[Bar-iron, rolled or hammered, comprising flats not less than one inch or more than six inches wide, nor less than three-eighths of an inch or more than two inches thick; rounds not less than three-fourths of an inch or more than two inches in diameter; and squares not less than threefourths of an inch or more than two inches square, one cent per pound. Bar-iron, rolled or hammered, comprising flats less than three-eighths of an inch or more than two inches thick, or less than one inch or more than six inches wide; rounds less than three-fourths of an inch or more than two inches in diameter; and squares less than three-fourths of an inch or more than two inches square, one cent and one-half per pound.]

Provided, That [But] all iron in slabs, blooms, loops, or other forms less finished than iron in bars, and more advanced than pig-iron, except castings, shall be rated as iron in bars, and pay a duty accordingly,' and none of the above iron shall pay a less rate of duty than thirty-five per centum ad valorem : Provided further, That all iron bars, blooms, billets, or sizes or shapes of any kind, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of twenty-two dollars per ton.

149.

148.2 Iron or steel tee rails, weighing not over twenty-five pounds to the yard, nine-tenths of one cent per pound; iron or steel flat rails, punched, eight-tenths of one cent per pound. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, and bars or shapes of rolled iron not specially enumerated or provided for in this act, one and two-tenths of one cent per pound.

[Round iron in coils, three-sixteenths of an inch or less in

Ct., Phila., the court ruled the law substantially as above, and the jury found for the plaintiff, who claimed the right to bring in 207,500 pounds of bar-iron at one cent per pound, although 2,500 pounds thereof, would, if imported alone, have been chargeable with one and one-half cents. The department declined to proceed further with the case. (S. 5436.)

The department ruled that horseshoe iron and all similar iron should be classed under this paragraph "without regard to length of bars, designation or quality." (S. 1587.)

1 Moisic iron in blooms was rated as iron in bars, under this proviso. (S. 2152.) 2The new act makes no mention of Moisic iron, dutiable under Revised Statutes at fifteen dollars per ton, and by act of February 8, 1875, made dutiable at the same rate as "all other species of iron of like condition, grade, or stage of manufacture."

diameter, whether coated with metal or not so coated,' and all descriptions of iron wire, and wire of which iron is a component part, not otherwise specially enumerated and provided for, shall pay the same duty as iron-wire, bright, coppered, or tinned.]

[All other descriptions of rolled or hammered iron not otherwise provided for, one cent and one-fourth per pound. ]2

150. Boiler or other plate-iron, sheared or unsheared, skelp-iron, sheared or rolled in grooves, one and one-fourth cents per pound; sheet iron, common or black, thinner than one inch and one-half, and not thinner than number twenty wire gauge, one and one-tenth of one cent per pound; thinner than number twenty wire gauge, and not thinner than number twenty-five wire gauge, one and two-tenths of one cent per pound; thinner than number twenty-five wire gauge, and not thinner than number twenty-nine wire gauge, one and fivetenths of one cent per pound; thinner than number twentynine wire gauge, and all iron commercially known as common or black tagger's iron, whether put up in boxes or bundles or not, thirty per centum ad valorem: And provided, That on all such iron and steel sheets or plates aforesaid, excepting on what are known commercially as tin-plates, terne-plates, and tagger's tin, and hereafter provided for, when galvanized or coated with zinc or spelter, or other metals, or any alloy of those metals, three-fourths of one cent per pound additional.

[Boiler or other plate-iron not less than three-sixteenths of an inch in thickness; one cent and a-half per pound.]

[Boiler and other plate-iron, not otherwise provided for, twenty-five dollars per ton.]3

[Sheet-iron, common or black, not thinner than number twenty wire gauge, one cent and one-fourth of one cent per

1 That iron-wire rods, otherwise properly classed under this provision, were not quite cylindrical in form, was held to be immaterial [S. 3887]; it was also held immaterial whether they were galvanized or not. [S. 2759, 3887.]

2 Car-truck channels, rolled into the shape designed for use, cut to special lengths and punched, were held dutiable under this provision, and not as manufactures of iron (S. 4873, overruling S. 4677); also gas strips of rolled iron (S. 1437); also rolled bar-iron, with the edges hammered or bevelled, to prevent waste, so that the shape was octagonal and not square (S. 1790); so toc-calks for horse-shoes. (S. 1038.)

Iron tank-plates were classed as boiler or other plate-iron, according to thickness. Although cut to unequal sizes, and punched for rivets, the department held that this did not remove them into the category of manufactures of iron. [S. 4783.]

pound; thinner than number twenty, and not thinner than number twenty-five wire-gauge, one cent and a half per pound; thinner than number twenty-five wire gauge, one cent and three-fourths of one cent per pound.]'

[Tagger's iron, thirty per centum ad valorem.]

[Iron and tin plates, galvanized, or coated with any metal by electric batteries, two cents per pound. Iron and tin plates galvanized or coated with any metal otherwise than by electric batteries, two and one-half cents per pound. ]2

151. [Smooth or] Polished, planished or glanced sheetiron, or sheet-steel, by whatever name designated [three] two and one-half cents per pound: Provided, That plate or sheet or tagger's iron, by whatever name designated, other than the polished, planished or glanced herein provided for which has been pickled or cleaned by acid or by any other material or process, and which is cold-rolled, shall pay onequarter cent per pound more duty than the corresponding gauges of common or black sheet or tagger's iron.

3

152. Iron or steel sheets, or plates, or tagger's iron, coated with tin or lead or with a mixture of which these metals is a component part, by the dipping or any other process, and commercially known as tin-plates, terne-plates, and tagger's tin, one cent per pound; 4 corrugated or

1 Tagger's iron, commercially known, of a gauge thinner than No. 30. Black sheet-iron, in gauge from 23 to 29, and in smaller boxes and smaller sheets than those of tagger's iron, held dutiable according to gauge (S. 5500); but such merchandise, under the above paragraph of the new law, is specifically provided for.

Sheet-iron presenting a slightly polished appearance, because rolled in single sheets, and intended, after being coated with tin, for the manufacture of spoons, etc., held dutiable as "sheet-iron, common or black," and not as "smooth and polished sheet-iron." (S. 1072.)

2 Ordinary tin-plates so prepared as to be adapted to the uses of japanned ware, held dutiable under this paragraph, and not under the provision for japanned ware. (S. 2272). Strips of iron, coated with tin, to be manufactured into bucket-hoops, held dutiable under this provision. (S. 2591.)

Sheet-iron, coated with tin by immersion in a chemical bath, and bought and sold by weight and size, held properly classed under this provision, and not as tin-plate, it being quite another article. (S. 1687.)

It was held in 1870, (S. 772) that galvanized iron was not removed from this category, because corrugated and punched for roofing.

3 In the schedule reported by the Tariff Commission, the words "or single rolled or smoothed by rolling," were here inserted.

4 The Tariff Commission proposed a duty of two and one-tenths cents per pound on tin-plates, giving as their reasons, that "the present duty upon tin-plates is an anomaly; the sheet-iron out of which tin-plates are made being dutiable under the present law at one and three-quarters cents per pound, and then finished tin-plate, after being sheared, coated with metal, and boxed, being dutiable at one and one-tenth cents per pound. On account of the difference between the cost of labor in England and the

crimped sheet-iron or steel, one and four-tenths of one cent per pound.1

[Tin in plates or sheets, terne and tagger's tin; fifteen per centum ad valorem.]

[On tin in plates or sheets and on terne and tagger's tin, one and one-tenth cents per pound.] Act of February 8, 1875. 153. Hoop, or band, or scroll, or other iron, eight inches or less in width, and not thinner than number ten wire gauge, one cent per pound; thinner than number ten wire gauge, and not thinner than number twenty wire gauge, one and two-tenths of one per cent per pound; thinner than number twenty wire gauge, one and four-tenths of one cent. per pound; Provided, That all articles not specially enumerated or provided for in this act, whether wholly or partly manufactured, made from sheet, plate, hoop, band, or scroll iron herein provided for, or of which such sheet, plate, hoop, band, or scroll iron shall be the material of chief value, shall pay one-fourth of one cent per pound more duty than that imposed on the iron from which they are made, or which shall be such material of chief value.

154. Iron and steel cotton-ties, or hoops for baling purposes, not thinner than number twenty wire gauge, thirty-five per centum ad valorem.2

United States, it is now impossible to manufacture tin-plates in this country, and the few tin-plate establishments have been struggling for an existence.

"The Commission is of the opinion that a moderate rate of duty will develope this important industry, and that wise public policy dictates that at least a part of the amount consumed in this country of so essential an article as tin-plate should be produced here. The testimony shows that the intention of the framers of the act of 1864 was to place a duty upon what is commercially known as tin-plates, of two and onehalf cents per pound; but, by an error of punctuation, and the transposition of a comma, they were, by Treasury decision, placed at a much lower rate." It has been generally agreed that tin-plates were not aptly described by the provisions of the acts under which the Department held such plates dutiable at fifteen per cent. and after 1875, at one and one-tenth cents per pound. In 1878 an application made to Secretary Sherman to change the rule, was refused, on the ground that it had been in force for so many years that Congress should supply the remedy. Congress having seen fit to reduce the duty to one cent, instead of increasing it, it is clear that tin-plates are struck from the list of articles that can be manufactured in this country.

The Supreme Court, in Arthur v. Dodge, 101 U.S. 34, declared "tin in plates," "terneplates," and "tagger's tin," to be manufactures of metals within the discriminating clause (now repealed), and dutiable at ninety per cent. of fifteen per cent., the department having ruled otherwise. The U.S. Circuit Court for the Southern District of New York, in Bruce v. Murphy, 10 Blatchf., 229, held that the fact that terne tin sheets were mechanically joined, thus making long sheets, did not remove them from the category of terne tin to that of manufactures of tin not otherwise provided for.

1 Corrugated iron roofing was held dutiable under the former law, aecording to gauge, under the provision for "sheet-iron, common or black," etc. (S. 5489.)

2 The classification as to gauge recommended by the Commission varied from that

[All band, hoop and scroll iron from one-half to six inches in width, not thinner than one-eighth of an inch, one and one-fourth cents per pound.]

[All band, hoop and scroll iron from one-half to six inches wide, under one-eighth of an inch in thickness, and not thinner than number twenty wire gauge; one and one-half cents per pound.]

[All band, hoop, and scroll iron thinner than number twenty wire gauge, one and three-fourths cents per pound.]

155. Cast-iron [steam, gas, and water] pipe of every description, one [and one-half] cent per pound.

156. Cast-iron vessels, plates, stove-plates, andirons, sadirons, tailors' irons, hatters' irons, and castings of iron, not specially enumerated or provided for in this act, one and onequarter of one cent per pound. [Vessels of cast-iron, not otherwise provided for, and on andirons, sadirons, tailors' and hatters' irons, stoves, and stove-plates, of cast-iron, one and one-half cents per pound.]'

157. Cut nails and spikes, of iron or steel, one and onequarter of one cent [one-half cent per pound.]

158. Cut tacks, brads, or springs, not exceeding sixteen ounces to the thousand, two and one-half cents per thousand;

adopted, and the rates proposed were higher. On cotton-ties, the Commission recommended one and four-tenths cents per pound. The rate adopted will compel dependence upon importations from abroad.

The troublesome hoop-iron and cotton-tie controversy is probably closed by the above provisions, and is now of interest historically, rather than practically. By decisions of August 24, 1867, and S. 4, in 1868, the department ruled that cotton-ties were subject to the specific duty fixed for hoop-iron, excepting only " Beard's patent lock-tie. Afterwards, acquiescing in a decision of the Circuit Court, which decision classed cotton-ties as manufactures of iron not otherwise provided for, and dutiable at thirty-five per cent., the Treasury again changed its ruling. This was in 1878. (S. 3824.) In 1880 it was again changed, and specific duties were ordered assessed upon hoop-iron merely cut to lengths and punched with holes. (S. 4496, 4550.) In the meantime large importations had been made and ordered, on the strength of the ruling of 1878; and, for the relief of those so importing, a joint resolution of Congress directed that the new rule should not be held to apply to such, nor to importations to be made under contracts already entered into. In January, 1881, the case of Ranlett v. Badger was decided by the U. S. Circuit Court at New Orleans in opposition to the latest ruling of the department, and in December, 1882, the judgment of the Circuit Court was affirmed by the Supreme Court, which held that cotton-ties, each tie consisting of an iron strip and an iron buckle, imported in bundles, each bundle consisting of thirty strips and thirty buckles, each strip eleven feet long, the whole blackened, were dutiable as "manufactures of iron not otherwise provided for," and not at one and onehalf cents per pound, as "band, hoop, and scroll iron." Hoops, however, cut to specific lengths for barrel hoops, punched at one end and splayed to fit the parts of the barrel, held to be, not complete hoops, but dutiable as hoop-iron. (S. 4496, 5089, 5194.) The hoops which were the subject of S. 5089 were intended for barrels. Before this decision, the right of entry at the ad valorem rate had been claimed only for cotton

ties.

1 Under this paragraph were classed cast-iron frying-pans. (S. 8669.)