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SCHEDULE 8.-SPIRITS, WINES, AND OTHER BEVERAGES Continued.

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811 No lower rate or amount of duty $5 per proof gallon. $1.75 per gallon.... $1.75 per gallon.

shall be levied, collected, and
paid on (the articles enumerated
in paragraph 802 of this schedule
[act of 1922]) (brandy, spirits, and
other spirituous beverages (acts of
1909 and 1913]) than that fixed by
law for the description of first
proof; but it shall be increased in
proportion for any greater strength
than the strength of first proof,
and all imitations of brandy,
spirits, or wines imported by any
names whatever shall be subject to
the highest rate of duty provided
for the genuine articles respec-
tively intended to be represented 17

and in no case less than
812 There shall be no constructive or

other allowance for breakage, leak-
age, or damage on wines, liquors,
cordials, or distilled spirits (acts
of 1909, 1913, and 1922), except that
when it shall appear to the col-
lector 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 pack-
age 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 cent or more of the total value
of the contents of the said cask or
package in its condition as ex-
ported, has been lost, allowance
therefor may be made in the liqui-
dation of the duties. (Acts of 1913

and 1922.) 18
813 No wines, spirits, or other liquors or

articles provided for in this sched-
ule containing * per cent or more
of alcohol shall be imported or
permitted entry except on a permit
issued therefor by the Commis-
sioner 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 cus-

toms laws. 19
814 The Secretary of the Treasury is

hereby authorized and directed to
make all rules and regulations nec-
essary for the enforcement of the
provisions of this schedule. 19

17 Provided, That any brandy or other spirituous or distilled liquors 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. (Acts of 1909, 1913, and 1922.) Any brandy or other spirituous or distilled liquor imported in a cask of less capacity than 10 gallons from any country shall be forfeited to the United States. (Acts of 1909 and 1913.)

18 The following was included in the acts of 1909 and 1913: “Wines, cordials, brandy, and other spirituous liquors, including bitters of all kinds, and bay rum or hay, water, imported in bottles or jugs, shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs, and in addition thereto, duty shall be collected on the bottles or jugs at the rates which would be chargeable thereon if imported empty. The percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe.'

19 New provision made by act of 1922. Not in acts of 1909 and 1913.

SCHEDULE 9.-COTTON MANUFACTURES.

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901 Cotton card laps, sliver, and roving.. 5 per cent.

35 per cent. 5 per cent.
Cotton waste, manufactured or other- 5 per cent. 20 per cent. 5 per cent.

wise advanced in value.
Cotton yarn, including warps, in

any form:
Not bleached, dyed, colored,

combed, or plied, of numbers
Not exceeding No. 40... 1 cent per No. per
Up to and including No. 9..

5 per cent.
Exceeding No. 9 and not ex-

71 per cent.
ceeding No. 19.
Up to and including No. 15...

21 cents per lb.....
Exceeding No. 15 and up to and

* cent per No. per including No. 30.

1b.5
Exceeding No. 19 and not ex-

10 per cent.
ceeding No. 39.
Exceeding No. 30.

* cent per No. per

1b.
Exceeding No. 39 and not ex-

15 per cent.
ceeding No. 49.
Exceeding No. 40 and not ex- 8 cents per lb. and
ceeding No. 120.

1 cent per No.
per lb. above

No. 40.3
Exceeding No. 49 and not ex-

173 per cent.
ceeding No. 59.
Exceeding No. 59 and not ex-

20 per cent.
ceeding No. 79.
Exceeding No. 79 and not ex-

224 per cent.
ceeding No. 99.
Exceeding No. 99.

25 per cent.
Exceeding No. 120.

28 cents per lb.. Cable-laid yarns..

to cent per No. per

lb.
Bleached, dyed, colored, combed,

or plied, of numbers-
Not exceeding No. 40.... 1 cent per No. per

1b.6
Up to and including No. 9....

73 per cent.
Exceeding No. 9 and not ex-

10 per cent.
ceeding No. 19.
Exceeding No. 19 and not ex-

124 per cent.
ceeding No. 39.
Up to and including No. 24..

6 cents per lb....
Exceeding No. 24 and up to No.

1 cent per No. per

lb.
Exceeding No. 39 and not ex-

174 per cent.
ceeding No. 49.
Exceeding No. 40 and not ex- 10 cents per lb. and
ceeding No. 120.

io cent per No.
per lb. above

No. 40.6
Exceeding No. 49 and not ex-

20 per cent.
ceeding No. 59.
Exceeding No. 59 and not ex-

22, per cent.
ceeding No. 79.
Exceeding No. 79 and not ex-

25 per cent.
ceeding No. 99.
No. 80 and up to No. 200.

i cent per No. per

lb.7 1 The Emergency Tariff Act of 1921 imposed 7 cents per pound, in addition to the rates of duty imposed thereon by existing law, on manufactures of which cotton having a staple of 13 inches or more in length is the component material of chief value.

Plied yarns not specifically mentioned in act of 1913. 8 Provided, That none of the foregoing, of numbers not exceeding No. 80, shall pay less duty than 5 per cent and, in addition thereto, for each number, 1 of 1 per cent; nor of numbers exceeding No. 80, less than 25 per cent. 4 Included plied yarns not bleached, dyed, colored, or combed. 5 None shall pay less than 15 per cent.

6 Provided, That none of the foregoing, of numbers not exceeding No. 80, shall pay less duty than 10 per cent and, in addition thereto, for each number, 1 of 1 per cent; nor of numbers exceeding No. 80, less than 30 per cent. 7 No. 140 and above shall pay not less than 20 per cent.

SCHEDULE 9.-COTTON MANUFACTURES—Continued.

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901 Cotton yarn, etc.- Continued.

Bleached, etc.-Continued.
Exceeding No. 99.

273 per cent. Exceeding No. 120.

34 cents per lb.6. No. 200 and above.

60 cents per lb.

and to cent per
No. perlb.above

No. 200.7
Cable-laid yarns....

ocent per No. per

Ib.8
All the foregoing threads and

to cent per No. per
yarns, when mercerized or

lb.
subjected to any similar proc-
ess, shall pay, in addition to
the foregoing specific rates of

duty.
Any of the foregoing yarns 4 per cent....

printed, dyed, or colored with
vat dyes shall pay in addition

to the above duties. 902 Cotton sewing thread..

1 cent per 100 yds.10.

15 per cent. On spools, reels, or balls.

6 cents per doz.

100 yds. 11 In skeins, cones, or tubes, contain

1 cent per 100 ing less than 600 yards each.

yds.11
Crochet, darning, embroidery, and

knitting 12 cottons, put up for
handwork:13
In lengths not exceeding 840 yards. 1 cent per 100 yds.10

15 per cent. On spools, reels, or balls..

6 cents per doz.

100 yds. 11 In skeins, cones, or tubes, contain

3 cent per 100 ing less than 600 yards each. 903 Cotton cloth: 14

Not bleached, printed, dyed,

colored, or woven-figured-
Containing yarns the average

number of which-
Does not exceed No. 40.... toy cent per aver-

age No. per lb.15
Does not exceed No. 9...

74 per cent Exceeds No.9 and not No. 19.

10 per cent. Exceeds No.19 and not No.39.

124 per cent. Exceeds No.39 and not No. 49.

174 per cent. Exceeds No. 40.

16 cents per lb. and

18 cent per aver-
age No. per lb.

above No. 40.15
Exceeds No. 49 and not No.59.

20 per cent. Exceeds No.59 and not No.79.

224 per cent Exceeds No.79 and not No.99.

25 per cent. Exceeds No. 99..

273 per cent. Not exceeding 50 threads to the

1 cent per sq.yd...
squareinch, counting the warp
and filling, valued at not over

7 cents per square yard.
Exceeding 50 and not exceeding

100 threads to the square
inch, valued at not over 7
cents per square yard-
Not exceeding 6 square yards

14 cents per sq.yd.
to the pound.
Exceeding 6 and not exceeding

14 cents per sq.yd.
9 square yards to the pound.
Exceeding 9 square yards to

14 cents per sq.yd.
the pound.
6 See footnote 6 on p. 71.
7 No. 140 and above shall pay not less than 20 per cent.
8 But not less than 20 per cent.

• Mercerized yarns dutiable at same rates as those advanced by combing, bleaching, dyeing, or coloring in act of 1913.

10 None shall pay less than 20 nor more than 35 per cent. In no case shall the duty be assessed on a less number of yards than is marked on the goods as imported.

11 None shall pay less than 20 per cent. In no case shall duty be assessed on a less number of yards than is marked on the spools, reels, etc.

12 “Knitting” added by act of 1922. 13“Put up for handwork” added by act of 1922. 14 Pluin gauze or leno woven cotton nets or nettings shall be classified for duty as cotton cloth. (Acts of 1913 and 1922.)

15 None of the foregoing, when containing yarns the average number of which does not exceed No. 80, shall pay less duty than lo per cent and, in addition thereto, for each number, 1 of 1 per cent; nor when exceeding No. 80, less than 30 per cent. (Act of 1922.)

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903

24 cents per sq. yd. 24 cents per sq.yd. 4 cents per sq. yd.. 5 cents per sq. yd.. 6 cents per sq. yd.,

but notless than 25 per cent.

14 cents per sq.yd. 2 cents per sq. yd..

24 cents per sq. yd.

Cotton cloth-Continued.
Not bleached, etc.--Continued.
Not exceeding 100 threads to the

square inch, counting the

warp and filling Valued at over 7 and not over

9 cents per square yard. Valued at over 9 and not over

10 cents per square yard. Valued at over 10 and not over

124 cents per square yard. Valued at over 12} and not

over 14 cents per square yard. Valued at over 14 cents per

square yard. Exceeding 100 and not exceed

ing 150 threads to the square inch, counting the warp and

fillingValued at not over 9 cents per

square yardNot exceeding 4 square yards

to the pound. Exceeding 4 and not exceeding 6 square yards to the

pound. Exceeding 6 and not exceeding 8 square yards to the

pound. Exceeding 8 square yards to

the pound. Valued at over 9 and not over

10 cents per square yard. Valued at over 10 and not over

12 cents per square yard. Valued at over 124 and not

over 14 cents per square yard. Valued at over 14 and not over

16 cents per square yard. Valued at over 16 cents per

square yard. Exceeding 150 and not exceed

ing 200 threads to the square inch, counting the warp and

fillingValued at not over 10 cents

per square yardNot exceeding 31 square

yards to the pound. Exceeding 3} and not ex

ceeding 41 square yards to the pound. Exceeding 44 and not ex

ceeding 6 square yards to

the pound. Exceeding 6 square yards to

the pound. Valued at over 10 and not over

124 cents per square yard. Valued at over 124 and not

over 14 cents per square yard. Valued at over 14 and not over

16 cents per square yard. Valued at over 16 and not over

20 cents per square yard. Valued at over 20 cents per

square yard. Exceeding 200 and not exceed

ing 300 threads to the square inch, counting the warp and fillingValued at not over 124 cents

per square yardNot exceeding 2 square

yards to the pound. Exceeding 24 and not ex

ceeding 3} square yards to the pound.

2 cents per sq.yd. 3 cents per sq. yd.. 43 cents per sq. yd. 54 cents per sq.yd. 64 cents per sq. ya. 8 cents per sq. yd.,

but not less than
30 per cent.

2 cents per sq. yd. 23 cents per sq. yd.

3 cents per sq.yd..

3, cents per sq.yd. 41 cents per sq.yd. 54 cents per sq. yd. 64 cents per sq.yd. 8 cents per sq. yd.. 10 cents per sq.yd.,

but not less than
35 per cent.

3, cents per sq. yd. 4 cents per sq.yd..

SCHEDULE 9.-COTTON MANUFACTURES—Continued.

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Cotton cloth-Continued.
Not bleached, etc.-Continued.
Exceeding 200 and not exceed-

ing 300 threads to the square
inch, counting the warp and

filling-Continued.
Valued at not over 121 cents

per square yard-Contd.
Exceeding 33 and not ex-

44 cents per sq. yd.
ceeding 5 square yards to
the pound.
Exceeding 5 square yards

5 cents per sq. yd..
to the pound.
Valued at over 12, and not

54 cents per sq.yd.
over 14 cents per square yard.
Valued at over 14 and not over

6} cents per sq.yd.
16 cents per square yard.
Valued at over 16 and not over

8 cents per sq. yd..
20 cents per square yard.
Valued at over 20 cents per

10 cents per sq.
square yard.

yd., but not less

than 40 per cent.
Exceeding 300 threads to the

square inch, counting the
warp and filling-
Valued at not over 14 cents

per square yard-
Not exceeding 2 square yards

4 cents per sq. yd..
to the pound.
Exceeding 2 and not exceed-

41 cents per sq.yd.
ing 3 square yards to the

pound.
Exceeding 3 and not exceed-

5 cents per sq.yd..
ing 4 square yards to the

pound.
Exceeding 4 square yards to

52 cents per sq.yd.
the pound.
Valued at over 14 and not over

64 cents per sq. yd.
16 cents per square yard.
Valued at over 16 and not over

8 cents per sq. yd..
20 cents per square yard.
Valued at over 20 and not over

111 cents per sq.
25 cents per square yard.

yd. Valued at over 25 cents per

12ż cents per sq. square yard.

yd., but not less

than 40 per cent.
Bleached-
Containing yarns the average

number of which-
Does not exceed No. 40..... for cent per aver-

age No. per lb.16
Does not exceed No. 9.

10 per cent. Exceeds No.9 and not No. 19..

124 per cent. Exceeds No. 19 and not No.39.

15 per cent. Exceeds No. 39 and not No. 49.

20 per cent. Exceeds No. 40.

18 cents per lb.

and cent per
average No. per

lb.above No.40.16
Exceeds No. 49 and not No.59.

224 per cent. Exceeds No.59 and not No.79.

25 per cent. Exceeds No.79 and not No.99.

274 per cent. Exceeds No. 99.

30 per cent.
Not exceeding 50 threads to the

14 cents per sq.yd.
square inch, counting the
warp and filling, valued at not

over 9 cents per square yard.
Exceeding 50 and not exceeding

100 threads to the square
inch, counting the warp and
filling, valued at not over 9

cents per square yard-
Not exceeding 6 square yards

1} cents per sq. yd.
to the pound.
Exceeding 6 and not exceed-

14 cents per sq.yd.
ing 9 square yards to the
pound.
Exceeding 9 square yards to

24 cents per sq. yd. the pound. 16 None of the foregoing, when containing yarns the average number of which does not exceed No. 80, shall pay less duty than 13 per cent and,

in addition thereto, for each number, 1 of 1 per cent; nor when exceeding No. 80, less than 33 per cent. (Act of 1922.)

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