486. Stones, unmanufactured or undressed, freestone, granite, sandstone, and all building or monumental stone, except marble, not specially enumerated or provided for in this act, one dollar per ton; and upon stones as above, hewn, dressed, or polished, twenty per centum ad valorem.1

[Stones: freestone, granite, sandstone, and all building or monumental stone, except marble; one dollar and fifty cents per ton.]

487. Strings: All strings of catgut, or any other like material, other than strings for musical instruments, twentyfive [thirty] per centum ad valorem.2

488. Tallow, one cent per pound.3

489. Teeth, manufactured, twenty per centum ad valorem. 490. Umbrella and parasol ribs, and stretcher frames [stretchers, frames], tips, runners, handles, or other parts thereof, when made in whole or chief part of iron, steel, or any other metal, forty [forty-five] per centum ad valorem ; umbrellas, parasols, and [sun] shades, when covered with silk or alpaca, fifty [sixty] per centum ad valorem ; all other umbrellas, forty [forty-five] per centum ad valorem.

491. Umbrellas, parasols, and sunshades, frames and sticks for, finished or unfinished, not specially enumerated or [otherwise] provided for in this act, thirty [thirty-five] per centum ad valorem.4

492. Waste, all not specially enumerated or [otherwise] provided for in this act, [twenty] ten per centum ad valorem.

493. Watches, watch-cases, watch-movements, parts of watches, and watch materials not specially enumerated, or provided for in this act, twenty-five per centum ad valorem.5 the application of acids, they may be entered free of duty. (S. 1090, 1108, 2896, 3813, 3843, 4428.)

1 Wrought, dressed, or polished granite was formerly assessed as an unenumerated manufactured article. (S. 802, 1375.)

2 See note to Catgut, Free list, infra, § 670.

3 Leaf tallow, i.e., the fat of neat cattle in a raw condition, neither melted nor drawn, held dutiable under this provision. (S. 4357.)

*Bamboo and paper umbrellas, held dutiable under this provision. (S. 4205.)

5 The department, in 1873, held that white enamel, for watch faces, was dutiable as a manufacture of glass. (S. 1612.) It is doubtful whether this ruling would receive the assent of the courts. Watch-dials, held dutiable as "parts of watches" (S. 2807); but not watch-keys. (S. 1460, 3160.) Garnets, cut for watch-jewels, held dutiable as precious stones, and not as "parts of watches. (S. 3163.)

494. Webbing, composed of cotton, flax, or any other materials, not [otherwise] specially enumerated or provided for in this act, thirty-five per centum ad valorem.1

THE FREE LIST.

SECT. 2503 [2505]. The following articles, when imported, shall be exempt from duty:

of.

495. Albumen, in any form or condition,2 [and] lactarine. Aconite [root, leaf, and bark].

496.

497. Ambergris.

498. Annato, roncou, rocou, or orleans, and all extracts

501. Bones, crude, [and] not manufactured, burned, calcined, ground or steamed.

502. Bone-dust and bone-ash for manufacture of [phosphates] phosphate and fertilizers.

503. Carbon, animal, fit for fertilizing only.

504. Guano, [and other animal] manures, and all substances expressly used for manure.3

505. Musk [and civet], crude, in natural pod.

508. Dyeing or tanning: articles in a crude state used in dyeing or tanning, not specially enumerated or [otherwise] provided for in this act.1

509. Fish-skins [twenty per cent. ad valorem].

1 See Webbing, Cotton schedule, § 323, Woolen schedule, § 367.

The change of phraseology was necessitated by a department decision which held that a liquid preparation or solution of albumen was dutiable. (S. 3701.)

3 An imitation of guano, used as a fertilizer, held entitled to free entry as a substance expressly used for manyre. (S. 391.)

The department holds that to entitle manures to free entry, they must contain less than thirty per cent. of free potash (S. 561, 715, 4210); and that articles, though imported for use as manures, are not entitled to free entry, if they could well be used for any other purpose. (S. 714.)

* An article called "divi-divi," not the divi-divi of commerce, but known in botany as "Acacia Farneriana," and of the same general character, and used for dyeing or tanning, held entitled to free entry under this paragraph. (S. 4371.)

510. Hide-cuttings, raw, with or without [the] hair [on], and all [for] glue-stock.1

511. Hoofs [horns and horn-tips].

512. Horns, and parts of horns, unmanufactured, and horn strips and tips.2

514. Fish-sounds 3 or fish-bladders. [Bladders, crude, and all integuments of animals not otherwise provided for.] 515. Leather, old scraps [scrap].*

516. Leeches.

517. Rennets, raw or prepared.

518. Argal, or Argol, or crude Tartar. [Argols crude.] 519. Assafœtida. [Twenty per centum ad valorem.]

520.

Barks, Cinchona, or other barks, used in the manufacture of quinia.

[Barks: Quilla, Peruvian, Lima, calisaya, and all cinchona barks, canella alba, pomegranate, croton, cascarilla, and all other barks not otherwise provided for.]

521. Brazil paste.

522. Camphor, crude.

523. Cassia, Cassia buds, Cassia vera, unground.5 [Cassia and Cassia vera; ten cents per pound; Cassia buds and ground Cassia; twenty cents per pound.]

524. Charcoal.

525. Cinnamon, and chips of, unground. [twenty cents per pound.]

526. Cloves [five cents per pound], and clove stems [three cents per pound], unground.

1 Dried " nerves " and "pizzles," for glue-stock, were held not entitled to free entry (S. 2623), hence the change of phraseology.

2 The horn-strips of commerce are used as a substitute for whalebone in the manufacture of corsets. (S. 1229.)

The department held that pieces of deers' horns, cut to lengths for carving-knife handles, were dutiable at twenty per cent., as a partly manufactured article. (S.4689.) The wording of the new law probably will make such a ruling impossible. Horn-pith held entitled to free entry (S. 4786); but not if the phosphates have been removed by acids, it then being deemed an unenumerated manufactured article. (S. 4750, 4786.) Fish-sounds were held dutiable when pickled in barrels, and free when suitable only for isinglass. (S. 1523, 1648.)

Refuse splits or scraps of new leather, held not to be entitled to free entry. (S. 1847, 3555.)

"Saigon cassia is not cinnamon, but cassia. (S. 4039.)

"Under the former law, cinnamon chips, though not named, were held dutiable as cinnamon. (S. 725, 983.)

527. Cocculus indicus.

528.

529.

530.

Cudbear.1

Curry and Curry powder [powders].

[Catechu or] Cutch.

531. Divi-divi.2

532. Dragon's blood.

533. Ergot.

540. [Lac dye] Lac dye, crude, seed, button, stick, and shell.

541. Lac spirits.

542. Lemon juice and lime juice,5 [ten per centum ad valorem].

543. Licorice root, unground.

544. Litmus [and all lichens], prepared or not prepared. 545. Mace® [twenty-five cents per pound].

546. Madder, and munjeet or [madder and munjeet, or] Indian madder, ground or prepared, and [all] extracts of." 547. Manna.

548. Myrobolan.8

549. Orchil [or archil, in the weed or] or orchil liquid. 550. Nutmegs [twenty cents per pound].

1 An article called "cudbear" substitute, an aniline residuum, held dutiable at twenty per cent. as an unenumerated manufactured article. (S. 3721.)

2 See note to § 508, supra.

3 This includes green or fresh ginger-root. (S. 658.)

Indigo, whether coming in cubical masses, or in the form of powder, is free under this provision. (S. 3592.)

5 Concentrated juice of the sour orange, held to be identical with the lemon and lime juice of commerce. (S. 2345.)

633 per cent. of the nutmeg held allowable as tare, this being the worthless part of the shell, the mace consisting of 13 per cent., and the nutmeg (proper) 534 per cent. (8.2710.)

An article called extract of madder, but consisting of alizarine, alumina, and water, held to be an unenumerated manufactured article, and chargeable with twenty per cent. (S. 4989.)

An article advanced in form from prepared madder to the condition of a paint or color, held dutiable as such. (S. 2474, 3134, 4833.)

Myrobolan was not named in the former law. When ground it was classed as an article manufactured and not otherwise provided for, at twenty per cent. (S. 3175.) The same rule was applied to ground nut-galls. (S. 3479.)

569. Jasmine, or jasimine. [Jessamine.]

573. Lemon. [Lemons, fifty cents per pound.]

574. Limes.3

575. Mace.

576. Neroli, or orange flower.*

577. Orange. [Fifty cents per pound.]

578. Palm and cocoanut.

579. Poppy.

1 Bergamot, lemon, and orange oils, not the ordinary commercial oils, but "Haensel's patented essential oils," of extraordinary concentration, and of much greater value than the oils of commerce, held dutiable as essential oils not otherwise provided for. (S. 5259.) This distinction probably would be made under the new law.

2 Aspic was not named in the former law. Spike lavender was included with the oils with which it is now classed, though not named.

3 Not named in former law. The essential oil of limets, or limette, was held duti able at fifty per cent., as an essential oil not otherwise provided for.

This oil was also held dutiable at fifty per cent., as an essential oil not otherwise provided for.