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vain to impose. This first law imposed specific duties on forty-seven articles and ad valorem rates of 7%, 10, 12% and 15 per cent on four commodities or small groups. The unenumerated goods were compelled to pay 5 per Icent. The second tariff act passed the house by a vote of 39 to 13 and passed the senate without a division. It was approved by the president on Aug. 10, 1790. This act was longer than its predecessor and the scale of duties was higher. Then followed the act of May 2, 1792, which became operative in the following July. It raised the duty on unenumerated mer chandise to 7 per cent and that on many articles paying 7 to 10 per cent. Another tariff bill was passed on June 7, 1794, going into effect on July 1. It imposed numerous rates in addition to those already payable, some of them specific and others 2% and 5 per cent ad valorem. Additional tariff measures were enacted on March 3 and July 8, 1797, and on May 13, 1800. These acts imposed additional rates, and there was a further increase of 2% per cent on March 26, 1804, on all imports then paying ad valorem rates.

The whole industrial situation of the country was changed suddenly and radically in 1807-8. Napoleon's Berlin and Milan decrees were followed by the English orders in council and Mr. Jefferson's administration retalfated for the outrages on our commerce by the celebrated embargo in December, 1807. This was followed by the non-intercourse act in 1809, and by a declaration of war against England in 1812. During the progress of hostilities all commercial intercourse with Great Britain was, of course, suspended and all import duties were doubled as a war measure.

This is known as the tariff of 1812. It passed the house of representatives by a vote of 76 to 48 and received the sanction of the senate by 20 votes in its favor to 9 against it. Amendments to it were adopted on Feb. 25 and again on July 29, 1813. On Feb. 15, 1816, the additional duties imposed by the act of 1812 were repealed, and additional duties of 42 per cent, to take effect on July 1, were substituted, but the law did not go into operation. From 1812 to 1816 the average rate on all imports was 32.73 per cent, the range being from 6.84 per cent in 1815 to 69.03 in 1813.

The next great tarifi measure is known as the Lowndes-Calhoun bill of 1816. The desire to protect the industries that had sprung up during the period of restriction and war was very strong in the country and they were granted clear concessions in the measure bearing the name of the great South Carolinian. It was approved April 27, 1816, took effect the following July, and may be said to be the first of the protective tariffs. It was not wholly set aside until 1842, under the administration of Mr. Polk. The ad-valorem duties under it ranged from 7% to 33 per cent. The unenumerated goods paid 15 per cent, the manufactures of iron and other metals generally 15 per cent, the majority of woolen goods 25 per cent, cotton goods 25 per cent, "with clauses establishing minimums'"-that is,in reckoning duties,25 cents per square yard was to be deemed the minimum cost of cotton cloth; unbleached and uncolored yarn, 60 cents, and bleached or colored yarn, 75 cents a pound. These rates became practically prohibitory on the cheaper goods. The law was amended April 20, 1818, and again on March 3, 1820. It had the support of New England and the Middle states, but the south was opposed to it. From 1817 to 1820 the average rate on imports was 26.52 per cent; from 1821 to 1824, 35.02 per cent, and from 1821 to 1824, on dutiable goods only, 36.88 per cent. This general increase of duties was due to the necessity of providing for the interest on the heavy debt incurred by the second war with England.

The Clay tariff followed in 1824. The vote in the house was close-107 to 102-and there was a majority of only 4 in the senate-25 for to 21 against it. New England and the south voted against the measure, while on the other side were ranged the west and the middle states. It received the president's signature on May 22, 1824, and went into effect on July 1. It remained in force in almost its entirety until 1842. It raised the duty on woolen goods from 25 to 30 per cent for one year, and then to 33% per cent. There was a "minimum" of 30 cents per square yard on cotton cloth. Wool over 10 cents a pound was rated at 20 per cent until June 1, 1825, then 25 per cent for one year and then 30 per cent. The average rates on all imports from 1825 to 1828 was 47.17 per cent and on dutiable goods 50.29 per cent.

The "Tariff of Abominations," as it is called by the democrats, was approved May 19, 1828, and went into operation part the following July and part in September. In the house 105 members voted for it and 94 members, mostly from New England and the south, against it. In the senate the vote was 26 to 21. It had special reference to iron, wool and manufactures of wool. The duty on wool was 4 cents per pound and 40 per cent for one year; then 4 cents and 45 per cent for a year; then 4 cents and 50 per cent. Somewhat lower duties were provided for in an act passed on May 24, 1828, again in May, 1830, and still again on July 13, 1832. The average duty on all goods from 1829 to 1832 was 47.81 per cent, and on all dutiable 51.55 per cent.

The modifying tarifi of 1832 was intended "to correct the inequalities of that of 1828." It was passed by the whigs, or national republicans, and levied high duties on cotton and woolen goods and other articles to which protection was meant to be applied. The vote in the house was 132 to 65, and in the senate 32 to 16, the votes in favor of it coming from all sections of the country. The New England vote in the house was a tie. It was approved on July 14 and took effect on March 3, 1833. The existing duties were superseded by the act, some of them reduced and a few raised. In a separate act of the same date railroad iron was måde free. Under its operation the average rate on imports in 1832-33, during the ten months it was in force, was 28.99 per cent and dutiable articles 38.25 per cent.

The compromise tariff of 1833 provided for taking off one-third of the duties each year until a uniform rate on all of 20 per cent should be reached. It passed the house by 119 to 85, and the senate by 29 to 16. New England then joined the middle states in voting for high protective duties. It was approved on March 2, 1833, the day before the tariff of 1832 went into operation, and took effect on Jan. 1, 1834. The terms of the compromise were that all duties which in the tariff of 1832 exceeded 20 per cent should have one-tenth of the excess over 20 per cent taken off on Jan. 1, 1834; one-tenth more on Jan. 1, 1836; again one-tenth in 1838. and another one-tenth in 1840; so that by 1840 four-tenths of the excess over 20 per cent would be disposed of. Then on Jan. 1, 1842, one-half of this remaining excess was to be taken off, and on July 1, 1842, the other half of the remaining excess was to go. There would, therefore, after July 1, 1842, have been a uniform rate of 20 per cent on all articles. The average duty on all imports from 1834 to 1842 was 19.25 per cent and on dutiable articles 34.73 per cent.

The tariff of 1842 was passed by the whigs as a party measure and was avowedly a protective measure. It took effect at once, on Aug. 30, 1842, changed all existing rates, was amended in March, 1843, and died Dec. 1, 1846. New England and the middle states gave it strong support. The south was earnest in op

position and the west was a tie. The average rate on all imports under it was 26.92 per cent, and on dutiable articles 33.47 per cent.

The Polk-Walker tariff of 1846 is one of the most noteworthy acts in the fiscal history of the country. In his inaugural address President Polk said: "In the general proposition that no more money shall be collected than the necessities of an economical administration shall require all parties seem to acquiesce. I have heretofore declared to my fellow-citizens that in my judgment it is the duty of the government to extend, as far as it may be practicable to do so, by its revenue laws and all other means within its power, fair and just protection to all the great interests of the union, embracing agriculture, manufacture, the mechanic arts, commerce and navigation. I have also declared my opinion to be in favor of a tariff for revenue, and that, in adjusting the details of such a tariff, I have sanctioned such moderate discriminating duties as would produce the amount of revenue needed and at the same time afford reasonable protection to our home industries."

Robert J. Walker of Mississippi, who was Mr. Polk's secretary of the treasury, laid down these principles as a basis for revenue reform in his celebrated report of 1845:

"No more money shall be collected than is needed for economical administration.

"The duty on no article should exceed the lowest rate which will yield the largest revenue. "Below such rate discrimination may be made, or for imperative reasons an article may be made free.

"Luxuries should be taxed at the minimum rate for revenue.

"Duties should be all ad valorem, and never specific.

"Duties should be so imposed as to operate as equally as possible throughout the union, without respect to class or section."

on July 1, and remained in force until April 1, 1861. New England united with the south in giving it 123 votes to 72 in the house, and in the senate 33 to 12. The average duty on all goods from 1858 to 1861 was 15.66 per cent and on dutiable articles 20.12 per cent.

The Morrill tariff of 1861 differed from all its predecessors in that it provided for a general system of compound and differential duties, specific and ad valorem, and also made a distinction between goods imported from different parts of the world. It passed the house on May 11, 1860, by a vote of 105 to 64 and the_senate on Feb. 20, 1861, by a vote of 25 to 14. From the first, through all the cumbrous legislation that has followed in its wake, it has been avowedly protective. It was frequently changed during the war of the rebellion,ostensibly for purposes of revenue. At an early period in its history the number of rates ran up to over two thousand. From 1861 to 1869 every year produced some enlargement of the original scheme. In 1870 there was some modification of rates, generally in the line of reduction. Tea and coffee, taxed since 1861, were then put on the free list and the duties on cotton and woolen goods, wool, iron, paper, glass and leather were lowered about 10 per cent. The free list was somewhat enlarged, but the reduction was rescinded in the act of March 3, 1875. The duty on quinine was abolished on July 1, 1879. The average duty on all imports from 1862 to 1883 was 34.16 per cent and on dutiable articles 42.74 per cent.

The commission tariff was passed by the house on March 3, 1883, by a vote of 152 to 116, and passed the senate on March 2, the vote being 32 to 31. This is the tariff which was in force until October. 1890. The average rate is put by Senator Carlisle at 45% per cent and by Senator Aldrich at 45.13 per cent.

The McKinley bill was passed by congress as a strictly republican measure. It passed the The bill framed on this basis was approved house and went to the senate, where it was by Mr. Polk on July 30, 1846. It passed the considerably amended. A conference comhouse by 114 to 95, the east being in the opposi-mittee was appointed and the bill as we now tion and the west and south in support. The have it was agreed upon. It passed the senate vote in the senate on a third reading was a tie, Sept. 30, 1890, by a vote of 33 to 27, three repuband Vice-President Dallas gave the casting licans-Plumb of Kansas, Paddock of Nevote in the affirmative. The senate on the braska, and Pettigrew of South Dakota-votfinal passage stood 28 to 27. This act super- ing with the democrats against the bill. It seded the whig tariff and remained in force passed the house Sept. 27, 1890, by a vote of 152 until 1857. It swept away specific and com- to 81. There is some doubt as to the effect of pound duties. It divided all dutiable mer- the bill. Mr. Carlisle in a speech in the senate chandise into eight classes, which introduced said it would make an average rate on imports greater simplicity into the whole system of of 60 per cent, while Mr. Morrill of Vermont customs regulations. The average duty on all puts the average rate at less than 50 per cent. imports was, from 1847 to 1857, 23.20 per cent While the law increases the free list considerand on dutiable articles 26.22 per cent. ably it raises the duties on wool and woolens, tin-plate and some other goods, as well as in almost all agricultural products. The law went into effect Oct. 6, 1890.

The tariff of 1857, which was the next in order, made a still further reduction in duties. It was approved on March 3, 1857, took effect

NUMBER OF VESSELS BUILT.

The following table gives the number and tonnage of vessels built in the world in 1888 and 1889:

The figures for the United States do not include the tonnage built on the lakes, which are as follows: For 1888, 59 vessels with a tonnage of 100,950, and for 1889, 56 vessels with a tonnage of 124,750 were built. This puts lake shipbuilding next to that of the United Kingdom almost doubling the tonnage of the German empire turned out during the past two years. The number of boats built in Germany during 1888 and 1889 was 116, and on the lakes 115, the same number but having nearly 80.000 more tons, showing that lake boats were on an average one-third larger. Of the 2,429,152 tons shown above 2.064,800 tons were steel, 181,846 iron, 178,824 wood and 3,681 composite.

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THE NEW TARIFF BILL.

Comparison of New Rates with the Old.

AN ACT to reduce the revenue and equalize duties on imports, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the sixth day of October, eighteen hundred and ninety, unless otherwise specially provided for in this act, there shall be levied, collected, and paid upon all articles imported from foreign countries, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules and paragraphs, respectively prescribed, namely:

[All changes from the old law are indicated by foot-notes or by italics.] SCHEDULE A.-CHEMICALS, OILS AND PAINTS.

ACIDS.

1. Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, one and one-half cents per pound; exceeding the specific gravity of one and forty-seven one thousandths, four cents per pound. [Old law: Two cents and four cents.]

2. Boracic acid, five cents per pound. [Old law: Pure, five cents per pound; commercial, four cents.]

3. Chromíc acid, six cents per pound. [Old law: Fifteen per centum.]

4. Citric acid, ten cents per pound.

21. Collodion and all compounds of pyroxyline, by whatever name known,fifty cents per pound; rolled or in sheets, but not made up into articles, sixty cents per pound; if in finished or partly-finished articles, sixty cents per pound and twenty-five per centum ad valorem.

22. Coloring for brandy, wine, beer, or other liquors, fifty per centum ad valorem. [Text of old law: Coloring for brandy, fifty per centum.]

23. Copperas or sulphate of iron, threetenths of one cent per pound.

24. Drugs, such as barks, beans, berries, balsams, buds, bulbs, and bulbous roots, and excrescences, such as nut-galls, fruits, flowers, dried fibers, grains, gums, and gum res5. Sulphuric acid or oil of vitriol, not other-ins, herbs, leaves, lichens, mosses, nuts, wise specially provided for, one-fourth of roots and stems, spices, vegetables, seeds one cent per pound. [Old law: Free under (aromatic, not garden seeds), and seeds of general provision for acids.] morbid growth, weeds, woods used expressly for dyeing, and dried insects, any of the foregoing which are not edible, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this act, ten per centum ad valorem.

6. Tannic acid or tannin, seventy-five cents per pound. [Old law: One dollar per pound.] 7. Tartaric acid, ten cents per pound. 8. Alcoholic perfumery, including colognewater and other toilet waters, two dollars per gallon and fifty per centum ad valorem; alcoholic compounds not specially provided for in this act, two dollars per gallon and twentyfive per centum ad valorem.

9. Alumina, alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and alum in crystals or ground, six-tenths of one cent per pound.

10. Ammonia.-Carbonate of, one and threefourths cents per pound; muriate of, or salammoniac, three-fourths of one cent per pound; sulphate of, one-half of one cent per pound. [Old law: Carbonate of, twenty per centum; muriate of, ten per centum; sulphate of, twenty per centum.]

11. Blacking of all kinds, twenty-five per centum ad valorem.

12. Blue vitriol, or sulphate of copper, two cents per pound. [Old law: Three cents per pound.]

13. Bone-char, suitable for use in decolorizing sugars, twenty-five per centum ad valorem. [Old law: All bone-char twenty-five per centum.]

14. Borax, crude, or borate of soda, or borate of lime, three cents per pound; refined borax, five cents per pound.

15. Camphor, refined, four cents per pound. [Old law: Five cents per pound.]

16. Chalk, prepared, precipitated, French, and red, one cent per pound; all other cha'k preparations not specially provided for in this act, twenty per centum ad valorem.

17. Chloroform, twenty-five cents per pound. [Old law: Fifty cents per pound.]

COAL-TAR PREPARATIONS.

18. All coal-tar colors or dyes, by whatever name known, and not specially provided for in this act, thirty-five per centum ad valorem. 19. All preparations of coal-tar, not colors or dyes, not specially provided for in this act, twenty per cent ad valorem.

20. Cobalt, oxide of, thirty cents per pound. [Old law: Twenty per centum.]

25. Ethers sulphuric, forty cents per pound; spirits of nitrous ether, twenty-five cents per pound; fruit ethers, oils or essences, two dollars and fifty cents per pound; ethers of all kinds not specially provided for in this act, one dollar per pound. [Old law: Ethers sulphuric, fifty cents per pound; nitrous ether, thirty cents per pound; ethers all other, one dollar per pound; oenanthic, or oil of cognac, four dollars per ounce; fruit ethers, etc., two dollars and fifty cents per pound; oil or essence of rum, fifty cents per ounce.]

26. Extracts and decoctions of logwood and other dye-woods, extract of sumac, and extracts of barks, such as are commonly used for dyeing or tanning, not specially provided for in this act, seven-eighths of one cent per pound; extracts of hemlock bark, one-half of one cent per pound. [Old law: Logwood and other dye-woods, extract, ten per centum; sumac extract, twenty per centum; extract of hemlock and other barks for tanning, twenty per centum.]

per

27. Gelatine, glue, and isinglass or fish-glue, valued at not above seven cents per pound, one and one-half cents per pound; valued at above seven cents per pound and not above thirty cents per pound, twenty-five centum ad valorem; valued at above thirty cents per pound, thirty per centum ad valorem. [Old law: Glue, twenty per centum; gelatine, thirty per centum; fish-glue, or isinglass, twenty-five per centum.]

28. Glycerine, crude, not purified, one and three-fourths cents per pound. Refined, four and one-half cents per pound. [Old law: Crude, two cents per pound; refined, five cents pound.]

29. Indigo, extracts, or pastes of, threefourths of one cent per pound; carmined, ten cents per pound. [Old law: All ten per centum.]

30. Ink and ink-powders, printers' ink, and all other ink, not specially provided for in

this act, thirty per centum ad valorem. [Old law: Ink of all kinds and ink-powders, thirty per centum.]

31. Iodine, resublimed, thirty cents per pound.

32. Iodoform, one dollar and fifty cents per pound. [Old law: Two dollars per pound.]

33. Licorice, extracts of, in paste, rolls, or other forms, five and one-half cents per pound. [Old law: Paste or roll, seven and one-half cents per pound; juice, three cents pound.]

34. Magnesia, carbonate of, medicinal, four cents per pound; calcined, eight cents per pound; sulphate of, or Epsom salts, threetenths of one cent per pound. [Old law: Carbonate of, five cents per pound; calcined, ten cents per pound; sulphate, twelve cents per pound.]

35. Morphia, or morphine, and all salts thereof, fifty cents per ounce. [Old law: One dollar per pound.]

OILS.

36. Alizarine assistant, or soluble oil, or oleate of soda, or Turkey red oil, containing fifty per centum or more of castor oil, eighty cents per gallon; containing less than fifty per centum of castor oil, forty cents per gallon; all other, thirty per centum ad valorem. [Old law: By ruling of Treasury Department as castor oil at eighty cents per gallon.]

37. Castor oil, eighty cents per gallon. 38. Cod-liver oil, fifteen cents per gallon. [Old law: Twenty-five per centum.] 39. Cotton-seed oil, ten cents per gallon of seven and one-half pounds weight. [Old law: Twenty-five cents per gallon.]

40. Croton oil, thirty cents per pound. [Old law: Fifty cents per pound.]

41. Flaxseed or linseed and poppy-seed oil, raw, boiled, or oxidized, thirty-two cents per

gallon of seven and one-half pounds weight. [Old law: Twenty-five cents per gallon; poppy oil, free.]

42. Fusel oil, or amylic alcohol, ten per centum ad valorem.

43. Hemp-seed oil and rape-seed oil, ten cents per gallon.

44. Olive oil, fit for salad purposes, thirty five cents per gallon. [Old law: Twenty-five per centum.]

45. Peppermint oil, eighty cents per pound.

[Old law: Twenty-five per centum.]

46. Seal, herring, whale, and other fish oil not specially provided for in this act, eight cents per gallon. [Old law: Twenty-five per centum.]

47. Opium, aqueous extract of, for medicinal uses, and tincture of, as laudanum, and all other liquid preparations of opium, not specially provided for in this act, forty per

centum ad valorem.

48. Opium containing less than nine per centum of morphia, and opium prepared for smoking, twelve dollars per pound; but opium prepared for smoking and other preparations of opium deposited in bonded-warehouse shall not be removed therefrom without payment of duties, and such duties shall not be refunded. [Old law: Ten dollars per pound on opium for smoking; containing less than nine per centum of opium prohibited; opium, crude, containing nine per centum or more, one dollar per pound.]

PAINTS, COLORS AND VARNISHES. 49. Baryta, sulphate of, or barytes, including barytes earth, unmanufactured, one dollar and twelve cents per ton; manufactured, six dollars and seventy-two cents per ton. [Old law: Unmanufactured, ten per centum; manufactured, one-quarter cent per pound.

50. Blues, such as Berlin, Prussian, Chinese, and all others, containing ferrocyanide of iron, dry or ground in or mixed with oil, six

cents per pound; in pulp, or mixed with water, six cents per pound on the material contained therein when dry. [Old law: Twenty per centum.]

51. Blanc-fixe, or satin white, or artificial sulphate of barytes, three-fourths of one cent per pound. [Old law: Twenty-five per centum.]

52. Black, made from bone, ivory, or vegetable, under whatever name known, including bone-black and lamp-black, dry or ground in oil or water, twenty-five per centum ad valorem. [Old law: Change in text, but same rate.]

53. Chrome yellow, chrome green, and all other chromium colors in which lead and bichromate of potash or soda are component parts, dry, or ground in or mixed with oil, four and one-half cents per pound; in pulp or mixed with water, four and one-half cents per pound on the material contained therein when dry. [Old law: Twenty-five per centum.]

sienna earths, umber and umber earths not 54. Ocher and ochery earths, sienna and specially provided for in this act, dry, onefourth of one cent per pound; ground in oil, one and one-half cents per pound. [Old law: Dry, one-half cent per pound; in oil, one cent per pound.]

55. Ultramarine blue, four and one-half cents per pound. [Old law: Five cents per pound.]

56. Varnishes, including so-called gold size or japan, thirty-five per centum ad valorem; and on spirit varnishes for the alcohol contained therein, one dollar and thirty-two cents per gallon additional. [Old law: Forty per centum ad valorem on varnish; gold size, free; Japan, forty per centum by Treasury ruling.]

quicksilver, dry or ground in oil or water. 57. Vermilion red, and colors containing twelve cents per pound. [Old law: Twentyfive per centum.]

58. Wash blue, containing ultramarine, three cents per pound. [Old law: Twenty per cen

tum.]

of one cent per pound; ground in oil, or putty. 59. Whiting and Paris white, dry, one-half one cent per pound.

ing zinc, but not containing lead; dry, one and 60. Zinc, oxide of, and white paint containone-fourth cents per pound; ground in oil, one and three-fourths cents per pound.

or mixed, or ground in water or oil, including 61. All other paints and colors, whether dry lakes, crayons, smalts, and frostings, not specially provided for in this act, and artists' twenty-five per centum ad valorem; all paints colors of all kinds, in tubes or otherwise, and colors, mixed or ground with water or solutions other than oil, and commercially known as artists' water color paints, thirty per centum ad valorem. [Old law: Twentyfive per centum on all. Entire change of text.]

LEAD PRODUCTS.

62. Acetate of lead, white, five and one-half cents per pound; brown, three and one-half cents per pound.

63. Litharge, three cents per pound.

64. Nitrate of lead, three cents per pound. 65. Orange mineral, three and one-half cents per pound. [Old law: Three cents per pound.] 66. Red lead, three cents per pound.

lead dry or in pulp, or ground or mixed with 67. White lead, and white paint containing oil, three cents per pound.

68. Phosphorus, twenty cents per pound. [Old law: Ten cents per pound.]

POTASH.

69. Bichromate and chromate of, three cents per pound.

70. Caustic or hydrate of, refined in sticks or | SCHEDULE B.EARTHS, EARTHENrolls, one cent per pound. [Old law: Twenty per centum.]

71. Hydriodate, iodide, and iodate of, fifty cents per pound.

72. Nitrate of, or saltpeter. refined, one cent per pound. [Old law: One and one-half cents per pound.]

73. Prussiate of, red, ten cents per pound; yellow, five cents per pound.

PREPARATIONS.

74. All medicinal preparations, including medicinal proprietary preparations, of which alcohol is a component part, or in the preparation of which alcohol is used, not specially provided for in this act, fifty cents per pound. [Old law: Change of text. Hoffman's anodyne, thirty cents per pound.]

WARE AND GLASSWARE.

BRICK AND TILE.

93. Fire-brick, not glazed, enameled, ornamented, or decorated in any manner, one dollar and twenty-five cents per ton; glazed, enameled, ornamented, or decorated, forty-five per centum ad valorem. [Old law: Fire-brick, twenty per centum; brick, twenty-five per centum.er

94. Tiles and brick, other than fire-brick, not glazed, ornamented, painted, enameled, vitrified or decorated, twenty-five per centum ad valorem; ornamented, glazed, painted, enameled, vitrified, or decorated, and all encaustic, forty-five per centum ad valorem. [Old law: Encaustic tiles, thirty-five per centum; roofing and paving tiles, twenty per centum, and some classed by Treasury rulings as placques, etc., at sixty per centum.]

75. All medicinal preparations, including medicinal proprietary preparations, of which alcohol is not a component part, and not CEMENT, LIME AND PLASTER. specially provided for in this act, twenty-five per centum ad valorem; calomel and other 95. Roman, Portland, and other hydraulic mercurial medicinal preparations, thirty-five cement, in barrels, sacks, or other packages, per centum ad valorem. [Old law: Twenty-eight cents per one hundred pounds, including five per centum, and fifty per centum.] weight of barrel or package; in bulk, seven cents per one hundred pounds; other cement, twenty per centum ad valorem. [Old law: Twenty per centum.]

76. Products or preparations known as alkalies, alkaloids, distilled oils, essential oils, expressed oils, rendered oils, and all combinations of the foregoing, and all chemical compounds and salts, not specially provided for in this act, twenty-five per centum ad valorem. 77. Preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, pastes, pomades, powders, and tonics, including all known as toilet preparations, not specially provided for in this act, fifty per centum ad valorem. [Change of text.]

78. Santonine, and all salts thereof containing eighty per centum or over of santonine, two dollars and fifty cents per pound. [Old law: Three dollars per pound.]

79. Soap: Castile soap, one and one-fourth cents per pound; fancy, perfumed, and all descriptions of toilet-soap, fifteen cents per pound; all other soaps, not specially provided for in this act, twenty per centum ad valorem. [Old law: Castile soap, twenty per centum.]

SODA.

80. Bicarbonate of soda or supercarbonate of soda or saleratus, one cent per pound. [Old law: One and one-half cents per pound.]

81. Hydrate of, or caustic soda, one cent per pound.

82. Bichromate and chromate of, three cents per pound. [Old law: Not enumerated, but classified under bichromate of potash at three cents per pound.]

83. Sal-soda, or soda-crystals, and soda-ash, one-fourth of one cent per pound.

84. Silicate of soda, or other alkaline silicate, one-half of one cent per pound.

85. Sulphate of soda, or salt-cake or nitercake, one dollar and twenty-five cents per ton. [Old law: Twenty per centum.]

86. Sponges, twenty per centum ad valorem. 87. Strychnia, or strychnine, and all salts thereof, forty cents per ounce. [Old law: Fifty cents per ounce.Per

88. Sulphur, refined, eight dollars per ton; sublimed, or flowers of, ten dollars per ton. Old law: Refined, ten dollars per ton; flowers, twenty dollars per ton.]

89. Sumac, ground, four-tenths of one cent per pound. [Old law: Three-tenths cent per pound.]

90. Tartar, cream of, and patent tartar, six cents per pound.

91. Tartars and lees crystals, partly refined, four cents per pound.

92. Tartrate of soda and potassa, or Rochelle salts, three cents per pound.

96. Lime, six cents per one hundred pounds, including weight of barrel or package. [Old law: Ten per centum.]

97. Plaster of Paris, or gypsum, ground, one dollar per ton: calcined, one dollar and seventy-five cents per ton. [Old law: Twenty per centum.]

CLAYS OR EARTHS.

98. Clays or earths, unwrought, or unmanuact, one dollar and fifty cents per ton; wrought factured, not specially provided for in this or manufactured, not specially provided for in this act, three dollars per ton; china clay, or kaolin, three dollars per ton.

EARTHENWARE AND CHINA. 99. Common brown earthenware, common stoneware, and crucibles, not ornamented or decorated in any manner, twenty-five per centum ad valorem. [Old law: Stoneware above the capacity of ten gallons, twenty per centum; crucibles, twenty-five per centum.] 100. China, porcelain, parian, bisque, earthen, stone and crockery ware, including placques, ornaments, toys, charms, vases, and statuettes, painted, tinted, stained, enameled, printed, gilded, or otherwise decorated or ornamented in any manner, sixty per centum ad valorem; if plain white, and not ornamented or decorated in any manner, fifty-five per centum ad valorem. [NOTE.-The text is made more comprehensive than in the old law.]

101. All other china, porcelain, parian, bisque, earthen, stone, and crockery ware, and manufactures of the same, by whatsoever designation or name known in the trade, including lava tips for burners, not specially provided for in this act, if ornamented or decorated in any manner, sixty per centum ad valorem; if not ornamented or decorated, fifty-five per centum ad valorem. [Old law: Fifty-five per centum.]

102. Gas retorts, three dollars each. [Old law: Twenty-five per centum.]

GLASS AND GLASSWARE.

103. Green, and colored, molded or pressed, and flint, and lime glass bottles, holding more than one pint, and demijohns, and carboys (covered or uncovered), and other molded or pressed green and colored and flint or lime bottle glassware, not specially provided for in this act, one cent per pound. Green, and colored, molded or pressed, and flint, and lime

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