exceeding number nineteen, 10 per centum ad valorem; exceeding number nineteen and not exceeding number thirty-nine, 12½ per centum ad valorem; exceeding number thirty-nine and not exceeding number forty-nine, 17½ per centum ad valorem; exceeding number forty-nine and not exceeding number fifty-nine, 20 per centum ad valorem; exceeding number fifty-nine and not exceeding number seventy-nine, 22½ per centum ad valorem; exceeding number seventy-nine and not exceeding number ninety-nine, 25 per centum ad valorem; exceeding number ninety-nine, 27½ Bleached, dyed, etc.per centum ad valorem.
Cotton cloth when bleached, dyed, colored, stained, painted, printed, woven figured, or mercerized, containing yarn the average number of which does not exceed number nine, 10 per centum ad valorem; exceeding number nine and not exceeding number nineteen, 12½ per centum ad valorem; exceeding number nineteen and not exceeding number thirty-nine, 15 per centum ad valorem; exceeding number thirty-nine and not exceeding number forty-nine, 20 per centum ad valorem; exceeding number forty-nine and not exceeding number fifty-nine, 22½ per centum ad valorem; exceeding number fifty-nine and not exceedmg number seventy-nine, 25 per centum ad valorem; exceeding number seventy-nine and not exceeding number ninety-nine, 27½ per centum ad valorem; exceeding Plain gauze, etc.number ninety-nine, 30 per centum ad valorem; plain gauze or leno woven cotton nets or nettings shall be classified for duty as cotton cloth. 253.
Cloth defined.The term cotton cloth, or cloth, wherever used in the paragraphs of this schedule, unless otherwise specially provided for, shall be held to include all woven fabrics of cotton, in the piece, whether figured, fancy, or plain, and shall not include any article, finished or Determination of rates.unfinished, made from cotton cloth. In the ascertainment of the condition of the cloth or yarn upon which the duties imposed upon cotton cloth are made to depend, the entire fabric and all parts thereof shall be included.
The average number of the yarn in cotton cloth herein provided for shall be obtained by taking the length of the thread or yam to be equal to the distance covered by it in the cloth in the condition as imported, except that all clipped threads shall be measured as if continuous; in counting the threads all ply yarns shall be 139separated into singles and the count taken of the total singles; the Schedule I.Cotton manufactures—Continued.weight shall be taken after any excessive sizing is removed by boiling or other suitable process. 254.
Cloth composed of cotton or other vegetable fiber and silk, Cloth of cotton and other fibers.whether known as silk-striped sleeve linings, silk stripes, or otherwise, of which cotton or other vegetable fiber is the component material of chief value, and tracing cloth, 30 per centum ad valorem; cotton cloth filled or coated, all oilcloths (except silk oilcloths and oilcloths for floors), and cotton window hollands, 25 per centum ad valorem; waterproof cloth composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value or of cotton or other vegetable fiber and india rubber, 25 per centum ad valorem. 255.
Handkerchiefs or mufflers composed of cotton, not specially Handkerchiefs and mufflers.provided for in this section, whether finished or unfinished, not hemmed, 25 per centum ad valorem; hemmed, or hemstitched, 30 per centum ad valorem. 256. Clothing, ready-made, and articles of wearing apparel of Clothing.every description, composed of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, or of cotton or other vegetable fiber and india rubber, made up or manufactured, wholly or in part, by the tailor, seamstress, or manufacturer, and not otherwise specially provided for in this section, 30 per centum ad valorem; shirt collars and cuffs of cotton, not specially provided for in this section, 30 per centum ad valorem. 257.
Plushes, velvets, plush or velvet ribbons, velveteens, corduroys, Pile fabrics, plushes, velvets, etc.and all pile fabrics, cut or uncut, whether or not the pile covers the entire surface; any of the foregoing composed wholly or in chief value of cotton or other vegetable fiber, except flax, hemp, or ramie; and manufactures or articles in any form, including such as are commonly known as bias dress facings or skirt bindings, made or cut from plushes, velvets, velveteens, corduroys, or other pile fabrics composed of cotton or other vegetable fiber, except flax, hemp, or ramie, 40 per centum ad valorem. 258.
Curtains, table covers, and all articles manufactured of cotton Curtains, tapestries, etc.chenille, or of which cotton chenille is the component material of chief value, tapestries, and other Jacquard figured upholstery goods, composed wholly or in chief value of cotton or other vegetable fiber: any of the foregoing, in the piece or otherwise, 35 per centum ad valorem; all other Jacquard figured manufactures of cotton or of which cotton is the component material of chief value, 30 per centum ad valorem. 259.
Stockings, hose and half hose, made on knitting machines or Stockings, hose, etc.frames, composed of cotton or other vegetable fiber, and not otherwise specially provided for in this section, 20 per centum ad valorem. 260. Stockings, hose and 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 stockings, hose and half hose, and clocked stockings, hose and half hose, all of the above composed of cotton or other vegetable fiber, finished or unfinished; if valued at not more than 70 cents per dozen pairs, 30 per centum ad valorem; if valued at more than 70 cents, and not more than $1.20 per dozen pairs, 40 per centum ad valorem; if valued at more than $1.20 per dozen pairs, 50 per centum ad valorem.
Gloves by whatever process made, composed wholly or in chief Cotton gloves.value of cotton, 35 per centum ad valorem. 261. Shirts and drawers, pants, vests, union suits, combination Underwear, knitted.suits, tights, sweaters, corset covers, and all underwear and wearing apparel of every description, not specially provided for in this section, made wholly or in part on knitting machines or frames, or knit by hand, finished or unfinished, not including such as are trimmed with 140Schedule I.Cotton manufactures—Continued.lace, imitation lace or crochet or as are embroidered and not including stockings, hose and half hose, composed of cotton or other vegetable fiber, 30 per centum ad valorem. 262.
Bandings, beltings, etc.Bandings, belts, beltings, bindings, bone casings, cords, tassels, cords and tassels, garters, tire fabric or fabric suitable for use in pneumatic tires, suspenders and braces, and fabrics with fast edges not exceeding twelve inches in width, all of the foregoing made of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, or of cotton or other vegetable fiber and india rubber, and not embroidered by hand or machinery; spindle banding, woven, braided, or twisted lamp, stove, or candle wicking made of cotton or other vegetable fiber; loom harness, healds, or collets made of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value: boot, shoe, and corset lacings made of cotton or other vegetable fiber; and labels for garments or other articles, composed of cotton or other vegetable fiber, 25 per centum ad valorem; belting for machinery made of cotton or other vegetable fiber and india rubber, or of which cotton or other vegetable fiber is the component material of chief value, 15 per centum ad valorem. 263.
Table damask.Cotton table damask, and manufactures of cotton table damask, or of which cotton table damask is the component material of chief value, not specially provided for in this section, 25 per centum ad valorem. 264. Towels, blankets, sheets, etc.Towels, bath mats, quilts, blankets, polishing cloths, mop cloths, wash rags or cloths, sheets, pillowcases, and batting, any of the foregoing made of cotton, or of which cotton is the component material of chief value, not embroidered nor in part of lace and not otherwise provided for, 25 per centum ad valorem. 265.
Nottingham lace articles.Lace window curtains, pillow shams, and bed sets, finished or unfinished, made on the Nottingham lace-curtain machine, and composed of cotton or other vegetable fiber, when counting not more than six points or spaces between the warp threads to the inch, 35 per centum ad valorem; when counting more than six and not more than eight points or spaces to the inch, 40 per centum ad valorem; when counting nine or more points or spaces to the inch, 45 per centum ad valorem. 266.
Articles not specially provided for.All articles made from cotton cloth, whether finished or unfinished, and all manufactures of cotton or of which cotton is the component material of chief value, not specially provided for in this section, 30 per centum ad valorem. SCHEDULE J—Schedule J.Flax, hemp, and jute, and manufactures of.FLAX, HEMP, AND JUTE, AND MANUFACTURES OF. 267. Jute yarns.Single yarns made of jute, not finer than five lea or number, 15 per centum ad valorem; if finer than five lea or number and yams made of jute not otherwise specially provided for in this section, 20 per centum ad valorem. 268.
Cables and cordage.Cables and cordage, composed of istle, Tampico fiber, manila, sisal grass or sunn, or a mixture of these or any of them, ½ cent per pound; cables and cordage made of hemp, tarred or untarred , 1 cent per pound. 269. Threads, twines, and cords.Threads, twines, or cords, made from yam not finer than five lea or number, composed of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, 20 per centum ad valorem; if made from yarn finer than five lea or number, 25 per centum ad valorem. 270.
Single yarns.Single yarns, made of flax, hemp, or ramie, or a mixture of any of them, not finer than eight lea or number, 12 per centum ad 141valorem; finer than eight lea or number and not finer than eighty lea or number, 20 per centum ad valorem; finer than eighty lea Schedule J.Flax, hemp, and jute, and manufacture of—Continued.Ramie silver or roving.or number, 10 per centum ad valorem; ramie sliver or roving, 15 per centum ad valorem. 271. Gill nettings, nets, webs, and seines made of flax, hemp, or Nettings, seines, etc.ramie, or a mixture of any of them, or of which any of them is the component material of chief value, 25 per centum ad valorem. 272.
Floor mattings, plain, fancy, or figured, including mats and Floor mattings.rugs, manufactured from straw, round or split, or other vegetable substances, not otherwise provided for in this section, and having a warp of cotton, hemp, or other vegetable substances, including what are commonly known as China, Japan, and India straw matting, 2½ cents per square yard. 273. Carpets, carpeting, mats and rugs made of flax, hemp, jute, Carpets, etc.or other vegetable fiber (except cotton), 30 per centum ad valorem. 274.
Hydraulic or flume hose, made in whole or in part of cotton, Hydraulic hose.flax, hemp, ramie, or jute, 7 cents per pound. 275. Tapes composed wholly or in part of flax, woven with or without Tapes.metal threads, on reels, spools, or otherwise, and designed expressly for use in the manufacture of measuring tapes, 20 per centum ad valorem. 276. Linoleum, plain, stamped, painted, or printed, including corticine Floor coverings, oil-cloth, etc.and cork carpet, figured or plain, also linoleum known as granite and oak plank, 30 per centum ad valorem; inlaid linoleum, 35 per centum ad valorem; oilcloth for floors, plain, stamped, painted, or Erin ted, 20 per centum ad valorem; mats or rugs made of oilcloth, noleum, corticine, or cork carpet shall be subject to the same rate of duty as herein provided for oilcloth, linoleum, corticine, or cork carpet. 277.
Shirt collars and cuffs, composed in whole or in part of linen, Linen collars and cuffs.30 per centum ad valorem. 278. Bands, bandings, belts, beltings, bindings, cords, ribbons, Bands, beltings, etc.tapes, webs and webbings, all the foregoing composed wholly of flax, hemp, or ramie, or of flax, hemp, or ramie and india rubber, and not otherwise specially provided for m this section, 30 per centum ad valorem; wearing apparel composed wholly of flax, hemp, or ramie, or of flax, hemp, or ramie and india rubber, 40 per centum ad valorem. 279.
Plain woven fabrics of single jute yarns, by whatever name Jute fabrics.known, bleached, dyed, colored, stained, painted, printed, or rendered noninflammable by any process, 10 per centum ad valorem. 280. All pile fabrics, whether or not the pile covers the entire surface; Pile fabrics.composed of flax, hemp, or ramie, or of which flax, hemp, or ramie is the component material of chief value, and all articles and manufactures made from such fabrics, not specially provided for in this section, 40 per centum ad valorem. 281.
Bags or sacks made from plain woven fabrics, of single jute Jute bags and sacks.yarns, not dyed, colored, stained, painted, printed, or bleached, 10 per centum ad valorem. 282. Handkerchiefs composed of flax, hemp, or ramie, or of which Handkerchiefs.these substances, or any oi them, is the component material of chief value, whether in the piece or otherwise, and whether finished or unfinished, not hemmed or hemmed only, 35 per centum ad valorem; if hemstitched, or imitation hemstitched, or revered, or with drawn threads, but not embroidered, initialed, or m part of lace, 40 per centum ad valorem. 283.
Plain woven fabrics, not including articles, finished or unfinished, Woven fabrics.of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value, including such as is known as shirting cloth, 30 per centum ad valorem. 284. All woven articles, finished or unfinished, and all manufactures Woven articles not specially provided for.of flax, hemp, ramie, or other vegetable fiber, or of which these sub142Schedule J.Flax, hemp, and jute, and manufactures of—Continued.Istle or tampico, dressed, etc.stances, or any of them, is the component material of chief value, not specially provided for in this section, 35 per centum ad valorem. 285.
Istle or tampico, when dressed, dyed, or combed, 20 per centum ad valorem. SCHEDULE K—Schedule K.Wool and manufactures of.WOOL AND MANUFACTURES OF. 286. Combed wool, etc.Combed wool or tops and roving or roping made wholly or in part of wool or camel’s hair, and on other wool and hair which have been advanced in any manner or by any process of manufacture beyond the washed or scoured condition, not specially provided for in this section, 8 per centum ad valorem. 287. Yarns.Yarns made wholly or in chief value of wool, 18 per centum ad valorem. 288.
Cloths, knit fabrics, etc.Cloths, knit fabrics, felts not woven, and all manufactures of every description made, by any process, wholly or in chief value of wool, not specially provided for in this section. 35 per centum ad valorem; cloths if made in chief value of cattle hair or horse hair, not Plushes, pile fabrics, etc.specially provided for in this section, 25 per centum ad valorem; plushes, velvets, and all other pile fabrics, cut or uncut, woven or knit, whether or not the pile covers the entire surface, made wholly or in chief value of wool, and articles made wholly or in chief value of such plushes, Stockings, hose, etc.velvets, or pile fabrics, 40 per centum ad valorem; stockings, hose and half hose, made on knitting machines or frames, composed wholly or in chief value of wool, not specially provided for in this section, 20 per centum ad valorem; stockings, hose and 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 stockings, hose and half hose, and clocked stockings, hose and half hose, gloves and mittens, all of the above, composed wholly or in chief value of wool, if valued at not more than SI.20 per dozen pairs, 30 per centum ad valorem; if valued at more than $1.20 per dozen pairs, Camel’s hair press cloth.40 per centum ad valorem; press cloth composed of camel’s hair, not specially provided for in this section, 10 per centum ad valorem. 289.
Blankets and flannels.Blankets and flannels, composed wholly or in chief value of wool, 25 per centum ad valorem; flannels composed wholly or in chief value of wool, valued at above 50 cents per pound, 30 per centum ad valorem. 290. Dress goods.Women’s and children’s dress goods, coat linings, Italian cloths, bunting, and goods of similar description and character, composed wholly or in chief value of wool, and not specially provided for m this section, 35 per centum ad valorem. 291.
Wearing apparel.Clothing, ready-made, and articles of wearing apparel of every description, including shawls whether knitted or woven, and knitted articles of every description made up or manufactured wholly or in part, and not specially provided for in this section, composed wholly or in chief value of wool, 35 per centum ad valorem. 292. Webbings, bandings, etc.Webbings, suspenders, braces, bandings, belts, beltings, bindings, cords, cords and tassels, and ribbons; any of the foregoing made of wool or of which wool or wool and india rubber are the component materials of chief value, and not specially provided for in this section, 35 per centum ad valorem. 293.
Carpets.Aubusson, Axminster, moquette, and chenille carpets, figured or plain, and all carpets or carpeting of like character or description, 35 per centum ad valorem. 294. Saxony, Wilton, and Tournay velvet carpets, figured or plain, and all carpets or carpeting of like character or description, 30 per centum ad valorem. 295. Brussels carpets, figured or plain, and all carpets or carpeting of like character or description, 25 per centum ad valorem. 143 296. Velvet and tapestry velvet carpets, figured or plain, printed Schedule K.Wool and manufactures of—Continued.on the warp or otherwise, and all carpets or carpeting of like character or description, 30 per centum ad valorem. 297.
Tapestry Brussels carpets, figured or plain, and all carpets or carpeting of like character or description, printed on the warp oi otherwise, 20 per centum ad valorem. 298. Treble ingrain, three-ply, and all-chain Venetian carpets, 2C per centum ad valorem. 299. Wool Dutch and two-ply ingrain carpets, 20 per centum ad valorem. 300. Carpets of every description, woven whole for rooms, and Rugs, etc.Oriental, Berlin, Aubusson, Axminster, and similar rugs, 50 per centum ad valorem. 301.
Druggets and bookings, printed, colored, or otherwise, 20 per Druggets.centum ad valorem. 302. Carpets and carpeting of wool or cotton, or composed in part Carpets of wool and cotton, etc.of either of them, not specially provided for in this section, and on mats, matting, and rugs of cotton, 20 per centum ad valorem. 303. Mats, rugs for floors, screens, covers, hassocks, bed sides, art Mats, etc.squares, and other portions of carpets or carpeting, composed wholly or in part of wool, and not specially provided for in this section, shall be subjected to the rate of duty herein imposed on carpets or carpeting of like character or description. 304.
Whenever in this section the word “wool” is used in connection Definition of “wool.”with a manufactured article of which it is a component material, it shall be held to include wool or hair of the sheep, camel, or other like animals, whether manufactured by the woolen, worsted, felt, or any other process. 305. Hair of the Angora goat, alpaca, and other like animals, and Angora goat, etc.Hair.all hair on the skin of such animals, 15 per centum ad valorem. 306. Tops made from the hair of the Angora goat, alpaca, and other Tops.like animals, 20 per centum ad valorem. 307.
Yarns made of the hair of the Angora goat, alpaca, and other Yarn.like animals, 25 per centum ad valorem. 308. Cloth and all manufactures of every description made by any Cloth.process, wholly or in chief value of the hair of the Angora goat, alpaca, and other like animals, not specially provided for in this section, 40 per centum ad valorem. 309. Plushes, velvets, and all other pile fabrics, cut or uncut, woven Pile fabrics.or knit, whether or not the pile covers the entire surface, made wholly or partly of the hair of the Angora goat, alpaca, or other like animals, and articles made wholly or in chief value of such plushes, velvets, or pile fabrics, 45 per centum ad valorem. 310.
The provisions of this schedule
(K)shall be effective on and In effect January 1, 1914.Vol. 36, p. 52.after the first day of January, nineteen hundred and fourteen, until which date the rates of duty now provided by Schedule K of the existing law shall remain in full force and effect. SCHEDULE L—Schedule L.Silks and silk goods.SILKS AND SILK GOODS. 311. Silk partially manufactured from cocoons or from waste silk Carded, combed, etc.and not further advanced or manufactured than carded or combed silk, and silk noils exceeding two inches in length, 20 cents per pound. 312. Spun silk or schappe silk yarn, 35 per centum ad valorem.Spun yarn. 313. Thrown silk not more advanced than singles, tram, or organzine, Thrown silk, etc.sewing silk, twist, floss, and silk threads oryarns of every description made from raw silk, 15 per centum ad valorem. 314. Velvets, plushes, chenilles, velvet or plush ribbons, or other Velvets, plushes, etc.pile fabrics, composed of silk or of which silk is the component material of chief value, 50 per centum ad valorem. 144 315. Schedule L.Silks and silk goods—Continued.Handkerchiefs and mufflers.Handkerchiefs or mufflers composed wholly or in chief value of silk, finished or unfinished; if cut, not hemmed or hemmed only, 40 per centum ad valorem; if hemstitched or imitation hemstitched, or revered, or having drawn threads, but not embroidered in any manner with an initial letter, monogram, or otherwise, 50 per centum ad valorem. 316. Ribbons, bandings, etc.Ribbons, bandings, including hatbands, belts, beltings, bindings, all of the foregoing not exceeding twelve inches in width and if with fast edges, bone casings, braces, cords, cords and tassels, garters, suspenders, tubings, and webs and webbings; all the foregoing made of silk or of which silk or silk and india rubber are the component materials of chief value, if not embroidered in any manner, and not specially provided for in this section, 45 per centum ad valorem. 317. Wearing apparel.Clothing, ready-made, and articles of wearing apparel of every description, including knit goods, made up or manufactured in whole or in part by the tailor, seamstress, or manufacturer; all the foregoing composed of silk or of which silk or silk and india rubber are the component materials of chief value, not specially provided for in this section, 50 per centum ad valorem. 318. Woven fabrics.Woven fabrics, in the piece or otherwise, of which silk is the component material of chief value, and all manufactures of silk, or of which silk or silk and india rubber are the component materials of chief value, not specially provided for in this section, 45 per centum ad valorem. 319. Artificial silk or horsehair.Yarns, threads, filaments of artificial or imitation silk, or of artificial or imitation horsehair, by whatever name known, and by whatever process made, 35 per centum ad valorem; beltings, cords, tassels, ribbons, or other articles or fabrics composed wholly or in chief value of yarns, threads, filaments, or fibers of artificial or imitation silk or of artificial or imitation horsehair, or of yarns, threads, filaments or fibers of artificial or imitation silk, or of artificial or imitation horsehair and india rubber, by whatever name known, and by whatever process made, 60 per centum ad valorem. SCHEDULE M—Schedule M.Papers and books.PAPERS AND BOOKS. 320. Sheathing paper, pulpboard, etc.Sheathing paper, pulpboard in rolls, not laminated, roofing felt, common paper-box board, not coated, lined, embossed, printed or decorated in any manner, nor cut into shapes for boxes or other articles, 5 per centum ad valorem. 321. Filter masse.Filter masse or filter stock, composed wholly or in part of wood pulp, wood flour, cotton or other vegetable fiber, 20 per centum ad valorem. 322. Printing paper.*Post*, p. 160.Printing paper (other than paper commercially known as handmade or machine handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or bindings, not specially provided for in this section, valued above *Proviso*.Countervailing duty If export duty, etc., imposed.2½ cents per pound, 12 per centum ad valorem: *Provided, however*, That if any country, dependency, province, or other subdivision of government shall impose any export duty, export license fee, or other charge of any kind whatsoever (whether in the form of additional charge or license fee or otherwise) upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp, there snail be imposed upon printing paper, valued above 2½ cents per pound, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, an additional duty equal to the amount of the highest export duty or other export charge imposed by such country, dependency, province, or other subdivision of government, upon either printing paper, or upon an amount of 145wood pulp, or wood for use in the manufacture of wood pulp necessary Schedule M.Paper and books—Continued.Copying, stereotype, etc., paperto manufacture such printing paper. 323. Papers commonly known as copying paper, stereotype paper, bibulous paper, tissue paper, pottery paper, letter-copying books, wholly or partly manufactured, crêpe paper and filtering paper, and articles manufactured from any of the foregoing papers or of which such paper is the component material of chief value, 30 per centum ad valorem. 324. Papers wholly or partly covered with metal leaf or with gelatin Coated surface, etc.or flock, papers with white coated surface or surfaces, calender plate finished, hand dipped marbleized paper, parchment paper, and lithographic transfer paper not printed, 25 per centum ad valorem; papers with coated surface or surfaces suitable for covering boxes, not specially provided for, whether or not embossed or printed except by lithographic process, 40 per centum ad valorem; all other paper with coated surface or surfaces not specially provided for in this section; uncoated papers, gummed, or with the surface or surfaces wholly or partly decorated or covered with a design, fancy effect, pattern, or character, whether produced in the pulp or otherwise except by lithographic process, cloth-lined or reenforced papers, and grease-proof Cloth-lined, etc.and imitation parchment papers which have been supercalendered and rendered transparent or partially so, by whatever name known, all other grease-proof and imitation parchment papers, not specially provided for in this section, by whatever name known, bags, envelopes, and all other articles composed wholly or in chief value of any of the foregoing papers, not specially provided for in this section, and all Boxes, etc.boxes of paper or papier mâche or wood covered with any of the foregoing papers or covered or lined with cotton or other vegetable fiber, 35 per centum ad valorem; albuminized or sensitized paper or paper Photographic paperotherwise surface-coated for photographic purposes, 25 per centum ad valorem; plain basic papers for albuminizing, sensitizing, baryta coating, or for photographic or solar printing processes, 15 per centum ad valorem. 325. Pictures, calendars, cards, booklets, labels, flaps, cigar bands, Lithographically printed articles.placards, and other articles composed wholly or in chief value of paper lithographically printed in whole or in part from stone, gelatin, metal, or other material (except boxes, views of American scenery or objects, and music, and illustrations when forming a part of a periodical or newspaper or of bound or unbound books, accompanying the same, not specially provided for in this section) shall pay duty at the following rates: Labels and flaps printed in less than eight colors (bronze Labels, flaps, and cigar bands.printing to be counted as two colors), but not printed in whole or in part of metal leaf, 15 cents per pound; cigar bands of the same number of colors and printings, 20 cents per pound; labels and flaps printed in eight or more colors (bronze printing to be counted as two colors), but not printed in whole or in part of metal leaf, 20 cents per pound; cigar bands of the same number of colors and printings, 25 cents per pound; labels and flaps printed in whole or in part of metal leaf, 35 cents per pound; cigar bands printed in whole or in part of metal leaf, 40 cents per pound; booklets, 7 cents per pound; all other articles not Booklets, etc.exceeding eight one-thousandths of an inch in thickness, 15 cents per pound; exceeding eight one-thousandths of an inch and not exceedmg twenty one-thousandths of an inch in thickness and less than thirty-five square inches cutting size in dimension, 5 cents per pound; exceeding eight and not exceeding twenty one-thousandths of an inch in thickness and thirty-five square inches and over cutting size in dimension, 7 cents per pound; exceeding twenty one-thousandths of an inch in thickness, 5 cents per pound, providing that in the case of articles hereinbefore specified the thickness which shall determine the rate of duty to be imposed shall be that of the thinnest litho146Schedule M.Paper and books—Continued.graphed material found in the article, but for the purpose of this paragraph the thickness of lithographs mounted or pasted upon paper, cardboard, or other material shall be the combined thickness of the lithograph and the foundation upon which it is mounted or pasted; Children’s books, fashion magazines, etc.books of paper or other material for children’s use, lithographically printed in whole or in part, not exceeding in weight twenty-four ounces each, 4 cents per pound; fashion magazines or periodicals printed in whole or in part by lithographic process or decorated by hand, 6 cents per pound; booklets, wholly or in chief value of paper, decorated in whole or in part by hand or by spraying, whether or not Decalcomanias.lithographed, 10 cents per pound; decalcomanias in ceramic colors, weighing not over one hundred pounds per thousand sheets, on a basis of twenty by thirty inches in dimensions, 60 cents per pound; all other decalcomanias, except toy decalcomanias, 15 cents per pound. 326. Writing paper, etc.Writing, letter, note, drawing, handmade paper and paper commercially known as handmade paper and machine handmade paper, japan paper and imitation japan paper by whatever name known, and ledger, bond, record, tablet, typewriter, and onionskin and imitation onionskin papers calendered or uncalendered, whether or not any such paper is ruled, bordered, embossed, printed, lined, or decorated in any manner, 25 per centum ad valorem. 327. Envelopes.Paper envelopes, folded or flat, not specially provided for in this section, 15 per centum ad valorem. 328. Cardboard, etc.Jacquard designs on ruled paper, or cut on Jacquard cards, and parts of such designs, cardboard and bristol board, press boards or press paper, paper hangings with paper back or composed wholly or in chief value of paper, and wrapping paper not specially provided for in this section, 25 per centum ad valorem. 329. Books, etc.Books of all kinds, bound or unbound, including blank books, slate books and pamphlets, engravings, photographs, etchings, maps, charts, music in books or sheets, and printed matter, all the foregoing, and not specially provided for in this section, 15 per centum ad United States views.valorem. Views of any landscape, scene, building, place or locality in the United States, on cardboard or paper, not thinner than eight one-thousandths of one inch, by whatever process printed or produced, including those wholly or in part produced by either lithographic or photogelatin process (except show cards), bound or unbound, or in any other form, 20 cents per pound: thinner than eight one-thousandths of one inch, $2 per thousand. 330. Albums.Photograph, autograph, scrap, post-card, and postage-stamp albums, wholly or partly manufactured, 25 per centum ad valorem. 331. Playing cards.Playing cards, 60 per centum ad valorem. 332. Manufactures not specially provided for.Papers or cardboard, cut, die cut, or stamped into designs or shapes, such as initials, monograms, lace, borders, or other forms, and all post cards, not including American views, plain, decorated, embossed, or printed, except by lithographic process, and all papers and manufactures of paper or of which paper is the component material of chief value, not specially provided for in this section, 25 per centum ad valorem. SCHEDULE N—Schedule N.Sundries.SUNDRIES. 333. Beads and spangles.Beads and spangles of all kinds, including imitation pearl beads, not threaded or strung, or strung loosely on thread for facility in transportation only, 35 per centum ad valorem; curtains, and other articles not embroidered nor appliquéd and not specially provided for in this section, composed wholly or in chief value of beads or spangles made of glass or paste, gelatin, metal, or other material, 50 per centum ad valorem. 334. Braids, etc.Ramie hat braids, 40 per centum ad valorem; manufactures of ramie hat braids, 50 per centum ad valorem. 147 335. Braids, plaits, laces, and willow sheets or squares, composed Schedule N.Sundries—Continued.Hat braids, etc., of straw, etc.wholly or in chief value of straw, chip, grass, palm leaf, willow, osier, rattan, real horsehair, cuba bark, or manila hemp, suitable for making or ornamenting hats, bonnets, or hoods, not bleached, dyed, colored, or stained, 15 per centum ad valorem; if bleached, dyed, colored, or stained, 20 per centum ad valorem; hats, bonnets, and hoods composed wholly or in chief value of straw, chip, grass, palm leaf, willow, osier, rattan, cuba bark, or manila hemp, whether wholly or partly manufactured, but not blocked or trimmed, 25 per centum ad valorem; if blocked or trimmed, and in chief value of such materials, 40 per centum ad valorem. But the terms “grass” and “straw” shall be Meaning of terms.understood to mean these substances in their natural form and structure, and not the separated fiber thereof. 336. Brooms, made of broom corn, straw, wooden fibre, or twigs, Brooms, brushes, etc.15 per centum ad valorem; brushes and feather dusters of all kinds, and hair pencils in quills or otherwise, 35 per centum ad valorem. 337. Bristles, sorted, bunched, or prepared, 7 cents per pound.Bristles. 338. Button forms of lastings, mohair or silk cloth, or other manufactures Button forms.of cloth, woven or made in patterns of such size, shape, or form as to be fit for buttons exclusively, and not exceeding eight inches in any one dimension, 10 per centum ad valorem. 339. Buttons of vegetable ivory in sizes thirty-six lines and larger, Buttons.35 per centum ad valorem; below thirty-six lines, 45 per centum ad valorem; buttons of shell and pearl in sizes twenty-six lines and larger, 25 per centum ad valorem; below twenty-six lines, 45 per centum ad valorem; agate buttons and shoe buttons, 15 per centum ad valorem; parts of buttons and button molds or blanks, finished or unfinished, and all collar and cuff buttons and studs composed wholly of bone, mother-of-pearl, ivory, or agate, all the foregoing and buttons not specially provided for in this section, 40 per centum ad valorem. 340. Cork bark, cut into squares, cubes, or quarters, 4 cents per Cork manufactures.pound; manufactured cork stoppers, over three-fourths of an inch in diameter, measured at the larger end, and manufactured cork disks, wafers, or washers, over three-sixteenths of an inch in thickness, 12 cents per pound; manufactured cork stoppers, three-fourths of an inch or less in diameter, measured at the larger end, and manufactured cork disks, wafers, or washers, three-sixteenths of an inch or less in thickness, 15 cents per pound; cork, artificial, or cork substitutes manufactured from cork waste, or granulated corks, and not otherwise provided for in this section, 3 cents per pound; cork insulation, wholly or in chief value of granulated cork, in slabs, boards, planks, or molded forms, J cent per pound; cork paper, 35 per centum ad valorem; manufactures wholly or in chief value of cork or of cork bark, or of artificial cork or bark substitutes, granulated or ground cork, not specially provided for in this section, 30 per centum ad valorem. 341. Dice, dominoes, draughts, chessmen, chess balls, and billiard, Dice, chessmen, etc.pool, bagatelle balls, and poker chips, of ivory, bone, or other materials, 50 per centum ad valorem. 342. Dolls, and parts of dolls, doll heads, toy marbles of whatever Dolls, china toys, etc.materials composed, and all other toys, and parts of toys, not composed of china, porcelain, parian, bisque, earthen or stone ware, and not specially provided for in this section, 35 per centum ad valorem. 343. Emery grains and emery, manufactured, ground, pulverized, Emery and corundum.or refined, 1 cent per pound; emery wheels, emery files, emery paper, and manufactures of which emery or corundum is the component material of chief value, 20 per centum ad valorem. 344. Firecrackers of all kinds, 6 cents per pound; bombs, rockets, Fireworks.Roman candles, and fireworks of all descriptions, not specially provided for in this section, 10 cents per pound; the weight on all the foregoing to include all coverings, wrappings, and packing material. 148 345. Schedule N.Sundries—Continued.Matches.Matches, friction or lucifer, of all descriptions, per gross of one hundred and forty-four boxes, containing not more than one hundred matches per box, 3 cents per gross; when imported otherwise than in Boxes containing not more than one hundred matches each, f of 1 cent per one thousand matches: wax matches, fusees, wind matches, and all matches in books or folders or having a stained, dyed, or colored stick or stem, and tapers consisting of a wick coated with an inflammable substance, and night lights, 25 per centum ad *Provisos*.Entry of white phosphorus matches forbidden.Vol. 37, p. 83.valorem: *Provided*, That in accordance with section ten of “An Act to provide for a tax upon white phosphorus matches, and for other purposes,” approved April ninth, nineteen hundred and twelve, white phosphorus matches manufactured wholly or in part in any foreign country shall not be entitled to enter at any of the ports of the United States, and the importation thereof is hereby prohibited: Law not modified.*Provided further*, That nothing in this Act contained shall be held to repeal or modify said Act to provide for a tax upon white phosphorus matches, and for other purposes, approved April ninth, nineteen hundred and twelve. 346. Cartridges, caps, etc.Percussion caps, cartridges, and cartridge shells empty, 15 per centum ad valorem; blasting caps, $1 per thousand; mining, lasting, or safety fuses of all kinds, 15 per centum ad valorem. 347. Feathers, etc.Feathers and downs, on the skin or otherwise, crude or not dressed, colored, or otherwise advanced or manufactured in any manner, not specially provided for in this section, 20 per centum ad valorem; when dressed, colored, or otherwise advanced or manufactured in any manner, and not suitable for use as millinery ornaments, including quilts of down and manufactures of down, 40 per Artificial feathers, traits, etc.centum ad valorem; artificial or ornamental feathers suitable for use as millinery ornaments, artificial and ornamental fruits, grams, leaves, flowers, and stems or parts thereof, of whatever material composed, not specially provided for in this section, 60 per centum ad valorem; boas, boutonnieres, wreaths, and all articles not specially provided for in this section, composed wholly or in chief value of any of the feathers, flowers, leaves, or other material herein *Proviso*.Feathers, skins, etc., of wild birds prohibited.mentioned, 60 per centum ad valorem: *Provided*, That the importation of aigrettes, egret plumes or so-called osprey plumes, and the feathers, quills, heads, wings, tails, skins, or parts of skins, of wild birds, either raw or manufactured, and not for scientific or educational purposes, is hereby prohibited; but this provision shall not apply to the feathers or plumes of ostriches, or to the feathers or plumes of domestic fowls of any kind. 348. Furs.Furs dressed on the skin, not advanced further than dyeing, 30 per centum ad valorem; plates and mats of do and goat skins, 10 per centum ad valorem; manufactures of furs, further advanced than dressing and dyeing, when prepared for use as material, joined or sewed together, including plates, linings, and crosses, except plates and mats of dog and goat skins, and articles manufactured from fur not specially provided for in this section, 40 per centum ad Wearing apparel.valorem; articles of wearing apparel of every description partly or wholly manufactured, composed of or of which hides or skins of cattle of the bovine species, or of the dog or goat are the component material of chief yalue, 15 per centum ad valorem; articles of wearing apparel of every description partly or wholly manufactured, composed of or of which fur is the component material of chief value, not specially provided for in this section, 50 per centum ad valorem; furs not on the skin, prepared for hatters’ use, including fur skins carroted, 15 per centum ad valorem. 349. Fans.Fans of all kinds, except common palm-leaf fans, 50 per centum ad valorem. 350. Gun wads.Gun wads of all descriptions, 10 per centum ad valorem. 149 351. Human hair, raw, 10 per centum ad valorem; if cleaned or commercially known as drawn, but not manufactured, 20 per centum a_d valorem; manufactures of. human hair, including nets and nettings, or of which human hair is the component material of chief value, not specially provided for in this section, 35 per centum ad valorem. 352. Hair, curled, suitable for beds or mattresses, 10 per centum ad Curled hair.valorem. 353. Haircloth, known as “crinoline” cloth, 6 cents per square Haircloth.yard; haircloth, known as “hair seating,” and hair press cloth, 15 cents per square yard. 354. Hats, bonnets, or hoods, for men’s, women’s, boys’, or children’s Hats, bonnets, etc., of fur.wear, trimmed or untrimmed, including bodies, hoods, plateaux, forms or shapes, for hats or bonnets, composed wholly or in chief value of fur of the rabbit, beaver, or other animals, 45 per centum ad valorem. 355. Indurated fiber ware and manufactures of pulp, not specially Fiber ware.provided for in this section, 25 per centum ad valorem. 356. Jewelry, commonly or commercially so known, valued above Jewelry, etc.20 cents per dozen pieces, 60 per centum ad valorem; rope, curb, cable, and fancy patterns of chain not exceeding one-half inch in diameter, width, or thickness, valued above 30 cents per yard; and articles valued above 20 cents per dozen pieces designed to be worn on apparel or carried on or about or attached to the person, such as and including buckles, card cases, chains, cigar cases, cigar cutters, cigar holders, cigarette cases, cigarette holders, coin holders, collar, cuff, and dress buttons, combs, match boxes, mesh bags and purses, millinery, military, and hair ornaments, pins, powder cases, stamp cases, vanity cases, and like articles; alt the foregoing and parts thereof, finished or partly finished, composed of metal, whether or not enameled, washed, covered, or plated, including rolled gold plate, and whether or not set with precious or semiprecious stones, pearls, cameos, coral, or amber, or with imitation precious stones or imitation pearls, 60 per centum ad valorem. Stampings, galleries, mesh and other materials of metal, whether or not set with glass or paste, finished or partly finished, separate or in strips or sheets, suitable for use in the manufacture of any of the foregoing articles in this paragraph, 50 per centum ad valorem. 357. Diamonds and other precious stones, rough or uncut, and not Precious stones.advanced in condition or value from their natural state by cleaving, splitting, cutting, or other process, whether in their natural form or broken, and bort; any of the foregoing not set, and diamond dust, 10 per centum ad valorem; pearls anti parts thereof, drilled or undrilled, but not set or strung; diamonds, coral, rubies, cameos, and other precious stones and semiprecious stones, cut but not set, and suitable for use in the manufacture of jewelry, 20 per centum ad valorem; imitation precious stones, including pearls and parts thereof, Imitation.for use in the manufacture of jewelry, doublets, artificial, or so-called synthetic or reconstructed pearls and parts thereof, rubies, or other precious stones, 20 per centum ad valorem. 358. Laces, lace window curtains not specially provided for in this Laces and lace articles.section, coach, carriage, and automobile laces, and all lace articles of whatever yarns, threads, or filaments composed; handkerchiefs, napkins, wearing apparel, and all other articles or fabrics made wholly or in part of lace or of imitation lace of any kind; embroideries, wearing Embroideries, etc.apparel, handkerchiefs, and all articles or fabrics embroidered in any manner by hand or machinery, whether with a plain or fancy initial, monogram, or otherwise, or tamboured, appliquée, or scalloped by hand or machinery, any of the foregoing by whatever name known; edgings, insertings, galloons, nets, nettings, veils, veilings, Edgings, braids, etc.150Schedule N.Sundries—Continued.neck rufflings, ruchings, tuckings, flouncings, flutings, quillings, ornaments; braids, loom woven and ornamented in the process of weaving, or made by hand, or on any braid machine, knitting machine, or lace machine, and not specially Drawnwork, etc.provided for; trimmings not specially provided for; woven fabrics or articles from which threads have been omitted, drawn, punched, or cut, and with threads introduced after weaving, forming figures or designs, not including straight hemstitching; and articles made in whole or in part of any of the foregoing fabrics or articles; all of the foregoing of whatever yams, threads, or filaments composed, 60 per centum ad valorem. 359. Chamois skins, etc.Chamois skins, 15 per centum ad valorem; pianoforte, pianoforte action, enameled upholstery leather, and glove leathers, 10 per centum ad valorem. 360. Manufactures of leather or parchment.Bags, baskets, belts, satchels, card cases, pocketbooks, jewel boxes, portfolios, and other boxes and cases, made wholly of or in chief value of leather or parchment, not jewelry, and manufactures of leather or parchment, or of which leather or parchment is the component material of chief value, not specially provided for in this section, 30 per centum ad valorem; any of the foregoing permanently fitted and furnished with traveling, bottle, drinking, dining, luncheon and similar sets, 35 per centum ad valorem. 361. Gloves.Gloves, not specially provided for in this section, made wholly or in chief value of leather, whether wholly or 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: 362. Men’s, women’s, or children’s “glacé” finish, Schmaschen (of sheep origin), not over fourteen inches in length, SI per dozen pairs; over fourteen inches in length, 25 cents additional per dozen pairs for each inch in excess of fourteen inches. 363. All other women’s or children’s gloves wholly or in chief value of leather, not over fourteen inches in length, $2 per dozen pairs; over fourteen inches in length, 25 cents additional per dozen pairs for each inch in excess of fourteen inches; all men’s leather gloves not specially provided for in this section, $2.50 per dozen pairs. 364. Cumulative duties.In addition to the foregoing rates there shall be paid the following cumulative duties: On all leather gloves when lined with cotton or other vegetable fiber, 25 cents per dozen pairs; when lined with a knitted glove or when lined with silk, leather, or wool, 50 cents per dozen pairs; when lined with fur, $2 per dozen pairs; on all piqué and prixseam gloves, 25 cents per dozen pairs. 365. Glove tranks.Glove tranks, with or without the usual accompanying pieces, shall pay 75 per centum of the duty provided for the gloves m the fabrication of which they are suitable. 366. Catgut manufactures, etc.Manufactures of catgut, or whip gut, or worm gut, including strings for musical instruments; any of the foregoing or of which these substances or any of them is the component material of chief value, not specially provided for in this section, 20 per centum ad valorem. 367. Manufactures of amber, asbestos, etc.Manufactures of amber, asbestos, bladders, or wax, or of which these substances or any of them is the component material of chief value, not specially provided for in this section, 10 per centum ad valorem; yarn and woven fabrics composed wholly or in chief value of asbestos, 20 per centum ad valorem. 368. Manufactures of bone, india rubber, etc.Manufactures of bone, chip, grass, horn, india rubber or guttapercha, palm leaf, quills, straw, weeds, or whalebone, or of which any of them is the component material of chief value not otherwise specially provided for in this section, shall be subject to the following rates: Manufactures of india rubber or guttapercha, commonly known as druggists’ sundries, 15 per centum ad valorem; manufactures of india rubber or guttapercha, not specially provided for in this section, 10 per centum ad valorem; palm leaf, 15 per centum ad 151valorem; bone, chip, horn, quills, and whalebone, 20 per centum ad Schedule N.Sundries—Continued.valorem; grass, straw, and weeds, 25 per centum ad valorem; combs composed wholly of horn or of horn and metal, 25 per centum ad valorem. The terms “grass” and “straw” shall be understood to mean these substances in their natural state, and not the separated fibers thereof. 369. Ivory tusks in their natural state, or cut vertically across the Ivory.grain only, with the bark left intact, 20 per centum ad valorem; manufactures of ivory or vegetable ivory, or of which either of these substances is the component material of chief value, not specially provided for in this section, 35 per centum ad valorem; manufactures Mother-of-pearl, etc.of mother-of-pearl and shell, plaster of Paris, papiermâché, and vulcanized india rubber known as “hard rubber, or of which these substances or any of them is the component material of chief value, not specially provided for in this section, 25 per centum ad valorem; shells engraved, cut, ornamented, or otherwise manufactured, 25 per centum ad valorem. 370. Masks, of whatever material composed, 25 per centum ad Masks.valorem. 371. Matting made of cocoa fiber or rattan, 5 cents per square Cocoa matting, etc.yard; mats made of cocoa fiber or rattan 3 cents per square foot. 372. Moss and sea grass, eelgrass, and seaweeds, if manufactured Moss, etc.or dyed, 10 per centum ad valorem. 373. Musical instruments or parts thereof, pianoforte actions and Musical instruments.parts thereof, cases for musical instruments, pitch pipes, tuning forks, tuning hammers, and metronomes: strings for musical instruments, composed wholly or in part of steel or other metal, all the foregoing, 35 per centum ad valorem. 374. Phonographs, gramophones, graphophones, and similar articles, Phonographs, etc.or parts thereof, 25 per centum ad valorem. 375. Violin rosin, in boxes or cases or otherwise, 10 per centum ad Violin rosin.valorem. 376. Works of art, including paintings in oil or water-colors, pastels, Paintings, drawings, etc.pen and ink drawings, or copies, replicas or reproductions of any of the same, statuary, sculptures, or copies, replicas or reproductions thereof, and etchings and engravings, not specially provided for in this section, 15 per centum ad valorem. 377. Peat moss, 50 cents per ton.Peat moss. 378. Pencils of paper or wood, or other material not metal, filled Pencils.with lead or other material, pencils of lead, 36 cents per gross, but in no case shall any of the foregoing pay less than 25 per centum ad valorem; slate pencils, 25 per centum ad valorem. 379. Pencil leads not in wood or other material, 10 per centum ad Pencil leads.valorem. 380. Photographic cameras, and parts thereof, not specially provided Photographic materials.for in this section, photographic dry plates, not specially provided for in this section, 15 per centum ad valorem; photograpnicfilm negatives, imported in any form, for use in any way in connection Moving-picture films.with moving-picture exhibits, or for making or reproducing pictures for such exhibits, exposed but not developed, 2 cents per linear or running foot; if exposed and developed, 3 cents per linear or running foot; photographic-film positives, imported in any form, for use in any way in connection with moving-picture exhibits, including herein all moving, motion, motophotography or cinematography film pictures, prints, positives or duplicates of every kind and nature, and of whatever substance made, 1 cent per linear or running foot: *Provided, however*, That all photographic-films imported under *Proviso*.Censorship.this section shall be subject to such censorship as may be imposed by the Secretary of the Treasury. 381. Pipes and smokers’ articles: Common tobacco pipes and pipe Pipes and smokers articles.bowls made wholly of clay, 25 per centum ad valorem; other pipes 152Schedule N.Sundries—Continued.and pipe bowls of whatever material composed, and all smokers articles whatsoever, not specially provided for in this section, including cigarette books, cigarette-book covers, pouches for smoking or chewing tobacco, and cigarette paper in all forms, except cork paper, 50 per centum ad valorem; meerschaum, crude or unmanufactured, 20 per centum ad valorem. 382. Hatters’ plush.Plush, black, known commercially as hatters’ plush, composed of silk, or of silk and cotton, such as is used for making men’s hats, 10 per centum ad valorem. 383. Umbrellas, etc.Umbrellas, parasols, and sunshades covered with material other than paper or lace, not embroidered or appliquéd, 35 per centum ad valorem. Sticks for umbrellas, parasols, or sunshades, and walking canes, finished or unfinished, 30 per centum ad valorem. 384. Waste.Waste, not specially provided for in this section, 10 per centum ad valorem. 385. Nonenumerated articles.Unmanufactured.[R. S., sec. 2616](/us/rs/s2616).Manufactured.That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for in this section, a duty of 10 per centum ad valorem, and on all articles manufactured, in whole or in part, not provided for in this section, a duty of 15 per centum ad valorem. 386. Articles similar to enumerated.[R. S., sec. 2499](/us/rs/s2499).That each and every imported article, not enumerated in this section, which is similar, either in material, quality, texture, or the use to which it may be applied, to any article enumerated in this section 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 Resembling two or more.the particulars before mentioned; and if any nonenumerated article equally 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 Of two or more materials.which it resembles paying the highest rate of duty; and on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material thereof of chief value; Component material of chief value defined.and the words “component material of chief value,” wherever used in this section, shall be held to mean that component material which shall exceed in value any other single component material of the article; Determining of value.and the value of each component material shall be determined by the ascertained value of such material in its condition as found in the Highest rate applicable.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. Free List.FREE LIST. Articles exempt from duty.[R. S., sec. 2505](/us/rs/s2505).Vol. 36, p. 71.That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, the articles mentioned in the following paragraphs shall, when imported into the United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila), be exempt from duty: 387. Acids.Acids: Acetic or pyroligneous, arsenic or arsenious, carbolic, chromic, fluoric, hydrofluoric, hydrochloric or muriatic, nitric, phosphoric, phthalic, prussic, silicic, sulphuric or oil of vitriol, and valerianic. 388. Aconite. 389. Acorns, raw, dried or un dried, but unground. 390. Agates, unmanufactured. 391. Agricultural implements.Agricultural implements: Plows, tooth and disk harrows, headers, harvesters, reapers, agricultural drills and planters, mowers, horserakes, cultivators, thrashing machines, cotton gins, machinery for use in the manufacture of sugar, wagons and carts, and all other agricultural implements of any kind and description, whether specifi153cally mentioned herein or not, whether in whole or in parts, including Free List—Continued.repair parts. 392. Albumen, not specially provided for in this section. 393. Alcohol, methyl or wood. 394. Alizarin, natural or synthetic, and dyes obtained from alizarin, Alizarin.anthracene, ana carbazol. 395. Ammonia, sulphate of; perchlorate of, and nitrate of. 396. Antimony ore and stibnite containing antimony, but only as to the antimony content. 397. Any animal imported by a citizen of the United States, Animals for breeding.specially for breeding purposes, shall be admitted free, whether intended to be used by the importer himself or for sale for such purposes: *Provided*, That no such animal shall be admitted free unless *Provisos*.Registered breed required.pure bred of a recognized breed, and duly registered in a book of record recognized by the Secretary of Agriculture for that breed: *And provided further*, That the certificate of such record and pedigree Production of certificate, etc.of such animal shall be produced and submitted to the Department of Agriculture, duly authenticated by the proper custodian of such book of record, together with an affidavit of the owner, agent, or importer that the animal imported is the identical animal described in said certificate of record and pedigree. The Secretary of Agriculture may prescribe such regulations as may be required for determining the purity of breeding and the identity of such animal: *And provided further*, That the collectors of customs shall require a certificate Determination cf breed, etc.from the Department of Agriculture stating that such animal is pure bred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed. The Secretary of the Treasury may prescribe such additional regulations Regulations.as may be required for the strict enforcement of this provision. Horses, mules, and asses straying across the boundary line into any Horses, mules, and asses crossing frontier temporarily.foreign country, or driven across such boundary line by the owner for temporary pasturage purposes only, together with their offspring, shall be dutiable unless brought back to the United States within six months, in which case they shall be free of duty, under regulations to be prescribed by the Secretary of the Treasury: *And provided further*, *Proviso*.Application extended.That the provisions of this Act shall apply to all such animals as have been imported and are in quarantine or otherwise in the custody of customs or other officers of the United States at the date of the taking effect of this Act. 398. Animals brought into the United States temporarily for a Animals temporarily brought for breeding, exhibition, etc.period not exceeding six months, for the purpose of breeding, exhibition or competition for prizes offered by any agricultural, polo, or racing association; but a bond shall be given in accordance with Bond.regulations prescribed by the Secretary of the Treasury; also teams Teams, etc., of immigrants.of animals, including their harness and tackle, and the wagons or other vehicles actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for the purpose of such emigration under such regulations as the Secretary of the Treasury may prescribe; and wild animals intended for exhibition Wild animals not for sale.in zoological collections for scientific and educational purposes, and not for sale or profit. 399. Annatto, roucou, rocoa, or Orleans, and all extracts of. 400. Antitoxins, vaccine virus, and all other serums derived from Antitoxins, etc.animals and used for therapeutic purposes. 401. Apatite. 402. Arrowroot in its natural state and not manufactured. 403. Arsenic and sulphide of arsenic, or orpiment. 404. Articles the growth, produce, or manufacture of the United Domestic articles returned.States, when returned after having been exported, without having been advanced in value or improved in condition by any process of 154Free List—Continued.manufacture or other means; steel boxes, casks, barrels, carboys, bags, and other containers or coverings of American manufacture exported filled with American products, or exported empty and returned filled with foreign products, including shooks and staves when returned as barrels or boxes; also quicksilver flasks or bottles, iron or steel drums of either domestic or foreign manufacture, used for the shipment of acids, or other chemicals, which shall have been actually Proof of Identity , etc.exported from the United States; but proof of the identity 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, and if any such articles are subject to internalrevenue tax at the time of exportation, such tax shall be proved to Photographic plates, etc.have been paid before exportation and not refunded; photographic dry plates or films of American manufacture (except moving-picture films), exposed abroad, whether developed or not, and films from moving-picture machines, light struck or otherwise damaged, or worn out, so as to be unsuitable for any other purpose than the recovery of the constituent materials, provided the basic films are of American manufacture, but proof of the identity of such articles shall be made under general regulations to be prescribed by the Secretary of the Duty on articles repaired abroad.Treasury; articles exported from the United States for repairs may be returned upon payment of a duty upon the value of the repairs at the rate at which the article itself would be subject if imported under conditions and regulations to be prescribed by the Secretary *Provisos*.Exceptions.of the Treasury: *Provided*, That this paragraph 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 and exported under any provision of law: Tax on tobacco reimported.*And provided further*, That when manufactured tobacco which has been 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 Returning animals.shall be placed thereon: *And provided further*, That the provisions of this paragraph shall not apply to animals made dutiable under the *Ante*, p. 153.provisions of paragraph 397. 405. Asafetida. 406. Asbestos, unmanufactured. 407. Ashes, wood and lye of, and beet-root ashes. 408. Cotton bagging, etc.Bagging for cotton, gunny cloth, and similar fabrics, suitable for covering cotton, composed of single yarns made of jute, jute butts, seg, Russian seg, New Zealand tow, Norwegian tow, aloe, mill waste, cotton tares, or other material not bleached, dyed, colored, stained, painted, or printed, not exceeding sixteen threads to the square inch, counting the warp and filling, and weighing not less, than fifteen ounces per square yard; plain woven fabrics of single jute yarns by whatever name known, not bleached, dyed, colored, stained, printed, or rendered noninflammable by any process; and waste of any of the above articles suitable for the manufacture of paper. 409. Balm of Gilead. 410. Cinchona bark, etc.Barks, cinchona or other, from which quinine may be extracted. 411. Bauxite or beauxite, crude, not refined or otherwise advanced in condition from its natural state. 412. Beeswax. 413. Bells, broken, and bell metal, broken and fit only to be remanufactured. 414. Bibles.Bibles, comprising the books of the Old or New Testament, or both, bound or unbound. 155 415. All binding twine manufactured from New Zealand hemp, Free List—Continued.Binding twine.manila, istle or Tampico fiber, sisal grass, or sunn, or a mixture of any two or more of them, of single ply and measuring not exceeding seven hundred and fifty feet to the pound. 416. Birds and land and water fowls, not specially provided for in Birds and fowls.this section. 417. Biscuits, bread, and wafers, not specially provided for in this section. 418. Bismuth. 419. Bladders, and all integuments, tendons and intestines of animals and fish sounds, crude, dried or salted for preservation only, and unmanufactured, not specially provided for in this section. 420. Blood, dried, not specially provided for in this section. 421. Blue vitriol, or sulphate of copper; acetate and subacetate of copper, or verdigris. 422. Bolting cloths composed of silk, imported expressly for milling Bolting cloths.purposes, and so permanently marked as not to be available for any other use. Press cloths composed of camel’s hair, imported expressly for oil milling purposes, and marked so as to indicate that it is for such purposes, and cut into lengths not to exceed seventy-two inches and woven in widths not under ten inches nor to exceed fifteen inches and weighing not less than one-half pound per square foot. 423. Bones, crude, burned, calcined, ground, steamed, but not otherwise manufactured, and bone dust or animal carbon, bone meal, and bone ash. 424. Books, engravings, photographs, etchings, bound or unbound, Books, etc.For Government use.maps and charts imported By authority or for the use of the United States or for the use of the Library of Congress. 425. Books, maps, music, engravings, photographs, etchings, lithographic Printed more than 20 years.prints, bound or unbound, and charts, which shall have been printed more than twenty years at the date of importation, and all hydrographic charts, and publications issued for their subscribers or Charts, etc.exchanges by scientific and literary associations or academies, or publications of individuals for gratuitous private circulation, not advertising matter, and public documents issued by foreign governments. 426. Books and pamphlets printed wholly or chiefly in languages In other languages.For the blind.other than English; also books and music, in raised print, used exclusively by the blind, and all textbooks used in schools and other educational institutions; Braille tablets, cubarithmes, special apparatus and objects serving to teach the blind, including printing apparatus, machines, presses, and types for the use and Benefit of the blind exclusively 427. Books, maps, music, engravings, photographs, etchings, For institutions, etc.lithographic prints, and charts, specially imported, not more than two copies in any one invoice, in good faith, for the use and by order of any society or institution incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, or seminary of learning in the United States, of any State or public library, and not for sale, subject to such regulations as the Secretary of the ’Treasury shall prescribe. 428. Books, libraries, usual and reasonable furniture, and similar Household effects.household effects of persons or families from foreign countries, all the foregoing if actually used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. 429. Borax, crude and unmanufactured, and borate of lime, soda, and other borate material, crude and unmanufactured, not otherwise provided for in this section. 430. Brass, old brass, clippings from brass or Dutch metal, all the foregoing, fit only for remanufacture. 156 431. Free List—Continued.Brazilian pebble, unwrought or unmanufactured. 432. Bristles, crude, not sorted, bunched, or prepared. 433. Bromin. 434. Broom com. 435. Buckwheat and buckwheat flour. 436. Bullion, gold or silver. 437. Burgundy pitch. 438. Burrstones, manufactured or bound up into millstones. 439. Cadmium. 440. Calcium, acetate of, brown and gray, and chloride of, crude; calcium carbide and calcium nitrate. 441. Cash registers, typesetting, sewing, road, etc., machines.Cash registers, linotype and all typesetting machines, sewing machines, typewriters, shoe machinery, cream separators valued at not exceeding 875, sand-blast machines, sludge machines, and tar and oil spreading machines used in the construction and maintenance of roads and in improving them by the use of road preservatives, all the foregoing whether imported in whole or in parts, including repair parts. 442. Castor or castoreum. 443. Catgut, whip gut, or worm gut, unmanufactured. 444. Hydraulic cement.Cement, Roman, Portland, and other hydraulic. 445. Cerium, cerite, or cerium ore. 446. Chalk, crude, not ground, bolted, precipitated, or otherwise manufactured. 447. Charcoal, blood char, bone char, or bone black, not suitable for use as a pigment. 448. Chromate of iron or chromic ore. 449. Chromium, hydroxide of, crude. 450. Common blue clay and Gross-Almerode glass-pot clay, in cases or casks, suitable for the manufacture of crucibles and glass melting pots or tank blocks. 451. Coal.Coal, anthracite, bituminous, culm, slack, and shale; coke; compositions used for fuel in which coal or coal dust is the component material of chief value, whether in briquets or other form. 452. Coal tar, etc.Coal tar, crude, pitch of coal tar, wood or other tar, dead or creosote oil, and products of coal tar known as anthracene and anthracene oil, naphthalin, phenol, and cresol. 453. Cobalt anti cobalt ore. 454. Cocculus indicus. 455. Cochineal. 456. Cocoa, or cacao, crude, and fiber, leaves, and shells of. 457. Coffee. 458. Coins of gold, silver, copper, or other metal. 459. Coir, and coir yarn. 460. Copper.Composition metal of which copper is the component material of chief value, not specially provided for in this section. 461. Copper ore; regulus of, and black or coarse copper, and copper cement; old copper, fit only for remanufacture, copper scale, clippings from new copper, and copper in plates, bars, ingots, or pigs, not manufactured or specially provided for in this section. 462. Copperas, or sulphate of iron. 463. Coral, marine, uncut, and unmanufactured. 464. Cork wood, or cork bark, unmanufactured, and cork waste, shavings, and cork refuse of all kinds. 465. Corn.Corn or maize. 466. Corn meal. 467. Cotton, and cotton waste or flocks. 468. Cryolite, or kryolith. 469. Cudbear. 470. Curling stones, or quoits, and curling-stone handles. 471. Curry, and curry powder. 157 472. Cuttlefish bone.Free List—Continued. 473. Dandelion roots, raw, dried or undried, but unground. 474. Glaziers’ and engravers’ diamonds, unset, miners’ diamonds. 475. Divi-divi. 476. Dragon’s blood. 477. Drugs, such as barks, beans, berries, buds, bulbs, bulbous Crude drugs, etc., not edible.roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums, gum resin, herbs, leaves, lichens, mosses, logs, roots, stems, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds; any of the foregoing which are natural and uncompounded drugs and not edible and not specially, provided for in this section, and are in a crude state, not advanced in value or condition by shredding, grinding, chipping, crushing, or any other process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture: *Provided*, That no article containing alcohol shall be admitted *Proviso*.Not containing alcohol.Eggs.free of duty under this paragraph. 478. Eggs of poultry, birds, fish, and insects (except fish roe preserved for food purposes): *Provided, however*, That the importation *Provisos*.Prohibition.of eggs of game birds or eggs of birds not used for food, except specimens for scientific collections, is prohibited: *Provided further*, That the importation of eggs of game birds for purposes of propagation Eggs of game birds.is hereby authorized, under rules and regulations to be prescribed by the Secretary of the Treasury. 479. Emery ore and corundum, and crude artificial abrasives, not specially provided for. 480. Fans, common palm-leaf, plain and not ornamented or decorated Palm leaf, fans, etc.in any manner, and palm leaf in its natural state, not colored, dyed, or otherwise advanced or manufactured. 481. Felt, adhesive, for sheathing vessels. 482. Fibrin, in all forms. 483. Fresh-water fish, and all other fish not otherwise specially Fish.provided for in this section. 484. Fish skins. 485. Flax straw, flax, not hackled or dressed; flax hackled, known Flax.as “dressed line,” tow of flax and flax noils; hemp, and tow of hemp; hemp hackled, known as “line of hemp.” 486. Flint, flints, and flint stones, unground. 487. Fossils. 488. Fruits or berries, green, ripe, or dried, and fruits in brine, not Fruits and berries.specially provided for in this section. 489. Fruit plants, tropical and semitropical, for the purpose of propagation or cultivation. 490. Fulminates, fulminating powder, and other like articles not Fulminates.specially provided for in this section. 491. Furs and fur skins, undressed.Furs. 492. Gambier. 493. Glass enamel, white, for watch and clock dials. 494. Glass plates or disks, rough-cut or unwrought, for use in the Glass disks, etc.manufacture of optical instruments, spectacles, and eyeglasses, and suitable only for such use: *Provided, however*, That such disks exceeding *Proviso*.Polishing allowed.eight inches in diameter may be polished sufficiently to enable the character of the glass to be determined. 495. Gloves, made wholly or in chief value of leather made from Leather gloves.horsehides, pigskins, and cattle hides of cattle of the bovine species, excepting calfskins, whether wholly or partly manufactured. 496. Goldbeaters’ molds and goldbeaters’ skins. 497. Grasses and fibers: Istle or Tampico fiber, jute, jute butts, Grasses and fibers.manila, sisal grass, sunn, and all other textile grasses or fibrous vegetable substances, not dressed or manufactured in any manner, and not specially provided for in this section. 158 498. Free List—Continued.Grease, fats, vegetable tallow, and oils (excepting fish oils), not chemically compounded, such as are commonly used in soap making or in wire drawing, or for stuffing or dressing leather, not specially provided for in this section. 499. Fertilizers.Guano, manures, and all substances used only for manure, including basic slag, ground or unground, and calcium cyanamid or lime nitrogen. 500. Gum: Amber in chips valued at not more than 50 cents per pound, copal, damar, and kauri. 501. Explosives.Gunpowder, and all explosive substances, not specially provided for in this section, usea for mining, blasting, and artillery purposes. 502. Guttapercha, crude. 503. Hair, animal.Hair of horse, cattle, and other animals, cleaned or uncleaned, drawn or undrawn, but unmanufactured, not specially provided for in this section. 504. Hides.Hide cuttings, raw, with or without hair, and all other glue stock. 505. Hide rope. 506. Hides of cattle, raw or uncured, or dry, salted, or pickled. 507. Hones and whetstones. 508. Hoofs, unmanufactured. 509. Cotton ties, etc.Hoop or band iron, or hoop or band steel, cut to lengths, or wholly or partly manufactured into hoops or ties, coated or not coated with paint or any other preparation, with or without buckles or fastenings, for baling cotton or any other commodity. 510. Hop roots for cultivation. 511. Horns and parts of, including horn strips and tips, unmanufactured. 512. Ice. 513. India rubber.India rubber, crude, and milk of, and scrap or refuse india rubber, fit only for remanufacture. 514. Indigo, natural or synthetic, dry or suspended in water, and dyes obtained from indigo. 515. Iodine, crude, or resublimed. 516. Ipecac. 517. Iridium, osmium, palladium, rhodium, and ruthenium and native combinations thereof with one another or with platinum. 518. Iron ore.Pigs, scrap iron and steel, etc.Iron ore, including manganiferous iron ore, and the dross or residuum from burnt pyrites; iron in pigs, iron kentledge, spiegeleisen, wrought iron and scrap and scrap steel; but nothing shall be deemed scrap iron or scrap steel except second-hand or waste or refuse iron or steel fit only to be remanufactured; ferromanganese; Slabs, etc.iron in slabs, blooms, loops or other forms less finished than iron bars, and more advanced than pig iron, except castings, not specially provided for in this section. 519. Jalap. 520. Jet, unmanufactured. 521. Joss stick or joss light. 522. Junk, old. 523. Kelp. 524. Kieserite. 525. Kyanite, or cyanite, and kainite. 526. Lac dye, crude, seed, button, stick, and shell. 527. Lactarene or casein. 528. Lard, lard compounds, and lard substitutes. 529. Lava, unmanufactured. 530. Leather.All leather not specially provided for in this section and leather board or compressed leather; leather cut into shoe uppers or vamps or other forms suitable for conversion into boots or shoes; Shoes, harness, etc.boots and shoes made wholly or in chief value of leather; leather 159shoe laces, finished or unfinished; harness, saddles, and saddlery, in Free List—Continued.sets or in parts, finished or unfinished. 531. Leeches. 532. Lemon juice, lime juice, and sour orange juice, all the foregoing containing not more than 2 per centum of alcohol. 533. Lifeboats and life-saving apparatus specially imported by Life-saving apparatus.societies and institutions incorporated or established to encourage the saving of human life. 534. Limestone-rock asphalt; asphaltum, and bitumen.Asphalt, etc. 535. Lithographic stones, not engraved. 536. Litmus, prepared or not prepared. 537. Loadstones. 538. Madder and munjeet, or Indian madder, ground or prepared, and all extracts of. 539. Magnesite, crude or calcined, not purified. 540. Manganese, oxide and ore of. 541. Manna. 542. Manuscripts. 543. Marrow, crude. 544. Marshmallow or althea root, leaves or flowers, natural or unmanufactured. 545. Meats: Fresh beef, veal, mutton, lamb, and pork; bacon and Meats.hams; meats of all kinds, prepared or preserved, not specially provided for in this section: *Provided, however*, That none of the foregoing *Provisos*.Health requirements.meats shall be admitted into the United States unless the same is healthful, wholesome and fit for human food and contains no dye, chemical, preservative, or ingredient which renders the same unhealthful, unwholesome or unfit for human food, and unless the same also complies with the rules and regulations made by the Secretary of Agriculture, and that, after entry into the United States in To comply with meat inspection and pure food laws.compliance with said rules and regulations, said imported meats shall be deemed and treated as domestic meats within the meaning of and shall be subject to the provisions of the Act of June thirtieth, nineteen Vol. 34, pp. 674, 768.hundred and six (Thirty-fourth Statutes at Large, page six hundred and seventy-four), commonly called the Meat Inspection Amendment, and the Act of June thirtieth, nineteen hundred and six, (Thirty-fourth Statutes at Large, page seven hundred and sixty-eight), commonly called the Food and Drugs Act, and that the Secretary Rules, etc., to be made.of Agriculture be and hereby is authorized to make rules and regulations to carry out the purposes of this paragraph, and that in such rules and regulations the Secretary of Agriculture may prescribe the terms and conditions for the destruction for food purposes of all such meats offered for entry and refused admission into the United States unless the same be exported by the consignee within the time fixed therefor in such rules and regulations. 546. Medals of gold, silver, or copper, and other articles actually Medals, trophies, etc.bestowed as trophies or prizes, and received and accepted as honorary distinctions. 547. Milk and cream, including milk or cream preserved or condensed, or sterilized by heating or other processes, and sugar of milk. 548. Mineral salts obtained by evaporation from mineral waters, Mineral salts.when accompanied by a duly authenticated certificate and satisfactory proof showing that they are in no way artificially prepared and are only the product of a designated mineral spring. 549. Minerals, crude, or not advanced in value or condition by Crude minerals.refining or grinding, or by other process of manufacture, not specially provided for in this section. 550. Miners’ rescue appliances, designed for emergency use in Miners’ rescue appliances.mines where artificial breathing is necessary in the presence of poisonous gases, to aid in the saving of human life, and miners’ safety lamps, and parts, accessories, and appliances for cleaning, repairing, and operating all the foregoing. 160 551. Free List—Continued.Models of inventions and of other improvements in the arts, to be used exclusively as models and incapable of any other use. 552. Moss, seaweeds, and vegetable substances, crude or unmanufactured, not otherwise specially provided for in this section. 553. Myrobolans fruit. 554. Nails, etc.Cut nails and cut spikes of iron or steel, horseshoe nails, horseshoe nail rods, hobnails, and all other wrought-iron or steel nails not specially provided for in this section; wire staples, wire nails made of wrought iron or steel, spikes, and horse, mule, or ox shoes, of iron or steel, and cut tacks, brads, or sprigs. 555. Needles.Needles, hand sewing and darning, and needles for shoe machines. 556. Newspapers and periodicals.Newspapers and periodicals; but the term “periodicals” as herein used snail be understood to embrace only unbound or papercovered publications issued within six months of the time of entry, devoted to current literature of the day, or containing current literature as a predominant feature, and issued regularly at stated periods, as weekly, monthly, or quarterly, and bearing the date of issue. 557. Nuts.Nuts: Marrons, crude; coconuts in the shell and broken coconut meat or copra, not shredded, desiccated, or prepared in any manner; palm nuts and palm-nut kernels. 558. Nux vomica. 559. Oakum. 560. Oil cake. 561. Oils.Oils: Birch tar, cajeput, coconut, cod, cod liver, cottonseed, croton, ichthyol, juglandium, palm, palm-kernel, perilla, soyabeau, and olive oil rendered unfit for use as food or for any but mechanical or manufacturing purposes, by such means as shall be satisfactory to the Secretary of the Treasury and under regulations to be prescribed by him; Chinese nut oil, nut oil or oil of nuts not specially provided for in this section; petroleum, crude or refined, and an products obtained from petroleum, including kerosene, benzine, naphtha, gasoline, paraffin, and paraffin oil; and also spermaceti, whale, and other fish oils of American fisheries, and all fish and other products of such fisheries. 562. Oleo stearin. 563. Orange and lemon peel, not preserved, candied, or dried. 564. Orchil, or orchil liquid. 565. Ores, etc.Ores of gold, silver, or nickel, and nickel matte; ores of the platinum metals; sweepings of gold and silver. 566. Paper stock, crude.Paper stock, crude, of every description, including all grasses, fibers, rags, waste, including jute, hemp and flax waste, shavings, clippings, old paper, rope ends, waste rope, and waste bagging, and all other waste, not specially provided for in this section, including old gunny cloth and old gunny bags, used chiefly for paper making. 567. Printing paper.*Ante*, p. 144.Printing paper (other than paper commercially known as handmade or machine handmade paper, japan paper, and imitation japan paper by whatever name Known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers Maximum value.or bindings, not specially provided for in this section, valued at not above 2½ cents per pound, decalcomania paper not printed. 568. Parchment and vellum. 569. Paris green and London purple. 570. Pearl, mother of, and shells, not sawed, cut, flaked, polished, or otherwise manufactured, or advanced in value from the natural state. 571. Personal effects, not merchandise, of citizens of the United States dying in foreign countries. 572. Pewter and britannia metal, old, and fit only to be remanufactured. 161 573. Philosophical and scientific apparatus, utensils, instruments, Free List—Continued.Apparatus for scientific societies, etc.and preparations, including bottles and boxes containing the same, specially imported in good faith for the use and by order of any society or institution incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, or seminary of learning in the United States, or any State or public library, and not for sale, and articles solely for experimental purposes, when imported by any society or institution of the character herein described, subject to such regulations as the Secretary of the Treasury shall prescribe. 574. Phosphates, crude. 575. Phosphorus. 576. Photographic and moving-picture films, sensitized but not Photographic films.exposed or developed. 577. Plants, trees, shrubs, roots, seed cane, and seeds, imported by Plants, etc., for Government use.the Department of Agriculture or the United States Botanic Garden. 578. Platinum, unmanufactured or in ingots, bars, plates, sheets, Platinum.wire, sponge, or scrap, and vases, retorts, and other apparatus, vessels, and parts thereof, composed of platinum, for chemical uses. 579. Plumbago. 580. Potash: Crude, or “black salts”; carbonate of; cyanide of; Potash.sulphate of; hydrate of, when not containing more than 15 per centum of caustic soda; nitrate of, or saltpeter, crude; and muriate of. 581. Potatoes, and potatoes dried, desiccated, or otherwise prepared, Potatoes.not specially provided for in this section: *Provided*, That any *Proviso*.Countervailing duty.of the foregoing specified articles shall be subject to a duty of 10 per centum ad valorem when imported directly or indirectly from a country, dependency, or other subdivision of government which imposes a duty on such articles imported from the United States. 582. Professional books, implements, instruments, and tools of Professional books, tools, etc., of immigrants.trade, occupation, or employment in the actual possession of persons emigrating to the United States owned and used by them abroad; but this exemption shall not be construed to include machinery or Restrictions.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, properties, and apparel; but such articles Temporary admission of theatrical properties.brought by proprietors or managers of theatrical exhibitions arriving from abroad, for temporary use by them in such exhibitions, and not for any other person, and not for sale, and which have been used by them abroad, snail be admitted free of duty under such regulations as the Secretary of the Treasury may prescribe; but bonds Bond.shall be given for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months after such importation: *Provided*, That *Proviso*.Extension of time.the Secretary of the Treasury may, in his discretion, extend such period for a further term of six months in case application shall be made therefor. 583. Pulu. 584. Quinia, sulphate of, and all alkaloids or salts of cinchona bark.Quinia. 585. Radium and salts of, radioactive substitutes, selenium and Radium.salts of. 586. Rags, not otherwise specially provided for in this section. 587. Railway bars, made of iron or steel, and railway bars made Railway bars, rails, etc.in part of steel, T rails, and punched ii’ou or steel fiat rails. 588. Rennets, raw or prepared. 589. Rye and rye flour.Rye. 590. Sago, crude, and sago flour. 591. Salicin. 592. Salep, or salop. 593. Salt. 162 594. Free List—Continued.Santonin, and its combinations with acids not subject to duty under this section. 595. Seeds.Seeds: Cardamom, cauliflower, celery, coriander, cotton, cummin, fennel, fenugreek, hemp, hoarhound, mangelwurzel, mustard, rape, Saint John’s bread or bean, sorghum, sugar beet, and sugar cane for seed; bulbs and bulbous roots, not edible and not otherwise provided for in this section; all flower and grass seeds; coniferous evergreen seedlings; all the foregoing not specially provided for in this section. 596. Sheep dip. 597. Shotgun barrels, in single tubes, forged, rough bored. 598. Shellfish.Shrimps, lobsters, and other shellfish. 599. Silk cocoons and silk waste. 600. Silk, raw.Silk, raw, in skeins reeled from the cocoon, or rereeled, but not wound, doubled, twisted, or advanced in manufacture in any way. 601. Silkworm eggs. 602. Skeletons and other preparations of anatomy. 603. Skins.Skins of hares, rabbits, dogs, goats, and sheep, undressed. 604. Hides, etc.Skins of all kinds, raw, and hides not specially provided for in this section. 605. Soda.Soda, arseniate of, cyanide of, sulphate of, crude, or salt cake and niter cake, soda ash, silicate of, nitrate of, or cubic nitrate. 606. Soya beans. 607. Specimens of natural history, botany, and mineralogy, when imported for scientific public collections, and not for sale. 608. Spunk. 609. Spurs and stilts used in the manufacture of earthen, porcelain, and stone ware. 610. Stamps.Stamps: Foreign postage or revenue stamps, canceled or uncanceled, and foreign government stamped post cards bearing no other printing than the official imprint thereon. 611. Statuary, regalia , etc.Statuary and casts of sculpture for use as models or for art Conditions.educational purposes only; regalia and gems, where specially imported in good faith for the use and by order of any society incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, seminary of learning, orphan asylum, or public hospital in the United States, or any State or public library, and not for sale, subject to such regulations as the Secretary of the Treasury shall prescribe; but Regalia construed.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, and shall not include articles of furniture or fixtures, or of regular wearing apparel, nor personal property of individuals. 612. Steel engraved forms, plates, etc.Steel engraved forms for bonds, debentures, stock certificates, negotiable receipts, notes and other securities; and engraved steel plates, dies and rolls, suitable for use in engraving or printing bonds, stock certificates or other securities. 613. Steel ingots, etc., not containing alloys.Steel ingots, cogged ingots, blooms and slabs, die blocks or blanks, and billets, if made by the Bessemer, Siemens-Martin, openhearth or similar processes, not containing alloy, such as nickel, cobalt, vanadium, chromium, tungsten, or wolfram, molybdenum, titanium, iridium, uranium, tantalum, boron, and similar alloys. 614. Stone and sand.Stone and sand: Burrstone in blocks, rough or unmanufactured; rotten stone, tripoli, and sand, crude or manufactured; cliff stone, freestone, granite, sandstone, and limestone, unmanufactured, and not suitable for use as monumental or building stone; all of the foregoing not specially provided for in this section. 163 615. Strontia, oxide of, protoxide of strontian, and strontianite Free List—Continued.or mineral carbonate of strontia. 616. Strychnia or strychnine, and its combinations with acids not subject to duty under this section. 617. Sulphur in any form, brimstone, and sulphur ore as pyrites, Sulphur.or sulphuret of iron in its natural state, containing in excess of 25 per centum of sulphur. 618. Sumac, ground or unground. 619. Swine, cattle, sheep, and all other domestic live animals Domestic food animals.suitable for human food not otherwise provided for in this section. 620. Tagua nuts. 621. Talcum, steatite, and French chalk, crude and unground. 622. Tallow. 623. Tamarinds. 624. Tanning material: Extracts of quebracho, and of hemlock Tanning materials.bark; extracts of oak and chestnut and other barks and woods other than dyewoods such as are commonly used for tanning not specially provided for in this section; nuts and nutgalls and woods used expressly for dyeing or tanning, whether or not advanced in value or condition by shredding, grinding, chipping, crushing, or any other process; and articles in a crude state used in dyeing or tanning; all Not containing alcohol, etc.the foregoing not containing alcohol and not specially provided for in this section. 625. Tapioca, tapioca flour, cassava or cassady. 626. Tar and pitch of wood. 627. Tea not specially provided for in this section, and tea plants: Tea.*Provided*, That the cans, boxes, or other containers of tea packed in *Provisos*.Tax on containers.packages of less than five pounds each shall be dutiable at the rate chargeable thereon if imported empty: *Provided further*, That nothing Impure tea provisions not affected.Vol. 29, p. 604; Vol. 35, p. 163.herein contained shall be construed to repeal or impair the provisions of an Act entitled “An Act to prevent the importation of impure and unwholesome tea,” approved March second, eighteen hundred and ninety-seven, and any Act amendatory thereof. 628. Teeth, natural, or unmanufactured. 629. Terra alba, not made from gypsum or plaster rock. 630. Terra japonica. 631. Tin ore, cassiterite or black oxide of tin, tin in bars, blocks, Tin.pigs, or grain or granulated, and scrap tin: *Provided*, That there Proviso.Subject to duty when native production tons a year.shall be imposed and paid upon cassiterite, or black oxide of tin, and upon bar, block, pig tin and grain or granulated, a duty of 4 cents per pound when it is made to appear to the satisfaction of the President of the United States that the mines of the United States are producing one thousand five hundred tons of cassiterite and bar, dock, and pig tin per year. The President shall make known this:’act by proclamation, and thereafter said duties shall go into effect. 632. Tobacco stems. 633. Tungsten-bearing ores of all kinds. 634. Turmeric. 635. Turpentine, Venice, and spirits of. 636. Turtles. 637. Type, stereotype metal, electrotype metal, linotype composition, Type, etc., old.all of the foregoing, old ami fit only to be remanufactured. 638. Uranium, oxide and salts of. 639. Valonia. 640. Wafers, unleavened or not edible. 641. Wax, vegetable or mineral. 642. Wearing apparel, articles of personal adornment, toilet articles, Wearing apparel, etc., of persons from abroad.Restrictions.and similar personal effects of persons arriving in the United States; but this exemption shall include only such articles as were actually owned by them and in their possession abroad at the time of or prior to their departure from a foreign country, and as are 164Free List—Continued.necessary and appropriate for the wear and use of such persons and are intended for such wear and use, and shall not be held to apply to merchandise or articles intended for other persons or for sale: *Provisos*.Residents returning.*Provided*, That in case of residents of the United States returning from abroad all wearing apparel, personal and household effects taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established under appropriate rules and regulations to be prescribed by the Secretary oi the Treasury: *Provided further*, Limit for articles acquired abroad.That up to but not exceeding 8100 in value of articles acquired abroad by such residents of the United States for personal or house-hold use or as souvenirs or curios, but not bought on commission or intended for sale, shall be admitted free of duty. 643. Whalebone, unmanufactured. 644. Wheat, flour, etc.Wheat, wheat flour, semolina, and other wheat products, not *Proviso*.Countervailing duty.specially provided for in this section: *Provided*, That wheat shall be subject to a duty of 10 cents per bushel, that wheat flour shall be subject to a duty of 45 cents per barrel of 196 pounds, and semolina and other products of wheat, not specially provided for in this section, 10 per centum ad valorem, when importée! directly or indirectly from a country, dependency, or other subdivision of government which imposes a duty on wheat or wheat flour or semolina imported from the United States. 645. Barbed wire, wire fencing, etc.All barbed wire, galvanized wire not larger than twenty one-hundredths of one inch in diameter and not smaller than eight one-hundredths of one inch in diameter of the kind commonly used for fencing purposes, galvanized wire fencing composed of wires not larger than twenty one-hundredths of one inch in diameter nor smaller than eight one-hundredths of one inch in diameter, and wire commonly used for baling hay or other commodities. 646. Witherite. 647. Wood.Wood: Logs, timber, round, unmanufactured, hewn or sawed, sided or squared; pulp woods, kindling wood, firewood, hop poles, hoop poles, fence posts, handle bolts, shingle bolts, gun blocks for gunstocks rough hewn or sawed, or planed on one side; hubs for wheels, posts, Leading bolts, stave bolts, last blocks, wagon blocks, oar Mocks, heading blocks, and all like blocks or sticks, rough hewn, sawed, or bored; sawed boards, planks, deals, and other lumber, not further manufactured than sawed, planed, and tongued and grooved; clapboards, laths, pickets, palings, staves, shingles, ship timber, ship planking, broom handles, sawdust, and wood flour; all the foregoing not specially provided for in this section. 648. Cabinet woods.Woods: Cedar, including Spanish cedar, lignum-vitæ, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all forms of cabinet woods, in the log, rough, or hewn only, and red Sticks for umbrellas, etc.cedar (Juniperus virginiana) timber, hewn, sided, squared, or round; sticks of partridge, hair wood, pimento, orange, myrtle, bamboo, rattan, reeds unmanufactured, india malacca joints, and other woods not specially provided for in this section, in the rough, or not further advanced than cut into lengths suitable for sticks for umbrellas, parasols, sunshades, whips, fishing rods, or walking canes. 649. Wood pulp, etc.Mechanically ground wood pulp, chemical wood pulp, unbleached or bleached, and rag pulp. 650. Wool, etc.Wool of the sheep, hair of the camel, and other like animals, and all wools and hair on the skin of such animals, and paper twine In effect December 1, 1913.for binding any of the foregoing. This paragraph shall be effective on and after the first day of December, nineteen hundred and thirteen, Vol. 36, p. 53.until which time the rates of duty now provided by schedule K of the existing law shall remain in full force and effect. 651. Wool wastes.Wool wastes: AU noils, top waste, card waste, slubbing waste, roving waste, ring waste, yam waste, bur waste, thread waste, gar165netted waste, shoddies, mungo, flocks, wool extract, carbonized wool, Free List—Continued.carbonized noils, and all other wastes not specially provided for in this section. This paragraph shall be effective on and after the first In effect December 1, 1913.Vol. 36, p. 53.day of December, nineteen hundred and thirteen, until which time the rates of duty now provided by schedule K of the existing law shall remain in full force and effect. 652. Original paintings in oil, mineral, water, or other colors, Original paintings, sketches, sculptures, etc.pastels, original drawings and sketches in pen and ink or pencil and water colors, artists’ proof etchings unbound, and engravings and woodcuts unbound, original sculptures or statuary, including not more than two replicas or reproductions of the same; but the terms Construction of terms used.“sculpture” and “statuary” as used in this paragraph shall be understood to include professional productions of sculptors only, whether in round or in relief, in bronze, marble, stone, terra cotta, ivory, wood, or metal, or whether cut, carved, or otherwise wrought by hand from the solid block or mass of marble, stone, or alabaster, or from metal, or cast in bronze or other metal or substance, or from wax or plaster, made as the professional productions of sculptors only; and the words “painting” and “sculpture” and “statuary” as used in this paraah shall not be understood to include any articles of utility, nor as are made wholly or in part by stenciling or any other mechanical process; and the words “etchings,” “engravings,” and “woodcuts” as used in this paragraph shall be understood to include only such as are printed by hand from plates or blocks etched or engraved with hand tools and not such as are printed from plates or blocks etched or engraved by photochemical or other mechanical processes. 653. Works of art, drawings, engravings, photographic pictures, Works of art , apparatus, etc., for temporary exhibition.and philosophical and scientific apparatus brought by professional artists, lecturers, or scientists arriving from abroad for use by them temporarily for exhibition and in illustration, promotion, and encouragement of art, science, or industry in the United States, and not for sale, shall be admitted free of duty, under such regulations as the Secretary of the Treasury shall prescribe; but bonds shall be given Bond required.for the payment to the United States of such duties as may be imposed by law upon any and all such articles as shall not be exported within six months after such importation: *Provided*, That the Secretary *Proviso*.Extension of time.of the Treasury may, in his discretion, extend such period for a further term of six months in cases where application therefor shall be made. 654. Works of art, collections in illustration of the progress of the For permanent exhibition by States, societies, etc.arts, sciences, agriculture, or manufactures, photographs, works in terra cotta, parian, pottery, or porcelain, antiquities and artistic copies thereof in metal or other material, imported in good faith for exhibition at a fixed place by any State or by any society or institution established for the encouragement of the arts, science, agriculture, or education, or for a municipal corporation, and all like articles For public monuments.imported in good faith by any society or association, or for a municipal corporation, for the purpose of erecting a public monument, and not intended for sale nor for any other purpose than herein expressed; but bond shall be given under such rules and regulations as the Secretary Bond required.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, and such articles shall be subject, at any time, to examination and inspection by the proper officers of the customs: *Provided*, That the privileges of this and the *Proviso.*Restriction.preceding paragraph shall not be allowed to associations or corporations engaged in or connected with business of a private or commercial character. 655. Works of art, productions of American artists residing temporarily Works of American artists, or for presentation to institutions, etc.abroad, or other works of art, including pictorial paintings on glass, imported expressly for presentation to a national institu166Free List—Continued.tion 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 imported to be used in houses of worship, and excluding any article, in whole or in part, molded, cast, or mechanically wrought from metal within twenty years prior to importation; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe. 656. Works of art, etc., over 100 years old.Works of art (except rugs and carpets), collections in illustration of the progress of the arts, works in bronze, marble, terra cotta, parian, pottery, or porcelain, artistic antiquities, and objects of art of ornamental character or educational value which shall have been produced more than one hundred years prior to the date of importation, but the free importation of such objects shall be subject to such regulations as to proof of antiquity as the Secretary of the Treasury may prescribe. 657. Zaffer.Zaffer. Income tax.Section II. A. One per cent levied on net Incomes of citizens.Subdivision 1. That there shall be levied, assessed, collected and paid annually upon the entire net income arising or accruing from all sources in the preceding calendar year to every citizen of the Alien residents.United States, whether residing at home or abroad, and to every person residing in the United States, though not a citizen thereof, a tax of 1 per centum per annum upon such income, except as hereinafter Nonresidents.provided; and a like tax shall be assessed, levied, collected, and paid annually upon the entire net income from all property owned and of every business, trade, or profession carried on in the United States by persons residing elsewhere. Subdivision 2. Additional tax on incomes exceeding 120,000.In addition to the income tax provided under this section (herein referred to as the normal income tax) there shall be levied, assessed, and collected upon the net income of every individual Rates.an additional income tax (herein referred to as the additional tax) of 1 per centum per annum upon the amount by which the total net income exceeds $20,000 and does not exceed $50,000, and 2 per centum per annum upon the amount by which the total net income exceeds $50,000 and does not exceed $75,000, 3 per centum per annum upon the amount by which the total net income exceeds $75,000 and does not exceed $100,000, 4 per centum per annum upon the amount by which the total net income exceeds $100,000 and does not exceed $250,000, 5 per centum per annum upon the amount by which the total net income exceeds $250,000 and does not exceed $500,000, and 6 per centum per annum upon the amount by which the total net income exceeds $500,000. All the provisions of this section relating to individuals who are to be chargeable with the normal income tax, so far as they are applicable and are not inconsistent with this subdivision of paragraph A, shall apply to the levy, assessment, and collection of the Personal returns to be made.additional tax imposed under this section. Every person subject to this additional tax shall, for the purpose of its assessment and collection, make a personal return of his total net income from all sources, corporate or otherwise, for the preceding calendar year, under rules and regulations to be prescribed by the Commissioner of Internal Revenue Individual share of undistributed profits of companies included.and approved by the Secretary of the Treasury. For the purpose of this additional tax the taxable income of any individual shall embrace the share to which he would be entitled of the gains and profits, if divided or distributed, whether divided or distributed or not, of all corporations, joint-stock companies, or associations however created or organized, formed or fraudulently availed of for the purpose of preventing the imposition of such tax through the medium of permitting such gains and profits to accumulate instead of being divided or distributed; and the fact that any such corporation, joint-stock com167pany, or association, is a mere holding company, or that the gains and Income tax—Continued.profits are permitted to accumulate beyond the reasonable needs of the business shall be prima facie evidence of a fraudulent purpose to escape such tax; but the fact that the gains and profits are in any case Condition.permitted to accumulate and become surplus shall not be construed as evidence of a purpose to escape the said tax in such case unless the Secretary of the Treasury’ shall certify that in his opinion such accumulation is unreasonable for the purposes of the business. When requested Statement to be furnished by companies.by the Commissioner of Internal Revenue, or any district collector of internal revenue, such corporation, joint-stock company, or association shall forward to him a correct statement of such profits and the names of the individuals who would be entitled to the same if distributed. B. That, subject only to such exemptions and deductions as are Determination of net income.hereinafter allowed, the net income of a taxable person shall include gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid, or from professions, vocations, businesses, trade, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in real or personal property, also from interest, rent, dividends, securities, or the transaction of any lawful business earned on for gain or profit, or gains or profits and income derived from any source whatever, including the income from but not the value of property acquired by gift, bequest, devise, or descent: *Provided*, That the proceeds of life insurance policies paid upon the *Proviso*.Life insurance policies, etc., excepted.death of the person insured or payments made by or credited to the insured, on life insurance, endowment, or annuity contracts, upon the return thereof to the insured at the maturity of the term mentioned in the contract, or upon surrender of contract, shall not be included as income. That in computing net income for the purpose of the normal tax Deductions allowed.Business expenses, interest on debts, losses, etc.there shall be allowed as deductions: First, the necessary expenses actually paid in carrying on any business, not including personal, living, or family expenses; second, all interest paid within the year by a taxable person on indebtedness; third, all national, State, county, school, and municipal taxes paid within the year, not including those assessed against local benefits; fourth, losses actually sustained during the year, incurred in trade or arising from fires, storms, or shipwreck, and not compensated for by insurance or otherwise; fifth, debts due to the taxpayer actually ascertained to be worthless and charged off within the year; sixth, a reasonable allow’ance for the exhaustion, Deterioration of property.wear and tear of property arising out of its use or employment in the business, not to exceed, in the case of mines, 5 per centum of the gross value at the mine of the output for the year for which the computation is made but no deduction shall be made for any amount of expense of restoring property or making good the exhaustion thereof for which an allowance is or has been made: *Provided*, That no *Proviso*.Betterments, etc., excepted.deduction shall be allowed for any amount paid out for new buildings, permanent improvements, or betterments, made to increase the value of any property or estate; seventh, the amount received as Dividends from companies taxed on net earnings.dividends upon the stock or from the net earnings of any corporation, joint stock company, association, or insurance company which is taxable upon its not incomo as hereinafter provided; eighth, the Amount on which tax has been paid at source.amount of income, the tax upon which has been paid or withheld for payment at the source of the income, under the provisions of this Exception.section, provided that whenever the tax upon the income of a person is required to be withheld and paid at the source as hereinafter required, if such annual income does not exceed the sum of 83,000 or is not fixed or certain, or is indefinite, or irregular as to amount or time of accrual, the same shall not be deducted in the personal return of such person. 168 Income tax—Continued.Income of nonresidents computed.The net income from property owned and business carried on in the United States by persons residing elsewhere shall be computed upon the basis prescribed in this paragraph and that part of *Post*, p. 172.paragraph G of this section relating to the computation of the net income of corporations, joint-stock and insurance companies, organized, created, or existing under the laws of foreign countries, in so far as applicable. Exclusions.Interest on State or Federal obligations.That in computing net income under this section there shall be excluded the interest upon the obligations of a State or any political subdivision thereof, and upon the obligations of the United States President during his term.or its possessions; also the compensation of the present President of the United States during the term for which he has been elected, Judicial and State officials.and of the judges of the supremo and inferior courts of the United States now in office, and the compensation of all officers and employees of a State or any political subdivision thereof except when such compensation is paid by the United States Government. C. Deduction of $3,000.That there shall be deducted from the amount of the net income of each of said persons, ascertained as provided herein, the sum of Additional for wife or husband.$3,000, plus $1,000 additional if the person making the return be a married man with a wife living with him, or plus the sum of $1,000 additional if the person making the return be a married woman with a husband living with her; but in no event shall this additional exemption of 81,000 be deducted by both a husband and a wife: *Proviso*.Limitation.*Provided*, That only one deduction oi $4,000 shall be made from the aggregate income of both husband and wife when living together. D. Computation for calendar year.The said tax shall be computed upon the remainder of said net income of each person subject thereto, accruing during each *Provisos*.For 1913, from March 1 to December 31.preceding calendar year ending December thirty-first: *Provided, however*, That for the year ending December thirty-first, nineteen hundred and thirteen, said tax shall be computed on the net income accruing from March first to December thirty-first, nineteen hundred and thirteen, both dates inclusive, after deducting five-sixths only of Returns to be made by persons having over $3,000.the specific exemptions and deductions herein provided for. On or before the first day of March, nineteen hundred and fourteen, and the first day of March in each year thereafter, a true and accurate return, under oath or affirmation, shall be made by each person of lawful age, except as hereinafter provided, subject to the tax imposed by this section, and having a net income of 83,000 or over for the taxable year, to the collector of internal revenue for the district in which such person resides or has his principal place of business, or, in the case of a person residing in a foreign country, in the place Form.where his principal business is carried on within the United States, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe, setting forth specifically the gross amount of income from all separate sources and from the total thereof, deducting the aggregate items or expenses Guardians, trustees etc.and allowance herein authorized; guardians, trustees, executors, administrators, agents, receivers, conservators, and all persons, corporations, or associations acting in any fiduciary capacity, shall make and render a return of the net income of the person for whom they act, subject to this tax, coming into their custody or control and management, and be subject to all the provisions of this Joint guardians, etcsection which apply to individuals: *Provided*, That a return made by one of two or more joint guardians, trustees, executors, administrators, agents, receivers, and conservators, or other persons acting in a fiduciary capacity, filed in the district where such person resides, or in the district where the will or other instrument under which he acts is recorded, under such regulations as the Secretary of the Treasury may prescribe, shall be a sufficient compliance with the requirements oi this paragraph; and also all persons, firms, com169panies, copartnerships, corporations, joint-stock companies or associations, Income tax—Continued.Corporations, etc., to deduct tax from individual profits, etc.and insurance companies, except as hereinafter provided, in whatever capacity acting, having the control, receipt^ disposal, or payment of fixed or determinable annual or periodical gains, profits, and income of another person subject to tax, shall in behalf of such person deduct and withhold from the payment an amount equivalent to the normal income tax upon the same and make and Separate return to be made.render a return, as aforesaid, but separate and distinct, of the portion of the income of each person from which the normal tax has been thus withheld, and containing also the name and address of such person or stating that the name and address or the address, as the case may be, are unknown: *Provided*, That the provision requiring Limitation.the normal tax of individuals to be withheld at the source of the income shall not be construed to require any of such tax to be withheld prior to the first day of November, nineteen hundred and thirteen: *Provided further*, That in either case above mentioned no Minimum.return of income not exceeding $3,000 shall be required: *Provided further*, That any persons carrying on business in partnership shall Returns from partners.be liable for income tax only in their individual capacity, and the share of the profits of a partnership to which any taxable partner would be entitled if the same were divided, whether divided or otherwise, shall be returned for taxation and the tax paid, under the provisions of this section, and any such firm, when requested by the Commissioner of Internal Revenue, or any district collector, shall forward to him a correct statement of such profits and the names of the individuals who would be entitled to the same, if distributed: *Provided further*, That persons liable for the normal Tax-paid dividends.income tax only, on their own account or in behalf of another, shall not be required to make return of the income derived from dividends on the capital stock or from the net earnings of corporations, jointstock companies or associations, and insurance companies taxable upon their net income as hereinafter provided. Any person for Not required if no other net income.whom return has been made and the tax paid, or to be paid as aforesaid, shall not be required to make a return unless such person has other net income, but only one deduction of $3,000 shall be made in the case of any such person. The collector or deputy Verification of lists.collector shall require every list to be verified by the oath or affirmation of the party rendering it. If the collector or deputy collector Increase by collector.have reason to believe that the amount of any income returned is understated, he shall give due notice to the person making the return to show cause why the amount of the return should not be increased, and upon proof of the amount understated may increase the same accordingly. If dissatisfied with the decision of the collector, Review by Commissioner.such person may submit the case with all the papers, to the Commissioner of Internal Revenue for his decision, and may furnish sworn testimony of witnesses to prove any relevant facts. E. That all assessments shall be made by the Commissioner of Notification o f assessment, and payment.Internal Revenue and all persons shall be notified of the amount for which they are respectively liable on or before the first day of June of each successive year, and said assessments shall be paid on or before the thirtieth day of June, except in cases of refusal or neglect to make such return and in cases of false or fraudulent returns, in which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained as provided for in this section or by existing law, and the assessment made by the Commissioner of Internal Revenue thereon shall be paid by such person or persons immediately upon notification of the amount of such assessment; and to any sum or sums due and unpaid after the Surtax for nonpayment.thirtieth day of June in any year, and for ten days after notice and 170Income tax—Continued.demand thereof by the collector, there shall be added the sum of 5 per centum on the amount of tax unpaid, and interest at the rate of 1 per centum per month upon said tax from the time the same became due, except from the estates of insane, deceased, or insolvent persons. Deduction of normal tax at source of income.All persons, firms, copartnerships, companies, corporations, jointstock companies or associations, and insurance companies, in whatever capacity acting, including lessees or mortgagors of real or personal property, trustees acting in any trust capacity, executors, administrators, agents, receivers, conservatoire, employers, and all officers and employees of the United States having the control, receipt, custody, disposal, or payment of interest, rent, salaries, wages, premiums, annuities, compensation, remuneration, emoluments, or other fixed or determinable annual gains, profits, and income of another person, Dividends, etc., not included.exceeding $3,000 for any taxable year, other than dividends on capital stock, or from the net earnings of corporations and joint-stock companies or associations subject to like tax, who are required to make and render a return in behalf of another, as provided herein, to the collector of his, her, or its district, are hereby authorized and required to deduct and withhold from such annual gains, profits, and income such sum as will be sufficient to pay the normal tax imposed thereon Payment.by this section, and shall pay to the officer of the United States Government authorized to receive the same; and they are each hereby Claims for personal exemption.made personally liable for such tax. In all cases where the income tax of a person is withheld and deducted and paid or to be paid at the source, as aforesaid, such person shall not receive the benefit of the *Ante*, p. 168.deduction and exemption allowed in paragraph 0 of this section except by an application for refund of the tax unless he shall, not less than thirty days prior to the day on which the return of his income is due, file with the person who is required to withhold and pay tax for him, a signed notice in writing claiming the benefit of such exemption and thereupon no tax shall be withheld upon the amount of such *Proviso*.Penalty for false statement.exemption: *Provided*, That if any person for the purpose of obtaining any allowance or reduction by virtue of a claim for such exemption, either for himself or for any other person, knowingly makes any false statement or false or fraudulent representation, he shall be liable to a Claims for further deductions.penalty of $300; nor shall any person under the foregoing conditions *Ante*, p. 167.be allowed the benefit of any deduction provided for in subsection B of this section unless he shall, not less than thirty days prior to the day on which the return of his income is due, either file with the person who is required to withhold and pay tax for him a true and correct return of his annual gains, profits, and income from all other sources, and also the deductions asked for, and the showing thus made shall then become a part of the return to be made in his behalf by the person required to withhold and pay the tax, or likewise make application for deductions to the collector of the district in which return is In behalf of minors, etc.made or to be made for him: *Provided further*, That if such person is a minor or an insane person, or is absent from the United States, or is unable owing to serious illness to make the return and application above provided for, the return and application may be made for him or her by the person required to withhold and pay the tax, he making oath under the penalties of this Act that he has sufficient knowledge of the affairs and property of his beneficiary to enable him to make a full and complete return for him or her, and that the return and Deductions to be withheld from interest on bonds, etc.application made by him are full and complete: *Provided further*, That the amount of the normal tax hereinbefore imposed shall be deducted and withheld from fixed and determinable annual gains, profits, and income derived from interest upon bonds and mortgages, or deeds of trust or other similar obligations of corporations, joint-stock companies or associations, and insurance companies, whether payable annually or at shorter or longer periods, although such interest does not amount to $3,000, subject to the provisions of this section requir171ing the tax to be withheld at the source and deducted from annual Income tax—Continued.Tax to be withheld by bankers, etc., from interest on foreign obligations, dividends, e to.income and paid to the Government; and likewise the amount of such tax shall be deducted and withheld from coupons, checks, or bills of exchange for or in payment of interest upon bonds of foreign countries and upon foreign mortgages or like obligations (not payable in the United States), and also from coupons, checks, or bills of exchange for or in payment of any dividends upon the stock or interest upon the obligations of foreign corporations, associations, and insurance companies engaged in business in foreign countries; and the tax in Persons affected.each case shall be withheld and deducted for and m behalf of any person subject to the tax hereinbefore imposed, although such interest, dividends, or other compensation does not exceed $3,000, by any banker or person who shall sell or otherwise realize coupons, checks, or bills of exchange drawn or made in payment of any such interest or dividends (not payable in the United States), and any person who shall obtain payment (not in the United States), in behalf of another of such dividends and interest by means of coupons, checks, or bills of exchange, and also any dealer in such coupons who shall purchase the same for any such dividends or interest (not payable in the United States), otherwise than from a banker or another dealer in such coupons; but in each case the benefit of the exemption and the deduction Exemptions.allowable under this section may be had by complying with the foregoing provisions of this paragraph. All persons, firms, or corporations undertaking as a matter of business License required for collecting foreign payments.or for profit the collection of foreign payments of such interest or dividends by means of coupons, checks, or bills of exchange shall obtain a license from the Commissioner of Internal Revenue, and shall be subject to such regulations enabling the Government to ascertain and verify the due withholding and payment of the income tax required to be withheld and paid as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe; and any person who shall knowingly undertake to collect Punishment for collecting without license.such payments as aforesaid without having obtained a license therefor, or without complying with such regulations, shall be deemed guilty of a misdemeanor and for each offense be fined in a sum not exceeding $5,000, or imprisoned for a term not exceeding one year, or both, in the discretion of the court. Nothing in this section shall be construed to release a taxable person No taxable liability released; future contracts void.from liability for income tax, nor shall any contract entered into after this Act takes effect be valid in regard to any Federal income tax imposed upon a person liable to such payment. The tax herein imposed upon annual gains, profits, and income not Assessment on failure to make returns.falling under the foregoing and not returned and paid by virtue of the foregoing shall be assessed by personal return under rules and regulations to be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury. The provisions of tills section relating to the deduction and payment Payment of tax at source limited.of the tax at the source of income shall only apply to the normal tax hereinbefore imposed upon individuals. F. That if any person, corporation, joint-stock company, association, Penalty for not making returns.or insurance company liable to make the return or pay the tax aforesaid shall refuse or neglect to make a return at the time or times hereinbefore specified in each year, such person shall be liable to a penalty of not less than $20 nor more than $1,000. Any person or Punishment for false returns, etc.any officer of any corporation required by law to make, render, sign, or verify any return who makes any false or fraudulent return or statement with intent to defeat or evade the assessment required by this section to be made shall be guilty of a misdemeanor, and shall be fined not exceeding $2,000 or be imprisoned not exceeding one year, or both, at the discretion of the court, with the costs of prosecution. 172 G. Income tax—Continued.Normal tax on not incomes of corporations, etc.Domestic.(a) That the normal tax hereinbefore imposed upon individuals likewise shall be levied, assessed, and paid annually upon the entire net income arising or accruing from all sources dining the preceding calendar year to every corporation, joint-stock company or association, and every insurance company, organized in the United States, no matter how created or organized, not including Foreign.partnerships; but if organized, authorized, or existing under the laws of any foreign country, then upon the amount of net income accruing from business transacted and capital invested within the *Provisos*.Organizations excepted.United States during such year: *Provided, however*, That nothing in this section shall apply to labor, agricultural, or horticultural organizations, or to mutual savings banks not having a capital stock represented by shares, or to fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders, or associations and dependents of such members, nor to domestic building and loan associations, nor to cemetery companies, organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit oi any private stockholder or individual, nor to business leagues, nor to chambers of commerce or boards of trade, not organized for profit or no part of the net income of which inures to the benefit of the private stockholder or individual; nor to any civic league or organization not organized for profit, but operated exclusively for the promotion of social welfare: Income of States, etc., from public utilities.*Provided further*, That there snail not be taxed under this section any income derived from any public utility or from the exercise of any essential governmental function accruing to any State, Territory, or the District of Columbia, or any political subdivision of a State, Territory, or the District of Columbia, nor any income accruing to the government of the Philippine Islands or Porto Rico, or of any political subdivision of the Philippine Islands or Porto Rico: Operated under contract.*Provided*, That whenever any State, Territory, or the District of Columbia, or any political subdivision of a State Limitation.or Territory, has, prior to the passage of this Act, entered in good faith into a contract with any person or corporation, the object and purpose of which is to acquire, construct, operate or maintain a public utility, no tax shall be levied under the provisions of this Act upon the income derived from the operation of such public utility, so far as the payment thereof will impose a loss or burden upon such State, Territory, or the District of Columbia, or a political subdivision of a State or Territory; but this provision is not intended to confer upon such person or corporation any financial gain or exemption or to relieve such person or corporation from the payment of a tax as provided for in this section upon the part or portion of the. said income to which such person or corporation shall be entitled under such contract.
(b)Domestic corporations.Deduction from gross income.Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint-stock company or association, or insurance company, received within the year from Business expenses.all sources, (first) all the ordinary and necessary expenses paid within the year in the maintenance and operation of its business and properties, including rentals or other payments required to be made as a condition to the continued use or possession of property; Losses and depreciation.(second) all losses actually sustained within the year and not compensated by insurance or otherwise, including a reasonable allowance for depreciation by use, wear and tear of property, if any; and in the case of mines a reasonable allowance for depletion of ores and 173all other natural deposits, not to exceed 5 per centum of the gross Income tax—Continued.value at the mine of the output for the year for which the computation is made; and in case of insurance companies the net addition, if any, Insurance co m ponies.required by law to be made within the year to reserve funds and the sums other than dividends paid within the year on policy and annuity contracts: *Provided*, That mutual fire insurance companies requiring *Proviso*.Mutual fire insurance companies.their members to make premium deposits to provide for losses and expenses shall not return as income any portion of the premium deposits returned to their policyholders, but shall return as taxable income all income received by them from all other sources plus such portions of the premium deposits as are retained by the companies for purposes other than the payment of losses and expenses and reinsurance reserves: *Provided further*, That mutual marine insurance companies Mutual marine insurance companies.shall include in their return of gross income gross premiums collected and received by them less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid to policy holders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policy holder as shall have been paid back or credited to such individual policy holder, or treated as an abatement of premium of such individual policyholder, within such year; (third) the amount of interest accrued and paid within Interest on indebtedness.Limit.the year on its indebtedness to an amount of such indebtedness not exceeding one-half of the sum of its interest bearing indebtedness and its paid-up capital stock outstanding at the close of the year, or if no capital stock, the amount of interest paid within the year on an amount of its indebtedness not exceeding the amount of capital employed in the business at the close of the year: *Provided*, That in case of indebtedness wholly secured by collateral the subject Secured by collateral.of sale in ordinary business of such corporation, joint stock company, or association, the total interest secured and paid by such company, corporation, or association within the year on any such indebtedness may be deducted as a part of its expense of doing business: *Provided further*, That in the case of bonds or other indebtedness, which have Bonds guaranteed free of tax.been issued with a guaranty that the interest payable thereon shah be free from taxation, no deduction for the payment of the tax herein imposed shall be allowed; and in the case of a bank, banking association, Interest on deposits.loan, or trust company, interest paid within the year on deposits or on moneys received for investment and secured by interest-bearing certificates of indebtedness issued by such bank, banking association, loan or trust company; (fourth) all sums paid by it within the year Taxes.for taxes imposed under the authority of the United States or of any State or Territory thereof, or imposed by the Government of any foreign country: *Provided*, That in the case of a corporation, jointstock Foreign corporations.Deductions on business in United States.company or association, or insurance company, organized, authorized, or existing under the laws of any foreign country, such net income shall be ascertained by deducting from the gross amount of its income accrued within the year from business transacted and capital invested within the United States, (first) all the ordinary and Business expenses.necessary expenses actually paid within the year out of earnings in the maintenance and operation of its business and property within the United States, including rentals or other payments required to be made as a condition to the continued use or possession of property; (second) all losses actually sustained within the year in business conducted Losses and depreciation.by it within the United States and not compensated by insurance or otherwise, including a reasonable allowance for depreciation by use, wear and tear of property, if any, and in the case of mines a reasonable allowance for depletion of ores and all other natural depos174Income tax—Continued.Insurance companies.its, not to exceed 5 per centum of the gross value at the mine of the output for the year for which the computation is made; and in case of insurance companies the net addition, if any, required by law to be made within the year to reserve funds and the sums other than dividends paid within the year on policy and annuity contracts: Mutual fire insurance companies.*Provided further*, That mutual fire insurance companies requiring their members to make premium deposits to provide for losses and expenses shall not return as income any portion of the premium deposits returned to their policyholders, but shall return as taxable income all income received by them from all other sources plus such portions of the premium deposits as are retained by the companies for purposes other than the payment of losses and expenses and reinsurance Mutual marine insurance companies.reserves: *Provided further*, That mutual marine insurance companies shall include in their return of gross income gross premiums collected and received by them less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertainment thereof and the payment thereof and fife insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such Interest on indebtedness.Limit.year; (third) the amount of interest accrued and paid within the year on its indebtedness to an amount of such indebtedness not exceeding the proportion of one-half of the sum of its interest bearing indebtedness and its paid-up capital stock outstanding at the close of the year, or if no capital stock, the capital employed in the business at the close of the year which the gross amount of its income for the year from business transacted and capital invested within the United States bears to the gross amount of its income derived from all Bonds guaranteed free of tax.sources within and without the United States: *Provided*, That in the case of bonds or other indebtedness which have been issued with a guaranty that the interest payable thereon shall be free from taxation, no deduction for the payment of the tax herein imposed shall Taxes paid in United States.be allowed; (fourth) all sums paid by it within the year for taxes imposed under the authority of the United States or of any State or Assessment Insurance companies.Companies’ guaranty deposits.Territory thereof or the District of Columbia. In the case of assessment insurance companies, whether domestic or foreign, the actual deposit of sums with State or Territorial officers, pursuant to law, as additions to guarantee or reserve funds shall be treated as being payments required by law to reserve funds.
(c)Tax computed for calendar year.*Provisos*.For 1913.The tax herein imposed shall be computed upon its entire net income accrued within each preceding calendar year ending December thirty-first: *Provided, however*, That for the year ending December thirty-first, nineteen hundred and thirteen, said tax shall be imposed upon its entire net income accrued within that portion of said year from March first to December thirty-first, both dates inclusive, to be ascertained by taking five-sixths of its entire net Fiscal year of corporations.income for said calender year: *Provided further*, That any corporation, joint-stock company or association, or insurance company subject to this tax may designate the last day of any month in the year as the day of the closing of its fiscal year and shall be entitled to have the tax payable by it computed upon the basis of the net income ascertained as herein provided for the year ending on the day so designated in the year preceding the date of assessment instead of upon the basis of the net income for the calendar year preceding the date of Notification of, to collector.assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district m which its principal business office is located at any time not less than 175Income tax—Continued.Time for rendering returns.thirty days prior to the date upon which its annual return shall be filed. All corporations, joint-stock companies or associations, and insurance companies subject to the tax herein imposed, computing taxes upon the income of the calendar year, shall, on or before the first day of March, nineteen hundred and fourteen, and the first day of A!arch in each year thereafter, and all corporations, joint-stock companies or associations, and insurance companies, computing taxes upon the income of a fiscal year which it may designate in the manner hereinbefore provided, shall render a like return within sixty days after the close of its said fiscal year, and within sixty days after the close of its fiscal year in each year thereafter, or in the case Foreign corporations.of a corporation, joint-stock company or association, or insurance company, organized or existing under the laws of a foreign country, in the place where its principal business is located within the United States, in such form as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe, shall render a true and accurate return under oath or affirmation of its president, vice president, or other principal officer, and its treasurer or assistant treasurer, to the collector of internal revenue for the district in which it has its principal place of business, setting forth (first) Contents of returns.Capital.the total amount of its paid-up capital stock outstanding, or if no capital stock, its capital employed in business, at the close of the year; (second) the total amount of its bonded and other indebtedness Indebtedness.at the close of the year; (third) the gross amount of its income, Gross income.received during such year from all sources, and if organized under the laws of a foreign country the gross amount of its income received within the year from business transacted and capital invested within the United States; (fourth) the total amount of all its ordinary Running expenses.and necessary expenses paid out of earnings in the maintenance and operation of the business and properties of such corporation, jointstock company or association, or insurance company within the year, stating separately all rentals or other payments required to be made as a condition to the continued use or possession of property, and if organized under the laws of a foreign country the amount so paid in the maintenance and operation of its business within the United States; (fifth) the total amount of all losses actually sustained during Losses and depreciation.the year and not compensated by insurance or otherwise, stating separately any amounts allowed for depreciation of property, and in Insurance companies.case of insurance companies the net addition, if any, required, by law to be made within the year to reserve funds and the sums other than dividends paid within the year on policy and annuity contracts: *Provided further*, That mutual fire insurance companies requiring Mutual Are insurance.their members to make premium deposits to provide for losses and expenses shall not return as income any portion of the premium deposits returned to their policyholders, but shall return as taxable income all income received by them from all other sources plus such portions of the premium deposits as are retained by the companies for purposes other than the payment of losses and expenses and reinsurance reserves: *Provided further*, That mutual marine insurance Mutual marine insurance companies.companies shall include in then return of gross income gross premiums collected and received by them less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them, and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policy holder, or treated as an abatement of premium of such individual policy holder, within such year; and in case of a corporation, joint-stock Foreign corporations.company or association, or insurance company, organized under the 176Income tax—Continued.laws of a foreign country, all losses actually sustained by it during the year in business conducted by it within the United States, not compensated by insurance or otherwise, stating, separately any Insurance companies.amounts allowed for depreciation of property, and in case of insurance companies the net addition, if any, required by law to be made within the year to reserve funds and the sums other than dividends Mutual fire insurance companies.paid within the year on policy and annuity contracts: *Provided further*, That mutual fire insurance companies requiring their members to make premium deposits to provide for losses and expenses shall not return as income any portion of the premium deposits returned to their policyholders, but shall return as taxable income all income received by them from all other sources plus such portions of the premium deposits as are retained by the companies for purposes other than the payment of losses and expenses and reinsurance reserves: Mutual marine Insurance companies.*Provided further*, That mutual marine insurance companies shall include in their return of gross income gross premiums collected and received by them less amounts paid for reinsurance, but shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such Interest on debts, etc.Limitation.year; (sixth) the amount of interest accrued and paid within the year on its bonded or other indebtedness not exceeding one-half of the sum of its interest bearing indebtedness and its paid-up capital stock, outstanding at the close of the year, or if no capital stock, the amount of interest paid within the year on an amount of indebtedness not exceeding the amount of capital employed in the business at the close of the year, and in the case of a bank, banking association, or trust company, stating separately all interest paid by it within the Foreign corporations.year on deposits; or in case of a corporation, joint-stock company or association, or insurance company, organized under the laws of a foreign country, interest so paid on its bonded or other indebtedness to an amount of such bonded or other indebtedness not exceeding the proportion of its paid-up capital stock outstanding at the close of the year, or if no capital stock, the amount of capital employed in the business at the close of the year, which the gross amount of its income for the year from business transacted and capital invested within the United States bears to the gross amount of its income Taxes.derived from all sources within and without the United States; (seventh) the amount paid by it within the year for taxes imposed under the authority of the United States and separately the amount Net income.so paid by it for taxes imposed by the Government of any foreign country; (eighth) the net income of such corporation, joint-stock company or association, or insurance company, after making the Transmittal to Commissioner.deductions in this subsection authorized. All such returns shall as received be transmitted forthwith by the collector to the Commissioner of Internal Revenue. Notice and payment of assessments.All assessments shall be made and the several corporations, jointstock companies or associations, and insurance companies shall be notified of the amount for which they are respectively liable on or before the first day of June of each successive year, and said assessment *Proviso*.Designated fiscal year.shall be paid on or before the thirtieth day of June: *Provided*, That every corporation, joint-stock company or association, and insurance company, computing taxes upon the income of the fiscal year which it may designate in the manner hereinbefore provided, shall pay the taxes due under its assessment within one hundred and twenty days after the date upon which it is required to file its list or 177return of income for assessment; except in cases of refusal or neglect Income tax—Continued.In cases of neglect, etc.to make such return, and in cases of false or fraudulent returns, in which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained as provided for in this section or by existing law, and the assessment made by the Commissioner of Internal Revenue thereon shall be paid by such corporation, joint-stock company or association, or insurance company immediately upon notification of the amount of such assessment; and to any sum or sums due and unpaid after the thirtieth Surtax for nonpayment.day of June in any year, or after one hundred and twenty days from the date on which the return of income is required to be made by the taxpayer, and after ten days notice and demand thereof by the collector, there shall be added the sum of 5 per centum on the amount of tax unpaid and interest at the rate of 1 per centum per month upon said tax from the time the same becomes due.
(d)When the assessment shall be made, as provided in this section, Returns to be public records.the returns, together with any corrections thereof which may have been made by the commissioner, shall be filed in the office of the Commissioner of Internal Revenue and shall constitute public records and be open to inspection as such: *Provided*, That any and *Provisos*.Restriction on inspection.all such returns shall be open to inspection only upon the order of the President, under rules and regulations to be prescribed by the Secretary of the Treasury and approved by the President: *Provided further*, That the proper officers of any State imposing a general Access by State officers.income tax may, upon the request of the governor thereof, have access to said returns or to an abstract thereof, showing the name and income of each such corporation, joint stock company, association or insurance company, at such times and in such manner as the Secretary of the Treasury may prescribe. If any of the corporations, joint-stock companies or associations, Penalty for neglecting, or making false returns.or insurance companies aforesaid, shall refuse or neglect to make a return at the time or times hereinbefore specified in each year, or shall render a false or fraudulent return, such corporation, joint-stock company or association, or insurance company shall be liable to a penalty of not exceeding $10,000. H. That the word “State” or “United States” when used in this “State” and “United States” construed.section shall be construed to include any Territory, Alaska, the District of Columbia, Porto Rico, and the Philippine Islands, when such construction is necessary to carry out its provisions. I. That sections thirty-one hundred and sixty-seven, thirty-one Sections of Revised Statutes amended.hundred and seventy-two, thirty-one hundred and seventy-three, and thirty-one hundred and seventy-six of the Revised Statutes of the United States as amended are hereby amended so as to read as follows:Internal revenue.Divulging information received by officers, unlawful.[R. S., sec. 3167, p. 606, amended](/us/rs/s3167/p606). " “Sec. 3167. It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law 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, Income returns provisions added.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 or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any Publishing income returns unlawful.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 in any income return; and any offense against the publishment.foregoing provision shall be a misdemeanor and be punished by a 178Income tax—Continued.fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, at the discretion of the court; and if the offender be an Dismissal of officer.officer or employee of the United States ho shall be dismissed from office and be incapable thereafter of holding any office under the Government. “Sec. 3172. Inquiries to be made by deputies.[R. S. sec. 3172, p. 608, amended](/us/rs/s3172/p608).Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay any internal-revenue tax, and all persons owning or having the care and management of any objects liable to nay any tax, and to make a list of such persons and enumerate said objects. “Sec. 3173. Annual tax returns.[R. S. sec. 3173, p. 609, amended](/us/rs/s3173/p609).It shall be the duty of any person, partnership, 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, Income tax provisions.in case of income tax on or before the first day of March in each year, and 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 or a deputy collector of the district where located, of the articles or objects, including the amount of annual income charged with a duty or tax, the quantity of goods, wares, and merchandise made or sold and charged with a tax, the several rates and aggregate amount, according to the forms and 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, *Provisos*.List made out by revenue officers.or 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, and merchandise, articles or objects liable to pay any duty, tax, or license, shall fail to make and exhibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles, and objects liable to pay any duty or tax, or any business or occupation liable to pay any tax as aforesaid, then, and 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, and signed and verified by oath or affirmation by the person so owning, possessing, or having the care and management as aforesaid, may Notice when no return has been made.be received 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, and 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 and 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 Summons, etc., on refusal, etc., by party.such 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 such 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 be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named m the sum179mons, and to give testimony or answer interrogatories, under oath, Income tax—Continued.Authority of collector outside of district.respecting any objects liable to tax or the returns thereof. The collector may summon any person residing or found within the State in which his district lies; and when the person intended to be summoned does not reside and can not be found within such State, ho may enter any collection district where such person may be found and 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 association Returns by revenue official on refusal, etc., of person.[R. S., sec. 3176, p. 610, amended](/us/rs/s3176/p610).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 he can obtain, including that derived from the evidence elicited by the examination of the collector, and on his own view and information, such list or return, according to the form prescribed, of the in-come, property, and objects liable to tax owned or possessed or under the care or management of such person or corporation, company or association, and the Commissioner of Internal Revenue shall assess Assessment.all taxes not paid by stamps, including the amount, if any, due for Surtax.special tax, income or other tax, and in case of any return of a false For fraudulent list.or fraudulent list or valuation intentionally he shall add 100 per centum to such tax; and in case of a refusal or neglect, except in Refusal or neglect.cases of sickness or absence, to make a list or return, or to verify the same as aforesaid, he shall add 50 per centum to such tax. In case Sickness or absence.of neglect occasioned by sickness or absence as aforesaid the collector may allow such further time for making and delivering such list or return as he may deem necessary, not exceeding thirty days. The Collection of additional tax.amount so added to the tax shall be collected at the same time and 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; and the list or return so made and subscribed by such collector or deputy collector shall be held prima facie good and sufficient for all legal purposes.” " J. That it shall be the duty of every collector of internal revenue, Receipts for payment of other than stamp taxes.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 section, to give to the person malting such payment a full written or printed receipt, expressing the amount paid and the particular account for which such payment was made; and 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; and such receipts shall be sufficient Acceptance of receipt by creditor.evidence in favor of such debtor to justify him in withholding the amount 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, and 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. K. That jurisdiction is hereby conferred upon the district courts Jurisdiction of district courts.of the United States for the district within which any person summoned under this section to appear to testify or to produce books shall reside, to compel such attendance, production of books, and testimony by appropriate process. L. That all administrative, special, and general provisions of law, General laws applicable.including the laws in relation to the assessment, remission, collection, 180Income tax—Continued.and refund of internal-revenue taxes not heretofore specifically repealed and not inconsistent with the provisions of this section, are hereby extended and made applicable to all the provisions of this section and to the tax herein imposed. M. Porto Rico and Philippines.*Provisos*.Collection by insular officer.That the provisions of this section shall extend to Porto Rico and the Philippine Islands: *Provided*, That the administration of the law and the collection of the taxes imposed in Porto Rico and the Philippine Islands shall be by the appropriate internal-revenue officers of those governments, and all revenues collected in Porto Rico and the Philippine Islands thereunder shall accrue intact to the general Jurisdiction of Philippine courts.governments, thereof, respectively: *And provided further*, That the jurisdiction in this section conferred upon the district courts of the United States shall, so far as the Philippine Islands are concerned, be vested in the courts of the first instance of said islands: Pay of officials not excluded from not income.*And provided further*, That nothing in this section shall be held to exclude from the computation of the net income the compensation paid any official by the governments of the District of Columbia, Porto Rico and the Philippine Islands or the political subdivisions thereof. N. Appropriation for expenses. That for the purpose of carrying into effect the provisions of Section II of this Act, and to pay the expenses of assessing and collecting the income tax therein imposed, and to pay such sums as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may deem necessary, for information, detection, and bringing to trial and punishment persons guilty of violating the provisions of this section, or conniving at the same, in cases where such expenses are not otherwise provided for by law, there is hereby appropriated out of any money in the Treasury not otherwise appropriated for the fiscal year ending June thirtieth, nineteen hundred Appointment of officers, etc.and fourteen, the sum of $800,000, and the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized to appoint and pay from this appropriation all necessary officers, agents, inspectors, deputy collectors, clerks, messengers and Other expenses.janitors, and to rent such quarters, purchase such supplies, equipment, mechanical devices, and other articles as may be necessary for employment or use in the District of Columbia or any collection *Proviso*.Restriction on compensation.district in the United States, or any of the Territories thereof: *Provided*, That no agent paid from this appropriation shall receive compensation at a rate higher than that now received by traveling agents on accounts in the Internal Revenue Service, and no inspector shall receive a compensation higher than $5 a day and $3 additional in lieu of subsistence, and no deputy collector, clerk, messenger, or other employee shall be paid at a rate of compensation higher than the rate now being paid for the same or similar work in the Internal Revenue Service. Office of Commissioner.Additional employees, etc., authorized.*Post*, p. 476.In the office of the Commissioner of Internal Revenue at Washington, District of Columbia there shall be appointed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury one additional deputy commissioner, at a salary of $4,000 per annum; two heads of divisions, whose compensation shall not exceed $2,500 per annum; and such other clerks, messengers, and employees, and to rent such quarters and to purchase such supplies *Provisos*.Commissioner to appoint employees, except clerical force.as may be necessary: *Provided*, That for a period of two years from and after the passage of this Act the force of agents, deputy collectors, inspectors, and other employees not including the clerical force below the grade of chief of division employed in the Bureau of Internal Revenue in the city of Washington, District of Columbia authorized by this section of this Act shall be appointed by the Commissioner of Internal Revenue, with the approval of the Secretary of Compensation.the Treasury, under such rules and regulations as may be fixed by the Secretary of the Treasury to insure faithful and competent service, and with such compensation as the Commissioner of Internal Revenue may fix, with 181the approval of the Secretary of the Treasury, within the limitations Income tax—Continued.Use of additional force on general work.herein prescribed: *Provided further*, That the force authorized to carry out the provisions of Section II of this Act, when not employed as herein provided, shall be employed on general internal-revenue work. Section III.Customs administration. A. That the Act entitled “An Act to simplify the laws in relation to Vol. 26, pp. 131–142, amended.the collection of the revenues,” approved June tenth, eighteen hundred and ninety, as amended, be further amended to read as follows: “B. That all merchandise imported into the United States shall, Consignee deemed owner of goods.Vol. 36, p. 91.Holder of bill of lading.for the purpose of this Act, be deemed and held to be the property of the person to whom the same is consigned; and the holder of a bill of lading duly indorsed by the consignee therein named, or, if consigned to order, by the consignor, shall be deemed the consignee thereof; and in case of the abandonment of any merchandise to the Underwriters.underwriters the latter may be recognized as the consignee. “C. That all invoices of imported merchandise shall be made out Invoices.Requirements.Vol. 36, p. 91, amended.in the currency of the place or country from whence the importations shall be made, or, if purchased, or agreed to be purchased, in the currency actually paid, agreed upon, or to be paid therefor, shall Agreed price added.contain a correct, complete, and detailed description of such merchandise and of the packages, wrappings, or other coverings containing it, and shall be made in triplicate or in quadruplicate in case of Number.merchandise intended for immediate transportation without appraisement, and signed by the person owning or shipping the same, if the Signature.merchandise has been actually purchased, or price agreed upon, fixed, or determined, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or agreement of purchase, or by the duly authorized agent of such purchaser, seller, manufacturer, or owner. “D. That all such invoices shall, at or before the shipment of the Production before consul.Vol. 36, p. 91, amended.merchandise, be produced to the consular officer of the United States of the consular district in which the merchandise was manufactured, or purchased, or contracted to be delivered from, or when purchases or agreements for purchase are made in several places, in the consular district where the merchandise is assembled for shipment, as the case may be, for export to the United States, and shall have indorsed Declaration by purchaser, etc.thereon, when so produced, a declaration signed by the purchaser, seller, manufacturer, owner, or agent, setting forth that the invoice is in all respects correct and true and was made at the place from which the merchandise is to be exported to the United States; that it contains, If purchased, to show actual cost, etc.if the merchandise was obtained by purchase, or agreement for purchase, a true and full statement of the time when, the place where, the person from whom the same was purchased, or agreed to be purchased, and the actual cost thereof, or price agreed upon, fixed, or determined, and of all charges thereon, as provided by this Act; and that no discounts, rebates, or commissions are contained in the invoice Drawbacks, etc.but such as have been actually allowed thereon, and that all drawbacks or bounties received or to be received are shown therein; and when obtained in any other manner than by purchase, or agreement To show market value, etc., if obtained otherwise.of purchase, the actual market value or wholesale price thereof, at the time of exportation to the United States, in the principal markets of the country from whence exported; that such actual Determination of market value.market value is the price at which the merchandise described in the invoice is freely offered for sale to all purchasers in said markets, and that it is the price which the manufacturer or owner making the declaration would have received, and was willing to receive, for such merchandise sold in the ordinary course of trade in the usual whole-sale quantities, and that it includes all charges thereon as provided 182Customs administration—Continued.by this Act, and the actual quantity thereof; and that no different invoice of the merchandise mentioned in the invoice so produced has Statement of currency paid.been or will be furnished to anyone. If the merchandise was actually purchased, or agreed to be purchased, the declaration shall also contain a statement that the currency in which such invoice is made out is that which was actually paid for the merchandise by the purchaser, or agreed to be paid, fixed, or determined. “E. Production before customs officer.Exceptions.Vol. 36, p. 92.That, except in case of personal effects accompanying the passenger, no importation of any merchandise exceeding $100 in value shall be admitted to entry without the production of a duly certified invoice thereof as required by law, or of an affidavit made by the owner, importer, or consignee, before the collector or his deputy, Temporary acceptance of statement in form of invoice.showing why it is impracticable to produce such invoice; and no entry shall be made in the absence of a certified invoice, upon affidavit as aforesaid, unless such affidavit be accompanied by a statement in the form of an invoice, or otherwise, showing the actual cost of such merchandise, if purchased, or if obtained otherwise than by purchase, the actual market value or wholesale price thereof at the time of exportation to the United States in the principal markets of the Verification.country from which the same has been imported, which statement shall be verified by the oath of the owner, importer, consignee, or agent desiring to make entry of the merchandise, to be administered Evidence required.by the collector or his deputy, and it shall be lawful for the collector or his deputy to examine the deponent under oath, touching the sources of his knowledge, information, or belief in the premises, and to require him to produce any letter, paper, or statement of account in his possession, or under his control, which may assist the officers of Effect of default.customs in ascertaining the actual value of the importation or any part thereof, and in default of such production, when so requested, such owner, importer, consignee, or agent shall be thereafter debarred from producing any such letter, paper, or statement for the purpose of avoiding any additional duty, penalty, or forfeiture incurred under this Act, unless he shall show to the satisfaction of the court or the officers of the customs, as the case may be, that it was not in his Unavoidable causes.power to produce the same when so demanded; and no merchandise shall be admitted to entry under the provisions of this section unless the collector shall be satisfied that the failure to produce a duly certified invoice is due to causes beyond the control of the owner, consignee, *Proviso*.Declarations for periodicals.or agent thereof: *Provided*, That the Secretary of the Treasury may make regulations by which books, magazines, and other periodicals published and imported in successive parts, numbers, or volumes, and entitled to be imported free of duty, shall require but one Subsequent production of invoice.declaration for the entire series. And when entry of merchandise exceeding SI00 in value is made by a statement in the form of an invoice, the collector shall require a bond for the production of a duly certified invoice. “F. Declaration to be filed with invoice.Vol. 36, p. 92, amended.That whenever merchandise imported into the United States is entered by invoice, a declaration upon a form to be prescribed by the Secretary of the Treasury, according to the nature of the case, shall be filed with the collector of the port at the time of entry by the owner, importer, consignee, or agent, which declaration so filed shall be duly signed by Authentication.the owner, importer, consignee, or agent before the collector, or before a notary public or other officer duly authorized by law to administer oaths and take acknowledgments, under regulations to be prescribed by the Secretary of the Treasury: *Proviso*.Invoices not received with goods.*Provided*, That if any of the invoices or bills of lading of any merchandise imported in any one vessel which should otherwise be embraced in said entry have not been received at the date of the entry the declaration may state the fact, and thereupon such merchandise, of which the invoices or bills of lading are not produced, shall not 183be included in such entry, but may be entered subsequently. That Customs administration—Continued.Detailed list of articles to be attached.the Secretary of the Treasury and the Secretary of Commerce arc hereby authorized and directed to establish from time to time for statistical purposes a list or enumeration of articles in such detail as in their judgment may be necessary comprehending all goods, wares, and merchandise imported into the United States, and that as a part of tho declaration herein provided there shall be either attached thereto or included therein an accurate statement specifying, in the terms of the said detailed list or enumeration, the kinds and quantities of all merchandise imported, and tho value of tho total quantity of each kind of article, and it shall be the duty of tho consular officer, Consul to require list.to whom tho invoice shall be produced, to require such information to be given. “G. That if any consignor, seller, owner, importer, consignee, Punishment for attempts to enter by false invoice, etc.Vol. 36, p, 97, amended.agent, or other person or persons, shall enter or introduce, or attempt to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, declaration, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall make any false statement in the declarations provided for in paragraph F without reasonable cause *Ante*, p. 183.to believe the truth of such statement, or shall aid or procure the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, or shall be guilty of any willful act or omission by means whereof the United States shall or may be deprived of the lawful duties, or any portion thereof, accruing upon tho merchandise, or any portion thereof, embraced or referred to m such invoice, declaration, affidavit, letter, paper, or statement, or affected by such act or omission, such person or persons shall upon conviction be fined for each offense a sum not exceeding $5,000, or be imprisoned for a time not exceeding two years, or both, in the discretion of the court: *Provided*, That *Proviso*.Forfeiture not affected.nothing in this section shall be construed to relieve imported merchandise from forfeiture by reason of such false statement or for any cause elsewhere provided by law. “H. That if any consignor, seller, owner, importer, consignee, Forfeiture of goods for making false In-voices, statements, etc.agent, or other person or persons shall enter or introduce, or attempt to enter or introduce, into the commerce of the United States any imported merchandise by means of any fraudulent or false invoice, declaration, affidavit, letter, paper, or by means of any false statement, written or verbal, or by means of any false or fraudulent practice or appliance whatsoever, or shall make any false statement in the declarations provided for in paragraph F without reasonable *Ante*, p. 182.cause to believe the truth of such statement, or shall aid or procure tho making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, or shall be guilty of any willful act or omission by means whereof the United States shall or may be deprived of the lawful duties or any portion thereof, accruing upon the merchandise or any portion thereof, embraced or referred to in such invoice, declaration, affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from Extent of forfeiture.such person or persons, shall be forfeited, which forfeiture shall only apply to the whole of the merchandise or the value thereof in the case or package containing tho particular article or articles of merchandise to which such fraud or false paper or statement relates. That the arrival within the territorial limits of the United States of Attempt to make false entry construed.any merchandise consigned for sale and remaining the property of the shipper or consignor, and the acceptance of a false or fraudulent invoice thereof by the consignee or the agent of the consignor, or the 184Customs administration—Continued.existence of any other facts constituting an attempted fraud, shall be deemed, for the purposes of this paragraph, to be an attempt to enter such merchandise notwithstanding no actual entry has been made or offered. “I. Corrections permitted at time of entry.Vol. 36, p. 95, amended.That the owner, consignee, or agent of any imported merchandise may, at the time when he shall make entry of such merchandise, but not after either the invoice or the merchandise has come under the observation of the appraiser, make such addition in the entry to or such deduction from the cost or value given in the invoice or pro forma invoice or statement in form of an invoice, which he shall produce with his entry, as in his opinion may raise or lower the same to the actual market value or wholesale price of such merchandise at the time of exportation to the United States, in the principal markets of Appraisal by collector.the country from which the same has been imported; and the collector within whose district any merchandise may be imported or entered, whether the same has been actually purchased or procured otherwise than by purchase, shall cause the actual market value or Additional duty if appraisal exceeds declared value.wholesale price of such merchandise to be appraised; and if the appraised value of any article of imported merchandise subject to an ad valorem duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the value declared in the entry, there shall be levied, collected, and paid, in addition to the duties imposed by law on such merchandise, an additional duty of 1 per centum of the total appraised value thereof for each 1 per centum that such appraised value exceeds the value declared in the entry: *Provisos*.Application and limitations.*Provided*, That the additional duties shall only apply to the particular article or articles in each invoice that are so undervalued and shall not be imposed upon any article upon which the amount of duty imposed by law on account of the appraised value does not exceed the amount of duty that would be imposed if the appraised value did not exceed the entered value, and shall be limited to 75 per centum of the Not penal, nor to be refunded.appraised value of such article or articles. Such additional duties shall not be construed to be penal, and shall not be remitted nor payment thereof in any way avoided except in cases arising from a manifest clerical error, nor shall they be refunded in case of exportation of the merchandise, or on any other account, nor shall they be Presumption of fraud if increase more than 75 per cent.subject to the benefit of drawback: *Provided*, That if the appraised value of any merchandise shall exceed the value declared in the entry by more than 75 per centum, except when arising from a manifest clerical error, such entry shall be held to be presumptively fraudulent, and the collector of customs shall seize such merchandise and proceed as in case of forfeiture for violation of the customs laws, and in any legal proceeding other than a criminal prosecution that may result from such seizure, the undervaluation as shown by the appraisal shall be presumptive evidence of fraud, and the burden of proof shall be on the claimant to rebut the same, and forfeiture shall be adjudged unless he shall rebut such presumption of fraudulent intent by Extent of forfeiture.sufficient evidence. The forfeiture provided for in this section shall apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles in each Applicable to pro forma invoices, etc.invoice which are undervalued: *Provided further*, That all additional duties, penalties, or forfeitures applicable to merchandise entered by a duly certified invoice shall be alike applicable to merchandise entered by a pro forma invoice or statement in the form of an invoice, and no forfeiture or disability of any kind incurred under the provisions of this section shall be remitted or mitigated by the Secretary Minimum assessment.Exception.of the Treasury. The duty shall not, however, be assessed in any case upon an amount less than the entered value, unless by direction of the Secretary of the Treasury in cases in which the importer certifies at the time of entry that the entered value is higher than the foreign market value and that the goods are so entered in order to meet 185advances by the appraiser in similar cases then pending on appeal Customs administration—Continued.for reappraisement, and the importer’s contention shall subsequently be sustained by a final decision on reappraisement, and it shall appear that the action of the importer on entry was taken in good faith, after due diligence and inquiry on his part, and the Secretary of the Treasury shall accompany his directions with a statement of his conclusions and his reasons therefor. “J. That when merchandise entered for customs duty has been consigned Cost of production.Statement by manufacturer.Vol. 36. p. 96, amended.for sale by or on account of the manufacturer thereof, to a person, agent, partner, or consignee in the United States, such person, agent, partner, or consignee shall, at the time of the entry of such merchandise, present to the collector of customs at the port where such entry is made, as a part of such entry, and in addition to the certified invoice or statement in the form of an invoice required by law, a statement signed by such manufacturer, declaring the cost of production of such merchandise, such cost to include all the elements of cost as stated in paragraph L of this Act. When merchandise *Infra*.By other person.entered for customs duty has been consigned for sale by or on account of a person other than the manufacturer of such merchandise, to a person, agent, partner, or consignee in the United States, such person, agent, partner, or consignee shall at the time of the entry of such merchandise present to the collector of customs at the port where such entry is made, as a part of such entry, a statement signed by the consignor thereof, declaring that the merchandise was actually purchased by him or for his account, and showing the time when, the place where, and from whom he purchased the merchandise, and in detail the price he paid for the same: *Provided*, That the statements required *Proviso*.Number; attestation, and disposition of statement.by this section shall be made in triplicate, and shall bear the attestation of the consular officer of the United States resident within the consular district wherein the merchandise was manufactured, if consigned by the manufacturer or for his account, or from whence it was imported when consigned by a person other than the manufacturer, one copy thereof to be delivered to the person making the statement, one copy to be transmitted with the triplicate invoice of the merchandise to the collector of the port in the United States to which the merchandise is consigned, and the remaining copy to be filed in the consulate. “K. That it shall be the duty of the appraisers of the United States, Appraisal of market value and wholesale price, whence ImportVol. 36, p. 97.and every of them, and every person who shall act as such appraiser, or of the collector, as the case may be, by all reasonable ways and means in his or their power to ascertain, estimate, and appraise (any invoice or affidavit thereto or statement of cost, or of cost of production to the contrary notwithstanding) the actual market value and wholesale price of the merchandise at the time of exportation to the United States, in the principal markets of the country whence the same has been imported, and the number of yards, parcels, or quantities, and actual market value or wholesale price of every of them, as the case may require. “L. That when the actual market value, as defined by law, of any Estimate if market value not obtainable.Vol. 36, p. 97, amended.article of imported merchandise, wholly or partly manufactured anti subject to an ad valorem duty, or to a duty based in whole or in part on value, can not be ascertained to the satisfaction of the appraising officer, such officer shall use all available means in his power to ascertain the cost of production of such merchandise at the time of exportation to the United States, and at the place of manufacture, such Determination.cost of production to include the cost of materials and of fabrication, and all general expenses to be estimated at not less than 10 per centum, covering each and every outlay of whatsoever nature incident to such production, together with the expense of prepar186Customs administration—Continued.ing and putting up such merchandise ready for shipment, and an addition of not less than 8 nor more than 50 per centum upon the total cost as thus ascertained; and in no case shall such merchandise be appraised upon original appraisal or reappraisement at less Coods not sold in open market.than the total cost of production as thus ascertained. The actual market value or wholesale price, as defined by law, of any imported merchandise which is consigned for sale in the United States, or which is sold for exportation to the United States, and which is not actually sold or freely offered for sale in usual wholesale quantities in the open market of the country of exportation to all Minimum appraisement.purchasers, shall not in any case be appraised at less than the wholesale price at which such or similar imported merchandise is actually sold or freely offered for sale in usual wholesale quantities in the Deductions allowed.United States in the open market, due allowance by deduction being made for estimated duties thereon, cost of transportation, insurance and other necessary expenses from the place of shipment to the place of delivery, and a commission not exceeding 6 per centum, if any has been paid or contracted to be paid on consigned goods, or profits not to exceed 8 per centum and a reasonable allowance for general expenses (not to exceed 8 per centum) on purchased goods. “M. Reports of appraisements.Vol. 36, p. 99, amended.That the appraiser shall revise and correct the reports of the assistant appraisers as he may judge proper, and the appraiser, or, at ports where there is no appraiser, the person acting as such, shall report to the collector his decision as to the value of the merchandise Certificate in lieu.appraised. At ports where there is no appraiser the certificate of the customs officer to whom is committed the estimating and collection of duties, of the dutiable value of any merchandise required to be appraised, shall be deemed and taken to be the appraisement of such Appeals for reappraisement.merchandise. If the collector shall deem the appraisement of any imported merchandise too low, he may, within sixty days thereafter, appeal to reappraisement, which shall be made by one of the general appraisers, or if the importer, owner, agent, or consignee of such merchandise shall deem the appraisement thereof too high, and shall have complied with the requirements of law with respect to the entry and appraisement of merchandise, he may within ten days thereafter appeal for reappraisement by giving notice thereof to the collector in writing. Such appeal shall be deemed to be finally abandoned and waived unless within two days from the date of filing thereof the person who filed such notice shall deposit with the Fee to be deposited.collector of customs a fee of $1 for each entry. Such fee shall be deposited and accounted for as miscellaneous receipts, and in case the appeal in connection with which such fee was deposited shall be Refund.finally sustained, in whole or in part, such fee shall be refunded to the importer, with the duties found to be collected in excess, from the appropriation for the refund to importers of excess of deposits. Decision final unless appealed to board of general appraisers.The decision of the general appraiser in cases of reappraisement shall be final and conclusive as to the dutiable value of such merchandise against all parties interested therein, unless the importer, owner, consignee, or agent of the merchandise shall deem the reappraisement of the merchandise too high, and shall, within five days thereafter, give notice to the collector, in writing, of an appeal, or unless the collector shall deem the reappraisement of the merchandise too low, and shall within ten days thereafter appeal for rereappraisement; in either case the collector shall transmit the invoice and all the papers appertaining thereto to the board of nine general Authority of board, etc.appraisers, to be by rule thereof duly assigned for determination. In such cases the general appraiser and hoards of general appraisers shall proceed by all reasonable ways and means in their power to ascertain, estimate, and determine the dutiable value of the imported merchandise, and in so doing may exercise both judicial and inquisitorial 187functions. In such cases the general appraisers and the Boards of Customs administration—Continued.Conduct of bearings.General Appraisers shall give reasonable notice to the importer and the proper representative of the Government of the time and place of each and every hearing at which the parties or their attorneys shall have opportunity to introduce evidence and to hear and crossexamine the witnesses for the other party, and to inspect all samples and all documentary evidence or other papers offered. Affidavits of persons whose attendance can not be procured may be admitted in the discretion of the general appraiser or Board of General Appraisers. The decision of the appraiser, or the person acting as such (in case Finality of decisions.where no objection is made thereto, either by the collector or by the importer, owner, consignee, or agent), or the single general appraiser in case of no appeal, or of the board of three general appraisers, in all reappraisement cases, shall be final and conclusive against all parties and shall not be subject to review in any manner for any cause in any tribunal or court, and the collector or the person acting as such shall ascertain, fix, and liquidate the rate and amount of the duties to be paid on such merchandise, and the dutiable costs and charges thereon, according to law; and no reappraisement or re-reappraisement Samples.shall be considered invalid because of the absence of the merchandise or samples thereof before the officer or officers malting the same, where no party in interest had demanded the inspection of such merchandise or samples, and where the merchandise or samples were reasonably accessible for inspection. “N. That the decision of the collector as to the rate and amount Effect of collector’s decisions as to duties.Vol. 36, p. 100. amended.of duties chargeable upon imported merchandise, or upon merchandise on which duty shall have been assessed, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, Time for filing protests.or agent of such merchandise, or the person paying such fees, charges, and exactions other than duties, shall, within thirty days after but not before such ascertainment and liquidation of duties, as well in cases of merchandise entered in bond as for consumption, or within fifteen days after the payment of such fees, charges, and exactions, if dissatisfied with such decision imposing a higher rate of duty, or a greater charge, fee, or exaction, than he shall claim to be legally payable, file a protest or protests in writing with the collector, setting forth therein distinctly and specifically, and in respect to each entry or payment, the reasons for his objections thereto, and if the merchandise Payment of duties.is entered for consumption shall pay the full amount of the duties and charges ascertained to be due thereon. Such protest shall Fee required.be deemed to be finally abandoned and waived unless within thirty days from the date of filing thereof the person who filed such notice or protest shall have deposited with the collector of customs a fee of $1 with respect to each protest. Such fee shall be deposited and Refund, etc.accounted for as miscellaneous receipts, and in case the protest in connection with which such fee was deposited shall be finally sustained in whole or in part, such fee shall be refunded to the importer, with the duties found to be collected in excess, from the appropriation for the refund to importers of excess of deposits. No agreement for a Agreements for contingent fees prohibited.contingent fee in respect to recovery or refund under protest shall be lawful. Compliance with this provision shall be a condition precedent to the validity of the protest and to any refund thereunder, and a violation Punishment for violations.of this provision shall be punishable by a fine not exceeding $500, or imprisonment for not more than one year, or both. “Upon such payment of duties, protest, and deposit of protest fee, Determination by board of general appraisers.the collector shall transmit the invoice and all the papers and exhibits connected therewith to the board of nine general appraisers, for due assignment and determination as provided by law; such determina188Customs administration—Continued.tion shall be final and conclusive upon all persons interested therein, and the record shall be transmitted to the proper collector or person acting as such, who shall liquidate the entry accordingly, except in Appeals to Court of Custom Appeals.cases where an appeal shall be filed in the United States Court of Customs Appeals within the time and in the manner provided for by law. “O. Administering oaths.Examinations by appraisers and customs officers.Vol. 36. p. 100, amended.That the general appraisers, or any of them, are hereby authorized to administer oaths, and said general appraisers, the boards of general appraisers, the local appraisers, or the collectors, as the case may be, may cite to appear before them, and examine upon oath any owner, importer, agent, consignee, or other person touching any matter or thing which they, or either of them, may deem material respecting any imported merchandise then under consideration or previously imported within one year, in ascertaining the classification or dutiable Papers to be produced.value thereof or the rate or amount of duty; and they, or either of them, may require the production of any letters, accounts, contracts, or invoices relating to said merchandise, and may require such Preservation of testimony.testimony to be reduced to writing, and when so taken it shall be filed and preserved for use or reference until the final decision of the collector, appraiser, or said board of appraisers shall be made respecting the valuation or classification of said merchandise, as the case may Subsequent use.be; and such evidence shall be given consideration in all subsequent proceedings relating to such merchandise. “P. Penalty for failing to answer, etc.Vol. 36, p. 100, amended.That if any person so cited to appear shall neglect or refuse to attend, or shall decline to answer, or shall refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers when so required by a general appraiser, or a board of general appraisers, or a local appraiser, or a collector, he shall Effect on appraisement.be liable to a penalty of not less than $20 nor more than $500 and if such person be the owner, importer, or consignee, the appraisement which the Board of General Appraisers or local appraiser, or collector where there is no appraiser, may make of the merchandise shall be False swearing deemed perjury.final and conclusive; and any person who shall willfully and corruptly swear falsely on an examination before any general appraiser, or Board of General Appraisers, or local appraiser or collector, shall be deemed Forfeiture, etc.guilty of perjury; and if he is the owner, importer, or consignee, the merchandise shall be forfeited, or the value thereof may be recovered from him. “Q. Preservation of decisions of general appraisers.Vol. 36, p. 101, amended.Reports to be made.That all decisions of the general appraisers and of the boards of general appraisers, respecting values and rates of duty, shall be preserved and filed, and shall be open to inspection under proper regulations to be prescribed by the Secretary of the Treasury. All decisions of the general appraisers shall be reported forthwith to the Secretary of the Treasury and to the Board of General Appraisers on duty at the port of New York, and the report to the board shall be accompanied, whenever practicable, by samples of the merchandise Abstracts.in question, and it shall be the duty of the said board, under the direction of the Secretary of the Treasury, to cause an abstract to be made and published of such decisions of the appraisers as they or he may Publication.deem important, to be published either in full, or if full publication shall not be requested by the Secretary or by the board, then by an abstract containing a general description of the merchandise in question, a statement of the facts upon which the decision is based, and of the value and rate of duty fixed in each case, with reference, whenever practicable, by number or other designation, to samples deposited Weekly issues.in the place of samples at New York, and such abstracts shall be issued from time to time, at least once in each week, for the information of customs officers and the public. 189 “R. That whenever imported merchandise is subject to an ad Customs administration—Continued.Assessment of ad valorem duties.Vol. 36, p. 101, amended.Determination of actual market value.valorem rate of duty, or to a duty based upon or regulated in any manner by the value thereof, the duty shall be assessed upon the actual market value or wholesale price thereof, at the time of exportation to the United States, in the principal markets of the country from whence exported; that such actual market value shall be held to be the price at which such merchandise is freely offered for sale to all purchasers in said markets, in the usual wholesale quantities, and the price winch the seller, shipper, or owner would have received, and was willing to receive, for such merchandise when sold in the ordinary course of trade in the usual wholesale quantities, including the value of all cartons, cases, crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding liquids or solids, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, and if there Additional duty for unusual coverings.be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form designed for use otherwise than in the bonafide transportation of such merchandise to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be subjected if separately imported. That the words “value,” or “actual Terms construed.market value,” or “wnolesale price,” whenever used in this Act, or in any law relating to the appraisement of imported merchandise, shall be construed to be the actual market value or wholesale price of such, or similar merchandise comparable in value therewith, as defined in this Act. “S. Any merchandise deposited in any public or private bonded Withdrawals from warehouses.Rates of duty.Vol. 36, p. 101.warehouse may be withdrawn for consumption within three years from the date of original importation, on payment of the duties and charges to which it may be subject by law at the time of such withdrawal: *Provided*, That nothing herein shall affect or impair existing *Proviso*.Perishables and explosives.provisions of law in regard to the disposal of perishable or explosive articles. “T. That in all suits or informations brought, where any seizure Seizures.Burden of proof on claimant.Vol. 36. p. 101, amended.has been made pursuant to any Act providing for or regulating the collection of duties on imports or tonnage, if the property is claimed by any person, the burden of proof shall lie upon such claimant, and in all actions or proceedings for the recovery of the value of merchandise In actions for recovery on defendant.imported contrary to any Act providing for or regulating the collection of duties on imports or tonnage, the burden of proof shall be upon the defendant: *Provided*, That probable cause is shown for *Proviso*.Probable cause required.such prosecution, to be judged of by the court. “U. That if any person, persons, corporations, or other bodies, Additional duty if shipper refuse inspection of books, etc.selling, shipping, consigning, or manufacturing merchandise exported to the United States, shall fail or refuse to submit to the inspection of a duly accredited investigating officer of the United States, when so.requested to do, any or all of his books, records, or accounts pertaining to the value or classification of such merchandise, then the Secretary of the Treasury, in his discretion, is authorized while such failure or refusal continues to levy an additional duty of 15 per centum ad valorem on all such merchandise when imported into the United States: *Provided, however*, That such additional duties shall not be *Proviso*.Exception if oath provided for, etc.imposed in case the laws of the country of exportation provide for the administration, by its duly authorized officers, of oaths to invoices, or statements of cost, before certification by consuls, and for punishment for false swearing under said oaths, whenever consuls are directed by the Secretary of State, under section twenty-eight hundred and [R. S., sec. 2862, p. 553](/us/rs/s2862/p553).sixty-two of the Revised Statutes, to require such oaths before certification of the invoices. 190 “V. Customs administration—Continued.Additional duty if importer refuse inspection of books, etc.That if any person, persons, corporations, or other bodies, engaged in the importation of merchandise into the United States or engaged in dealing with such imported merchandise, shall fail or refuse to submit to the inspection of a duly accredited investigating officer of the United States, upon request so to do from the chief officer of customs at the port where such merchandise is entered, any or all of his books, records, or accounts pertaining to the value or classification of any such imported merchandise, then the Secretary of the Treasury, in his discretion, is authorized while such failure or refusal continues, to assess additional duty of 15 per centum on all merchandise consigned to or imported by, or shipped, or intended for delivery, to such person, persons, corporations, or other bodies so failing or refusing. “W. Goods from different consular districts.Invoice requirements.That where merchandise purchased or manufactured in different consular districts in the same country is assembled for shipment and embraced in a single invoice and consulated at the shipping point, such invoice shall have attached thereto the original bills or invoices or statements in the nature of such, showing the prices actually paid, contracted to be paid, fixed, or determined, and in connection with each such purchase or consignment the invoice shall *Ante*, p. 189.state all charges and expenses as provided in paragraph R of this section. “X. Decay, etc., of perishable articles.Vol. 36, p. 102.Allowance for shortage.No allowance shall be made in the estimation and liquidation of duties for shortage or nonimportation caused by decay, destruction, or injury to fruit or other perishable articles imported into the United States whereby their commercial value has been destroyed, unless under regulations prescribed by the Secretary of the Treasury. Proof to be filed.Proof to ascertain such destruction or nonimportation shall be lodged with the collector of customs of the port where such merchandise has been landed, or the person acting as such, within ten days after the Application.landing of such merchandise. The provisions hereof shall apply whether or not the merchandise has been entered, and whether or not the duties have been paid or secured to be paid, and whether or not a permit of delivery has been granted to the owner or consignee. Abandonment of goods.Nor snail any allowance be made for damage, but the importers may within ten days after entry abandon to the United States all or any portion of goods, wares, or merchandise of every description included in any invoice and be relieved from the payment of duties on the *Provisos*.Minimum required.portion so abandoned: *Provided*, That the portion so abandoned shall amount to 10 per centum or more of the total value or quantity of the invoice. The right of abandonment herein provided for may be exercised whether the goods, wares, or merchandise have been damaged or not, or whether or not the same have any commercial Examination of goods by importers.[R. S. sec. 2899, p. 562](/us/rs/s2899/p562).value: *Provided further*, That section twenty-eight hundred and ninety-nine of the Revised Statutes, relating to the return of packages unopened for appraisement, shall in no wise prohibit the right of importers to make all needful examinations to determine whether the right to abandon accrues, or whether by reason of total Delivery of abandoned goods.destruction there is a nonimportation in whole or in part. All merchandise abandoned to tho Government by the importers shall be delivered by the importers thereof at such place within the port of arrival as the chief officer of customs may direct, and on the failure of the importers to comply with the direction of the collector or the chief officer of customs, as the case may be, the abandoned merchandise shall be disposed of by the customs authorities under such regulations as the Secretary of the Treasury may prescribe, at the expense of such Condemnations by health authorities.importers. Where imported fruit or perishable goods have been condemned at the port of original entry within ten days after landing, by health officers or other legally constituted authorities, the importers or their agents shall, within twenty-four hours after such condemna191tion, lodge with the collector, or the person acting as collector, of Customs administration—Continued.said port, notice thereof in writing, together with an invoice description and the quantity of the articles condemned, their location, and the name of the vessel in which imported. Upon receipt of said Establishment of proof.notice the collector, or person acting as collector, shall at once cause an investigation and a report to be made in writing by at least two customs officers touching the identity and quantity of fruit or perishable goods condemned, and unless proof to ascertain the shortage or nonimportation of fruit or perishable goods shall have been lodged as herein required, or if the importer or his agent fails to notify the collector of such condemnation proceedings as herein provided, proof of such shortage or nonimportation shall not be deemed established and no allowance shall be made in the liquidation of duties chargeable thereon. “Y. That whenever it shall be shown to the satisfaction of the Secretary Refund of excess duties, etc.Vol. 36, p. 103.of the Treasury that, in any case of unascertained or estimated duties, or payments made upon appeal, more money has been paid to or deposited with a collector of customs than, as has been ascertained by final liquidation thereof, the law required to be paid or deposited, the Secretary of the Treasury shall direct the Treasurer to refund and pay the same out of any money in the Treasury not otherwise appropriated. The necessary moneys therefor are hereby Permanent indefinite appropriation for.[R. S., sec. 3689, p. 726, amended](/us/rs/s3689/p726).Correction of clerical errors.appropriated, and this appropriation shall be deemed a permanent indefinite appropriation; and the Secretary of the Treasury is hereby authorized to correct manifest clerical errors in any entry or liquidation for or against the United States, at any time within one year of the date of such entry, but not afterwards: *Provided*, That the Secretary *Proviso*.Annual statement of refunds.of the Treasury shall, in his annual report to Congress, give a detailed statement of the various sums of money refunded under the provisions of this Act or of any other Act of Congress relating to the revenue, together with copies of the rulings under which repayments were made. “Z. That from and after the taking effect of this Act, no collector Officials not personally liable in matters appealable.Vol. 36, p. 103, amended.or other officer of the customs shall be in any way liable to any owner, importer, consignee, or agent of any merchandise, or any other person, for or on account of any rulings or decisions as to the classification of said merchandise or the duties charged thereon, or the collection of any dues, charges, or duties on or on account of said merchandise, or any other matter or thing as to which said owner, importer, consignee, or agent of such merchandise might, under this Act, be entitled to appeal from the decision of said collector or other officer, or from any board of appraisers. “AA. That any person who shall give, or offer to give, or promise Punishment for bribing, etc., customs officials.Vol. 36, p. 103.to give, any money or thing of value, directly or indirectly, to any officer or employee of the United States in consideration of or for any act or omission contrary to law in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage or of the liquidation of the entry thereof, or shall by threats or demands or promises of any character attempt to improperly influence or control any such officer or employee of the United States as to the performance of his official duties shall, on conviction thereof, be fined not exceeding $2,000, or be imprisoned at hard labor not more than one year, or both, in the discretion of the court; and evidence of such Prima facie evidence.giving, or offering, or promising to give, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such giving or offering or promising was contrary to law, and shall put upon the accused the burden of proving that such act was innocent and not done with an unlawful intention. 192 “BB. Customs administration—Continued.Punishment for soliciting money, etc., by officials.Vol. 36, p. 103That any officer or employee of the United States who shall, excepting for lawful duties or fees, solicit, demand, exact, or receive from any person, directly or indirectly, any money or thing of value in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage or liquidation of the entry thereof, on conviction thereof shall be fined not exceeding 85,000, or be imprisoned at hard labor not more than two years, or both, in the discretion Prima facie evidence.of the court; and evidence of such soliciting, demanding, exacting, or receiving, satisfactory to the court in which such trial is had, shall be regarded as prima facie evidence that such soliciting, demanding, exacting, or receiving was contrary to law, and shall put upon the accused the burden of proving that such act was innocent and not with an unlawful intention. “CC. Baggage in transit.Vol. 36, p. 104.That any baggage or personal effects arriving in the United States in transit to any foreign country may be delivered by the parties having it in charge to the collector of the proper district, to be by him retained, without the payment or exaction of any import duty, or to be forwarded by such collector to the collector of the port of departure and to be delivered to such parties on their departure for their foreign destination, under such rules and regulations as the Secretary of the Treasury may prescribe.” Section IV. A. Negotiation of trade agreements authorized.That for the purpose of readjusting the present duties on importations into the United States and at the same time to encourage the export trade of this country, the President of the United States is authorized and empowered to negotiate trade agreements with foreign nations wherein mutual concessions are made looking toward freer trade relations and further reciprocal expansion of trade and *Proviso*.Subject to action of Congress.commerce: *Provided, however*, That said trade agreements before becoming operative shall be submitted to the Congress of the United States for ratification or rejection. B. Cuban reciprocity not impaired.Vol. 33, pp. 3, 2136.That nothing in this Act 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 and the Republic of Cuba on the eleventh day of December, nineteen hundred and two, or the provisions of the Act of Congress heretofore Sugar provision repealed.Vol. 33, p. 2140.passed for the execution of the same except as to the proviso of article eight of said treaty, which proviso is hereby abrogated and repealed. C. Philippine IslandsImports from, subject to regular duties.Vol. 36, p. 83, amended.*Provisos*.Native and American products excepted.That there shall be levied, collected, and paid upon all articles coming into the United States from the Philippine Islands the rates of duty which are required to be levied, collected, and paid upon like articles imported from foreign countries: *Provided*, That all articles, the growth or product of or manufactured in the Philippine Islands from materials the growth or product of the Philippine Islands or of the United States, or of both, or which do not contain foreign materials to the value of more than 20 per centum of their total value, upon which no drawback of customs duties has been allowed therein, coming into the United States from the Philippine Islands shall United States goods to be admitted free into Philippines.hereafter be admitted free of duty: *Provided, however*, That in consideration of the exemptions aforesaid, all articles, the growth, product, or manufacture of the United States, upon which no drawback of customs duties has been allowed therein, shall be admitted to the Direct shipment required.Philippine Islands from the United States free of duty: *And provided further*, That the free admission, herein provided, of such articles, the growth, product, or manufacture of the United States, into the Philippine Islands, or of the growth, product, or manufacture, as 193hereinbefore defined, of the Philippine Islands into the United States, shall be conditioned upon the direct shipment thereof, under a through bill of lading, from the country of origin to the country of destination: *Provided*, That direct shipment shall include shipments Shipments in bond.in bond through foreign territory contiguous to the United States: *Provided, however*, That if such articles become unpacked while en Repacking damaged, etc., goods.route by accident, wreck, or other casualty, or so damaged as to necessitate their repacking, the same shall be admitted free of duty upon satisfactory proof that the unpacking occurred through accident or necessity and that the merchandise involved is the identical merchandise originally shipped from the United States or the Philippine Islands, as the case may be, and that its condition has not been changed except for such damage as may have been sustained: *And Provided*, That there shall be levied, collected, and paid, in the Internal-revenue tax on Imports from Philippines.United States, upon articles, goods, wares, or merchandise coming into the United States from the Philippine Islands, a tax equal to the internal-revenue tax imposed in the United States upon the like articles, goods, wares, or merchandise of domestic manufacture such tax to be paid by internal-revenue stamp or stamps, to be provided by the Commissioner of Internal Revenue, and to be affixed in such manner and under such regulations as he, with the approval of the Secretary of the Treasury, shall prescribe; and such articles, Exempt from Philippine tax.goods, wares, or merchandise, shipped from said islands to the United States, shall be exempt from the payment of any tax imposed by the internal-revenue laws of the Philippine Islands: *And provided further*, That there shall be levied, collected, and paid in the Philippine Internal-revenue tax in Philippines on Imports from United States.Islands, upon articles, goods, wares, or merchandise going into the Philippine Islands from the United States, a tax equal to the internal-revenue tax imposed in the Philippine Islands upon the like articles, goods, wares, or merchandise of Philippine Islands manufacture; such tax to be paid by internal-revenue stamps or otherwise, as provided by the laws in the Philippine Islands; and such articles, Exempt from United States tax.goods, wares, or merchandise going into the Philippine Islands from the United States shall be exempt from the payment of any tax imposed by the internal-revenue laws of the United States: *And provided further*, Internal-revenue tax In Philippines on imports other than from United States.That in addition to the customs taxes imposed in the Philippine Islands, there shall be levied, collected, and paid therein upon articles, goods, wares, or merchandise imported into the Philippine Islands from countries other than the United States, the internal-revenue tax imposed by the Philippine Government on like articles manufactured and consumed in the Philippine Islands or shipped thereto for consumption therein, from the United States: *And provided further*, That from and after the passage of this Act To be paid Into Insular treasury.all internal revenues collected in or for account of the Philippine Islands shall accrue intact to the general government thereof and be paid into the insular treasury: *And provided further*, That section Philippine export tax repealed.Vol. 36, p. 173.thirteen of “An Act to raise revenue for the Philippine Islands, and for other purposes,” approved August fifth, nineteen hundred and nine, is hereby repealed. D. That articles, goods, wares, or merchandise going into Porto Porto Rico.Articles to, exempt from United States internal-revenue tax.Rico from the United States shall be exempted from the payment of any tax imposed by the internal-revenue laws of the United States. E. That whenever any country, dependency, colony, province, or Countervailing duty on Imports receiving export bounty.Vol. 36, p. 85.other political subdivision of government shall pay or bestow, directly or indirectly, any bounty or grant upon the exportation of any article or merchandise from such country, dependency, colony, province, or other political subdivision of government, and such article or merchandise is dutiable under the provisions of this Act, then upon the importation of any such article or merchandise into the United States, whether the same shall be imported directly from 194the country of production or otherwise, and whether such article or merchandise is imported in the same condition as when exported from the country of production or has been changed in condition by remanufacture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by this Act, an additional duty equal to the net amount of such bounty or grant, Ascertainment, etc., of bounty.however the same be paid or bestowed. The net amount of all such bounties or grants shall be from time to time ascertained, determined, and declared by the Secretary of the Treasury, who shall make all needful regulations for the identification of such articles and merchandise and for the assessment and collection of such additional duties. F. Country of origin to be marked on articles.Vol. 36, p. 85.Subsection 1. That all articles of foreign manufacture or production, which are capable of being marked, stamped, branded, or labeled, without injury, shall be marked, stamped, branded, or labeled in legible English words, in a conspicuous place that shall not be covered or obscured by any subsequent attachments or arrangements, so as to indicate tho country of origin. Said marking, stamping, branding, or labeling shall be as nearly indelible and permanent as the nature of the article will permit. Marking on packages.All packages containing imported articles shall be marked, stamped, branded, or labeled so as to indicate legibly and plainly, in English words, the country of origin and the quantity of their contents, and until marked in accordance with the directions prescribed in this section no articles or packages shall be delivered to the importer. Compliance required before delivery.Should any article or package of imported merchandise be marked, stamped, branded, or labeled so as not accurately to indicate the quantity, number, or measurement actually contained in such article or package, 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. Regulations.The Secretary of the Treasury shall prescribe the necessary rules and regulations to carry out the foregoing provision. F. Punishment for false marking, etc.Vol. 36, p. 86.Subsection 2. If any person shall fraudulently violate any of the provisions of this Act relating to the marking, stamping, branding, or labeling of any imported articles or packages; or shall fraudulently deface, destroy, remove, alter, or obliterate any such.marks, stamps, brands, or labels with intent to conceal the information given by or contained in such marks, stamps, brands, or labels, he shall upon conviction be fined in any sum not exceeding $5,000, or be imprisoned for any time not exceeding one year, or both. G. Importing obscene books, drugs for abortion, lottery tickets, etc., prohibited.Vol. 36, p. 86.[R. S., sec. 2491, p. 457](/us/rs/s2491/p457).Subsection 1. That all persons are prohibited from importing into the 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 Entry not allowed.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; and all such articles shall be proceeded against, seized, and forfeited by due Seizure, etc.course of law. All such prohibited articles and the package in which they are contained in the course of importation shall be detained by the officer of customs, and 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 *Proviso*.Drugs in bulk excepted.importer, owner, agent, or consignee: *Provided*, That the drugs hereinbefore mentioned, when imported in bulk and not put up for any 195of the purposes hereinbefore specified, are excepted from the operation of this subsection. G. Subsection 2. That whoever, being an officer, agent, or employee Punishment for officials aiding violations.Vol. 35, p. 1107.Vol. 36, p. 86.of the 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, and shall for every offense be punishable by a fine of not more than 85,000, or by imprisonment at hard labor for not more than ten years, or both. G. Subsection 3. That, any circuit or district judge of the United Proceedings for seizure, etc.[R. S., sec. 2492, p. 457](/us/rs/s2492/p457).Vol. 36, p. 86, amended.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, and founded on knowledge or belief, and if upon belief, setting forth the grounds of such belief, and 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, and take possession of any such article or thing mentioned in the two preceding sections, and to make due and immediate return thereof, to the end that the same may be condemned and destroyed by proceedings, which shall be conducted in the same manner as other proceedings in the case of municipal seizure, and with the same right of appeal or writ of error. H. Subsection 1. That the importation of neat cattle and the hides Neat cattle and hides prohibited entry.[R. S., sec. 2493, p. 457](/us/rs/s2493/p457).Vol. 36, p. 86.*Proviso*.Suspension if country free from dbease, etc.of neat 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, and give public notice thereof, that such importation will not tend to the introduction or spread of contagious or infectious diseases among the cattle of the United States; and the Regulations.Secretary of the Treasury is hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this section into effect, or to suspend the same as herein provided, and to send copies thereof to the proper officers in the United States and to such officers or agents of the United States in foreign countries as he shall judge, necessary. H. Subsection 2. That any person convicted of a willful violation Punishment for violations.Vol. 36, p. 87. amended.[B. S., sec. 2495, p. 458](/us/bs/s2495/p458).of any of the provisions of the preceding subsection shall be fined not exceeding 8500, or imprisoned not exceeding one year, or both, in the discretion of the court. I. That all goods, wares, articles, and merchandise manufactured Convict-labor manufactures not allowed entry,.Vol. 36, p. 87, amended.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, and the importation thereof is hereby prohibited, and the Secretary of the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement of this provision. J. Subsection 1. That a discriminating duty of 10 per centum Discriminating duty on imports in foreign vessels, etc.Vol. 36, p. 87.[R. S., sec. 2502, p. 459](/us/rs/s2502/p459).*Post*, p. 1193.ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, or merchandise which shall be imported in vessels not of the United States, or which being the production or manufacture of any foreign country not contiguous to the United States, shall come into the United States from such contiguous country; but this discriminating duty shall not apply to Exception under treaties, laws, etc.goods, wares, or merchandise which shall be Imported in vessels not of the United States entitled at the time of such importation by treaty or convention or Act of Congress to be entered in the ports 196of the United States on payment of the same duties as shall then be payable on goods, wares, and merchandise imported in vessels Contiguous retail, trade.of the United States, nor to such foreign products or manufactures as shall be imported from such contiguous countries in the usual course of strictly retail trade. J. Imports restricted to American vessels, or of country of origin.Vol. 36, p. 87.[R. S., sec. 2497, p. 458](/us/rs/s2497/p458).Subsection 2. That no goods, wares, or merchandise, unless in cases provided 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 and 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 be, or most usually are, first shipped for Forfeiture, etc.*Post*, p. 1193.transportation. All goods, wares, or merchandise imported contrary to this section, and the vessel wherein the same shall be imported, together with her cargo, tackle, apparel, and furniture, shall be forfeited to the United States; and such goods, wares, or merchandise, ship, or vessel, and cargo shall be liable to be seized, prosecuted, and condemned in like manner, and under the same regulations, restrictions, and provisions as have been heretofore established for the recovery, collection, distribution, and remission of forfeitures to the United States by the several revenue laws. J. Not applicable if no similar restriction exists.Vol. 36, p. 87, amended.[R. S., sec. 2498, p. 458](/us/rs/s2498/p458).Subsection 3. That the preceding subsection shall not apply to vessels or goods, wares, or merchandise imported in vessels of a foreign nation which does not maintain a similar regulation against vessels of the United States. J. Machinery for repair, etc., admitted free under bond.Vol. 36, p. 87, amended.[R. S., sec. 2511, p. 490, amended](/us/rs/s2511/p490).Subsection 4. That machinery or other articles to be altered or repaired, molders’ patterns for use in the manufacture of castings intended to be and actually exported within six months from the date of importation thereof, models of women’s wearing apparel imported by manufacturers for use as models in their own establishments, and not for sale, samples solely for use in taking orders for merchandise, articles intended solely for experimental purposes, and automobiles, motor cycles, bicycles, aeroplanes, airships, balloons, motor boats, racing shells, teams, and saddle horses, and similar vehicles and craft brought temporarily into the United States by nonresidents for touring purposes or for the purpose of taking part in races or other specific Exportation required.contests, may be admitted without the payment of duty under bond for their exportation within six months from the date of importation and under such regulations and subject to such conditions as the Secretary *Proviso*.Articles for sale excluded.of the Treasury may prescribe: *Provided*, That no article shall be entitled to entry under this section that is intended for sale or which is imported for sale on approval. J. Shipbuilding materials, etc., admitted free under bond.Vol. 36, p. 88, amended.Vol. 37, p. 562.[R. S., sec. 2513, p. 491](/us/rs/s2513/p491).Subsection 5. That all materials of foreign production which may be necessary for the construction of naval vessels or other vessels of the United States, vessels built in the United States for foreign account and ownership, or for the purpose of being employed in the foreign or domestic trade, and all such materials necessary for the building of their machinery, and all articles necessary for their outfit and equipment, may be imported in bond under such regulations as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for such purposes no duties shall be paid thereon. J. Articles from bonded warehouses to repair vessels exempted.Vol. 36, p. 88, amended.[R. S., sec. 2514, p. 491](/us/rs/s2514/p491).Subsection 6. That all articles of foreign production needed for the repair of naval vessels of, or other vessels owned or used by, the United States and vessels now or hereafter registered under the laws of the United States may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe. J. Discount on imports in American registered vessels.Subsection 7. That a discount of 5 per centum on all duties imposed by this Act shall be allowed on such goods, wares, and merchandise as shall be imported in vessels admitted to registration under 197the laws of the United States: *Provided*, That nothing in this subsection Proviso.Treaties, etc., not affected.shall be so construed as to abrogate or in any manner impair or affect the provisions of any treaty concluded between the United States and any foreign nation. K. The privilege of purchasing supplies from public warehouses, Supplies to foreign war vessels may be purchased free of tax.Vol. 36, p. 88.[R. S., sec. 2982, p. 575](/us/rs/s2982/p575).free of duty, and from bonded manufacturing warehouses, free of duty or of internal-revenue tax, as the case may be, shall be extended, under such regulations as the Secretary of the Treasury shall prescribe, to the vessels of war of any nation in ports of the United States which may reciprocate such privileges toward the vessels of war of the United States in its ports. L. That whenever any vessel laden with merchandise, in whole Abandoned goods from vessels sunken in American waters.Vol. 36, p. 88.[R. S., sec. 2502, p. 459](/us/rs/s2502/p459).or in part subject to duty, has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner 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 he payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe. M. That all articles manufactured in whole or in part of imported Bonded manufacturing warehouses.Products for export exempt from tax.Vol. 36, p. 88.materials, or of materials subject to internal-revenue tax, and intended for exportation without being charged with duty, and 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 and exported, be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations as bonded warehouses, class six: *Provided*, That the *Provisos.*Bond.manufacturer of such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be prescribed by the Secretary of the Treasury: *Provided further*, That the manufacture of distilled spirits from grain, starch, Distilled spirits excluded.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 established Tax exemption when exported.under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation and immediate exportation under the supervision of tho propel officer who shall be duly designated for that purpose, such goods shall be exempt from duty and from the requirements relating to revenue stamps. Any materials used in the manufacture of such goods, and any Transfer of materials.packages, coverings, vessels, brands, and 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, and imported goods may, under the aforesaid regulations, be transferred without the exaction oi duty from any bonded warehouse into any bonded manufacturing warehouse; but this privilege shall not be held to apply to implements, Machinery, etc., not included.machinery, or apparatus to be used in the construction oi repair of any bonded manufacturing warehouse or for the prosecution of the business carried on therein. No articles or materials received into such bonded manufacturing Supervision of withdrawals.warehouse shall be withdrawn or removed therefrom except for direct shipment and exportation or for transportation and immediate exportation in bond to foreign countries or to the Philippine Islands under the supervision of the officer duly designated therefor by the collector of the port, who shall certify to such shipment and exportation, or ladening for transportation, as the case may be, describing 198the articles by their mark or otherwise, the quantity, the date of *Proviso*.Duty on waste products for domestic consumption.Vol. 18, p. 24.Vol. 36, p. 89, amended.exportation, and the name of the vessel: *Provided*, That the waste material or by-products incident to the processes of manufacture, including waste derived from cleaning rice in bonded warehouses under Act of March twenty-fourth, eighteen hundred and seventy-four, in said bonded warehouses may be withdrawn for domestic consumption on the payment of duty equal to the duty which would be assessed and collected, by law, if such waste or by-products were imported from a foreign country. All labor performed and services rendered under these provisions shall be under the supervision of a duly designated officer of the customs and at the expense of the manufacturer. Accounts and returns required.A careful account shall be kept by the collector of all merchandise delivered by him to any bonded manufacturing warehouse, and 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. Statement to be filed before commencing business.Before commencing business the proprietor of any manufacturing warehouse shall file with the Secretary of the Treasury a list of all the articles intended to be manufactured in such warehouse, and state the formula of manufacture and the names and quantities of the ingredients to be used therein. Transfers for export.Articles manufactured under these provisions may be withdrawn under such regulations as the Secretary of the Treasury may prescribe for transportation and delivery into any bonded warehouse at an exterior port for the sole purpose of immediate export therefrom: *Proviso*.Cigars wholly made of tobacco from one country.Vol. 36, p. 89, amended.*Provided*, That cigars manufactured in whole of tobacco imported from any one country, made and manufactured in such bonded manufacturing warehouses, may be withdrawn for home consumption upon the payment of the duties on such tobacco in its condition as imported under such regulations as the Secretary of the Treasury may prescribe, and the payment of the internal-revenue tax accruing Indication of origin, etc.on such cigars in their condition as withdrawn, and the boxes or packages containing such cigars shall be stamped to indicate their character, origin of tobacco from which made, and place of manufacture. Regulations applicable.[R. S., sec. 3433, p. 676](/us/rs/s3433/p676).The provisions of Revised Statutes thirty-four hundred and thirty-three shall, so far as may be practicable, apply to any bonded manufacturing warehouse established under this Act and to the merchandise conveyed therein. N. Bonded smelting warehouses.Vol. 36, p. 89, amended.Subsection 1. That the works of manufacturers engaged in smelting or refining, or both, of ores and crude metals, may upon the giving of satisfactory bonds be designated as bonded smelting Ores, etc., admitted without paying duty.warehouses. Ores or crude metals may be removed from the vessel of other vehicle in which imported, or from a bonded warehouse, into a bonded smelting warehouse without the payment of duties thereon and there smelted or refined, or both, together with ores or crude *Provisos*.Charges canceled on export, etc., of metal.metals of home or foreign production: *Provided*, That the bonds shall be charged with the amount of duties payable upon such ores and crude metals at the time of their importation, and the several charges against such bonds may be canceled upon the exportation or delivery to a bonded manufacturing warehouse established under *Ante*, p. 197.paragraph M of this section of an amount of the same kind of metal equal to the actual amount of dutiable metal producible from the smelting or refining, or both, of such ores or crude metals as determined from time to time by the Secretary of the Treasury: Computation of duty if withdrawn for domestic consumption.*And provided further*, That the said metals so producible, or any portion thereof, may he withdrawn for domestic consumption, or transferred to a bonded customs warehouse, and withdrawn therefrom, and the 199several charges against the bonds canceled, upon the payment of the duties chargeable against an equivalent amount of ores or crude metals from which said metal would be producible in their condition as imported: *And provided further*, That on the arrival of the ores Sampling, etc., on arrival.and crude metals at such establishments they shall be sampled and assayed according to commercial methods under the supervision of Government officers, to be appointed by the Secretary of the Treasury and at the expense of the manufacturer: *Provided further*, That Lead for type metal.antimonial lead produced in said establishments may be withdrawn for consumption upon the payment of the duties chargeable against it as type metal under existing law and the charges against the bonds canceled in a similar sum: *Provided further*, That all labor performed Supervision of operations.and services rendered pursuant to this section shall be under the supervision of an officer of the customs, to be appointed by the Secretary of the Treasury, and at the expense of the manufacturer: *Provided further*, That all regulations for the carrying out of this Regulations.section shall be prescribed by the Secretary of the Treasury. Subsection 2. That from and after the first day of January, nineteen Internal revenue.Farmers, etc., may make alcohol for denaturization only, free of tax.hundred and fourteen, under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury may prescribe, any farmer or association of farmers, any fruit grower or association of fruit growers, or other person or persons may manufacture alcohol free of tax for denaturization only, out of any of the products of farms, fruit orchards, or any substance whatever, on condition that such alcohol shall be directly conveyed from Conditions.the still by continuous closed pipes to locked and sealed receptacles in which the same may be rendered unfit for use as an intoxicating beverage by an admixture of such denaturing materials as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe, or where such alcohol is of insufficient proof to be denatured, the same may be transferred in bond from such locked and sealed receptacles to a central distilling and denaturing plant as hereinafter provided. That the Commissioner of Internal Revenue, with the approval of Central dist Billing and denaturing plants authorized.the Secretary of the Treasury, may authorize the establishment of central distilling and denaturing plants to which alcohol produced under the provisions of this Act, free of tax, may be transferred, redistilled and denatured under such regulations, and upon the execution of such notices and bonds as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. That any central distilling and denaturing plant provided for in Production of alcohol permitted.section two of this Act may, in addition to the spirits produced under section one of this Act, use any of the products of farms, fruit orchards, or any substance whatever, for the manufacture of alcohol for denaturation only: *Provided*, That at such distilleries the use of cisterns or *Proviso*.Use of cisterns or tanks.tanks of such size and construction as may be deemed expedient shall be permitted in lieu of distillery bonded warehouses under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury., may prescribe. That any person who under the provisions of this Act shall fail to Punishment for violations.register, or shall falsely register, any still or distilling apparatus used by him, or who shall fraudulently remove or conceal any distilled spirits produced by him, or who shall fail to comply with all the requirements of this Act, or any regulations issued pursuant thereto, respecting the production and denaturization of distilled spirits; and any person who shall recover or attempt to recover by redistillization For redistillation. etc.or by any other process or means, any distilled spirits after the same has been denatured, shall, on conviction, for each offense, be fined not more than $5,000 or be imprisoned for not more than five years, or both, and shall in addition thereto forfeit to the United States all real and personal property used in connection therewith. 200 Special tax on manufacture of stills not applicable.[R. S., sec. 3244, p. 623](/us/rs/s3244/p623).That subsection two of section thirty-two hundred and forty-four of the Revised Statutes of the United States shall not apply to stills and worms manufactured for use in distilling, provided for m section one of this Act, but the manufacturer or owner of such distilling apparatus shall give notice to the collector of internal revenue of the district in which the said apparatus is made or to which it is removed, of each still, or worm, manufactured, sold, used, or exchanged under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Storage cisterns at small distilleries repealed.Vol. 34, p. 1250.Section four of the Act of March second, nineteen hundred and seven, amendatory of the Act of June seventh, nineteen hundred and six, is hereby repealed, and the Commissioner of Internal Revenue, Restrictions removed.[R. S., secs. 3283, 3309, pp. 635, 641](/us/rs/s3283/3309/pp635/641).with the approval of the Secretary of the Treasury, shall exempt distillera operating under this Act from the provisions of sections thirty-two hundred and eighty-three and thirty-three hundred and nine of the Revised Statutes of the United States, and from such other provisions of existing laws relating to distilleries, including the giving *Proviso*.Tax on spirits unlawfully produced.of bonds, as. may be deemed expedient by said officials: *Provided, however*, That the Commissioner of Internal Revenue shall assess and collect the tax on any spirits unlawfully produced or produced and not accounted for by any such distiller. O. Drawbacks.Vol. 36, p. 90, amended. That upon the exportation of articles manufactured or produced in the United States by the use of imported merchandise or materials upon which customs duties have been paid, the full amount of such duties paid upon the quantity of materials used in the manufacture or production of the exported product shall be refunded as drawback, *Provisos*.On by-products exported.less 1 per centum of such duties: *Provided*, That where a principal product and a by-product result from the manipulation of imported material and only the by-product is exported, the proportion of the drawback distributed to such by-product shall not exceed the duty Exception.assessable under this Act on a similar by-product of foreign origin if imported into the United States. Where no duty is assessable upon the importation of a corresponding by-product, no drawback shall be payable on such by-product produced from the imported material; Export of principal product.if, however, the principal product is exported, then on the exportation thereof there shall be refunded as drawback the whole of the duty paid on the imported material used in the production of both the principal and the by-product, less 1 per cent, as hereinbefore provided: Articles partly of domestic materials.*Provided further*, That when the articles exported are manufactured in part from domestic materials, the imported materials or the parts of the articles manufactured from such materials, shall so appear in the completed articles that the quantity or measure thereof may be Existing law.ascertained: *And provided further*, That the drawback on any article allowed under existing law shall be continued at the rate herein Identification, etc., of materials used.provided. That the imported materials used in the manufacture or production of articles entitled to drawback of customs duties when exported shall, in all cases where drawback of duties paid on such materials is claimed, be identified, the quantity of such materials used and the amount of duties paid thereon shall be ascertained, the facts Payment.of the manufacture or production of such articles in the United States and their exportation therefrom shall be determined, and 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 snail prescribe. Use of domestic alcohol.That on the exportation of flavoring extracts, medicinal or toilet preparations (including perfumery) hereafter manufactured or produced in the United States in part from domestic alcohol on which an Drawback of Internal-revenue tax.internal-revenue tax has been paid, there shall be allowed a drawback equal in amount to the tax found to have been paid on the alcohol so 201used: *Provided*, That no other than domestic tax-paid alcohol shall *Proviso.*Restriction.have been used in the manufacture or production of such preparations. Such drawback shall be determined and paid under such rules and Determination, etc.regulations, and upon the filing of such notices, bonds, bills of lading, and other evidence of payment of tax and exportation, as the Secretary of the Treasury shall prescribe. That the provisions of this section shall apply to materials used in Materials for vessels built for foreign account included.the construction and equipment of vessels built for foreign account and ownership, or for the government of any foreign country, notwithstanding that such vessels may not within the strict meaning of the term be articles exported. P. That upon the reimportation of articles once exported, of the Reimported domestic articles.To pay internalrevenue tax.Vol. 36, p. 90.[R. S., sec. 2500, p. 459](/us/rs/s2500/p459).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 and refunded by allowance or drawhack, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws upon such articles, except articles manufactured in Exception.bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported, but proof of the identity of such articles shall be made under general regulations to be prescribed by the Secretary of the Treasury. Q. That on and after the day when this Act shall go into effect all Operation of duties of imposed herein.goods, wares, and merchandise previously imported, for which no entry has been made, and all goods, wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or his agent has been issued, shall be subjected to the duties imposed by this Act and to no other duty, upon the entry or the. withdrawal thereof: *Provided*, That when duties are based upon *Proviso*.Weight at time of entry.the weight of merchandise deposited in any public or private bonded warehouse, said duties shall be levied and collected upon the weight of such merchandise at the time of its entry. R. That the President shall cause to be ascertained each year, the Estimate of domestic production and consumption of articles herein enumerated.amount of imports and exports of the articles enumerated in the various paragraphs in section one of this Act and cause an estimate to be made of the amount of the domestic production and consumption of said articles, and where it is ascertained that the imports under any paragraph amount to less than 5 per centum of the domestic consumption of the articles enumerated he shall advise the Congress as to the facts and his conclusions by special message, if deemed important in the public interest. S. That, except as hereinafter provided, sections one to forty-two Tariff of 1909 repealed in part.Vol. 36, pp. 11–118.both inclusive, of an Act entitled “An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes,” approved August fifth, nineteen hundred and nine, and all Acts and parts of Acts inconsistent with the provisions of this Act, are hereby repealed: *Provided*, That nothing in *Provisos*.Oaths and fees restricted.[R. S., sec. 2862, p. 553](/us/rs/s2862/p553).this Act shall be construed to permit any oaths to be demanded or fees to be charged except as provided in this Act or in section twenty-eight hundred and sixty-two of the Revised Statutes of the United States, nor to repeal or in any manner affect the following numbered sections of the aforesaid Act approved August fifth, nineteen Sections not affected.Court of customs appeals.Vol. 36, pp. 105–108.hundred and nine, viz: Subsection twenty-nine of section twenty-eight and subsequent laws and amendments relating to the establishment and continuance of a Customs Court, subsection thirty of section Conduct of customs cases.twenty-eight, providing for additional attorneys, subsection twelve of section twenty-eight and subsequent provisions establishing a Board of general appraisers.Vol. 36, p. 98.Tobacco tax.Vol. 36, pp. 108–111.Tonnage tax.Vol. 36, p. 111.Board of General Appraisers of merchandise, sections thirty, thirty-one, thirty-two, thirty-three, and thirty-five, imposing an internal revenue tax upon tobacco, section thirty-six, providing for a tonnage 202Panama Canal bonds.Vol. 36, p. 117.duty, section tnirty-nine, authorizing the Secretary of the Treasury to borrow on the credit of the United States to defray expenditures Certificates of indebtedness.Vol. 36, p. 117.on account of the Panama Canal, section forty, authorizing the Secretary of the Treasury to borrow to meet public expenditures: Corporation excise tax to be assessed for 1912.Vol. 36, pp. 112–117.*Provided further*, That all excise taxes upon corporations imposed by section Continued to February 28, 1913.thirty-eight, that have accrued or have been imposed for the year ending December thirty-first, nineteen hundred and twelve, shall be returned, assessed, and collected in the same manner, and under the same provisions, hens, and penalties as if section thirty-eight continued in full force and effect: *And provided further*, That a special excise tax with respect to the carrying on or doing of business, equivalent to 1 per centum upon their entire net income, shall be levied, assessed, and collected upon corporations, joint stock companies or associations, and insurance companies, of the character described in section thirty-eight of the Act of August fifth, nineteen hundred and nine, for the period from January first to February twenty-eighth, nineteen hundred and thirteen, both dates inclusive, Computation.which said tax shall be computed upon one-sixth of the entire net income of said corporations, joint stock companies or associations, and insurance companies, for said year, said net income to be ascertained in accordance with the provisions of subsection G of section two of this Act: *Provided further*, That the provisions of said section thirty-eight of the Act of August fifth, nineteen hundred and nine, relative to the collection of the tax therein imposed shall remain in Returns for 1913.force for the collection of the excise tax herein provided, but for the year nineteen hundred and thirteen it shall not be necessary to make more than one return and assessment for all the taxes imposed herein upon said corporations, joint stock companies or associations, and insurance companies, either by way of income or excise, which return and assessment shall be made at the times and in the manner Pending proceedings, etc., not affected.provided in this Act; but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any light accruing or accrued, or any suit or proceeding had or Rights and liabilities to be enforced.commenced in any civil case before the said repeal or modification; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had Prior offenses, etc.not been made. Any offenses committed and all penalties or forfeitures or 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 and with the Limitations not affected.same effect as if this Act had not been passed. No Acts of limitation now in force, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed or this Act shall be affected thereby so far as they affect any suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this Act, which may be commenced and prosecuted within the same time and with the same effect as if this Act had not been passed. T. Invalidity of one clause, etc., not to affect remainder of Act.If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of said Act, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered. U. In effect day after passage.That unless otherwise herein specially provided, this Act shall take effect on the day following its passage. Approved, 9.10 p. m., October 3, 1913.
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