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Code · STATUTES-AT-LARGE · Vol. 42 STAT. · September 21, 1922 · Chapter 356

Chapter 356. To provide revenue, to regulate commerce with foreign countries, to encourage the industries of the United States, and for other purposes

88,022 words·~400 min read·/statutes-at-large/vol-42/chapter-356-3621887·

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

CHAP. 356.— An Act To provide revenue, to regulate commerce with foreign countries, to encourage the industries of the United States, and for other purposes. September 21, 1922.[[H. R. 7456](/us/bill/67/hr/7456).][[Public, No. 318](/us/pl/67/318).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Tariff Act of 1922. TITLE I.TITLE I. dutiable list.Dutiable List. Section 1. Duties on imports from abroad.Vol. 38, p. 114.
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 States or into any of its Philippine and Virgin Islands, Guam, and Tutuila excepted.possessions (except the Philippine Islands, the Virgin Islands, and the islands of Guam and Tutuila) the rates of duty which are prescribed by the schedules and paragraphs of the dutiable list of this title, namely:
Schedule 1.—schedule 1.Chemicals, oils, and paints.Acids, and acid anhydrides.Chemicals, Oils, and Paints. Paragraph 1. Acids and acid anhydrides: Acetic acid containing by weight not more than 65 per centum of acetic acid, three-fourths of 1 cent per pound; containing by weight more than 65 per centum, 8592 cents per pound; acetic anhydride, 5 cents per pound; boric acid, schedule 1.Chemicals, oils, and paints.1½ cents per pound; chloroacetic acid, 5 cents per pound; citric acid, 17 cents per pound; lactic acid, containing by weight of lactic acid less than 30 per centum, 2 cents per pound; 30 per centum or more and less than 55 per centum, 4 cents per pound; and 55 per centum or more, 9 cents per pound: *Provided*, That any lactic-acid anhydride present shall be determined as lactic acid and included as such: *And provided further*, That the duty on lactic acid shall not be less than 25 per centum ad valorem; tannic acid, tannin, and extracts of nutgalls, containing by weight of tannic acid less than 50 per centum, 4 cents per pound; 50 per centum or more and not medicinal, 10 cents per pound; 50 per centum or more and medicinal, 20 cents per pound; tartaric acid, 6 cents per pound; arsenic acid, 3 cents per pound; gallic acid, 8 cents per pound; oleic acid or red oil, 1½ cents per pound; oxalic acid, 4 cents per pound; phosphoric acid, 2 cents per pound; pyrogallic acid, 12 cents per pound; stearic acid, 1| cents per pound; and all other acids and acid anhydrides not specially provided for, 25 per centum ad valorem.
Par. 2. Acetaldehyde, aldol or acetaldol, aldehyde ammonia, Aldehydes, etc.butyraldehyde, crotonaldehyde, paracetaldehyde, ethylene chlorohydrin, ethylene dichloride, ethylene glycol, ethylene oxide, glycol monoacetate, propylene cldorohydrin, propylene dichloride, and propylene glycol, 6 cents per pound and 30 per centum ad valorem. Par. 3. Acetone, acetone oil, and ethyl methyl ketone, 25 per Acetone.centum ad valorem. Par. 4. Alcohol: Amyl, butyl, propyl, and fusel oil, 6 cents per Alcohol.pound; methyl or wood (or methanol), 12 cents per gallon; and ethyl for nonbeverage purposes only, 15 cents per gallon.
Par. 5. All chemical elements, all chemical salts and compounds, Chemical and medicinal compounds, etc.all medicinal preparations, and all combinations and mixtures of any of the foregoing, all the foregoing obtained naturally or artificially and not specially provided for, 25 per centum ad valorem. Par. 6. Aluminum hydroxide or refined bauxite, one-half of 1 Aluminumcent per pound; potassium aluminum sulphate or potash alum and ammonium aluminum sulphate or ammonia alum, three-fourths of 1 cent per pound; aluminum sulphate, alum cake or aluminous cake, containing not more than 15 per centum of alumina and more iron than the equivalent of one-tenth of 1 per centum of ferric oxide, three-tenths of 1 cent per pound; containing more than 15 per centum of alumina or not more iron than the equivalent of one-tenth of 1 per centum of feme oxide, three-eighths of 1 cent per pound; all other aluminum salts and compounds not specially provided for, 25 per centum ad valorem.
Par. 7. Ammonium carbonate and bicarbonate, 1½ cents per Ammoniun.pound; ammonium chloride, 1¼ cents per pound; ammonium nitrate, 1 cent per pound; ammonium perchlorate and ammonium phosphate, 1½ cents per pound; ammonium sulphate, one-fourth of 1 cent per pound; liquid anhydrous ammonia, 2½ cents per pound. Par. 8. Antimony: Oxide, 2 cents per pound; tartar emetic or Antimony.potassium-antimony tartrate, 6 cents per pound; sulphides and other antimony salts and compounds, not specially provided for, 1 cent per pound and 25 per centum ad valorem.
Par. 9. Argols, tartar, and wine lees, crude or partly refined, containing Argols, tartrates, etcnot more than 90 per centum of potassium bitartrate, 5 per centum ad valorem; containing more than 90 per centum of potassium bitartrate, 5 cents per pound; cream of tartar, Rochelle salts or potassium-sodium tartrate, 5 cents per pound; calcium tartrate, crude, 5 per centum ad valorem. Par. 10. Balsams: Copaiba, fir or Canada, Peru, tolu, styrax, and Balsams.all other balsams, all the foregoing which are natural and uncom-860schedule 1.Chemicals, oils, and paints.*Proviso*.Nonalcoholic.Gums.pounded, 10 per centum ad valorem: *Provided*, That no article containing alcohol shall be classified for duty under this paragraph.
Par. 11. Gums: Amber and amberoid unmanufactured, not specially provided for, $1 per pound; arabic or Senegal, 4 cent per pound. Par. 12. Barium. Barium carbonate, precipitated, 1 cent per pound; barium chloride, 1¼ cents per pound; barium dioxide, 4 cents per pound; barium hydroxide, 1¼ cents per pound; and barium nitrate, 2 cents per pound. Par. 13. Blackings. Blackings, powders, liquids, and creams for cleaning or polishing, not specially provided for, 25 per centum ad valorem: *Proviso*.Nonalcoholic.*Provided*, That no preparations containing alcohol shall be classified for duty under this paragraph.
Par. 14. Bleaching powder. Bleaching powder or chlorinated lime, three-tenths of 1 cent per pound. Par. 15. Caffeine, tea waste, etc. Caffeine, §1.50 per pound; compounds of caffeine, 25 per centum ad valorem; impure tea, tea waste, tea siftings and sweepings, for manufacturing purposes in bond, pursuant to the Vol. 35, p. 163.provisions of the Act of May 16, 1908, entitled “An Act to amend an Act to prevent the importation of impure and unwholesome tea, Vol. 41, p. 712.approved March 2, 1897,” and the Act of May 31, 1920, entitled “An Act making appropriations for the Department of Agriculture for the fiscal year ending June 30, 1921,” 1 cent per pound.
Par. 16. Calcium carbide. Calcium carbide, 1 cent per pound. Par. 17. Calomel. Calomel, corrosive sublimate, and other mercurial preparations, 45 per centum ad valorem. Par. 18. Chloroform, etc. Carbon tetrachloride, 2 ½ cents per pound; chloroform, 6 cents per pound; tetrachloroethane and trichloroethylene, 35 per centum ad valorem. Par. 19. Casein. Casein or lactarene, 2¼ cents per pound. Par. 20. Chalk. Chalk or whiting or Paris white: Dry, ground, bolted, or precipitated, 25 per centum ad valorem; ground in oil (putty), three-fourths of 1 cent per pound; put up in the form of cubes, blocks, sticks, or disks, or otherwise, including tailors’, billiard, red, and manufactures of chalk not specially provided for, 25 per centum ad valorem.
Par. 21. Chemical compounds of gold, etc. Chemical compounds, mixtures, and salts, of which gold, platinum, rhodium, or silver constitutes the element of chief value, 25 per centum ad valorem. Par. 22. Bismuth. Chemical compounds, salts, and mixtures of bismuth, 35 per centum ad valorem. Par. 23. Medicinal capsules, etc. Chemicals, drugs, medicinal and similar substances, whether dutiable or free, when imported in capsules, pills, tablets, lozenges, troches, ampoules, jubes, or similar forms, including powders put up in medicinal doses, shall be dutiable at not less than 25 per centum ad valorem.
Par. 24. Chemical elements, medicinal compounds, etc., containing alcohol Chemical elements, and chemical and medicinal com-pounds, preparations, mixtures, and salts, distilled or essential oils, expressed or extracted oils, animal oils and greases, ethers and esters, flavoring and other extracts, and natural or synthetic fruit flavors, fruit esters, oils and 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, if containing 20 per centum of alcohol or less, 20 cents per pound and 25 per centum ad valorem; containing more than 20 per centum and not more than 50 per centum of alcohol, 40 cents per pound and 25 per centum ad valorem; containing more than 50 per centum of alcohol, 80 cents per pound and 25 per centum ad valorem. 861 Par. 25.
Chicle, crude, 10 cents per pound; refined or advanced schedule 1.Chemicals, oils, and paints.Chicle.in value by drying, straining, or any other process or treatment whatever beyond that essential to the proper packing, 15 cents per pound. Par. 26. Chloral hydrate, terpin hydrate, thymol, urea, and Chloral hydrate, etc.glycerophosphoric acid, and salts and compounds of glycerophosphoric acid, 35 per centum ad valorem. Par. 27. Coal-tar products: Acetanilide not suitable for medicinal Coal-tar products.Not medicinal, colors, dyes, etc.use, alphanaphthol, aminobenzoic acid, aminonaphthol, aminophenetole, aminophenol, aminosalicylic acid, aminoanthraquinone, aniline oil, aniline salt, anthraquinone, arsanilic acid, benzaldehyde not suitable for medicinal use, benzal chloride, benzanthrone, benzidine, benzidine sulfate, benzoic acid not suitable for medicinal use, benzoquinone, benzoyl chloride, benzyl chloride, benzylethylaniline, betanaphthol not suitable for medicinal use, broinobenzene, chlorobenzene, chlorophthalic acid, cinnamic acid, cumidine, dehydro thiotoluidine, diaminostilbene, dianisidine, dicldorophthalic acid, dimethylaniline, dimethylaminophenol, dimethylphenylbenzylammonium hydroxide, dimethylphenylenediamine, dinitrobenzene, dinitrochlorobenzene, dinitronaphthalene, dinitrophenol, dinitrotoluene, dihydroxynaphthalene, diphenylamine, hydroxy phenylarsinic acid, metanilic acid, methylanthraquinone, naphthyl amine, naphthylenediamine, nitro-aniline, nitroanthraquinone, nitrobenzaldehyde, nitrobenzene, nitronaphthalene, nitro phenol, nitrophenylenediamine, nitrosodimethylamline, nitrotoluene, nitrotoluylenediamine, phenol, phenylenediamine, phenylhydrazine, phenylnaphthylamine, phenylglycine, phenylglycineortho-carboxylic acid, phthalic acid, phthalic anhydride, phthalimide, quinaldine, quinoline, resorcinol not suitable for medicinal use, salicylic acid and its salts not suitable for medicinal use, sulfanilic acid, thiocarbanilide, thiosalicylic acid, tetrachlorophthalic acid, tetramethyldiaminobenzophenone, tetramethyldiaminodiphenylmethane, toluene sulfochloride, toluene sulfonamide, tribromophenol, toluidine, tolidine, tolylenediamine, xylidine, anthracene having a purity of 30 per centum or more, carbazole having a purity of 65 per centum or more, metacresol having a purity of 90 per centum or more, naphthalene which after the removal of all water present has a solidifying point of seventy-nine degrees centigrade or above, orthocresol having a purity of 90 per centum or more, paracresol haying a purity of 90 per centum or more; all the foregoing products in this paragraph whether obtained, derived, or manufactured from coal tar or other source; all distillates of coal tar, Distillates, etc.blast-furnace tar, oil-gas tar, and water-gas tar, which on being subjected to distillation yield in the portion distilling below one hundred and ninety degrees centigrade a quantity of tar acids equal to or more than 5 per centum of the original distillate or which on being subjected to distillation yield in the portion distilling below two hundred and fifteen degrees centigrade a quantity of tar acids equal to or more than 75 per centum of the original distillate; all similar products by whatever Similar manufactured products.name known, which are obtained, derived, or manufactured in whole or in part from any of the products provided for in this paragraph, or from any of the products provided for in paragraph 1549; all *Post*, p. 926.mixtures, including solutions, consisting in whole or in part of any of the foregoing products provided for in this paragraph, except Products excepted.sheep dip and medicinal soaps; all the foregoing products provided for in this paragraph, not colors, dyes, or stains, color acids, color bases, color lakes, leucocompounds, indoxyl, indoxyl compounds, ink powders, photographic chemicals, medicine is, synthetic aromatic or odoriferous chemicals, synthetic resinlike products, synthetic tanning materials, or explosives, and not specially provided for in Rate.American, selling price valuation.paragraph 28 or 1549, 49 per centum ad valorem based upon the 862schedule 1.Chemicals, oils, and paints.*Post*, p. 950.*Provisos*.Rate for two years.American selling price (as defined in subdivision
(f)of section 402, Title IV) of any similar competitive article manufactured or produced in the United States, and 7 cents per pound: *Provided*, That for a period of two years beginning on the day following the passage of this Act the ad valorem rate of duty shall be 55 per centum If no competitive article.instead of 40 per centum. If there is no similar competitive article manufactured or produced in the United States then the ad valorem rate shall be based upon the United States value, as defined in *Post*, p. 949.Articles deemed competitive.subdivision
(d)of section 402, Title IV. For the purposes of this paragraph any coal-tar product provided for in this Act shall be considered similar to or competitive with any imported coal-tar product which accomplishes results substantially equal to those accomplished by the domestic product when used in substantially the same Increase restricted.*Post*, p. 942.manner: *Provided*, That no duty imposed under this paragraph shall be increased under the provisions of section 315. Par. 28. Coal-tar products.Colors, dyes, photographic chemicals, medicinals, etc. Coal-tar products: All colors, dyes, or stains, whether soluble or not in water, color acids, color bases, color lakes, leucocompounds, whether colorless or not, indoxyl and indoxyl compounds; ink powders; photographic chemicals; acetanilide suitable or medicinal use, acetphenetidine, acetylsalicylic acid, antipyrine, benzaldehyde suitable for medicinal use, benzoic acid suitable for medicinal use, betanaphthol suitable for medicinal use, guaiacol and its derivatives, phenolphthalein, resorcinol suitable for medicinal use, salicylic acid and its salts suitable for medicinal use, salol, and other medicinals; sodium benzoate; saccharin; artificial musk, benzyl acetate, benzyl benzoate, coumarin, diphenyloxide, methyl anthranilate, methyl salicylate, phenylacetaldehyde, phenylethyl alcohol, and other synthetic odoriferous or aromatic chemicals, including flavors, all of these products not marketable as perfumery, cosmetics, or toilet preparations, and not mixed and not compounded, and not containing alcohol; synthetic phenolic resin and all resin-like products prepared from phenol, cresol, phthalic anhydride, coumarone, indene, or from any other article or material provided for in paragraph 27 or 1549, all of these products whether in a solid, semisolid, or liquid condition; synthetic tanning materials; picric acid, trinitrotoluene, and other explosives except smokeless powders; all of the foregoing products provided for in this paragraph, when obtained, derived, or manufactured in whole or in part from any of Natural colors, etc.the products provided for in paragraph 27 or 1549; natural alizarin and natural indigo, and colors, dyes, stains, color acids, color bases, color lakes, leucocompounds, indoxyl, and indoxyl compounds, obtained, derived, or manufatured in whole or in part from natural alizarin or natural indigo; natural methyl salicylate or oil of winter-green or oil of sweet birch; natural coumarin; natural guaiacol and its derivatives; and all mixtures, including solutions, consisting in whole or in part of any of the articles or materials provided for in this Rate.American selling price valuation.*Post*, p. 950.paragraph, excepting mixtures of synthetic odoriferous or aromatic chemicals, 45 per centum ad valorem based upon the American selling price (as defined in subdivision
(f)of section 402, Title IV) of any similar competitive article manufactured or produced in the United *Provisos*.Rate for two years.States, and 7 cents per pound: *Provided*, That for a period of two years beginning on the day following the passage of this Act the ad valorem rate of duty shall be 60 per centum instead of 45 per If no competitive article.centum. If there is no similar competitive article manufactured or produced in the United States then the ad valorem rate shall be *Post*, p. 949.Articles deemed competitive.based upon the United States value, as defined in subdivision
(d)of section 402, Title IV. For the purposes of this paragraph any coaltar product provided for in this Act shall be considered similar to or competitive with any imported coal-tar product which accomplishes results substantially equal to those accomplished by the 863domestic product when used in substantially the same manner: schedule 1.Chemicals, oils, and paints.Increase restricted.*Post*, p. 942.Standards of strength to be established for colors, dyes, or stains.*Provided*, That no duty imposed under this paragraph shall be increased under the provisions of section 315: *Provided*, That the specific duty of 7 cents per pound herein provided for on colors, dyes, or stains, whether soluble or not in water, color acids, color bases, color lakes, leucocom pounds, indoxyl, and indoxyl com-pounds, shall be based on standards of strength which shall be established by the Secretary of the Treasury, and that upon all importations of such articles which exceed such standards of strength the specific duty of 7 cents per pound shall be computed on the weight which the article would have if it were diluted to the standard strength, but in no case shall any such articles of whatever strength pay a specific duty of less than 7 cents per pound: *Provided further*, Specific description of contents to be marked on containers, etc.That beginning six months after the date of passage of this Act it shall be unlawful to import or bring into the United States any such color, dye, stain, color acid, color base, color lake, leucocompound, indoxyl, or indoxyl compound unless the immediate container and the invoice shall bear a plain, conspicuous, and truly descriptive statement of the identity and percentage, exclusive of diluents, of such color, dye, stain, color acid, color base, color lake, leucocompound, indoxyl, or indoxyl compound contained therein: *Provided further*, Importing colors, etc., with false statements on container, etc., unlawful.That on and after the passage of this Act it shall be unlawful to import or bring into the United States any such color, dye, stain, color acid, color base, color lake, leucocompound, indoxyl, or indoxyl compound, if the immediate container or the invoice bears any statement, design, or device regarding the article or the ingredients or substances contained therein which is false, fraudulent, or misleading in any particular; *Provided further*, That in the enforcement of the Standards of strength for dyes, etc., to be adopted.foregoing provisos in this paragraph the Secretary of the Treasury shall adopt a standard of strength for each dye or other article which shall conform as nearly as practicable to the commercial strength in ordinary use in the United States prior to July 1, 1914; that if a dye or other article has been introduced into commercial use since said date then the standard of strength for such dye or other article shall conform as nearly as practicable to the commercial strength in ordinary use; that if a dye or other article was or is ordinarily used in more than one commercial strength, then the lowest commercial strength shall be adopted as the standard of strength for such dye or other article: *Provided further*, That any article or product Application of rates, etc., to other imports.which is within the terms of paragraph 1, 5, 38, 40, 61, 68, 84, or 1585, as well as within the terms of paragraph 27, 28, or 1549, shall be assessed for duty or exempted from duty as the case may be under paragraph 27, 28, or 1549. Par. 29. Cobalt: Oxide, 20 cents per pound; sulphate and linoleate, Cobalt.10 cents per pound; and all other cobalt salts and compounds, 30 per centum ad valorem. Par. 30. Cellulose esters, collodion and other liquid solutions of Cellulose esters.Liquid.pyroxylin, of other cellulose esters or ethers, or of cellulose, 35 cents per pound. Par. 31. Compounds of pyroxylin, of other cellulose esters or Blocks, sheets, etc.ethers, or of cellulose, by whatever name known (except compounds of cellulose known as vulcanized or hard fiber), in blocks, sheets, rods, tubes, or other forms, and not made into finished or partly finished articles, 40 cents per pound; made into finished or partly finished articles, of which any of the foregoing is the component material of chief value, 60 per centum ad valorem: *Provided*, That all such articles Proviso.Application.(except photographic and moving-picture films), whether or not more specifically provided for elsewhere, shall be dutiable under this paragraph. 864 Par. 32. schedule 1.Chemicals, oils, and paints.Hard fiber cellulose. Compounds of cellulose, known as vulcanized or hard fiber, made wholly or in chief value of cellulose, 35 per centum ad valorem. Par. 33. Casein compounds. Compounds of casein, known as galalith, or by any other name, in blocks, sheets, rods, tubes, or other forms, not made into finished or partly finished articles, 25 cents per pound; made into finished or partly finished articles of which any of the foregoing is the component material of chief value not specially provided for, 40 cents per pound and 25 per centum ad valorem. Par. 34. Non edible vegetable or animal drugs. Drugs, such as barks, beans, berries, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, herbs, leaves, lichens, mosses, roots, stems, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, and all other drugs of vegetable or animal origin; any of the foregoing which are natural and uncompounded drugs and not edible, and not specially provided for, 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 *Provisos*.“Drug” defined.drugs and the prevention of decay or deterioration pending manufacture, 10 per centum ad valorem: *Provided*, That the term “drug” wherever used in this Act shall include only those substances having therapeutic or medicinal properties and chiefly used for medicinal Nonalcoholic.purposes: *And provided further*, That no article containing alcohol be classified for duty under this paragraph. Par. 35. Aconite, etc. Aconite, aloes, asafetida, cocculus indicus, ipecac, jalap, manna; marshmallow or althea root, leaves and flowers; mate, and pyrethrum or insect flowers; all the foregoing which are natural and uncompounded, but wliich are advanced in value or condition by shredding, grinding, chipping, crushing, or any other process or treatment whatever beyond that essential to proper packing and the *Proviso*.Nonalcoholic.prevention of decay or deterioration pending manufacture, 10 per centum ad valorem: *Provided*, That no article containing alcohol shall be classified for duty under this paragraph. Par. 36. Buchu, coca leaves, etc. Buchu leaves, 10 cents per pound; coca leaves, 10 cents per pound; gentian, one-fourth of 1 cent per pound; licorice root, one-half of 1 cent per pound; sarsaparilla root, 1 cent per pound; belladonna, digitalis, henbane, and stramonium, 25 per centum ad valorem. Par. 37. Ergot. Ergot, 10 cents per pound. Par. 38. Ethers and estera. Ethers and esters: Diethyl sulphate and dimethyl sulphate, 25 per centum ad valorem; ethyl acetate, 3 cents per pound; ethyl chloride, 15 cents per pound; ethyl ether, 4 cents per pound; and ethers and esters of all kinds not specially provided for, 25 per *Proviso*.Alcohol limit.centum ad valorem: *Provided*, That no article containing more than 10 per centum of alcohol shall be classified for duty under this paragraph. Par. 39. Dyeing and tanning extracts, vegetable. Extracts, dyeing and tanning: Chestnut, cutch, chlorophyll, dividivi, fustic, hemlock, logwood, mangrove, myrobalan, oak, Persian berry, quebracho, sumac, saffron, safflower, saffron cake, valonia, wattle, and other extracts, decoctions, and preparations of vegetable origin used for dyeing, coloring, staining, or tanning, not specially provided for, and combinations and mixtures of the *Proviso*.Nonalcoholic.foregoing articles in this paragraph, 15 per centum ad valorem; *Provided*, That no article containing alcohol shall be classified for duty under this paragraph. Par. 40. Flavoring extracts, etc.Nonalcoholic. Flavoring extracts and natural or synthetic fruit flavors, fruit esters, oils, and essences, all the foregoing not containing alcohol, and not specially provided for, 25 per centum ad valorem. Par. 41. Formaldehyde, etc. Formaldehyde solution or formalin, 2 cents per pound; solid formaldehyde or paraformaldehyde, 8 cents per pound; and hexamethylenetetramine, 25 per centum ad valorem. 865 Par. 42. Edible gelatin, valued at less than 40 cents per pound, 20 schedule 1.Chemicals, oils, and paints.Gelatin, edible.Glues, etc.per centum ad valorem and 3½ cents per pound; valued at 40 cents or more per pound, 20 per centum ad valorem and 7 cents per pound; gelatin, glue, glue size and fish glue, not specially provided for, valued' at less than 40 cents per pound, 20 per centum ad valorem and 1½ cents per pound; valued at 40 cents or more per pound, 20 per centum ad valorem and 7 cents per pound; casein glue, agar agar, isinglass and other fish sounds, cleaned, split, or otherwise prepared, and manufactures, wholly or in chief value of gelatin, glue or glue size, 25 per centum ad valorem. Par. 43. Glycerin, crude, 1 cent per pound; refined, 2 cents per Glycerin.pound. Par. 44. Ink, and ink powders not specially provided for, 20 per Ink.centum ad valorem. Par. 45. Iodine, resublimed, 20 cents per pound.Iodine. Par. 46. Bromine and all bromine compounds not specially provided Bromine.for, 10 cents per pound. Par. 47. Lead: Acetate, white, 2½ cents per pound; acetate, Lead, chemical compounds.brown, gray, or yellow, 2 cents per pound; nitrate, arsenate, and resinate, 3 cents per pound; and all other lead compounds not specially provided for, 30 per centum ad valorem. Par. 48. Licorice, extracts of, in pastes, rolls, or other forms, 25 Licorice.per centum ad valorem. Par. 49. Lime, citrate of, 7 cents per pound.Citrate of lime. Par. 50. Magnesium: Carbonate, precipitated, 1½ cents per pound; Magnesium chemicals.chloride, anhydrous, 1 cent per pound; chloride, not specially provided for, five-eighths of 1 cent per pound; sulphate or Epsom salts, one-half of 1 cent per pound; oxide or calcined magnesia, medicinal, 3½ cents per pound; oxide or calcined magnesia not suitable for medicinal use, 3½ cents per pound. Par. 51. Manganese: Borate, resinate, sulphate, and other manganese Manganese chemicals.compounds and salts, not specially provided for, 25 per centum ad valorem. Par. 52. Menthol, 50 cents per pound; camphor, crude, natural, Menthol and camphor.1 cent per pound; camphor, refined or synthetic, 6 cents per pound. Par. 53. Oils, animal: Sod, herring, and menhaden, 5 cents per Animal oils, tats, and greases.gallon; whale and seal, 6 cents per gallon; sperm, 10 cents per gallon; and all fish oils, not specially provided for, 20 per centum ad valorem; wool grease, crude, including that known commercially as degras or brown wool grease, one-halt of 1 cent per pound; wool grease, not crude, including adeps lame, hydrous and anhydrous, 1 cent per pound; all other animal oils, fats, and greases, not specially provided or, 20 per centum ad valorem. Par. 54. Oils, expressed or extracted: Castor oil, 3 cents per Expressed and extracted oils.pound; hempseed oil, 1½ cents per pound; linseed or flaxseed oil, raw, boiled, or oxidized, 3310 cents per pound; olive oil, weighing with the immediate container less than forty pounds, 7½ cents per pound on contents and container; olive oil, not specially provided or, 6½ cents per pound; poppy-seed oil, raw, boded, or oxidized, 2 cents per pound; rapeseed oil, 6 cents per gallon; all other expressed and extracted oils, not specially provided for, 20 per centum ad valorem. Par. 55. Coconut oil, 2 cents per pound; cottonseed oil, 3 cents Coconut, etc., oils.per pound; peanut oil, 4 cents per pound; and soyabean oil, 2½cents per pound. Par. 56. Alizarin assistant, Turkey red oil, sulphonated castor or Turkey red, soluble greases, etc.other sulphonated animal or vegetable oils, soaps made in whole or in part from castor oil, and all soluble greases; all of the foregoing in whatever form, and used in the processes of softening, dyeing, tanning, or finishing, not specially provided for, 35 per centum ad valorem. 866 Par. 57. schedule 1.Chemicals, oils, and paints.Hydrogenated oils and fats, etc. Hydrogenated or hardened oils and fats, 4 cents per pound; other oils and fats, the composition and properties of which ave been changed by vulcanizing, oxidizing, chlorinating, nitrating, or any other chemical process, and not specially provided for, 20 per centum ad valorem. Par. 58. Combinations of animal, etc., oils. Combinations and mixtures of animal, vegetable, or mineral oils or of any of them (except combinations or mixtures containing essential or distilled oils), with or without other substances, *Proviso*.Nonalcoholic.and not specially provided for, 25 per centum ad valorem: *Provided*, That no article containing alcohol shall be classified for duty under this paragraph. Par. 59. Distilled or essential oils. Oils, distilled or essential: Lemon and orange, 25 per centum ad valorem; clove, eucalyptus, peppermint, patchouli, sandalwood, and all other essential and distilled oils not specially *Proviso*.Nonalcoholic.provided for, 25 per centum ad valorem: *Provided*, That no article mixed or compounded or containing alcohol shall be classified for duty under this paragraph. Par. 60. Opium, cocaine, etc. Opium containing not less than 8.5 per centum of anhydrous morphine, crude or unmanufactured and not adulterated, S3 per pound; powdered, or otherwise advanced beyond the condition of crude or unmanufactured, and containing 15 per centum or less of moisture, $4 per pound; morphine, morphine sulphate, and all opium alkaloids and salts, esters, and other derivatives thereof, $3 per ounce; cocaine, ecgonine, and salts, esters, and other derivatives thereof, $2.60 per ounce; tincture of opium, such as laudanum, and other liquid preparations of opium, not specially provided for, 60 per centum ad valorem; opium containing less than 8.5 per *Proviso*.Narcotic Acts not affected.Vol. 35, p. 614; Vol. 38, p. 275.*Ante*, p. 596.centum of anhydrous morphine, $6 per pound: *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 9, 1909, as amended by an Act approved January 17, 1914. Par. 61. Perfume materials. Perfume materials: Ambergris, castoreum, civet, and musk grained or in pods, 20 per centum ad valorem; anethol, citral, geraniol, heliotropin, ionone, rhodinol, safrol, terpineol, vanillin, and all natural or synthetic odoriferous or aromatic chemicals, all the foregoing not mixed and not compounded, and not specially provided for, 45 per centum ad valorem; all mixtures or combinations containing essential or distilled oils, or natural or synthetic odoriferous or aromatic substances, 40 cents per pound and 50 per centum *Provisos*.Restriction.ad valorem: *Provided*, That only materials not marketable as perfumery, cosmetics, or toilet preparations, and not containing more than 10 per centum of alcohol, shall be classified for duty under Higher alcoholic content.this paragraph: *Provided further*, That all of the foregoing materials containing more than 10 per centum of alcohol shall be classified for duty under paragraph 62 as toilet preparations. Par. 62. Perfumery, toilet preparations, etc. Pertumeiy, including cologne and other toilet waters, articles of perfumery, whether in sachets or otherwise, and all Sorations used as applications to the hair, mouth, teeth, or skin, as cosmetics, dentifrices, tooth soaps, pastes, theatrical grease ftaints, pomades, powders, and other toilet preparations, all the oregoing, if containing alcohol, 40 cents per pound and 75 per centum ad valorem; if not containing alcohol, 75 per centum ad valorem. Par. 63. Floral waters, etc. Floral or flower waters containing no alcohol, not specially provided for, 20 per centum ad valorem; bay rum or bay water, whether distilled or compounded, 40 cents per pound and 60 per centum ad valorem. 867 Par. 64. Paris green and London purple, 15 per centum ad schedule 1.Chemicals, oils, and paints.Paris green, London purple.Phosphorus.Plasters.valorem. Par. 65. Phosphorus, 8 cents per pound. Par. 66. Plasters, healing or curative, of all kinds, and court-plaster, 20 per centum ad valorem. Par. 67. Paints, colors, and pigments commonly known as artists’ Artists’ paints, etc.paints or colors, whether in tubes, cakes, jars, pans, or other forms, and not assembled in paint sets, kits, or color outfits, 40 per centum ad valorem; paints, colors, and pigments in tubes, cakes, jars, pans, or other forms, when assembled in paint sets, kits, or color outfits, with or without brushes, water pans, outline drawing, stencils, or Other articles, 70 per centum ad valorem. Par. 68. Pigments, colors, stains, and paints, including enamel Pigments, etc., not specially provided for.paints, whether dry, mixed, or ground in or mixed with water, oil, or solutions other than oil, not specially provided for, 25 per centum ad valorem. Par. 69. Barytes ore, crude or unmanufactured, $4 per ton; Barytes.ground or otherwise manufactured, $7.50 per ton; precipitated barium sulphate or blanc fixe, 1 cent per pound. Par. 70. Blue pigments and all blues containing iron ferrocyanide Blue pigments.or iron ferricyanide, in pulp, dry, or ground in or mixed with oil or water, 8 cents per pound; ultramarine blue, dry, in pulp, or ground in or mixed with oil or water, wash and all other blues containing ultramarine, 3 cents per pound. Par. 71. Bone black or bone char, blood char, and decolorizing Bone char, etc.and deodorizing chars or carbons, 20 per centum ad valorem. Par. 72. Chrome yellow, chrome green, and other colors containing Chrome colors.chromium, in pulp, dry, or ground in or mixed with oil or water, 25 per centum ad valorem. Par. 73. Gas black, lampblack, and all other black pigments, by Black pigments.whatever name known, dry or ground in or mixed with oil or water, and not specially provided for, 20 per centum ad valorem. Par. 74. Lead pigments: Litharge, 2½ cents per pound; orange Lead pigments.mineral, 3 cents per pound; red lead, 2f cents per pound; white lead, 2½ cents per pound; all pigments containing lead, dry or in pulp, or ground in or mixed with oil or water, not specially provided for, 30 per centum ad valorem. Par. 75. Ochers, siennas, and umbers, crude or not ground, one-eighth Ochers, etc.of 1 cent per pound; washed or ground, three-eighths of 1 cent per pound; iron-oxide and ironhy droxide pigments not specially provided for, 20 per centum ad valorem. Par. 76. Satin white and precipitated calcium sulphate, one-half Satin white.of 1 cent per pound. Par. 77. Spirit varnishes containing less than 5 per centum of Spirit varnishes.methyl alcohol, $2.20 per gallon and 25 per centum ad valorem; spirit varnishes containing 5 per centum or more of methyl alcohol, and all other varnishes, including so-called gold size or japan, not specially provided for, 25 per centum ad valorem. Par. 78. Vermilion reds containing quicksilver, dry or ground Vermilion reds.in or mixed with oil or water, 28 cents per pound. Par. 79. Zinc oxide and leaded zinc oxides containing not more Zinc oxides, etc.than 25 per centum of lead, in any form of dry powder, 1¾ cents per pound; ground in or mixed with oil or water, 2¼ cents per pound; lithopone, and other combinations or mixtures of zinc sulphide and barium sulphate, 1¾ cents per pound. Par. 80. Potassium: Chromate and dichromate, 2¼ cents per potassium.pound; chlorate and perchlorate, 1½ cents per pound; ferricyanide or red prussiate of potash, 7 cents per pound: ferrocyanide or yellow Erussiate of potash, 4 cents per pound; iodide, 25 cents per pound; romide, 10 cents per pound; bicarbonate, 1½ cents per pound; carbonate, three-fourths of 1 cent per pound; hydroxide or caustic 868schedule 1.Chemicals, oils, and paints.potash, 1 cent per pound; nitrate or saltpeter, refined, one-half of 1 cent per pound; and permanganate, 4 cents per pound. Par. 81. Santonin. Santonin, and salts of, 75 cents per pound. Par. 82. Soap. Soap: Castile, 15 per centum ad valorem; toilet, 30 per centum ad valorem; all other soap and soap powder not specially provided for, 15 per centum ad valorem. Par. 83. Sodium. Sodium: Arsenate, 1 cent per pound; bicarbonate or baking soda, one-fourth of 1 cent per pound; borate or borax, refined, one-eighth of 1 cent per pound; bromide, 10 cents per pound; carbonate, calcined, or soda ash, hydrated or sal soda, and monohydrated, one-fourth of 1 cent per pound; chlorate, 1½ cents per pound; Salt.chloride or salt, in bags, sacks, barrels, or other packages, 11 cents per one hundred pounds; in bulk, 7 cents per one hundred pounds; chromate and dienromate, 1¾ cents per pound; formate, 2 cents per pound; ferrocyanide or yellow prussiate of soda, 2 cents per pound; hydroxide or caustic soda, one-half of 1 cent per pound; nitrite, 3 cents per pound; phosphate, one-half of 1 cent per pound; sesquicarbonate, one-fourth of 1 cent per pound; sulphate, crystallized, or Glauber salt, $1 per ton; sulphate, anhydrous, $2 per ton; sulphide, containing not more than 35 per centum of sodium sulphide, three-eighths of 1 cent per pound; containing more than 35 per centum, three-fourths of 1 cent per pound; silicate, sulphite, bisulphite, metabisulphite, and thiosulphate, three-eighths of 1 cent per pound. Par. 84. Sodium hydrosulphite, etc. Sodium hydrosulphite, hydrosulphite compounds, sulnhoxylate compounds, and all combinations and mixtures of the foregoing, 35 per centum ad valorem. Par. 85. Starch. Starch: Potato, 1¾ cents per pound; and all other starches not specially provided for, 1 cent per pound. Par. 86. Dextrine. Dextrine, made from potato starch or potato flour, 2¼ cents per pound; dextrine, not otherwise provided for, burnt starch or British gum, dextrine substitutes, and soluble or chemically treated starch, 1¼ cents per pound. Par. 87. Strontium. Strontium: Carbonate, precipitated, nitrate, and oxide, 25 per centum ad valorem. Par. 88. Strychnine. Strychnine, and salts of, 15 cents per ounce. Par. 89. Thorium, cerium, etc. Thorium nitrate, thorium oxide, and other salts of thorium not specially provided for, cerium nitrate, cerium fluoride, and other salts of cerium not specially provided for, and gas-mantle scrap consisting in chief value of metallic oxides, 35 per centum ad valorem. Par. 90. Tin chemical compounds. Tin bichloride, tin tetrachloride, and all other chemical compounds, mixtures, and salts, of which tin constitutes the element of chief value, 25 per centum ad valorem. Par. 91. Titanium compounds. Titanium potassium oxalate, and all compounds and mixtures containing titanium, 30 per centum ad valorem. Par. 92. Vanilla and tonka beans. Vanilla beans, 30 cents per pound: tonka beans, 25 cents per pound. Par. 93. Zinc chlorides, etc. Zinc chloride, cents per pound; zinc sulphate, three-fourths of 1 cent per pound; and zinc sulphide, 1½ cents per pound. Schedule 2.—schedule 2.Earths, earthenware, and glassware.Brick, bath, etc.Earths, Earthenware, and Glassware. Par. 201. Bath brick, chrome brick, and fire brick, not specially firovided for, 25 per centum ad valorem; magnesite brick, threeourths of 1 cent per pound and 10 per centum ad valorem. Par. 202. Tiles. Tiles, unglazed, glazed, ornamented, hand painted, enameled, vitrified, semi vitrified, decorated, encaustic, ceramic mosaic, flint, spar, embossed, gold decorated, grooved or corrugated, and all other earthenware tiles and tiling by whatever name known, expect pill tiles and so-called quarries or quarry tiles, red or brown, 869and measuring seven-eighths of an inch or over in thickness, but including schedule 2.Earths, earthenware, and glassware.tiles wholly or in part of cement, valued at not more than 40 cents per square foot, 8 cents per square foot, but not less than 45 nor more than 60 per centum ad valorem; valued at more than 40 cents per square foot, 50 per centum ad valorem; mantels, friezes, Mantels, etc.and articles of every description or parts thereof, composed wholly or in chief value of earthenware tiles or tiling, except pill tiles, 50 per centum ad valorem; so-called quarries or quarry tiles, red or brown, and measuring seven-eighths of an inch or over in thickness, 3 cents per square foot, but not less than 30 per centum ad valorem. Par. 203. Limestone (not suitable for use as monumental Limestone and lime.or building stone), crude, or crushed but not pulverized, 5 cents per one hundred pounds; lime, not specially provided for, 10 cents per one hundred pounds, including the weight of the container; hydrated lime, 12 cents per one hundred pounds, including the weight of the container. Par. 204. Crude magnesite, five-sixteenths of 1 cent per pound; Magnesite.caustic calcined magnesite, five-eighths of 1 cent per pound; dead burned and grain magnesite, not suitable for manufacture into oxychloride cements, twenty-three fortieths of 1 cent per pound. Par. 205. Plaster rock or gypsum, ground or calcined, $1.40 per Gypsum, cement, etc.ton; white nonstaining Portland cement, 8 cents per one hundred pounds, including the weight of the container; Keene’s cement, and other cement of which gypsum is the component material of chief value, valued at $14 per ton or less, $3.50 per ton; valued above $14 and not above $20 per ton, $5 per ton; valued above $20 and not above $40 per ton, $10 per ton; valued above $40 per ton, $14 per ton; other cement, not specially provided for, 20 per centum ad valorem. Par. 206. Pumice stone, unmanufactured, valued at $15 or less Pumice stone.per ton, one-tenth of 1 cent per pound; valued at more than $15 per ton, one-fourth of 1 cent per pound; wholly or partly manufactured, fifty-five onehundredths of 1 cent per pound; manufactures of pumice stone, or of which pumice stone is the component material of chief value, not specially provided for, 35 per centum ad valorem. Par. 207. Clays or earths, unwrought or unmanufactured, including Clays or earths.common blue clay and GrossAlmerode glass pot clay, not specially provided for, $1 per ton; wrought or manufactured, not specially provided for, $2 per ton; china clay or kaolin, $2.50 per ton; bauxite, crude, not refined or otherwise advanced in condition in any manner, $1 per ton; fuller’s earth, unwrought and unmanufactured, $1.50 per ton; wrought or manufactured, $3.25 per ton; silica, crude, not specially provided for, $4 per ton; silica, suitable for use as a pigment, not specially provided for, $7.50 per ton; fluorspar, $5.60 per ton. Par. 208. Mica, unmanufactured, valued at not above 15 cents per Mica.pound, 4 cents per pound; valued above 15 cents per pound, 25 per centum ad valorem; mica, cut or trimmed, and mica splittings, 30 per centum ad valorem; mica plates, and built-up mica, and all manufactures of mica or of which mica is the component material of chief value, 40 per centum ad valorem; ground mica, 20 per centum ad valorem. Par. 209. Talc, steatite or soapstone, and French chalk, crude and Talc, soapstone, etc.unground, one-fourth of 1 cent per pound; ground, washed, powdered, or pulverized (except toilet preparations), 25 per centum ad valorem; cut or sawed, or in blanks, crayons, cubes, disks, or other forms, 1 cent per pound; manufactures (except toilet preparations), of which talc, steatite or soapstone, or French chalk is the component material of chief value, wholly or partly finished, and not specially provided for, if not decorated, 35 per centum ad valorem; if decorated, 45 per centum ad valorem. 870 Par. 210. schedule 2.Earths, earthenware, and glassware.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 manner, 1.5 per centum ad valorem; ornamented, incised, or decorated in any manner and manufactures wholly or in chief value of such ware, not specially provided for, 20 per centum ad valorem; and Rockingham earthenware, 25 per centum ad valorem. Par. 211. Earthenware crockery ware and non-vitrified. Earthenware and crockery ware composed of a non vitrified 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; plain white, plain yellow, plain brown, 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, 45 per centum ad valorem; 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, 50 per centum ad valorem. Par. 212. China, porcelain, and vitrified ware. China, porcelain, and other vitrified wares, including chemical porcelain ware and chemical stoneware, composed of a vitrified nonabsorbent 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, pill tiles, ornaments, toys, charms, vases, statues, statuettes, mugs, cups, steins, lamps, and all other articles composed wholly or in chief value of such ware, 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, 60 per centum ad valorem; painted, colored, tinted, stained, enameled, gilded, printed, or ornamented or decorated in any manner, and manufactures in chief value of such With calcined bone.ware not specially provided for, 70 per centum ad valorem; any of the foregoing articles containing 25 per centum or more of calcined bone, not painted, colored, tinted, stained, enameled, gilded, printed, or ornamented or decorated in any manner, 50 per centum ad valorem; painted, colored, tinted, stained, enameled, gilded, printed, or ornamented or decorated in any manner, 55 per centum ad valorem. Par. 213. Graphite. Graphite or plumbago, crude or refined: Amorphous, 10 per Crystalline flake definedcentum ad valorem; crystalline lump, chip, or dust, 20 per centum ad valorem; crystalline flake, 1½ cents per pound. As used in this paragraph, the term “crystalline flake” means graphite or plumbago which occurs disseminated as a relatively thin flake throughout its containing rock, decomposed or not, and which may be or has been separated therefrom by ordinary crushing, pulverizing, screening, or mechanical concentration process, such flake being made up of a number of parallel laminae, which may be separated by mechanical means. Par. 214. Articles of earthy or mineral substances. Earthy or mineral substances wholly or partly manufactured and articles, wares, and materials (crude or advanced in condition), composed wholly or in chief value of earthy or mineral substances, not specially provided for, whether susceptible of decoration or not, if not decorated in any manner, 30 per centum ad valorem; if decorated, 40 per centum ad valorem. Par. 215. Gas retorts, etc. Gas retorts, 20 per centum ad valorem; lava tips for burners, 10 cents per gross and 15 per centum ad valorem; and magnesia clay supporters, consisting of rings, rods, and other forms for gas mantles, 35 per centum ad valorem. 871 Par. 216. Carbons and electrodes, of whatever material composed, schedule 2.Earths, earthenware, and glassware.Carbons, etc., for electrical appliances.and wholly or partly manufactured, for producing electric arc light; electrodes, composed wholly or in part of carbon or graphite, and wholly or partly manufactured, for electric furnace or electrolytic purposes; brushes, of whatever material composed, and wholly or partly manufactured, for electric motors, generators, or other electrical machines or appliances; plates, rods, and other forms, of what-ever material composed, and wholly or partly manufactured, for manufacturing into the aforesaid brushes; and articles or wares composed wholly or in part of carbon or graphite, wholly or partly manufactured, not specially provided for, 45 per centum ad valorem. Par. 217. Plain green or colored, molded or pressed, and flint, Bottles, filled or unfilled.lime, or lead glass bottles, vials, jars, and covered or uncovered demijohns, and carboys, any of the foregoing, filled or unfilled, not specially provided for, 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), shall pay duty as follows: If holding more than one pint, 1 cent per pound; if holding not more than one pint and not less than one-fourth of a pint, cents per pound; if holding less than one-fourth of a pint, 50 cents per gross: *Provided*, That the terms *Proviso*.Terms construed.“bottles,” “vials,” “jars,” “demijohns,” and “carboys,” as used herein, shall be restricted to such articles when suitable for use and of the character ordinarily employed for the holding or transportation of merchandise, and not as appliances or implements in chemical or other operations, and shall not include bottles for table service and thermostatic bottles. Par. 218. Biological, chemical, metallurgical, pharmaceutical, and Glassware.Scientific, etc., utensils.surgical articles and utensils of all kinds, including all scientific articles, utensils, tubing and rods, whether used for experimental purposes in hospitals, laboratories, schools or universities, colleges, or otherwise, all of the foregoing, finished or unfinished, composed wholly or in chief value of glass or paste, or a combination of glass and paste, 65 per centum ad valorem; illuminating articles of every Illuminating articles.description, including chimneys, globes, shades, and prisms, for use in connection with artificial illumination, all of the foregoing, finished or unfinished, composed wholly or in chief value of glass or paste, or a combination of glass and paste, 60 per centum ad valorem; all Plated glass.glassware commercially known as plated or cased glass, composed of two or more layers of clear, opaque, colored, or semitranslucent glass, or combinations of the same, 60 per centum ad valorem; table and kitchen articles and utensils, and all articles of every description Table and kitchen articles.not specially provided for, composed wholly or in chief value of glass or paste, or combinations of glass and paste, blown Blown.or partly blown in the mold or otherwise, or colored, cut, engraved, etched, frosted, gilded, ground (except such grinding as is necessary for fitting stoppers or for purposes other than ornamentation), painted, printed in any manner, sand-blasted, silvered, stained, or decorated or ornamented in any manner, whether filled or unfilled, or whether their contents be dutiable or free, 55 per centum ad valorem; table and kitchen articles and utensils, composed wholly or Pressed.in chief value of glass or paste, or a combination of glass and paste, when pressed and unpolished, whether or not decorated or ornamented in any manner or ground (except such grinding as is necessary for fitting stoppers or for purposes other than ornamentation), whether filled or unfilled, or whether their contents be dutiable or free, 50 per centum ad valorem: *Provided*, That any of the articles *Proviso*.Rate on containers of dutiable goods.specified in this paragraph, if containers of 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, shall be dutiable at the rate applicable to their contents, but not less than the rate provided for in this 872schedule 2.Earths, earthenware, and glassware.With cut-glass stoppers.Sheet, etc., glass.Unpolished.paragraph: *Provided further*, That for the purposes of this Act, bottles with cut-glass stoppers shall with their stoppers be deemed entireties. Par. 219. Cylinder, crown, and sheet glass, by whatever process made, and for whatever purpose used, unpolished, not exceeding one hundred and fifty square inches, cents per pound; above that, and not exceeding three hundred and eighty-four square inches, 1| cents per pound; above that, and not exceeding seven hundred and twenty square inches, 1⅝ cents per pound; above that, and not exceeding eight hundred and sixty-four square inches, 1¾ cents per pound; above that, and not exceeding one thousand two hundred square inches, 2 cents per pound; above that, and not exceeding two thousand four hundred square inches, cents per pound; above that, 2½ cents per *Proviso*.Box capacity.pound: *Provided*, That unpolished cylinder, crown, and sheet 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. Par. 220. Polished, sheet, etc., glass. Cylinder, crown, and sheet glass, by whatever process made, polished, not exceeding three hundred and eighty-four square inches, 4 cents per square foot; above that, and not exceeding seven hundred and twenty square inches, 6 cents per square foot; above that, and not exceeding one thousand four hundred and forty square inches, 12 cents per square foot; above that, 15 cents per square foot. Par. 221. Fluted, etc., plate glass. Fluted, rolled, ribbed, or rough plate glass, or the same containing a wire netting within itself (not including crown, cylinder, or sheet glass), not exceeding three hundred and eighty-four square inches, three-fourths of 1 cent per square foot; all above that, 1½ cents 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 *Proviso*.Ground, etc.herein 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. Par. 222. Cast polished plate glass. Cast polished plate glass, finished or unfinished, and unsilvered, not exceeding three hundred and eighty-four square inches, 12½ cents per square foot; above that, and not exceeding seven With wire netting.hundred and twenty square inches, 15 cents per square foot; all above that, 17½ cents per square foot. Plate glass described in this paragraph containing a wire netting within itself, not exceeding three hundred and eighty-four square inches, 15 cents per square foot; above that, and not exceeding seven hundred and twenty square inches, 17½ cents per square foot; all above that, 20 cents per square foot. Par. 223. Silvered plate glass. Cast polished plate glass, silvered, cylinder and crown glass, silvered, and looking-glass plates, exceeding in size one hundred and forty-four square inches and not exceeding three hundred and eighty-four square inches, 13½ cents per square foot; above that, and not exceeding seven hundred and twenty square inches, 16 *Provisos*.Minimum.cents per square foot; all above that, 21 cents per square foot: *Provided*, That none of the foregoing shall pay less duty than 35 per Framed.centum ad valorem: *Provided further*, 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. Par. 224. Bent, ornamented, etc., glass. Cast polished plate glass, silvered or unsilvered, and cylinder, crown, and sheet glass, by whatever process made, 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 873be subject to a duty of 5 per centum ad valorem in addition to the schedule 2.Earths, earthenware, and glassware.Spectacles, etc.rates otherwise chargeable thereon. Par. 225. Spectacles, eyeglasses, and goggles, and frames for the same, or parts thereof, finished or unfinished, valued at not over 65 cents per dozen, 20 cents per dozen and 15 per centum ad valorem; valued at over 65 cents per dozen and not over $2.50 per dozen, 60 cents per dozen and 20 per centum ad valorem; valued at over $2.50 per dozen, 40 per centum ad valorem. Par. 226. Lenses of glass or pebble, molded or pressed, or ground Lenses, etc.and polished to a spherical, cylindrical, or prismatic form, and ground and polished piano or coquill glasses, wholly or partly manufactured, with the edges unground, 40 per centum ad valorem; with the edges ground or beveled, 10 cents per dozen pairs and 35 per centum ad valorem; 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, 35 per centum ad valorem. Par. 227. Optical glass or glass used in the manufacture of lenses Optical glass.or prisms for spectacles, or for optical instruments or equipment, or for optical parts, scientific or commercial, in any and all forms, 45 per centum ad valorem. Par. 228. Azimuth mirrors, sextants, and octants; photographic Optical instruments, etc.and projection lenses, opera and field glasses, telescopes, microscopes, and other optical instruments, and frames and mountings for the same; all the foregoing not specially provided for, 45 per centum ad valorem. Par. 229. Incandescent electric-light bulbs and lamps, with or Electric lamps, etc.without filaments, 20 per centum ad valorem. Par. 230. Stained or painted glass windows, and parts thereof; Stained glass windows, mirrors, etc.and all mirrors, not specially provided for, not exceeding in size one hundred and forty-four square inches, with or without frames or cases, 50 per centum ad valorem; and all glass or manufactures of glass Manufactures not specially provided for.or paste, or of which glass or paste is the component material of chief value, not specially provided for, 50 per centum ad valorem. Par. 231. Smalts, frostings, and all ceramic and glass colors, Ceramic colors, enamel?, etc.fluxes, glazes, and enamels, all the foregoing, ground or pulverized, 30 per centum ad valorem; in any other form, 40 per centum ad valorem; opal, enamel or cylinder glass tiles, tiling, and rods, 40 per centum ad valorem. Par. 232. Marble, breccia, and onyx, in block, rough or squared Marble, breccia, and onyx.only, 65 cents per cubic foot; marble, breccia, and onyx, sawed or dressed, over two inches in thickness, $1 per cubic foot; slabs and paving tiles of marble, breccia, or onyx, containing not less than four superficial inches, if not more than one inch in thickness, 8 cents per superficial foot; if more than one inch and not more than one and one-half inches in thickness, 10 cents per superficial foot; if more than one and one-half inches and not more than two inches in thickness, 13 cents per superficial foot; if rubbed in whole or in part, 3 cents per superficial foot in addition; mosaic cubes of marble, breccia, or onyx, not exceeding two cubic inches in size, if loose, one-fourth of 1 cent per pound and 20 per centum ad valorem; if attached to paper or other material, 5 cents per superficial foot and 35 per centum ad valorem. Par. 233. Marble, breccia, onyx, alabaster, and jet, wholly or Manufactures of marble, etc.partly manufactured into monuments, benches, vases, and other articles, and articles of which these substances or any of them is the component material of chief value, and all articles composed wholly Semiprecious stone articles.or in chief value of agate, rock crystal, or other semiprecious stone, except such as are cut into shapes and forms fitting them expressly for use in the construction of jewelry, not specially provided for, 50 per centum ad valorem. 874 Par. 234. schedule 2.Earths, earthenware, and glassware. Burrstones, manufactured or bound up into millstones, 15 per centum ad valorem. Par. 235. Burrstones.Building stone. Freestone, granite, sandstone,‘limestone, lava, and all other stone suitable for use as monumental or building stone, except marble, breccia, and onyx, not specially provided for, hewn, dressed, or polished, or otherwise manufactured, 50 per centum ad valorem; unmanufactured, or not dressed, hewn, or polished, 15 cents per cubic foot. Par. 236. Grindstones. Grindstones, finished or unfinished, $1.75 per ton. Par. 237. Slate. Slates, slate chimney pieces, mantles, slabs for tables, roofing slates, and all other manufactures of slate, not specially provided for, 15 per centum ad valorem. Par. 238. Watch crystals. Watch crystals, 60 per centum ad valorem. Schedule 3.—schedule 3.Metals and manufactures of.Metals and Manufactures of. Par. 301. Iron. Iron in pigs, iron kentledge, spiegeleisen containing more than 1 per centum of carbon, 75 cents per ton; wrought and cast scrap iron, and scrap steel, valued at not more than 7 cents per pound, 75 *Provisos*.Spiegeleisen.cents per ton: *Provided*, That spiegeleisen for the purposes of this Act shall be an iron manganese alloy containing less than 30 per Scrap iron or steel.centum of manganese: *Provided further*, That nothing shall be deemed scrap iron or scrap steel except secondhand or waste or refuse iron or steel fit only to be remanufactured. Par. 302. Steel alloys.Ores and concentrates. Manganese ore or concentrates containing in excess of 30 per centum of metallic manganese, 1 cent per pound on the metallic manganese contained therein; molybdenum ore or concentrates, 35 cents per pound on the metallic molybdenum contained therein; tungsten ore or concentrates, 45 cents per pound on the metallic tungsten contained therein; ferromanganese containing more than 1 per centum of carbon, 1⅞ cents per pound on the metallic *Proviso*.Ferromanganese.Manganese.manganese contained therein: *Provided*, That ferromanganese for the purposes of this Act shall be such iron manganese alloys as contain 30 per centum or more of manganese; manganese metal, manganese silicon, manganese boron, and ferromanganese and spiegeleisen containing not more than 1 per centum of carbon, 1⅞ cents per pound on the manganese contained therein and 15 per centum ad Molybdenum.valorem; ferromolybdenum, metallic molybdenum, molybdenum powder, calcium molybdate, and all other compounds and alloys of molybdenum, 50 cents per pound on the molybdenum contained Tungsten.therein and 15 per centum ad valorem; ferrotungsten, metallic tungsten, tungsten powder, tungstic acid, and all other compounds of tungsten, 60 cents per pound on the tungsten contained therein and 25 per centum ad valorem; ferrochromium tungsten, chromium tungsten, chromium cobalt tungsten, tungsten nickel, and all other alloys of tungsten not specially provided for, 60 cents per pound on the tungsten contained therein and 25 per centum ad valorem; Silicon.ferrosilicon, containing 8 per centum or more of silicon and less than 60 per centum, 2 cents per pound on the silicon contained therein; containing 60 per centum or more of silicon and less than 80 per centum, 3 cents per pound on the silicon contained therein; containing 80 per centum or more of silicon and less than 90 per centum, 4 cents per pound on the silicon contained therein; containing 90 per centum or more of silicon, and silicon metal, 8 cents per pound Chromium.on the silicon contained therein; ferrochrome or ferrochromium containing 3 per centum or more of carbon, 3½ cents per pound on the chromium contained therein; ferrochrome or ferrochromium containing less than 3 per centum of carbon, and chrome or chromium Designated alloys, etc.metal, 30 per centum ad valorem; ferrophosphorus, ferrotitanium, ferrovanadium, ferrouranium, ferrozircomum, zirconiumferrosilicon, 875ferroboron, titanium, zirconium, chromium nickel, vanadium nickel, schedule 3.Metals and manufactures of.zirconium nickel, chromium vanadium, chromium silicon, zirconium silicon, calcium silicide, and all alloys used in the manufacture of steel not specially provided for, 25 per centum ad valorem; Cerium.cerium metal, $2 per pound; ferrocerium and all other cerium alloys, $2 per pound and 25 per centum ad valorem; ductile tantalum metal or Tantalum.ductile nonferrous alloys of tantalum metal, 40 per centum ad valorem. Par. 303. Muck bars, bar iron, and round iron in coils or rods, iron Bars, round Iron, etc.in slabs, blooms, loops, or other forms less finished than iron in bars and more advanced than pig iron, except castings; all of the foregoing, valued at not over 1 cent per pound, two-tenths of 1 cent per pound; valued above 1 cent and not above cents per pound, three-tenths of 1 cent per pound; valued above 1½ and not above 2½ cents per pound, five-tenths of 1 cent per pound; valued above 2½ and not above 3½ cents per pound, eight-tenths of 1 cent per pound; valued above 3½ and not above 5 cents per pound, 1 cent per pound; valued above 5 cents per pound, 1½ cents per pound. Par. 304. Steel ingots, cogged ingots, blooms and slabs, by whatever Steel.Ingots, bars, etc.process made; die blocks or blanks; billets and bars, whether solid or hollow; 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; alloys not specially provided for used as substitutes for steel in the manufacture of tools; all descriptions and shapes of dry sand, loam, or iron molded steel castings; sheets Sheets, plates, etc.and plates and steel not specially provided for; all of the foregoing valued at not over 1 cent per pound, two-tenths of 1 cent per pound; valued above 1 cent and not above 1½ cents per pound, three-tenths of 1 cent per pound; valued above 1½ and not above 2½ cents per pound, five-tenths of 1 cent per pound; valued above 2½ and not above 3½ cents per pound, eight-tenths of 1 cent per pound; valued above 3½ and not above 5 cents per pound, 1 cent per pound; valued above 5 and not above 8 cents per pound, 1 cents per pound; valued above 8 and not above 12 cents per pound, 2½ cents per pound; valued above 12 and not above 16 cents per pound, 3½ cents per pound; valued above 16 cents per pound, 20 per centum ad vaorom: *Provided*, That on steel circular saw plates there shall be *Proviso*.Circular saw plates.evied, collected and paid an additional duty of one-fourth of 1 cent per pound. Par. 305. In addition to the rates of duty provided for in this Additional duty, containing alloys.schedule on steel in all forms and shapes, by whatever process made, and by whatever name designated, whether cast, hot or cold rolled, forged, stamped, or drawn, containing more than six-tenths of 1 per centum of nickel, cobalt, vanadium, chromium, tungsten, molybdenum, or any other metallic element used in alloying steel, there shall be levied, collected, and paid 8 per centum ad valorem: *Provided*, *Provisos*.Manganese and silicon.That manganese and silicon shall not be considered as alloying material unless present in the steel in excess of 1 per centum manganese or silicon: *Provided further*, That an additional cumulative Excess molybdenum and tungsten.duty of 65 cents per pound on the molybdenum content in excess of six-tenths of 1 per centum, and 72 cents per pound on the tungsten content in excess of six-tenths of 1 per centum shall be levied, collected, and paid on any material provided for in paragraph 304 containing molybdenum and tungsten. Par. 306. All metal produced from iron or its ores, which is cast Cast and malleable Iron classed as steel.and 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, electric, Bessemer, ClappGriffith, pneumatic, Thomas-Gilchrist, basic, Siemens-Martin, or open-hearth process, or by the 876schedule 3.Metals and manufactures of.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. Par. 307. Iron or steel.Plate, etc. Boiler or other plate iron or steel, except crucible plate steel and saw plate steel, not thinner than one hundred and nine one-thousandths of one inch, cut or sheared to shape or otherwise, or unsheared, and skelp iron or steel sheared or rolled in grooves, valued at 1 cent per pound or less, seven-twentieths of 1 cent per pound; valued above 1 cent per pound and not above 3 cents per pound, five-tenths of 1 cent per pound; valued at over 3 cents per pound, 20 *Proviso*.Minimum thickness.per centum ad valorem: *Provided*, That all sheets or plates of iron or steel thinner than one hundred and nine one-thousandths of one inch shall pay duty as iron or steel sheets. Par. 308. Sheets, etc. Sheets of iron or steel, common or black, of whatever dimensions, and skelp iron or steel, valued at 3 cents per pound or less, thinner than one hundred and nine one-thousandths and not thinner than thirty-eight one-thousandths of an inch, forty-five onehundredths of 1 cent per pound; thinner than thirty-eight one-thousandths and not thinner than twenty-two one-thousandths of an inch, fifty-five onehundredths of 1 cent per pound; thinner than twenty-two onethousandtlis and not thinner than ten one-thousandths of an inch, seventy-five onehundredths of 1 cent per pound; thinner than ten one-thousandths of an inch, eighty-five onehundredths of a cent per pound; corrugated or crimped, seventy-five onehundredths of 1 cent per pound; all the foregoing when valued at more than 3 cents per pound, 20 per centum ad valorem: *Proviso*.Minimum thickness.*Provided*, That all sheets or plates of common or black iron or steel not thinner than one hundred and nine one-thousandths of an inch shall pay duty as plate iron or plate steel. Par. 309.Coated sheets, etc. All iron or steel sheets, plates, bars, and rods, and all hoop, band, or scroll iron or steel, excepting what are known commercially as tin plates, terneplates, and taggers tin, when galvanized or coated with zinc,spelter, or other metals, or any alloy of those metals, shall pay two-tenths of 1 cent per pound more duty than if the same Other metals imposed.was not so galvanized or coated; sheets or plates composed of iron, steel, copper, nickel, or other metal with layers of other metal or metals imposed thereon by forging, hering, rolling, or welding, Thermostatic metal, etc.30 per centum ad valorem; thermostatic metal in sheets, plates, or other forms, 50 per centum ad valorem; sheets and plates of iron or steel, polished, planished, or glanced, by whatever name designated, *Proviso*.Pickled, etc.1¾ cents per pound: *Provided*, That plates or sheets of iron or steel, by whatever name designated, other than polished, planished, or glanced, herein provided for, which have been pickled or cleaned by acid, or by any other material or process, or which are cold-rolled, smoothed only, not polished, shall pay two-tenths of 1 cent per pound more duty than the rates provided on corresponding thicknesses of common or black sheet iron or steel. Par. 310. Tin plates, etc. Sheets or plates of iron or steel, or taggers iron 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, terneplates, and taggers tin, 1 cent per pound. Par. 311. Manufactures of tin plates, etc. No article not specially provided for which is wholly or partly manufactured from tin plate, terneplate, or sheet, plate, hoop, band, or scroll iron or steel, or of which such tin plate, terneplate, 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, terneplate, or sheet, plate, hoop, band, or scroll iron or steel 877from which it is made, or of which it shall be the component thereof schedule 3.Metals and manufactures of.Structural shapes, etc.of chief value. Par. 312. Beams, girders, joists, angles, channels, car-truck channels, tees, columns and posts, or parts or sections of columns and posts, deck and bulb beams, and building forms, together with all other structural shapes of iron or steel, not assembled, manufactured or advanced beyond hammering, rolling, or casting, one-fifth of 1 cent per pound; any of the foregoing machined, drilled, punched, assembled, fitted, fabricated for use, or otherwise advanced beyond hammering, rolling, or casting, 20 per centum ad valorem; sashes, frames, and building forms, of iron or steel, 25 per centum ad valorem. Par. 313. Hoop, band, and scroll iron or steel, not specially provided Hoop, band, and scroll.for, valued at 3 cents per pound or less, eight inches or less in width, and thinner than threeeightbs and not thinner than one hundred and nine one-thousandths of one inch, twenty-five onehun-dredths of 1 cent per pound; thinner than one hundred and nine one-thousandths and not thinner than thirty-eight one-thousandths of one inch, thirty-five onehundredths of 1 cent per pound; thinner than thirty-eight one-thousandths of one inch, fifty-five onehun-dredths of 1 cent per pound: *Provided*, That barrel hoops of iron or *Proviso*.Barrel hoops.steel, and hoop or band iron, or hoop or band steel, Hared, splayed, or punched, with or without buckles or fastenings, shall pay no more duty than that imposed on the hoop or band iron or steel from which they are made; bands and strips of iron or steel, whether in long or short lengths, not specially provided for, 25 per centum ad valorem. Par. 314. Hoop or band iron, and hoop or band steel, cut to Cotton ties, etc.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, one-fourth of 1 cent per pound. Par. 315. Wire rods: Rivet, screw, fence, and other iron or steel Wire rods.wire rods, whether round, oval, or square, or in any other shape, nail rods 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, valued at not over 4 cents per pound, three-tenths of 1 cent per pound; valued at over 4 cents per pound, six-tenths of 1 cent per pound: *Provided*, *Provisos*.Wire classified.That all round iron or steel rods smaller than twenty onehundredths of one inch in diameter shall be classified and dutiable as wire: *Provided further*, Tempered, etc.That all iron or steel wire rods which have been tempered or treated in any manner or partly manufactured shall pay an additional duty of one-fourth of 1 cent per pound; *Provided further*, Cold rolled, polished, etc., bars, rods, etc.That on all iron or steel bars and rods of whatever shape or section which are cold rolled, cold drawn, cold hammered, or polished in any way in addition to the ordinary process of hot rolling or hammering, there shall be paid one-eighth of 1 cent per pound in addition to the rates provided on bars or rods of whatever section or shape which are hot rolled; and on all strips, plates, or sheets of iron or steel of whatever shape, other than polished, planished, or glanced sheet iron or sheet steel, which 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 only, there shall be paid two-tenths of 1 cent per pound in addition to the rates provided on plates, strips, or sheets of iron or steel of common or black finish of corresponding thickness or value. Par. 316. Round iron or steel wire, not smaller than ninety-five Round iron.one-thousandths of one inch in diameter, three-fourths of 1 cent per pound; smaller than ninety-five one-thousandths and not smaller than sixty-five one-thousandths of one inch in diameter, cents per pound; smaller than sixty-five one-thousandths of one inch in 878schedule 3.Metals and manufactures of.*Provisos*.Higher value wire.Flat, and strips.diameter, 1½ cents per pound: *Provided*, That all of the foregoing valued above 6 cents per pound shall pay a duty of 25 per centum ad valorem; all wire composed of iron, steel, or other metal, nor specially provided for (except gold, silver, or platinum); all flat wires and all steel in strips not thicker than one-quarter of one inch and not exceeding sixteen 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, 25 per centum ad valorem: *Provided*, Coated.That all wire of iron, steel, or other metal coated by dipping, galvanizing, sherardizing, electrolytic, or any other process with zinc, tin, or other metal, shall pay a duty of two-tenths of 1 cent per pound in addition to the rate imposed on the wire of which it is made; Coated telegraph wires, etc.telegraph, telephone, and other wires and cables composed of iron, steel, or other metal (except gold, silver, or platinum), covered with or composed in part of cotton, jute, silk, enamel, lacquer, rubber, paper, compound, or other material, with or without metal covering, Rope, etc.35 per centum ad valorem; wire rope and wire strand, 35 per centum ad valorem; spinning and twisting ring travelers, 35 per centum ad valorem; wire heddles and healds, 25 cents per thousand and 30 per centum ad valorem. Par. 317. Galvanized wire. All galvanized wire not specially provided for, not larger than twenty onehundredths 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 onehundredths and not smaller than eight Baling,one-hundredths of one inch in diameter; and all wire commonly used for baling hay or other commodities, one-half of 1 cent per pound. Par. 318. Woven wire cloth. Woven-wire cloth: Gauze, fabric, or screen, made of wire composed of steel, brass, copper, bronze, or any other metal or alloy, not specially provided for, with meshes not finer than thirty wires to the lineal inch in warp or filling, 25 per centum ad valorem; with meshes finer than thirty and not finer than ninety wires to the lineal inch in warp or filling, 35 per centum ad valorem; with meshes finer than ninety wires to the lineal inch in warp or filling, 45 per centum ad valorem. Par. 319. Anchors and forgings. Iron or steel anchors and parts thereof; foldings of iron or steel, or of combined iron and steel, not machined, tooled, or other-wise advanced in condition by any process or operation subsequent to the forging process, not specially provided for, 25 per centum ad valorem. Par. 320. Storage batteries. Electric storage batteries and parts thereof, storage battery plates, and storage battery plate material, wholly or partly manufactured, all the foregoing not specially provided for, 40 per centum ad valorem. Par. 321. Antifriction balls, etc. Antifriction balls and rollers, metal balls and rollers commonly used in ball or roller bearings, metal ball or roller bearings, and parts thereof, whether finished or unfinished, for whatever use intended, 10 cents per pound and 45 per centum ad valorem. Par. 322. Railway iron or steel. Railway fishplates or splice bars, and tie plates, made of iron or steel, one-fourth of 1 cent per pound; rail braces, and all other railway bars made of iron or steel, and railway bars made in part of steel, Trails, and punched iron or steel flat rails, one-tenth of 1 cent per pound. Par. 323. Axles, etc. Axles and parts thereof, axle bars, axle blanks, and forgings for axles, of iron or steel, without reference to the stage or state of manufacture, not specially provided for, valued at not more than 6 cents per pound, six-tenths of 1 cent per pound: *Provided*, *Proviso*.Fitted in wheels.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. 879 Par. 324. Wheels for railway purposes, and parts thereof, of iron schedule 3.Metals and manufactures of.Railway wheels.or steel, and steel-tired wheels for railway purposes, wholly or partly finished, and iron or steel locomotive, car, or other railway tires and parts thereof, wholly or partly manufactured, 1 cent per pound: *Provided*, That when wheels for railway purposes, or parts thereof, *Proviso*.Fitted on axles.of iron or steel, are imported with iron or steel axles fitted in them, the wheels and axles together shall he dutiable at the same rate as is provided for the wheels when imported separately. Par. 325. Jewelers’ and other anvils weighing less than five Anvils.pounds each, 45 per centum ad valorem; all other anvils of iron or steel, or of iron and steel combined, by whatever process made, or in whatever stage of manufacture, 1⅝ cents per pound. Par. 326. Blacksmiths’ hammers, tongs, and sledges, track tools, Blacksmiths’ hammers, etc.wedges, and crowbars, of iron or steel, 1⅜ cents per pound. Par. 327. Cast-iron pipe of every description, cast-iron andirons, Cast-iron articles.plates, stove plates, sadirons, tailors’ irons, hatters’ irons, but not including electric 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 parts thereof, or finished machine parts; castings of malleable iron not specially provided for; cast hollow ware, Hollow ware.coated, glazed, or tinned, but not including enameled ware and hollow ware containing electrical elements, 20 per centum ad valorem. Par. 328. Lap-welded, butt-welded, seamed, or jointed iron or Tubes, pipes, etc.steel tubes, pipes, flues, and stays, not thinner than sixty-five one-thousandths of an inch, if not loss than three-eighths of an inch in diameter, three-fourths of 1 cent per pound; if less than three-eighths and not less than one-fourth of an inch in diameter, 1¼ cents per pound; if less than one-fourth of an inch in diameter, 1¾ cents per pound: *Provided*, That no tubes, pipes, flues, or stays made of charcoal *Proviso*.Charcoal iron.iron shall pay a less rate of duty than 1 ¼ cents per pound; cylindrical and tubular tanks or vessels, for holding gas, liquids, or other material, whether full or empty; welded cylindrical furnaces, tubes and flues made from plate metal, whether corrugated, ribbed, or otherwise reinforced against collapsing pressure, and all other finished or unfinished iron or steel tubes not specially provided for, 25 per centum ad valorem; flexible metal tubing or hose, whether covered with wire or other material, including any appliances or attachments affixed thereto, not specially provided for, and rigid iron or steel tubes or pipes prepared and lined or coated in any manner suitable for use as conduits for electrical conductors, 30 per centum ad valorem. Par. 329. Chain and chains of all kinds, made of iron or steel, not Chains.less than three-fourths of one inch in diameter, seven-eighths of 1 cent per pound; less than three-fourths and not less than three-eighths of one inch in diameter, 1⅛ cents per pound; less than three-eighths and not less than five-sixteenths of one inch in diameter, 1½ cents per pound; less than five-sixteenths of one inch in diameter, 4 cents per pound; sprocket and machine chains, of iron or steel, and parts thereof, 35 per centum ad valorem; anchor or stud link chain, two inches or more in diameter, cents per pound; less than two inches in diameter, 2 cents per pound: *Provided*, That all articles *Proviso*.Manufactures of.manufactured wholly or in chief value of chain shall not pay a lower rate of duty than that imposed upon the chain of which it is made, or of which chain is the component material of chief value. Par. 330. Nuts, nut blanks, and washers, of wrought iron or steel, Nuts, bolts, and washers.six-tenths of 1 cent per pound; bolts, with or without threads or nuts, and bolt blanks, of iron or steel, 1 cent per pound; spiral nut locks, and lock washers, of iron or steel, 35 per centum ad valorem. 880 Par. 331. schedule 3.Metals and manufactures of.Nalls, spikes, tacks, etc. Cut nails and cut spikes, of iron or steel, exceeding two inches in length, four-tenths of 1 cent per pound; cut tacks and brads, hobnails and cut nails, of iron or steel, not exceeding two inches in length, 15 per centum ad valorem; horseshoe nails, and other iron or steel nails, not specially provided for, 1½ cents per pound; nails, spikes, tacks, brads, and staples, made of iron or steel wire, not less than one inch in length nor smaller than sixty-five one-thousandths of one inch in diameter, four-tenths of 1 cent per pound; less than one inch in length and smaller than sixty-five one-thousandths of one inch in diameter, three-fourths of 1 cent per pound; spikes, tacks, brads, and staples, not specially provided for, six-tenths of 1 cent per pound. Par. 332. Rivets, etc. Rivets, studs, and steel points, lathed, machined, or brightened, and rivets or studs for nonskidding automobile tires, 30 per centum ad valorem; rivets of iron or steel, not specially provided for, 1 cent per pound. Par. 333. Horse shoes, etc. Common horse, mule, or ox shoes, of wrought iron or steel, one-fifth of 1 cent per pound; horse, mule, or ox shoes, punched, drilled or tapped, of wrought iron or steel, for use with adjustable wrought-iron or steel skid calks, and solid drop-forged calked shoes of wrought iron or steel, 1 cent per pound. Par. 334. Steel wool. Steel wool, 10 cents per pound; steel shavings, 5 cents per pound; and in addition thereto, on all of the foregoing, 30 per centum ad valorem. Par. 335. Abrasives. Grit, shot, and sand of iron or steel, in any form, three-fourths of 1 cent per pound. Par. 336. Corset steels, etc. Corset clasps, corset steels, and dress steels, whether plain or covered 'with cotton, silk, or other material, 35 per centum ad valorem. Par. 337. 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, 20 per centum ad valorem; when manufactured with tempered round steel wire, or with plated wire, or other than round iron or steel wire, or with felt face, wool face, or rubber-face cloth containing wool, 45 per centum ad valorem. Par. 338. Wood screws. Screws, commonly called wood screws, of iron or steel, 25 per centum ad valorem. Par. 339. Household hollow ware, etc. Table, household, kitchen, and-hospital utensils, and hollow or flat ware, not specially provided for; composed of iron or steel and enameled or glazed with vitreous glasses, 5 cents per pound and 30 per centum ad valorem; composed wholly or in chief value of aluminum, 11 cents per pound and 55 per centum ad valorem; composed wholly or in chief value of copper, brass, steel, or other base metal, not specially provided for, 40 per centum ad valorem; and in addition thereto, upon any of the foregoing articles containing electrical heating elements as constituent parts thereof, 10 per centum ad valorem. Par. 340. Saws. Crosscut saws, mill saws, pit and drag saws, circular saws, steel band saws, finished or further advanced than tempered and polished, hand, back, and all other saws, not specially provided for, 20 per centum ad valorem; jewelers’ or piercing saws, 40 cents per gross. Par. 341. Printing plates. Steel plates, stereotype plates, electrotype plates, half-tone plates, photogravure plates, photo-engraved plates, and plates of other materials, engraved or otherwise prepared for printing, and plates of iron or steel engraved or fashioned for use in the production of designs, patterns, or impressions on glass in the process of Lithographic plates.manufacturing plate or other glass, 25 per centum ad valorem; lithographic plates of stone or other material engraved, drawn, or prepared, 25 per centum ad valorem. 881 Par. 342. Umbrella and parasol ribs and stretchers, composed schedule 3.Metals and manufactures of.Umbrella ribs, etc.wholly or in chief value of iron, steel, or other metal, in frames or otherwise, and tubes for umbrellas, wholly or partly finished, 50 per centum ad valorem. Par. 343. Spring-beard needles, and other needles for knitting, Needles, etc.sewing, shoe, or embroidery machines of every description, not specially provided for, and crochet needles, $1.15 per thousand and 40 per centum ad valorem; latch needles, $2 per thousand and 50 per centum ad valorem; tape, knitting, and all other needles, not specially provided for, bodkins of metal, and needle cases or needle books furnished with assortments of needles or combinations of needles and other articles, 45 per centum ad valorem. Par. 344. Fishhooks, fishing rods and reels, artificial flies, artificial Fishing tackle.baits, snelled hooks, leaders or casts, and all other fishing tackle and parts thereof, fly books, fly boxes, fishing baskets or creels, finished or unfinished, not specially provided for, except fishing lines, fishing nets, and seines, 45 per centum ad valorem: *Provided*, That any prohibition *Proviso*.Feathers for artificial flies.*Post*, p. 915.of the importation of feathers in this Act shall not be construed as applying to artificial flies used for fishing, or to feathers used for the manufacture of such flies. Par. 345. Saddlery and harness hardware: Buckles, rings, snaps, Saddlery and harness hardware.bits, swivels, and all other articles of iron, steel, brass, composition, or other metal, not plated with gold or silver, commonly or commercially known as harness hardware, 35 per centum ad valorem; all articles of iron, steel, brass, composition, or other metal, not plated with gold or silver, commonly or commercially known as saddlery or riding bridle hardware, 50 per centum ad valorem; all the foregoing, if plated with gold or silver, 60 per centum ad valorem. Par. 346. Belt buckles, trouser buckles, and waistcoat buckles, Metal buckles for garments.shoe or slipper buckles, and parts thereof, made wholly or partly of iron, steel, or other base metal, valued at not more than 20 cents per hundred, 5 cents per hundred; valued at more than 20 and not more than 50 cents per hundred, 10 cents per hundred; valued at more than 50 cents per hundred, 15 cents per hundred; and in addition thereto, on all of the foregoing, 20 per centum ad valorem. Par. 347. Hooks and eyes, wholly or in chief value of metal, Hooks and eyes.whether loose, carded, or otherwise, including weight of cards, car-tons, and immediate wrappings and labels, 44 cents per pound and 25 per centum ad valorem. Par. 348. Snap fasteners and clasps, and parts thereof, by whatever Snap fasteners, etc.name known, or of whatever material composed, not plated with gold, silver, or platinum, and not mounted on tape, 55 per centum ad valorem; mounted on tape, including sew-on fasteners, 60 per centum ad valorem. Par. 349. Metal trouser buttons (except steel) and nickel bar buttons, Trouser buttons, metal.one-twelfth of 1 cent per line per gross; steel trouser buttons, one-fourth of 1 cent per line per gross; buttons of metal, not specially provided for, three-fourths of 1 cent per line per gross; and in addition thereto, on all of the foregoing, 15 per centum ad valorem; metal buttons embossed with a design, device, pattern, or lettering, 45 per centum ad valorem: *Provided*, That the term “line” as used *Proviso*.“Line” measurement.in this paragraph shall mean the line button measure of one-fortieth of one inch. Par. 350. Pins with solid heads, without ornamentation, including Pins, not Jewelry.hair, safety, hat, bonnet, and shawl pins; and brass, copper, iron, steel, or other base metal pins, with heads of glass, paste, or fusible enamel; all the foregoing not plated with gold or silver, and not commonly known as jewelry, 35 per centum ad valorem. Par. 351. Pens, metallic, not specially provided for, 12 cents per Pens.gross; with nib and barrel in one piece, 15 cents per gross. 882 Par. 352. schedule 3.Metals and manufactures of.Penholders, gold pens, etc. Penholder tips, penholders and parts thereof, gold pens, combination penholders comprising penholders, pencil, rubber eraser, automatic stamp, or other attachments, 25 cents per gross and 20 per centum ad valorem; mechanical pencils made of case metal and not plated with gold, silver, or platinum, 45 cents per *Proviso*.Assessed separately.gross and 20 per centum ad valorem: *Provided*, That pens and penholders shall be assessed for duty separately. Par. 353. Fountain pens, etc. Fountain pens, fountain-pen holders, stylographic pens, and parts thereof, 72 cents per dozen and 40 per centum ad valorem: *Proviso*.Cartons and fillers included.*Provided*, That the value of cartons and fillers shall be included in the dutiable value. Par. 354. 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 Act, which have folding or other than fixed blades or attachments, valued at not more than 40 cents per dozen, 1 cent each and 50 per centum ad valorem; valued at more than 40 and not more than 50 cents per dozen, 5 cents each and 50 per centum ad valorem; valued at more than 50 cents and not more than $1.25 per dozen, 11 cents each and 55 per centum ad valorem; valued at more than $1.25 and not more than S3 per dozen, 18 cents each and 55 per centum ad valorem; valued at more than S3 and not more than $6 per dozen, 25 cents each and 50 per centum ad valorem; valued at more than $6 per dozen, 35 cents each and 55 per centum ad valorem; blades, handles, or other parts of any of the foregoing knives or erasers shall be dutiable at not less than the rate herein imposed upon knives and erasers valued at more than 50 cents and not exceeding $1.25 per dozen; cuticle knives, com knives, nail files, tweezers, hand forceps, and parts thereof, finished or unfinished, by *Provisos*.Assembled but not finished.whatever name known, 60 per centum ad valorem: *Provided*, That any of the foregoing, if imported in the condition of assembled, but not fully finished, shall be dutiable at not less than the rate of duty herein imposed upon fully finished articles of the same material and quality, but not less in any case than 15 cents each and 55 per centum Marking required.ad valorem: *Provided further*, That all the articles specified in this paragraph, when imported, shall 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 shank or tang of at least one or, if practicable, each and every blade thereof. Par. 355. Knives, forks, steels, cleavers, etc., with handles. Table, butchers’, carving, cooks’, hunting, kitchen, bread, cake, pie, slicing, cigar, butter, vegetable, fruit, cheese, canning, fish, carpenters’ bench, curriers’, drawing, farriers’, fleshing, hay, sugar-beet, beet-topping, tanners’, plumbers’, painters’, palette, artists’, shoe, and similar knives, forks, and steels, and cleavers, all the foregoing, finished or unfinished, not specially provided for, with handles of mother-of-pearl, shell, ivory, deer, or other animal horn, silver, or other metal than aluminum, nickel silver, iron or steel, 16 cents each; with handles of hard rubber, solid bone, celluloid, or any pyroxylin, casein, or similar material, 8 cents each; with handles of any other material, if less than four inches in length, exclusive of handle, 2 cents each; if four inches in length or over, exclusive of handle, 8 cents each; and in addition thereto, on all of the foregoing, Without handles.45 per centum ad valorem; any of the foregoing without handles, with blades less than six inches in length, 2 cents each and 45 per centum ad valorem; with blades six inches or more in length, 8 *Proviso*.Marking required.cents each and 45 per centum ad valorem: *Provided*, That all articles specified in this paragraph, when imported, shall have the name of the maker or purchaser and beneath the same the name of the country of origin die sunk legibly and indelibly upon the blade in a place that shall not be covered. 883 Par. 356. Planing-machine knives, tannery and leather knives, schedule 3.Metals and manufactures of.Machine knives,etc.tobacco knives, paper and pulp mill knives, roll bars, bed plates, and all other stocxtreating parts for pulp and paper machinery, shear blades, circular cloth cutters, circular cork cutters, circular cigarette cutters, meat-slicing cutters, and all other cutting knives and blades used in power or hand machines, 20 per centum ad valorem. Par. 357. Nail, barbers’, and animal clippers, pruning and sheep Scissors and shears.shears, and all scissors and other shears, and blades for the same, finished or unfinished, valued at not more than 50 cents per dozen, 3½ cents each and 45 per centum ad valorem; valued at more than 50 cents and not more than $1.75 per dozen, 15 cents each and 45 per centum ad valorem; valued at more than $1.75 per dozen, 20 cents each and 45 per centum ad valorem: *Provided*, That all articles *Proviso*.Marking required.specified in this paragraph, when imported, shall have die sunk conspicuously and indelibly, the name of the maker or purchaser and beneath the same the name of the country of origin, to be placeci on the outside of the blade, between the screw or rivet and the handle of scissors and shears (except pruning and sheep shears), and on the blade or handle of pruning and sheep shears and clippers. Par. 358. Safety razors, and safety-razor handles and frames, 10 Razors.cents each and 30 per centum ad valorem; razors and parts thereof, finished or unfinished, valued at less than 75 cents per dozen, 18 cents each; valued at 75 cents and less than 81.50 per dozen, 25 cents each; valued at 81.50 and less than $3 per dozen, 30 cents each; valued at 83 and less than $4 per dozen, 35 cents each; valued at $4 or more per dozen, 45 cents each; and in addition thereto, on all the foregoing, 45 per centum ad valorem: *Provided*, That finished or *Provisos*.Safety razor blades.unfinished blades for safety razors shall pay a duty of 1 cent each and 30 per centum ad valorem: *Provided further*, That all articles Marking required.specified in this paragraph, when imported, shall 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 or shank or tang of each and every blade and on safety razors and parts thereof. Par. 359. Surgical instruments, and parts thereof, composed Surgical, dental, etc., instruments.wholly or in part of iron, steel, copper, brass, nickel, aluminum, or other metal, finished or unfinished, 45 per centum ad valorem; dental instruments, and parts thereof, composed wholly or in part of iron, steel, copper, brass, nickel, aluminum, or other metal, finished or unfinished, 35 per centum ad valorem: *Provided*, That all articles *Proviso*.Marking required.specified in this paragraph, when imported, shall 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 outside, or if a jointed instrument on the outside when closed. Par. 360. Philosophical, scientific, and laboratory instruments, Scientific apparatus etc.apparatus, utensils, appliances (including drawing, surveying, and mathematical instruments), and parts thereof, composed wholly or in chief value of metal, and not plated with gold, silver, or platinum, finished or unfinished, not specially provided for, 40 per centum ad valorem: *Provided*, That all articles specified in this paragraph, *Proviso*.Marking required.when imported, shall 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 outside, or if a jointed instrument on the outside when closed. Par. 361. Pliers, pincers, and nippers of all kinds, finished or Pliers, pincers, etc.unfinished, 60 per centum ad valorem: *Provided*, That all articles *Proviso*.Marking required.specified in this paragraph, when imported, shall 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 outside of the joint. 884 Par. 362. schedule 3.Metals and manufactures of.Files, etc. Files, file blanks, rasps, and floats, of whatever cut or kind, two and one-half inches in length and under, 25 cents per dozen; over two and one-half and not over four and one-half inches in length, 47½ cents per dozen; over four and one-half and under seven inches in length, 62½ cents per dozen; seven inches in length and over, 77½ cents per dozen. Par. 363. Swords and side arms. Sword blades, and swords and side arms, irrespective of quality or use, wholly or in part of metal, 50 per centum ad valorem. Par. 364. Muzzle-loading muskets, etc. Muzzle-loading muskets, shotguns, rifles, and parts thereof, 25 per centum ad valorem. Par. 365. Brooch-loading fowling pieces. Double or single barreled breech-loading and repeating shotguns, rifles, and combination shotguns and rifles, valued at not more than $5 each, $1.50 each; valued at more than $5 and not more than $10 each, $4 each; valued at more than $10 and not more than $25 each, $6 each; valued at more than $25 each, $10 each; and in addition thereto, on all of the foregoing, 45 per centum ad valorem; barrels for breech-loading and repeating shotguns and rifles, further advanced in manufacture than rough bored only, $4 each; stocks for breech-loading shotguns and rifles, wholly or partly manufactured, $5 each; and in addition thereto, on all of the foregoing, 50 per centum ad valorem; on all parts of such guns or rifles, and fittings for such stocks or barrels, finished or unfinished, 55 per *Proviso*.Without fittings.centum ad valorem: *Provided*, That all breech-loading shotguns and rifles imported without a lock or locks or other fittings shall be subject to a duty of $10 each and 55 per centum ad valorem. Par. 366. Pistols. Pistols: Automatic, magazine, or revolving, and parts thereof and fittings therefor, valued at not more than $4 each, $1.25 each; valued at more than $4 and not more than $8 each, $2.50 each; valued at more than $8 each, $3.50 each; and in addition thereto, on all of the foregoing, 55 per centum ad valorem. Par. 367. Watch movements. Watch movements, whether imported in cases or otherwise, assembled or knocked down, if having less than seven jewels, 75 cents each; having seven and not more than eleven jewels, $1.25 each; having more than eleven and not more than fifteen jewels, $2 each; having more than fifteen and not more than seventeen jewels, unadjusted, §2.75 each; having seventeen jewels and adjusted to temperature, $3.50 each; having seventeen jewels and adjusted to three positions, $4.75 each; having seventeen jewels and adjusted to five positions, $6.50 each; having more than seventeen jewels, adjusted or unadjusted, $10.75 each; watch cases and parts of watches, Jewels.chronometers, box or ship, and parts thereof, 45 per centum ad valorem; all jewels for use in the manufacture of watches, clocks, meters, or compasses, 10 per centum ad valorem; enameled dials for watches or other *Provisos*.Dials to be marked.instruments, 3 cents per dial and 45 per centum ad valorem: *Provided*, That all watch and clock dials, whether attached to movements or not, when imported shall have indelibly painted or printed thereon Movements, to show jewels, adjustments, etc.the name of the country of origin, and that all watch movements and plates, assembled or knocked down, and cases shall have the name of the manufacturer or purchaser and the 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 movement and plates shall also have marked thereon by one of the methods indicated the number of jewels and adjustments, said numbers to be expressed both in words and 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 aforesaid articles shall be delivered to the importer unless marked in exact conformity to this Bearing jewels only.direction: *Provided further*, That only the number of the jewels which serve a mechanical purpose as frictional bearings shall be marked as herein provided. 885 Par. 368. Clocks and clock movements, including lever clock movements, schedule 3.Metals and manufactures of.Clocks, clockwork mechanisms, etc.and clockwork mechanisms, cased or uncased, whether imported complete or in parts, and any device or mechanism having an essential operating feature intended for measuring time, distance, or fares, or the flowage of water, gas, electricity, or similar uses, or for regulating or controlling the speed of arbors, drums, disks, or similar uses, or for recording, indicating, or performing any operation or function at a predetermined time or times, any of the foregoing whether wholly or partly complete or knocked down (in which condition they shall be appraised at the valuation of the complete article); cases and casings for clockwork mechanisms imported separately; all the foregoing, 45 per centum ad valorem; and in addition thereto, upon any Additional for jewels.of the foregoing articles or parts thereof, having jewels, but not more than two jewels, in the escapement, $1 each; having more than two but not more than four jewels, $2 each; having more than four jewels, $4 each; if without jewels in the escapement and valued at not over Values.$1.10 each, 35 cents each; valued at more than $1.10 and not more than $2.25 each, 70 cents each; valued at more than $2.25 but not more than $5 each, $1 each; valued at more than $5 but not more than $10 each, $2 each; valued at more than $10 each, $3 each; all parts and materials for use in any of the foregoing if imported separately, and not specially provided for, 50 per centum ad valorem; *Provided*, That all dials, whether attached to movements or not, when *Proviso*.Marking required on dials.On movements.imported, shall have indelibly painted, printed, or stamped thereon the name of the country of origin, and the front or back plate of the movement frame of any of the foregoing when imported shall have the name of the maker or purchaser, the name of the country where manufactured, and the number of jewels, if any, indelibly stamped on the most visible part of same; but if such markings are in Similar to registered American trade-mark, etc., denied entry.whole or in part sufficiently similar to the trade name or trade-mark of an established American manufacturer as to be liable to deceive the user in the United States, entry thereof shall be denied if such trade name or trade-mark has been placed on file with the collector of customs. Par. 369. Automobiles, automobile bodies, automobile chassis, Motor vehicles, and ports.motor cycles, and parts of the foregoing, not including tires, all of the foregoing whether finished or unfinished, 25 per centum ad valorem: *Provided*, That if any country, dependency, province, or other subdivision *Proviso*.Countervailing duty, if from country imposing higher duty on American product.of government imposes a duty on any article specified in this paragraph, when imported from the United States, in excess of the duty herein provided, there shall be imposed upon such article, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, a duty equal to that imposed by such country, dependency, province, or other subdivision of government on such article imported from the United States, but in no case shall such duty exceed 50 per centum ad valorem. Par. 370. Airplanes, hydroplanes, motor boats, and parts of the Airplanes, motor boats, etc.foregoing, 30 per centum ad valorem. Par. 371. Bicycles, and parts thereof, not including tires, 30 per Bicycles.*Proviso*.Countervailing duty, if from country imposing higher duty on American product.centum ad valorem: *Provided*, That if any country, dependency, province, or other subdivision of government imposes a duty on any article specified in this paragraph, when imported from the United States, in excess of the duty herein provided, there shall be imposed upon such article, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, a duty equal to that imposed by such country, dependency, province, or other subdivision of government on such article imported from the United States, but in no case shall such duty exceed 50 per centum ad valorem. 886 Par. 372. schedule 3.Metals and manufactures of.Steam engines, machines, machinery, etc. Steam engines and steam locomotives, 15 per centum ad valorem; sewing machines, and parts thereof, not specially provided for, valued at not more than $75 each, 15 per centum ad valorem; valued at more than 875 each, 30 per centum ad valorem; cash registers, and parts thereof, 25 per centum ad valorem; printing presses, not specially provided for, lawn mowers, and machine tools and parts of machine tools, 30 per centum ad valorem; embroidery machines, including shuttles for sewing and embroidery machines, lace-making machines, machines for making lace curtains, nets and nettings, 30 per centum ad valorem; knitting, braiding, lace braiding, and insuating machines, and all other similar textile machinery or parts thereof, finished or unfinished, not specially provided for, 40 per centum ad valorem; all other textile machinery or parts thereof, finished or unfinished, not specially provided for, 35 per centum ad valorem; cream separators valued at more than $50 each, and other centrifugal machines for the separation of liquids or liquids and solids, not specially provided for, 25 per centum ad valorem; combined adding and typewriting machines, 30 per centum ad valorem; all other machines or parts thereof, finished or unfinished, not specially *Proviso*.Machine tools defined.provided for, 30 per centum ad valorem: *Provided*, That machine tools as used in this paragraph shall be held to mean any machine operating other than by hand power which employs a tool for work on metal. Par. 373. Shovels, scythes, etc. Shovels, spades, scoops, scythes, sickles, grass hooks, corn knives, and drainage tools, and parts thereof, composed wholly or in chief value of iron, steel, lead, copper, brass, nickel, aluminum, or other metal, whether partly or wholly manufactured, 30 per centum ad valorem. Par. 374. Aluminum.Metallic. Aluminum, aluminum scrap, and alloys of any kind in which aluminum is the component material of chief value, in crude form, 5 cents per pound; in coils, plates, sheets, bars, rods, circles, disks, blanks, strips, rectangles, and squares, 9 cents per pound. Par. 375. Magnesium.Metallic. Metallic magnesium and metallic magnesium scrap, 40 cents per pound; magnesium alloys, powder, sheets, ribbons, tubing, wire, and all other articles, wares, or manufactures of magnesium, not specially provided for, 40 cents per pound on the metallic magnesium content and 20 per centum ad valorem. Par. 376. Antimony. Antimony, as regulus or metal, 2 cents per pound; needle or liquated antimony, one-fourth of 1 cent per pound. Par. 377. Bismuth. Bismuth, 7 ½ per centum ad valorem. Par. 378. Cadmium. Cadmium, 15 cents per pound. Par. 379. Metallic arsenic. Metallic arsenic, 6 cents per pound. Par. 380. German silver. German silver, or nickel silver, unmanufactured, 20 per centum ad valorem; nickel silver sheets, strips, rods, and wire, 30 per centum ad valorem. Par. 381. Copper. Copper in rolls, rods, or sheets, 2½ cents per pound: copper engravers’ plates, not ground, and seamless copper tubes and tubing, 7 cents per pound; copper engravers’ plates, ground, and Brass.brazed copper tubes, 11 cents per pound; brass rods, sheet brass, brass plates, bars, and strips, Muntz or yellow metal sheets, sheathing, bolts, piston rods, and shafting, 4 cents per pound; seamless brass tubes and tubing, 8 cents per pound; brazed brass tubes, brass angles Bronte.and channels, 12 cents per pound; bronze rods and sheets, 4 cents per pound; bronze tubes, 8 cents per pound. Par. 382. Aluminum foil, bronze powder, leaf, metallics, etc. Aluminum or tin foil less than six one-thousandths of an inch in thickness, 35 per centum ad valorem; bronze powder, 14 cents per pound; aluminum powder, powdered foil, powdered tin, brocades, flitters, and metallic, manufactured in whole or in part, 12 cents per pound; bronze, or Dutch metal, or aluminum, in leaf, 8876 cents per one hundred leaves. The foregoing rate applies to leaf schedule 3.Metals and manufactures of.not exceeding in size the equivalent of five and one-half by five and one-half niches; additional duties in the same proportion shall be assessed on leaf exceeding in size said equivalent. Par. 383. Gold leaf, 55 cents per one hundred leaves. The foregoing Gold leaf.rate applies to leaf not exceeding in size the equivalent of three and three-eighths by three and three-eighths inches; additional duties in the same proportion shall be assessed on leaf exceeding in size said equivalent. Par. 384. Silver leaf, 5 cents per one hundred leaves.Sliver leaf. Par. 385. Tinsel wire, made wholly or in chief value of gold, silver, Tinsel wire, lame or lahn.or other metal, 6 cents per pound and 10 per centum ad valorem; lame or lahn, made wholly or in chief value of gold, silver, or other metal, 6 cents per pound and 20 per centum ad valorem; bullions and Manufactures of tinsel wire, etc.metal threads made wholly or in chief value of tinsel wire, lame or lahn, 6 cents per pound and 35 per centum ad valorem; beltings, toys, and other articles made wholly or in chief value of tinsel wire, metal thread, lame or lahn, or of tinsel wire, lame or lahn and india rubber, bullions, or metal threads, not specially provided for, 45 per centum ad valorem; woven fabrics, ribbons, fringes, and tassels, made wholly or in chief value of any of the foregoing, 55 per centum ad valorem. Par. 386. Quicksilver, 25 cents per pound: *Provided*, That the Quicksilver.*Proviso*.Flasks containing.flasks, bottles, 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. Par. 387. Azides, fulminates, fulminating powder, and other like Fulminates.articles not specially provided for, 12½ cents per pound. Par. 388. Dynamite and other high explosives, put up in sticks, Dynamite.cartridges, or other forms, suitable for blasting, 1¾ cents per pound. Par. 389. New types, 20 per centum ad valorem.Type. Par. 390. Nickel oxide, 1 cent per pound; nickel, and nickel alloy of Nickel.any kind in which nickel is the component material of chief value, in pigs or ingots, shot, cubes, grains, cathodes, or similar forms, 3 cents per pound; in bars, rods, plates, sheets, strips, strands, castings, wire, tubes, tubing, anodes, or electrodes, 25 per centum ad valorem; and in addition thereto, on all of the foregoing, if cold rolled, cold drawn, or cold worked, 10 per centum ad valorem. Par. 391. Bottle caps of metal, collapsible tubes, and sprinkler Metal bottle caps, etc.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, 45 per centum ad valorem. Par. 392. Lead-bearing ores and mattes of all kinds, 1½ cents Lead bearing ores.per pound on the lead contained therein: *Provided*, That such duty *Provisos*.In copper mattes.shall not be applied to the lead contained in copper mattes unless actually recovered: *Provided further*, That on all importations of Delivery In bond to smelter, etc.lead-bearing ores and mattes of all kinds the duties shallbe estimated at the port of entry and a bond given in double the amount of such estimated duties for the transportation of the ores or mattes 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. On the arrival of the ores or mattes at such establishments they Sampling at smelter.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 to 888schedule 3.Metals and manufactures of.Liquidation of entries.Lead, metal.the proper customs officers, and the import entries shall be liquidated thereon. And the Secretary of the Treasury is authorized to make all necessary regulations to enforce the provisions of this paragraph. Par. 393. Lead bullion or base bullion, lead in pigs and bars, lead dross, reclaimed lead, scrap lead, antimonial lead, antimonial scrap lead, type metal, Babbitt metal, solder, all alloys or combinations of lead not specially provided for, 2 ⅛ cents per pound on the lead contained therein ; lead in sheets, pipe, shot, glazier’s lead, and lead wire, 2⅜ cents per pound. Par. 394. Zinc bearing ores. Zinc-bearing ore of all kinds, containing less than 10 per centum of zinc, shall be admitted free of duty; containing 10 per centum or more of zinc and less than 20 per centum, one-half of 1 cent per pound on the zinc contained therein; containing 20 per centum or more of zinc and less than 25 per centum, 1 cent per pound on the zinc contained therein; containing 25 per centum of zinc, or *Proviso*.Delivery in bond to smelter.more, 1½ cents per pound on 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 Sampling to smelter.merchandise to properly equipped sampling or smelting establishments, whether designated as bonded warehouses or 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 to the proper customs Liquidation of entry.officers, and the import entries shall be liquidated thereon. And the Secretary of the Treasury is authorized to make all necessary regulations to enforce the provisions of this paragraph. Par. 395. Zinc, metal. Zinc in blocks, pigs, or slabs, and zinc dust, 1¾ cents per pound; in sheets, 2 cents per pound; in sheets coated or plated with nickel or other metal (except gold, silver, or platinum), or solutions, 2¼ cents per pound; old and worn-out, fit only to be remanufactored, 1½ cents per pound. Par. 396. Metal print rollers and blocks. Print rollers and print blocks used in printing, stamping, or cutting designs for wall or crêpe paper, linoleum, oilcloth, or other material, not specially provided for, composed wholly or in chief value of iron, steel, copper, brass, or any other metal, 60 per centum ad valorem. Par. 397. Steel rolls. Cylindrical steel rolls ground and polished, valued at 25 cents per pound or over, 25 per centum ad valorem. Par. 398. Metal cutting tools. Twist drills, reamers, milling cutters, taps, dies, and metal-cutting tools of all descriptions, not specially provided for, containing more than six-tenths of 1 per centum of tungsten or molybdenum, 60 per centum ad valorem. Par. 399. Articles not specially provided for.Precious metals. Articles or wares not specially provided for, if composed wholly or in chief value of platinum, gold, or silver, and articles or wares plated with platinum, gold, or silver, or colored with gold lacquer, whether partly or wholly manufactured, 60 per centum ad Baser metals.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 platinum, gold, or silver, or colored with gold lacquer, whether partly or wholly manufactured, 40 per centum ad valorem. Par. 400. No rust allowance on iron or steel. No allowance or reduction of duties for partial loss or damage 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. 889 Schedule 4.—Wood and Manufactures of.schedule 4.Wood and manufactures of.Logs of fir, spruce, etc.*Proviso*.Exempt from country imposing no export restriction, etc. Par. 401. Logs of fir, spruce, cedar, or Western hemlock, $1 per thousand feet board measure: *Provided*, That any such class of logs cut from any particular class of lands shall fie exempt from such duty if imported from any country, dependency, province, or other sub-division of government which has, at no time during the twelve months immediately preceding their importation into the United States, maintained any embargo, prohibition, or other restriction (whether by law, order, regulation, contractual relation or otherwise, directly or indirectly) upon the exportation of such class of logs from such country, dependency, province, or other subdivision of government, if cut from such class of lands. Par. 402. Brier root or brier wood, ivy or laurel root, and similar Brier root, etc., blocks.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. Par. 403. Cedar commercially known as Spanish cedar, lignumvitte, Cabinet woods.lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, Japanese white oak, and Japanese maple, in the log, 10 per centum ad valorem; in the form of sawed boards, planks, deals, and all other forms not further manufactured than sawed, 15 per centum ad valorem; veneers of wood and wood unmanufactured, not specially provided for, 20 per centum ad valorem. Par. 404. Hubs for wheels, posts, heading bolts, stave bolts, last Hubs, posts, blocks, etc.blocks, wagon blocks, oar blocks, heading blocks, and all like blocks or sticks, roughhewn, or rough shaped, sawed or bored, 10 per centum ad valorem. Par. 405. Casks, barrels, and hogsheads (empty), sugar-box shocks, Casks, barrels, etc.and packing boxes (empty), and packing-box shooks, of wood, not specially provided for, 15 per centum ad valorem. Par. 406. Boxes, barrels, and other articles containing oranges, Boxes, etc., with citrus fruits.lemons, limes, grapefruit, shaddocks or pomelos, 25 per centum ad valorem: *Provided*, That the thin wood, so called, comprising the *Proviso*.Made of domestic shooks.sides, tops, and bottoms of fruit boxes of the growth or manufacture of the United States, exported as fruit box shooks, may be reimported in completed form, filled with fruit, by the payment of duty at one-half the rate imposed on similar boxes of entirely foreign growth and manufacture; but proof of the identity of such shooks shall be made Proof of identity.under regulations to be prescribed by the Secretary of the Treasury. Par. 407. Reeds wrought or manufactured from rattan or reeds, Reeds, rattan, etc.whether round, flat, split, oval, or in whatever form, cane wrought or manufactured from rattan, cane webbing, and split or partially manufactured rattan, not specially provided for, 20 per centum ad valorem. Furniture made with frames wholly or in part of wood, Furniture of.rattan, reed, bamboo, osier or willow, or malacca, and covered wholly or in part with rattan, reed, grass, osier or willow, or fiber of any kind, 60 per centum ad valorem; split bamboo, cents per pound; osier or willow, including chip of and split willow, prepared or basket makers’ use, 35 per centum ad valorem: all articles not specially provided for, wholly or partly manufactured of rattan, bamboo, osier or willow, 45 per centum ad valorem. Par. 408. Toothpicks of wood or other vegetable substance, 25 per Toothpicks and skewers.centum ad valorem; butchers’ and packers’ skewers of wood, 25 cents per thousand. Par. 409. Porch and window blinds, baskets, chair seats, curtains, Porch blinds, screens, etc.shades, or screens, any of the foregoing wholly or in chief value of bamboo, wood, straw, papiermaché, palm leaf, or compositions of wood, not specially provided for, 35 per centum ad valorem; if stained, dyed, painted, printed, polished, grained, or creosoted, 45 per centum ad valorem. 890 Par. 410. schedule 4.Wood and manufactures of.Clothes pins, house furniture, etc. Spring clothespins, 15 cents per gross; house or cabinet furniture wholly or in chief value of wood, wholly or partly finished, wood flour, and manufactures of wood or bark, or of which wood or bark is the component material of chief value, not specially provided for, 33¼ per centum ad valorem. Schedule 5.—schedule 5.Sugar, molasses, and manufactures of.Sugar, Molasses, and Manufactures of. Par. 501. Sugars, etc. Sugars, tank bottoms, sirups of cane juice, melada, concentrated melada, concrete and concentrated molasses, testing by the polariscope not above seventy-five sugar degrees, and all mixtures containing sugar and water, testing by the polariscope above fifty sugar degrees and not above seventy-five sugar degrees, cents per pound, and for each additional sugar degree shown by the polariscopic test, forty-six one-thousandths of 1 cent per pound additional, and fractions of a degree in proportion. Par. 502. Molasses, sugar sirups, etc. Molasses and sugar sirups, not specially provided for, testing not above 48 per centum total sugars, twenty-five onehundredths of 1 cent per gallon; testing above 48 per centum total sugars, two hundred and seventy-five one-thousandths of 1 cent additional for each per centum of total sugar’s and fractions of a per Low grade molasses.centum in proportion; molasses testing not above 52 per centum total sugars not imported to be commercially used for the extraction of sugar, or for human consumption, one-sixth of 1 cent per gallon; *Post*, p. 1816.testing above 52 and not above 56 per centum total sugars not imported to be commercially used for the extraction of sugar, or for human consumption, one-sixth of 1 cent additional for each per centum of total sugars and fractions of a per centum in proportion. Par. 503. Maple sugar, etc. Maple sugar and maple sirup, 4 cents per pound; dextrose testing not above 99.7 per centum and dextrose sirup, 1½ cents Sugar cane.per pound. Sugar cane in its natural state, $1 per ton of two thousand pounds; sugar contained in dried sugar cane, or in sugar cane in any other than its natural state, 75 per centum of the rate of duty applicable to manufactured sugar of like polariscopic test. Par. 504. Saccharides. Adonite, arabinose, dulcite, galactose, inosite, inulin, levulose, mannite, dtalose, dtagatose, ribose, melibiose, dextrose testing above 99.7 per centum, mannose, melezitose, raffinose, rhamnose, salicin, sorbite, xylose, and other saccharides, 50 per centum ad valorem. Par. 505. Candy and confectionery. Sugar candy and all confectionery not specially provided for, and sugar after being refined, when tinctured, colored, or in any way adulterated, 40 per centum ad valorem. Schedule 6.—schedule 6.Tobacco and manufacture of.Tobacco and Manufactures of. Par. 601. Wrapper, filler and leaf. Wrapper tobacco, and filler tobacco when mixed or packed with more than 35 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, $2.10 per pound: if stemmed, $2.75 per pound; filler tobacco not specially provided for, if unstemmed, 35 cents per pound; if stemmed, 50 cents per pound. Par. 602. Definition of terms. The term “wrapper tobacco” as used in this title 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 Invoice requirements.“filler tobacco” means all other leaf tobacco. Collectors of customs shall permit entry to be made, under rules and regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco when the invoices of the same shall specify in detail the character of such tobacco, whether wrapper or filler, its origin and quality. In the 891examination for classification of any imported leaf tobacco, at least schedule 6.Tobacco and manufacture of.Examination for classification.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. Par. 603. All other tobacco, manufactured or unmanufactured, Not specially provided for.Scrap.not specially provided for, 55 cents per pound; scrap tobacco, 35 cents per pound. Par. 604. Snuff and snuff flour, manufactured of tobacco, ground Snuff.dry, or damp, and pickled, scented, or otherwise, of all descriptions, and tobacco stems, cut, ground, or pulverized, 55 cents per pound. Par. 605. Cigars, cigarettes, cheroots of all kinds, S4.50 per pound Cigars, cigarettes, cheroots.*Post*, p. 939.and 25 per centum ad valorem, and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. Schedule 7.—Agricultural Products and Provisions.schedule 7.Agricultural products and provisions. Par. 701. Cattle, weighing less than one thousand and fifty pounds Cattle.each, 1½ cents per pound; weighing one thousand and fifty pounds each or more, 2 cents per pound; fresh beef and veal, 3 cents per pound; tallow, one-half of 1 cent per pound; oleo oil and oleo stearin, 1 cent per pound. Par. 702. Sheep and goats, $2 per head; fresh mutton and goat Sheep and goats.meat, 2½ cents per pound; fresh lamb, 4 cents per pound. Par. 703. Swine, one-half of 1 cent per pound; fresh pork, three-fourths Swine.of 1 cent per pound; bacon, hams, and shoulders, and other pork, prepared or preserved, 2 cents per pound; lard, 1 cent per pound; lard compounds and lard substitutes, 4 cents per pound. Par. 704. Reindeer meat, venison and other game (except birds) Game.not specially provided for, 4 cents per pound. Par. 705 Extract of meat, including fluid, 15 cents per pound.Meat extracts. Par. 706. Meats, fresh, prepared, or preserved, not specially provided Fresh meats, prepared, etc.*Proviso*.Inspection, etc.for, 20 per centum ad valorem: *Provided*, That no meats of any kind shall be imported 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 Pure food requirements.of Agriculture, and that, after entry into the United States in compliance with said rules and regulations, said 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 30, 1906 (Thirty-fourth Statutes at Large, page 674), commonly called the “Meat Inspection Amendment,” and the Act of June 30, 1906 (Thirty-fourth Vol. 34, pp. 674, 768, 1260.Statutes at Large, page 768), commonly called the “Food and Drugs Act,” and that the Secretary of Agriculture be and hereby is authorized to make rules and regulations to carry out the purposes of this provision, and that in such rules and regulations the Secretary Destruction, etc., of inadmissible meats.of Agriculture may prescribe the terms and conditions for the destruction 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. Par. 707. Milk, fresh, 24 cents per gallon; sour milk and butter-milk, Milk and cream.1 cent per gallon; cream, 20 cents per gallon: *Provided*, That *Proviso*.Grading as cream or butter.fresh or sour milk containing more than 7 per centum of butter fat shall be dutiable as cream, and cream containing more than 45 per centum of butter fat shall be dutiable as butter. Par. 708. Milk, condensed or evaporated: In hermetically sealed Condensed milk, etc.containers, unsweetened, 1 cent per pound, sweetened, 14 cents per 892schedule 7.Agricultural products and provisions.pound; all other, 1⅜ cents per pound; whole milk powder, 3 cents per pound; cream powder, 7 cents per pound; and skimmed milk powder, If cents per pound; malted milk, and compounds or mixtures of or substitutes for milk or cream, 20 per centum ad valorem. Par. 709. Butter, and substitutes. Butter, 8 cents per pound; oleomargarine and other butter substitutes, 8 cents per pound. Par. 710. Cheese, and substitutes. Cheese and substitutes therefor, 5 cents per pound, but not less than 25 per centum ad valorem. Par. 711. Poultry, etc.Live. Birds, live: Poultry, 3 cents per pound; all other, valued at $5 or less each, 50 cents each; valued at more than $5 each, 20 per centum ad valorem. Par. 712. Dead. Birds, dead, dressed or undressed: Poultry, 6 cents per pound; all other, 8 cents per pound; all the foregoing, prepared or preserved in any manner and not specially provided for, 35 per centum ad valorem. Par. 713. Eggs. Eggs of poultry, in the shell, 8 cents per dozen; whole eggs, egg yolk, and egg albumen, frozen or otherwise prepared or preserved, and not specially provided for, 6 cents per pound; dried whole eggs, dried egg yolk, and dried egg albumen, 18 cents per pound. Par. 714. Horses and mules. Horses and mules, valued at not more than $150 per head, $30 per head; valued at more than $150 per head, 20 per centum ad valorem. Par. 715. Live animals. Live animals, vertebrate and invertebrate, not specially provided for, 15 per centum ad valorem. Par. 716. Honey. Honey, 3 cents per pound. Par. 717. Fish.Fresh. Fish, fresh, frozen, or packed in ice: Halibut, salmon, mackerel, and swordfish, 2 cents per pound; other fish, not specially provided for, 1 cent per pound. Par. 718. Prepared, preserved, etc. Salmon, pickled, salted, smoked, kippered, or otherwise prepared or preserved, 25 per centum ad valorem; finnan haddie, 25 per centum ad valorem; dried fish, salted or unsalted, 1¼ cents per pound; smoked herring, skinned or boned, 2½ cents per pound; all other fish, skinned or boned, in bulk, or in immediate containers weighing with their contents more than fifteen pounds each, 2½ cents per pound net weight. Par. 719. Herring and mackerel. Herring and mackerel, pickled or salted, whether or not boned, when in bulk, or in immediate containers weighing with their contents more than fifteen pounds each, 1 cent per pound net weight. Par. 720. Packed in oil, etc. Fish (except shellfish), by whatever name known, packed in oil or in oil and other substances, 30 per centum ad valorem; all fish (except shellfish), pickled, salted, smoked, kippered, or otherwise preparea or preserved (except in oil or in oil and other substances), in immediate containers weighing with their contents not more than fifteen pounds each, 25 per centum ad valorem; in bulk or in immediate containers weighing with their contents more than fifteen pounds each, 1¼ cents per pound net weight. Par. 721. Crab meat, fish roe, etc. Crab meat, packed in ice or frozen, or prepared or preserved in any manner, 15 per centum ad valorem; fish paste and fish sauce, 30 per centum ad valorem; caviar and other fish roe for food purposes, packed in ice or frozen, prepared or preserved, by the addition of salt in any amount, or by other means, 30 per centum ad valorem. Par. 722. Barley. Barley, hulled or unhulled, 20 cents per bushel of forty-eight pounds; barley malt, 40 cents per one hundred pounds; pearl barley, patent barley and barley flour, 2 cents per pound. Par. 723. Buckwheat. Buckwheat, hulled or unhulled, 10 cents per one hundred pounds; buckwheat flour and grits or groats, one-half of 1 cent per pound. 893 Par. 724. Corn or maize, including cracked corn, 15 cents per schedule 7.Agricultural products and provisions.Corn.bushel of fifty-six pounds; com grits, meal, and flour, and similar products, 30 cents per one hundred pounds. Par. 725. Macaroni, vermicelli, noodles, and similar alimentary Alimentary pastes.pastes, 2 cents per pound. Par. 726. Oats, nulled or unhulled, 15 cents per bushel of thirty-two Oats.pounds; unhulled ground oats, 45 cents per one hundred pounds; oatmeal, rolled oats, oat grits, and similar oat products, 80 cents per one hundred pounds. Par. 727. Paddy or rough rice, 1 cent per pound; brown rice (hulls Rice.removed), 1¼ cents per pound; milled rice (bran removed), 2 cents per pound; broken rice, and rice meal, flour, polish, and bran, one-half of 1 cent per pound. Par. 728. Rye, 15 cents per bushel of fifty-six pounds; rye flour Rye.and meal, 45 cents per one hundred pounds. Par. 729. Wheat, 30 cents per bushel of sixty pounds; wheat flour, Wheat.semolina, crushed or cracked wheat, and similar wheat products not specially provided for, 78 cents per one hundred pounds. Par. 730. Bran, shorts, by-product feeds obtained in milling wheat Cereal feeds, etc.or other cereals, 15 per centum ad valorem; hulls of oats, barley, buckwheat, or other grains, ground or unground, 10 cents per one hundred pounds; dried beet pulp, malt sprouts, and brewers grains, $5 per ton; mixed feeds, consisting of an admixture of grains or grain products with oil cake, oil-cake meal, molasses, or other feedstuffs, 10 per centum ad valorem. Par. 731. Screenings, scalpings, chaff, or scourings of wheat, Screenings, etc.flaxseed, or other grains or seeds: Unground, or ground, 10 per centum ad valorem: *Provided*, That when grains or seeds contain *Proviso*.With foreign matter.more than 5 per centum of any one foreign matter dutiable at a rate higher than that applicable to the gram or seed the entire lot shall be dutiable at such higher rate. Par. 732. Cereal breakfast foods, and similar cereal preparations, Breakfast foods.by whatever name known, processed further than milling, and not specially provided for, 20 per centum ad valorem. Par. 733. Biscuits, wafers, cake, cakes, and similar baked articles, Biscuits, baked articles, etc.and puddings, all the foregoing by whatever name known, whether or not containing chocolate, nuts, fruits, or confectionery of any kind, 30 per centum ad valorem. Par. 734. Apples, green or ripe, 25 cents per bushel of 50 pounds; Apples.dried, desiccated, or evaporated, 2 cents per pound; otherwise prepared or preserved, and not specially provided for, 24 cents per pound. Par. 735. Apricots, green, ripe, dried, or in brine, one-half of 1 Apricots.cent per pound; otherwise prepared or preserved, 35 per centum ad valorem. Par. 736. Berries, edible, in their natural condition or in brine, Berries.1¼ cents per pound; dried, desiccated, or evaporated, 2½ cents per pound; otherwise prepared or preserved, and not specially provided for, 35 per centum ad valorem. Par. 737. Cherries, in their natural state, sulphured, or in brine, 2 Cherries.cents per pound; maraschino cherries and cherries prepared or preserved in any manner, 40 per centum ad valorem. Par. 738. Cider, 5 cents per gallon; vinegar, 6 cents per proof Cider and vinegar.gallon: *Provided*, That the standard proof for vinegar shall be *Proof*.Vinegar standard.4 per centum by weight of acetic acid. Par. 739. Citrons and citron peel, crude, dried, or in brine, 2 Citrons, orange peel etc.cents per pound; candied or otherwise prepared or preserved, 4½ cents per pound; orange and lemon peel, crude, dried, or in brine, 2 cents per pound; candied, or otherwise prepared or preserved, 5 cents per pound. 894 Par. 740. schedule 7.Agricultural products and provisions.Figs.Dates. Figs, fresh, dried, or in brine, 2 cents per pound; prepared or preserved in any manner, 35 per centum ad valorem. Par. 741. Dates, fresh or dried, 1 cent per pound; prepared or preserved in any manner, 35 per centum ad valorem. Par. 742. Grapes, raisins, etc. Grapes in bulk, crates, barrels or other packages, 25 cents per cubic foot of such bulk or the capacity of the packages, according as imported; raisins, 2 cents per pound; other dried grapes, 2½ cents per pound; currants, Zante or other, 2 cents per pound. Par. 743. Citrus fruits. Lemons, 2 cents per pound; limes, in their natural state, or in brine, and oranges, 1 cent per pound; grapefruit, 1 cent per pound. Par. 744. Olives. Olives in brine, green, 20 cents per gallon; ripe, 20 cents per gallon; pitted or stuffed, 30 cents per gallon; dried ripe olives, 4 cents per pound. Par. 745. Peaches and pears. Peaches and pears, green, ripe, or in brine, one-half of 1 cent per pound; dried, desiccated, or evaporated, 2 cents per pound; otherwise prepared or preserved, and not specially provided for, 35 per centum ad valorem. Par. 746. Pineapples. Pineapples, 22½ cents per crate of one and ninety-six onehundredths cubic feet; in bulk, three-fourths of 1 cent each; candied, crystallized, or glace, 35 per centum ad valorem; otherwise prepared or preserved, and not specially provided for, 2 cents per pound. Par. 747. Plums, etc. Plums, prunes, and prunelles, green, ripe, or in brine, one-half of 1 cent per pound; dried, one-half of 1 cent per pound; otherwise prepared or preserved, and not specially provided for, 35 per centum ad valorem. Par. 748. Jellies, fruit butters, etc. All jellies, jams, marmalades, and fruit butters, 35 per centum ad valorem. Par. 749. Fruits not specially provided for. Fruits in their natural state, or in brine, pickled, dried, desiccated, evaporated, or otherwise prepared or preserved, and not specially provided for, and mixtures of two or more fruits, prepared *Proviso*.Preserved in sugar.or preserved, 35 per centum ad valorem: *Provided*, That all specific provisions of this title for fruits and berries prepared or preserved shall include fruits and berries preserved or packed in sugar, or having sugar added thereto, or preserved or packed in molasses, spirits, or their own juices. Par. 750. Berries and fruits preserved in alcohol. Berries and fruits, of all kinds, prepared or preserved in any manner, containing 5 per centum or more of alcohol shall pay in addition to the rates provided in this title $5 per proof gallon on *Proviso*.Prohibition Act violations excluded.the alcohol contained therein: *Provided, however*, That nothing in this Act shall be construed as permitting the importation of intoxicating liquor in violation of the eighteenth amendment to the Constitution, or any Act of Congress enacted in its enforcement. Par. 751. Flower bulbs, etc. Tulip, lily, and narcissus bulbs, and lily of the valley pips, $2 per thousand; hyacinth bulbs, 84 per thousand; crocus bulbs, $1 per thousand; all other bulbs and roots, root stocks, clumps, corms, tubers, and herbaceous perennials, imported for horticultural Cut flowers.purposes, 30 per centum ad valorem; cut flowers, fresh or preserved, 40 per centum ad valorem. Par. 752. Nursery and green-house stocks, etc. Seedlings and cuttings of Manetti, multiflora, brier, rugosa, and other rose stock, all the foregoing not more than three years old, $2 per thousand; rose plants, budded, grafted, or grown on their own roots, 4 cents each; cuttings, seedlings, and grafted or budded plants of other deciduous or evergreen ornamental trees, shrubs, or vines, and all nursery or greenhouse stock, not specially provided for, 25 per centum ad valorem. Par. 753. Fruit stocks, vines, etc. Seedlings, layers, and cuttings of apple, cherry, pear, plum, quince, and other fruit stocks, $2 per thousand; grafted or 895budded fruit trees, cuttings and seedlings of grapes, currants, goose-berries, schedule 7.Agricultural products and provisions.or other fruit vines, plants or bushes, 25 per centum ad valorem. Par. 754. Almonds, not shelled, 4¾ cents per pound; shelled, 14 cents per pound; almond paste, 14 cents per pound.Almonds. Par. 755. Cream or Brazil nuts, 1 cent per pound; filberts, not Cream nuts, etc.shelled, 2½ cents per pound; shelled, 5 cents per pound; pignolia nuts, 1 cent per pound; pistache nuts, 1 cent per pound. Par. 756. Coconuts, one-half of 1 cent each; coconut meat, shredded Coconuts.and desiccated, or similarly prepared, 3½ cents per pound. Par. 757. Peanuts, not shelled, 3 cents per pound; shelled, 4 cents Peanuts.per pound. Par. 758. Walnuts of all kinds, not shelled, 4 cents per pound; Walnutsand pecans.shelled, 12 cents per pound; pecans, unshelled, 3 cents per pound; shelled, 6 cents per pound. Par. 759. Edible nuts, shelled or unshelled, not specially provided Other edible nuts, etc.for, 1 cent per pound; pickled, or otherwise prepared or preserved, and not specially provided for, 35 per centum ad valorem; nut and kernel paste not specially provided for, 25 per centum ad valorem: *Provided*, That no allowance shall be made for dirt or other impurities *Proviso*.No dirt, etc., allowance.in nuts of any kind, shelled or unshelled. Par. 760. Oil-bearing seeds and materials: Castor beans, one-half Oil-bearing seeds, etc.of 1 cent per pound; flaxseed, 40 cents per bushel of fifty-six pounds; poppy seed, 32 cents per 100 pounds; sunflower seed, 2 cents per pound; apricot and peach kernels, 3 cents per pound; soya beans, one-half of 1 cent per pound; cotton seed, one-third of 1 cent per pound. Par. 761. Grass seeds: Alfalfa, 4 cents per pound; alsike clover, Grass seeds.4 cents per pound; crimson clover, 1 cent per pound; red clover, 4 cents per pound; white clover, 3 cents per pound; clover, not specially provided for, 2 cents per pound; millet, 1 cent per pound; timothy, 2 cents per pound; hairy vetch, 2 cents per pound; spring vetch, 1 cent per pound; all other grass seeds not specially provided for, 2 cents per pound: *Provided*, That no allowance shall be made for *Proviso*.No dirt allowance.dirt or other impurities in seed provided for in this paragraph. Par. 762. Other garden and field seeds: Beet (except sugar beet), 4 Garden and vegetable seeds.cents per pound; cabbage, 10 cents per pound; canary, 1 cent per pound; carrot, 4 cents per pound; cauliflower, 25 cents per pound; celery, 2 cents per pound; kale, 6 cents per pound; kohlrabi, 8 cents per pound; mangelwurzel, 4 cents per pound; mushroom spawn, 1 cent per pound; onion, 15 cents per pound; parsley, 2 cents per pound; parsnip, 4 cents per pound; pepper, 15 cents per pound; radish, 4 cents per pound; spinach, 1 cent per pound; tree and shrub, 8 cents per pound; turnip, 4 cents per pound; rutabaga, 4 cents per pound; flower, 6 cents per pound; all other garden and field seeds not specially provided for, 6 cents per pound: *Provided*, That the provisions *Proviso*.Use not restricted.for seeds in this schedule shall include such seeds whether used for planting or for other purposes. Par. 763. Beans, not specially provided for, green or unripe, one-half Beans.of 1 cent per pound; dried, 1¾ cents per pound; in brine, prepared or preserved in any manner, 2 cents per pound. Par. 764. Sugar beets, 80 cents per ton; other beets, 17 per centum Beets.ad valorem. Par. 765. Lentils, one-half of 1 cent per pound; lupines, one-half Lentils, lupines.of 1 cent per pound. Par. 766. Mushrooms, fresh, or dried or otherwise prepared or Mushrooms, trulHes.preserved, 45 per centum ad valorem; truffles, fresh, or dried or otherwise prepared or preserved, 25 per centum ad valorem. Par. 767. Peas, green or dried, 1 cent per pound; peas, split, 1¼ Peas.cents per pound; peas, prepared or preserved in any manner, 2 cents per pound. 896 Par. 768. schedule 7.Agricultural products and provisions.Onions.Potatoes. Onions, 1 cent per pound; garlic, 2 cents per pound. Par. 769. White or Irish potatoes, 50 cents per one hundred pounds; dried, dehydrated, or desiccated potatoes, 2¾ cents per pound; potato flour, 2½ cents per pound. Par. 770. Tomatoes. Tomatoes in their natural state, one-half of 1 cent per pound; tomato paste, 40 per centum ad valorem; all other, prepared or preserved in any manner, 15 per centum ad valorem. Par. 771. Turnips. Turnips, 12 cents per one hundred pounds. Par. 772. Vegetables in natural state.*Proviso*.No allowance tor foreign matter. Vegetables in their natural state, not specially provided for, 25 per centum ad valorem: *Provided*, That in the assessment of duties on vegetables no segregation or allowance of any kind shall be made for foreign matter or impurities mixed therewith. Par. 773. Prepared, etc., vegetables. Vegetables, if cut, sliced, or otherwise reduced in size, or if parched or roasted, or if pickled, or packed in salt, brine, oil, or Sauces, soups, etc.prepared or preserved in any other way and not specially provided for; sauces of all kinds, not specially provided for; soya beans, prepared or preserved in any manner; bean stick, miso, bean cake, and similar products, not specially provided for; soups, pastes, balls, puddings, hash, and all similar forms, composed of vegetables, or of vegetables and meat or fish, or both, not specially provided for, 35 per centum ad valorem. Par. 774. Acorns, coffee substitutes, etc. Acorns, and chicory and dandelion roots, crude, 1½ cents per pound; ground, or otherwise prepared, 3 cents per pound; all coffee substitutes and adulterants, and coffee essences, 3 cents per pound. Par. 775. Chocolate and cocoa. Chocolate and cocoa, siveetened or unsweetened, powdered, or otherwise prepared, 17½ per centum ad valorem, but not less than 2 cents per pound; cacao butter, 25 per centum ad valorem. Par. 776. Ginger root. Ginger root, candied, or otherwise prepared or preserved, 20 per centum ad valorem. Par. 777. Hay and straw. Hay, $4 per ton; straw’, $1 per ton. Par. 778. Hops. Hops, 24 cents per pound; hop extract, $2.40 per pound; lupulin, 75 cents per pound. Par. 779. Spices and spice seeds. Spices and spice seeds: Anise seeds, 2 cents per pound; caraway seeds, 1 cent per pound; cardamom seeds, 10 cents per pound; cassia, cassia buds, and cassia vera, unground, 2 cents per pound; ground, 5 cents per pound; cloves, unground, 3 cents per pound; ground, 6 cents per pound; clove stems, unground, 2 cents per pound; ground, 5 cents per pound; cinnamon and cinnamon chips, unground, 2 cents per pound; ground, 5 cents per pound; coriander seeds, one-half of 1 cent per pound; cummin seeds, 1 cent per pound; fennel seeds, 1 cent per pound; ginger root, not preserved or candied, unground, 2 cents per pound; ground, 5 cents per pound; mace, unground, 4 cents per pound; ground, 8 cents per pound; Bombay, or wild mace, unground, 18 cents per pound; ground, 22 cents per pound; mustard seeds (whole), 1 cent per pound; mustard, ground or prepared in bottles or otherwise, 8 cents per pound; nutmegs, unground, 2 cents per pound; ground, 5 cents per pound; pepper, capsicum or red pepper or cayenne pepper, and paprika, unground, 2 cents per pound; ground, 5 cents per pound; black or white pepper, unground, 2 cents per pound; ground, 5 cents per pound; pimento (allspice), unground, 1 cent per pound; ground, 3 cents per pound; whole pimientos, packed in brine or in on, or prepared or preserved in any manner, 6 cents per pound: sage, unground, 1 cent per pound; ground, 3 cents per pound; mixed spices, and spices and spice seeds not specially provided for, including all herbs or herb leaves in glass or other small packages, for culinary use, 25 per centum ad valorem: *Provisos*.No dirt allowance.*Provided*, That in all the foregoing no allowance shall be made for Pepper shells prohibited entry.dirt or other foreign matter: *Provided further*, That the importation of pepper shells, ground or unground, is hereby prohibited. Par. 780. Teasels. Teasels, 25 per centum ad valorem. 897 Schedule 8.—Spirits, Wines, and Other Beverages.schedule 8.Spirits, wines, and other beverages.No restriction of Prohibition Act.Vol. 41. p. 307.*Ante*, p. 222. Par. 801. Nothing in this schedule shall be construed as in any manner limiting or restricting the provisions of Title II or III of the National Prohibition Act, as amended. The duties prescribed in Schedule 8 and imposed by Title I shall Duties additional to internal revenue taxes.be in addition to the internal-revenue taxes imposed under existing law, or any subsequent Act. Par. 802. Brandy and other spirits manufactured or distilled Distilled spirits.from grain or other materials, cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and bitters of all kinds (except Angostura bitters) containing spirits, and compounds and preparations of which distilled spirits are the component material of chief value and not specially provided for, $5 per proof gallon; Angostura Angostura bitters.bitters, $2.60 per proof gallon. Par. 803. Champagne and all other sparkling wines, $6 per gallon.Sparkling wines. Par. 804. Still wines, including ginger wine or ginger cordial, Still wines.vermuth, and rice wine or sake, and similar beverages not specially provided for, $1.25 per gallon: *Provided*, That any of the foregoing *Proviso*.Alcoholic strength classified as spirits.articles specified in this paragraph when imported containing more than 24 per centum of alcohol shall be classed as spirits and pay duty accordingly. Par. 805. Ale, porter, stout, beer, and fluid malt extract, $1 per Malt liquors.gallon; malt extract, solid or condensed, 60 per centum ad valorem. Par. 806. Cherry juice, prune juice, or prune wine, and all other Fruit Juices and sirups.fruit juices and fruit sirups, not specially provided for, containing less than one-half of 1 per centum of alcohol, 70 cents per gallon; containing one-half of 1 per centum or more of alcohol, 70 cents Alcoholic content.per gallon and in addition thereto $5 per proof gallon on the alcohol contained therein; grape juice, grape sirup, and other similar products Grape juice, etc.of the grape, by whatever name known, containing or capable of producing less than 1 per centum of alcohol, 70 cents per gallon; containing or capable of producing more than 1 per centum of alcohol, Alcoholic content.70 cents per gallon, and in addition thereto $5 per proof gallon on the alcohol contained therein or that can be produced therefrom. Par. 807. Ginger ale, ginger beer, lemonade, soda water, and Softdrinks.similar beverages containing no alcohol, and beverages containing less than one-half of 1 per centum of alcohol, not specially provided for, 15 cents per gallon. Par. 808. All mineral waters and all imitations of natural mineral Mineral waters.waters, and all artificial mineral waters not specially provided for, 10 cents per gallon. Par. 809. When any article provided for in this schedule is imported Duty on bottles, etc.in bottles or jugs, duty shall be collected upon the bottles or jugs at one-third the rate provided on the bottles or jugs if imported empty or separately. Par. 810. Each and every gauge or wine gallon of measurement Determination of proof.shall be counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits or liquors of any kind when imported shall be the same as that which is defined in the laws relating to internal revenue. The Secretary of the Treasury, Ascertainment by distillation, etc.in his discretion, may authorize the ascertainment of the proof of wines, cordials, or other liquors and fruit juices by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations. Par. 811. No lower rate or amount of duty shall be levied, collected, Minimum rate on distilled spirits.and paid on the articles enumerated in paragraph 802 of this schedule than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than Increase for greater strength.the strength of first proof, and all imitations of brandy, spirits, or 898schedule 8.Spirits, wines, and other beverages.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 $5 per proof *Proviso*.Retaliatory for feiture.gallon: *Provided*, That any brandy or other spirituous or distilled iquors 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 forfeited to the United States. Par. 812. No breakage, etc., allowance. There shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled Exception if verified injury in transit.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 con-tents 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. Par. 813. Internal revenue permit required for imports with one-half per cent alcoholic content. No wines, spirits, or other liquors or articles provided for in this schedule containing one-half of 1 per centum or more of alcohol shall be imported or permitted entry except on a permit issued therefor by the Commissioner of Internal Revenue, and any such wines, spirits, or other liquors or articles imported or brought into the United States without a permit shall be seized and forfeited in the same manner as for other violations of the customs laws. Par. 814. Enforcement regulations to be made. The Secretary of the Treasury is hereby authorized and directed to make all rules and regulations necessary for the enforcement of the provisions of this schedule. Schedule 9.—schedule 9.>Cotton manufactures.Cotton Manufactures. Par. 901. Yarn.Not bleached, etc. Cotton yam, including warps, in any form, not bleached, dyed, colored, combed, or plied, of numbers not exceeding number 40, one-fifth of 1 cent per number per pound; exceeding number 40 and not exceeding number 120, 8 cents per pound and, in addition thereto, one-fourth of 1 cent per number per pound for every number in excess of number 40; exceeding number 120, 28 cents per pound: *Proviso*.Minimum.*Provided*, That none of the foregoing, of numbers not exceeding number 80, shall pay less duty than 5 per centum ad valorem and, in addition thereto, for each number, one-fourth of 1 per centum ad valorem; nor of numbers exceeding number 80, less than 25 per centum ad valorem. Bleached, dyed, etc.Cotton yarn, including warps, in any form, bleached, dyed, colored, combed, or plied, of numbers not exceeding number 40, one-fourth of 1 cent per number per pound; exceeding number 40 and not exceeding number 120, 10 cents per pound and, in addition thereto, three-tenths of 1 cent per number per pound for every number in excess of number 40; exceeding number 120, 34 cents per pound: *Proviso*.Minimum.*Provided*, That none of the foregoing, of numbers not exceeding number 80, shall pay less duty than 10 per centum ad valorem and, in addition thereto, for each number, one-fourth of 1 per centum ad valorem; nor of numbers exceeding number 80,less than 30 per Vat dyed, etc.centum ad valorem: *Provided further*, That when any of the foregoing yarns are printed, dyed, or colored with vat dyes, there shall be paid a duty of 4 per centum ad valorem in addition to the above duties. Waste, etc.Cotton waste, manufactured or otherwise advanced in value, cotton card laps, sliver, and roving, 5 per centum ad valorem. 899 Par. 902. Cotton sewing thread, one-half of 1 cent per hundred schedule 9.Cotton manufactures.Sewing thread, etc.yards; crochet, darning, embroidery, and knitting cottons, put up for handwork, in lengths not exceeding eight hundred and forty yards, one-half of 1 cent per hundred yards: *Provided*, That none of the *Proviso*.Minimum.foregoing shall pay a less rate of duty than 20 nor more than 35 per centum ad valorem. In no case shall the duty be assessed on a less number of yards than is marked on the goods as imported. Par. 903. Cotton cloth, not bleached, printed, dyed, colored, or Cloth.Not bleached, etc.woven-figured, containing yams the average number of which does not exceed number 40, forty onehundredths of 1 cent per average number per pound; exceeding number 40, 16 cents per pound and, in addition thereto, fifty-five onehundredths of 1 cent per average number per pound for every number in excess of number 40: *Provided*, *Proviso*.Minimum.That none of the foregoing, when containing yarns the average number of which does not exceed number 80, shall pay less duty than 10 per centum ad valorem and, in addition thereto, for each number, one-fourth of 1 per centum ad valorem; nor when exceeding number 80, less than 30 per centum ad valorem. Cotton cloth, bleached, containing yams the average number of Bleached.which does not exceed number 40, forty-five onehundredths of 1 cent per average number per pound; exceeding number 40, IS cents per pound and, in addition thereto, three-fifths of 1 cent per average number per pound for every number in excess of number 40: *Provided*, *Proviso*.Minimum.That none of the foregoing, when containing yams the average number of which does not exceed number 80, shall pay less duty than 13 per centum ad valorem and, in addition thereto, for each number, one-fourth of 1 per centum ad valorem; nor when exceeding number 80, less than 33 per centum ad valorem. Cotton cloth, printed, dyed, colored, or woven-figured, containing Printed, woven figured, etc.yarns the average number of which does not exceed number 40, fifty-five onehundredths of 1 cent per average number per pound; exceeding number 40, 22 cents per pound and, in addition thereto, sixty-five onehundredths of 1 cent, per average number per pound for every number in excess of number 40: *Provided*, That none of the *Proviso*.Minimum.foregoing, when containing yarns the average number of which does not exceed number 80, shall pay less duty than 15 per centum ad valorem and, for each number, five-sixteenths of 1 per centum ad valorem; nor when exceeding number 80, less than 40 per centum ad valorem: *Provided further*, That when not less than 40 per centum Vat dyed, etc.of the cloth is printed, dyed, or colored with vat dyes, there shall be paid a duty of 4 per centum ad valorem in addition to the above duties. Plain gauze or leno woven cotton nets or nettings shall be classified for duty as cotton cloth. Par. 904. The term cotton cloth, or cloth, wherever used in this Cloth defined.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 unfinished, made from cotton cloth. In the ascertainment of the condition Determination of rates.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 separated into singles and the count taken of the total singles; the weight shall be taken after any excessive sizing is removed by boiling or other suitable process. Par. 905. Tire fabric or fabric for use in pneumatic tires, including Tire fabric.cord fabric, 25 per centum ad valorem. 900 Par. 906. schedule 9.Cotton manufactures.Additional duty on specified weavings. In addition to the duty or duties imposed upon cotton cloth in paragraph 903, there shall be paid the following duties, namely: On all cotton cloths woven with eight or more harnesses, or with Jacquard, lappet, or swivel attachments, 10 per centum ad valorem; on all cotton cloths, other than the foregoing, woven with Maximum.drop boxes, 5 per centum ad valorem. In no case shall the duty or duties imposed upon cotton cloth in paragraphs 903, or 903 and 906 exceed 45 per centum ad valorem. Par. 907. Tracing cloth, window hollands, water-proof cloth, etc. Tracing cloth, 5 cents per square yard and 20 per centum ad valorem; cotton window hollands, all oilcloths (except silk oilcloths and oilcloths for floors), and filled or coated cotton cloths not specially provided for, 3 cents per square yard and 20per centum ad valorem; waterproof cloth composed wholly or in chief value of cotton or other vegetable fiber, whether or not in part of india rubber, 5 cents per square yard and 30 per centum ad valorem. Par. 908. Cloth containing silk, etc. Cloth in chief value of cotton, containing silk or artificial silk, shall be classified for duty as cotton cloth under paragraphs 903, 904, and 906, and in addition thereto there shall be paid on all such *Provisos*.Maximum.cloth, 5 per centum ad valorem: *Provided*, That none of the foregoing shall pay a rate of duty of more than 45 per centum ad valorem. Par. 909. Tapestries, Jacquard weaves, etc. Tapestries, and other Jacquard woven upholstery cloths, Jacquard woven blankets and Jacquard woven napped cloths, all the foregoing, in the piece or otherwise, composed wholly or in chief value of cotton or other vegetable fiber, 45 per centum ad valorem. Par. 910. Pile fabrics. Pile fabrics, composed wholly or in chief value of cotton, including plush and velvet ribbons, cut or uncut, whether or not the pile covers the whole surface, and manufactures, in any form, made or cut from cotton pile fabrics, 50 per centum ad valorem; terrywoven fabrics, composed wholly or in chief value of cotton, and manufactures, in any form, made or cut from terry-woven fabrics, 40 per centum ad valorem. Par. 911. Table damask. Table damask, composed wholly or in chief value of cotton, and manufactures, in any form, composed wholly or in chief value of such damask, 30 per centum ad valorem. Par. 912. Bedspreads, sheets, towels, etc. Quilts or bedspreads, in the piece or otherwise, composed wholly or in chief value of cotton, woven of two or more sets of warp threads or of two or more sets of filling threads, 40 per centum ad valorem; other quilts or bedspreads, wholly or in chief value of cotton, 25 per centum ad valorem; sheets, pillowcases, blankets, towels, polishing cloths, dust cloths, and mop cloths, composed wholly or in chief value of cotton, not Jacquard figured or terry-woven, nor made of pile fabrics, and not specially provided for, 25 per centum ad valorem; table and bureau covers, centerpieces, runners, scarfs, napkins, and doilies, made of plain-woven cotton cloth, and not specially provided for, 30 per centum ad valorem. Par. 913. Fabrics with fast edges. Fabrics with fast edges not exceeding twelve inches in width, and articles made therefrom; tubings, garters, suspenders, braces, cords, tassels, and cords and tassels; all the foregoing composed wholly or in chief value of cotton or of cotton and india rubber, Cotton or other vegetable fiber.and not specially provided for, 35 per centum ad valorem; spindle banding, and lamp, stove, or candle wicking, made of cotton or other vegetable fiber, 10 cents per pound and 12½ per centum ad valorem; boot, shoe, or corset lacings, made of cotton or other vegetable fiber, 15 cents per pound and 20 per centum ad valorem; loom harness, healds, and collets, made wholly or in chief value of cotton or other vegetable fiber, 25 cents per pound and 25 per centum ad valorem; labels for garments or other articles, composed of cotton Machinery belting, etc.or other vegetable fiber, 50 per centum ad valorem; belting, for machinery, composed wholly or in chief value of cotton or other vegetable fiber, or cotton or other vegetable fiber and india rubber, 30 per centum ad valorem. 901 Par. 914. Knit fabric, in the piece, composed wholly or in chief schedule 9.Cotton manufactures.Knit fabric.Cotton or other vegetable fiber.value of cotton or other vegetable fiber, made on a warp-knitting machine, 55 per centum ad valorem; made on other than a warp-knitting machine, 35 per centum ad valorem. Par. 915. Gloves, composed wholly or in chief value of cotton or Gloves.Knit fabric.other vegetable fiber, made of fabric knit on a warp-knitting machine, if single fold of such fabric, when unshrunk and not sueded, and having less than forty rows of loops per inch in width on the face of the glove, 50 per centum ad valorem; when shrunk or sueded or having forty or more rows of loops per inch in width on the face of the glove, and not over eleven inches in length, $2.50 per dozen pairs, and for each additional inch in excess of eleven inches, 10 cents per dozen pairs; if of two or more folds of fabric, any fold of which is made on a warp-knitting machine, and not over eleven inches in length, $3 per dozen pairs, and for each additional inch in excess of eleven inches, 10 cents per dozen pairs, but in no case shall any of the foregoing duties be less than 40 nor more than 75 per centum ad valorem; made of fabric knit on other than a warp-knitting machine, 50 per centum ad valorem; made of woven fabric, Woven fabric.25 per centum ad valorem. Par. 916. Hose and half-hose, selvedged, fashioned, seamless, or Hose and half-hose.mock-seamed, finished or unfinished, composed of cotton or other vegetable fiber, made wholly or in part on knitting machines, or knit by hand, 50 per centum ad valorem. Hose and half-hose, finished or unfinished, made or cut from From knitted fabric.knitted fabric composed of cotton or other vegetable fiber, and not specially provided for, 30 per centum ad valorem. Par. 917. Underwear and all other wearing apparel of every description, Knitted underwear and wearing apparel.finished or unfinished, composed of cotton or other vegetable fiber, made wholly or in part on knitting machines, or knit by hand, and not specially provided for, 45 per centum ad valorem. Par. 918. Handkerchiefs and mufflers, composed wholly or in Handkerchiefs and mufflers.Cotton.chief value of cotton, finished or unfinished, not hemmed, shall pay duty as cloth; hemmed or hemstitched, shall pay, in addition thereto, 10 per centum ad valorem: *Provided*, That none of the foregoing, *Proviso*.Minimum.when containing yarns the average number of which does not exceed number 40, shall pay less than 30 per centum ad valorem; nor when exceeding number 40, less than 40 per centum ad valorem. Par. 919. Clothing and articles of wearing apparel of every description, Clothing and wearing apparel.manufactured wholly or in part, composed wholly or in chief value of cotton, and not specially provided for, 35 per centum ad valorem. Shirt collars and cuffs, of cotton, not specially provided for, 30 Shirt collars and cuffscents per dozen pieces and 10 per centum ad valorem. Par. 920. Lace window curtains, nets, nettings, pillow shams, and Nottingham lace articles.Cotton and other vegetable fibers.bed sets, and all other articles and fabrics, by whatever name known, plain or Jacquard figured, finished or unfinished, wholly or partly manufactured, for any use whatsoever, made on the Nottingham lace-curtain machine, and composed of cotton or other vegetable fiber, when counting not more than five points or spaces between the warp threads to the inch, H cents per square yard; when counting more than five such points or spaces to the inch, three-fourths of 1 cent per square yard in addition for each point in excess of five; and in addition thereto, on all the foregoing articles in this paragraph, 25 per centum ad valorem: *Provided*, That none of the foregoing shall *Proviso*.Minimum.pay a less rate of duty than 60 per centum ad valorem. Par. 921. All articles made from cotton cloth, whether finished or Cotton articles not specially provided for.unfinished, and all manufactures of cotton or of which cotton is the component material of chief value, not specially provided for, 40 per centum ad valorem. 902 Schedule 10.—schedule 10.Flax, hemp, and jute, and manufactures of.Flax and hemp.Flax, Hemp, and Jute, and Manufactures of. Par. 1001. Flax straw, $2 per ton; flax, not hackled, 1 cent per pound; flax, hackled, including “dressed line,” 2 cents per pound; flax tow and flax noils, crin vegetal, or palm-leaf fiber, twisted or not twisted, three-fourths of 1 cent per pound; hemp and hemp tow, 1 cent per pound; hackled hemp, 2 cents per pound. Par. 1002. Sliver and roving. Sliver and roving, of flax, hemp, ramie, or other vegetable fiber, not specially provided for, 20 per centum ad valorem. Par. 1003. Jute.Yarns, sliver, roving, etc. Jute yarns or roving, single, coarser in size than twenty-pound, 2½ cents per pound; twenty-pound up to but not including ten-pound, 4 cents per pound; ten-pound up to but not including five-pound, 5½ cents per pound; five-pound and finer, 7 cents per pound, but not more than 40 per centum ad valorem; jute sliver, 1½ cents per pound; twist, twine, and cordage, composed of two or more jute yarns or rovings twisted together, the size of the single yarn or roving of which is coarser than twenty-pound, 3½ cents per pound; twenty-pound up to but not including ten-pound, 5 cents per pound; ten-pound up to but not including five-pound, 64 cents per pound; five-pound and finer, 11 cents per pound. Par. 1004. Single yams.Flax, hemp, or ramie. Single yarns, in the gray, made of flax, hemp, or ramie, or a mixture of any of them, not finer than twelve lea, 10 cents per pound; finer than twelve lea and not finer than sixty lea, 10 cents per pound and one-half of 1 cent per pound additional for each lea or part of a lea in excess of twelve; finer than sixty lea, 35 cents per pound; and in addition thereto, on any of the foregoing yarns when boiled, 2 cents per pound; when bleached, dyed, or otherwise treated, *Provisos*.Ad valorem restriction.Threads, twines, and Cords.5 cents per pound: *Provided*, That the duty on any of the foregoing yarns shall not be less than 25 nor more than 35 per centum ad valorem. Threads, twines, and cords, composed of two or more yarns of flax, hemp, or ramie, or a mixture of any of them, twisted together, the size of the single yam of which is not finer than eleven lea, 18¾ cents per pound; finer than eleven lea and not finer than sixty lea, 18½ cents per pound and three-fourths of 1 cent per pound additional for each lea or part of a lea in excess of eleven; finer than sixty lea, 56 cents per pound; and in addition thereto, on any of the foregoing threads, twines, and cords when boiled, 2 cents per pound; when bleached, dyed, or otherwise treated, 5 cents per pound: Minimum.*Provided*, That the duty on the foregoing threads, twines, and cords shall be not less than 30 per centum ad valorem. Par. 1005. Cordage. Cordage, including cables, tarred or untarred, wholly or in chief value of manila, sisal, or other hard fibers, three-fourths of 1 cent per pound; cordage, including cables, tarred or untarred, wholly or in chief value of sunn, or otherbast fibers, but not including cordage made of jute, 2 cents per pound; wholly or in chief value of hemp, 2½ cents per pound. Par. 1006. Fishing nets, etc. Gill nettings, nets, webs, and seines, and other nets for fishing, composed wholly or in chief value of flax, hemp, or ramie, and not specially provided for, shall pay the same duty per pound as the highest rate imposed in this Act upon any of the thread, twine, or cord of which the mesh is made, and, in addition thereto, 10 per centum ad valorem. Par. 1007. Hose for liquids, etc.Vegetable fiber. Hose, suitable for conducting liquids or gases, composed wholly or in chief value of vegetable fiber, 17 cents per pound and 10 per centum ad valorem. Par. 1008. Jute fabrics. Fabrics, composed wholly of jute, plain-woven, twilled, and all other, not specially provided for, not bleached, printed, stenciled, painted, dyed, colored, nor rendered noninflammable, I cent per pound; bleached, printed, stenciled, painted, dyed, colored, or rendered noninflammable, 1 cent per pound and 10 per centum ad valorem. 903 Par. 1009. Woven fabrics, not including articles finished or unfinished, schedule 10.Flax, hemp, and jute, and manufactures of.Woven fabrics.Flax, hemp, or ramie.of flax, hemp, or ramie, or of which these substances or any of them is the component material of chief value (except such as are commonly used as paddings or interlinings in clothing), exceeding thirty and not exceeding one hundred threads to the square inch, counting the warp and filling, weighing not less than four and one-half and not more than twelve ounces per square yard, and exceeding twelve inches but not exceeding twenty-four inches in width, 55 per centum ad valorem. Woven fabrics, such as are commonly used for paddings or interlinings Paddings or underlinings in clothing.Flax or hemp.in clothing, composed wholly or in chief value of flax, or hemp, or of which these substances or either of them is the component material of chief value, exceeding thirty and not exceeding one hundred and ten threads to the square inch, counting the warp and filling, and weighing not less than four and one-half and not more than twelve ounces per square yard, 55 per centum ad valorem; composed wholly or in chief value of jute, exceeding thirty threads Jute.to the square inch, counting the warp and filling, and weighing not less than four and one-half ounces and not more than twelve ounces per square yard, 50 per centum ad valorem. Par. 1010. Woven fabrics, not including articles finished or unfinished, Not specially provided for.Vegetable fiber other than cotton.of flax, hemp, ramie, or other vegetable fiber except cotton, or of which these substances or any of them is the component material of chief value, not specially provided for, 40 per centum ad valorem. Par. 1011. Plain-woven fabrics, not including articles finished Plain woven fabrics.or unfinished, of flax, hemp, ramie, or other vegetable fiber, except cotton, weighing less than four and one-half ounces per square yard, 35 per centum ad valorem. Par. 1012. Pile fabrics, composed wholly or in chief value of Pile fabrics.vegetable fiber other than cotton, cut or uncut, whether or not the pile covers the whole surface, and manufactures in any form, made or cut from any of the foregoing, 45 per centum ad valorem. Par. 1013. Table damask composed wholly or in chief value of Table damask.Vegetable fiber other than cotton.vegetable fiber other than cotton, and manufactures composed wholly or in chief value of such damask, 40 per centum ad valorem. Par. 1014. Towels and napkins, finished or unfinished, composed Towels, napkins, sheets, etc.Flax, hemp, or ramie.wholly or in chief value of flax, hemp, or ramie, or of which these substances are, or any of them is, the component material of chief value not exceeding one hundred and twenty threads to the square inch, counting the warp and filling, 55 per centum ad valorem; exceeding one hundred and twenty threads to the square inch, counting the warp and filling, 40 per centum ad valorem; sheets and pillowcases, composed wholly or in chief value of flax, hemp, or ramie, or of which these substances are, or any of them is, the component material of chief value, 40 per centum ad valorem. Par. 1015. Fabrics with fast edges not exceeding twelve inches Fabrics with fast edges.Vegetable fiber other than cotton.in width, and articles made therefrom; tubings, garters, suspenders, braces, cords, tassels, and cords and tassels; all the foregoing composed wholly or in chief value of vegetable fiber other than cotton, or of vegetable fiber other than cotton and india rubber, 35 per centum ad valorem; tapes composed wholly or in part of flax, woven with or without metal threads, on reels, spools, or otherwise, and designed expressly for use in the manufacture of measuring tapes, 30 per centum ad valorem. Par. 1016. Handkerchiefs composed wholly or in chief value of Handkerchiefs.vegetable fiber other than cotton, finished or unfinished, not hemmed, 35 per centum ad valorem; hemmed or hemstitched, or unfinished having drawn threads, 45 per centum ad valorem. Par. 1017. Clothing, and articles of wearing apparel of every Clothing and wearing apparel.description, composed wholly or in chief value of vegetable fiber 904schedule 10.Flax, hemp, and jute, and manufactures of.Flax collars and cuffs.other than cotton, and whether manufactured wholly or in part, not specially provided for, 35 per centum ad valorem; shirt collars and cuffs, composed wholly or m part of flax, 40 cents per dozen and 10 per centum ad valorem. Par. 1018. Jute bags. Bags or sacks made from plain woven fabrics of single jute yarns or from twilled or other fabrics composed wholly of jute, not bleached, printed, stenciled, painted, dyed, colored, nor rendered noninflammable, 1 cent per pound and 10 per centum ad valorem; bleached, printed, stenciled, painted, dyed, colored, or rendered noninflammable, 1 cent per pound and 15 per centum ad valorem. Par. 1019. Bagging for cotton. Bagging for cotton, gunny cloth, and similar fabrics, suitable for covering cotton, composed of single yarns made of jute, jute butts, or other vegetable fiber, 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 nor more than thirty-two ounces per square yard, six-tenths of 1 cent per square yard; weighing more than thirty-two ounces per square yard, three-tenths of 1 cent per pound. Par. 1020. Linoleum, floor oil-cloth, etc. Linoleum, including corticine and cork carpet, 35 per centum ad valorem; floor oilcloth, 20 per centum ad valorem; mats or rugs made of linoleum or floor oilcloth shall be subject to the same rates of duty as herein provided for linoleum or floor oilcloth. Par. 1021. Woven articles, not specified, of vegetable fiber other than cotton. All woven articles, finished or unfinished, and all manufactures of vegetable fiber other than cotton, or of which such fibers or any of them is the component material of chief value, not specially provided for, 40 per centum ad valorem. Par. 1022. Straw matting, carpets of cotton, flax, etc. Common China, Japan, and India straw matting, and floor coverings made therefrom, 3 cents per square yard; carpets, carpeting, mats, matting, and rugs, made wholly of cotton, flax, hemp, or jute, or a mixture thereof, 35 per centum ad valorem; all other floor coverings not specially provided for, 40 per centum ad valorem. Par. 1023. Cocoa fiber or rattan matting. Matting made of cocoa fiber or rattan, 8 cents per square yard; mats made of cocoa fiber or rattan, 6 cents per square foot. Schedule 11.—schedule 11.Wool and manufactures of.Wool and Manufactures of. Par. 1101. Carpet wools, etc. Wools, not improved by the admixture of merino or English blood, such as Donskoi, native Smyrna, native South American, Cordova, Valparaiso, and other wools of like character or description, and hair of the camel, in the grease, 12 cents per pound; washed, 18 cents per pound; scoured, 24 cents per pound. The duty *Provisos*.Imports under bond, if made into carpets, etc., to have duty refunded.on such wools imported on the skin shall be 11 cents per pound: *Provided*, That such wools may be imported under bond m an amount to be fixed by the Secretary of the Treasury and under such regulations as he shall prescribe; and if within three years from the date of importation or withdrawal from bonded warehouse satisfactory proof is furnished that the wools have been used in the manufacture of rugs, carpets, or any other floor coverings, the duties shall be Additional duty if used for other than carpets, etc.remitted or refunded: *Provided further*, That if any such wools imported under bond as above prescribed are used in the manufacture of articles other than rugs, carpets, or any other floor coverings, there shall be levied, collected, and paid on any wools so used in violation of the bond, in addition to the regular duties provided by this paragraph, 20 cents per pound, which shall not be remitted or refunded on Definitions.exportation of the articles or for any other reason. Wools in the grease shall be considered such as shall have been shorn from the sheep without any cleansing; that is, in their natural condition. Washed wools shall be considered such as have been washed with water only on the sheep’s back, or on the skin. 905 Par. 1102. Wools, not specially provided for, and hair of the Angora schedule 11.Wool and manufactures of.Other wools.goat, Cashmere goat, alpaca, and other like animals, imported in the grease or washed, 31 cents per pound of clean content; imported m the scoured state, 31 cents per pound; imported on the skin, 30 cents per pound of clean content. Par. 1103. If any bale or package containing wools, hairs, wool Highest duty applicable to packages of different wools.wastes, or wool waste material, subject to different rates of duty, be entered at any rate or rates lower than applicable, the highest rate applicable to any part shall apply to the entire contents of such bale or package. Par. 1104. The Secretary of the Treasury is hereby authorized and Regulations to beprescribed.directed to prescribe methods and regulations for carrying out the provisions of this schedule relating to the duties on wool and hair. Par. 1105. Top waste, slubbing waste, roving waste, and ring Waste, noils, etc.waste, 31 cents per pound; gametted waste, 24 cents per pound; noils, carbonized, 24 cents per pound; noils, not carbonized, 19 cents per pound; thread or yarn waste, and all other wool wastes not specially provided for, 16 cents per pound; shoddy, and wool extract, 16 cents per pound; mungo, woolen rags, and flocks, 7½ cents per pound. Wastes of the hair of the Angora goat, Cashmere goat, alpaca, and other like animals shall be dutiable at the rates provided for similar types of wool wastes. Par. 1106. Wool, and hair of the kinds provided for in this schedule, Washed, not further advanced than roving.which has been advanced in any manner or by any process of manufacture beyond the washed or scoured condition, including tops, but not further advanced than roving, 33 cents per pound and 20 per centum ad valorem. Par. 1107. Yam, made wholly or in chief value of wool, valued at Yarn.not more than 30 cents per pound, 24 cents per pound and 30 per centum ad valorem; valued at more than 30 cents but not more than $1 per pound, 36 cents per pound and 35 per centum ad valorem; valued at more than $1 per pound, 36 cents per pound and 40 per centum ad valorem. Par. 1108. Woven fabrics, weighing not more than four ounces Woven fabrics.Low weight.per square yard, wholly or in chief value of wool, valued at not more than 80 cents per pound, 37 cents per pound and 50 per centum ad valorem; valued at more than 80 cents per pound, 45 cents per pound upon the wool content thereof and 50 per centum ad valorem: *Provided*, That if the warp of any of the foregoing is wholly of cotton *Proviso*.Warp of cotton, etc.or other vegetable fiber, the duty shall be 36 cents per pound and 50 per centum ad valorem. Par. 1109. Woven fabrics, weighing more than four ounces per Heavier weight fabrics.square yard, wholly or in chief value of wool, valued at not more than 60 cents per pound, 24 cents per pound and 40 per centum ad valorem; valued at more than 60 cents but not more than 80 cents per pound, 37 cents per pound and 50 per centum ad valorem; valued at more than 80 cents but not more than $1.50 per pound, 45 cents per pound upon the wool content thereof and 50 per centum ad valorem; valued at more than $1.50 per pound, 45 cents per pound upon the wool content thereof and 50 per centum ad valorem. Par. 1110. Pile fabrics, cut or uncut, whether or not the pile covers Pile fabrics.the whole surface, made wholly or in chief value of wool, and manufactures, in any form, made or cut from such pile fabrics, 40 cents per pound and 50 per centum ad valorem. Par. 1111. Blankets and similar articles, including carriage and Blankets, etc.automobile robes and steamer rugs, made of blanketing, wholly or in chief value of wool, not exceeding three yards in length, valued at not more than 50 cents per pound, 18 cents per pound and 30 per centum ad valorem; valued at more than 50 cents but not more than $1 per pound, 27 cents per pound and 324 per centum ad valorem; valued at more than $1 but not more than $1.50 per pound, 30 cents 906schedule 11.Wool and manufactures of.Felts.per pound and 35 per centum ad valorem; valued at more than $1.50 per pound, 37 cents per pound and 40 per centum ad valorem. Par. 1112. Felts, not woven, wholly or in chief value of wool, valued at not more than 50 cents per pound, 18 cents per pound and 30 per centum ad valorem; valued at more than 50 cents but not more than $1.50 per pound, 27 cents per pound and 35 per centum ad valorem; valued at more than $1.50 per pound, 37 cents per pound and 40 per centum ad valorem. Par. 1113. Fabrics with fast edges, Fabrics with fast edges not exceeding twelve inches in width, and articles made therefrom; tubings, garters, suspenders, braces, cords, and cords and tassels; all the foregoing if wholly or in chief value of wool, 45 cents per pound upon the wool content thereof and 50 per centum ad valorem. Par. 1114. Knit fabrics.In the piece. Knit fabrics in the piece, wholly or in chief value of wool, valued at not more than $1 per pound, 30 cents per pound and 40 per centum ad valorem; valued at more than $1 per pound, 45 cents per pound and 50 per centum ad valorem. Hose and half hose, gloves, and mittens.Hose and half hose, and gloves and mittens, wholly or in chief value of wool, valued at not more than $1.75 per dozen pairs, 36 cents per pound and 35 per centum ad valorem; valued at more than $1.75 per dozen pairs, 45 cents per pound and 50 per centum ad valorem. Underwear.Knit underwear, finished or unfinished, wholly or in chief value of wool, valued at not more than $1.75 per pound, 36 cents per pound and 30 per centum ad valorem; valued at more than $1.75 per pound, 45 cents per pound and 50 per centum ad valorem. Outerwear, etc.Outerwear and other articles, knit or crocheted, finished or unfinished, wholly or in chief value of wool, and not specially provided for, valued at not more than $1 per pound, 36 cents per pound and 40 per centum ad valorem; valued at more than $1 and not more than $2 per pound, 40 cents per pound and 45 per centum ad valorem; valued at more than $2 per pound, 45 cents per pound and 50 per centum ad valorem. Par. 1115. Clothing, etc., not knit. Clothing and articles of wearing apparel of every description, not knit or crocheted, manufactured wholly or in part, composed wholly or in chief value of wool, valued at not more than $2 per pound, 24 cents per pound and 40 per centum ad valorem; valued at more than $2 but not more than $4 per pound, 30 cents per pound and 45 per centum ad valorem; valued at more than $4 per pound, 45 cents per pound and 50 per centum ad valorem. Par. 1116. Carpets and rugs.Oriental, etc. Oriental, Axminster, Savonnerie, Aubusson, and other carpets and rugs, not made on a power-driven loom; carpets and rugs of oriental weave or weaves, produced on a power-driven loom; chenille Axminster carpets and rugs, whether woven as separate carpets and rugs or in rolls of any width; all the foregoing, plain or figured, 55 per centum ad valorem. Par. 1117. Axminster, Brussels, velvet, etc. Axminster carpets and rugs, not specially provided for; Wilton carpets and rugs; Brussels carpets and rugs: velvet and tapestry carpets and rugs; and carpets and rugs of like character or description, 40 per centum ad valorem. Ingrain, art squares, etc.Ingrain carpets, and ingrain rugs or art squares, of whatever material composed, and carpets and rugs of like character or description, not specially provided for, 25 per centum ad valorem. Mats, druggets, etc.All other floor coverings, including mats and druggets, not specially provided for, composed wholly or in chief value of wool, 30 per centum ad valorem. Parts of foregoing.Parts of any of the foregoing shall be dutiable at the rate provided for the complete article. Par. 1118. Screens, hassocks, etc. Screens, hassocks, and all other articles composed wholly or in part of carpets or rugs, and not specially provided for, 30 per centum ad valorem. 907 Par. 1119. All manufactures not specially provided for, wholly schedule 11.Wool and manufactures of.Manufactures not specially provided for.Definition of “wool.”or in chief value of wool, 50 per centum ad valorem. Par. 1120. Whenever in this title the word “wool” is used in connection with a manufactured article of which it is a component material, it shall be held to include wool or hair of the sheep, camel, Angora goat, Cashmere goat, alpaca, or other like animals, whether manufactured by the woolen, worsted, felt, or any other process. Schedule 12.—Silk and Silk Goods.schedule 12.Silk and silk goods. Par. 1201. Silk partially manufactured, including total or partial Partially manufactured, not spun.degumming other than in the reeling process, from raw silk, waste silk, or cocoons, or silk and artificial silk, and silk noils exceeding two inches in length; all the foregoing not twisted or spun, 35 per centum ad valorem. Par. 1202. Spun silk or schappe silk yarn, or yarn of silk and Spun yarn, etc.artificial silk, and roving, in skeins, cops or warps, if not bleached, dyed, colored, or advanced beyond the condition of singles by grouping or twisting two or more yarns together, on all numbers up to and including number 205, 45 cents per pound, and in addition thereto ten onehundredths of 1 cent per number per pound; exceeding number 205, 45 cents per pound, and in addition thereto fifteen onehundredths of 1 cent per number per pound; if advanced beyond the condition of singles by grouping or twisting two or more yams together, the specific rate on the single yam and in addition thereto 5 cents per pound cumulative; if bleached, dyed, or colored, the specific rate on unbleached yarn and in addition thereto 10 cents per pound cumulative: *Provided*, That any of the foregoing on *Provisos*.On bobbins, etc.bobbins, spools, or beams, shall pay the foregoing specific rates, according to the character of the yam or roving, and in addition thereto 10 cents per pound: *Provided further*, That none of the Minimum.foregoing single yarn or roving shall pay a less rate of duty than 40 per centum ad valorem: *And provided further*, That none of the foregoing two or more ply yam shall pay a less rate of duty than 45 per centum ad valorem. In assessing duty on all spun silk or schappe Determination of size number.silk yarn, or yarn of silk and artificial silk, and roving, the number indicating the size of the yarn or roving shall be determined by the number of kilometers that weigh one kilogram, and shall, in all cases, refer to the size of the singles: *And provided further*, That in Minimum assessment.no case shall the duty be assessed on a less number of yards than is marked on the skeins, bobbins, cops, spools, or beams. Par. 1203. Thrown silk not more advanced than singles, tram, Thrown, singles, etc.or organzine, 25 per centum ad valorem. Par. 1204. Sewing silk, twist, floss, and silk threads or yarns of Sewing, twist, threads, etc.any description, made from raw silk, not specially provided for, if in the gum, $1 per pound, but not less than 35 per centum ad valorem; if ungummed, wholly or in part, or if further advanced by any process of manufacture, $1.50 per pound, but not less than 40 per centum ad valorem. In no case shall the duty be assessed on a Minimum assessment.less number of yards than is marked on the goods as imported. Par. 1205. Woven fabrics in the piece, composed wholly or in Woven fabrics, in the piece.chief value of silk, not specially provided for, 55 per centum ad valorem. Par. 1206. Plushes, including such as are commercially known as Plushes, velvets, etc.hatter’s plush, velvets, chenilles, velvet or plush ribbons, and all ’ other pile fabrics, cut or uncut, composed wholly or in chief value of silk, 60 per centum ad valorem. Par. 1207. Fabrics with fast edges, wholly or in chief value of Fabrics with fast edges.silk, not exceeding twelve inches in width, including ribbons, and articles made therefrom, tubings, garters, suspenders, braces, cords, 908schedule 12.Silk and silk goods.tassels, and cords and tassels; all the foregoing composed wholly or in chief value of silk or of silk and india rubber, not embroidered in any manner by hand or machinery, and not specially provided for, 55 per centum ad valorem. Par. 1208. Knit fabrics. Knit fabrics, in the piece, composed wholly or in chief value of silk, 55 per centum ad valorem; knit underwear, hose, half hose, and gloves, finished or unfinished, composed wholly or in chief value of silk, 60 per centum ad valorem; outerwear and other goods, knit or crocheted, finished or unfinished, composed wholly or in chief value of silk, 60 per centum ad valorem. Par. 1209. Handkerchiefs and mufflers. Handkerchiefs, and woven mufflers, composed wholly or in chief value of silk, finished or unfinished, not hemmed, 55 per centum ad valorem; hemmed or hemstitched, 60 per centum ad valorem. Par. 1210. Clothing, etc. not knit. Clothing, and articles of wearing apparel of every description, not knit or crocheted, manufactured wholly or in part, composed wholly or in chief value of silk, and not specially provided for, 60 per centum ad valorem. Par. 1211. Manufactures not specially provided for. All manufactures of silk, or of which silk is the component material of chief value, not specially provided for, 60 per centum ad valorem. Par. 1212. Ascertainment of weight or number of threads. In ascertaining the weight or number of silk under the provisions of this schedule, either in the threads, yarns, or fabrics, the weight or number shall be taken in the condition in which found in the goods, without deduction therefrom for any dye, coloring matter, or moisture, or other foreign substance or material. The number of single threads to the inch in the warp provided for in this title shall be determined by the number of spun or reeled singles of which such single or two or more ply threads are composed. Par. 1213. Artificial silk. Artificial silk waste, 10 per centum ad valorem; artificial silk waste, not further advanced than sliver or roving, 20 cents per pound, but not less than 25 per centum ad valorem; yarns made from artificial silk waste, if singles, 25 cents per pound; if advanced beyond the condition of singles by grouping or twisting Yarns, etc., of artificial silk, or imitation silk or horsehair.two or more yarns together, 30 cents per pound; yarns, threads, and filaments of artificial or imitation silk, or of artificial or imitation horsehair, by whatever name known and by whatever process made, if singles, 45 cents per pound; if advanced beyond the condition of singles by grouping or twisting two or more yams together, 50 cents per pound; products of cellulose, not compounded, whether known as visca, cellophane, or by any other name, such as are ordinarily used in braiding or weaving and in imitation of silk, straw, or similar substances, 55 cents per pound; but none of the foregoing yarns, threads, or filaments, or products of cellulose shall pay a less rate of duty than 45 per centum ad valorem. Knit goods, ribbons, and other fabrics and articles composed wholly or in chief value of any of the foregoing, 45 cents per pound and 60 per centum ad valorem. Schedule 13.—schedule 13.Papers and books.Papers and Books. Par. 1301. Printing paper.*Proviso*.Negotiations authorized with country restricting export of printing paper, pulp, etc., to secure removal thereof. Printing paper, not specially provided for, one-fourth of 1 cent per pound and 10 per centum ad valorem: *Provided*, That if any country, dependency, province, or other subdivision of government shall forbid or restrict in any way the exportation of (whether by law, order, regulation, contractual relation, or otherwise, directly or indirectly), or impose any export duty, export license fee, or other export 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, the President may enter into negotiations with such country, dependency, province, or other subdivision of government to secure the removal of such 909prohibition, restriction, export duty, or other export charge, and if it schedule 13.Papers and books.is not removed he may, by proclamation, declare such failure of negotiations, setting forth the facts. Thereupon, and until such Proclamation if negotiations fail.Additional duty thereupon.prohibition, restriction, export duty, or other export charge is removed, there shall be imposed upon printing paper provided for in this paragraph, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, Further amount to equal charge imposed.an additional duty of 10 per centum ad valorem and in addition thereto an amount equal to the highest export duty or other export charge imposed by such country, dependency, province, or other subdivision of government, upon either an equal amount of printing paper or an amount of wood pulp or wood for use in the manufacture of wood pulp necessary to manufacture such printing paper. Par. 1302. Paper board, wallboard, and pulpboard, including Paper board, pulpboard, etc.cardboard, and leather board or compress leather, not laminated, glazed, coated, lined, embossed, printed, decorated or ornamented in any manner, nor cut into shapes for boxes or other articles and not specially provided for, 10 per centum ad valorem; pulpboard in rolls for use in the manufacture of wallboard, 5 per centum ad valorem: *Provided*, That for the purposes of this Act any of the foregoing less *Proviso*.Thickness deemed paper.than nine one-thousandths of an inch in thickness shall be deemed to be paper; sheathing paper, roofing paper, deadening felt, sheathing felt, roofing felt or felt roofing, whether or not saturated or coated, 10 per centum ad valorem. If any country, dependency, province, Countervailing duty on imports from country imposing higher rates on articles from United States.or other subdivision of government imposes a duty on any article specified in this paragraph, when imported from the United States, in excess of the duty herein provided, there shall be imposed upon such article, when imported either directly or indirectly from such country, dependency, province, or other subdivision of government, a duty equal to that imposed by such country, dependency, province, or other subdivision of government on such article imported from the United States. Par. 1303. Filter masse or filter stock, composed wholly or in Filter masse, fiber ware, etc.part of wood pulp, wood flour, cotton or other vegetable fiber, 20 per centum ad valorem; indurated fiber ware, masks composed of paper, pulp or papier-mâché, manufactures of pulp, and manufactures of papier-mâché, not specially provided for, 25 per centum ad valorem. Par. 1304. Papers commonly known as tissue paper, stereotype Papers.Tissue, copying, book, etc.paper, and copying paper, india and bible paper, condenser paper, carbon paper, coated or uncoated, bibulous paper, pottery paper, tissue paper for waxing, and all paper similar to any of the foregoing, not specially provided for, colored or uncolored, white or printed, weighing not over six pounds to the ream of four hundred and eighty sheets on the basis of twenty by thirty inches, and whether in reams or any other form, 6 cents per pound and 15 per centum ad valorem; weighing over six pounds and less than ten pounds to the ream, 5 cents per pound and 15 per centum ad valorem; India and bible paper weighing ten pounds or more and less than eighteen pounds to the ream, 4 cents per pound and 15 per centum ad valorem; crêpe *Proviso*.Minimum.paper, 6 cents per pound and 15 per centum ad valorem: *Provided*, That no article composed wholly or in chief value of one or more of the papers specified in this paragraph shall pay a less rate of duty than that imposed upon the component paper of chief value of which such article is made. Par. 1305. Papers with coated surface or surfaces, not specially Coated surface, etc.provided for, 5 cents per pound and 15 per centum ad valorem; papers with coated surface or surfaces, embossed or printed otherwise than lithographically, and papers wholly or partly covered with metal or its solutions (except as herein provided), or with gelatin, 910schedule 13.Papers and books.With decorated surface, etc.linseed oil cement, or flock, 5 cents per pound and 15 per centum ad valorem; papers, including wrapping paper, with the surface or surfaces wholly or partly decorated or covered with a design, fancy effect, pattern, or character, except designs, fancy effects, patterns, or characters produced on a paper machine without attachments, or produced by lithographic process, 4½ cents per pound, and in addition thereto, if embossed, or printed otherwise than lithographically, or wholly or partly covered with metal or its solutions, or with gelatin *Proviso*.Metal covered, etc.or flock, 17 per centum ad valorem: *Provided*, That jiaper wholly or gartly covered with metal or its solutions, and weighing less than fteen pounds per ream of four hundred and eighty sheets, on the basis of twenty by twenty-five inches, shall pay a duty of 5 cents per pound and 17 per centum ad valorem; gummed paper's, not specially provided for, including simplex decalcomania paper not printed, 5 Cloth-lined, etc.cents per pound; cloth-lined or reinforced paper, 5 cents per pound Wax-coated, imitation parchment, etc.and 17 per centum ad valorem; papers with paraffin or wax-coated surface or surtaces, vegetable parchment paper, grease-proof 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 paper, not specially provided for, by whatever name known, 3 cents per pound and 15 per centum Bags, boxes, etc.ad valorem; bags, printed matter other than lithographic, and all other articles, composed wholly or in chief value of any of the foregoing papers, not specially provided for, and all boxes of paper or papiermache or wood covered or lined with any of the foregoing papers or lithographed paper, or covered or lined with cotton or other vegetable fiber, 5 cents per pound and 20 per centum ad valorem; Photographic, sensitized, etc.plain basic paper for albumenizing, sensitizing, baryta coating, or or photographic processes by using solar or artificial light, Transfer paper with imprints.3 cents per pound and 15 per centum ad valorem; albumenized or sensitized paper or paper otherwise surface coated for photographic purposes, 3 cents per pound and 20 per centum ad valorem; wet transfer paper or paper prepared wholly with glycerin or glycerin combined with other materials, containmg the imprints taken from lithographic plates or stones, 65 per centum ad valorem. Par. 1306. Lithographic, etc., printed articles. Pictures, calendars, cards, labels, flaps, cigar bands, 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 part of a periodical or newspaper, or of bound or unbound books, accompanying the same), not specially provided for, shall pay duty at the following Labels, flaps, and cigar bands.rates: Labels and flaps, printed in less than eight colors (bronze printing to be counted as two colors), but not printed in whole or in part in metal leaf, 25 cents per pound; cigar bands of the same number of colors and printings, 35 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 in metal leaf, 35 cents per pound; cigar bands of the same number of colors and printings, 50 cents per pound; labels and flaps, printed in whole or in Embossed, etc.part in metal leaf, 60 cents per pound; cigar bands, printed in whole or in part in metal leaf, 65 cents per pound; all labels, flaps, and bands, not exceeding ten square inches cutting size in dimensions, if embossed or die-cut, shall pay the same rate of duty as hereinbefore provided for cigar bands of the same number of colors and printings (but no extra duty shall be assessed on labels, flaps, and bands for embossing Fashion magazines, decalcomanias, etc.or die-cutting); fashion magazines or periodicals, printed in whole or in part by lithographic process, or decorated by hand, 8 cents per pound; decalcomanias in ceramic colors, weighing not over one hundred pounds per one thousand sheets on the basis of twenty by thirty 911inches in dimensions, 70 cents per pound and 15 per centum ad schedule 13.Papers and books.valorem; weighing over one hundred pounds per one thousand sheets on the basis of twenty by thirty inches in dimensions, 22 cents per pound and 15 per centum ad valorem; if backed with metal leaf, 65 cents per pound; all other decalcomanias, except toy decalcomanias, 40 cents per pound; all other articles than those hereinbefore specifically Other articles.provided for in this paragraph, not exceeding eight one-thousandths of an inch in thickness, 25 cents per pound; exceeding eight and not exceeding twenty one-thousandths of an inch in thickness, and less than thirty-five square inches cutting size in dimensions, 10 cents per pound; exceeding thirty-five square inches cutting size in dimensions, 9½ cents per pound, and in addition thereto on all of said articles exceeding eight and not exceeding twenty one-thousandths of an inch in thickness, if cither die-cut or embossed, one-half of 1 cent per pound; if both die-cut and embossed, 1 cent per pound; exceeding twenty one-thousandths of an inch in thickness, 7½ cents per pound: *Provided*, That in the case of articles hereinbefore *Proviso*.Determination of thickness, cutting size, etc.specified the thickness which shall determine the rate of duty to be imposed shall be that of the thinnest material found in the article, but for the purposes 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 on which it is mounted or pasted, and the cutting size shall be the area which is the product of the greatest dimensions of length and breadth of the article, and if the article is made up of more than one piece, the cutting size shall be the combined cutting sizes of all of the lithograpliically printed parts in the article. Par. 1307. Writing, letter, note, drawing, handmade paper and Writing, drawing, etc.paper commercially known as hand-made paper and machine hand-made paper, japan paper and imitation japan paper by whatever name known, Bristol board of the kinds made on a Fourdrinier Bristol board, etc.machine, and ledger, bond, record, tablet, typewriter, manifold, and onionskin and imitation onion skin paper, calendered or uncalendered, weighing seven pounds or over per ream, and paper similar to any of the foregoing, 3 cents per pound and 15 per centum ad valorem; but if any of the foregoing is ruled, bordered, embossed, printed, Ruled, decorated, etc.lined, or decorated in any manner, other than by lithographic process, it shall pay 10 per centum ad valorem in addition to the foregoing rates: *Provided*, That in computing the duty on such paper every *Proviso*.Ream computed.one hundred and eighty-seven thousand square inches shall be taken to be a ream. Par. 1308. Paper envelopes not specially provided for shall pay Envelopes.the same rate of duty as the paper from which made and in addition thereto, if plain, 5 per centum ad valorem; if bordered, embossed, printed, tinted, decorated, or lined, 10 per centum ad valorem; if lithographed, 30 per centum ad valorem. Par. 1309. Jacquard designs on ruled paper, or cut on Jacquard Jacquard designs, paper hangings, etc.cards, and parts of such designs, 35 per centum ad valorem; hanging paper, not printed, lithographed, dyed, or colored, 10 per centum ad valorem; printed, lithographed, dyed, or colored, 1½ cents per pound and 20 per centum ad valorem; wrapping paper not specially provided for, 30 per centum ad valorem; blotting paper, 30 per centum ad valorem; filtering paper, 5 cents per pound and 15 per centum ad valorem; paper not specially provided for, 30 per centum ad valorem. Par. 1310. Unbound books of all kinds, bound books of all kinds Books, etc.except those bound wholly or in part in leather, sheets or printed pages of books bound wholly or in part in leather, pamphlets, music in books or sheets, and printed matter, all the foregoing not specially provided for, if of bona fide foreign authorship, 15 per centum ad 912schedule 13.Papers and books.valorem; all other, not specially provided for, 25 per centum ad valorem; blank books, slate books, drawings, engravings, photographs, etchings, maps, and charts, 25 per centum ad valorem; book indings or covers wholly or in part of leather, not specially provided Children’s books.for, 30 per centum ad valorem; books of paper or other material for children's use, printed lithographically or otherwise, not exceeding in weight twenty-four ounces each, with more reading matter than letters, numerals, or descriptive words, 25 per centum ad valorem; booklets, printed lithographically or otherwise, not specially Booklets, post cards, views, etc.provided for, 7 cents per pound; booklets, wholly or in chief value of paper, decorated m whole or in part by hand or by spraying, whether or not printed, not specially provided for, 15 cents per pound; all post cards (not including American views), plain, decorated, embossed, or printed except by lithographic process, 30 per centum ad 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), occupying thirty-five square inches or less of surface per view, bound or unbound, or in any other form, 15 cents per pound and 25 per centum ad valorem; thinner than eight one-thousandths of one inch, $2 per Greeting cards, book-lets, etc.thousand; greeting cards, and all other social and gift cards, including those in the form of folders and booklets, wholly or partly manufactured, with text or greeting, 45 per centum ad valorem; without text or greeting 30 per centum ad valorem. Par. 1311. Albums. Photograph, autograph, scrap, post-card and postage-stamp albums, and albums for phonograph records, wholly or partly manufactured, 30 per centum ad valorem. Par. 1312. Playing cards. Playing cards, 10 cents per pack and 20 per centum ad valorem. Par. 1313. Embossed, die cut, papers, etc. Papers and paper board and pulpboard, including card-board and leatherboard or compress leather, embossed, cut, die-cut, or stamped into designs or shapes, such as initials, monograms, lace, borders, bands, strips, or other forms, or cut or shaped for boxes or other articles, plain or printed, but not lithographed, and not specially provided for; paper board and pulpboard, including cardboard and leatherboard or compress leather, laminated, glazed, coated, lined, Press boards, etc.printed, decorated, or ornamented in any manner; press boards and press paper, all the foregoing, 30 per centum ad valorem; test or container boards of a bursting strength above sixty pounds per square inch by the Mullen or the Webb test, 20 per centum ad valorem; stereotype-matrix mat or board, 35 per centum ad valorem; wall pockets, composed wholly or in chief value of paper, papiermache or paper board, whether or not die-cut, embossed, or printed Boxes.lithographically or otherwise; boxes, composed wholly or in chief value of paper, papiermache or paper board, and not specially provided Manufactures not specially provided for.for; manufactures of paper, or of which paper is the component material of chief value, not specially provided for, all the foregoing, 35 per centum ad valorem. Schedule 14.—schedule 14.Sundries.Sundries. Par. 1401. Asbestos manufactures. Asbestos, manufactures of: Yarn and woven fabrics composed wholly or in chief value of asbestos, 30 per centum ad valorem; all other manufactures composed wholly or in chief value of asbestos, 25 per centum ad valorem. Par. 1402. Athletic sporting articles. Boxing gloves, baseballs, footballs, tennis balls, golf balls, and all other balls, of whatever material composed, finished or unfinished, designed for use in physical exercise or in any indoor or 913outdoor game or sport, and all clubs, rackets, bats, or other equipment, schedule 14.Sundries.such as is ordinarily used in conjunction therewith in exercise or play, all the foregoing, not specially provided for, 30 per centum ad valorem; ice and roller skates, and parts thereof, 20 per centum ad valorem. Par. 1403. Spangles and beads, including bugles, but not including Spangles, beads, etc.beads of ivory or imitation pearl beads and beads in imitation of precious or semiprecious stones, 35 per centum ad valorem; beads of ivory, 45 per centum ad valorem; fancies and articles not ornamented Fabrics of.with beads, spangles, or bugles, nor embroidered, tamboured, appliqued, or scalloped, composed wholly or in chief value of beads or spangles other than imitation pearl beads and beads in imitation of precious or semiprecious stones, 60 per centum ad valorem; imitation Imitation pearl beads, etc.pearl beads of all kinds and shapes, of whatever material com-posed, strung or loose, mounted or unmounted, 60 per centum ad valorom; all other beads in imitation of precious or semiprecious stones, of all kinds and shapes, of whatever material composed, strung or loose, mounted or unmounted, 45 per centum ad valorem: *Provided*, That no article composed wholly or in chief value of any *Proviso*.Minimum.of the foregoing beads or spangles shall pay duty at a less rate than is imposed in any paragraph of this Act upon such articles without such beads or spangles. Par. 1404. Ramie hat braids, 30 per centum ad valorem; manufactures Ramie hat braids.of ramie hat braids, 40 per centum ad valorem. Par. 1405. Boots, shoes, or other footwear, the uppers of which Footwear, with wool, etc., uppers.are composed wholly or in chief value of wool, cotton, ramie, animal hair, fiber, or silk, or substitutes for any of the foregoing, whether or not the soles are composed of leather, wood, or other material, 35 per centum ad valorem. Par. 1406. Braids, plaits, laces, and willow sheets or squares, composed Hat braids, etc.Straw, chip, 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; bleached, dyed, colored, or stained, 20 per centum ad valorem; hats, bonnets, and Hats, bonnets, and hoods.hoods composed wholly or in chief value of any of the foregoing materials, whether wholly or partly manufactured, but not blocked or trimmed, 35 per centum ad valorem; blocked or trimmed, 50 per centum ad valorem; straw hats known as harvest hats, valued at Harvest hats.less than S3 per dozen, 25 per centum ad valorem; all other hats, composed wholly or in chief value of any of the foregoing materials, whether wholly or partly manufactured, not blocked or blocked, not trimmed or trimmed, if sewed, 60 per centum ad valorem. But the Definition of “grass” and “straw.”terms “grass” and “straw” shall be understood to mean these substances in their natural form and structure, and not the separated fiber thereof. Par. 1407. Brooms, made of broom com, straw, wooden fiber, or Brooms, toilet brushes, etc.twigs, 15 per centum ad valorem; tooth brushes and other toilet brushes, 45 per centum ad valorem; all other brushes not specially provided for, including feather dusters, and hair pencils in quills or otherwise, 45 per centum ad valorem. Par. 1408. Bristles, sorted, bunched, or prepared, 7 cents per Bristles.pound. Par. 1409. Button forms of lastings, mohair or silk cloth, and Button forms.manufactures of other material, in patterns of such size, shape, or form as to be fit for buttons exclusively, and not exceeding three inches in any one dimension, 10 per centum ad valorem. Par. 1410. Buttons of vegetable ivory, finished or partly finished, Buttons, vegetable ivory, pearl, and shell.cents per line per gross; vegetable ivory button blanks, not drilled, dyed, or finished, three-fourths of 1 cent per line per gross; buttons 914schedule 14.Sundries.of pearl or shell, finished or partly finished, 1¾ cents per line per gross; pearl or shell button blanks, not turned, faced, or drilled, 1¼ cents per line per gross; and, in addition thereto, on all the Proviso.Meaning of line measure.foregoing, 25 per centum ad valorem: *Provided*, That the term “line” as used in this paragraph shall mean the line button measure of one-fortieth of one inch. Par. 1411. Agate buttons, etc. Buttons commonly known as agate buttons, 15 per centum ad valorem; parts of buttons and button molds or blanks, finished or unfinished, not specially provided for, and all collar and cuff buttons and studs composed wholly of bone, mother-of-pearl, ivory, vegetable ivory, or agate, and buttons not specially provided for, 45 per centum ad valorem. Par. 1412. Cork and manufactures. Cork bark, cut into squares, cubes, or quarters, 8 cents per pound; stoppers over three-fourths of one inch in diameter, measured at the larger end, and disks, wafers, and washers over three-sixteenths of one inch in thickness, made from natural cork bark, 20 cents per pound; made from artificial or composition cork, 10 cents per pound; stoppers, three-fourths of one inch or less in diameter, measured at the larger end, and disks, wafers, and washers, three-sixteenths of one inch or less in thickness, made from natural cork bark, 25 cents per pound; made from artificial or composition cork, 12½ cents per pound: cork, artificial, commonly known as composition or compressed cork, manufactured from cork waste or granulated cork, in the rough and not further advanced than in the form of slabs, blocks, or planks, suitable for cutting into stoppers, disks, liners, floats, or similar articles, 6 cents per pound; in rods or sticks suitable for the manufacture of disks, wafers, or washers, 10 cents per pound; granulated or ground cork, 25 per centum ad valorem; cork insulation, wholly or in chief value of cork waste, granulated or ground cork, in slabs, boards, planks, or molded forms; cork tile; cork paper, and manufactures, wholly or in chief value of cork bark or artificial cork and not specially provided for, 30 per centum ad valorem. Par. 1413. Dice, dominoes, etc. Dice, dominoes, draughts, chessmen, and billiard, pool, and bagatelle balls, and poker chips, of ivory, bone, or other material, 50 per centum ad valorem. Par. 1414. Dolls, toys, etc. Dolls, and parts of dolls, doll heads, toy marbles, of whatever materials composed, air rifles, toy balloons, toy books without reading matter other than letters, numerals, or descriptive words, bound or unbound, and parts thereof, garlands, festooning and Christmas tree decorations made wholly or in chief value of tinsel wire, lame or lahn, bullions or metal threads, and all other toys, and parts of toys, not composed of china, porcelain, parian, bisque, earthen or stone ware, and not specially provided for, 70 per centum ad valorem. Par. 1415. Emery and artificial abrasives. Emery, corundum and artificial abrasive grains and emery, corundum and artificial abrasives, ground, pulverized, refined, or manufactured, 1 cent per pound; emery wheels, emery files, and manufactures of which emery, corundum or artificial abrasive is the component material of chief value, not specially provided for; and all papers, cloths, and combinations of paper and cloth, wholly or partly coated with artificial or natural abrasives, or with a combination of natural and artificial abrasives; all the foregoing, 20 per centum ad valorem. Par. 1416, Fireworks. Firecrackers of all kinds, 8 cents per pound; bombs, rockets, Roman candles, and fireworks of all descriptions, not specially provided for, 12 cents per pound; the weight on all the fore-going to include all coverings, wrappings, and packing material. Par. 1417. Matches. Matches, friction or lucifer, of all descriptions, per gross of one hundred and forty-four boxes, containing not more than 915one hundred matches per box, 8 cents per gross; when imported otherwise schedule 14.Sundries.than in boxes containing not more than one hundred matches each, three-fourths of 1 cent per one thousand matches; wax matches, wind matches, and all matches in books or folders or having a stained, dyed, or colored stick or stem, tapers consisting of a wick coated with an inflammable substance, night lights, fusees and time-burning chemical signals, by whatever name known, 40 per centum ad valorem: *Provided*, That in accordance with section 10 of “An Act to provide *Provisos*.White phosphorus matches excluded.Vol. 37, p. 83.for a tax upon white phosphorus matches, and for other purposes,” approved April 9, 1912, 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: *Provided further*, That nothing in this Act contained Law not modified.shall be held to repeal or modify said Act to provide for a tax upon white phosphorus matches, and for other purposes, approved April 9, 1912. Par. 1418. Percussion caps, cartridges, and cartridge shells empty, Percussion caps, cartridges, fuses, etc.30 per centum ad valorem; blasting caps, containing not more than one gram charge of explosive, $2.25 per thousand; containing more than one gram charge of explosive, 75 cents per thousand additional for each additional one-half gram charge of explosive; mining, blasting, or safety fuses of all kinds, $1 per thousand feet. Par. 1419. Feathers and downs, on the skin or otherwise, crude or Feathers and downs.not dressed, colored, or otherwise advanced or manufactured in any manner, not specially provided for, 20 per centum ad valorem; dressed, colored, or otherwise advanced or manufactured in any manner, including quilts of down and other manufactures of down; artificial or Millinery ornaments of feathers, flowers, etc.ornamental feathers suitable for use as millinery ornaments, artificial or ornamental fruits, vegetables,grains,leaves,flowers, and stems or parts thereof, of whatever material composed, not specially provided for, 60 per centum ad valorem; natural leaves, plants, shrubs, herbs, trees, and parts thereof, chemically treated, colored, dyed or painted, not specially provided for, 60 per centum ad valorem; boas, boutonnieres, wreaths, Boas, wreaths, etc.and all articles not specially provided for, composed wholly or in chief value of any of the feathers, flowers, leaves, or other material herein mentioned, 60 per centum ad valorem: *Provided*, That the importation *Provisos*.Importing plumes, etc., of wild birds prohibited.of birds of paradise, 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 Exceptions.not apply to the feathers or plumes of ostriches or to the feathers or plumes of domestic fowls of any kind: *Provided further*, That birds of Presumption of illegal importations.paradise, and the feathers, quills, heads, wings, tails, skins, or parts thereof, and all 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, of like kind to those the importation of which is prohibited by the foregoing provisions of this paragraph, which may be found in the United States, on and after the of this Act, except as to such plumage or parts of birds in Exceptions.use for personal adornment, and except such plumage, birds or parts thereof imported therein for scientific or educational purposes, shall be presumed for the purpose of seizure to have been imported unlawfully after October 3, 1913, and the collector of customs Seizure by collector of customs.shall seize the same unless the possessor thereof shall establish, to the satisfaction of the collector that the same were imported into the United States prior to October 3, 1913, or as to such plumage or parts of birds that they were plucked or derived in the United States from birds lawfully therein; and in case of seizure by the collector, he shall proceed as in case of forfeiture for violation of the customs laws, and Procedure to enforce forfeiture.the same shall be forfeited, unless the claimant shall, in any legal 916schedule 14.Sundries.proceeding to enforce such forfeiture, other than a criminal prosecution, overcome the presumption of illegal importation and establish that the birds or articles seized, of like kind to those mentioned the importation of which is prohibited as above, were imported into the United States prior to October 3, 1913, or were plucked in the United States from birds lawfully therein. Forfeited birds, or plumage to be placed in museums, etc.That whenever birds or plumage, the importation of which is prohibited by the foregoing provisions of this paragraph, are forfeited to the Government, the Secretary of the Treasury is hereby authorized to place the same with the departments or bureaus of the Federal or State Governments or societies or museums for exhibition or scientific Destruction if not so used.or educational purposes, but not for sale or personal use; and in the event of such birds or plumage not being required or desired by either Federal or State Government or for educational purposes, they shall be destroyed. Migratory birds laws not impaired.Vol. 37, p. 847; Vol. 40, p. 755.That nothing in this Act shall be construed to repeal the provisions of the Act of March 4, 1913, chapter 145 (Thirty-seventh Statutes at Large, page 847), or the Act of July 3, 1918 (Fortieth Statutes at Large, page 755), or any other law of the United States, now of force, intended for the protection or preservation of birds within the United Action if not illegally imported, but possessed in violation of law.States. That if on investigation by the collector before seizure, or before trial for forfeiture, or if at such trial if such seizure has been made, it shall be made to appear to the collector, or the prosecuting officer of the Government, as the case may be, that no illegal importation of such feathers has been made, but that the possession, acquisition or purchase of such feathers is or has been made in violation of the provisions of the Act of March 4, 1913, chapter 145 Vol. 37. p. 847; Vol. 40, p. 755.(Thirty-seventh Statutes at Large, page 847), or the Act of July 3, 1918 (Fortieth Statutes at Large, page 755), or any other law of the United States, now of force, intended for the protection or preservation of birds within the United States, it shall be the duty of the collector, or such prosecuting officer, as the case may be, to report the facts to the proper officials of the United States, or State or Territory charged with the duty of enforcing such laws. Par. 1420. Furs. Furs dressed on the skin, excepting silver or black fox furs, not advanced further than dyeing, 25 per centum ad valorem; plates and mats of dog and goat skins, 10 per centum ad valorem; manufactures of furs, excepting silver or black fox, further advanced than dressing and dyeing, 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 manufacured from fur, not specially provided for, 40 per centum ad valorem; silver or black fox skins, dressed or undressed, and manufactures thereof, not Wearing apparel.specially provided for, 50 per centum ad valorem; articles of wearing apparel of every description partly or wholly manufactured, composed wholly or in chief value of hides or skins of cattle of the bovine species, or of dog or goat skins, and not specially provided for, 15 per centum ad valorem; articles of wearing apparel of every description wholly or in part manufactured, composed wholly or in chief value of fur, not specially provided for, 50 per centum ad valorem. Par. 1421. Hatters’ furs. Hatters’ furs, or furs not on the skin, prepared for hatters’ use, including fur skins carroted, 35 per centum ad valorem. Par. 1422. Fans. Fans of all kinds, except common palm-leaf fans, 50 per centum ad valorem. Par. 1423. Gun wads. Gun wads of ail descriptions, not specially provided for, 20 per centum ad valorem. Par. 1424. Human hair. Human hair, raw, 10 per centum ad valorem; cleaned or commercially known as drawn, but not manufactured, 20 per centum ad 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, 35 per centum ad valorem. 917 Par. 1425. Hair, curled, suitable for beds or mattresses, 10 per schedule 14.Sundries.Curled hair.Haircloth, etc.centum ad valorem. Par. 1426. Haircloth, known as “crinoline” cloth, haircloth, known as “hair seating,” and hair press cloth, not specially provided for, 35 per centum ad valorem; hair felt, made wholly or in chief value of animal hair, not specially provided for, 25 per centum ad valorem; manufactures of hair felt, including gun wads, 35 per centum ad valorem; cloths and all other manufactures of every description, wholly or in chief value of cattle hair or horsehair, not specially provided for, 40 per centum ad valorem. Par. 1427. Hats, caps, bonnets, and hoods, for men’s, women’s, Hats, caps, bonnets, etc., of fur.boys’, or children’s 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, valued at not more than $4.50 per dozen, $1.50 per dozen; valued at more than S4.50 and not more than S9 per dozen, S3 per dozen; valued at more than S9 and not more than $15 per dozen, $5 per dozen; valued at more than S15 and not more than S24 per dozen, S7 per dozen; valued at more than S24 and not more than $36 per dozen, S10 per dozen; valued at more than S36 and not more than $48 per dozen, S13 per dozen; valued at more than $48 per dozen, S16 per dozen; and in addition thereto, on all theforegoing, 25 per centum ad valorem. Par. 1428. Jewelry, commonly or commercially so known, finished Jewelry.or unfinished, of whatever material composed, valued above 20 cents per dozen pieces, 80 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, cardcases, 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; all 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, 80 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, 75 per centum ad valorem. Par. 1429. Diamonds and other precious stones, rough or uncut, Precious stones and pearls.and not advanced in condition or value from their natural state by cleaving, splitting, cutting, or other process, whether in their natural form or broken, any of the foregoing not set, and diamond dust, 10 per centum ad valorem; pearls and parts thereof, drilled or undrilled, but not set or strung, 20 per centum ad valorem; 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, cut or faceted, Imitations.imitation semiprecious stones, faceted, imitation half pearls and hollow or filled pearls of all shapes, without hole or with hole partly through only, 20 per centum ad valorem; imitation precious stones, not cut or faceted, imitation semiprecious stones, not faceted, imitation jet buttons, cut, polished or faceted, and imitation solid pearls wholly or partly pierced, mounted or unmounted, 60 per centum ad valorem. 918 Par. 1430. schedule 14.Sundries.Laces and lace articles. Laces, lace window curtains, burnt-out laces and embroideries capable of conversion into burnt-out laces, nets and net-tings, embroidered or otherwise, veils, veilings, flouncings, all-overs, neck rufflings, flutings, quillings, ruchings, tuckings, insertings, gal-loons, edgings, trimmings, fringes, gimps, 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 all fabrics and articles composed in any part, however small, of any of the foregoing fabrics or articles; all the foregoing, finished or Exceptions.unfinished (except materials and articles provided for in paragraphs 920, *Ante*, pp. 901, 902, 913, 916.1006, 1404, 1406, and 1424 of this Act), by whatever name known, and to whatever use applied, and whether or not named, described, Composition.or provided for elsewhere in this Act, when composed wholly or in chief value of yarns, threads, filaments, tinsel wire, lame, bullions, metal threads, beads, bugles, spangles, or products of cellulose *Ante*, p. 908.provided for in paragraph 1213 of this Act, 90 per centum ad valorem; embroideries not specially provided for, and all fabrics and articles Embroidered, etc.embroidered in any manner by hand or machinery, whether with a plain or fancy initial, monogram, or otherwise, or tamboured, appliqued, scalloped, or ornamented with beads, bugles, or spangles, or from which threads have been omitted, drawn, punched, or cut, and with threads introduced after weaving to finish or ornament the openwork, not including straight hemstitching; all the foregoing, finished or unfinished, by whatever name known, and to whatever use applied, and whether or not named, described, or provided for Composition.elsewhere in this Act, when composed wholly or in chief value of yarns, threads, filaments, tinsel wire, lame, bullions, metal threads, *Ante*, p. 908.beads, bugles, spangles, or products of cellulose provided for in paragraph 1213, 75 per centum ad valorem. Par. 1431. Chamois skins, leather other than shoe, etc. Chamois skins, pianoforte, pianoforte-action, player-piano-action leather, enameled upholstery leather, bag, strap, case, football, and glove leather, finished, in the white or in the crust, and seal, sheep, goat, and calf leather, dressed and finished, other than shoe leather, 20 per centum ad valorem. Par. 1432. Leather, parchment, etc., manufactures. Bags, baskets, belts, satchels, cardcases, pocketbooks, jewel boxes, portfolios, and other boxes and cases, not jewelry, wholly or in chief value of leather or parchment, and moccasins, and manufactures of leather, rawhide, or parchment or of which leather, rawhide, or parchment is the component material of chief value, not specially provided for, 30 per centum ad valorem; any of Traveling sets, etc.the foregoing permanently fitted and furnished with traveling, bottle, drinking, dining or luncheon, sewing, manicure, or similar sets, 45 per centum ad valorem. Par. 1433. Gloves.Leather. Gloves 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: Men’s gloves not over twelve inches in length, $5 per dozen pairs; and women’s and children’s gloves not over twelve inches in length, $4 per dozen pairs; for each inch in length in excess thereof, 50 cents per dozen Provisos.Cumulative duties.pairs: *Provided*, That, in addition thereto, on all of the foregoing there shall be paid the following cumulative duties: When fined with cotton, wool, or silk, $2.40 per dozen pairs; when lined with leather or fur, $4 per dozen pairs; when embroidered or embellished, 40 Limitation.cents per dozen pairs: *Provided further*, That all the foregoing shall pay a duty of not less than 50 nor more than 70 per centum ad Glove tranks.valorem: *Provided further*, That glove tranks, with or without the usual accompanying pieces, shall pay 75 per centum of the duty provided for the gloves in the fabrication of which they are suitable. 919 Gloves made wholly or in chief value of leather made from horse-hides schedule 14.Sundries.Horschide or pigskin.or pigskins, whether wholly or partly manufactured, 25 per centum ad valorem. Par. 1434. Catgut, whip gut, oriental gut, and manufactures thereof, and manufactures Catgut, etc.of worm gut, 40 per centum ad valorem. Par. 1435. Gas, kerosene, or alcohol mantles, and mantles Lighting mantles.not specially provided for, treated with chemicals or metallic oxides, wholly or partly manufactured, 40 per centum ad valorem. Par. 1436. Harness valued at more than $70 per set, single Hamess and saddlery.harness valued at more than $40, saddles valued at more than $40 each, saddlery, and parts (except metal parts) for any of the foregoing, 35 per centum ad valorem. Par. 1437. Cabinet locks, not of pin tumbler or cylinder construction, Locks.Cabinet.not over one and one-half inches in width, 70 cents per dozen; over one and one-half and not over two and one-half inches in width, $1 per dozen; over two and one-half inches in width, $1.50 per dozen; padlocks, not of pin tumbler or cylinder construction, Padlocks.not over one and one-half inches in width, 35 cents per dozen; over one and one-half and not over two and one-half inches in width, 50 cents per dozen; over two and one-half inches in width, 75 cents per dozen; padlocks of pin tumbler or cylinder construction, not over one and one-half inches in width, $1 per dozen; over one and one-half and not over two and one-half inches in width, $1.50 per dozen; over two and one-half inches in width, $2 per dozen; all other locks All other.or latches of pin tumbler or cylinder construction, $2 per dozen; and in addition thereto, on all the foregoing, 20 per centum ad valorem. Par. 1438. Manufactures of amber, bladders, or wax, or of which Manufactures of amber, etc.these substances or any of them is the component material of chief value, not specially provided for, 20 per centum ad valorem. Par. 1439. Manufactures of bone, chip, grass, horn, quills, india Bone, grass, India rubber, straw, etc., manufactures.rubber, guttapercha, palm leaf, straw, weeds, or whalebone, or of which these substances or any of them is the component material of chief value, not specially provided for, 25 per centum ad valorem; automobile, motor cycle, and bicycle tires composed wholly or in chief value of rubber, 10 per centum ad valorem; molded insulators and insulating materials, wholly or partly manufactured, composed wholly or in chief value of india rubber or guttapercha, 30 per centum ad valorem; combs composed wholly of horn or of horn and metal, 50 per centum ad valorem. The terms “grass” and “straw” shall be understood Meaning of “grass” and “straw.”to mean these substances in their natural state and not the separated fibers thereof. Par. 1440. Manufactures of ivory or vegetable ivory, or of which Ivory, mother-of-pearl, etc., manufactures.either of these substances is the component material of chief value, not specially provided for; manufactures of mother-of-pearl, shell, plaster of Paris, and india rubber known as “hard rubber,” or of wliich these substances or any of them is the component material of chief value, not specially provided for; and shells and pieces of shells engraved, cut, ornamented, or otherwise manufactured, 35 per centum ad valorem. Par. 1441. Electrical insulators and other articles, wholly or Electrical insulators, etc.partly manufactured, composed wholly or in chief value of shellac, copal, or synthetic phenolic resin, not specially provided for, 30 per centum ad valorem. Par. 1442. Moss and sea grass, eelgrass, and seaweeds, if manufactured Moss, seaweeds, etc., manufactured.or dyed, 10 per centum ad valorem. Par. 1443. Musical instruments and parts thereof, not specially Musical instruments.provided for, pianoforte or player actions and parts thereof, cases or musical instruments, pitch pipes, tuning forks, timing hammers, and metronomes, strings for musical instruments composed wholly or in part of steel or other metal, all the foregoing, 40 per centum 920schedule 14.Sundries.ad valorem; tuning pins, $1 per thousand and 35 per centum ad valorem; violins, violas, violoncellos, and double basses, of all sizes, wholly or partly manufactured or assembled, $1 each and 35 per centum ad valorem; unassembled parts of the foregoing, 40 per centum ad valorem. Par. 1444. Phonographs, etc. Phonographs, gramophones, graphophones, and similar articles, and parts thereof, not specially provided for, 30 per centum ad valorem; needles for phonographs, gramophones, graphophones, and similar articles, 45 per centum ad valorem. Par. 1445. Calender rolls, etc. Rolls: Calender rolls or bowls made wholly or in chief value of cotton, paper, husk, wool, or mixtures thereof, or stone of any nature, compressed between and held together by iron or steel heads or washers fastened to iron or steel mandrels or cores, suitable for use in calendering, embossing, mangling, or pressing operations, 35 per centum ad valorem. Par. 1446. Rosaries, etc. Rosaries, chaplets, and similar articles of religious devotion, of whatever material composed (except if made in whole or in part of gold, silver, platinum, gold plate, silver plate, or precious or imitation precious stones), valued at not more than $1.25 per dozen, 15 per centum ad valorem; valued at more than $1.25 per dozen, 30 per centum ad valorem; any of the foregoing if made in whole or in part of gold, silver, platinum, gold plate, silver plate, or precious or imitation precious stones, 50 per centum ad valorem. Par. 1447. Sponges. Sponges, 15 per centum ad valorem; manufactures of sponges, or of which sponge is the component material of chief value, not specially provided for, 25 per centum ad valorem. Par. 1448. Violin rosin. Violin rosin, 15 per centum ad valorem. Par. 1449. Works of art, not specially provided for. Works of art, including paintings in oil or water colors, pastels, pen and ink drawings, and copies, replicas, or reproductions of any of the same; statuary, sculptures, or copies, replicas, or reproductions thereof; and etchings and engravings; all the foregoing, not specially provided for, 20 per centum ad valorem. Par. 1450. Peat moss. Peat moss, 50 cents per ton. Par. 1451. Pencils, crayons, etc. Pencils of paper, wood, or other material not metal, filled with lead or other material, pencils of lead, crayons, including charcoal crayons or fusains, and mechanical pencils, not specially provided for, 45 cents per gross and 25 per centum ad valorem; pencil point protectors, and clips, whether separate or attached to pencils, 25 cents per gross; pencils stamped with names other than the manufacturers’ or the manufacturers’ trade name or trade-mark, 50 cents per gross and 25 per centum ad valorem; slate pencils, not in wood, 25 per centum ad valorem. Par. 1452. Pencil leads, etc. Pencil leads not in wood or other material, 6 cents per gross; leads, commonly known as refills, black, colored, or indelible, not exceeding six one-hundredths of one inch in diameter and not exceeding two inches in length, 10 cents per gross, and longer leads shall pay in proportion in addition thereto; colored or crayon leads, copy or indelible leads, not specially provided for, 40 per centum ad valorem. Par. 1453. Positives.Photographic cameras, etc.Moving-picture films. Photographic cameras and parts thereof, not specially provided for, 20 per centum ad valorem; photographic dry plates, not specially provided for, 15 per centum ad valorem; photographic and moving-picture films, sensitized but not exposed or developed, four-tenths of 1 cent per linear foot of the standard width of one and three-eighths inches, and all other widths shall pay duty in Exposed negatives.equal proportion thereto; photographic-film negatives, imported in any form, for use in any way m connection with moving-picture exhibits, or for making or reproducing pictures for such exhibits, exposed but not developed, 2 cents per linear foot; exposed and Positives.developed, 3 cents per linear foot; photographic-film positives, 921schedule 14.Sundries.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 *Provisos*.American moving pictures exposed abroad.per linear foot: *Provided*, That upon the importation of photo-graphic and motion-picture films or film negatives taken from the United States and exposed in a foreign country by an American producer of motion pictures operating temporarily in said foreign country in the course of production of a picture 60 per centum or more of which is made in the United States the duty shall be 1 cent per linear foot, and the Secretary of the Treasury shall prescribe such rules and regulations as may be necessary for the entry of such films or film negatives under this proviso: *Provided further*, That Censorship.all photographic films imported under this Act shall be subject to such censorship as may be imposed by the Secretary of the Treasury. Par. 1454. Pipes and smokers’ articles: Common tobacco pipes Pipes and smokers-articles.and pipe bowls made wholly of clay, valued at not more than 40 cents per gross, 15 cents per gross; valued at more than 40 cents per gross, 45 per centum ad valorem; pipe bowls commercially known as stummels; pipes, cigar and cigarette holders, not specially provided for, and mouthpieces for pipes, cigar and cigarette holders, all the fore-going of whatever material composed, and in whatever condition of manufacture, whether wholly or partly finished, or whether bored or unbored; pouches for chewing or smoking tobacco, cases suitable for pipes, cigar and cigarette holders, finished or partly finished; cigarette books, cigarette-book covers, cigarette paper in all forms, except cork paper; and all smokers’ articles whatsoever, and parts thereof, finished or unfinished, not specially provided for, of whatever material composed, except china, porcelain, parian, bisque, earthen or stone ware, 60 per centum ad valorem; meerschaum, crude or unmanufactured, Exceptions.Meerschaum.20 per centum ad valorem. Par. 1455. All thermostatic bottles, carafes, jars, jugs, and other Thermostatic bottles, etc.thermostatic containers, or blanks and pistons of such articles, of whatever material composed, constructed with a vacuous or partially vacuous insulation space to maintain the temperature of the con-tents, whether imported, finished or unfinished, with or without a jacket or casing of metal or other material, shall pay the following rates of duty, namely: Having a capacity of one pint or less, 15 cents each; having a capacity of more than one pint, 30 cents each; and in addition thereto, on all of the foregoing, 45 per centum ad valorem; parts of any of the foregoing not including those above mentioned, 55 per centum ad valorem: *Provided*, That all articles specified in *Provisos*.Marking required.this paragraph when imported shall have the name of the maker or purchaser and beneath the same the name of the country of origin legibly, indelibly, and conspicuously etched with acid on the glass part, and die stamped on the jacket or casing of metal or other material, in a place that shall not be covered thereafter: *Provided further*, On wrapper, etc.That each label, wrapper, box, or carton in which any of the foregoing are wrapped or packed, when imported, shall have the name of the maker or purchaser and beneath the same the name of the country of origin legibly, indelibly, and conspicuously stamped or printed thereon. Par. 1456. Umbrellas, parasols, and sunshades covered with Umbrellas, etc.material other than paper or lace, not embroidered or appliqued, 40 per centum ad valorem; handles and sticks for umbrellas, parasols, sunshades, and walking canes, finished or unfinished, 40 per centum ad valorem. Par. 1457. Waste, not specially provided for, 10 per centum ad Waste.valorem. 922 Par. 1458. schedule 14.Sundries.White beeswax.Non enumerated articles.Raw, etc.Manufactured. White bleached beeswax, 25 per centum ad valorem. Par. 1459. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles not enumerated or provided for, a duty of 10 per centum ad valorem, and on all articles manufactured, in whole or in part, not specially provided for, a duty of 20 per centum ad valorem. Par. 1460. Articles similar to enumerated. That each and every imported article, not enumerated in this Act, which is similar, either in material, quality, texture, or the use to which it may be applied to any article enumerated in this Act as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any Resembling two or more.of 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 non-enumerated article the same rate of duty as is chargeable on the Of two or more materials.article 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 Meaning of “component material of chief value”of chief value; and the words “component material of chief value,” wherever used in this Act, shall be held to mean that component material which shall exceed in value any other single component Determination of value.material of the article; and the value of each component material shall be determined by the ascertained value of such material in Highest rate applicable.its condition as found in the article. If two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest of such rates. TITLE II.TITLE II. free list.Free List. Section 201. Articles exempt from duty.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, when imported into the United States or into any of its possessions (except the Philippine Islands, the Virgin Islands, and the islands of Guam and Tutuila), shall be exempt from duty: schedule 15.schedule 15. Par. 1501. Acids and acid anhydrides. Acids and acid anhydrides: Chromic acid, hydrofluoric acid, hydrochloric or muriatic acid, nitric acid, sulphuric acid or oil of vitriol, and mixtures of nitric and sulphuric acids, valerianic acid, and all anhydrides of the foregoing not specially provided for. Par. 1502. Crude medicinal plants, etc. Aconite, aloes, asafetida, cocculus indicas, ipecac, jalap, manna; marshmallow or althea root, leaves and flowers; maté, and pyrethrum or insect flowers, all the foregoing which are natural and uncompounded 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 proper packing and the prevention of decay or deterioration pending *Proviso*.Alcohol prohibition.manuacture: *Provided*, That no article containing alcohol shall be admitted free of duty under this paragraph. Par. 1503. Agates. Agates, unmanufactured. Par. 1504. Agricultural implemeats. Agricultural implements: Plows, tooth or 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, cream separators valued at not more than $50 each, and all other agricultural implements of any kind or description, not specially provided for, 923whether in whole or in parts, including repair parts: *Provided*, That free list.*Proviso*.Dutiable articles excepted.no article specified by name in Title I shall be free of duty under this paragraph. Par. 1505. Albumen, not specially provided for.Albumen.Animals for breeding, Par. 1506. Any animal imported by a citizen of the United States specially for breeding purposes, shall be admitted free, whether intended to be used by the importer himself or for sale for such purposes, except black or silver foxes: *Provided*, That no such animal *Provisos*.Registered breed only.shall be admitted free unless pure bred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed: *Provided further*, That the certificate of such Pedigree certificate required.record and pedigree 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 Official determination, etc.shall require a certificate 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 Enforcement regulations.regulations as may be required for the strict enforcement of this provision. Horses, mules, asses, cattle, sheep, and other domestic animals Domestic animals temporarily crossing frontier.*Post*, p. 1562.straying across the boundary line into any 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 eight months, in which case they shall be free of duty, under regulations to be prescribed by the Secretary of the Treasury: *And provided further*, That the *Proviso*.Application extended.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. Par. 1507. Animals brought into the United States temporarily Animals temporarily brought for breeding, exhibition, etc.for a 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 Bond required.with regulations prescribed by the Secretary of the Treasury; also Teams of immigrants.teams 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 Wild animals, not for sale.Secretary of the Treasury may prescribe; and wild animals and birds intended for exhibition in zoological collections for scientific or educational purposes, and not for sale or profit. Par. 1508. Antimony ore.Antimony ore. Par. 1509. Annatto and all extracts of, archil or archil liquid, Annatto, etc.cochineal, cudbear, gambier, litmus prepared or unprepared; all of the foregoing not containing alcohol. Par. 1510. Antitoxins, vaccines, viruses, serums, and bacterins, Therapeutic serums, etc.used for therapeutic purposes. Par. 1511. Arrowroot in its natural state and not manufactured.Arrowroot. Par. 1512. Sulphide of arsenic.Sulphide of arsenic. Par. 1513. Arsenious acid or white arsenic.Arsenious acid. Par. 1514. Articles the growth, produce, or manufacture of the Domestic articles returned by exporter.United States, when returned after having been exported, without 924free list.having been advanced in value or improved in condition by any process of manufacture or other means if imported by or for the Containers filled with foreign products.account of the person who exported them from the United States; 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 exported from the United Identification, etc.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 internal-revenue tax at the time of exportation, such tax shall be proved to have been paid before exportation Photographic plates, etc.and not refunded; photographic dry plates and films of American manufacture (except moving-picture films), exposed abroad, whether developed or not, and photographic films 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 Articles repaired abroad, dutiable.prescribed by the Secretary of the 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 *Provisos*.Drawback, etc., exceptions.be prescribed by the Secretary 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 Reimported tobacco.exported under any provision of law: *Provided further*, That when manufactured tobacco which has been exported without payment of internal-revenue tax shall be reimported it shall be retamed in the custody of the collector of customs until internal-revenue stamps in payment of the legal duties shall be placed thereon: Dutiable animals excepted.*Ante>*, p. 923.Asbestos.*And provided further*, That the provisions of this paragraph shall not apply to animals made dutiable under the provisions of paragraph 1506. Par. 1515. Asbestos, unmanufactured, asbestos crudes, fibers, stucco, and sand and refuse containing not more than 15 per centum of foreign matter. Par. 1516. Waste bagging. Waste bagging, and waste sugar sack cloth. Par. 1517. Bananas. Bananas, green or ripe. Par. 1518. Quinine barks. Barks, cinchona or other, from which quinine may be extracted. Par. 1519. Broken bells. Bells, broken, and bell metal, broken and fit only to be remanufactured. Par. 1520. Bibles. Bibles, comprising the books of the Old or New Testament, or both, bound or unbound. Par. 1521. Binding twine. All binding twine manufactured from New Zealand hemp, henequen, 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. Par. 1522. Bread.*Proviso*.Yeast requirement. Bread: *Provided*, That no article shall be exempted from duty as bread unless yeast was the leavening substance used in its preparation. Par. 1523. Fish sounds. Fish sounds, crude, dried or salted for preservation only, and unmanufactured, not specially provided for. Par. 1524. Dried blood. Blood, dried, not specially provided for. 925 Par. 1525. Bolting cloths composed of silk, imported expressly free list.Bolting cloths.for milling purposes, and so permanently marked as not to be avail-able for any other use. Par. 1526. Bones: Crude, steamed, or ground; bone dust, bone Fertilizing bones, etc.meal, and bone ash; and annual carbon suitable only for fertilizing purposes. Par. 1527. Books, engravings, photographs, etchings, bound or Books, etc., for Government use.unbound, maps and charts imported by authority or for the use of the United States or for the use of the Library of Congress. Par. 1528. Hydrographic charts and publications issued for Hydrographic charts, foreign public documents, etc.their subscribers or exchanges by scientific or literary associations or academies, and publications of individuals for gratuitous private circulation, not advertising matter, and public documents issued by foreign Governments; books, maps, music, engravings, photographs, Books, etc., printed more than 20 years when Imported.etchings, lithographic prints, bound or unbound, and charts, which have been printed more than twenty years at the time of importation: *Provided*, That where any such books have been rebound wholly or *Proviso*.Leather rebound.*Ante*, p. 911.in part in leather within such period, the binding so placed upon such books shall be dutiable as provided in paragraph 1310. Par. 1529. Books and pamphlets printed wholly or chiefly in Books in other languages.languages other than English; books, pamphlets, and music, in raised print, used exclusively by or for the blind; Braille tablets, For the blind.cubarithms, special apparatus and objects serving to teach the blind, including printing apparatus, machines, presses, and types for the use and benefit 01 the blind exclusively. Par. 1530. Any society or institution incorporated or established Books, etc., for public societies, etc.solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or any college, academy, school, or seminary of learning in the United States, or any State or public library, may import free of duty any book, map, music, engraving, photograph, etching, lithographic print, or chart, for its own use or for the encouragement of the line arts, and not for sale, under such rules and regulations as the Secretary of the Treasury may prescribe. Par. 1531. Books, libraries, usual and reasonable furniture, and Books, household effects, etc., used abroad.similar household effects of persons or families from foreign countries if actually used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. Par. 1532. Borax, crude or unmanufactured, and borate of lime, Borax.borate of soda, and other borate material, crude and unmanufactured, not specially provided for. Par. 1533. Brass, old brass, clippings from brass or Dutch metal, Brass, old.all the foregoing, fit only for remanufacture. Par. 1534. Brazilian or pichurim beans.Brazilian beans. Par. 1535. Brazilian pebble, unwrought or unmanufactured.Brazilian pebble. Par. 1536. Brick, not specially provided for: *Provided*, That if Brick.*Proviso*.Counter vailing duty, from country taxing American product.any country, dependency, province, or other subdivision of government imposes a duty on such brick imported from the United States, an equal duty shall be imposed upon such brick coming into the United States from such country, dependency, province, or other subdivision of government. Par. 1537. Bristles, crude, not sorted, bunched, or prepared.Bristles. Par. 1538. Broom corn.Broom corn. Par. 1539. Bullion, gold or silver.Bullion. Par. 1540. Burgundy pitch.Burgundy pitch. Par. 1541. Calcium: Acetate, chloride, crude; nitrate, and cyanamid Calcium.or lime nitrogen: *Provided*, That if any country, dependency, *Proviso*.Countervailing duty, from country taxing American product.province, or other subdivision of government imposes a duty on calcium acetate, when imported from the United States, an equal duty shall be imposed upon such article coming into the United States from 926free list.such country, dependency, province, or other subdivision of government Par. 1542. Typesetting, typewriting, road, etc., machines. Linotype and all typesetting machines, typewriters, shoe machinery, 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 in whole or in parts, including repair parts. Par. 1543. Hydraulic cement.*Proviso*.Countervailing duty, from country taxing American product. Cement: Roman, Portland, and other hydraulic: *Provided*, That if any country, dependency, province, or other sub-division of government imposes a duty on such cement imported from the United States, an equal duty shall be imposed upon such cement coming into the United States from such country, dependencia province, or other subdivision of government. Par. 1544. Cerite. Cerite or cerium ore. Par. 1545. Chalk. Chalk, crude, not ground, bolted, precipitated, or otherwise manufactured. Par. 1546. Chestnuts. Chestnuts, including marrons, crude, dried, baked, prepared or preserved in any manner. Par. 1547. Chromite. Chromite or chrome ore. Par. 1548. Coal, etc. 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: *Proviso*.Countervailing duty, from country taxing American product.*Provided*, That if any country, dependency, province, or other subdivision of government imposes a duty on any article specified in this paragraph, when imported from the United States, an equal duty shall be imposed upon such article coming into the United States from such country, dependency, province, or other subdivision of government. Par. 1549. Coal-tar products. Coal-tar products: Acenaphthene, anthracene having a purity of less than 30 per centum, benzene, carbazole having a purity of less than 65 per centum, cumene, cymene, fluorene, methylanthracene, methylnaphthalene, naphthalene which after the removal of all the water present has a solidifying point less than seventy-nine degrees centigrade, pyridine, toluene, xylene, dead or creosote oil, anthracene oil, pitch of coal tar, pitch of blast-furnace tar, pitch of oil-gas tar, pitch of water-gas tar, crude coal tar, crude blast-furnace tar, crude oil-gas tar, crude water-gas tar, all other distillates of any of these tars which on being subjected to distillation yield in the portion dis-tilling below one hundred and ninety degrees centigrade a quantity of tar acids less than 5 per centum of the original distillate, all mixtures of any of these distillates and any of the foregoing pitches, and all other materials or products that are found naturally in coal tar, Not specially provided for, etc.*Ante*, pp. 861, 862.whether produced or obtained from coal tar or other source, and not specially provided for in paragraph 27 or 28 of Title I of this Act. Par. 1550. Cobalt. Cobalt and cobalt ore. Par. 1551. Cocoa. Cocoa or cacao beans. Par. 1552. Coffee. Coffee. Par. 1553. Coins. Coins of gold, silver, copper, or other metal. Par. 1554. Coir. Coir, and coir yam. Par. 1555. Composition metal. Composition metal of which copper is the component material of chief value, not specially provided for. Par. 1556. Copper. Copper ore; regulus of, and black or coarse copper, and cement copper; 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. Par. 1557. Blue vitriol, verdigris. Copper sulphate or blue vitriol; copper acetate and subacetate or verdigris. Par. 1558. Coral. Coral, marine, uncut, and unmanufactured. Par. 1559. Cork wood, etc. Cork wood, or cork bark, unmanufactured, and cork waste, shavings, and cork refuse of all kinds. 927 Par. 1560. Cotton and cotton waste.free list.Cotton.Cryolite.Crude mineral supstances. Par. 1561. Cryolite, or kryolith. Par. 1562. Metallic mineral substances in a crude state, and metals unwrought, whether capable of being wrought or not, not specially provided for. Par. 1563. Curry, and curry powder.Curry. Par. 1564. Cuttlefish bone.Cuttlefish. Par. 1565. Cyanide: Potassium cyanide, sodium cyanide, all Cyanides.cyanide salts and cyanide mixtures, combinations, and compounds containing cyanide, not specially provided for. Par. 1566. Glaziers’ and engravers’ diamonds, unset; miners’ Glaziers’, etc., diamonds.diamonds. Par. 1567. Drugs such as barks, beans, berries, buds, bulbs, bulbous Crude vegetable or animal drugs, not edible.roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, herbs, leaves, lichens, mosses, logs, roots, stems, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, and all other drugs of vegetable or animal origin; all of the foregoing which are natural and uncompounded drugs and not edible, and not specially provided for, 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 *Proviso*.Alcohol exclusion.admitted free of duty under this paragraph. Par. 1568. Dyeing or tanning materials: Fustic wood, hemlock Vegetable dyeing or tanning materials.bark, logwood, mangrove bark, oak bark, quebracho wood, wattle bark, dividivi, myrobalans fruit, sumac, valonia, nutgalls or gall nuts, and all articles of vegetable origin used for dyeing, coloring, staining, or tanning, all the foregoing, whether crude or advanced in value or condition by shredding, grinding, chipping, crushing, or any similar process; all the foregoing not containing alcohol and not Alcohol exclusion.specially provided for. Par. 1569. Eggs of birds, fish, and insects (except fish roe for food Eggs.*Proviso*.of wild birds prohibited.purposes): *Provided*, That the importation of eggs of wild birds is prohibited, except eggs of game birds imported for propagating purposes under regulations prescribed by the Secretary of Agriculture, and specimens imported for scientific collections. Par. 1570. Emery ore and corundum ore, and crude artificial Emery, etc.abrasives. Par. 1571. Enfleurage greases, floral essences and floral concretes: Floral greases, etc.*Proviso*.Alcohol exclusion.*Provided*, That no article mixed or compounded or containing alcohol shall be exempted from duty under this paragraph. Par. 1572. Fans, common palm-leaf, plain and not ornamented or Palm leaf fans, etc.decorated in any manner, and palm leaf in its natural state not colored, dyed, or otherwise advanced or manufactured. Par. 1573. Ferrous sulphate or copperas.Copperas. Par. 1574. Fibrin, in all forms.Fibrin. Par. 1575. Fish imported to be used for purposes other than human Nonedible fish.consumption. Par. 1576. Fishskins, raw or salted.Fishskins. Par. 1577. Flint, flints, and flint stones, unground.Flint. Par. 1578. Fossils.Fossils. Par. 1579. Furs and fur skins, not specially provided for, undressed.Furs, undressed. Par. 1580. Gloves made wholly or in chief value of leather made Leather gloves.from hides of cattle of the bovine species. Par. 1581. Goldbeaters’ molds and goldbeaters’ skins.Goldbeaters’ molds, etc. Par. 1582. Grasses and fibers: Istle or Tampico fiber, jute, jute Textile grasses, unmanufactured.butts, manila, sisal, henequen, sunn, and all other textile grasses or fibrous vegetable substances, not dressed or manufactured in any manner, and not specially provided for. 928 Par. 1583. free list.Fertilizers. Guano, basic slag, ground or unground, manures, and all other substances used chiefly for fertilizer, not specially provided *Proviso*.Dutiable, excepted.for: *Provided*, That no article specified by name in Title I shall be free of duty under this paragraph. Par. 1584. Gums and resins. Gums and resins: Damar, kauri, copal, dragon’s blood, kadaya, sandarac, tragacanth, tragasol, and other gums, gum resins, and resins, not specially provided for. Par. 1585. Explosives. Gunpowder, sporting powder, and all other explosive *Proviso*.Countervailing duty, from country taxing American product.substances not specially provided for: *Provided*, That if any country, dependency, province, or other subdivision of government imposes a duty on any article specified in this paragraph, when imported from the United States, an equal duty shall be imposed upon such article coming into the United States from such country, dependency, province, or other subdivision of government. Par. 1586. Unmanufactured animal hair. Hair of horse, cattle, and other animals, cleaned or uncleaned, drawn or undrawn, but unmanufactured, not specially provided for. Par. 1587. Glue stock. Hide cuttings, raw, with or without hair, ossein, and ail other glue stock. Par. 1588. Rawhide rope. Rope made of rawhide. Par. 1589. Cattle hides. Hides of cattle, raw or uncured, or dried, salted, or pickled. Par. 1590. Hones. Hones and whetstones. Par. 1591. Hoofs. Hoofs, unmanufactured. Par. 1592. Horns. Horns and parts of, including horn strips and tips, unmanufactured. Par. 1593. Ice. Ice. Par. 1594. India rubber, guttapercha, etc. India rubber and guttapercha, crude, including jelutong or pontianak, guayule, gutta balata, and gutta siak, and scrap or refuse india rubber and guttapercha fit only for remanufacture. Par. 1595. Iodine, crude. Iodine, crude. Par. 1596. Iridium, etc. Iridium, osmium, paladium, rhodium, and ruthenium and native combinations thereof with one another or with platinum. Par. 1597. Iron ore. Iron ore, including manganiferous iron ore, and the dross or residuum from burnt pyrites. Par. 1598. Ivory tusks. Ivory tusks in their natural state or cut vertically across the grain only, with the bark left intact. Par. 1599. Jet. Jet, unmanufactured. Par. 1600. Joss stick. Joss stick or joss light. Par. 1601. Junk. Junk, old. Par. 1602. Kelp. Kelp. Par. 1603. Kieserite. Kieserite. Par. 1604. Lac. Lac, crude, seed, button, stick, or shell. Par. 1605. Lava. Lava, unmanufactured. Par. 1606. Leather. Leather: All leather not specially provided for; harness, saddles, and saddlery, in sets or parts, except metal parts, finished or unfinished, and not specially provided for; leather cut into shoe uppers, vamps, soles, or other forms suitable for conversion into manufactured articles; and leather shoe laces, finished or unfinished. Par. 1607. Boots and shoes. Boots and shoes made wholly or in chief value of leather. Par. 1608. Leeches. Leeches. Par. 1609. Asphaltum, etc. Limestone-rock asphalt; asphaltum and bitumen. Par. 1610. Lemon juice, etc. Lemon juice, lime juice, and sour orange juice, all the foregoing containing not more than 2 per centum of alcohol. Par. 1611. Lifeboats, etc. Lifeboats and life-saving apparatus specially imported by societies and institutions incorporated or established to encourage the saving of human life. Par. 1612. Lithographic stones. Lithographic stones, not engraved. 929 Par. 1613. Loadstones.free list.Loadstones.Manuscripts. Par. 1614. Manuscripts, not specially provided for. Par. 1615. Marrow, crude.Marrow. Par. 1616. Mechanically ground wood pulp, Wood pulp.chemical wood pulp, unbleached or bleached. Par. 1617. Medals of gold, silver, or copper, and other metallic Medals, etc.articles actually bestowed by foreign countries or citizens of foreign countries as trophies or prizes, and received and accepted as honorary distinctions. Par. 1618. Mineral salts obtained by evaporation from mineral Mineral salts.waters, when accompanied by a duly authenticated certificate and satisfactory proof showing that they are in no way artifically prepared and are only the product of a designated mineral spring. Par. 1619. Minerals, crude, or not advanced in value or condition Crude minerals.by refining or grinding, or by other process of manufacture, not specially provided for. Par. 1620. Models of inventions and of other improvements Models of Inventions.in the arts, to be used exclusively as models and incapable of any other use. Par. 1621. Monazite sand and other thorium ores.Thorium ores. Par. 1622. Moss, seaweeds, and vegetable substances, crude or Moss, etc., crude.unmanufactured, not specially provided for. Par. 1623. Needles, hand sewing or darning.Sewing needles, etc. Par. 1624. Nets or sections of nets for use in otter trawl fishing, if Otter fishing nets.composed wholly or in chief value of manila or vegetable fiber. Par. 1625. Newspapers and periodicals; but the term “periodicals” Newspapers and periodicals.Conditions.as herein used shall be understood to embrace only unbound or paper-covered 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. Par. 1626. Oil-bearing seeds and nuts: Copra, hempseed, palm Oil-bearing seeds and nuts.*Post*, p.1816.nuts, palm-nut kernels, tung nuts, rapeseed, perilla and sesame seed; seeds and nuts, not specially provided for, when the oils derived therefrom are free of duty. Par. 1627. Nux vomica.Nux vomica. Par. 1628. Oakum.Oakum. Par. 1629. Oil cake and oil-cake meal.Oil cake. Par. 1630. Oils, animal: Spermaceti, whale, and other fish oils of Oils.Fish, of American fisheries, etc.American fisheries, and all fish and other products of such fisheries; and all cod and cod-liver oil. Par. 1631. Oils, distilled or essential: Anise, bergamot, bitter Distilled or essential.almond, camphor, caraway, cassia, cinnamon, citronella, geranium, lavender, lemon-grass, lime, lignaloe or bois de rose, neroli or orange flower, origanum, palmarosa, pettigram, rose or otto of roses, rosemary, spike lavender, thyme, and ylangylang or cananga: *Provided*, *Proviso*.Alcohol exclusion.That no article mixed or compounded or containing alcohol shall be exempted from duty under this paragraph. Par. 1632. Oils, expressed or extracted: Croton, palm, palm-kernel, Expressed or extracted.perilla, sesame, and sweet almond; 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 and Japanese tung oils; and nut oils not specially provided for. Par. 1633. Oils, mineral: Petroleum, crude, fuel, or refined, and Mineral.all distillates obtained from petroleum, including kerosene, benzine, naphtha, gasoline, paraffin, and paraffin oil, not specially provided for. Par. 1634. Ores of gold, silver, or nickel; nickel matte; ores of Ores, gold, silver, etc.the platinum metals; sweepings of gold and silver. 930 Par. 1635. free list.Duplex decalcomama paper.Parchment.Horse pads.Mother of pearl, etc. Duplex decalcomania paper not printed. Par. 1636. Parchment and vellum. Par. 1637. Pads for horses. Par. 1638. Pearl, mother of, and shells, not sawed, cut, flaked, polished, or otherwise manufactured, or advanced in value from the natural state. Par. 1639. Personal effects of citizens dying abroad. Personal effects, not merchandise, of citizens of the United States dying in foreign countries. Par. 1640. Phosphates. Phosphates, crude, and apatite. Par. 1641. Fancy, etc., pigeons. Pigeons, fancy or racing. Par. 1642. Plants, etc., for the Government. Plants, trees, shrubs, roots, seed cane, seeds, and other material for planting, imported by the Department of Agriculture or the United States Botanic Garden. Par. 1643. Gypsum, crude. Plaster rock or gypsum, crude. Par. 1644. Platinum. Platinum, unmanufactured or in ingots, bars, sheets, or plates not less than one-eighth of one inch in thickness, sponge, or scrap. Par. 1645. Potash salts. Potassium chloride or muriate of potash, potassium sulphate, kainite, wood ashes and beet-root ashes, and all crude potash salts not specially provided for. Par. 1646. Saltpeter. Potassium nitrate or saltpeter, crude. Par. 1647. Professional hooks, tools, etc., of immigrants. Professional books, implements, instruments, and tools of trade, occupation, or employment in the actual possession of persons emigrating to the United States owned and used by them Restrictions.abroad; but this exemption shall not be construed to include machinery or other articles imported for use in any manufacturing establishment, or for any other person or persons, or for sale, nor shall it be construed to include theatrical scenery, properties, and Temporary admission of theatrical properties, etc.apparel; but such articles 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, shall be admitted free of duty under such regulations as the Secretary of the Treasury Bond.may prescribe; but bonds 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 *Proviso*.Extension of time.such importation: *Provided*, That 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. Par. 1648. Pulu. Pulu. Par. 1649. Quinine. Quinine sulphate and all alkaloids and salts of alkaloids derived from cinchona bark. Par. 1650. Radium, etc. Radium, and salts of, and radioactive substitutes. Par. 1651. Crude paper stock. Rag pulp; 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, including old gunny cloth, and old gunny bags, used chiefly for paper making, and no longer suitable for bags. Par. 1652. Rennet. Rennet, raw or prepared. Par. 1653. Patna rice. Patna rice cleaned tor use in the manufacture of canned foods. Par. 1654. Sago. Sago, crude, and sago flour. Par. 1655. Sausage casings, etc. Sausage casings, weasands, intestines, bladders, tendons, and integuments, not specially provided for. Par. 1656. Fresh sea fish. Fresh sea herring and smelts and tuna fish, fresh, frozen, or packed in ice. Par. 1657. Seeds. Seeds: Chickpeas or garbanzos, cowpeas, and sugar beets. Par. 1658. Selenium. Selenium, and salts of. Par. 1659. Sheep dip. Sheep dip. 931 Par. 1660. Shingles.free list.Shingles.Shotgun barrels.Shellfish. Par. 1661. Shotgun barrels, in single tubes, forged, rough bored. Par. 1662. Shrimps, lobsters, and other shellfish, fresh, frozen, packed in ice, or prepared or preserved in any manner, and not specially provided for. Par. 1663. Silk cocoons and silk waste.Silk cocoons. Par. 1664. Silk, raw, in skeins reeled from the cocoon, or rereeled, Raw silk.but not wound, doubled, twisted, or advanced in manufacture in any way. Par. 1665. Skeletons and other preparations of anatomy.Skeletons. Par. 1666. Skins of all kinds, raw, and hides not specially provided Skins and hides.for. Par. 1667. Sodium: Nitrate, sulphate, crude, or salt cake, and Sodium.niter cake. Par. 1668. Specimens of natural history, botany, and mineralogy, Natural history specimens.when imported for scientific public collections, and not for sale. Par. 1669. Spunk.Spunk. Par. 1670. Spurs and stilts used in the manufacture of earthen, Spurs and stilts.porcelain, or stone ware. Par. 1671. Stamps: Foreign postage or revenue stamps, canceled Foreign stamps.or uncanceled, and foreign government stamped post cards bearing no other printing than the official imprint thereon. Par. 1672. Standard newsprint paper.Newsprint paper. Par. 1673. Statuary and casts of sculpture for use as models or for Statuary, regalia, etc,, not for safe.art educational purposes only; regalia and gems, where specially imported in good faith for the use and by order of any society incorporated Conditions.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 the term “regalia” as herein used shall be held to embrace only Meaning of “regalia.”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. Par. 1674. Altars, pulpits, communion tables, baptismal fonts, Altars, statuary, etc., for religious uses.shrines, or parts of any of the foregoing, and statuary, imported in good faith tor presentation (without charge) to, and for the use of, any corporation or association organized and operated exclusively for religious purposes. Par. 1675. Stone and sand: Burrstone in blocks, rough or unmanufactured; Stone and sand, crude.quartzite; traprock; rottenstone, tripoli, and sand, crude or manufactured; cliff stone, freestone, granite, and sand-stone, unmanufactured, and not suitable for use as monumental or building stone: all of the foregoing not specially provided for. Par. 1676. Strontianite or mineral strontium carbonate and celestite Strontianite.or mineral strontium sulphate. Par. 1677. Sulphur in any form, and sulphur ore, such as pyrites Sulphur.or sulphuret of iron in its natural state, and spent oxide of iron, containing more than 25 per centum of sulphur. Par. 1678. Tagua nuts.Tagua nuts. Par. 1679. Tamarinds.Tamarinds. Par. 1680. Tapioca, tapioca flour, and cassava.Tapioca. Par. 1681. Tar and pitch of wood.Tar and pitch. Par. 1682. Tea not specially provided for, and tea plants: *Provided*, Tea.*Provisos.*Tax on containers.That all cans, boxes, and other immediate containers, including paper, and other wrappings of tea in packages of less than five pounds each, and all intermediate containers of such tea, shall be 932free list.Impure tea laws not affected.Vol. 29, p. 604; Vol. 35, p. 163; Vol. 41, p. 712.dutiable at the rate chargeable thereon if imported empty: *Provided further*, That nothing 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 2, 1897, and any Act amendatory thereof. Par. 1683. Teeth. Teeth, natural, or unmanufactured. Par. 1684. Tin ore, etc.*Proviso*.Subject to duty when native products, 1,500 tons. Tin ore or cassiterite, and black oxide of tin: *Provided*, That there shall be imposed and paid upon cassiterite, or black oxide of tin, a duty of 4 cents per pound, and upon bar, block, pig tin and grain or granulated, a duty of 6 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, block, and pig tin per year. The President shall make known this fact by proclamation, and thereafter said duties shall go into effect. Par. 1685. Tin in bars, etc. Tin in bars, blocks or pigs, and grain or granulated and scrap tin, including scrap tin plate. Par. 1686. Tobacco stems. Tobacco stems not cut, ground, or pulverized. Par. 1687. Turmeric. Turmeric. Par. 1688. Turpentine. Turpentine, gum and spirits of, and rosin. Par. 1689. Turtles. Turtles. Par. 1690. Uranium. Uranium, oxide and salts of. Par. 1691. Vegetable tallow. Vegetable tallow. Par. 1692. Wafers. Wafers, not edible. Par. 1693. Wax. Wax: Animal, vegetable, or mineral, not specially provided for. Par. 1694. Wax records for export. Disks of soft wax, commonly known as master records, or metal matrices obtained therefrom, for use in the manufacture of sound records for export purposes. Par. 1695. Wearing apparel, etc., of persons from abroad. Wearing apparel, articles of personal adornment, toilet articles, and similar personal effects of persons arriving in the Conditions.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 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: *Proviso*.Jewelry limitations and restrictions on nonresidents.*Provided*, That all jewelry and similar articles of personal adornment having a value of $300 or more, brought in by a nonresident of the United States, shall, if sold within three years after the date of the arrival of such person in the United States, be liable to duty at the rate or rates in force at the time of such sale, to be paid by such person: Effects of returning residents.*Provided further*, That in case of residents of the United States re-turning 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 Amount allowed for personal purchases abroad.regulations to be prescribed by the Secretary of the Treasury: Amount allowed for personal purchases abroad.*Provided further*, That up to but not exceeding $100 in value of articles acquired abroad by such residents of the United States for personal or household use or as souvenirs or curios, but not bought on commission or intended for sale, shall be admitted free of duty. Par. 1696. Whalebone. Whalebone, unmanufactured. Par. 1697. Barbed wire. All barbed wire, whether plain or galvanized. Par. 1698. Witherite. Witherite. Par. 1699. Wood charcoal. Wood charcoal. Par. 1700. Wood.Logs, round timber, etc. Wood: Logs; timber, round, unmanufactured, hewn, sided or squared otherwise than by sawing; pulp woods; round timber used for spars or in building wharves; firewood, handle bolts, shingle bolts; and gun blocks for gunstocks, rough hewn or sawed Boards.or planed on one side; sawed boards, planks, deals, and other lumber. 933free list.not further manufactured than sawed, planed, and tongued and grooved; clapboards, laths, ship timber; all of the foregoing not specially provided for: *Provided*, That if there is imported into the *Proviso*.Negotiations authorized with country imposing duty on lumber exported to United States, to secure removal.United States any of the foregoing lumber, planed on one or more sides and tongued and grooved, manufactured in or exported from any country, dependency, province, or other subdivision of government which imposes a duty upon such lumber exported from the United States, the President may enter into negotiations with such country, dependency, province, or other subdivision of government to secure the removal of such duty, and if such duty is not removed Proclamation if negotiations fail.he may by proclamation declare such failure of negotiations, and in such proclamation shall state the facts upon which his action is taken together with the rates imposed, and make declaration that like and equal rates shall be forthwith imposed as hereinafter provided; whereupon, and until such duty is removed, there shall be Duty equal to that of such country to be imposed.levied, collected, and paid upon such lumber, when imported directly or indirectly from such country, dependency, province, or other subdivision of government, a duty equal to the duty imposed by such country, dependency, province, or other subdivision of government upon such lumber imported from the United States. Par. 1701. Paving posts, railroad ties, and telephone, trolley, Posts, telegraph poles, etc.electric-light, and telegraph poles of cedar or other woods. Par. 1702. Pickets, palings, hoops, and staves of wood of all kinds.Pickets, staves, etc. Par. 1703. Woods: Sticks of partridge, hair wood, pimento, Sticks for umbrellas, etc.orange, myrtle, bamboo, rattan, india malacca joints, and other woods not specially provided for, in the rough, or not further advanced than cut into lengths suitable for sticks for umbrellas, parasols, sunshades, whips, fishing rods, or walking canes. Par. 1704. Original paintings in oil, mineral, water, or other Original paintings, sketches, sculptures, etc.colors, pastels, original drawings and sketches in pen, ink, pencil, or 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” Exclusions.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 paragraph shall not be understood to include any articles of utility, nor such as are made wholly or in part by stenciling or any other mechanical process; and the words “etchings,” Etchings, etc., admitted.“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. Par. 1705. Works of art, drawings, engravings, photographic Works of art, scientific apparatus, etc.For temporary professional exhibition, etc.pictures, 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 Bond required.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 934free list.period for a further term of six months in cases where application therefor shall be made. Par. 1706. For permanent exhibition, by States, societies, etc. Works of art, collections in illustration of the progress of the 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 For public monuments, etc.institution established for the encouragement of the arts, science, agriculture, or education, or for a muncipal corporation, and all like articles 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 Bond required.herein expressed; but bond shall be given, under such rules and regulations as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to this provision, and such articles shall be subject at any time to examination and *Proviso*.Restrictions.inspection by the proper officers of the customs: *Provided*, That the privileges of this and the preceding paragraph shall not be allowed to associations or corporations engaged in or connected with business of a private or commercial character. Par. 1707. Works of American artists abroad, etc., for presentation to institutions, etc. Works of art, productions of American artists residing temporarily abroad, or other works of art, including pictorial paintings on glass, imported expressly for presentation to a national institution or to any State or municipal corporation or incorporated religious society, college, or other public institution, including stained or painted window glass or stained or painted glass windows which are works of art when imported to be used in houses of worship and when ordered after the passage of this Act, valued at SI5 or more Exclusions.per square foot, and excluding any article, in wdiole 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. Par. 1708. Works made over 100 years ago, etc. 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. Par. 1709. Worm gut. Worm gut, unmanufactured. Par. 1710. Zaffer. Zaffer. TITLE III.TITLE III. special provisions.Special Provisions. Sec. 301. Philippine Islands.Articles from, subject to regular duties. 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 *Provisos*.Native and American products excepted.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 hereafter be admitted free of duty: United States articles admitted into the Philippines.*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 935therein, shall be admitted to the Philippine Islands from the United free list.Direct shipment required.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 hereinbefore 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 Through contiguous foreign country Included.Repacking, etc., of articles damaged by casualty.direct shipments shall include shipments in bond through foreign territory contiguous to the United States: *Provided, however*, That if such articles become unpacked while en 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 Articles from the Philippines to pay United States internal revenue taxes.there shall be levied, collected, and paid, in the 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 Commissioncr 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, goods, wares, Exempt from Philippine tax.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 Articles from United States to pay internal revenue tax of Philippines.there shall be levied, collected, and paid in the Philippine 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, goods, Exempt from United States tax.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*, Payments on goods from countries other than United States.That in addition to the customs taxes imposed in the Philip-pine 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*, Revenue collection; payable into insular treasury.That from and after the passage of this Act 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. Sec. 302. That articles, goods, wares, or merchandise going into Porto Rico.Goods to, exempt from United States Internal revenue tax.Porto Rico from the United States shall be exempted from the payment of any tax imposed by the internal-revenue laws of the United States. Sec. 303. That whenever any country, dependency, colony, province, Countervailing duty on imports receiving bounty for manufacture, etc., thereof.or other political subdivision of government, person, partnership, association, cartel, or corporation shall pay or bestow, directly or indirectly, any bounty or grant upon the manufacture or production or export of any article or merchandise manufactured or produced in such country, dependency, colony, province, or other political sub-936special provisions.division 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 the 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 To equal bounty, etc.been changed in condition by remanufacture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties other-wise imposed by this Act, an additional duty equal to the net amount Ascertainment of bounty, etc.of such bounty or grant, 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. Sec. 304. Country of origin to be marked on articles imported.(a) That every article imported into the United States, which is capable of being marked, stamped, branded, or labeled, with-out injury, at the time of its manufacture or production, 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 the country of origin. Said marking, stamping, branding, or labeling shall be as nearly indelible and permanent as the nature of the article will Required before release from customs custody.permit. Any such article held in customs custody shall not be delivered until so marked, stamped, branded, or labeled, and until every such article of the importation which shall have been released from customs custody not so marked, stamped, branded, or labeled, shall be marked, stamped, branded, or labeled, in accordance with such rules and regulations as the Secretary of the Treasury may prescribe. Additional duty if not marked, unless exported.Unless the article is exported under customs supervision, there shall be levied, collected, and paid upon every such article which at the time of importation is not so marked, stamped, branded, or labeled, in addition to the regular duty imposed by law on such article, a duty of 10 per centum of the appraised value thereof, or if such article is free of duty there shall be levied, collected, and paid upon such article a duty of 10 per centum of the appraised value thereof. Marking, etc., on packages.Every package containing any imported article, or articles, shall be marked, stamped, branded, or labeled, in legible English words, so as Required before delivery, etc.to indicate clearly the country of origin. Any such package held in customs custody shall not be delivered unless so marked, stamped, branded, or labeled, and until every package of the importation which shall have been released from customs custody not so marked, stamped, branded, or labeled shall be marked, stamped, branded, or labeled, in accordance with such rules and regulations as the Secretary of the Treasury may prescribe. Regulations to be prescribed.The Secretary of the Treasury shall prescribe the necessary rules and regulations to carry out the foregoing provisions.
(b)Punishment for fraudulently marking, obliterating marks, etc. 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. Sec. 305. Imports prohibited.Obscene books, pictures, etc.(a) 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 937nature, or any drug or medicine, or any article whatever for the prevention special provisions.Drugs, for abortion, etc.Lottery tickets, etc.of conception or for causing unlawful abortion, or any lottery ticket, or any printed paper that may be used as a lottery ticket, or any advertisement of any lottery. No such articles, whether imported Entry forbidden.separately or contained in packages with other goods entitled to entry, shall be admitted to entry; and all such articles shall be proceeded Seizure, etc.against, seized, and forfeited by due course of law. All such prohibited articles and the package in which they are contained 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 that the obscene articles contained in the package were inclosed therein without the knowledge or consent of the importer, owner, agent, or consignee: *Provided*, That the drugs hereinbefore *Proviso*.Drugs in bulk excepted.mentioned, when imported in bulk and not put up for any of the purposes hereinbefore specified, are excepted from the operation of this subsection.
(b)That any officer, agent, or employee of the Government of the Punishment for officers aiding violations.United States who 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 So,000, or by imprisonment at hard labor for not more than ten years, or both.
(c)That any district judge of the United States, within the proper Seizure proceedings, etc.district, before whom complaint in writing of any violation of sub-division
(a)or
(b)of this section is made, founded upon probable cause and supported by oath or affirmation of the complainant, may issue, conformably to the Constitution, a warrant directed to the United States marshal or deputy marshal in the proper district or to a duly accredited customs officer, directing him to search for, seize, and take possession of any article or thing mentioned in such sub-divisions, 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. Sec. 306.
(a)That the importation of neat cattle and the hides Neat cattle and hides.Entry prohibited.of neat cattle from any foreign country into the United States is prohibited under such rules of inspection as the Secretary of Agriculture may determine.
(b)If the Secretary of Agriculture shall determine that such Suspension if country of export free from disease.importation will not tend to the introduction or spread of contagious or infectious diseases among the cattle of the United States, he shall officially notify the Secretary of the Treasury and give public notice that the operation of subdivision
(a)of this section shall be suspended as to any foreign country or countries, or any parts of such country or countries.
(c)That any person convicted of a willful violation of any of the Punishment for violations.provisions of the preceding subsection shall be fined not exceeding S500, or imprisoned not exceeding one year, or both, in the discretion of the court. Sec. 307. That all goods, wares, articles, and merchandise manufactured Convict labor manu factures prohibited entry.wholly or in part in any foreign country by convict labor shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited, and the Secretary Enforcement.of the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement of this provision. 938 Sec. 308. special provisions.Articles admitted free, under bond to export in six months.That the following articles, when not imported for sale or for sale on approval, may be admitted into the United States under such rules and regulations as the Secretary of the Treasury may prescribe, without the payment of duty under bond for their exportation within six months from the date of importation:
(1)Machinery, etc., for repairs. Machinery or other articles to be altered or repaired;
(2)Women’s apparel models. Models of women’s wearing apparel imported by manufacturers for use solely as models in their own establishments, and not for sale;
(3)Molder’s patterns. Molder’s patterns for use in the manufacture of castings;
(4)Samples for orders. Samples solely for use in taking orders for merchandise;
(5)Articles for experiments. Articles intended solely for experimental purposes, and upon satisfactory proof to the Secretary that any such article has been destroyed because of its use for experimental purposes such bond may be canceled without the payment of duty;
(6)Vehicles, boats, horses, etc., for touring, racing, etc. Automobiles, motor cycles, bicycles, airplanes, airships, balloons, motor boats, racing shells and similar vehicles and craft, teams and saddle horses, all of which are brought temporarily into the United States by nonresidents for touring purposes, or for the purposes of taking part in races or other specific contests;
(7)Foreign railroad equipment for emergency repairs. Locomotives, cars and coaches, and repair equipment belonging to railroads brought temporarily into the United States for the purpose of clearing obstructions, fighting fires, or making emergency repairs on lines the property of railroads within the United States; and
(8)Containers for com-pressed gases. Containers for compressed gases which comply with the laws and regulations for the transportation of such containers in the United States. Sec. 309. Foreign war vessels may purchase supplies from warehouses free of tax. That the privilege of purchasing supplies from public warehouses, free of duty, and from bonded manufacturing ware-houses, 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 Reciprocity required.of the United States which may reciprocate such privileges toward the vessels of war of the United States in its ports. Sec. 310. Abandoned goods from vessels sunk in American waters admitted free after two years. That whenever any vessel laden with merchandise, in whole 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 the payment of any duty thereupon, but under such regulations as the Secretary of the Treasury may prescribe. Sec. 311. Bonded manufacturtag warehouses.Products of, for port, free from tax. That all articles manufactured in whole or in part of imported 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: Provisos.Bond required.*Provided*, That the 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 Distilled spirits excluded.Treasury: *Provided further*, That the manufacture of distilled spirits from grain, starch, molasses, or sugar, including all dilutions or mixtures of them or either of them, shall not be permitted in such manufacturing warehouses. Exemption when ex-ported.Whenever goods manufactured in any bonded warehouse established under the provisions of the preceding paragraph shall be exported directly therefrom or shall be duly laden for transportation 939special provisions.and immediate exportation under the supervision of the proper 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 Transfers of materials, etc., to manufacturing warehouse, free of tax.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 of duty from any bonded warehouse into any bonded manufacturing warehouse; but this privilege shall not be held to apply to implements, Construction machinery not included.machinery, or apparatus to be used in the construction or repair of any bonded manufacturing warehouse or for the prosecution of the business carried on therein. Articles or materials received into such bonded manufacturing Supervision of withdrawals. etc.warehouse or articles manufactured therefrom may be withdrawn or removed therefrom 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 the articles by their mark or otherwise, the quantity, the date of exportation, and the name of the vessel: *Provided*, That the by-products incident to the processes of manufacture, *Provisos.*Duty on by-products withdrawn for domestic consumption.Vol. 18, p. 24.including waste derived from cleaning rice in bonded warehouses under the Act of March 24, 1874, 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: *Provided*, That all waste material may be destroyed under Destruction of waste.Supervision of expenses.Government supervision. 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. A careful account shall be kept by the collector of all merchandise Accounts and returns required.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. Before commencing business the proprietor of any manufacturing Statement from proprietor before commencing business.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. Articles manufactured under these provisions may be withdrawn Withdrawals for exports.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: *Provided*, That cigars manufactured in whole of tobacco imported *Proviso.*Conditions on withdrawals for consumption of cigars ‘made wholly of tobacco from one country.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 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. 940 special provisions.Regulations applicable.[R. S., sec. 3433, p. 676](/us/rs/s3433/p676).Vol, 26, p, 614.The provisions of section 3433 of the Revised Statutes shall, so far as may be practicable, apply to any bonded manufacturing ware-house established under this Act and to the merchandise conveyed therein. Sec. 312. Bonded smelting warehouses authorized. 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 warehouses. Ores, etc., admitted to, without paying duty.Ores or crude metals may be removed from the vessel or 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 metals of *Provisos*.Amount of bond.home or foreign production: *Provided*, That the bonds shall be charged with a sum equal in amount to the regular duties which would have been payable on such ores and crude metals if entered for consumption at the time of their importation, and the several Charges against, canceled on export of metal smelted, etc.charges against such bonds shall be canceled upon the exportation or delivery to a bonded manufacturing warehouse established under the preceding section of this title of a quantity of the same kind of metal equal to the quantity of metal producible from the smelting or refining, or both, of the dutiable metal contained in such ores or crude metals, due allowance being made of the smelter wastage as ascertained from time to time by the Secretary of the Treasury: On paying duty on metal withdrawn for domestic consumption.*Provided further*, That the said metals so producible, or any portion thereof, may be withdrawn for domestic consumption or transferred to a bonded customs warehouse and withdrawn therefrom and the several 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 Assaying, etc., on arrival.imported: *Provided further*, That on the arrival of the ores and crude metals at such establishments they shall be sampled and assayed according to commercial methods under the supervision of Supervision of expenses.Government officers: *Provided further*, That all labor performed 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 Regulations to be prescribed.Treasury and at the expense of the manufacturer: *Provided further*, That all regulations for the carrying out of this section shall be Cancellation of charges on export., etc., of excess quantity of dutiable metal transferred from any other smelting warehouse.prescribed by the Secretary of the Treasury: *And provided further*, That the several charges against the bonds of any smelting warehouse established under the provisions of this section may be canceled upon the exportation or transfer to a bonded manufacturing ware-house from any other bonded smelting warehouse established under this section of a quantity of the same kind of metal, in excess of that covered by open bonds, equal to the amount of metal producible from the smelting or refining, or both, of the dutiable metal contained in the imported ores and crude metals, due allowance being made of the smelter wastage as ascertained from time to time by the Secretary of the Treasury. Sec. 313. Drawback of duties. That upon the exportation of articles manufactured or Allowed on export of articles made from imported materials.produced in the United States with the use of imported merchandise, the full amount of the duties paid upon the merchandise so used shall be refunded as drawback, less 1 per centum of such duties, except Wheat flour restrictions.that such duties shall not be so refunded upon the exportation of flour or by-products produced from imported wheat unless an amount of wheat grown in the United States equal to not less than 30 per centum of the amount of such imported wheat has been mixed with Distribution if several products result.such imported wheat. Where two or more products result from the manipulation of imported merchandise, the drawback shall be distributed to the several products in accordance with their relative Partly from domestic materials.values at the time of separation. When the articles exported are manufactured or produced in part from domestic materials, the imported merchandise shall so appear in the completed articles that the 941quantity or measure thereof may be ascertained. The drawback on special provisions.Under existing law.any article allowed under existing law shall be continued at the rate herein provided. The imported merchandise used in the manufacture Identification of materials used.or production of articles entitled to drawback of customs duties when exported shall, in all cases where drawback of duties paid on such merchandise is claimed, be identified, the quantity of such merchandise used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture Payment of drawback.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, the agent of either, or to the person to whom such manufacturer, producer, exporter, or agent shall in writing order such drawback paid, under such regulations as the Secretary of the Treasury shall prescribe. On the exportation of flavoring extracts, medicinal or toilet preparations Domestic alcohol.Allowance of internal revenue tax on, used in exported flavoring extracts, etc.(including perfumery) hereafter manufactured or produced in the United States in part from domestic alcohol on which an internal-revenue tax has been paid, there shall be allowed a draw-back equal in amount to the tax found to have been paid on the alcohol so used. Such drawback shall be determined and paid Rules, etc., for deter-mining.under such rules and 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. *Provided*, That imported salt in bond may be used in curing fish Imported salt.Duty remitted on, in bond, used in curing fish by American vestaken by vessels licensed to engage in the fisheries and in curing fish on the shores of the navigable waters of the United States, under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used for either of the purposes stated in this proviso, the duties on the same shall be remitted: *Provided further*, That upon the exportation of meats, Duty refunded on exporting meats cured therewith.whether packed or smoked, which have been cured in the United States with imported salt, there shall be refunded from the Treasury, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, the duties paid on the salt so used in curing such Limitation.exported meats, in amounts not less than SI00. The provisions of this section shall apply to materials imported Drawback applicable to imported materials for vessels built for foreign account.and used in 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. Sec. 314. That upon the reimportation of articles once exported, Reimported articles.Payment of internal revenue tax on domestic.of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal revenue laws upon such articles, except articles Original duty if from imported materials in bonded warehouse.manufactured in 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. Sec. 315.
(a)That in order to regulate the foreign commerce Changes in classification and rates to equalize differences in costs of production of American articles with foreign, to be proclaimed, if duties herein do not.of the United States and to put into force and effect the policy of the Congress by this Act intended, whenever the President, upon investigation of the differences in costs of production of articles wholly or in part the growth or product of the United States and of like or similar articles wholly or in part the growth or product of competing foreign countries, shall find it thereby shown that the duties fixed in this Act do not equalize the said differences in costs of production 942special provisions.in the United States and the principal competing country he shall, by such investigation, ascertain said differences and determine and proclaim the changes in classifications or increases or decreases in any rate of duty provided in this Act shown by said ascertained differences in such costs of production necessary to equalize the same. Effective in 30 days.Thirty days after the date of such proclamation or proclamations such changes in classification shall take effect, and such increased or decreased duties shall be levied, collected, and paid on such articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine *Proviso*.Variation limited.Islands, the Virgin Islands, and the islands of Guam and Tutuila): *Provided*, That the total increase or decrease of such rates of duty shall not exceed 50 per centum of the rates specified in Title I of this Act, or in any amendatory Act.
(b)Findings to be made if changes in rates, etc., of specified articles will not equalize differences in cost of production. That in order to regulate the foreign commerce of the United States and to put into force and effect the policy of the Congress by this Act intended, whenever the President, upon investigation of the differences in costs of production of articles provided for in Title I of this Act, wholly or in part the growth or product of the United States and of like or similar articles wholly or in part the growth or product of competing foreign countries, shall find it thereby shown that the duties prescribed in this Act do not equalize said differences, and shall further find it thereby shown that the sard differences in costs of production in the United States and the principal competing country can not be equalized by proceeding under the provisions of subdivision
(a)of this section, he shall make Articles to which applicable.such findings public, together with a description of the articles to which they apply, in such detail as may be necessary for the guidance American selling price valuation of similar domestic article to be proclaimed as basis of value.of appraising officers. In such cases and upon the proclamation by the President becoming effective the ad valorem duty or duty based in whole or in part upon the value of the imported article in the country of exportation shall thereafter be based upon the American selling price, as defined in subdivision
(f)of section 402 of this Act, of any similar competitive article manufactured or produced in the United States embraced within the class or kind of imported articles upon which the President has made a proclamation under subdivision
(b)of this section. Determination of rates.The ad valorem rate or rates of duty based upon such American selling price shall be the rate found, upon said investigation by the President, to be shown by the said differences in costs of production Limitation.necessary to equalize such differences, but no such rate shall be decreased more than 50 per centum of the rate specified in Title I of this Act upon such articles, nor shall any such rate be increased. Effective in 15 days.Such rate or rates of duty shall become effective fifteen days after the date of the said proclamation of the President, whereupon the duties so estimated and provided shall be levied, collected, and paid on such articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine Islands, the Virgin Islands, and the islands of Guam and Tutuila). Determination by other valuation if no similar competitive American article.If there is any imported article within the class or kind of articles, upon which the President has made public a finding, for which there is no similar competitive article manufactured or produced in the *Post*, p. 949.United States, the value of such imported article shall be determined under the provisions of paragraphs (1), (2), and
(3)of subdivision
(a)of section 402 of this Act.
(c)Considerations to determine differences in costs of production. That in ascertaining the differences in costs of production, under the provisions of subdivisions
(a)and
(b)of this section, the President, in so far as he finds it practicable, shall take into consideration
(1)the differences in conditions in production, including wages, costs of material, and other items in costs of production of such or similar articles in the United States and in competing foreign countries;
(2)the differ-943special provisions.ences in the wholesale selling prices of domestic and foreign articles in the principal markets of the United States;
(3)advantages granted to a foreign producer by a foreign government, or by a person, partnership, corporation, or association in a foreign country; and
(4)any other advantages or disadvantages in competition. Investigations to assist the President in ascertaining differences in No proclamation to issue until investigation by Tariff Commission.Hearings, etc.costs of production under this section shall be made by the United States Tariff Commission, and no proclamation shall be issued under this section until such investigation shall have been made. The commission shah give reasonable public notice of its hearings and shall give reasonable opportunity to parties interested to be present, to produce evidence, and to be heard. The commission is authorized to adopt such reasonable procedure, rules, and regulations as it may deem necessary. The President, proceeding as hereinbefore provided for in proclaiming Authority to modify, etc., new rates.rates of duty, shall, when he determines that it is shown that the differences in costs of production have changed or no longer exist which led to such proclamation, accordingly as so shown, modify or terminate the same. Nothing in this section shall be construed to Transfers restricted.authorize a transfer of an article from the dutiable list to the free list or from the free list to the dutiable list, nor a change in form of duty. Whenever it is provided in any paragraph of Title I of this Act, that Specified ad valorem rates not to be exceeded.the duty or duties shall not exceed a specified ad valorem rate upon the articles provided for in such paragraph, no rate determined under the provision of this section upon such articles shall exceed the maxi-mum ad valorem rate so specified.
(d)For the purposes of this section any coal-tar product provided Coal-tar products considered similar or competitive.*Ante*, p. 861.for in paragraphs 27 or 28 of Title I of this Act shall be considered similar to or competitive with any imported coal-tar product which accomplishes results substantially equal to those accomplished by the domestic product when used in substantially the same manner.
(e)The President is authorized to make all needful rules and regulations Regulations for executing.for carrying out the provisions of this section.
(f)The Secretary of the Treasury is authorized to make such rules Regulations for entry, etc., under American selling price valuation.and regulations as ne may deem necessary for the entry and declaration of imported articles of the class or kind of articles upon which the President has made a proclamation under the provisions of subdivision
(b)*Ante*, p. 942.of this section and for the form of invoice required at time of entry. Sec. 316.
(a)That unfair methods of competition and unfair acts Unfair competition or acts in importations, declared unlawful.Acts designated.in the importation of articles into the United States, or in their sale by the owner, importer, consignee, or agent of either, the effect or tendency of which is to destroy or substantially injure an industry, efficiently and economically operated, in the United States, or to prevent the establishment of such an industry, or to restrain or monopolize trade and commerce in the United States, are hereby declared unlawful, and when found by the President to exist shall be dealt with, in addition to any other provisions of law, as hereinafter provided.
(b)That to assist the President in making any decisions under this Tariff Commission to investigate alleged violations.section the United States Tariff Commission is hereby authorized to investigate any alleged violation hereof on complaint under oath or upon its initiative.
(c)That the commission shall make such investigation under and Power conferred to conduct hearings, etc.in accordance with such rules as it may promulgate and give such notice and afford such hearing, and when deemed proper by the commission such rehearing with opportunity to offer evidence, oral or written, as it may deem sufficient for a full presentation of the facts involved in such investigation; that the testimony in every 944special provisions.Transcript of findings. etc., to be the official record.such investigation shall be reduced to writing, and a transcript thereof with the findings and recommendation of the commission shall be the official record of the proceedings and findings in the case, Copy to importer.and in any case where the findings in such investigation show a violation of this section, a copy of the findings shall be promptly mailed Effect of findings.or delivered to the importer or consignee of such articles; that such findings, if supported by evidence, shall be conclusive, except that a rehearing may be granted by the commission, and except that, within such time after said findings are made and in such manner as appeals may be taken from decisions of the United States Board of Appeals to Court of Customs Appeals only on questions of law.General Appraisers, an appeal may be taken from said findings upon a question or questions of law only to the United States Court of Customs Appeals by the importer or consignee of such articles; Additional evidence.that if it shall be shown to the satisfaction of said court that further evidence should be taken, and that there were reasonable grounds for the failure to adduce such evidence in the proceedings before the commission, said court may order such additional evidence to be taken before the commission in such manner and upon such terms and conditions as to the court may seem proper; that the commission may modify its findings as to the facts or make new findings by reason of Modification, etc., by Commission.additional evidence, which, if supported by the evidence, shall be conclusive as to the facts except that within such time and in such manner an appeal may be taken as aforesaid upon a question or questions of law only; that the judgment of said court shall be final, Judgment of court final, subject to review by Supreme Court.except that the same shall be subject to review by the United States Supreme Court upon certiorari applied for within three months after such judgment of the United States Court of Customs Appeals.
(d)Transmittal to the President. That the final findings of the commission shall be transmitted with the record to the President.
(e)President to impose additional duty to offset unfair act.Ad valorem rate.*Post*, p. 949. That whenever the existence of any such unfair method or act shall be established to the satisfaction of the President he shall determine the rate of additional duty, not exceeding 50 nor less than 10 per centum of the value of such articles as defined in section 402 of Title IV of this Act, which will offset such method or act, and which is hereby imposed upon articles imported in violation of this Act, May exclude entry in extreme cases.or, in what he shall be satisfied and find are extreme cases of unfair methods or acts as aforesaid, he shall direct that such articles as he shall deem the interests of the United States shall require, imported by any person violating the provisions of this Act, shall be excluded from entry into the United States, and upon information of such action by the President, the Secretary of the Treasury shall, through the proper officers, assess such additional duties or refuse such entry; Decision conclusive.and that the decision of the President shall be conclusive.
(f)Imports believed in violation hereof denied entry pending investigation. That whenever the President has reason to believe that any article is offered or sought to be offered for entry into the United States in violation of this section but has not information sufficient to satisfy him thereof, the Secretary of the Treasury shall, upon his request in writing, forbid entry thereof until such investigation as the *Proviso*.Entry under bond permitted.President may deem necessary shall be completed: *Provided*, That the Secretary of the Treasury may permit entry under bond upon such conditions and penalties as he may deem adequate.
(g)Continuation of duty, etc. That any additional duty or any refusal of entry under this section shall continue in effect until the President shall find and instruct the Secretary of the Treasury that the conditions which led to the assessment of such additional duty or refusal of entry no longer exist. Sec. 317. Additional duties to be proclaimed on imports from specified countries.(a) That the President when he finds that the public interest will be served thereby shall by proclamation specify and declare new or additional duties as hereinafter provided upon articles wholly or in part the growth or product of any foreign country whenever he shall find as a fact that such country— 945 Imposes, directly or indirectly, upon the disposition in or transportation special provisions.Imposing unreasonable charges on American products, not on other countries.in transit through or reexportation from such country of any article wholly or in part the growth or product of the United States any unreasonable charge, exaction, regulation, or limitation which is not equally enforced upon the like articles of every foreign country; Discriminates in fact against the commerce of the United States, Discriminating against American commerce compared with that of other countries.directly or indirectly, by law or administrative regulation or practice, by or in respect to any customs, tonnage, or port duty, fee, charge, exaction, classification, regulation, condition, restriction, or prohibition, in such manner as to place the commerce of the United States at a disadvantage compared with the commerce of any foreign country.
(b)If at any time the President shall find it to be a fact that any Exclusion of imports authorized if discriminations continue, etc., after proclamation issued.foreign country has not only discriminated against the commerce of the United States, as aforesaid, but has, after the issuance of a proclamation as authorized in subdivision
(a)of this section, maintained or increased its said discriminations against the commerce of the United States, the President is hereby authorized, if he deems it consistent with the interests of the United States, to issue a further proclamation directing that such articles of said country as he shall deem the public interests may require shall be excluded from importation into the United States.
(c)That any proclamation issued by the President under the Effect and extent of proclamation.authority of this section shall, if he deems it consistent with the interests of the United States, extend to the whole of any foreign country or may be confined to any subdivision or subdivisions thereof; and the President shall, whenever he deems the public interests require, suspend, revoke, supplement, or amend any such proclamation.
(d)Whenever the President shall find as a fact that any Declaration by proclamation of new duties to offset burdens on American commerce.foreign country places any burdens upon the commerce of the United States by any of the unequal impositions or discriminations aforesaid, he shall, when he finds that the public interest will be served thereby, by proclamation specify and declare such new or additional rate or rates of duty as he shall determine will offset such burdens, not to exceed 50 per centum ad valorem or its equivalent, and on and after thirty days after the date of such proclamation there shall be levied, collected, and paid upon the articles enumerated in such proclamation when imported into the United States from such foreign country such new or additional rate or rates of duty; or, in case of articles Exclusions.declared subject to exclusion from importation into the United States under the provisions of subdivision
(b)of this section, such articles shall be excluded from importation.
(e)Whenever the President shall find as a fact that any foreign Countervailing duties.President authorized to proclaim, to offset discrimination by foreign countries on American commerce.country imposes any unequal imposition or discrimination as aforesaid upon the commerce of the United States, or that any benefits accrue or are likely to accrue to any industry in any foreign country by reason of any such imposition or discrimination imposed by any foreign country other than the foreign country in which such industry is located, and whenever the President shall determine that any new or additional rate or rates of duty or any prohibition hereinbefore provided for do not effectively remove such imposition or discrimination and that any benefits from any such imposition or discrimination accrue or are likely to accrue to any industry in any foreign country, he shall, when he finds that the public interest will be served thereby, by proclamation specify and declare such new or additional Additional to rates herein.rate or rates of duty upon the articles wholly or in part the growth or product of any such industry as he shall determine will offset Limitation.such benefits, not to exceed 50 per centum ad valorem or its equivalent, upon importation from any foreign country into the United 946special provisions.Effective in 30 days.States of such articles and on and after thirty days after the date of any such proclamation such new or additional rate or rates of duty so specined and declared in such proclamation shall be levied, collected, and paid upon such articles.
(f)Seizure, forfeiture, etc., proceedings, of illegal imports. All articles imported contrary to the provisions of this section shall be forfeited to the United States and shall be liable to be seized, prosecuted, and condemned in like manner and under the same regulations, restrictions, and provisions as may from time to time be established for the recovery, collection, distribution, and remission of forfeitures to the United States by the several revenue laws. Indirect importations included.Whenever the provisions of this Act shall be applicable to importations into the United States of articles wholly or in part the growth or product of any foreign country, they shall be applicable thereto whether such articles are imported directly or indirectly.
(g)Tariff Commission to ascertain extent of discriminations. It shall be the duty of the United States Tariff Commission to ascertain and at all times to be informed whether any of the discriminations against the commerce of the United States enumerated in subdivisions (a), (b), and
(e)of this section are practiced by any country; and if and when such discriminatory acts are disclosed, it shall be the duty of the commission to bring the matter to the attention of the President, together with recommendations.
(h)Rules, etc., to be made in execution of proclamations. The Secretary of the Treasury with the approval of the President shall make such rules and regulations as are necessary for the execution of such proclamations as the President may issue in accordance with the provisions of this section.
(i)Territory included in “foreign country.” That when used in this section the term “foreign country” shall mean any empire, country, dominion, colony, or protectorate, or any subdivision or subdivisions thereof (other than the United States and its possessions), within which separate tariff rates or separate regulations of commerce are enforced. Sec. 318. Tariff Commission.Added duties of.(a) That in order that the President and the Congress may secure information and assistance, it shall be the duty oi the United States Tariff Commission, in addition to the duties now imposed upon it by law, to—
(1)Ascertain conversion costs and costs of production in United States. Ascertain conversion costs and costs of production in the principal growing, producing, or manufacturing centers of the United States of articles of the United States, whenever in the opinion of the commission it is practicable;
(2)In principal producing, etc., centers of foreign countries. Ascertain conversion costs and costs of production in the principal growing, producing, or manufacturing centers of foreign countries of articles imported into the United States, whenever in the opinion of the commission such conversion costs or costs of production are necessary for comparison with conversion costs or costs of production in the United States and can be reasonably ascertained;
(3)Select, describe, etc., representative imported and similar American articles. Select and describe articles which are representative of the classes or kinds of articles imported into the United States and which are similar to or comparable with articles of the United States; select and describe articles of the United States similar to or comparable with such imported articles; and obtain and file samples of articles so selected, whenever the commission deems it advisable;
(4)Their Import costs. Ascertain import costs of such representative articles so selected;
(5)Selling prices of, in the United States. Ascertain the grower’s, producer’s, or manufacturer’s selling prices in the principal growing, producing, or manufacturing centers of the United States of the articles of the United States so selected; and
(6)Other facts of market differences, etc., of native and foreign articles. Ascertain all other facts which will show the differences in or which affect competition between articles of the United States and imported articles in the principal markets of the United States. 947
(b)When used in this section—special provisions.Terms construed. “Article.” The term “article” includes any commodity, whether grown, produced, fabricated, manipulated, or manufactured; The term “import cost” means the price at which an article is “Import cost.”freely offered for sale in the ordinary course of trade in the usual wholesale quantities for exportation to the United States plus, when not included in such price, all necessary expenses, exclusive of customs duties, of bringing such imported article to the United States.
(c)In carrying out the provisions of this section the commission Powers, etc., conferred.Vol. 39, p. 795.Sworn statements selling prices, from importers, producers, etc., required.shall possess all the powers and privileges conferred upon it by the provisions of Title VII of the Revenue Act of 1916, and in addition it is authorized, in order to ascertain any facts required by this section, to require any importer and any American grower, producer, manufacturer, or seller to file with the commission a statement, under oath, giving his selling prices in the United States of any article imported, grown, produced, fabricated, manipulated, or manufactured by him.
(d)The commission is authorized to establish and maintain an Office in New York.office at the port of New York for the purpose of directing or carrying on any investigation, receiving and compiling statistics, selecting, describing, and filing samples of articles, and performing any of the duties or exercising any of the powers imposed upon it by law.
(e)The United States Tariff Commission is authorized to adopt an Seal authorized.official seal, which shall be judicially noticed.
(f)The second paragraph of section 706 of the Revenue Act of Vol. 39, p. 797, amended.1916 is amended to read as follows: " “Such attendance of witnesses and the production of such documentary Attendance of witnesses, etc.evidence may be required from any place in the United States at any designated place of hearing. And in case of disobedience Enforced by district and territorial courts and District of Columbia Supreme Court.to a subpoena the commission may invoke the aid of any district or territorial court of the United States or the Supreme Court of the District of Columbia in requiring the attendance and testimony of witnesses and the production of documentary evidence, and such court within the jurisdiction of which such inquiry is carried on may, in case of contumacy or refusal to obey a subpoena issued to any Punishment for contempt on refusal to appear, etc.corporation or other person, issue an order requiring such corporation or other person to appear before the commission, or to produce documentary evidence if so ordered or to give evidence touching the matter in question; and any failure to obey such order of the court may be punished by such court as a contempt thereof.” " Sec. 319. That on and after the day when this Act shall go into Immediate effect of duties imposed herein.effect all 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 *Proviso*.Weight at time of entry.duties are based upon 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. Sec. 320. That nothing in this Act shall be construed to abrogate Cuban reciprocity not impaired.Vol. 33, p. 2136.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 December 11, 1902, or the provisions of the Act Vol. 33, p. 3.of December 17, 1903, chapter 1. Sec. 321. That, except as hereinafter provided, Sections I and IV Laws repealed.Tariff of 1913.Vol. 38, pp. 114–166, 192–201.Vol. 37, pp. 4–12.Ship-building materials, etc.of the Act of October 3, 1913, chapter 16, as amended; the Act of July 26, 1911, chapter 3; so much of section 4132 of the Revised Statutes as amended by the Act of August 24, 1912, chapter 390, as 948special provisions.[R. S., sec. 4132, p. 795](/us/rs/S4132/p795).Vol. 37, p. 562.Lead ores.Vol. 28, p. 933.relates to the free admission of materials for the construction or repair of vessels and the building or repair of their machinery and articles or their outfit and equipment; and so much of the Sundry Civil Appropriation Act of March 2, 1895, chapter 189, as relates to the *Proviso*.Laws not affected.Discrimination on vessels.Vol. 38, pp. 195 1193.Denatured alcohol.Vol. 38, p. 199.Customs cases.Vol. 36, p. 108.sampling and assaying of lead ores, are hereby repealed: *Provided*, That nothing in this Act shall be construed to repeal or in any manner affect the following provisions of the aforesaid Act improved October 3, 1913, viz: Subsections 1, 2, and 3. paragraph J, Section IV, as modified by the Act of March 4, 1915, chapter 171; and subsection 2, paragraph N, Section IV; nor of subsection 30 of section 28 of the Act of August 5, 1909. Sec. 322. Automobiles exported during World War. for American forces, etc.Duty on, sold to foreign Governments, etc, when reimported. That all automobiles, automobile bodies, automobile chassis, and parts thereof, including tires, exported prior to February 11, 1919, from the United States of America for the use of the American Expeditionary Forces or the Governments associated with the Government of the United States of America in the war with Germany and Austria, and which have been sold or delivered to any foreign Government, individual, partnership, corporation, or association by the United States Liquidation Commission, or by any other agent or official of the United States of America, when imported into the United States of America shall pay a duty of 90 per centum ad valorem, the value of such articles to be fixed on a basis equivalent to the original value of such articles in the United States, under rules and regulations to be prescribed by the Secretary of the Treasury. TITLE IV.TITLE IV. customs administration.Customs Administration. Administrative Provisions. Part 1.—Definitions. Section 401. Meaning of words.When used in this title—
(a)“Vessel.” Vessel.—The word “vessel” includes every description of water craft or other contrivance used, or capable of being used, as a means of transportation in water or in water and in air.
(b)“Vehicle.” Vehicle.—The word “vehicle” includes every description of carriage or other contrivance used, or capable of being used, as a means of transportation on land, or through the air.
(c)“Merchandise.” Merchandise.—The word “merchandise” means goods, wares, and chattels of every description and includes merchandise the importation of which is prohibited.
(d)“Person.” Person.—The word “person” includes partnerships, associations, and corporations.
(e)“Master.” Master.—The word “master” means the person having the command of the vessel.
(f)“Day.” Day.—The word “day” means the time from eight o’clock antemeridian to five o’clock postmeridian.
(g)“Night.” Night.—The word “night” means the time from five o’clock postmeridian to eight o’clock antemeridian.
(h)“Collector.” Collector.—The word “collector” means the collector of customs, and includes a deputy collector of customs and any person authorized by law or by regulations of the Secretary of the Treasury to perform the duties of collector of customs.
(i)“Appraiser.” Appraiser.—The word “appraiser” means the person authorized by law, or by the Secretary of the Treasury, to appraise imported merchandise and to make a return of the value thereof. 949
(j)The term “United States” includes all Territories and possessions special provisions.“United States.”of the United States, except the Philippine Islands, the Virgin Islands, and the islands of Guam and Tutuila. Sec. 402. Value.—(a) For the purposes of this Act the value of Value.As used for imports.imported merchandise shall be—
(1)The foreign value or the export value, whichever is higher;Foreign or export.
(2)If neither the foreign value nor the export value can be ascertained United States.to the satisfaction of the appraising officers, then the United States value;
(3)If neither the foreign value, the export value, nor the United Cost of production.States value can be ascertained to the satisfaction of the appraising officers, then the cost of production;
(4)If there be any similar competitive article manufactured or American selling price.produced in the United States of a class or kind upon which the resident has made public a finding as provided in subdivision
(b)*Ante*, p. 942.of section 315 of Title III of this Act, then the American selling price of such article.
(b)The foreign value of imported merchandise shall be the market Foreign value.Considerations to determine.value or the price at the time of exportation of such merchandise to the United States, at which such or similar merchandise is freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, including the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States.
(c)The export value of imported merchandise shall be the market Export value.Considerations to determine.value or the price, at the time of exportation of such merchandise to the United States, at which such or similar merchandise is freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of all containers and coverings of whatever nature, and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States. If in the ordinary course of trade imported merchandise is shipped to the United States to an agent of the seller, or to the seller’s branch house, pursuant to an order or an agreement to purchase (whether placed or entered into in the United States or in the foreign country), for delivery to the purchaser in the United States, and if the title to such merchandise remains in the seller until such delivery, then such merchandise shall not be deemed to be freely offered for sale in the principal markets of the country from which exported for exportation to the United States, within the meaning of this subdivision.
(d)The United States value of imported merchandise shall be the United States value.Considerations to determine.price at which such or similar imported merchandise is freely offered or sale, packed ready for delivery, in the principal market of the United States to all purchasers, at the time of exportation of the imported merchandise, in the usual wholesale quantities and in the ordinary course of trade, with allowance made for duty, cost of transportation and insurance, and other necessary expenses from the place of shipment to the place of delivery, a commission not exceeding 6 per centum, if any has been paid or contracted to be paid on goods secured otherwise than by purchase, or profits not to exceed 8 per centum and a reasonable allowance for general expenses, not to exceed 8 per centum on purchased goods.
(e)For the purpose of this title the cost of production of imported Cost of production.Items included in.merchandise shall be the sum of—
(1)The cost of materials of, and of fabrication, manipulation, or Cost of materials, etc., at time of export.other process employed in manufacturing or producing such or similar 950customs administration.merchandise, at a time preceding the date of exportation of the particular merchandise under consideration which would ordinarily permit the manufacture or production of the particular merchandise under consideration in the usual course of business;
(2)Usual general expenses. The usual general expenses (not less than 10 per centum of such cost) in the case of such or similar merchandise;
(3)Cost of containers, packing, etc. The cost of all containers and coverings of whatever nature, and ail other costs, charges, and expenses incident to placing the particular merchandise under consideration in condition, packed ready for shipment to the United States; and
(4)Ordinary profits of similar goods by manufacturers. An addition for profit (not less than 8 per centum of the sum of the amounts found under paragraphs
(1)and
(2)of this subdivision) equal to the profit which ordinarily is added, in the case of merchandise of the same general character as the particular merchandise under consideration, by manufacturers or producéis in the country of manufacture or production who are engaged in the production or manufacture of merchandise of the same class or kind.
(f)American selling price.Considerations to determine. The American selling price of any article manufactured or produced in the United States shall be the price, including the cost of all containers and coverings of whatever nature and all other costs, charges, and expenses incident to placing the merchandise in condition packed ready for delivery, at which such article is freely offered for sale to all purchasers in the principal market of the United States, in the ordinary course of trade and in the usual wholesale quantities in such market, or the price that the manufacturer, producer, or owner would have received or was willing to receive for such merchandise when sold in the ordinary course of trade and in the usual wholesale quantities, at the time of exportation of the imported article. Report, Entry, and Unlading of Vessels and Vehicles.Part 2.—Report, Entry, and Unlading of Vessels and Vehicles. Sec. 431. Manifests.Masters of vessel required to make entry, to have, on board.Form of manifest.—The master of every vessel arriving in the United States and required to make entry shall have on board his vessel a manifest in a form to be prescribed by the Secretary of the Treasury and signed by such master under oath as to the truth of the Contents.statements therein contained. Such manifest shall contain: First. Ports of shipment and destination, etc. The names of the ports at which the merchandise was taken on board and the ports of entry of the United States for which the same is destined, particularly describing the merchandise destined to Proviso.Bulk cargoes for orders.each such port: *Provided*, That the master of any vessel laden exclusively with coal, sugar, salt, nitrates, hides, dyewoods, wool, or other merchandise in bulk consigned to one owner and arriving at a port for orders, may destine such cargo “for orders,” and within fifteen days thereafter, but before the unlading of any part of the cargo such manifest may be amended by the master by designating the port or ports of discharge of such cargo, and in the event of failure to amend the manifest within the time permitted such cargo must be discharged at the port at which the vessel arrived and entered. Second. Description, etc., of vessel. The name, description, and build of the vessel, the true measure or tonnage thereof, the port to which such vessel belongs, and the name of the master of such vessel. Third. Detailed account of cargo. A detailed account of all merchandise on board such vessel, with the marks and numbers of each package, and the number and description of the packages according to their usual name or denomination, such as barrel, keg, hogshead, case, or bag. Fourth. Names of consignees. The names of the persons to whom such packages are respectively consigned in accordance with the bills of lading issued therefor, except that when such merchandise is consigned to order the manifest shall so state. 951 Fifth. The names of the several passengers aboard the vessel, special provisions.List of passengers; baggage, etc.stating whether cabin or steerage passengers, with their baggage, specifying the number and description of the pieces of baggage belonging to each, and a list of all baggage not accompanied by passengers. Sixth. An account of the sea stores and ship’s stores on board of the Sea stores, etc., on board.vessel. Sec. 432. Sea and ship’s stores.—The manifest of any vessel Sea and ship’s stores retained, to be specif led on manifest.arriving from a foreign port or place shall separately specify the articles to be retained on board of such vessel as sea stores, ship’s stores, or bunker coal or bunker oil, and if any other or greater quantity Forfeiture for omissions, etc.of sea stores, ship’s stores, bunker coal, or bunker oil is found on board of any such vessel than is specified in the manifest, or if any such articles, whether shown on the manifest or not, are landed with-out a permit therefor issued by the collector, all such articles omitted from the manifest or landed without a permit shall be subject to forfeiture, and the master shall be liable to a penalty equal to the value of the articles. Sec. 433. Report of arrival.—Within twenty-four hours after Arrival to be reported to custom house within 24 hours.the arrival of any vessel from a foreign port or place, or of a foreign vessel from a domestic port, or of a vessel of the United States carrying bonded merchandise, or foreign merchandise for which entry has not been made, at any port or within any harbor or bay at which such vessel shall come to, the master shall, unless otherwise provided by law, report the arrival of the vessel at the customhouse, under such regulations as the Secretary of Commerce may prescribe. Sec. 434. Entry of American vessels.—Except as otherwise American vessels.Formal entry and deposit of papers within 48 hours.provided by law, and under such regulations as the Secretary of Commerce may prescribe, the master of a vessel of the United States arriving in the United States from a foreign port or place shall, within forty-eight hours after its arrival within the limits of any customs collection district, make formal entry of the vessel at the customhouse by producing and depositing with the collector the vessel’s crew list, its register, or document in lieu thereof, the clearance and bills of health issued to the vessel at the foreign port or ports from which it arrived, together with the original and one copy of the manifest, and shall make oath that the ownership of the vessel is as indicated in the register and that the manifest was made out in accordance with section 431 of this Act. Sec. 435. Entry of foreign vessels.—The master of any Foreign vessels.Formal entry as for American vessels.foreign vessel arriving within the limits of any customs collection district shall, within forty-eight hours thereafter, make entry at the customhouse in the same manner as is required for the entry of a vessel of the United States, except that a list of the crew need not be Crew list, etc., with consul of nation.delivered, and that instead of depositing the register or document in lieu thereof such master may produce a certificate by the consul of the nation to which such vessel belongs that said documents have been deposited with him: *Provided*, That such exception shall not *Proviso*.Condition.apply to the vessels of foreign nations in whose ports American consular officers are not permitted to have the custody and possession of the register and other papers of vessels entering the ports of such nations. Sec. 436. Failure to report or enter vessel.—Every master Penalty for not re-porting, etc.who fails to make the report or entry provided for in section 433, 434, or 435 of this Act shall, for each offense, be liable to a fine of not more than $1,000. Sec. 437. Documents returned at clearance.—The register, or Register, etc., returned to master at clearance.document in lieu thereof, deposited in accordance with section 434 or 435 of this Act shall be returned to the master or owner of the vessel upon its clearance. 952 Sec. 438. customs administration.Delivery by foreign consul before clearance, unlawful. Unlawful return of ship’s papers.—It shall not be lawful for any foreign consul to deliver to the master of any foreign vessel the register, or document in lieu thereof, deposited with him in accordance with the provisions of section 435 of this Act until such master shall produce to him a clearance in due form from the Penalty for violation.collector of the port where such vessel has been entered. Any consul offending against the provisions of this section shall be liable to a fine of not more than $5,000. Sec. 439. Copy of manifest to be delivered before entry. Failure to deliver manifest.—Immediately upon arrival and before entering his vessel, the master of a vessel from a foreign port required to make entry shall mail to the Comptroller General of the United States at Washington, District of Columbia, or shall mail or deliver to the comptroller of customs, if any be Affidavit thereof, on entering.located in such district, a copy of the manifest, and shall on entering his vessel make affidavit that a true and correct copy was so mailed or delivered, and he shall also mail to said Comptroller General, or mail or deliver to said comptroller of customs a true and correct copy of any correction of such manifest filed on entry of his vessel. Penalty for failure.Any master who fails so to mail or deliver such copy of the manifest or correction thereof shall be liable to a penalty of not more than $500. Sec. 440. Corrections by post entry. Post entry.—If there is any merchandise or baggage on board such vessel which is not included in or which does not agree with the manifest, the master of the vessel shall make a post entry thereof, and mail a copy to the Comptroller General of the United States or mail or deliver a copy to the comptroller of customs, if any, Penalty for failure.and for failure so to do shall be liable to a penalty of $500. Sec. 441. Entries not required.Vessels not required to enter.—The following vessels shall not be required to make entry at the customhouse:
(1)War and public vessels. Vessels of war and public vessels employed for the conveyance of letters and dispatches and not permitted by the laws of the nations to which they belong to be employed in the transportation of passengers or merchandise in trade;
(2)Passenger vessels making tri weekly trips, etc. Passenger vessels making three trips or of tener a week between a port of the United States and a foreign port, or vessels used exclusively as ferryboats, carrying passengers, baggage, or merchandise: *Proviso*.Baggage, etc., to be reported.*Provided*, That the master of any such vessel shall be required to report such baggage and merchandise to the collector within twenty-four hours after arrival;
(3)Yachts of fifteen gross tons or under not permitted by law to carry merchandise or passengers for hire;
(4)Vessels arriving in distress or for the purpose of taking on bunker coal, bunker oil, or necessary sea stores and which shall depart within twenty-four hours after arrival without having landed or taken on board any merchandise other than bunker coal, bunker oil, or necessary sea stores: *Provided*, That the master, owner, or agent of such vessel shall report under oath to the collector the hour and date of arrival and departure and the quantity of bunker coal, bunker oil, or necessary sea stores taken on board; and
(5)Tugs enrolled and licensed to engage in the foreign and coasting trade in the northern, northeastern, and northwestern frontiers when towing vessels which are required by law to enter and clear. Sec. 442. Vessels with goods for foreign ports may proceed without unloading. Residue cargo.—Any vessel having on board merchandise shown by the manifest to be destined to a foreign port or place may, after the report and entry of such vessel under the provisions of this Act, proceed to such foreign port of destination with the cargo so destined therefor, without unlading the same To other American ports.and without the payment of duty thereon. Any vessel arriving from a foreign port or place having on board merchandise shown by the manifest to be destined to a port or ports in the United States other than the port of entry at which such vessel first arrived and made 953entry may proceed with such merchandise from port to port or customs administration.*Proviso*.Bond not toland cargo without entry and permit.from district to district for the unlading thereof: *Provided*, That the Secretary of the Treasury may, by general regulations or otherwise, require the master or owner of any vessel so proceeding to a foreign port or to a port or district other than that at which the vessel first arrived to give a bond in an amount equal to the estimated duties conditioned that no merchandise shall be landed in the United States from such vessel without entry therefor having been made and a permit secured from the customs officer and for the production of such landing certificates or other evidence of compliance with such bond as the Secretary of the Treasury may by general regulations require. Sec. 443. Cargo for different ports.—Merchandise arriving in Manifest to show cargo for different ports.any vessel for delivery in different districts or ports of entry shall be described in the manifest in the order of the districts or ports at or in which the same is to be unladen. Before any vessel arriving Permits to proceed.in the United States with any such merchandise shall depart from the port of first arrival, the master shall obtain from the collector a permit therefor with a certified copy of the vessel’s manifest showing the quantities and particulars of the merchandise entered at such port of entry and of that remaining on board. Sec. 444. Entry at another port.—Within twenty-four hours Entry, etc., on arrival at another port.after the arrival of such vessel at another port of entry, the master shall make entry with the collector at such port and shall produce the pennit issued by the collector at the port of first arrival, together with the certified copy of his manifest. Sec. 445. Failure to obtain or to produce permit.—If the Penalty for proceeding, without permit, etc.master of any such vessel shall proceed to another port or district without having obtained a permit therefor and a certified copy of his manifest, or if he shall fail to produce such permit and certified copy of his manifest to the collector at the port of destination, or if he shall proceed to any port not specified in the permit, he shall be liable to a penalty, for each offense, of not more than $500. Sec. 446. Stores retained on board.—Vessels arriving in the Stores which may be retained without paying duty.United States from foreign ports may retain on board, without the payment of duty, all coal and other fuel supplies, ships’ stores, sea stores, and the legitimate equipment of such vessels. Any such supplies, Dutiable if landed.ships’ stores, sea stores, or equipment landed and delivered from such vessel shall be considered and treated as imported merchandise: *Proviso*.Transfers to sameline if delayed In port.*Provided*, That bunker coal, bunker oil, ships’ stores, sea stores, or the legitimate equipment of vessels belonging to regular lines plying between foreign ports and the United States, which are delayed in port for any cause, may be transferred under a permit by the collector and under customs supervision from the vessel so delayed to another vessel of the same line, and owner, and engaged in the foreign trade without the payment of duty thereon. Sec. 447. Unlading—Place.—It shall be unlawful to make Unlading.At other than port of entry, unlawful.*Provisos*.Elsewhere on permit.entry of any vessel or to unlade the cargo or any part thereof of any vessel elsewhere than at a port of entry: *Provided*, That upon good cause therefor being shown, the Secretary of Commerce may permit entry of any vessel to be made at a place other than a port of entry designated by him, under such conditions as he shall prescribe: *And provided further*, That any vessel laden with merchandise in bulk may Bulk cargoes.proceed after entry of such vessel to any place designated by the Secretary of the Treasury for the purpose of unlading such cargo, under the supervision of customs officers if the collector shall consider the same necessary, and in such case the compensation and expenses of such officers shall be reimbursed to the Government by the party in interest. Sec. 448. Same—Preliminary entry—Permit.—Except as provided Formal entry and permit to unlade, required.in section 441 of this Act, no merchandise, passengers, or 954customs administration.baggage shall be unladen from any vessel or vehicle arriving from a foreign port or place until entry of such vessel or report of the arrival of such vehicle has been macle and a permit for the unlading of the *Proviso*,Preliminary entry to boarding officer.same issued by the collector: *Provided*, That the master may make a preliminary entry of a vessel by making oath or affirmation to the truth of the statements contained in the vessel’s manifest and delivering the manifest to the customs officer who boards such vessel, but the making of such preliminary entry shall not excuse the master from making formal entry of his vessel at the customhouse, as Goods and baggage retained at unlading place, until entry and permit.provided by this Act. After the entry, preliminary or otherwise, of any vessel or report of the arrival of any vehicle, the collector may issue a permit to the master of the vessel, or to the person in charge of the vehicle, to unlade merchandise or baggage, but merchandise or baggage so unladen shall be retained at the place of unlading until Liability for removal without permit.entry therefor is made and a permit for its delivery granted, and the owners of the vessel or vehicle from which any imported merchandise is unladen prior to entry of such merchandise shall be liable for the payment of the duties accruing on any part thereof that may be removed from the place of unlading without a permit therefor Removal to public stores.having been issued. Any merchandise or baggage so unladen from any vessel or vehicle for which entry is not made within forty-eight hours exclusive of Sunday and holidays from the time of the entry of the vessel or report of the vehicle, unless a longer time is granted by the collector, as provided in section 484, shall be sent to the public stores and held as unclaimed at the risk and expense of the consignee in the case of merchandise and of the owner in the case of baggage, until entry thereof is made. Sec. 449. Unlading to be at destined port. Same—Emergency.—Except as provided in sections 442 and 447 of this Act, merchandise and baggage imported in any vessel by sea shall be unladen at the port of entry to which such vessel is On permit if compelled to seek another port.destined, unless
(1)such vessel is compelled by any cause to put into another port of entry, and the collector of such port issues a permit for the unlading of such merchandise or baggage, or
(2)the Secretary On emergency.of the Treasury, because of an emergency existing at the port of destination, authorizes such vessel to proceed to another port of entry. Entry, etc.Merchandise and baggage so unladen may be entered in the same manner as other imported merchandise or baggage and may be treated as unclaimed merchandise or baggage and stored at the expense and risk of the owner thereof, or may be reladen without entry upon the vessel from which it was unladen for transportation to its destinaton. Sec. 450. Sunday and holidays.Special license for unlading on, or at night. Same—Sundays and holidays.—No merchandise, baggage, or passengers arriving in the United States from any foreign port or place, and no bonded merchandise or baggage being trans-ported from one port to another, shall be unladen from the carrying vessel or vehicle on Sunday, a holiday, or at night, except under special license granted by the collector under such regulations as the Secretary of the Treasury may prescribe. Sec. 451. Bond against loss, etc., required. Same—Bond.—Before any such special license to unlade shall be granted, the master, owner, or agent, of such vessel or vehicle shall be required to give a bond in a penal sum to be fixed by the collector conditioned to indemnify the United States for any loss or liability which might occur or be occasioned by reason of the granting Expenses.of such special license and to pay the compensation and expenses of the customs officers and employees whose services are required in connection with such unlading at night or on Sunday or a holiday in Vol. 36, p. 901; Vol. 41, p. 402.accordance with the provisions of section 5 of the Act entitled “An Act to provide for the lading or unlading of vessels at night, the preliminary entry of vessels, and for other purposes,” approved February 13, 1911, as amended. In lieu of such bond the owner, or 955customs administration.Yearly bond from regular lines.agent, of any vessel or vehicle or line of vessels or vehicles may execute a bond in a penal sum to be fixed by the Secretary of the Treasury to cover and include the issuance of special licenses for the unlading of vessels or vehicles belonging to such line for a period of one year from the date thereof. Sec. 452. Lading.—No merchandise or baggage entered for transportation Lading at night.Special license for, Sundays and holidays.under bond or for exportation with the benefit of drawback, or other merchandise or baggage required to be laden under customs supervision, shall be laden on any vessel or vehicle at night or on Sunday or a holiday, except under special license therefor to be issued by the collector under the same conditions and limitations as pertain to the unlading of imported merchandise or merchandise being transported in bond. Sec. 453. Penalty for violation.—If any merchandise or baggage Penalty for unauthorized lading or unlading of goods and baggage.is laden on, or unladen from, any vessel or vehicle without a special license or permit therefor issued by the collector, the master of such vessel or the person in charge of such vehicle and every other person who knowingly is concerned, or who aids therein, or in removing or otherwise securing such merchandise or baggage, shall each be liable to a penalty equal to the value of the merchandise or baggage so laden or unladen, and such merchandise or baggage shall be subject to forfeiture, and if the value thereof is $500 or more, the vessel Forfeiture of vessel or vehicle.or vehicle on or from which the same shall be laden or unladen shall be subject to forfeiture. Sec. 454. Boarding and discharging inspectors.—The collector Boarding and discharging inspectors may be placed on vessels.for the district in which any vessel or vehicle arrives from a foreign port or place may put on board of such vessel or vehicle while within such district, and if necessary while going from one district to another, one or more inspectors or other customs officers to examine the cargo Duties, etc.and contents of such vessel or vehicle and superintend the unlading thereof, and to perform such other duties as may be required by law or the customs regulations for the protection of the revenue. Such inspector or other customs officer may, if he shall deem the same necessary for the protection of the revenue, secure the hatches or other communications or outlets of such vessel or vehicle with customs seals or other proper fastenings while such vessel is not in the act of unlading and such fastenings shall not be removed without per-mission of the inspector or other customs officer. Such inspector or other customs officer may require any vessel or vehicle to discontinue or suspend unlading during the continuance of unfavorable weather or any conditions rendering the discharge of cargo dangerous or detrimental to the revenue. Any officer, owner, Penalty for obstructing, etc.agent of the owner, or member of the crew of any such vessel who obstructs or hinders any such inspector or other customs officer in the performance of his duties, shall be liable to a penalty of not more than $500. Sec. 455. Compensation, and so forth, of inspectors.—The Reimbursement of pay, etc., of inspectors going from one port to another.compensation of any inspector or other customs officer, stationed on any vessel or vehicle while proceeding from one port to another and returning therefrom, shall be reimbursed to the Government by the master or owner of such vessel, together with the actual expense of such inspector or customs officer for subsistence, or in lieu of such expenses such vessel or vehicle may furnish such inspector or customs officer the accommodations usually supplied to passengers. Sec. 456. Cargo not unladen.—Whenever any merchandise remains Cargoes remaining on board for 25 days.on board any vessel or vehicle from a foreign port more than twenty-five days after the date on which report of said vessel or vehicle, was made, the collector may take possession of such merchandise and cause the same to be unladen at the expense and risk of the owners thereof, or may place one or more inspectors or other customs officers on board of said vessel or vehicle to protect the 956customs administration.Reimbursement for expenses.revenue. The compensation and expenses of any such inspector or customs officer for subsistence while on board of such vessel or vehicle shall be reimbursed to the Government by the owner or master of such vessel or vehicle. Sec. 457. Goods may be hold under general order one day after entry. General order.—At the request of the consignee of any merchandise, or of the owner or master of the vessel or the person in charge of the vehicle in which the same is imported, any merchandise may be taken possession of by the collector after the expiration of one day after the entry of the vessel or report of the vehicle and may be unladen and held at the risk and expense of the consignee until entry thereof is made. Sec. 458. Bulk cargo.Time extension for unlading. Bulk cargo.—The limitation of time for unlading shall not extend to vessels laden exclusively with merchandise in bulk consigned to one consignee and arriving at a port for orders, but if the master of such vessel requests a longer time to discharge its cargo, Expenses.the compensation of the inspectors or other customs officers whose services are required in connection with the unlading shall, for every day consumed in unlading in excess of twenty-five days from the date of the vessel’s entry, of reimbursed by the master or owner of Contiguous countries imports.Small vessels and vehicles to report at nearest customhouse on crossing boundary, etc.such vessel. Sec. 459. Imports from contiguous countries—Report.—Tire master of any vessel of less than five net tons carrying merchandise and the person in charge of any vehicle arriving in the united States from a contiguous country, shall immediately report his arrival to the customs officer at the port of entry or customhouse which shall be nearest to the place at which such vessel or vehicle shall cross the boundary line or shall enter the territorial waters of the United States, and if such vessel or vehicle have on board any merchandise, Permit to proceed or discharge.shall produce to such customs officer a manifest as required by law, and no such vessel or vehicle shall proceed farther inland nor shall discharge or land any merchandise, passengers, or baggage without Penalty for not reporting, etc.receiving a permit therefor from such customs officer. The master of any such vessel, or the person in charge of any such vehicle who fails to report arrival in the United States as required by the provisions of this section shall be subject to a fine of $100 for each onense, and if any merchandise or baggage is unladen or discharged from any such vessel or vehicle without a permit therefor, the same, together with the vessel or vehicle in which imported, shall be subject to forfeiture. Sec. 460. Forfeiture of imports, vessel, or vehicle on failure to report, etc. Same—Failure to report.—If any merchandise is imported or brought into the United States in any vessel or vehicle from a contiguous country without being so reported to the collector, or in case of the neglect or failure of Personal penalty.the master of the vessel or the person in charge of the vehicle to file a manifest therefor, such merchandise and the vessel or vehicle shall be subject to forfeiture and the master of such vessel or the person in charge of such vehicle shall be liable to a penalty equal to the value of the merchandise imported in such vessel or vehicle which was not reported to the collector or included in the manifest. Sec. 461. Inspection at first port on arrival. Same—Inspection.—All merchandise and baggage imported or brought in from any contiguous country, except as otherwise provided by law or by regulations of the Secretary of the Treasury, shall be unladen in the presence of and be inspected by a customs officer at the first port of entry at which the same shall arrive; and such Opening of baggage, etc.officer may require the owner, or his agent, or other person having charge or possession of any trunk, traveling bag, sack, valise, or other container, or of any closed vehicle, to open the same for inspection, or to furnish a key or other means for opening the same. Sec. 462. Officer to open trunk, etc., on refusal of owner. Same—Forfeiture.—If such owner, agent, or other person shall fail to comply with his demand, the officer shall retain 957customs administration.such trunk, traveling bag, sack, valise, or other container or closed vehicle, and open the same, and, as soon thereafter as may be practicable, examine the contents, and if any article subject to duty or Forfeiture of dutiable or prohibited goods.any article the importation of which is prohibited is found therein, the whole contents and the container or vehicle shall be subject to forfeiture. Sec. 463. Same—Sealed cars.—To avoid unnecessary inspection Official scaling of vessel or vehicle at place of shipment.of merchandise imported from a contiguous country at the first port of arrival, the master of the vessel or the person in charge of the vehicle in which such merchandise is imported may apply to the customs or consular officer of the United States stationed in the place from which such merchandise is shipped, and such officer may seal such vessel or vehicle. Any vessel or vehicle so sealed may proceed with such merchandise to the port of destination under such regulations as the Secretary of the Treasury may prescribe. Sec. 464. Same—Delivery.—If the master of such vessel or the Punishment for unreasonable delays in delivery, etc.person in charge of any such vehicle fails to proceed with reasonable promptness to the port of destination and to deliver such vessel or vehicle to the proper officers of the customs, or fails to proceed in accordance with such regulations of the Secretary of the Treasury, or unlades such merchandise or any part thereof at other than such port of destination, or disposes of any such merchandise by sale or otherwise, he shall be guilty of a felony and upon conviction thereof shall be fined not more than §1,000 or imprisoned for not more than five years, or both; and any such vessel or vehicle, with its contents, shall be subject to forfeiture. Sec. 465. Same—Supplies, and so forth.—The master of any List of supplies purchased, etc., for American vesselin contiguous country, to be filed with manifest.vessel of the United States documented to engage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers shall, upon arrival from a foreign contiguous territory, file with the manifest of such vessel a detailed list of all supplies or other merchandise purchased in such foreign country for use or sale on such vessel, and also a statement of the cost of all repairs to and all equipment taken on board such vessel. The conductor or person For railway cars, by conductor.in charge of any railway car arriving from a contiguous country shall file with the manifest of such car a detailed list of all supplies or other merchandise purchased in such foreign country for use in the United States. If any such supplies, merchandise, repairs, or equipment Punishment for not reporting.shall not be reported, the master, conductor, or other person having charge of such vessel or vehicle shall be liable to a fine of not less than $100 and not more than $500, or to imprisonment for not more than two years, or both. Sec. 466. That sections 3114 and 3115 of the Revised Statutes are American vessels.amended to read as follows: " “Sec. 3114. The equipments, or any part thereof, including boats, Equipments, repairs of. etc., in foreign countries, dutiable.[R. S., sec, 3114, p. 508, amended](/us/rs/s3114/p508).purchased for, or the repair parts or materials to be used, or the expenses of repairs made in a foreign country upon a vessel documented under the laws of the United States to engage in the foreign or coasting trade, or a vessel intended to be employed in such trade, shall, on the first arrival of such vessel in any port of the United States, be liable to entry and the payment of an ad valorem duty of 50 per Rate.Forfeiture if not reported, etc.centum on the cost thereof in such foreign country; and if the owner or master of such vessel shall willfully and knowingly neglect or fail to report, make entry, and pay duties as herein required, such vessel, with her tackle., apparel, and furniture, shall be seized and forfeited.” “Sec. 3115. If the owner or master of such vessel, however, furnishes Duty remitted if occasioned by casualty.[R. S., sec. 3115, p. 508, amended](/us/rs/s3115/p508).good and sufficient evidence that such vessel, while in the regular course of her voyage, was compelled, by stress of weather or other casualty, to put into such foreign port and purchase such equipments, or make such repairs, to secure the safety of the vessel to enable her to reach her port of destination, then the Secretary of 958customs administration.Sworn statement from owner.the Treasury is authorized to remit or refund such duties, and such vessel shall not be liable to forfeiture, and no license or enrollment and license, or renewal of either, shall hereafter be issued to any such vessel until the collector to whom application is made for the same shall be satisfied, from the oath of the owner or master, that all such equipments and repairs made within the year immediately preceding such application have been duly accounted for under the provisions of this and the preceding sections, and the duties accruing thereon Forfeiture for refusal, etc.duly paid; and if such owner or master shall refuse to take such oath, or take it falsely, the vessel shall be seized and forfeited.” " Ascertainment, Collection, and Recovery of Duties.Part 3.—Ascertainment, Collection, and Recovery of Ditties. Sec. 481. Invoices.Contents required.Contents of invoice.—(a) That all invoices of merchandise to be imported into the United States shall set forth—
(1)Port of destination. The port of entry to which the merchandise is destined;
(2)Name ofshlpper, purchaser, etc. The time when, the place where, and the person by whom and the person to whom the merchandise is sold or agreed to be sold, or if to be imported otherwise than in pursuance of a purchase, the place from which shipped, the time when and the person to whom and the person by whom it is shipped;
(3)Description of goods, etc. A detailed description of the merchandise, including the name by which each item is known, the grade or quality, and the marks, numbers, or symbols under which sold by the seller or manufacturer to the trade in the country of exportation, together with the marks and numbers of the packages in which the merchandise is packed;
(4)Weights and measures. The quantities in the weights and measures of the country or place from which the merchandise is shipped, or in the weights and measures of the United States;
(5)Price in currency of purchase. The purchase price of each item in the currency of the purchase, if the mercliandise is shipped in pursuance of a purchase or an agreement to purchase;
(6)Foreign value or selling price of goods, if other than by purchase. If the merchandise is shipped otherwise than in pursuance of a purchase or an agreement to purchase, the value for each item, in the currency in which the transactions are usually made, or, in the absence of such value, the price in such currency that the manufacturer, seller, shipper, or owner would have received, or was Mulling to receive, for such merchandise if sold in the ordinary course of trade and in the usual wholesale quantities in the country of exportation;
(7)Currency used. The kind of currency, whether gold, silver, or paper;
(8)Itemized charges. All charges upon the merchandise, itemized by name and amount when known to the seller or shipper; or all charges by name (including commissions, insurance, freight, cases, containers, coverings, and cost of packing) included in the invoice prices when the amounts for such charges are unknown to the seller or shipper;
(9)Export allowances. All rebates, drawbacks, and bounties, separately itemized, allowed upon the exportation of the merchandise; and
(10)Other facts necessary for appraisement, etc. Any other facts deemed necessary to a proper appraisement, examination, and classification of the merchandise that the Secretary of the Treasury may require.
(b)Shipments by other than manufacturer, other than by purchase. If the merchandise is shipped to a person in the United States by a person other than the manufacturer, otherwise than by purchase, such person shall state on the invoice the time when, the place where, the person from whom such merchandise was purchased, and the price paid therefor in the currency of the purchase, stating whether gold, silver, or paper.
(c)Purchases in different consular districts embraced in one invoice. When the merchandise has been purchased in different consular districts for shipment to the United States and is assembled for shipment and embraced in a single invoice which is produced for certification under the provisions of paragraph
(2)of subdivision
(a)of 959customs regulations.section 482 of this Act, the invoice shall have attached thereto the original bills or invoices received by the shipper, or extracts therefrom, showing the actual prices paid or to be paid for such merchandise. The consular officer to whom the invoice is so produced for certification Consular certification.may require that any such original bill or invoice be certified by the consular officer for the district in which the merchandise was purchased. Sec. 482. Declarations accompanying certified invoices.—(a) Certified invoices.Consular certification before shipment.Every invoice covering merchandise exceeding $100 in value shall, at or before the time of the shipment of the merchandise, or as soon thereafter as the conditions will permit, be produced for certification to the consular officer of the United States—
(1)For the consular district in which the merchandise was manufactured, District where purchased, etc.or purchased, or from which it was to be delivered pursuant to contract;
(2)For the consular district in which the merchandise is assembled Where assembled for shipment.and repacked for shipment to the United States, if it has been purchased in different consular districts.
(b)Such invoices shall have indorsed thereon, when so produced, Verified declaration to be indorsed.a verified declaration, in a form prescribed by the Secretary of the Treasury, stating whether the merchandise is sold or agreed to be sold, or whether it is shipped otherwise than in pursuance of a purchase or an agreement to purchase, that there is no other invoice differing from the invoice so produced, and that all the statements contained in such invoice and in such declaration are true and correct.
(c)Every certified invoice shall be made out in triplicate or in Triplicate or quadruplicate, signing, etc.quadruplicate, if desired by the shipper, for merchandise intended for immediate transportation, under the provisions of section 552 of this Act, and shall be signed by the seller or shipper, or the agent of either. Where any such invoice is signed by an agent, he shall state thereon the name of his principal.
(d)Such invoices shall be certified in accordance with the provisions Mode of certifying.of existing law.
(e)The original of the invoice shall be filed in the office of the consular Disparition of.officer by whom it was certified, to be there kept until the Secretary of State authorizes its destruction. The duplicate and, if made, the quadruplicate shall be delivered to the exporter, to be forwarded to the consignee for use in making entry of the merchandise and the triplicate shall be promptly transmitted by the consularofficer to the collector of customs at the port of entry named in the invoice.
(f)When merchandise is to be shipped from a place so remote Certification remote from consulate.from an American consulate as to render impracticable certification of the invoice by an American consular officer, such invoice may be certified by a consular officer of a nation at the time in amity with the United States, *Proviso*.In insular possessions.or if there be no such consular officer available such invoice shall be executed before a notary public or other officer having authority to administer oaths and having an official seal: *Provided*, That invoices for merchandise shipped to the United States from the Philippine Islands or any of its other possessions may be certified by the collector of customs or the person acting as such, or by his deputy. Sec. 483. Ownership for entry.—All merchandise imported into Consignee deemed owner 01 imports.the United States shall, for the purposes of this title, be held to be the property of the person to whom the same is consigned; and the Holder of bill of lading.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. The underwriters of abandoned merchandise Underwriters.960customs regulations.and the salvors of merchandise saved from a wreck at sea or on or along a coast of the United States may, for such purposes, be regarded as the consignees. Sec. 484. Entry.Consignee to make. Exceptions.Entry.—(a) Except as provided in sections 490, 498, 552, and 553 and in subsection
(d)of section 315 of this Act, the consignee of imported merchandise shall make Time.entry therefor either in person or by an agent authorized by him in writing under such regulations as the Secretary of the Treasury may prescribe. Such entry shall be made at the customhouse within forty-eight hours, exclusive of Sundays and holidays, after the entry of the importing vessel or report of the vehicle, or after the arrival at the port of destination in the case of merchandise transported in bond, unless the collector authorizes in writing a longer time.
(b)Invoice required.No merchandise shall be admitted to entry under the provisions of this section without the production of a certified invoice Exceptions.therefor, except that entry may be permitted if—
(1)Unavoidable inability. The collector is satisfied that the failure to produce such invoice is due to causes beyond the control of the person making entry;
(2)Statement In form of Invoice. Such person makes a verified declaration in writing that he is unable to produce such invoice and
(A)files therewith a seller’s or shipper’s invoice, or
(B)if he is not in possession of a seller’s or shipper’s invoice files therewith a statement of the value, or the price paid, in the form of an invoice; and
(3)Bond for production later. Such person gives a bond in a penal sum to be fixed by the Secretary of the Treasury for the production of such certified invoice within six months, and the payment of the penal sum so fixed as liquidated damages in the event such invoice is not so produced.
(c)Bill of lading to be produced.The consignee shall produce the bill of lading at the time of making entry, except that
(1)Shipping receipt, etc., accepted. If the collector is satisfied that no bill of lading has been issued, the shipping receipt or other evidence satisfactory to the collector may be accepted in lieu thereof; and
(2)Entry, etc., without, permitted on giving indemnity bond. The collector is authorized to permit entry and to release merchandise from customs custody without the production of the bill of lading if the person making such entry gives a bond satisfactory to the collector, in a sum equal to not less than one and one-half times the invoice value of the merchandise, to produce such bill of lading, to relieve the collector of all liability, to indemnify the collector against loss, to defend every action brought upon a claim for loss or damage, by Suit on bond.reason of such release from customs custody or a failure to produce such bill of lading and to entitle any person injured by reason of such release from customs custody to sue on such bond in his own name, without making the collector a party thereto. Any person so injured by such release may sue on such bond to recover any damages so sustained by him.
(d)Statement, etc., to ac-company entry. Such entry shall be signed by the consignee, or his agent, and shall set forth such facts in regard to the importation as the Secretary of the Treasury may require for the purpose of assessing duties and to secure a proper examination, inspection, appraisement, and liquidation, and shall be accompanied by such invoices, bills of lading, certificates and documents as are required by law and regulations promulgated thereunder.
(e)Enumeration, etc., of articles imported to be established for statistical purposes. The Secretary of the Treasury and the Secretary of Commerce are authorized and directed to establish from time to time for statistical purposes an enumeration of articles in such detail as in their judgment may be necessary, comprehending all merchandise Use in entries.imported into the United States, and as a part of the entry there shall be attached thereto of included therein an accurate statement specifying, in terms of such detailed enumeration, the kinds and 961customs regulations.quantities of all merchandise imported and the value of the total quantity of each kind of article.
(f)If any of the certificates or documents necessary to make entry Partial entry pending arrival of missing documents, etc.of any part of merchandise arriving on one vessel or vehicle and consigned to one consignee have not arrived, such part may be entered subsequently, and notation of the packages or cases to be omitted from the original entry shall be made thereon. One or more packages Packages for other persons.arriving on one vessel or vehicle addressed for delivery to one person and imported in another package containing packages addressed for delivery to other persons may be separately entered, under such rules and regulations as the Secretary of the Treasury may prescribe. All Oncentry of goods for one consignee.other merchandise arriving on one vessel or vehicle and consigned to one consignee shall be included in one entry.
(g)Under such regulations as the Secretary of the Treasury may Verified statements of costs of production.prescribe, the collector or the appraiser may require a verified statement from the manufacturer or producer showing the cost of production of the imported merchandise, when necessary to the appraisement of such merchandise. Sec. 485. Declaration.—(a) Every consignee making an entry Declaration to be filed with entry.under the provisions of section 484 of this Act shall make and file therewith, in a form to be prescribed by the Secretary of the Treasury, a declaration under oath, stating—Contents.
(1)Whether the merchandise is imported in pursuance of a purchase Whether goods purchased or otherwise.or an agreement to purchase, or whether it is imported otnerwise than in pursuance of a purchase or agreement to purchase;
(2)That the prices set forth in the invoice are true, in the case Truth of prices, etc.,of merchandise purchased or agreed to be purchased; or in the case of merchandise secured otherwise than by purchase or agreement to purchase, that the statements in such invoice as to foreign value are true to the best of his knowledge and belief;
(3)That all other statements in the invoice or other Other statements, etc., true.documents filed with the entry, or in the entry itself, are true and correct; and
(4)That he will produce at once to the collector any invoice, Information of incorrect prices, etc.paper, letter, document, or information received showing that any such prices or statements are not true or correct.
(b)The Secretary of the Treasury is authorized to prescribe regulations Regulations for free entry of books, etc., in parts.for one declaration in the case of books, magazines, newspapers, and periodicals published and imported in successive parts, numbers, or volumes, and entitled to free entry.
(c)In the event that an entry is made by an agent under the provisions Bond from agent to produce declaration by consignee.of section 484 of this Act and such agent is not in possession of such declaration of the consignee, such agent shall give a bond, in a form and of a penal sum prescribed by the Secretary of the Treasury, to produce such declaration.
(d)A consignee shall not be liable for any additional or increased Liability for additional duties.Conditions releasing consignee from.duties if
(1)he declares at the time of entry that he is not the actual owner of the merchandise,
(2)he furnishes the name and address of such owner, and
(3)within ninety days from the date of entry he produces a declaration of such owner conditioned that he will pay all additional and increased duties, under such regulations as the Secretary of the Treasury may prescribe. Such owner shall possess all the rights of a consignee.
(e)The Secretary of the Treasury shall prescribe separate forms Forms for declarations to be prescribed.for the declaration in the case of merchandise which is imported in pursuance of a purchase or agreement to purchase and merchandise which is imported otherwise than in pursuance of a purchase or agreement to purchase.
(f)Whenever such merchandise is consigned to a deceased person, Consignments to do ceased or insolvent persons.or to an insolvent person who has assigned the same for the benefit of his creditors, the executor or administrator, or the assignee of 962customs regulations.To partnerships.such person or receiver or trustee in bankruptcy, shall be considered as the consignee; when consigned to a partnership the declaration of one of the partners only shall be required, and when consigned to a corporation such declaration may be made by any officer of such corporation, or by any other person specifically authorized by the board of directors of such corporation to make the same. Sec. 486. Bond from consignee if goods not sent to public stores for inspection, etc.Conditions. Bond.—Upon entry of any merchandise, none of which or a part only of which is sent to the public stores for inspection, examination, or appraisal, the consignee shall give a bond, conditioned that he will produce all invoices, declarations, and other documents or papers required by law or regulations made in pursuance thereof upon the entry of imported merchandise; and that he will comply with all the requirements of the laws or regulations made in pursuance thereof relating to the importation and admission of such merchandise and will return to the collector, when demanded by such collector, not later than ten days after the appraiser’s report, such of the merchandise as was not sent to the public stores, and also will return to the collector, on demand by him, any and all merchandise found not to comply with the law and regulations governing its admission into the commerce of the United States. Such bond shall be given in a form and in a penalty to be prescribed by the Secretary of the Treasury, the penalty thereof to be paid as *Proviso*.Yearly bond to cover all consignments.liquidated damages: *Provided*, That instead of a bond upon each entry the Secretary of the Treasury may prescribe a bond to be taken from any consignee to cover all importations entered by him within a period of one year from the date thereof. Sec. 487. Additions allowed prior to appraisement. The consignee, or his agent, may, at the time entry is made or at any time before the invoice or the merchandise has come under the observation of the appraiser for the purpose of appraisement, make such additions in the entry to or such deductions from the cost or value given in the invoice as in his opinion may raise or lower the same to the value of such merchandise. Sec. 488. Appraisal in district of entry. The collector within whose district any merchandise is entered shall cause such merchandise to be appraised. Sec. 489. Additional duty if appraised exceeds entered value. Additional duties.—If the final appraised value of any article of imported merchandise which is subject to an ad valorem rate of duty or to a duty based upon or regulated in any manner by the value thereof shall exceed the entered value, 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 final appraised value thereof for each 1 per centum that such final appraised Applicable only on which values advanced.value exceeds the value declared in the entry. Such additional duty shall apply only to the particular article or articles in each invoice that are so advanced in value upon final appraisement and shall not be imposed upon any article upon which the amount of duty imposed by law on account of the final appraised value docs not exceed the amount of duty that would be imposed if the final appraised value did Limit.not exceed the entered value, and shall be limited to 75 per centum of Remission restrictions.the final 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 the case of a manifest clerical error, upon the order of the Secretary of the Treasury, or in any case upon the finding of the Board of General Appraisers, upon a petition filed and supported by satisfactory evidence under such rules as the board may prescribe, that the entry of the merchandise at a less value than that returned upon final appraisement was without any intention to defraud the revenue of the United States or to conceal or misrepresent the facts of the case or to deceive the appraiser as Presumption of fraud, etc.to the value of the merchandise. If the appraised value of any merchandise exceeds the value declared in the entry by more than 100 963customs administration.per centum, such entry shall be presumptively fraudulent, and the collector shall seize the whole case or package containing 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 rebuts such presumption of fraud by sufficient evidence. Upon the making of such order or finding, the additional duties Remission or refunding.shall be remitted or refunded, wholly or in part, and the entry shall be liquidated or reliquidated accordingly. Such additional duties Restriction.shall not be refunded in case of exportation of the merchandise, nor shall they be subject to the benefit of drawback. All additional duties, Application of additional duties.penalties, or forfeitures applicable to merchandise entered in connection with a certified invoice shall be alike applicable to merchandise entered in connection with a seller’s or shipper’s invoice or statement in the form of an invoice. Duties shall not, however, be Restriction, on assessing at less than entered value.assessed upon an amount less than the entered value, except in a case where the importer certifies at the time of entry that the entered value is higher than the value as defined in this Act, and that the goods are so entered in order to meet advances by the appraiser in similar cases then pending on appeal for reappraisement or re-reap-praisement, and the importer’s contention in said pending cases shall subsequently be sustained, wholly or in part, by a final decision on reappraisement or roreappraisement, and it shall appear that the action of the importer on entry was so taken in good faith, after due diligence and inquiry on his part, and the collector shall liquidate the Liquidation on final appraisement.entry in accordance with the final appraisement. Sec. 490. Incomplete entry.—Whenever entry of any imported Goods to be sent to bonded warehouse if entry incomplete, etc.merchandise is not made within the time provided by law or the regulations prescribed by the Secretary of the Treasury, or whenever entry of such merchandise is incomplete because of failure to pay the estimated duties, or whenever, in the opinion of the collector, entry of such merchandise can not be made for want of proper documents or other cause, or whenever the collector believes that any merchandise is not correctly and legally invoiced, he shall take the merchandise into his custody and send it to a bonded warehouse or public store, to be held at the risk and expense of the consignee until entry Held at owner’s risk.is made or completed and the proper documents are produced, or a bond given for their production. Sec. 491. Unclaimed goods.—If any merchandise of which possession Auction sale of goods one year in bonded warehouse without entry, etc.has been taken by the collector shall remain in bonded ware-house or public store for one year without entry thereof having been made and the duties and charges thereon paid, such merchandise shall be appraised by the appraiser of merchandise and sold by the collector at public auction as abandoned to the Government, under such regulations as the Secretary of the Treasury shall prescribe. All gunpowder and other explosive substances and merchandise liable Explosives, perishables, etc., to be sold forthwith.to depreciation in value by damage, leakage, or other cause to such extent that the proceeds of sale thereof may be insufficient to pay the duties, storage, and other charges, if permitted to remain in public store or bonded warehouse for a period of one year, may be sold forthwith, under such regulations as the Secretary of the Treasury may prescribe. Sec. 492. Merchandise abandoned or forfeited.—Except as Destruction of abandoned, etc., goods subject to internal revenue tax.Tobacco exception.[R. S., sec. 3360, p. 650](/us/rs/s3360/p650).provided in section 3369 of the Revised Statutes, as amended, any merchandise abandoned or forfeited to the Government under the preceding or any other provision of the customs laws, which is subject to internal revenue tax and which the collector shall be satisfied 964customs regulations.will not sell for a sufficient amount to pay such taxes, shall be forth with destroyed under regulations to be proscribed by the Secretary of the Treasury, instead of being sold at auction. Sec. 493. Surplus of sales.Deposited in Treasury if not claimed in ten days. Proceeds of sale.—The surplus of the proceeds of sales under section 491 of this Act, after the payment of storage charges, expenses, duties, and the satisfaction of any lien for freight, charges, or contribution in general average, shall be deposited by the collector in the Treasury of the United States, if claim therefor shall not be filed with the collector within ten days from the date of sale, and Master of vessel exonerated, etc.the sale of such merchandise shall exonerate the master of any vessel in which the merchandise was imported from all claims of the owner thereof, who shall, nevertheless, on due proof of his interest, be entitled to receive from the Treasury the amount of any surplus of the proceeds of sale. Sec. 494. Payment for weighing, etc. Expense of weighing, and so forth.—In all cases in which the invoice or entry does not state the weight, quantity, or measure of the merchandise, the expense of ascertaining the same shall be collected from the consignee before its release from customs custody. Sec. 495. Partnership bonds.Execution by a member to bind the others. Partnership bond.—When any bond is required by law to be executed by any partnership for any purpose connected with the transaction of business at any customhouse, the execution of such bond by any member of such partnership shall bind the other partners in like manner and to the same extent as if such other partners had personally joined in the execution, and an action or suit may be instituted on such bond against all partners as if all had executed the same. Sec. 496. Baggage.Examination of, authorized notwithstanding declaration, etc. Examination of baggage.—The collector may cause an examination to be made of the baggage of any person arriving in the United States in order to ascertain what articles are contained therein and whether subject to duty, free of duty, or prohibited notwithstanding a declaration and entry therefor has been made. Sec. 497. Forfeiture, etc., of articles not declared, etc. Forfeiture.—Any article not included in the declaration and entry as made, and, before examination of the baggage was begun, not mentioned in writing by such person, if written declaration and entry was required, or orally if written declaration and entry was not required, shall be subject to forfeiture and such person shall be liable to a penalty equal to the value of such article. Sec. 498. Articles allowed entry under regulations.Entry under regulations.—(a) The Secretary of the Treasury is authorized to prescribe rules and regulations for the declaration and entry of—
(1)Value not over $100. Merchandise not exceeding S100 in value, including such merchandise imported through the mails;
(2)Damaged by casualty on voyage. Merchandise damaged by lire or marine casualty on the voyage of importation;
(3)Recovered from wrecks. Merchandise recovered from a wrecked or stranded vessel;
(4)Personal effects, etc. Household effects used abroad and personal effects, not imported in pursuance of a purchase or agreement for purchase and not intended for side;
(5)Gifts from abroad. Articles sent by persons in foreign countries as gifts to persons in the United States;
(6)Carried on the person, etc. Articles carried on the person or contained in the baggage of a person arriving in the United States;
(7)Tools of trade. Tools of trade of a person arriving in the United States;
(8)Effects of citizens dying abroad. Personal effects of citizens of the United States who have died in a foreign country;
(9)Sea stores, etc.*Ante*, p. 957. Merchandise within the provisions of sections 465 and 466 of this Act at the first port of arrival;
(10)With no declared value. Merchandise when in the opinion of the Secretary of the Treasury the value thereof can not be declared; and 965
(11)Merchandise within the provisions of the Act entitled “An customs regulations.For express delivery.Vol. 20, p. 263. Regulations authorized for.*Ante*, p. 960.Act to expedit e the delivery of imported parcels and packages, not exceeding $500 in value,” approved June 8, 1896.
(b)The Secretary of the Treasury is authorized to include in such rules and regulations any of the provisions of section 484 or 485 of this Act. Sec. 499. Examination of Merchandise.—Imported merchandise, No delivery until reported by appraiser as correctly invoiced, etc.required by law or regulations made in pursuance thereof to be inspected, examined, or appraised, shall not be delivered from customs custody, except as otherwise provided in this Act, until it has been inspected, examined, or appraised and is reported by the appraiser to have been truly and correctly invoiced and found to comply with the requirements of the laws of the United States. The Designation of packages to be opened fir appraisement, etc.collector shall designate the packages or quantities covered by any invoice or entry which are to be opened and examined for the purpose of appraisement or otherwise and shall order such packages or quantities to be sent to the public stores or other places for such purpose. Not less Number of packages.than one package of every invoice and not less than one package of every ten packages of merchandise, shall be so designated unless the Secretary of the Treasury, from the character and description of the merchandise, is of the opinion that the examination of a less proportion of packages will amply protect the revenue and by special regulation permit a less number of packages to be examined. The collector or the appraiser may require such additional packages or quantities as either of them may deem necessary. If any package is found by the appraiser to contain any article not Action if article not invoiced found in package.specified in the invoice and he reports to the collector that in his opinion such article was omitted from the invoice with fraudulent intent on the part of the seller, shipper, owner, or agent, the contents of the entire package in which such article is found shall be liable to seizure, but if the appraiser reports that no such fraudulent intent is apparent then the value of said article shall be added to the entry and the duties thereon paid accordingly. If a deficiency is found Report of deficiency, etc.in quantity, weight, or measure in the examination of any package, report thereof shall be made to the collector, who shall make allowance therefor in the liquidation of duties. Sec. 500. Duties of the appraiser, assistant appraiser, and Appraisement.examiner.—(a) It shall be the duty of the appraiser under such rules and regulations as the Secretary of the Treasury may prescribe—
(1)To appraise the merchandise in the unit of quantity in which Duties of appraisers.the merchandise is usually bought and sold by ascertaining or estimating the value thereof by all reasonable ways and means in his power, any statement of cost or cost of production in any invoice, affidavit, declaration, or other document to the contrary notwithstanding;
(2)To ascertain the number of yards, parcels, or quantities of the merchandise ordered or designated for examination;
(3)To ascertain whether the merchandise has been truly and correctly invoiced;
(4)To describe the merchandise in order that the collector may determine the dutiable classification thereof; and
(5)To report his decisions to the collector.
(b)At ports where there are assistant appraisers provided for by Review, etc., reports of assistant appraisers.law the appraiser shall have power to review and to revise and correct the reports of such assistant appraisers.
(c)It shall be the duty of an assistant appraiser—Duties of assistant appraisers.
(l)To examine and inspect such merchandise as the appraiser may direct, and to report to him the value thereof;
(2)To revise and correct the reports and to supervise and direct the work of such examiners and other employees as the appraiser may designate; and 966
(3)customs regulations. To assist the appraiser, under such regulations as the Secretary of the Treasury or the appraiser may prescribe.
(d)Duties of examiners. It shall be the duty of an examiner to examine and inspect the merchandise and report the value and such other facts as the appraiser may require in his appraisement or report, and to perform such other duties as may be prescribed by rules and regulations of the Secretary of the Treasury or the appraiser.
(e)Acting appraisers. The Secretary of the Treasury is authorized to designate an officer of the customs as acting appraiser at a port where there is no appraiser. Such acting appraiser shall take the oath, perform all the duties, and possess all the powers of an appraiser. Sec. 501. Decision of appraiser final.Appeal allowed to Board of General Appraisers. Reappraisement.—The decision of the appraiser shall be final and conclusive upon all parties unless a written appeal for a reappraisement is filed with or mailed to the Board of General Appraisers by the collector within sixty days after the date of the appraiser’s report, or filed by the consignee, or his agent, with the collector within ten days after the date of personal delivery, or if mailed the date of mailing of written notice of appraisement to the consignee, his agent, or his attorney. No such appeal filed by the Conditions.consignee, or his agent, shall be deemed valid, unless he has complied with all the provisions of this Act relating to the entry and Assignment to a general appraiser.appraisement of such merchandise. Every such appeal shall be transmitted with the entry and the accompanying papers by the collector to the Board of General Appraisers and shall be assigned to one of the general appraisers, who shall ascertain and return the Hearings.value of the merchandise and shall give reasonable notice to the importer and to the person designated to represent the Government in such proceedings of the time and place of the hearing, at which the parties and then’ attorneys shall have an opportunity to introduce evidence and to hear and cross-examine the witnesses of the other party and to inspect all samples and all papers admitted or offered Evidence admitted.as evidence. In finding such value affidavits of persons whose attendance can not reasonably be had, price lists, catalogues, reports or depositions of consuls, special agents, collectors, appraisers, assistant appraisers, examiners, and other officer's of the Government may be considered. Copies of official documents, when certified by an official duly authorized by the Secretary of the Treasury, may be admitted in evidence with the same force and effect as original documents. Decision final, unless application for reviewThe decision of the general appraiser, after argument on the part of the interested parties if requested by them or by either of them, shall be final and conclusive upon all parties unless within ten days from the date of the filing of the decision with the collector an application for its review shall be filed with or mailed to said board by the collector or other person authorized by the Secretary of the Treasury, and a copy of such application mailed to the consignee, or his agent or attorney, or filed by the consignee, or his agent or attorney, with the collector, by whom the same shall be forthwith forwarded to the Procedure and action by board of three general appraisers,Board of General Appraisers. Every such application shall be assigned by the Board of General Appraisers to a board of three general appraisers, who shall consider the case upon the samples of the merchandise, if there be any, and the record made before the general appraiser, and, after argument on the part of the parties if requested by them or either of them, shall affirm, reverse, or modify the decision of the general appraiser or remand the case to the general appraiser for further proceedings, and shall state its action in a written decision, to be forwarded to the collector, setting forth the facts upon Appeal to Court of Customs Appeals, only on questions of law.which the finding is based and the reasons therefor. The decision of the Board of General Appraiser’s shall be final and conclusive upon 967all parties unless an appeal shall be taken by either party to the customs regulations.Court of Customs Appeals upon a question or questions of law only within the time and in the manner provided by section 198 of an Vol. 36, p. 1148.Act entitled “An Act to codify, revise, and amend the laws relating to the judiciary,” approved March 3, 1911. Sec. 502. Regulations for appraisement and classification—(a) Appraisement, classification, etc.Regulations for, to be established. The Secretary of the Treasury shall establish and promulgate such rules and regulations not inconsistent with the law, and may disseminate such information as may be necessary to secure a just, impartial, and uniform appraisement of imported merchandise and the classification and assessment of duties thereon at the various ports of entry, and may direct any appraiser, deputy appraiser, assistant appraiser, or examiner of merchandise to go from one port of entry to another for the purpose of appraising or assisting in appraising merchandise imported at such port.
(b)No ruling or decision once made by the Secretary of the Reversing decision of Secretary, construing customs laws, restricted.Treasury, giving construction to any law imposing customs duties, shall be reversed or modified adversely to the United States, by the same or a succeeding Secretary, except in concurrence with an opinion of the Attorney General recommending the same, or a final decision of the Board of General Appraisers.
(c)It shall be the duty of all officers of the customs to execute and Instructions of Secretary to be executed by customs officers.carry into effect all instructions of the Secretary of the Treasury relative to the execution of the revenue laws; and in case any difficulty arises as to the true construction or meaning of any part of the revenue laws, the decision of the Secretary shall be binding upon all officers of the customs. Sec. 503. Dutiable value.—Whenever imported merchandise is Ad valorem duties assessed on value re-turned by appraiser, etc.subject to an ad 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 value returned by the appraiser, general appraiser, or Board of General Appraisers, as the case may be. If there shall Unusual coverings.be used for covering or holding imported merchandise, whether dutiable or free of duty, any unusual material, article, or form designed for use otherwise than m the bona fide transportation of such merchandise to the United States, additional duties shall be levied upon such material, article, or form at the rate or rates to which the same would be subjected if separately imported. Sec. 504. Payment of duties.—The consignee shall deposit with Consignee to deposit estimated duty.the collector, at the time of making entry, unless the merchandise is entered for warehouse or transportation, or under bond, the amount of duty estimated to be payable thereon. Upon receipt of the Liquidation on report of appraiser, etc.appraiser’s report and of the various reports of landing, weight, gauge, or measurement, the collector shall ascertain, fix, and liquidate the rate and amount of duties to be paid on such merchandise as provided by law and shall give notice of such liquidation in the form and manner prescribed by the Secretary of the Treasury, and collect any Collection of increase, or refund of excess.increased or additional duties due or refund any excess of duties deposited as determined on such liquidation. Sec. 505. Abandonment and damage.—Allowance shall be made Abandonment and damages allowances.in the estimation and liquidation of duties under regulations prescribed by the Secretary of the Treasury in the following cases:
(1)Where the importer abandons, within ten days after entry, to On delivery of goods to collector.the United States all or any portion amounting to 10 per centum or more of the total value or quantity of merchandise in any invoice, and delivers the portion so abandoned to such place as the collector directs unless the collector is satisfied that it is so far destroyed as to be nondeliverable;
(2)Where, at the time of importation, 5 per centum or more of the Decaved or injured perishables.total value or quantity of fruit or other perishable merchandise in 968customs regulations.any invoice is decayed or injured so that its commercial value has been destroyed;
(3)Condemned by health authorities. Where fruit or other perishable merchandise has been condemned at the port of entry, within ten days after landing, by the health officers or other legally constituted authorities, and the consignee, within five days after such condemnation, files with the collector written notice thereof, an invoiced description and the location thereof, and the name of the vessel or vehicle in which imported. Sec. 506. Tare and draft allowances. Tare and draft.—The Secretary of the Treasury is hereby authorized to prescribe and issue regulations for the ascertainment of tare upon imported merchandise, including the establishment of reasonable and just schedule tares therefor, but in no case shall there be any allowance for draft or for impurities, other than excessive moisture and impurities not usually found in or upon such or similar merchandise. Sec. 507. Assessment on mixed goods dutiableat different rates. Commingling of goods.—Whenever dutiable merchandise and merchandise which is free of duty or merchandise subject to different rates of duty are so packed together or mingled that the quantity or value of each class of such merchandise can not be readily ascertained by the customs officers, the whole of such merchandise shall be subject to the highest rate of duty applicable to any part thereof, Segregation allowed.unless the importer or consignee shall segregate such merchandise at his own risk and expense under customs supervision within ten days after entry thereof, in order that the quantity and value of each part or class thereof may be ascertained. Sec. 508. Customs officials authorized to administer oaths, etc., as to imports. Examination of importer and others.—Collectors, appraisers, general appraisers, and boards of general appraisers may cite to appear before them or any of them and to examine upon oath, which said officers or any of them are hereby authorized to administer, any owner, importer, consignee, agent, or other person upon any matter or thing which they, or any of them, may deem material respecting any imported merchandise then under consideration or previously imported within one year, in ascertaining the classification Preservation of testimony.or the value thereof or the rate or amount of duty; and they, or any of them, may require the production of any letters, accounts, contracts, invoices, or other documents relating to said merchandise, and may require such testimony to be reduced to writing, and when so taken it shall be filed and preserved, under such rules as the Board Subsequent use.of General Appraisers may prescribe, and such evidence may be given consideration in all subsequent proceedings relating to such merchandise. Sec. 509. Penalty for not attending, declining to answer, etc. Penalties.—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 be liable to a penalty of not less than $20 nor more Effect on appraisement.than $500; and if such person be the owner, importer, or consignee, the appraisement last made of such merchandise, whether made by an appraiser, a general appraiser, or a board of general appraisers, False swearing deemed perjury.shall be final and conclusive against such person; and any person who shall willfully and corruptly swear falsely on an examination before any general appraiser, or board of general appraisers, or local Forfeiture of goods, etc.appraiser or collector, shall be deemed 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. Sec. 510. Exporter’sbooks, etc.Inspection of by officials as to market value of goods exported. Inspection of exporter’s books.—If any person manufacturing, producing, selling, shipping, or consigning merchandise exported to the United States fails, at the request of the Secretary of 969customs regulations.the Treasury, or an appraiser, or person acting as appraiser, or a collector, or a general appraiser, or the Board of General Appraisers, as the case may be, to permit a duly accredited officer of the United States to inspect his books, papers, records, accounts, documents, or correspondence, pertaining to the market value or classification of such merchandise, then while such failure continues the Secretary of Importations from, prohibited on failure to allow.the Treasury, under regulations prescribed by him,
(1)shall prohibit the importation into the United States of merchandise manufactured, produced, sold, shipped or consigned by such person, and
(2)may Deliveries to be with-held.instruct the collectors to withhold delivery of merchandise manufactured, produced, sold, shipped or consigned by such person. If such Sale, if failure continues one year.failure continues for a period of one year from the date of such instructions the collector shall cause the merchandise, unless previously exported, to be sold at public auction as in the case of forfeited merchandise. Sec. 511. Inspection’ of importer’s books.—If any person importing Importer’s books, etc.Inspection of, as to value, etc., of goods imported.merchandise into the United States or dealing in imported merchandise fails, at the request of the Secretary of the Treasury, or an appraiser, or person acting as appraiser, or a collector, or a general appraiser, or the Board of General Appraisers, as the case may be, to permit a duly accredited officer of the United States to inspect his books, papers, records, accounts, documents, or correspondence, pertaining to the value or classification of such merchandise, then while such failure continues the Secretary of the Treasury, under regulations prescribed by him,
(1)shall prohibit the importation of merchandise Importations by, prohibited on failure to allow.into the United States by or for the account of such person, and
(1)shall instruct the collectors to withhold delivery of merchandise imported by or for the account of such person. If such failure continues Sale, if failure continues one year.for a period of one year from the date of such instructions the collector shall cause the merchandise, unless previously exported, to be sold at public auction as in the case of forfeited merchandise. Sec. 512. Deposit of duties.—All moneys paid to any collector Unascertained, etc., duties to be deposited in the Treasury.for unascertained duties or for duties paid under protest against the rate or amount of duties charged shall be deposited to the credit of the Treasurer of the United States and shall not be held by the collectors to await any ascertainment of duties or the result of any litigation in relation to the rate or amount of duties legally chargeable and collectible in any case where money is so paid. Sec. 513. Collector’s immunity.—No collector or other customs Customs officials not personally liable for matters appealable.officer shall be in any way liable to any owner, importer, consignee, or agent or any other person for or on account of any rulings or decisions as to the appraisement or the classification of any imported 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 might under this Act be entitled to protest or appeal from the decision of such collector or other officer. Sec. 514. Protest.—All decisions of the collector, including the Decisions of collectors as to duties, etc., final.legality of all orders and findings entering into the same, as to the rate and amount of duties chargeable, and as to all exactions of whatever character (within the jurisdiction of the Secretary of the Treasury), and his decisions excluding any merchandise from entry or delivery, under any provision of the customs revenue laws, and his liquidation of any entry, or refusal to pay any claim for drawback, or his refusal to reliquidate any entry for a clerical error discovered within one year after the date of entry, or within sixty days after liquidation when liquidation is made more than ten months after the date of entry, shall be final and conclusive upon all persons, unless the importer, consignee, or agent of the person paying such Protest allowed after iquidation, etc.charge or exaction, or filing such claim for drawback, or seeking such entry or delivery, shall, within sixty days after, but not before such 970customs regulations.liquidation or decision, as well in cases of merchandise entered in bond as for consumption, file a protest in writing with the collector setting forth distinctly and specifically, and in respect to each entry, payment, claim, or decision, the reasons for the objection thereto, and if the merchandise is entered for consumption shall pay the full amount of duties, charges, and exactions ascertained to be due Amendment of protest.thereon. Under such rules as the Board of General Appraisers may prescribe, and in its discretion, a protest may be amended at any time prior to the first docket call thereof. Sec. 515. Review of decision by collector. Same.—Upon the filing of such protest and payment of duties and other charges the collector shall within sixty days thereafter review his decision, and may modify the same in whole or in part and thereafter refund any duties, charge, or exaction found to have been collected in excess, or pay any drawback found due, of which notice shall be given as in the case of the original liquidation, and against which protest may be filed within the same time and in the same manner and under the same conditions as against the Transmittal to Board of General Appraisers if original decision affirmed.original liquidation or decision. If the collector shall, upon such review, affirm his original decision, or, upon the filing of a protest against his modification of any decision, the collector shall forthwith transmit the entry and the accompanying papers, and ail the exhibits connected therewith, to the Board of General Appraisers for due Determination of Board final, unless appeal to Court of Customs Appeals.assignment and determination, as provided by law. Such determination shall be final and conclusive upon all persons, and the papers transmitted shall be returned, with the decision and judgment order thereon, to the collector, who shall take action accordingly, except in cases in which an appeal shall be filed in the United States Court of Customs Appeals within the time and in the manner provided by law. Sec. 516. American producers.Proceedings on complaint of, that imports similar to their product are assessed too low.Appeal or protest by American producers.—(a) Whenever an American manufacturer, producer, or wholesaler believes that the appraised value of any imported merchandise of a class or kind manufactured, produced, or sold at wholesale by him is too low, he may file with the Secretary of the Treasury a complaint setting forth the value at which he believes the merchandise should Copy to appraiser.be appraised and the facts upon which he bases his belief. The Secretary shall thereupon transmit a copy of such complaint to the appraiser at each port of entry where the merchandise is usually Subsequent importations to be reported.imported. Until otherwise directed by the Secretary, the appraiser shall report each subsequent importation of the merchandise giving the entry number, the name of the importer, the appraised value, Reappraisal if Secretary disagrees with appraiser.*Ante*, p. 968.and his reasons for the appraisement. If the Secretary docs not agree with the action of the appraiser, he shall instruct the collector to file an appeal for a reappraisement as provided in section 501 of this Act, and such manufacturer, producer, or wholesaler shall have the right to appear and to be heard as a party in interest under such Notification to complainant.rules as the Board of General Appraisers may prescribe. The Secretary shall notify such manufacturer, producer, or wholesaler of the action taken by such appraiser giving the port of entry, the entry number, and the appraised value of such merchandise and the action Appeal by consignee if appraiser advances value.he has taken thereon. If the appraiser advances the entered value of merchandise upon the information furnished by the American manufacturer, producer, or wholesaler, and an appeal is taken by the consignee, such manufacturer, producer, or wholesaler shall have the right to appear and to be heard as a party in interest, under By producer for reappraisement, if section unsatisfactory.such rules as the Board of General Appraisers may prescribe. If the American manufacturer, producer, or wholesaler is not satisfied with the action of the Secretary, or the action of the appraiser thereon, he may file, within ten days after the date of the mailing of the Secretary’s notice, an appeal for a reappraisement in the same 971manner and with the same effect as an appeal by a consignee under customs regulations.*Ante*, p. 966.Classification, etc., of designated imports to be furnished to producer of similar goods, on request.the provisions of section 501 of this Act.
(b)The Secretary of the Treasury shall, upon written request by an American manufacturer, producer, or wholesaler, furnish the classification of and the rate of duty, if any, imposed upon designated imported merchandise of a class or kind manufactured, produced, or sold at wholesale by him. If such manufacturer, producer, Complaint of rating, etc.or wholesaler believes that the proper rate of duty is not being assessed, he may file a complaint with the Secretary of the Treasury setting forth a description of the mechandise, the classification, and the rate or rates of duty he believes proper, and the reasons for his belief. If the Secretary believes that the classification of or rate of Action of Secretary if rate, etc., not considered correct.duty assessed upon the merchandise is not correct, he shall notify the collectors as to the proper classification and rate of duty and shall so inform such manufacturer, producer, or wholesaler, and such rate of duty shall be assessed upon all merchandise imported or withdrawn from warehouse after thirty days after the date of such notice to the collectors. If the Secretary believes that the classification If considered correct.and rate of duty are correct, he shall so inform such manufacturer, producer, or wholesaler. If dissatisfied with the action of Protest allowed producer, etc., if dissatisfied.the Secretary, such manufacturer, producer, or wholesaler may file with him a notice that he desires to protest the classification or the rate of duty imposed upon the merchandise, and upon receipt of such notice the Secretary shall furnish him with such information as to the entry, the consignee, and the port of entry as will enable him to protest the classification of or the rate of duty imposed upon the merchandise when liquidated at any port of entry. Upon written request therefor by such manufacturer, producer, or wholesaler, the collector of such port of entry shall notify him immediately of the date of liquidation. Such manufacturer, producer, or wholesaler Filing of protest after liquidation.may file, within sixty days after the date of liquidation, with the collector of such port a protest in writing setting forth a description of the merchandise and the classification and the rate of duty he believes proper, with the same effect as a protest of a consignee *Ante*, pp. 969, 970.filed under the provisions of sections 514 and 515 of this Act.
(c)A copy of every appeal and every protest filed by an American Notice to consignee.manufacturer, producer, or wholesaler under the provisions of this section shall be mailed by the collector to the consignee or his agent within five days after the filing thereof, and such consignee or his agent shall have the right to appear and to be heard as a party in interest before the Board of General Appraisers. The collector shall Action of Board.transmit the entry and all papers and exhibits accompanying or connected therewith to the Board of General Appraisers tor due assignment and determination of the proper value or of the proper classification and rate of duty. The decision of the Board of General Decision final, unless appeal to Court of Appeals.Appraisers upon any such appeal or protest shall be final and conclusive upon all parties unless an appeal is taken by either party to the Court of Customs Appeals, as provided in sections 501 and *Ante*, pp. 996, 970.515 of this Act.
(d)In proceedings instituted under the provisions of this section Inspecting papers of consignee restricted.an American manufacturer, producer, or wholesaler shall not have the right to inspect any documents or papers of the consignee or importer disclosing any information which the general appraiser or the Board of General Appraisers shall deem unnecessary or improper to be disclosed to him. Sec. 517. Frivolous protest or appeal.—Upon motion of the Penalty for frivolous protests or appeals.counsel for the Government, it shall be the duty of the Board of General Appraisers to decide whether any appeal for reappraisement *Ante*, pp. 966, 969.or protest filed under the provisions of section 501, 514, 515, or 516 of this Act is frivolous, and if said board shall so decide, a penalty 972customs regulations.*Provisos*.Consolidation of similar appeals, etc.of not less than S5 nor more than $250 shall be assessed against the person filing such appeal for reappraisement or protest: *Provided*, That all appeals for reappraisement or protests filed by the same person and raising the same issue shall, if held frivolous by said board, be consolidated and deemed one proceeding for the purpose Review of penalty by Court of Customs Appeals.of imposing the penalty provided in this section: *Provided further*, That the person against whom such penalty is assessed may have a review by the Court of Customs Appeals of the decision of said board by filing an appeal in said court within the time and in the Vol. 36, p. 1146.manner provided by section 198 of an Act entitled “An Act to codify, revise, and amend the laws relating to the judiciary,” approved March 3, 1911. Sec. 518. Board of General Appraisers.Composition, appointment, etc. Board of General Appraisers.—The Board of General Appraisers shall consist of nine members as now constituted, and all vacancies in said board shall be filled by appointment by the Vol, 36, p. 98, amended.President, by and with the advice and consent of the Senate, not more than five of whom shall be appointed from the same political party Tenure, etc.and each of whom shall receive a salary of $9,000 a year. They shall not engage in any other business, vocation, or employment, and shall hold their office during good behavior, but may, after due hearing, be removed by the President for the following causes and Office at New York.no other: Neglect of duty, malfeasance in office, or inefficiency. The Judicial powers conferred.office of said board shall be at the port of New York, and the board and each member thereof shall have and possess all the powers of a district court of the United States for preserving order, compelling the attendance of witnesses, the production of evidence, and in Rules for procedure, etc.furnishing for contempt. Said board shall have power to establish from time to time such rules of evidence, practice, and procedure, not inconsistent with law, as may be deemed necessary for the conduct of its proceedings, in securing uniformity in its decisions and in the proceedings and decisions of the members thereof, and for the President of Board.production, care, and custody of samples and of the records of said board. One of the members of said board designated for that purpose by the President of the United States shall act as president of the Board of General Appraisers, and in his absence the member of the Administrative powers.board then present who is senior as to the date of his commission shall act as president. The president of the board, or the acting president in his absence, shall nave control of the fiscal affairs and of the clerical force of the board, making all recommendations for appointment, promotions, or otherwise affecting such clerical force; Designation of one or three appraisers for outside hearings.he may at any time before trial, under the rules of the said board, assign or reassign any case for hearing or determination, or both, and shall designate a general appraiser or board of three general appraisers and such clerical assistants as may be necessary to proceed to any port within the jurisdiction of the United States for the purpose of hearing or of hearing and determining cases assigned forbearing at such port, and shall cause to be prepared and promulgated dockets Expenses away from New York.therefor. General appraisers, stenographic clerks, and Government counsel shall each be allowed and paid his necessary expenses of travel and his reasonable expenses, not to exceed $10 per day, in the case of general appraisers and Government counsel, and 88 per day in the case of stenographic clerks, actually incurred for maintenance Division into three boards.while absent from New York on official business. Said general appraisers shall be divided into three boards of three members each for the purpose of hearing and deciding appeals for the review of reappraisements of merchandise, and of hearing and deciding protests Analyses by order of boards.against decisions of collectors. A board of three general appraisers or a general appraiser shall have power to order an analysis of imported merchandise and reports thereon by laboratories or bureaus Powers, etc., of boards.of the United States. The president of the board shall assign three of the general appraisers to each of the said boards and shall designate 973which member shall be chairman thereof. The president of the customs regulations.board shall be competent to sit as a member of any board or to assign one or two other members to any of such boards in the absence or disability of any one or two members of such board. A majority of any board shall have full power to hear and decide all cases and questions arising therein or assigned thereto. The board of three Rehearings of decisions.general appraisers deciding a case or a general appraiser deciding an appeal for a reappraisement may, upon the motion of either party made within thirty days next after such decision, grant a rehearing or retrial of said case when, in the opinion of said board or said general appraiser the ends of justice so require. The members of the Board of General Appraisers are hereby Pay restrictions not applicable.[R. S., sec. 1790, p. 317](/us/rs/s1790/p317).exempted from so much of section 1790 of the Revised Statutes as relates to their salaries. When any of the general appraisers of merchandise resigns his Retirement.office, having held his commission as such at least ten years, and having attained the age of seventy years, he shall during the residue of his natural life receive the same salary which was by law payable to him at the time of his resignation. Sec. 519. Record of decisions.—All decisions of the general Preservation, etc., of decisions.appraisers shall be preserved and filed and shall be open to inspection, and it shall be the duty of the said Board of General Appraisers to Vol. 36, p. 101, amended.forward a copy of each decision to the collector of customs for the district in which the merchandise affected thereby was imported and to forward an additional copy to the Secretary of the Treasury, who shall cause such decisions as he or the Board of General Appraisers shall deem sufficiently important to be published in full, or, if they Publication.shall not deem a full publication thereof necessary, then the board shall cause abstracts of such decisions to be made for publication, and such decisions and abstracts thereof shall be published from time to time and at least once each week for the infonnation of customs officers and the public. Sec. 520. Refund of excessive duties.—(a) The Secretary of Refund of excessive duties, etc.Authorizations.the Treasury is hereby authorized to refund duties and correct errors in liquidation of entries in the following cases:
(1)Whenever it is ascertained on final liquidation or reliquidation Excess payments.of an entry that more money has been deposited or paid than was required by law to be so deposited or paid;
(2)Whenever it is determined in the manner required by law that Erroneous collections.any fees, charges, or exactions, other than duties, have been erroneously collected;
(3)Whenever a manifest clerical error is discovered in any entry For clerical errors.or liquidation within one year after the date of entry, or within sixty days after liquidation when liquidation is made more than ten months after the date of entry; and
(4)Whenever duties have been paid on household or personal On nondutiable personal effects.effects which by law were not subject to duty, notwithstanding a protest was not filed within the time and in the manner prescribed by law.
(b)The necessary moneys to make such refunds are hereby appropriated, Permanent, indefinite appropriation made.and this appropriation shall be deemed a permanent and indefinite appropriation. Sec. 521. Reliquidation of duties.—Whenever any merchandise Liquidation conclusive after one year from entry and payment If no protest filed.has been entered and passed free of duty, and whenever duties upon any imported merchandise have been liquidated and paid, and the merchandise has been delivered to the consignee, or his agent, such entry and passage free of duty and such settlement of duties shall, after the expiration of one year from the date of entry, or after the expiration of sixty days after the date of liquidation when liqui-974customs regulations.dation is made more than ten months after the date of entry, in the absence of fraud and in the absence of protest by the consignee, or his agent, or by an American manufacturer, producer, or wholesaler, Reliquidation in two two years in case of probable fraud.be final and conclusive upon all parties, if the collector finds probable cause to believe there is fraud in the case, he may reliquidate within two years after the date of entry, or after the date of liquidation when liquidation is made more than ten months after the date of entry. Sec. 522. Conversion of currency.Vol. 28, p. 552.*Ante*, p. 17, amended.Conversion of currency.—(a) That section 25 of the Act of August 27, 1994, entitled “An Act to reduce taxation, to provide revenue for the Government, and for other purposes,” as amended, is reenacted without change as follows: " “Sec. 25. Foreign coins.Value in United States money. That the value of foreign coin as expressed in the money of account of the United States shall be that of the pure metal of such coin of standard value; and the values of the standard coins in circulation of the various nations of the world shall be estimated Circular estimating, to be proclaimed quarterly.quarterly by the Director of the Mint and be proclaimed by the Secretary of the Treasury quarterly on the 1st day of January, April, July, and October in each year.” "
(b)Duties assessed on values in circular for quarter when export made. For the purpose of the assessment and collection of duties upon merchandise imported into the United States on or after the day of the enactment of this Act, wherever it is necessary to convert foreign currency into currency of the United States, such Exception.conversion, except as provided in subdivision (c), shall be made at the values proclaimed by the Secretary of the Treasury under the provisions of section 25 of such Act of August 27, 1S94, as amended, for the quarter in which the merchandise was exported.
(c)New York buying rate if value not proclaimed, or varying 5 percent of it. If no such value has been proclaimed, or if the value so proclaimed varies by 5 per centum or more from a value measured by the buying rate in the New York market at noon on the day of Method for determining.exportation, conversion shall be made at a value measured by such uying rate. For the purposes of this subdivision such buying rate shall be the buying rate for cable transfers payable in the foreign currency so to be converted; and shall be determined by the Federal Reserve Bank of New York and certified daily to the Secretary of the Treasury, who shall make it public at such times and to Considerations in ascertaining.such extent as he deems necessary. In ascertaining such buying rate such Federal Reserve bank may in its discretion
(1)take into consideration the last ascertainable transactions and quotations, whether direct or through the exchange of other currencies, and
(2)if there is no market buying rate for such cable transfers, calculate such rate from actual transactions and quotations in demand or time bills of exchange. Sec. 523. Comptrollers of customs.Substituted for naval officers. Comptrollers of Customs.—Naval officers of customs now in office and their successors shall hereafter be known as Comptrollers of Customs. Examination, etc., of collector's accounts.Comptrollers of Customs shall examine the collector’s accounts of receipts and disbursements of money and receipts and disposition of merchandise and certify the same to the Secretary of the Other assignments.Treasury for transmission to the General Accounting Office. They shall perform such other duties as the Secretary of the Treasury may from time to time prescribe, and their administrative examination shall extend to all customs districts assigned to them by the Secretary of the Treasury. Verification of assessments of duties, etc.Comptrollers of Customs shall verify all assessments of duties and allowances of drawbacks made by collectors in connection with the liquidation thereof. In cases of disagreement between a collector and a comptroller of customs, the latter shall report the facts to the Secretary of the Treasury for instructions. 975 This section shall not be construed to affect the manner of appointment, customs regulations.Present appointees not affected, etc.*Ante*, p. 20.the terms of office, or the compensation of any such officer as now provided by law, nor to affect the provisions of the Budget and Accounting Act, 1921, approved June 10, 1921. Sec. 524. Receipts from reimbursable charges for labor, services, Refunded reimbursable charges to be credited to fund from which paid.and other expenses, connected with the customs, shall be deposited as a refund to the appropriation from which paid, instead of being covered into the Treasury as miscellaneous receipts as provided by the Act entitled “An Act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1908, and for other purposes,” approved March 4, 1907. Sec. 525. In connection with the enforcement of this Act, the Details from field force for service in District of Columbia.Secretary of the Treasury is authorized to use in the District of Columbia not to exceed eight persons detailed from the field force of the Customs Service and paid from the appropriation for the expense of collecting the revenue from customs. Sec. 526.
(a)That it shall be unlawful to import into the United Trademarks.Importing articles bearing registered, unlawful, without consent of owner.States any merchandise of foreign manufacture if such merchandise, or the label, sign, print, package, wrapper, or receptacle, bears a trade-mark owned by a citizen of, or by a corporation or association created or organized within, the United States, and registered in the Patent Office by a person domiciled in the United States, under the provisions of the Act entitled “An Act to authorize the registration of Vol. 33, p. 724.trade-marks used in commerce with foreign nations or among the several States or with Indian tribes, and to protect the same,” approved February 20, 1905, as amended, if a copy of the certificate of Certificate to be filed.registration of such trade-mark is filed with the Secretary of the Treasury, in the manner provided in section 27 of such Act, and unless written consent Vol. 33, p. 730.of the owner of such trade-mark is produced at the time of making entry.
(b)Any such merchandise imported into the United States in Forfeiture for violations.violation of the provisions of this section shall be subject to seizure and forfeiture for violation of the customs laws.
(c)Any person dealing in any such merchandise may be enjoined Prohibition against dealing in, etc., such goods.from dealing therein within the United States or may be required to export or destroy such merchandise or to remove or obliterate such trade-mark and shall be liable for the same damages and profits provided for wrongful use of a trade-mark, under the provisions of such Act of February 20, 1905, as amended. Part 4.—Transportation in Bond and Warehousing of Merchandise.Transportation in bond and warehousing of merchandise.Immediate transportation.Common carriers to file bond for.Vol. 21, p. 173. Sec. 551. Carrier.—Any common carrier of merchandise owning or operating railroad, steamship, or other transportation lines or routes for the transportation of merchandise in the United States, upon application and the filing of a bond in a form and penalty and with sucn sureties as may be approved by the Secretary of the Treasury, may be designated as a carrier of bonded merchandise for the final release of which from customs custody a permit has not been issued. Sec. 552. Immediate transportation.—Any merchandise, other Entering at port of entry and forwarding to destination without appraisement, authorized.than explosives and merchandise the importation of wliich is prohibited, arriving at a port of entry in the United States may be entered, under such rules and regulations as the Secretary of the Treasury may prescribe, for transportation in bond without appraisement to any other port of entry designated by the consignee, or his agent, and by such bonded carrier as he designates, there to be entered in accordance with the provisions of this Act. 976 Sec. 553. customs regulations.Permissive goods in transit to foreign countries included. Transit goods.—Any merchandise, other than explosives and merchandise the importation of which is prohibited, shown by the manifest, bill of lading, shipping receipt, or other document to be destined to a foreign country, may be entered for transportation in bond through the United States by a bonded carrier without appraisement or the payment of duties and exported under such regulations as the Secretary of the Treasury shall prescribe, Baggage and personal effects.and any baggage or personal effects not containing merchandise the importation of which is prohibited arriving in the United States destined to a foreign country may, upon the request of the owner or carrier having the same in possession for transportation, be entered for transportation in bond through the United States by a bonded earner without appraisement or the payment of duty, under such regulations as the Secretary of the Treasury may prescribe. Sec. 554. From one American port to another through contiguous countries. Transportation through contiguous countries.— With the consent of the proper authorities, imported merchandise, in bond or duty-paid, and products and manufactures of the United States may be transported from one port to another in the United Coastwise restrictions.[R. S., sec. 4347, p. 839](/us/rs/s4347/p839).Vol. 41, p. 999.*Post*, p. 981.States through contiguous countries, under such regulations as the Secretary of the Treasury shall prescribe, unless such transportation is in violation of section 4347 of the Revised Statutes, as amended, section 27 of the Merchant Marine Act, 1920, or section 588 of this Act. Sec. 555. Bonded warehouses.Designation as, of buildings, etc. Bonded warehouses.—Buildings or parts of buildings and other inclosures may be designated by the Secretary of the Treasury as bonded, warehouses for the storage of imported merchandise entered for warehousing, or taken possession of by the collector, or under seizure, or for the manufacture of merchandise in bond, or for Private, for owners.the repacking, sorting, or cleaning of imported merchandise. Such warehouses may be bonded for the storing of such merchandise only as shall belong or be consigned to the owners or proprietors thereof Public, for general use.and be known as private bonded warehouses, or for the storage of imported merchandise generally and be known as public bonded Bonds from owner.warehouses. Before any imported merchandise not finally released from customs custody shall be stored in any such premises, the owner or lessee thereof shall give a bond in such sum and with such sureties as may be approved by the Secretary of the Treasury to secure the Government against any loss or expense connected with or arising from the deposit, storage, or manipulation of merchandise in such Use, custody, etc.warehouse. Except as otherwise provided in this Act, bonded ware-houses shall be used solely for the storage of imported merchandise and shall be placed in charge of a proper officer of the customs, who, together with the proprietor thereof, shall have joint custody of all merchandise stored in the warehouse; and all labor on the merchandise so stored shall be performed by the owner or proprietor of the warehouse, under supervision of the officer of the customs in charge Payment of expenses.of the same, at the expense of the owner or proprietor. The compensation of such officer of the customs and other customs employees appointed to supervise the receipt of merchandise into any such warehouse and deliveries therefrom shall be reimbursed to the Government by the proprietor of such warehouse. Sec. 556. Regulations for oper ation, etc., to be made Bonded warehouses and exportations therefrom.—The Secretary of the Treasury shall from time to time establish such rules and regulations as may be necessary for the establishment of bonded warehouses and to protect the interests of the Government in the conduct, management, and operation of such warehouses and in the withdrawal of and accounting for merchandise deposited *Proviso*.Lauding certificatestherein: *Provided*, That no landing certificate shall be required for merchandise exported from the United States, except whore the Secretary of the Treasury shall have good reason to believe that such certificate is necessary for the protection of the revenue, and shall specifically order the production of such certificate. 977 Sec. 557. Storable goods—Warehouse period—Drawback.customs regulations.Articles deposited in, etc., at risk of owners.—Any merchandise subject to duty, with the exception of perishable articles and explosive substances other than firecrackers, may be entered for warehousing and be deposited in a bonded warehouse at the expense and risk of the owner, importer, or consignee. Such Withdrawals within three years.merchandise may be withdrawn, at any time within three years from the date of importation, for consumption upon payment of the duties and charges accruing thereon at the rate of duty imposed by law upon such merchandise at the date of withdrawal; or may be withdrawn for exportation or for transportation and exportation without the payment of duties thereon, or for transportation and rewarehousing at another port: *Provided*, That the total period of time for which such *Proviso*.Time limit.merchandise may remain in bonded warehouse shall not exceed three years. Merchandise upon which the duties have been paid and which Refund of duty on goods withdrawn for export.shall have remained continuously in bonded warehouse or otherwise in the custody and under the control of customs officers, may be entered or withdrawn at any time within three years after the date of importation for exportation, or for transportation and exportation, under such regulations as the Secretary of the Treasury shall prescribe, and upon such entry or withdrawal, 99 per centum of the duties thereon shall be refunded. Merchandise entered under bond, under any provision of law, may Destruction in lieu of exporting.be destroyed, at the request and at the expense of the consignee, within the bonded period under customs supervision, in lieu of exportation, and the consignee relieved of the payment of duties thereon. Sec. 558. Refund after delivery of goods.—No refund or Drawback restricted on articles made from duty paid exports entitled thereto.drawback of duty shall be allowed on the exportation of any merchandise after its release from the custody or control of the Government except in case of the exportation of articles manufactured or produced in whole or in part from imported materials on which a drawback of duties is expressly provided for by law. Sec. 559. Abandonment of warehouse goods.—Merchandise Goods three years in bonded warehouse deemed abandoned.Sale, etc.remaining in bonded warehouse beyond three years from the date of importation shall be regarded as abandoned to the Government and be sold under such regulations as the Secretary of the Treasury shall prescribe, and the proceeds of sale paid into the Treasury, as in the case of unclaimed merchandise covered by section 493 of this Act, *Ante*, p. 904.subject to the payment to the owner or consignee of such amount, if any, as shall remain after deduction of duties, charges, and expenses. Sec. 560. Leasing of warehouses.—The Secretary of the Leasing of premises for storing imparts, allowed.Treasuiy may cause to be set aside any available space in a building used as a customhouse for the storage of bonded merchandise or may lease premises for the storage of unclaimed merchandise or other imported merchandise required to be stored by the Government, and set aside a portion of sue i leased premises for the storage of bonded merchandise: *Provided*, That no part of any premises owned or leased by the Government may be used for the storage of bonded merchandise at any port at which a public bonded *Proviso*.Restriction as to bonded imports.warehouse has been established and is in operation. All the premises so leased shall be leased Charges, etc.on public account and the storage and other charges shall be deposited and accounted for as customs receipts, and the rates therefor shall not be less than the charges for storage and similar services made at such port of entry by commercial concerns for the storage and handling of merchandise. No collector or other Interest of customs officials in, prohibited.officer of the customs shall own, in whole or in part, any bonded warehouse or enter into any contract or agreement for the lease or use of any building to be thereafter erected as a public store or warehouse. No lease of any building to be so used shall be taken for a longer Time limit.period than three years, nor shall rent for any such premises be paid, in whole or in part, in advance. 978 Sec. 561. customs regulations.Premises to be known as a “public store.” Public stores.—-Any premises owned or leased by the Government and used for the storage of merchandise for the final release of which from customs custody a permit has not been issued shall be known as a “public store.” Sec. 562. Withdrawals to be in original packages, etc. Manipulation in warehouse.—Unless by special authority of the Secretary of the Treasury, no merchandise shall be withdrawn from bonded warehouse in less quantity than an entire bale, cask, box, or other package; or, if in bulk, in the entire quantity imported or in a quantity not less than one ton weight. All merchandise so withdrawn shall be withdrawn in the original pack-ages in which imported unless, upon the application of the importer, it appears to the collector that it is necessary to the safety or preservation of the merchandise to repack or transfer the same: *Proviso*.Cleaning, repacking, etc., permitted.*Provided*, That upon permission therefor being granted by the Secretary of the Treasury, and under customs supervision, at the expense of the proprietor, merchandise may be cleaned, sorted, repacked, or otherwise changed in condition, hut not manufactured, in bonded warehouses established for that purpose and be withdrawn therefrom for exportation, without payment of the duties, or for consumption, upon payment of the duties accruing thereon, in its condition at the Wool scouring, etc.time of withdrawal from warehouse. The scouring or carbonizing of wool shall not be considered a process of manufacture within the provisions of this section. Sec. 563. No allowance for injury, etc., in bonded warehouse. Allowance for loss—Abandonment.—In no case shall there be any abatement or allowance made in the duties for any injury, deterioration, loss, or damage sustained by any merchandise while remaining in a bonded warehouse: *Provided*, That upon the Provisos.Abatement or refund on proof of injury by casualty, if directed by Board of General Appraisers.production of satisfactory proof to the Board of General Appraisers of actual injury or destruction, in whole or in part, of any merchandise, by accidental fire or other casualty, while in bonded warehouse, or in the appraiser’s stores undergoing appraisal, or while in transportation under bond from one port to another, or while in the custody of the officers of the customs, although not in bond, or while within the limits of any port of entry, and before the same has been landed from the importing vessel or vehicle, such board is hereby authorized to order an abatement or refund, as the case may be, and the Secretary of the Treasury is authorized to pay, out of any moneys in the Treasury not otherwise appropriated, the amount of duties Determination by Board.paid. Notice in writing shall be filed with the collector of the district m which such actual injury or destruction was sustained or occurred, and the collector shall transmit such notice together with all papers and documents to the board for due assignment and determination, and such determination shall be final and conclusive upon all persons Appeal to Court of Customs Appeals.interested therein except in cases where an appeal may be filed by either party in the United States Court of Customs Appeals within the time and in the manner provided by law: *And provided further*, Abandonment permitted.That the consignee may, with the consent of the Secretary of the Treasury, at any time prior to three years from the date of original importation abandon to the Government any merchandise in bonded warehouse and be relieved of the payment of duties thereon: Restriction.*Provided*, That the portion so abandoned shall not be less than an entire package and shall be abandoned in the original package without having been repacked while in bonded warehouse. Sec. 564. Liens.Satisfaction of, for charges, etc., on Imports, before delivery. Liens.—That whenever a collector of customs shall be notified in writing of the existence of a hen for freight, charges, or contribution in general average upon any imported merchandise sent to the appraiser’s store for examination, entered for warehousing or taken possession of by him, he shall refuse to permit delivery thereof from public store or bonded warehouse until proof shall be Government rights not prejudiced by.produced that the said lien has been satisfied or discharged. The 979rights of the United States shall not be prejudiced or affected by the customs regulations.filing of such lien, nor shall the United States or its officers be liable for losses or damages consequent upon such refusal to permit delivery. If merchandise, regarding which such notice of lien has been filed, Disposal of forfeited, etc., goods.shall be forfeited or abandoned and sold, the freight, charges, or contribution in general average due thereon shall be paid from the proceeds of such sale in the same manner as other lawful charges and expenses are paid therefrom. Sec. 565. Cartage.—The cartage of merchandise entered Goods to be taken to warehouse by bonded cartmen.for warehouse shall be done by cartmen to be appointed and licensed by the collector of customs and who shall give a bond, in a penal sum to be fixed by such collector, for the protection of the Government against any loss of, or damage to, such merchandise while being so carted. The cartage of merchandise designated for examination For examination at appraiser’s stores.at the appraiser’s stores and of merchandise taken into custody by the collector as unclaimed shall be performed by such persons as may be designated, under contract or otherwise, by the Secretary of the Treasury, and under such regulations for the protection of the owners thereof and of the revenue as the Secretary of the Treasury shall prescribe. Part 5.—Enforcement Provisions.Enforcement Provisions. Sec. 581. Boarding vessels.—Officers of the customs or of the Treasury officials may board vessels within four leagues of the coast.Coast Guard, and agents or other persons authorized by the Secretary of the Treasury, or appointed for that purpose in writing by a collector may at any tune go on board of any vessel or vehicle at any Elace in the United States or within four leagues of the coast of the Inited States, without as well as within their respective districts, to examine the manifest and to inspect, search, and examine the vessel Powers and duties.or vehicle, and every part thereof, and any person, trunk, or package on board, and to this end to hail and stop such vessel or vehicle, if under way, and use all necessary force to compel compliance, and if it shall appear that any breach or violation of the laws of the United Seizure, etc., for violation of law.States has been committed, whereby or in consequence of which such vessel or vehicle, or the merchandise, or any part thereof, on board of or imported by such vessel or vehicle is liable to forfeiture, it shall be the duty of such officer to make seizure of the same, and to arrest, or, in case of escape or attempted escape, to pursue and arrest any person engaged in such breach or violation. Officers of the Department of Commerce and other persons authorized Department of Commerce officials may board vessels to enforce navigation laws.by such department may go on board of any vessel at any place ’ in the United States or within four leagues of the coast of the United States and hail, stop, and board such vessels in the enforcement of the navigation laws and arrest or, in case of escape or attempted escape, pursue and arrest any person engaged in the breach or violation of the navigation laws. Sec. 582. Examination of baggage.—The Secretary of the Baggage examination, etc.Treasury may prescribe regulations for the search of persons and baggage and he is authorized to employ female inspectors for the Female inspectors.examination and search of persons of their own sex; and all persons coming into the United States from foreign countries shall be liable to detention and search by authorized officers or agents of the Government under such regulations. Sec. 583. Certification of manifest.—The master of every vessel Boarding officers to aspect and certify manifests.and the person in charge of every vehicle bound to a port or place in the United States shall deliver to the officer of the customs or Coast Guard who shall first demand it of him, the original and one copy of the manifest of such vessel or vehicle, and sucn officer shall 980certify on the back of the original manifest to the inspection thereof and return the same to the master or other person in charge. Sec. 584. Penalties.For not producing manifest. Falsity or lack of manifest.—Any master of any vessel and any person in charge of any vehicle bound to the United States who does not produce the manifest to the officer demanding the same shall be liable to a penalty of 8500, and if any merchandise, If articles on manifest not found.including sea stores, is found on board of or after unlading from such vessel or vehicle which is not included or described in said manifest or does not agree therewith, the master of such vessel or the person in charge of such vehicle shall be liable to a penalty equal to the, value of the merchandise so found or unladen, and any such merchandise belonging or consigned to the master or other officer or to any of the crew of such vessel, or to the owner or person in charge of such If articles not on manifest are found, etc.vehicle, shall be subject to forfeiture, and if any merchandise described in such manifest is not found on board the vessel or vehicle the master or other person in charge shall be subject to a penalty *Proviso*.Exceptions.of $500: *Provided*, That if the collector shall be satisfied that the manifest was lost or mislaid without intentional fraud, or was defaced by accident, or is incorrect by reason of clerical error or other mistake and that no part of the merchandise not found on board was unshipped or discharged except as specified in the report of the master, said penalties shall not be incurred. Smoking opium.Liability of masters, etc., if found.If any of such merchandise so found consists of smoking opium or opium prepared for smoking, the master of such vessel or the person in charge of such vehicle shall be liable to a penalty of $25 for each ounce thereof so found. Such penalty shall constitute a lien upon such vessel which may be enforced by a libel in rem. Clearance of any such vessel may be withheld until such penalty is paid or until a bond, satisfactory to the collector, is given for the payment thereof. Clearance withheld, etc.The provisions of this paragraph shall not prevent the forfeiture of any such vessel or vehicle under any other provision of law. Sec. 585. Penalty for leaving district without reporting entry, etc. Departitre before report or entry.—If any vessel or vehicle from a foreign port or place arrives within the limits of any collection district and departs or attempts to depart, except from stress of weather or other necessity, without making a report or entry under the provisions of this Act, or if any merchandise is unladen therefrom before such report or entry, the master of such vessel shall be liable to a penalty of §5,000, and the person in charge of such Arrest of vessel or vehicles.vehicle shall be liable to a penalty of §500, and any such vessel or vehicle shall be subject to forfeiture, and any customs or Coast Guard officer may cause such vessel or vehicle to be arrested and brought back to the most convenient port of the United States. Sec. 586. Penalty for allowing unlading before permit received. Unlawful unlading—Exception.—The master of any vessel from a foreign port or place who allows any merchandise (including sea stores) to be unladen from such vessel at any time after its arrival within four leagues of the coast of the United States and before such vessel has come to the proper place for the discharge of such merchandise, and before he has received a permit to unlade, shall be liable to a penalty equal to twice the value of the merchandise but not less than $1,000, and such vessel and the *Proviso.*Exception in case of casualty, if reported at first port of arrival, etc.merchandise shall be subject to seizure and forfeiture: *Provided*, That whenever any part of the cargo or stores of a vessel has been unladen or transshippea because of accident, stress of weather, or other necessity, the master of such vessel shall, as soon as possible thereafter, notify the collector of the district within which such unlading or transshipment has occurred, or the collector within the district at which such vessel shall first arrive thereafter, and shall furnish proof that such unlading or transshipment was made necessary by accident, stress of weather, or other unavoidable cause, and if the collector is satisfied that the unlading or transshipment was in fact due to acci-981dent, stress of weather, or other necessity the penalties above described customs regulations.shall not be incurred. Sec. 587. Unlawful transshipment.—If any merchandise (including Penalty for receiving goods unlawfully transshipped.sea stores) unladen in violation of the provisions of section 5S6 of this Act is transshipped to or placed in or received on any other vessel, the master of the vessel on which such merchandise is placed, and any person aiding or assisting therein, shall be liable to a penalty equal to twice the value of the merchandise, but not less than $1,000, and such vessel and such merchandise shall be liable to seizure and forfeiture. Sec. 588. Transportation between ports.—If any merchandise Goods shipped on foreign vessel to foreign country and laden there for another American port, to be seized, etc.is laden at any port or place in the United States upon any vessel belonging wholly or in part to a subject of a foreign country, and is taken thence to a foreign port or place to be reladen and reshipped to any other port in the United States, either by the same or by another vessel, foreign or American, with intent to evade the provisions relating to the transportation of merchandise from one port or place of the United States to another port or place of the United States in a vessel belonging wholly or in part to a subject of any foreign power, the merchandise shall, on its arrival at such last-named Tonnage dues to be assessed.port or place, be seized and forfeited to the United States, and the vessel shall pay a tonnage duty of 50 cents per net ton. Sec. 589. Unlawful relanding.—If any merchandise entered or Penalty for relanding without entry, goods withdrawn for export.withdrawn for exportation without payment of the duties thereon, or with intent to obtain a drawback of the duties paid, or of any other allowances given by law on the exportation thereof, is relandcd at any place in the United States without entry therefor having been made, the same shall be considered and treated as having been imported into the United States contrary to law, and all persons concerned therein and such merchandise shall be liable to the same penalties as are prescribed by section 593 of this Act.*Post*, p. 982. Sec. 590. False drawback claim.—If any person shall knowingly Punishment for filing false claims for drawback, etc.and willfully file any false or fraudulent entry or claim for the payment of drawback, allowance, or refund of duties upon the exportation of merchandise, or shall knowingly and willfully make or file any false affidavit, abstract, record, certificate, or other document, with a view to securing the payment to himself or others of any drawback, allowance, or refund of duties, on the exportation of merchandise, greater than that legally due thereon, sucn person shall be guilty of a felony, and upon conviction thereof shall be punished by a fine of not more than $5,000, or by imprisonment for not more than two years, or both, and the merchandise or the value thereof to which Forfeiture of goods, etc.such false entry or claim, affidavit, abstract, record, certificate, or other document relates shall be subject to forfeiture. Sec. 591. Fraud—Penalty—Personal.—If any consignor, seller, Punishment for making false entries, etc.Illegal acts specified.owner, importer, consignee, agent, or other person or persons enters or introduces, or attempts 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 makes any false statement in any declaration under the provisions of section 485 *Ante*, p.961.of this Act without reasonable cause to believe the truth of such statement, or aids or procures the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, or is 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 982customs regulations.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 *Proviso*.Imports not released from forfeiture.court: *Provided*, That 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. Sec. 592. Forfeiture of goods fraudulently entered, etc.Illegal acts specified. Same—Penalty against goods.—If any consignor, seller, owner, importer, consignee, agent, or other person or persons enters or introduces, or attempts 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 makes *Ante*, p. 961.any false statement in any declaration under the provisions of section 485 of this Act without reasonable cause to believe the truth of such statement, or aids or procures the making of any such false statement as to any matter material thereto without reasonable cause to believe the truth of such statement, or is guilty of any willful act or omission by means whereof the United States is 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 such person or persons, shall be subject to forfeiture, Applicable only to goods affected.which forfeiture, shall only apply to the whole of the merchandise or the value thereof in the case or package containing the particular article or articles of merchandise to which such fraud or false paper Consignments with false invoice not actually entered, liable.or statement relates. The arrival within the territorial limits of the United States of 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 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. Sec. 593. Punishment for willfully smuggling, etc., dutiable goods.Smuggling and clandestine importations.—(a) If any person knowingly and willfully, with intent to defraud the revenue of the United States, smuggles, or clandestinely introduces, into the United States any merchandise which should have been invoiced, or makes out or passes, or attempts to pass, through the customhouse any false, forged, or fraudulent invoice, every such person, his, her, or their aiders and abettors, shall be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in any sum not exceeding $5,000, or imprisoned for any term of time not exceeding two years, or both, at the discretion of the court.
(b)Receiving, etc., illegal imports. If any person fraudulently or knowingly imports or brings into the United States, or assists in so doing, any merchandise, contrary to law, or receives, conceals, buys, sells, or in any manner facilitates the transportation, concealment, or sale of such merchandise after importation, knowing the same to have been imported or brought into the United States contrary to law, such merchandise shall be forfeited and the offender shall be fined in any sum not exceeding $5,000 nor less than $50, or be imprisoned for any time not Possession prima facie evidence of violation.exceeding two years, or both. Whenever, on trial for a violation of this section, the defendant is shown to have or to have had possession of such goods, such possession shall be deemed evidence sufficient to authorize conviction, unless the defendant shall explain the possession to the satisfaction of the jury. Sec. 594. Vessels and vehicles.Seizure, etc., of, for violating customs laws. Seizure of vessels and vehicles.—Whenever a vessel or vehicle, or the owner or master, conductor, driver, or other person 983in charge thereof, has become subject to a penalty for violation of customs regulations.the customs-revenue laws of the United States, such vessel or vehicle shall be held for the payment of such penalty and may be seized and Proceeded against summarily by libel to recover the same: *Provided*, *Proviso*.Restriction as to common carriers.That no vessel or vehicle used by any person as a common carrier in the transaction of business as such common carrier shall be sc held or subject to seizure or forfeiture under the customs laws, unless it shall appear that the owner or master of such vessel or the conductor, driver, or other person in charge of such vehicle was al the time of the alleged illegal act a consenting party or privy thereto. Sec. 595. Warrant.—If any collector of customs or other officer Search warrants.Application for, and issue of on suspicion of illegal imports in any house, etc.or person authorized to make searches and seizures shall have cause to suspect the presence in any dwelling house, store, or other building or place of any merchandise upon which the duties have not been paid, or which has been otherwise brought into the United States contrary to law, he may make application, under oath, to any justice of the peace, to any municipal, county, State, or Federal judge, or to any United States commissioner, and shall thereupon be entitled to a warrant to enter such dwelling house in the daytime only, or such store or other place at night or by day, and to search for and seize such merchandise: *Provided*, That if any such house, store, or other *Proviso*.Buildings on boundary line, etc.building, or place in which such merchandise shall be found, is upon or within ten feet of the boundary line between the United States and a foreign country, such portion thereof as is within the United States may forthwith be taken down or removed. Sec. 596. Buildings on boundary.—Any person who receives or Punishment for receiving, etc., Imports unlawfully, in buildings on boundary.deposits in such building upon the boundary line between the United States and any foreign country, or carries any merchandise through the same, or aids therein, in violation of law, shall be punishable by a fine of not more than $5,000, or by imprisonment for not more than two years, or both. Sec. 597. Concealment.—If any merchandise is fraudulently Punishment for fraudulent removals, etc., from bonded warehouse.Illegal acts specified.concealed in, removed from, or repacked in any bonded warehouse, or if any marks or numbers placed upon packages deposited in such a warehouse be fraudulently altered, defaced, or obliterated, such merchandise and packages shall be subject to forfeiture, and all persons convicted of the fraudulent concealment, repacking, or removal of such merchandise, or of altering, defacing, or obliterating such marks and numbers thereon, and all persons aiding and abetting therein shall be liable to the same penalties as are imposed by section 593 of this *Ante*, p. 982.Act. Sec. 598. False seals.—If any unauthorized person affixes or Punishment for affixing false customs seals, etc.attaches or in any way willfully assists or encourages the affixing or attaching of a customs seal or other fastening to any vessel or vehicle, or of any seal, fastening, or mark purporting to be a customs seal, fastening, or mark; or if any unauthorized person willfully or maliciously Removing seals, etc.removes, breaks, injures, or defaces any customs seal or other fastening placed upon any vessel, vehicle, warehouse, or package containing merchandise or baggage in bond or in customs custody, or willfully aids, abets, or encourages any other person to remove, break, injure, or deface such seal, fastening, or mark; or if any person Unlawfully removing goods or baggage from warehouse, vessel, or vehicle.maliciously enters any bonded warehouse or any vessel or vehicle laden with or containing bonded merchandise with intent unlawfully to remove or cause to be removed therefrom any merchandise or baggage therein, or unlawfully removes or causes to be removed any merchandise or baggage in such vessel, vehicle, or bonded warehouse or otherwise in customs custody or control, or aids or assists therein; or if any person receives or transports any merchandise or baggage Receiving, etc., unlawful removals.unlawfully removed from any such vessel, vehicle, or warehouse, knowing the same to have been unlawfully removed, he shall be guilty 984customs regulations.*Ante*, p. 982.Ownership by cusoms officials in vessels, cargoes, etc., prohibited.of a felony and liable to the same penalties as are imposed by section 593 of this Act. Sec. 599. Interested officers.—No person employed under the authority of the United States, in the collection of duties on imports or tonnage, shall own, either in whole or in part, any vessel, or act as agent, attorney, or consignee for the owner or owners of any vessel, or of any cargo or lading on board the same; nor shall any such person import, or be concerned directly or indirectly in the Penalty.importation, of any merchandise for sale into the United States. Every person who violates this section shall be liable to a penalty of $500. Sec. 600. Punishment for receiving gratuities, etc., for services, by officials. Gratuity.—Any officer or employee of the United States who, except in payment of the duties or exactions fixed by law, solicits, demands, exacts, or receives from any person, directly or indirectly, any gratuity, money, or tiling of value, for any service performed under the customs laws, or in consideration of any official act to be performed by him, or of the omission of performance of any such act, in connection with or pertaining to the importation, entry, inspection or examination, or appraisement of merchandise or baggage, shall be guilty of a misdemeanor and on conviction thereof shall be punished by a fine not exceeding $5,000, or by imprisonment for not more than two years, or both, and evidence, satisfactory to the court in which the trial is had, of such soliciting, demanding, exacting, or receiving shall be prima facie evidence that the same was contrary to law. Sec. 601. Punishment for bribing, etc., customs officials. Bribery.—Any person who gives, or offers to give, or promises 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 merchandise or baggage, or of the liquidation of the entry thereof, or by threats or demands or promises of any character attempts to improperly influence or control any such officer or employee of the United States as to the performance of his official duties, shall be guilty of a misdemeanor and on conviction thereof shall be punished by a fine not exceeding $5,000 or by imprisonment for a term not exceeding two years, or both, and evidence of such giving, offering or promising to give, or attempting to influence or control, Prima facie evidence.satisfactory to the court in which such trial is had, shall be prima facie evidence that the same was contrary to law. Sec. 602. Officials making seizures to report and turn over to collector, vessel, vehicle, goods, etc. Seizure procedure—Report.—It shall be the duty of any officer, agent, or other person authorized by law to make seizures of merchandise or baggage subject to seizure for violation of the customs laws, to report every such seizure immediately to the collector for the district in which such violation occurred, and to turn over and deliver to such collector any vessel, vehicle, merchandise, or baggage seized by him, and to report immediately to such collector every violation of the customs laws. Sec. 603. Report by collector to Solicitor of the Treasury and district attorney. Same—Facts to report.—It shall be the duty of the collector whenever a seizure of merchandise has been made for a violation of the customs laws to report the same to the Solicitor of the Treasury, and promptly also to report any such seizure or violation of the customs laws to the United States attorney for the district in which such violation has occurred, or in which such seizure Accompanying statement.was made, including in such report a statement of all the facts and circumstances of the case within his knowledge, with the names of the witnesses, and citation of the statute or statutes believed to have been violated, and on which reliance may be had for forfeiture or conviction. Sec. 604. Duty of district attorney. Same—Prosecution.—It shall be the duty of every United States district attorney immediately to inquire into the facts 985customs regulations.of cases reported to him by collectors and the laws applicable thereto, and, if it appears probable that any fine, penalty, or forfeiture has been incurred by reason of such violation, for the recovery of which the institution of proceedings in the United States district court is necessary, forthwith to cause the proper proceedings to be commenced and prosecuted, without delay, for the recovery of such fine, penalty, or forfeiture in such case provided, unless, upon inquiry Report to Secretary if proceedings not recommended.and examination, such district attorney decides that such proceedings can not probably be sustained or that the ends of public justice do not require that they should be instituted or prosecuted, in which case he shall report the facts to the Secretary of the Treasury for his direction in the premises. Sec. 605. Same—Custody.—All vessels, vehicles, merchandise, Collector to retain seized vessels, etc.and baggage seized under the provisions of the customs laws, or laws relating to the navigation, registering, enrolling or licensing, or entry or clearance, of vessels, unless otherwise provided by law, shall be placed and remain in the custody of the collector for the district in which the seizure was made to await disposition according to law. Sec. 606. Same—Appraisement.—The collector shall require the Appraisement.appraiser to determine the domestic value, at the time and place of appraisement, of any vessel, vehicle, merchandise, or baggage seized under the customs laws. Sec. 607. Same—Value $1,000 or less.—If such value of such Publication of seizure, sale, etc., if not valued over $1,000.vessel, vehicle, merchandise, or baggage returned by the appraiser, does not exceed $1,000, the collector shall cause a notice of the seizure of such articles and the intention to forfeit and sell the same to be published for at least three successive weeks in such manner as the Secretary of the Treasury may direct. Sec. 608. Same—Claims.—Any person claiming such vessel, vehicle, Claim for property may be filed.merchandise, or baggage may at any time within twenty days from the date of the first publication of the notice of seizure file with the collector a claim stating his interest therein. Upon the filing of Condemnation proceedings on filing bond.such claim, and the giving of a bond to the United States in the penal sum of $250, with sureties to be approved by the collector, conditioned that in case of condemnation of the articles so claimed the obligor shall pay all the costs and expenses of the proceedings to obtain such condemnation, the collector shall transmit such claim and bond, with a duplicate fist and description of the articles seized, to the United States attorney for the district in which seizure was made, who shall proceed to a condemnation of the merchandise or other property in the manner prescribed by law. Sec. 609. Same—Sale.—If no such claim is filed or bond given Forfeiture and sale if no claim filed.within the twenty days hereinbefore specified, the collector shall declare the vessel, vehicle, merchandise, or baggage forfeited, and shall sell the same at public auction in the same manner as merchandise abandoned to the United States is sold, and shall deposit Proceeds.the proceeds of sale, after deducting the actual expenses of seizure, publication and sale, in the Treasury of the United States. Sec. 610. Same—Value more than $1,000.—If the value returned Report to district attorney if valued over $1,000.by the appraiser of any vessel, vechicle, merchandise, or baggage so seized is greater than §1,000, the collector shall transmit a report of the case, with the names of available witnesses, to the United States attorney for the district in which the seizure was made for the institution of the proper proceedings for the condemnation of such property. Sec. 611. Same—Conditional sales.—If the sale of any vessel, Sale in another district if laws of place where seized, etc., prohibit.vehicle, merchandise, or baggage forfeited under the customs laws in the district in which seizure thereof was made be prohibited by the laws of the State in which such district is located, or if a sale may be made more advantageously in any other district, the Secretary of the 986customs regulations.Treasury may order such vessel, vehicle, merchandise, or baggage to be transferred for sale in any customs district in which the sale thereof Destruction, etc.may be permitted. And if the Secretary of the Treasury is satisfied that the proceeds of sale will not be sufficient to pay the costs thereof, *Proviso*.Manufacture into articles not prohibited, authorized.he may order a destruction by the customs officers: *Provided*, That any merchandise forfeited under the customs laws, the sale or use of which is prohibited under any law of the United States or of any State, may be remanufactured, in the discretion of the Secretary of the Treasury, into an article that is not prohibited, the resulting article to be disposed of to the profit of the United States only. Sec. 612. Summary sale of perishables, etc., valued not over $1,000. Summary sale.—Whenever it appears to the collector that any vessel, vehicle, merchandise, or baggage seized under the customs laws is liable to perish or to waste or to be greatly reduced in value by keeping, or that the expense of keeping the same is disproportionate to the value thereof, and the value of such vessel, vehicle, merchandise, or baggage as determined by the appraiser under section 606 of this Act, does not exceed $1 ,000, and such vessel, vehicle, merchandise, or baggage has not been delivered under bond, the collector shall, within twenty-four hours after the receipt by him of the appraiser’s return proceed forthwith to advertise and sell the same at auction under regulations to be prescribed by the Secretary Petition for order of court, if of greater value.of the Treasury. If such value of such vessel, vehicle, merchandise, or baggage exceeds $1,000 the collector shall forthwith transmit the appraiser’s return and his report of the seizure to the United States district attorney, who shall petition the court to order an immediate sale of such vessel, vehicle, merchandise, or baggage, and if the ends of justice require it the court shall order such immediate sale, the proceeds thereof to be deposited with the court to await the final determination of the Proceeds subject to claims.condemnation proceedings. Whether such sale be made by the collector or by order of the court, the proceeds thereof shall be held subject to claims of parties in interest to the same extent as the vessel, vehicle, merchandise, or baggage so sold would have been subject to such claim. Sec. 613. Applications allowed for remission of forfeiture and restoration of proceeds.Disposition of proceeds.—Any person claiming any vessel, vehicle, merchandise, or baggage, or any interest therein, which has been forfeited and sold under the provisions of this Act, may at any time within three months after the date of sale apply to the Secretary of the Treasury if the forefeiture and sale was under the customs laws, or to the Secretary of Commerce if the forfeiture and sale was under the navigation laws, for a remission of the forfeiture and restoration of the proceeds of such sale, or such part thereof as Order for, if no intent to defraud, etc., proved.may be claimed by him. Upon the production of satisfactory proof that the applicant did not know of the seizure prior to the declaration or condemnation of forfeiture, and was in such circumstances as prevented him from knowing of the same, and that such forfeiture was incurred without any willful negligence or intention to defraud on the part of the applicant, the Secretary of the Treasury or the Secretary of Commerce may order the proceeds of the sale, or any part thereof, restored to the applicant, after deducting the cost of seizure and of sale, the duties, if any, accruing on the merchandise or baggage, and any sum due on a lien for freight, charges, or contribution in Disposal if no application made in throe months.general average that may have been filed. If no application for such remission or restoration is made within three months after such sale, or if the application be denied by the Secretary of the Treasury or the Secretary of Commerce, the proceeds of sale shall be disposed of as follows:
(1)Payment of expenses of proceedings. For the payment of all proper expenses of the proceedings of forfeiture and sale, including expenses of seizure, maintaining the custody of the property, advertising and sale, and if condemned by a decree of a district court and a bond for such costs was not given, the costs as taxed by the court; 987
(2)For the satisfaction of liens for freight, charges, and contributions customs regulations.Satisfaction of liens.in general average, notice of which has been filed with the collector according to law;
(3)For the payment of the duties accruing on such merchandise Payment of duties.or baggage, if the same is subject to duty; and
(4)The residue shall be deposited with the Treasurer of the United Residue as a fine.States as a customs or navigation fine. Sec. 614. Release.—If any person claiming an interest in any Release of seizures to party claiming interest in, on paying value thereof.vessel, vehicle, merchandise, or baggage seized under the provisions of this Act offers to pay the value of such vessel, vehicle, merchandise, or baggage, as determined under section 606 of this Act, and it appears *Ante*, p. 985.that such person has in fact a substantial interest therein, the collector may, subject to the approval of the Secretary of the Treasury if under the customs laws, or the Secretary of Commerce if under the navigation laws, accept such offer and release the vessel, vehicle, merchandise, or baggage seized upon the payment of such value thereof, Distribution.which shall he distributed in the order provided in section 613 of this Act. Sec. 615. Burden of proof.—In all suits or actions brought for Proof of ownership of property seized.the forfeiture of any vessel, vehicle, merchandise, or baggage seized under the provisions of any law relating to the collection of duties on imports or tonnage, where the property is claimed by any person, the burden of proof shall lie upon such claimant; and in all suits or In suits to recover value.actions brought for the recovery of the value of any vessel, vehicle, merchandise, or baggage seized for violation of any such law, the burden of proof shall be upon the defendent: *Provided*, That probable *Proviso*.Probable cause to be shown.cause shall be first shown for the institution of such suit or action, to be judged of by the court. Sec. 616. Compromise of claims.—It shall not be lawful for any Compromising claims by officials unlawful.officer of the United States to compromise or abate any claim of the United States arising under the customs laws for any fine, penalty, or forfeiture, and any such officer who compromises or abates any such claim or attempts to make such compromise or abatement, or in any manner relieves or attempts to relieve any person, vessel, vehicle, merchandise, or baggage from any such fine, penalty, or forfeiture shall be guilty of a felony and upon conviction thereof Punishment for.shall be punished by a fine of not more than $5,000 or by imprisonment *Proviso*.Authority of Secretary.for a term of not exceeding two years: *Provided*, That the Secretary of the Treasury shall have power to remit or mitigate any such fine, penalty, or forfeiture, or to compromise the same in the manner provided by law. Sec. 617. Same.—Upon a report by a collector, district attorney, Report of officer in charge as to claim.or any special attorney or agent, having charge, of any claim arising under the customs laws, showing the facts upon which such claim is based, the probabilities of a recovery and the terms upon which the same may be compromised, the Secretary of the Treasury is hereby Allowance if recommended by Solicitor.authorized to compromise such claim, if such action shall be recommended by the Solicitor of the Treasury. Sec. 618. Remission or mitigation of penalties.—Whenever Applications for re-mission or mitigation of fine, etc., before sale.any person interested in any vessel, vehicle, merchandise, or baggage seized under the provisions of this Act, or who has incurred, or is alleged to have incurred, any fine or penalty thereunder, files with the Secretary of the Treasury if under the customs laws, and with the Secretary of Commerce if under the navigation laws, before the sale of such vessel, vehicle, merchandise, or baggage a petition for the remission or mitigation of such fine, penalty, or forfeiture, the Authority to grant.Secretary of the Treasury, or the Secretary of Commerce, if he finds that such fine, penalty, or forfeiture was incurred without willful negligence or without any intention on the part of the petitioner to defraud the revenue or to violate the law, or finds the existence of 988customs regulations.such mitigating circumstances as to justify the remission or mitigation of such fine, penalty, or forfeiture, may remit or mitigate the same upon such terms and conditions as he deems reasonable and Testimony to be taken.just, or order discontinuance of any prosecution relating thereto. In order to enable him to ascertain the facts, the Secretary of the Treasury may issue a commission to any special agent, collector, member of the Board of United States General Appraisers, or United *Proviso*.Informer’s compensation protected.States commissioner, to take testimony upon such petition: *Provided*, That nothing in this section shall be construed to deprive any person of an award of compensation made before the filing of such petition. Sec. 619. Compensation allowed for reporting information of frana, etc., by person not an official. Award of compensation.—Any person not an officer of the United States who detects and seizes any vessel, vehicle, merchandise, or baggage subject to seizure and forfeiture under the customs laws and who reports the same to an officer of the customs, or who furnishes to a district attorney, to the Secretary of the Treasury, or to any customs officer original information concerning any fraud upon the customs revenue, or a violation of the customs laws perpetrated or contemplated, which detection and seizure or information leads to a recovery of any duties withheld, or of any fine, penalty or forfeiture incurred, may be awarded and paid by the Secretary of the Treasury a compensation of 25 per centum of Maximum allowance.the net amount recovered, but not to exceed $50,000 in any case, which shall be paid out of moneys appropriated for that purpose. For the purposes of this section, an amount recovered under a bail bond shall be deemed a recovery of a fine incurred. Sec. 620. Punishment for receiving portion of compensation by Federal official. Same—United States officers.—Any officer of the United States who directly or indirectly receives, accepts, or contracts for any portion of the money which may accrue to any per-son making such detection and seizure, or furnishing such information, shall be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than $10,000, or by imprisonment tor not more than two years, or both, and shall be thereafter Action against officer for money received.ineligible to any office of honor, trust, or emolument. Any such person who pays to any such officer, or to any person for the use of such officer, any portion of such money, or anything of value for or because of such money, shall have a right of action against such officer, or his legal representatives, or against such person, or his legal representatives, and shall be entitled to recover the money so paid or the thing of value so given. Sec. 621. Time limit for recovery of penalty, etc. Limitation of actions.—No suit or action to recover any pecuniary penalty or forfeiture of property accruing under the customs laws shall be instituted unless such suit or action is commenced within five years after the time when such penalty or *Proviso*.Absence from the country not included.forfeiture accrued: *Provided*, That the time of the absence from the United. States of the person subject to such penalty or forfeiture, or of any concealment or absence of the property, shall not be reckoned within this period of limitation. Sec. 622. Emergency extension of time by the President, in case of war. Emergency of war.—Whenever the President shall by proclamation declare an emergency to exist by reason of a state of war, or otherwise, he may authorize the Secretary of the Treasury to extend during the continuance of such emergency the time herein prescribed for the performance of any act. Sec. 623. Additional regulations authorised. General regulations.—In addition to the specific powers conferred by this Act, the Secretary of the Treasury is authorized to make such rules and regulations as may be necessary to carry out the provisions of this Act. 989 Part 6.—Repealing Provisions.tariff act of 1922.Repealing provisions. Sec. 641. Rights and liabilities.—The repeal of existing laws or modifications thereof embraced in this Act shall not affect any Pending proceedings, etc., not affected.act done, nor any right accruing or accrued, nor any suit or proceeding had or commenced in any civil or criminal case prior to said repeal or modifications, but all liabilities under said laws shall continue and Rights and liabilities to be enforced.may be enforced in the same manner as if said repeal or modifications had not been made. All offenses committed and all penalties, Prosecution of prior offenses.forfeitures, or liabilities incurred prior to the taking effect hereof, under any statute embraced in, or changed, modified, or repealed by this Act, may be prosecuted and punished in the same manner and with the same effect as if this Act had not been passed. No acts of Limitations not affected.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, modified, changed, or repealed by 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 taking effect 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. Sec. 642. Revised Statutes.—The following sections of the Revised Revised Statutes.Designated sections of, repealed.Statutes, as amended, are hereby repealed: 909, 2520, 2521, 2524, 2537, 2540, 2554, 2561, 2581, 2588, 2589, 2590, 2609, 2610, 2637, 2638, 2652, 2770, 2771, 2772, 2773, 2774, 2775, 2776, 2777, 2778, 2779, 2780, 2781, 2782, 2783, 2784, 2785, 2786, 2787, 2788, 2789, 2790, 2791, 2794, 2795, 2796, 2797, 2798, 2799, 2800, 2801, 2802, 2803, 2805, 2806, 2807, 2808, 2809, 2810, 2811, 2812, 2813, 2814, 2815, 2816, 2817, 2818, 2819, 2820, 2821, 2822, 2823, 2824, 2825, 2826, 2827, 2828, 2829, 2830, 2831, 2832, 2833, 2834, 2836, 2837, 2840, 2842, 2844, 2846, 2847, 2848, 2849, 2850, 2852, 2857, 2859, 2864, 2865, 2867, 2868, 2869, 2870, 2872, 2873, 2874, 2875, 2876, 2877, 2878, 2879, 2880, 2881, 2882, 2883, 2884, 2887, 2888, 2889, 2890, 2891, 2892, 2893, 2894, 2895, 2896, 2898, 2899, 2901, 2906, 2910, 2911, 2912, 2913, 2914, 2915, 2916, 2920, 2921, 2925, 2926, 2928, 2933, 2935, 2936, 2937, 2939, 2945, 2946, 2947, 2948, 2949, 2950, 2953, 2954, 2955, 2956, 2957, 2958, 2959, 2960, 2961, 2962, 2963, 2964, 2965, 2966, 2967, 2968, 2969, 2970, 2971, 2972, 2973, 2974, 2975, 2976, 2977, 2978, 2979, 2980, 2981, 2982, 2983, 2984, 2985, 2986, 2987, 2988, 2989, 2998, 3000, 3001, 3002, 3003, 3004, 3005, 3006, 3007, 3008, 3010, 3015, 3016, 3017, 3018, 3019, 3020, 3021, 3022, 3023, 3024, 3025, 3026, 3028, 3029, 3030, 3031, 3032, 3033, 3034, 3035, 3036, 3037, 3038, 3039, 3040, 3041, 3042, 3043, 3044, 3045, 3046, 3047, 3049, 3050, 3051, 3052, 3053, 3054, 3055, 3056, 3057, 3058, 3059, 3060, 3063, 3064, 3065, 3066, 3067, 3069, 3070, 3074, 3075, 3076, 3077, 3078, 3079, 3080, 3081, 3082, 3083, 3084, 3085, 3086, 3088, 3090, 3095, 3096, 3097, 3098, 3099, 3100, 3101, 3102, 3103, 3104, 3105, 3106, 3107, 3108, 3110, 3120, 3121, 3123, 3128, 3129, 4209, 4210, 4211, 5292, and 5293. Sec. 643. Statutes at Large.—The following Acts and parts of Acts repealed.Vol. 18, pp. 24, 186, 469.Acts are hereby repealed: The Act of March 24, 1874, chapter 65; Act of June 22, 1874, chapter 391, sections 3, 4, 6, 7, 15, 17, 18, 19, 20, 21, 22, 24, and 25: Act of March 3, 1875, chapter 136; Act of May Vol. 19, pp. 49, 60.1, 1876, chapter 89; Act of June 20, 1876, chapter 136, as amended; Act of June 10, 1880, chapter 190, as amended; Act of February 8, Vol. 21, pp. 173, 322,Vol. 24, p. 414.Vol. 26, p. 131.Vol. 28, p. 808; Vol. 30, p. 804.1881, chapter 34; Act of February 23, 1887, chapter 218; Act of June 10, 1890, chapter 407, as amended, except sections 12 and 22; Act of March 2, 1895, chapter 177, section 9; Act of February 2, 1899, 990tariff act of 1922.Vol. 36, p. 899.Vol. 38, p. 181.*Ante*, pp. 9, 15, 18.chapter 84; Act of February 13, 1911, chapter 46, sections 1, 2, 3, and 4; Act of October 3, 1913, chapter 16, section III; and Titles I, III and V of the Act entitled “An Act Imposing temporary duties upon certain agricultural products to meet present emergencies, and to provide revenue; to regulate commerce with foreign countries; to prevent dumping of foreign merchandise on the markets of the United States; to regulate the value of foreign money; and for other purposes,” approved May 27, 1921, as amended. Sec. 644. Inconsistent laws repealed. General repeal.—All laws and parts of laws inconsistent with the provisions of this Act are hereby repealed. Sec. 645. Invalidity of any part, etc., not to affect remainder of Act. If any clause, sentence, paragraph, or part of this title 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. Sec. 646. Effective date. Unless otherwise herein specially provided, this Act shall take effect on the day following its passage. Sec. 647. Title of Act. This Act may be cited as the “Tariff Act of 1922.” Approved, Sept. 21, 1922, 11.10 a. m.
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