provision for toilet soaps and the duties were 35 and 15 per cent ad valorem, respectively. Toilet and medicinal soaps carried different duties under the acts of 1909 and 1913. "Fancy and perfumed toilet soaps were dutiable at 50 per cent ad valorem in the act of 1909. The act of 1913 divided toilet soaps into "perfumed" and "unperfumed" with duties of 30 and 10 per cent ad valorem, respectively. Medicinal soaps were dutiable at 20 cents per pound under the act of 1909 and at 20 per cent ad valorem under the act of 1913. All other soaps n. s. p. f. have been dutiable at 20 per cent ad valorem under the acts of 1883, 1890, 1897, and 1909; at 10 per cent ad valorem under the act of 1894; and "all other soaps and soap powder" n. s. p. f. at 5 per cent ad valorem under the act of 1913. TARIFF CONSIDERATIONS. The soap industry is firmly established in the United States, and there is very little competition from imported products. The competition among domestic producers is keen. The industry is well situated in regard to raw materials. The imports are of high-grade toilet soaps, and there is practically no import of the common grades of soap and soap powders. The domestic industry has developed an export trade which in 1918 amounted to $9,000,000. It is evident that there is no special tariff problem in connection with the soap industry so far as foreign competition is concerned. As pointed out in preceding pages there is no clear distinction between toilet and laundry soaps. Also there are only two or three strictly unperfumed toilet soaps and one of these-Castile soap-is mentioned by name in the act of 1913. These distinctions have caused litigation, which could be eliminated by making all soap dutiable at the same rate, preferably ad valorem in view of the numerous grades of soap. This could be done without destroying the intent expressed in the act of 1913 and without serious inconvenience to the domestic industry. Soap, perfumed toilet1—Imports for consumption—Revenue. "Fancy, perfumed, and all descriptions of toilet soap, including medicinal or medicated" included under act of 1897. Act of 1897, July 1 to Aug. 5, 1909. Act of 1909, Aug. 6, 1909, to June 30, 1910. Act of 1909, July 1 to Oct. 3, 1913. Act of 1913, Oct. 4, 1913, to June 30, 1914. Soap, unperfumed toilet-Imports for consumption-Revenue. |