leaf (94, 220); meerschaum, crude or raw (168, 458); mica and mica waste (94);

770. Mineral waters, all, not artificial (135, 439); moss, sea-weed, and all other vegetable substances used for beds and mattresses (91); murexide, (a dye) (394); musk, crude (94, 645); mustard-seed, brown and white (218); 771. Nuts, cocoa and Brazil or cream (181); nux vomica (159); 772. Oil, essential, fixed or expressed, viz.: Almonds; amber, crude and rectified; ambergris; anise, or anise-seed; anthos, or rosemary; bergamot; cajeput; caraway; cassia; cedrat; chamomile; cinnamon; citronella, or lemongrass; civet; (97, 225); fennel; jasmine, or jessamine; juglandium; juniper; lavender; mace; oltar of roses; poppy; sesame, or sesamum-seed, or bene; thyme, red, or origanum; thyme, white; valerian (215, 216, 618); oil-cake (168, 458); olives, green or prepared (136); orange buds and flowers (220); orpiment (220); osmium (94); oxidizing paste (168, 458);

773. Palladium (94); paper-stock, crude, of every description, including all grasses, fibers, rags other than wool, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, gunny-bags and gunny-cloth, old or refuse, to be used in making and fit only to be converted into paper, and unfit for any other manufacture, and cotton waste, whether for paper-stock or other purposes (636);

774. Pellitory root (94, 220); persis, or extract of archil, and cudbear (646); Peruvian bark (626); pewter and britannia metal, old, and fit only to be remanufactured (365); phanglein (168, 458); plumbago (244); polypodium (94, 220); pulu (91);

775. Quick-grass root (168, 291, 458); quills, prepared or unprepared (98, 232);

776. Railroad ties, of wood; rattan and reeds, unmanufactured (163); rennets, raw or prepared (168, 458); root flour (168, 458);

777. Saffron and safflower and extract of (394, 654); saffron cake (82); sago, crude (246); sago and sago-flour (246); Saint John's beans (168, 458); salicine (135, 230); salep, or saloup (168, 458); sassafras, bark and root (94, 220); sauer-kraut (138, 295); sausage-skins, (168, 458);

778. Seeds, namely, anise, anise star, Canary, chia, sesamum, sugar-cane, and seeds of forest-trees (218, 618, 655); shark-skins (89); snails (168, 458); soapstocks (79, 761); sparterre, for making or ornamental [ing] hats (238); spunk (82); stavesacre, crude (94, 220); storax, or styrax (107); straw, unmanufactured (168, 458); strontia, oxide of, or protoxide of strontium (100); succinic acid; sugar of milk (135, 230);

779. Talc (94); tamarinds (74); teasels (83); teeth, unmanufactured (640); terra-alba, aluminous (394); tica, crude (394); tin, in pigs, bars, or blocks, and grain tin (168, 247, 458); Tonquin, Tonqua, or Tonka beans (220); tripoli (322);

780. Umbrella sticks, crude, to wit: all partridge, hair-wood, pimento, orange, myrtle, and other sticks and canes, in the rough, or no further manufactured than cut into lengths suitable for umbrella, parasol, or sun-shade sticks or walking-canes (110, 266); uranium, oxide of;

781. Vanilla beans or vanilla plants (219, 240); Venice turpentine;

782. Wafers (142, 299); wax, bay or myrtle, Brazilian and Chinese (23, 70, 224); whalebone, unmanufactured (103);

783. Yams (84); yeast-cakes (168, 458); zaffer (394);

784. SECTION 6. For all purposes the standard for vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar, and all import duties that now are, or may hereafter be imposed by law on vinegar imported from foreign countries shall be collected according to said standard (423);

785. SECTION 7. For a term of two years from and after the passage of this act, and no longer, machinery and apparatus designed only for, and adapted to be used for steam towage on canals, and not now manufactured in the United

States, may be imported by any State, or by any person duly authorized by the legislature of any State, free of duty, subject to such regulations as may be prescribed by the Secretary of the Treasury; and also that for the term of two years from and after the passage of this act, and no longer, steam plow machinery, adapted to the cultivation of the soil, may be imported by any person for his own use, free of duty, subject to such regulations of the Secretary of the Treasury as before provided (660).

736. SECTION 8. All imported goods, wares, and merchandise which may be in the public stores or bonded warehouses on the first day of August, eighteen hundred and seventy-two, shall be subjected to no other duty upon the entry thereof for consumption than if the same were imported respectively after that day; and all goods, wares, and merchandise remaining in bonded warehouses on the day and year this act shall take effect, and upon which the duties shall have been paid, shall be entitled to a refund of the difference between the amount of duties paid and the amount of duties said goods, wares, and merchandise would be subject to if the same were imported respectively after that day (810).

787. SECTION 9. Where fire-arms, scales, balances, shovels, spades, axes, hatchets, hammers, plows, cultivators, mowing-machines, and reapers manufactured with stocks or handles made of wood grown in the United States are exported for benefit of drawback under section four (187), of the act of August fifth, eighteen hundred and sixty-one, and entitled "An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes," such articles shall be entitled to such drawback, under that act, in all cases when the imported material exceeds one-half of the value of the material used.

788. SECTION 10. From and after the passage of this act all lumber, timber, hemp, Manila, and iron and steel rods, bars, spikes, nails, and bolts, and copper and composition metal, which may be necessary for the construction and equipment of vessels built in the United States for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the United States, and finished after the passage of this act, may be imported in bond, under such regulations as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for the purpose aforesaid, no duties shall be paid thereon: Provided, That vessels receiving the benefit of this section shall not be allowed to engage in the coastwise trade of the United States more than two months in any one year, except upon the payment to the United States of the duties on which a rebate is herein allowed: And provided further, That all articles of foreign production needed for the repair of American vessels engaged exclusively in foreign trade, may be withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe.*

The Treasury Regulations of 1874 prescribe (art. 747) that "materials withdrawn for such purposes" (those set forth in this section), "must be used within the limits of the district of withdrawal."

"Upon withdrawal of the goods, a certificate or declaration of the person withdrawing the same shall be filed, citing the fact that it is intended to so use the merchandise; and giving the name of the vessel, or a description thereof sufficient for identification, and the place where she is being built or repaired."

Art. 748 prescribes the form of the withdrawal bond.

ART. 749. Upon completion of the vessel, certificates or declarations, in the forms prescribed, shall be filed with the collector of customs where such withdrawal shall be made, and if the collector be satisfied that all the merchandise embraced in the withdrawal has been used for the purposes intended, he shall give a credit upon the warehouse bond accordingly. If only a portion has been so used, duties will be collected on the remainder. A similar provision will govern in the case of withdrawal from warehouse of articles for the repair of American vessels engaged in foreign trade.

The credit upon the warehouse bond of the amount of duties on the goods withdrawn will not be given until after the vessel has been documented for the foreign trade and the indorsement provided in the following article has been made.

ART. 750. Vessels navigating the waters of the United States, elsewhere than on the northern, northeastern, and northwestern frontiers, whether newly built, or repaired, under the provisions of the section, will be entitled to its privileges only so long as they continue to sail under a register. Whenever that document shall be exchanged for an enrolment and license, the collector of the port at which the exchange may take place will collect the duties on which a rebate has been allowed.

The register of every such vessel will be marked by the collector in a strong engrossing hand, under the word "Permanent" or "Temporary," as follows: "Rebate of duties amounting to allowed under Section 10. Act of June 6, 1872."

189. SECTION 11. The proviso in section four (511), of an act entitled "An act to protect the revenue, and for other purposes," approved July twentyeighth, eighteen hundred and sixty-six, is hereby modified and amended so as to read as follows: Provided, That from and after the date of the passage of this act, imported salt in bond may be used in curing fish, taken by vessels licensed to engage in the fisheries, under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that said salt has been used in curing fish, the duties on the same shall be remitted.*

K

TOBACCO.

790. SECTION 31. That on and after the first day of July next, the act en titled "An act imposing taxes on distilled spirits and tobacco, and for other purposes," approved July twentieth, eighteen hundred and sixty-eight, be, and the same is hereby, amended as follows:

791. That section sixty-one be amended by striking out all after the second paragraph, and inserting in lieu thereof the following words: "On all chewing and smoking tobacco, fine-cut, cavendish, plug, or twist, cut or granulated, of every description; on tobacco twisted by hand or reduced into a condition to be consumed, or in any manner other than the ordinary mode of drying and curing, prepared for sale or consumption, even if prepared without the use of any machine or instrument, and without being pressed or sweetened; and on all fine-cut shorts and refuse scraps, clippings, cuttings, and sweepings of tobacco, a tax of twenty cents per pound."

792. That section fifty-nine be amended by striking out all of paragraphs seven, eight, nine, and ten, and inserting in lieu thereof the following, to wit: "Dealers in leaf-tobacco, except retail dealers in leaf-tobacco, as hereinafter defined, shall each pay twenty-five dollars. Every person shall be regarded as a dealer in leaf-tobacco whose business it is, for himself or on commission, to sell, or offer for sale, or consign for sale on commission, leaf-tobacco; and payment of a special tax as dealer in tobacco, manufacturer of tobacco, manufacturer of cigars, or any other special tax, shall not exempt any person dealing in leaf-tobacco from the payment of the special tax therefor hereby required. But no farmer or planter shall be required to pay a special tax as a dealer in leaf-tobacco, for selling tobacco of his own production, or tobacco received by him as rent from tenants who have produced the same on his land. But nothing in this section shall be construed to exempt from a special tax any farmer or planter who shall, by peddling or otherwise, sell leaf-tobacco at retai

ART. 751. On the clearance, or the entry, in the coasting trade, of a vessel, with a register marked as aforesaid,
the proper officer of the customs will indorse the fact upon the register in the following form:
Cleared from the port of- to the port of -, in the coasting trade
18-.
from the port of
-, 18-

in the coasting trade

Entered at the port of
In case any such vessel shall be voluntarily employed in the coasting trade more than two months in any one
year, the collector of the first port at which she shall arrive thereafter will collect the duties aforesaid, notifying
parties aggrieved of their right to protest and appeal.

Should doubt arise in any case, the facts will be reported to the Department.

ART. 752. These provisions are applicable to vessels enrolled and licensed to engage in the foreign and coasting trade on the northern, northwestern, and northeastern frontiers of the United States, except so far as they relate to the register of vessels. In the case of such enrolled and licensed vessels, the enrolment will be marked and indorsed as above prescribed. Upon the surrender of any register or enrolment, marked as aforesaid, officers of the customs will similarly mark the document granted in its place, and copy thereon the indorsements for the current year.

ART. 753. The fact that duties have been paid on goods in warehouse does not debar them from being withdrawn under these provisions; and such duties will be refunded on withdrawal entry being made and other requirements in connection therewith complied with.

No vessel, not of the United States, is allowed to engage in the coasting trade under the provisions of the section aforesaid.

In circular of July 17, 1872, the Department held that the benefits of section ten extend to raw or unmanufactured hemp, manilla, copper, and composition metal, and that a rebate of the duties is allowable on the articles manufactured therefrom and used as contemplated by said section. (See also Rev. Reg., 1874, art. 754.)

Article 124 of Part 5, Revised Regulations, of October 30, 1868, contemplates that all bonds given on withdrawal of salt to be used in curing fish shall mature on the 1st day of January next ensuing."(May 20, 1871, Belfast.)

directly to consumers, or who shall sell or assign, consign, transfer, or dispose of to persons other than those who have paid a special tax as leaf-dealers or manufacturers of tobacco, snuff, or cigars, or to persons purchasing leaf-tobacco for export. And it shall be the duty of every farmer or planter producing and selling leaf-tobacco, on demand of any internal revenue officer, or other authorized agent of the Treasury Department, to furnish said officer or agent a true and correct statement, verified by oath or affirmation, of all his sales of leaftobacco, the number of hogsheads, cases, or pounds, with the name and residence, in each instance, of the person to whom sold, and the place to which it is shipped. And any such farmer or planter who shall wilfully refuse to furnish such information, or who shall knowingly make false statements as to any of the facts aforesaid, shall be liable to a penalty not exceeding five hundred dollars."

793. Dealers in leaf-tobacco shall hereafter sell only to other dealers who have paid a special tax as such, and to manufacturers of tobacco, snuff, or cigars, and to such persons as are known to be purchasers of leaf-tobacco for export.

794. Retail dealers in leaf-tobacco shall each pay five hundred dollars, and, if their annual sales exceed one thousand dollars, shall each pay, in addition thereto, fifty cents for every dollar in excess of one thousand dollars of their sales. Every person shall be regarded as a retail dealer in leaf-tobacco whose business it is to sell leaf-tobacco in quantities less than an original hogshead, case, or bale; or who shall sell directly to consumers, or to persons other than dealers in leaf-tobacco, who have paid a special tax as such; or to manufacturers of tobacco, snuff, or cigars who have paid a special tax; or to persons who purchase in original packages for export. Retail dealers in leaf-tobacco shall also keep a book, and enter therein daily their purchases and sales, in a form and manner to be prescribed by the Commissioner of Internal Revenue, which book shall be open at all times for the inspection of any revenue officer. 795. Dealers in tobacco shall each pay five dollars. Every person whose business it is to sell, or offer for sale, manufactured tobacco, snuff, or cigars, shall be regarded as a dealer in tobacco, and the payment of a special tax as a wholesale or retail liquor-dealer, or the payment of any other special tax, shall not relieve any person who sells manufactured tobacco and cigars from the payment of this tax: Provided, That no manufacturer of tobacco, snuff, or cigars shall be required to pay a special tax as dealer in manufactured to bacco and cigars for selling his own products at the place of manufacture.

796. Manufacturers of tobacco shall each pay ten dollars. Every person whose business it is to manufacture tobacco or snuff for himself, or who shall employ others to manufacture tobacco or snuff, whether such manufacture shall be by cutting, pressing, grinding, crushing, or rubbing of any raw or leaf-tobacco, or otherwise preparing raw or leaf-tobacco, or manufactured or partially manufactured tobacco or snuff, or the putting up for use or consumption of scraps, waste, clippings, stems, or deposits of tobacco resulting from any process of handling tobacco, shall be regarded as a manufacturer of tobacco.

797. Manufacturers of cigars shall each pay ten dollars. Every person whose business it is to make or manufacture cigars for himself, or who shall employ others to make or manufacture cigars, shall be regarded as a manufacturer of cigars. No special-tax receipt shall be issued to any manufacturer of cigars until he shall have given the bond required by law. Every person whose business it is to make cigars for others, either for pay, upon commission, on shares, or otherwise, from material furnished by others, shall be regarded as a cigar maker. Every cigar maker shall cause his name and residence to be registered, without previous demand, with the assistant assessor of the division in which such cigar maker shall be employed; and any manufacturer of cigars employing any cigar maker who shall have neglected or refused to make such registry shall, on conviction, be fined five dollars for each day that such cigar maker so offending, by neglect or refusal to register, shall be employed by him.

798. That section sixty-nine be amended by inserting after the words " or imitation of any stamp required by this act" the words "or any stamp or stamps which have been previously used." (560.)

799. That section seventy-one (562) be amended by striking out, where they occur, the words "or in a bonded warehouse," and inserting in lieu thereof the words "or while in transfer under bond or a collector's permit, from any manufactory, store, or warehouse, to a vessel for exportation to a foreign country."

800. That section seventy-two (563) be amended by striking out the words "the stamped portion thereof," and, where they occur the first time, inserting in lieu thereof the words "the stamp or stamps thereon," and where the same words occur the second time, insert instead thereof the words "the stamp or stamps taken from any such empty box, bag, vessel, wrapper, or envelope of any kind;" also, by inserting in the last sentence, after the words "emptied, or partially emptied," the words "or shall have in his possession, or shall affix to any box or other package any stamp or stamps which have been previously used, or who shall sell, or offer for sale, any box or other package of tobacco, snuff, or cigars, having affixed thereto any fraudulent, spurious, imitation, or counterfeit stamp or stamps, or stamp or stamps that have been previously used, or shall sell from any such fraudulently stamped box or package, or shall have in his possession any box or package as aforesaid, knowing the same to be fraudulently stamped."

801. That section seventy-four be amended by striking out all after the enacting clause and inserting in lieu thereof the following, to wit: "That from and after the date on which this act takes effect there shall be an allowance of drawback on tobacco, snuff, and cigars on which the internal tax has been paid by suitable revenue stamps affixed to the same before removal from the place of manufacture, when the same are exported, equal in amount to the value of the stamps found to have been so affixed, the evidence that the stamps were so affixed, and the amount of tax so paid, and of the subsequent exportation of the said tobacco, snuff, and cigars, to be ascertained under such rules and regulations as shall be prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury. Any sum or sums found to be due under the provisions of this section shall be paid by the warrant of the Secretary of the Treasury on the Treasurer of the United States, out of any money arising from internal duties not otherwise appropriated: Provided, That no claim for an allowance of drawback shall be entertained or allowed for a sum less than fifty dollars, nor except upon evidence satisfactory to the Commissioner of Internal Revenue that the stamps affixed to the tobacco, snuff, or cigars alleged to have been exported were totally destroyed before the shipment thereof, and that the same have been landed in a foreign country or lost at sea, and have not been relanded within the limits of the United States. All tobacco and snuff now stored in any export bonded warehouse shall, on and after July first, eighteen hundred and seventy-two, be subject to the same tax as is provided by this act, and shall, within six months after the passage of this act, be withdrawn from such warehouse upon payment of the tax, or for export under the regulations of the Commissioner of Internal Revenue now in force concerning withdrawals of tobacco and snuff from bonded warehouses. And any tobacco or snuff remaining in any export bonded warehouse for a period of more than six months after the passage of this act shall be forfeited to the United States, and shall be sold or disposed of for the benefit of the same in such manner as shall be prescribed by the Commissioner of Internal Revenue under the direction of the Secretary of the Treasury."

802. That section eighty-nine (571) be amended by inserting in the last sentence after the words "false or fraudulent or counterfeit stamp" the following words: "or who shall affix to any box containing cigars a stamp in the similitude or likeness of any stamp required to be used by the laws of the United States, whether the same shall be a customs or internal-revenue stamp;