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205. Acid, [boracic, five cents per pound;] citric, ten cents per pound; [oxalic, four cents per pound (621); sulphuric, one cent per pound; tartaric, twenty cents per pound gallic, fifty cents per pound; tannic, twenty-five cents per pound;] alum, patent alum, alum substitute, sulphate of alumina, and aluminous cake, sixty cents per one hundred pounds argols, [or crude tartar, ] six cents per pound (623, 744); cream tartar, ten cents per pound; [asphaltum, three cents per pound].

206. [Balsam copaiva, twenty cents per pound; Peruvian, fifty cents per pound; toln, thirty cents per pound; blanc fixe, enamelled white, satin white, or any combination of barytes and acid, two cents and a half per pound ;] barytes and sulphate of barytes, five mills per pound; burning fluid, fifty cents per gallon (508); [bitter apples, colocynth, or coloquintida, ten cents per pound;] borax, [crude, or tincal, five cents per pound;] refined, ten cents per pound; [borate of lime, five cents per pound, buchu leaves, ten cents per pound.] (631.)

207. [Camphor, crude, thirty cents per pound; refined, forty cents per pound; cantharides, fifty cents per pound (632); cloves, fifteen cents per pound; cassia, fifteen cents per pound; cassis buds, twenty cents per pound; cinnamon, twenty-five cents per pound; cayenne pepper, twelve cents per pound: ground, fifteen cents per pound; black pepper, twelve cents per pound; ground, fifteen cents per pound; white pepper, twelve cents per pound; ground, fifteen cents per pound; cocculus indicus, ten cents per pound (633); cuttle-fish bone, five cents per pound (634); cubebs, ten cents per pound; dragon's blood, ten cents per pound.] (635.)

208. Emery, [ore or rock, six dollars per ton] (636, 728); manufactured, ground, or pulverized, one cent per pound; [ergot, twenty cents per pound;] epsom salts, one cent per pound; glauber salts, five mills per pound; [rochelle salts, fifteen cents per pound.]

209. Fruit ethers, essences or oils of apple, pear, peach, apricot, strawberry, and raspberry, made of fusil oil or of fruit, or imitations thereof, two dollars and fifty cents per pound.*

210. [French green, Paris green, mineral green, carmine lake,] Wood lake, dry carmine, Venetian red, vermilion, [mineral biue, Prussian blue,] chrome yellow, rose pink, [extract of resin or aniline colors.] Dutch pink, and paints and painters' colors (except white and red lead and oxide of zinc), dry or ground in oil, and moist water colors, used in the manufacture of paper-hangings and colored papers and cards, not otherwise provided for, twenty-five per centum ad valorem.

211. Ginger root, five cents per pound (761); ginger ground, eight cents per pound] (591) ; on gold leaf, one dollar and fifty cents per package of five hundred leaves; on silver leaf, seventy-five cents per package of five hundred leaves; [gum aloes, six cents per pound (622); benzoin, ten cents per pound; sandarac, ten cents per pound; shellac, ten cents per pound; mastic, fifty cents per pound; copal, kowrie, damar,] and all gums used for like purposes, ten cents per pound (182, 508, 638); [honey, fifteen cents per gallon]. 212. Iodine, crude, fifty cents per pound (640); resublimed, seventy-five cents per pound; [ipecacuanha, or ipecac, fifty cents per pound (640); jalap, fifty cents per pound] (641, 766); liquorice, [root, one cent per pound; paste or] juice, five cents per pound; [litharge, two and one-fourth cents per pound].

213. Magnesia, carbonate, six cents per pound; calcined, twelve cents per pound; [manna, twenty-five cents per pound (645); nitrate of soda, one cent per pound (645); morphine and its salts, two dollars per ounce; mace and nutmeg, thirty cents per pound].

214. Ochres and ochrey earths, not otherwise provided for, when dry, fifty cents per one hundred pounds; when ground in oil, one dollar and fifty cents per one hundred pounds.

215. Oils, fixed or expressed, [eroton, fifty cents per pound; almonds, ten cents per pound ;] bay or laurel, twenty cents per pound; feastor, fifty cents per gallon ;] mace, fifty cents per pound; olive, not salad,† twenty-five cents per gallon; [salad, fifty cents per gallon mustard, not salad, twenty-five cents per gallon (97); [salad, fifty cents per gallon.]

216. Oils, essential or essence, [anise, fifty cents per pound; almonds, one dollar and fifty cents per pound; amber, crude, ten cents per pound; rectified, twenty cents per pound;] bay leaves, seventeen dollars and fifty cents per pound; [bergamot, one dollar per pound; cajeput, twenty-five cents per pound; caraway, fifty cents per pound; cassia, one dollar per pound; cinnamon, two dollars per pound; cloves, one dollar per pound; citronella, fifty cents per pound; cognac or œnan*This includes "so-called" amyle of oxyd, "consisting of acetic, kalorianic, and butyric amylic ether, made from fusil oil, to be used as pear, apple, and pine-apple essences respectively." (May 25th, 1872, N. Y. Syn. Ser., Whether olive oil is salad oil or not depends upon the quality, and not whether it is imported ir asks or any other manner. (April 28th, 1868, Philada )

1129.)

thic ether, two dollars per ounce ;] cubebs, one dollar per pound; [fennel, fifty cents per pound; juniper, twenty-five cents per pound;] lemons, fifty cents per pound; orange, fifty cents per pound; [origanum, or red thyme, twenty-five cents per pound; roses, or otto, one dollar and fifty cents per ounce; thyme, white, thirty cents per pound; valerian, one dollar and fifty cents per pound;] all other essential oils, not otherwise provided for, fifty per centum ad valorem; [opium, two dollars per pound; opium, prepared for smoking, eighty per centum ad valorem].

217. Parafline, ten cents per pound; Paris white, [when dry, sixty cents per one hundred pounds :] when ground in oil, one dollar and fifty cents per one hundred pounds; [pimento, twelve cents per pound; when ground, fifteen cents per pound]; potasli, bichromate, three cents per pound; hydriodate, iodate, iodide, [and acetate,] seventyfive cents per pound; prussiate, yellow, five cents per pound; prussiate, red, ten cents per pound; [chlorate, six cents per pound; petroleum and coal illuminating oil, crude, ten cents per gallon; refined, or kerosene, produced from the distillation of coal, asphaltum, shale, peat, petroleum, or rock oil, or other bituminous substances, used for like purposes, twenty cents per gallon;] putty, one dollar and fifty cents per one hundred pounds.

218. [Quinine, sulphate of,] and other salts of quinine, forty-five per centum ad valorem; [rhubarb, fifty cents per pound (653); rose leaves, fifty cents per pounds (653); rum essence or oil, and bay rum essence or oil, two dollars per ounce (508, 733); saltpetre, or nitrate of potash, crude, two cents per pound; refined, three cents per pound; seeds (617), anise, five cents per pound (778); star anise, ten cents per pound (778); canary, one dollar per bushel of sixty pounds (778); caraway, three cents per pound; cardamom, fifty cents per pound; cummin, five cents per pound; cori. ander, three cents per pound; fennel, two cents per pound; fe[n]ugreek, two cents per pound (655); hemp, one-half cent per pound (617); mustard, brown, three cents per pound; white, three cents per pound; rape, one cent per pound (617); castor seeds or beans, thirty cents per bushel; sugar of lead, four cents per pound.]

219. Tartar emetic, fifteen cents per pound; varnish, valued at one dollar and fifty cents or less per gallon, fifty cents per gallon, and twenty per centum ad valorem; valued at above one dollar and fifty cents per gallon, fifty cents per gallon, and twenty-five per centum ad valorem (508); [vanilla beans, three dollars per pound; verdigris, six cents per pound (658); whiting, when dry, fifty cents per one hundred pounds; when ground in oil, one dollar and fifty cents per one hundred pounds.]

220. [Acetous], benzoic, [muriatic (621), and pyroligneous] acids, [cutch or catechu (632), orchil* (149, 646), and cudbear (633), safflower] (654), and sumac,† ten per centum ad valorem; arsenic (622) in all forms, ammonia (69, 622), and sulphate and carbonate of ammonia; [bark, cinchona, Peruvian, Lima, Calisaya, quilla] (626), and all other medicinal barks, flowers, leaves (94), plants, roots, and seeds, not otherwise provided for; [cobalt, and oxide of cobalt; guns, amber (622), Arabic, jedda, senegal, tragacanth, myrrh] (638), and all other [gums and] gum resins not otherwise provided for; [quassia wood (652): smalts;] sarsaparilla (654); [tapioca (658); tonqua beans] and sponges, twenty per centum ad valorem; facetic acid, twenty-five per centum ad valorem; santonine and] glycerine, thirty per centum ad valorem.

221. On all pills, powders, tinctures, troches or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other medicinal preparations or compositions, recommended to the public as proprietary medicines, or prepared according to some private formula or secret art as remedies or specifics for any disease or diseases or affections whatever affecting the human or animal body fifty per centum ad valorem. (508.)

222. On all essences, extracts, toilet waters, cosmetics, hair oils, pomades, hair dressings, hair restoratives, hair dyes, tooth washes, dentifrices, tooth pastes, aromatic cachous, or other perfumeries or cosmetics, by whatsoever name or names known, used or applied as perfumes, or applications to the hair, mouth, or skin, fifty per centum ad valorem. (508.)

SECTION 6. From and after the day and year aforesaid, in addition to the duties heretofore imposed by law on the articles hereinafter mentioned, and on

*The United States Circuit Court for the Southern District of New York, on the 29th January, 1866, in the case of Amsinck et al. vs. Draper, decided that "Orchilla," or "Orchilla Weed," is exempt from duty. (See Treasury Circular, May 31, 1866.)

The expense of grinding is a proper part of the foreign value of sumac. (January 30th, 1866. Baltimore.) Certain jars containing carbonate of ammonia, which was rated at 20 per centum, were held to be properly placed at 25 per centum as "common earthenware," separately; the jars appearing in the invoice as a separats item of the cost. (October 9, 1866. S. & Co.) But contra (Dec. 18, 1868, N. Y., S. S., 303.) Sulphate of aminoria is not crude ammonia. (Feb. 11, 1871. Phila.)

such as may now be exempt from duty, there shall be levied, collected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, a duty of ten per centum ad valorem ; that is to say:

223. Antimony, crude ;] Assafoetida. (69.)

224. Beeswax (70); blacking of all descriptions (168); [building stone of all de scriptions, not otherwise provided for.] (70, 602, 603.)

225. Calomel (87); catsup (110); civet, oil of (97, 772); [cobalt ores.]

226. Extract of indigo* (151); [extract of madder] (151, 769); extract and decoctions of logwood, and other dyewoods. (151, 508.)

227. [Flints, and flint, ground] (151, 637, 760); flocks, waste or shoddy (74, 531); [furs, dressed, when not on the skin.]

228. Garancine (151, 761); [ginger, preserved, or pickled; green turtle (75, 481, 658); grindstones, unwrought, or wrought or finished (75, 153, 601); gutta-percha, unmanufactured (153, 638); isinglass or fish glue.] (89, 765.)

229. Japanned ware of all kinds, not otherwise provided for (125); [Lastings, mobair cloth, silk, twist, or other manufacture of cloth woven or made in patterns of such size, shape, and form, or cut in such manner as to be fit for shoes, slippers, boots, bootees, gaiters, and buttons, exclusively, not combined with India-rubber.]

230. Mats of cocoa-nut (93); matting, China, and other floor matting, and mats made of flags, jute, or grass (93, 539); [manufactures of gutta-percha; milk of India-rubber] (156, 640); medicinal preparations not otherwise provided for. (135, 508.)

231. Music, printed with lines, bound or unbound (79); musical instruments of all kindst (95), [and strings for musical instruments of whipgut or catgut, and all other strings of the same material (95, 633, 753, 761); nickel.]

232. Osier or willow, prepared for basket-makers' use (97); philosophical apparatus and instruments (67, 128, 131, 134); plaster of Paris, when ground (81); [quills] (98); strychnine; staves for pipes, hogsheads, or other casks‡ (165); teeth, manufactured (76); thread lace and insertings (101); [woollen listings] (103, 532).

SECTION 7. In addition to the duties heretofore imposed by law on the articles hereinafter mentioned and provided for in this section, there shall be levied, collected, and paid, on the goods, wares, and merchandise herein enumerated, imported from foreign countries, the following duties and rates of duty, that is to say:

233. [On chocolate and cocoa prepared, one cent per pound] (180, 582;) on copperas, green vitriol, or sulphate of iron, one-fourth cent per pound (52); on [linseed, flax-seed] (616), hemp-seed, and rape-seed oil,§ three cents per gallon (52); on saleratus (22) and bicarbonate of soda, one-half cent per pound (182); on caustic soda, one-half cent per pound. (182.)

234. [On salt, in sacks, barrels, other packages, or in bulk, six cents per one hundred pounds; on soap, fancy, scented, honey, cream, transparent, and all descriptions of toilet and shaving soap, two cents per pound;] all other soap, five per centum ad valorem (139). [On spirits of turpentine, five cents per gallon; on starch of all descriptions, one-half cent per pound; on white and red lead, dry or ground in oil, fifteen cents per one hundred pounds.]

235. On oxide of zinc, dry or ground in oil, twenty-five cents per one hundred pounds. (52.)

SECTION 8. From and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mention[ed], and on such as may now be exempt from duty, there shall be levied, collected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section,

Since the act approved June 30, 1864, has been in force, all extracts of indigo have been classified as 'carmined." (April 4, 1865, N. Y.)

+ Parts of musical instruments, or articles appertaining thereto, and which cannot be used for any other purpose, such as bows, tail-pieces, bridges, pegs or screws, for violins, or mouth-pieces or keys for wind instruments, and all other articles or parts necessary to render the instrument complete and fit for use, provided they are not otherwise specified in the tariff, come within this provision, although the date of importation of such articles, or parts, may be distinct from that of the body or frame of the instrument. (Tr. Reg., p. 576.)

Barrel staves, when shaved, grooved, and fitted for setting up into barrels, are commercially known as "shooks," and liable to a duty of 35 per centum ad valorem, as "manufactured wood." (February 18, 1870, Oswego.) Rape-seed oil, if on analysis it prove to be an "essential oil not otherwise provided for," will necessarily be come liable to a duty of 50 per centum ad valorem. (Tr. Reg., p. 577.)

imported from foreign countries, the following duties and rates of duty, that 18 to say:

236. [On anchovies, preserved in salt, thirty per centum ad valorem; on andirons, made of cast iron, one cent and one-fourth per pound;] on barley, pearl or hulled, one cent per pound. 237. On bonnets, hats, and hoods, for men, women, and children, composed of straw, chip, grass, palm-leaf, willow, or any other vegetable substance, or of silk, [hair,] whalebone, or other material, not otherwise provided for, forty per centum ad valorem (605, 682).

238. On braids, plaits, flats, laces, trimmings, sparterre, tissues, willow sheets and squares, used for making or ornamenting hats, bonnets, and hoods, composed of straw, chip, grass, palm-leaf, willow, or any other vegetable substance, or of [hair,] whalebone or other material, not otherwise provided for, thirty per centum ad valorem (605, 682); [on books, periodicals, pamphlets, blank-books, bound or unbound, and all printed matter, engravings, bound or unbound, illustrated books and papers, and maps and charts, twenty per centum ad valorem ;] Provided, That all imported cotton and linen rags for the manufacture of paper shall be free of duty* (653); [on bristles, ten cents per pound.]

239. On candles and tapers, stearine and adamantine, five cents per pound; on spermaceti, paraffine, and wax candles and tapers, pure or mixed, eight cents per pound; on all other candles and tapers, two and one-half cents per pound; [on chickory root, two cents per pound; on chickory ground, burnt, or prepared three cents per pound on acorn coffeet and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or a substitute for coffee, and not otherwise provided for, three cents per pound; on coloring for brandy, fifty per centum ad valorem (508); [on cork wood, unmanufactured, thirty per centum ad valorem; on corks, fifty per centum ad valorem ; on cotton, one-half cent per pound. ]

240. [On feathers, and downs for beds or bedding, of all descriptions, thirty per centum ad valorem; on ostrich, vulture, cock, and other ornamental feathers, crude or not dressed, colored, or manufactured, twenty per centum ad valorem; when dressed. colored, or manufactured, forty per centum ad valorem; on feathers and flowers, artificial and parts thereof, of whatever material composed, not otherwise provided for, forty per centum ad valorem; on fire-crackers, fifty cents per box of forty packs, not exceeding eighty to each pack; and in the same proportion for a greater number; on fruit, shade, lawn, and ornamental trees, shrubs, plants, and bulbous roots, and flower seeds, not otherwise provided for, thirty per centum ad valorem; on gloves, made of skins or leather, forty per centum ad valorem; on gunpowder, and all explosive substances used for mining, blasting, artillery, or sporting purposes, valued at less than twenty cents per pound, six cents per pound; valued at twenty cents or over per pound, six cents per pound and twenty per centum ad valorem in addition thereto; on garden seeds, and all other seeds for agricultural and horticultural purposes, not otherwise provided for. thirty per centum ad valorem.]

241. On hides, raw, and skins of all kinds, whether dried, salted, or pickled, ten per centum ad valorem (531); [on hollow-ware and vessels of cast iron, not otherwise provided for, one cent and one-fourth per pound;] on hops, five cents per pound.

242. On human hair,§ raw, uncleaned, and not drawn, twenty per centum ad valorem; when cleaned or drawn, but not manufactured, thirty per centum ad valorem when manufactured, forty per centum ad valorem (124, 605, 682); [on lead ore, one dollar per one hundred pounds.]

243. [On marble, white statuary, in block, rough, or squared, seventy-five cents per cubic foot; veined marble, and marble of all other descriptions, not otherwise provided for, in block, rough, or squared, forty per centum ad valorem ;] on all manufactures of marble|| [marble slabs, marble paving tiles, and marble sawed, dressed, or polished,] (603) fifty per centum ad valorem ; on manufactures of bladders, thirty per centum ad valorem.

244. On manufactures of India-rubber and silk, or of India-rubber and silk and other materials, fifty per centum ad valorem ; [on mustard, ground, in bulk, twelve

"Forty per cent. of woollen rags in bundles of rags for the manufacture of paper is too large a proportion to be admitted free of duty. The importer should, where no evidence of fraud appears, be made to separate the free from the dutiable rags on entry.' (December 28, 1868, Rochester.)

"Powdered acorns," held by the experts to be the article here enumerated, but asserted by the importers to be intended or designed for medicinal purposes, were adjudged to be subject to a duty of three cents per pound under this clause. (November 17, 1863, Baltimore.)

This embraces all skins which may be and commonly are converted into leather. (Dept. Let., February 21, 1845, Boston.)

Hair styled by the importers "cheveux bruts," but returned by the appraisers as human hair, cleansed, dyed, and fully prepared and ready for braiding, curling, &c., was classified as "human hair cleansed or prepared for use." (July 27, 1860, New Orleans.)

Certain marble griffins, found to be parts of mantles, were held to be properly classified as "manufactures of marble" under this clause. (March 1, 1870, Philadelphia.)

cents per pound; when inclosed in glass or tin, sixteen cents per pound ;] on plates engraved of steel, [copper.] wood, or any other material, twenty-five per centum ad valorem; [on plumbago or black lead, ten dollars per ton; on potatoes, twenty-five cents per bushel].

245. On [percussion caps,] fulminates, fulminating powders, and all articles used for like purposes, not otherwise provided for, thirty per centum ad valorem ; [on playing cards, valued at twenty-five cents or less per pack, fifteen cents per pack; valued above twenty-five cents per pack, twenty-five cents per pack; on pens, metallic, ten cents per gross; on pen holder tips, metallic, ten cents per gross; on pen holders, complete, ten cents per dozen ;] on lead pencils* one dollar per gross (425); [on rice, cleaned, one cent and a half per pound; paddy, three-quarters of one cent per pound; uncleaned rice, one cent per pound.]

246. [On sago and sago flour, one cent and a half per pound; on sheathing copper,] and sheathing metalt or yellow metal not wholly of copper nor wholly or in part of iron, ungalvanized, in sheets forty-eight inches long and fourteen inches wide, and weighing from fourteen to thirty-four ounces per square foot, three cents per pound (579).

247. [On tin in pigs, bars, or blocks, fifteen per centum ad valorem; on tin in plates or sheets, terne, and tagger tin, twenty-five per centum ad valorem ;] on oxide, muriatic, and salts of tin and tin foil, thirty per centum ad valorem.

SECTION 9. In addition to the duties heretofore imposed by law on the articles hereinafter mentioned and included in this section, there shall be levied, collected, and paid, on the goods, wares, and merchandise herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say:

248. [On Wilton, Saxony, and Aubusson, Axminster, patent velvet, Tournay velvet, and tapestry velvet carpets and carpeting, Brussels carpets wrought by the Jacquard machine, and all medallion or whole carpets, five cents per square yard; on Brussels and tapestry Brussels carpets and carpeting, printed on the warp or otherwise, three cents per square yard; on all treble-ingrain and worsted chain Venetian carpets and carpetings, three cents per square yard; on hemp or jute carpeting, two cents per square yard; on all other kinds of carpets and carpeting, of wool, flax, or cotton, or parts of either or other material (except druggets, bockings, and felt carpets and carpetings), not otherwise provided for, five per centum ad valorem: Provided, That mats, rugs, screens, covers, hassocks, bedsides, and other portions of carpets or carpeting, shall pay the rate of duty herein imposed on carpets and carpeting of similar character; on all other mats, screens, hassocks, and rugs, five per centum ad valorem.]

249. [On woollen cloths, woollen shawls, and all manufactures of wool, of every description, made wholly or in part of wool, not otherwise provided for, a duty of six cents per pound, and, in addition thereto, five per centum ad valorem; on goods of like description, when valued at over one dollar per square yard, or weighing less than twelve ounces per square yard, a duty of six cents per pound, and in addition thereto, ten per centum ad valorem; on endless belts or felts for paper, and blanketing for printing machines, five per centum ad valorem; on flannels, of all descriptions, five per centum ad valorem; on hats of wool, ten per centum ad valorem; on woollen and worsted yarn, of all descriptions, five per centum ad valorem (61, 370, 533); on clothing ready made, and wearing apparel of every description, composed wholly or in part of wool, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, six cents per pound, and in addition thereto, five per centum ad valorem: Provided. That Balmoral skirts, or goods of like description, or used for like purposes, made wholly or in part of wool, shall be subjected to the same duties that are levied upon ready-made clothing; on blankets of all kinds, made wholly or in part of wool, five per centum ad valorem; on all delaines, cashmere delaines, muslin delaines, barege delaines, composed wholly or in part of worsted, wool, mohair, or goats' hair, and on all goods of similar description, not exceeding in value forty cents per square yard, two cents per square yard; on bunting, worsted yarns, and on all other manufactures of worsted or of which worsted shall be a component material, not otherwise provided for, five per centum ad valorem; on oil-cloth for floors, stamped, or printed, of all descriptions, five per centum ad valorem.]

250. On coir floor matting and carpeting, five per centum ad valorem. 369, 539.)

(93,

SECTION 10. From and after the day and year aforesaid, in addition to the duties heretofore imposed by law on the articles hereinafter mentioned and provided for in this section, there shall be levied, collected, and paid, on the goods, wares, and merchandise herein enumerated, imported from foreign countries, the following duties and rates of duty, that is to say:

251. First: On all manufactures of cotton, bleached or unbleached, and not colored, stained, painted, or printed, [and not exceeding one hundred threads to the square

Other than those encased in wood, for which see 425.

"Sheathing metal" was imported per British Brig. "Chesapeake" intended to be used in sheathing the bot tom of the said brig; and no portion of it was intended to be landed or used for any other purpose. Held, that It was not exempt from duty, and that the remission of duty could not be legally granted. (September 15. 1863 Baltimore.)

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