duties on imports, and for other purposes," approved July fourteenth, eighteen hundred and sixty. two, be, and the same hereby is, modified so as to allow cotton and raw silk as reeled from the cocoon, of the growth or produce of countries beyond the Cape of Good Hope, to be exempt from any additional duty when imported from places this side of the Cape of Good Hope, for two years from and after the passage of this act.]

320. SECTION 3. [So much of an act entitled "An act to authorize protection to be given to citizens of the United States, who may discover deposits of guano," approved August eighteen, eighteen hundred and fifty-six, as prohibits the export thereof, is hereby suspended in relation to all persons who have complied with the provisions of section second of said act for two years from and after July fourteenth, eighteen hundred and sixty-three.]

321. SECTION 4. The proviso in section fifteen of an act entitled "An act increasing temporarily the duties on imports, and for other purposes," approved July fourteen, eighteen hundred and sixty-two, shall be construed to include any ship, vessel, or steamer to or from any port or place south of Mexico, down to and including Aspinwall and Panama.

322. SECTION 5. In lieu of the duties now imposed by law there shall be levied and collected upon printing paper unsized, used for books and newspapers exclusively,* twenty per centum ad valorem (324), [upon seedlac and sticklac the same duties now imposed upon gum shellac] (211, 642); upon polishing powders, of all descriptions, Frankfort black, and Berlin, Chinese, fig and wash blue, twenty-five per centum ad valorem.

323. SECTION 6. [From and after the passage of this act, the duty on petroleum and coal illu minating oil, crude and not refined, when imported from foreign countries in a crude state, shall be twenty per centum ad valorem, and no more. ]

324. SECTION 7. From and after the passage of this act, there shall be allowed a drawback on foreign saltpetre, manufactured into gunpowder in the United States and exported therefrom, equal in amount to the duty paid on the foreign saltpetre from which it shall be manufactured, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury, and no more: Provided, That ten per centum on the amount of all drawbacks so allowed shall be retained for the use of the United States by the collectors paying such drawbacks respectively.

APRIL 29, 1864.

(U. S. STATUTES AT LARGE, VOL. XIII, p. 405.)

Joint Resolution to increase temporarily the Duties on Imports.

3246. [Until the end of sixty days from the passage of this resolution, fifty per cent. of the rates of duties and imposts now imposed by law on all goods, wares, merchandise, and articles imported, shall be added to the present duties and imposts now charged on the importation of such articles: Provided, That printing paper unsized, used for books and newspapers exclusively, shall be exempt from the operation of this resolution.] (322, 324c, 456.)

JUNE 27, 1864.

(U. S. STATUTES AT LARGE, VOL. XIII, p. 411.)

Joint Resolution to continue in Force the Joint Resolution entitled, "Joint Resolution to increase temporarily the Duties on Imports," approved April twenty-ninth, eighteen hundred and sixty-four.

324c. [That the joint resolution increasing the duties on imports, approved April twenty-ninth, eighteen hundred and sixty-four, be, and is hereby, continued in force until the first day of July next.] (324b, 456.)

"The use of the word 'exclusively,' in this section, restricts the operation of it to such paper as is unquestionably fit for and used for books and newspapers." (March 12, 1864. N. Y.) To entitle papers to entry at 20 per centum under this provision, they must be "unsized." (June 5, 1866. H. Bros.)

JUNE 30, 1864.

(U. S. STATUTES AT LARGE, VOL. XIII, p. 202.)

CHAP. CLXXI.—An Act to increase Duties on Imports, and for other Purposes.

On and after the first day of July, Anno Domini eighteen hundred and sixtyfour, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid, on goods, wares, and merchandise herein enumerated and provided for, imported from foreign coun tries, the following duties and rates of duty, that is to say:

325. First: [On teas of all kinds, twenty-five cents per pound.] (582.)

326. Second: [On all sugar not above number twelve, Dutch standard in color, three cents per pound (584); on all sugar above number twelve, and not above number fifteen, Dutch standard in color, three cents and a half per pound (584); on all sugar above number fifteen, not stove dried, and not above number twenty, Dutch standard in color, four cents per pound (584); on all refined sugar in form of loaf, Jump, crushed, powdered, pulverized, or granulated, and all stove-dried or other sugar, above number twenty, Dutch standard in color, five cents per pound] (584): Provided, That the standard by which the color and grades of sugar are to be regulated shall be selected and furnished to the collectors of such ports of entry as may be necessary by the Secretary of the Treasury, from time to time, and in such manner as he may deem expedient; on sugar-candy, not colored, ten cents per pound; on all other confectionery,* not otherwise provided for, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at thirty cents per pound or less, fifteen cents per pound; on all confectionery* valued above thirty cents per pound, or when sold by the box, package, or otherwise than by the pound, fifty per centum ad valorem.

327. Third: [On molasses from sugar-cane, eight cents per gallon] (583); on sirup of sugar-cane juice, melado, concentrated melado, or concentrated molasses, two cents and a half per pound:† Provided, That all sirups of sugar or sugar-cane, cane juice, concentrated molasses, or concentrated melado, entered under the name of molasses, or any other name than sirup of sugar, or of sugar-cane, cane juice, concentrated molasses, or concentrated melado, shall be liable to forfeiture to the United States, and the same shall be forfeited.

SECTION 2. On and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid, on the goods, wares and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say:

328. First: [On brandy, for first proof, two dollars and fifty cents per gallon; on other spirits, manufactured or distilled from grain or other materials, for first proof, two dollars per gallon (471, 508, 551, 588); on cordials, and liquors of all kinds, and arrack, absynthe, kirschenwasser, ratafia, and other similar spirituous beverages, not otherwise provided for, two dollars per gallon) (471, 508,

* Fruit preserved in sugar, and fancifully arranged in glace style and attractive in form, held to be confectionery. (February 27, 1865. H. M., N. Y.)

† Concentrated molasses. Under the act of 1846, the Department held that "the article imported under this designation, being brought by the process of manufacture to the point of crystallization, was to be considered an inferior sugar, and to be so taken in the appraisement, ascertainment, and estimate of the foreign general market value of the article. The Cuban authorities treat it as an inferior sugar. Melado is a manufacture from the juice of the sugar-cane by boiling; thus producing a sweet sirup superior in quality to molasses. Concentrated melado is held to be a manufactured sugar in a green state, and is produced by boiling the melado to the point of crystallization." (Tr. Reg., p. 562.)

Treasury Circular of December 19, 1861, directed that the proof of spirits, under the tariff act of 1861, should be ascertained by the use of Tralle's hydrometer; and that the indication of 50 per cent, with the temperature at 60 Fahrenheit, was to be regarded as first proof. (But see 588.)

Of "a compound or preparation containing of alcohol about 90 per cent, and 10 per cent. of castor oil and alkanet root," the Department held that "it is an unenumerated article, and by virtue of the 20th section of the act of August, 1842, it must pay duty according to the highest rate to which any of its component parts are liable," and affirmed "the decision of the collector in assessing duty on the said article at the rate of 2% dollars per gallon for 50 degrees, and 5 cents for each additional degree, being the rates to which alcohol is liable." (June 18, 1866, A. C. B.)

The article imported under the designation of "Essence of Red Beets," or "Essence of Vegetables," has been decided by the Department to be a "distilled spirit," and liable to duty as such; and if imported in packages of less capacity than prescribed by law, to become liable to forfeiture. (Tr. Reg., 1857, p. 566.) See also decision of Dec. 5, 1862 N. Y., as to bond required of distillers that not over 30 per cent. of alcohol or proof spirits is used in the manufacture of cordials.

551, 589); on bay rum, one dollar and fifty cents per gallon (471, 508, 738); [on wines of all kinds (585, 586), valued at not over fifty cents per gallon, twenty cents per gallon and twenty-five per centum ad valorem; valued at over fify cents and not over one dollar per gallon, fifty cents per gallon and twenty five per centum ad valorem; valued at over one dollar per gallon, one dollar per gallon and twenty-five per centum ad valo em: Provided, That no champagne or sparkling wines, in bottles, shall pay a less rate of du y than six dollars per dozen bottles, each bottle co staining not more than one quart, and more than one pint, or six dollars per two dozen bottles, each bottle containing not more than one pint.j†

329. [On all spirituous liquors, not otherwise enumerated (471, 508), one hundred per centum ad valorem: Provided, That no lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages, than that fixed by law for the description of first proof (551); [but shall be increased in proportion for any greater strength than the strength of first proof]; and no brandy, spirits, or other spirituous beverages under first proof shall pay a less rate of duty than fifty per centum ad valorem: Provided, further, That all imitations of brandy, or spirits, or of wines imported by any names whatever, shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar per gallon: [And provided, further, That brandies, or other spirituous liquors may be imported in bottles when the pickage shall contain not less than one dozen; and all bottles shall pay a separate duty of two cents each, whether containing wines, brandies, or other spirituous liquors subject to duty as hereinbefore mentioned] (508, 589.)

330. Second. On ale, porter, and beer, in bottles, thirty-five cents per gallon; otherwise than in bottles, twenty cents per gallon.

331. Third. [On cigars of all kinds (194), valued at fifteen dollars or less per thousand, seventyfive cents per pound and twenty per centum ad valorem; valued at over fifteen dollars and not over thirty dollars per thousand, one dollar and twenty-five cents per pound and thirty per centum ad valorem; valued at over thirty dollars and not over forty five dollars per thousand, two dollars per pound and fifty per centum ad valorem; valued at over forty-five dollars per thousand, three dollars per pound and sixty per centum ad valorem: Provided, That paper cigars or cigarettes, including wrappers, shall be subject to the same duties imposed on cigars ]

332. On snuff and snuff flour, manufactured of tobacco, ground, dry, or damp, and pickled, scented, or otherwise, of all descriptions, fifty cents per pound. (552.) On tobacco in leaf, unmanufactured and not stemmed, thirty-five cents per pound. (552.) On tobacco manufactured, of all descriptions, and stemmed tobacco not otherwise provided for, fifty cents per pound.|| (552, 565.)

SECTION 3. On and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, 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:

333. On 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 nor more than two inches in diameter; and squares not less than three-fourths of an inch nor more than two inches square, one cent per pound. On bar iron, rolled or hammered, comprising flats less than three-eighths of an inch or more than two

See Dept. Letter of Jan. 4, 1865, to collector at San Francisco, as to the inclusion of the cost of boxes, bottles, &c., in ascertaining the dutiable value of wines. See also Letter of July 26, 1866, to W. E. B. & Co., by which the assessment of the separate duty of 2 cents per bottle in addition was affirmed.

In an appeal as to the duty on claret wine imported from Bordeaux in bottles, and in the dutiable value of which the cost of bottles, corks, labels, caps, straw, and cases was included, the Department held that these constituted an integral part of the market value, and that the duty was properly assessed. (March 15, 1863, Phila.) Under the act of 1864 it was held that, "The duty on champagne or sparkling wines in bottles,' is not exclusively specific; the same schedule which governs all other wines, as provided for in section 2, governs ‘champagne or sparkling wines in bottles;' but a provision of the law directs that said wines shall not pay a less rate of duty than six dollars per dozen bottles, &c., &c. Unquestionably, if the value justifies it, they must pay more." (Dec. 13, 1864, W. & C., Attys.) See notes to 328.

"The thirty-five cents per gallon obviously includes duty on the bottles, as porter or ale not bottled pays but twenty cents per gallon." (Dept. Let., Jan. 22, 1869, Fall River.)

See instructions of Department to collector at Wilmington, N. C., in regard to estimation, by gallons, of quantity contained in a dozen bottles. (Jan. 19, 1867. See also Jan. 18, 1869, Syn. Series, 336.)

For rules as to duty on sour ale or beer, see May 3, 1869, Cape Vincent (Syn. Series, 1869, p. 21), where it was held, that sour ale or beer is to be classified as ale or beer (however inferior), so long as it retains its identity and has not become what is commonly known and used as vinegar. If it becomes sour on the voyage of importation, its classification is not changed. (Ibid.)

See ruling as to duty, stamps, &c., on certain domestic tobacco exported and returned under provisions of section 12. of the act of July 28, 1866. (Aug. 15, 1870, N. Y., Syn. Series, 723.)

Inches thick, or less than one inch or more than six inches wide; rounds less than three-fourths of an inch (600) 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 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 provided, further, that none of the above iron shall pay a less rate of duty. than thirty-five per centum ad valorem. (718, 719.)

334. On all iron imported in bars for railroads* and inclined planes (171, 471), made to patterns and fitted to be laid down on such roads or planes without further manufacture, sixty cents per one hundred pounds. On boiler or other plate iron (43, 197), not less than three-sixteenths of an inch in thickness,† one cent and a half per pound. On iron wire, bright, coppered, or tinned, drawn and finished, not more than one fourth of an inch in diameter, not less than number sixteen, wire gauge, two dollars per hundred pounds, and in addition thereto fifteen per centum ad valorem; over number sixteen and not over number twenty-five, wire gauge, three dollars and fifty cents per one hundred pounds, and in addition thereto fifteen per centum ad valorem (43, 197, 600): Provided, That wire covered with cotton, silk or other material shall pay five cents per pound in addition to the foregoing rates. On smooth or polished' sheet-iron, by whatever name designated, three cents per pound. On sheetiron, common or black, not thinner than number twenty, wire gauge, one cent and one-fourth of one cent per 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. (718, 719.)

335. On ting plates, and iron galvanized or coated with any metal by [electric batteries, or otherwise, two cents and a half per pound. (738.)

336. On all band, hoop, and scroll iron from one-half to six inches in width, not thinner than one-eighth of an incli, one and one-fourth cent per pound. On all band, hoop, and scroll iron from one half to six inches wide, under oneeighth of an inch in thickness, and not thinner than number twenty, wire gauge, one and one-half cent per pound. On all band, hoop, and scroll iron thinner than number twenty, wire gauge, one and three-fourths cent per pound. (718, 719.)

337. On slit rods one cent and one-half per pound, and on all other descrip tions of rolled or hammered iron not otherwise provided for, one cent and one. fourth per pound. (718, 719.)

338. On locomotive tire, or parts thereof, three cents per pound.

339. On mill-irons and mill-cranks of wrought iron, and wrought iron for ships, steam-engines, and locomotives, or parts thereof, weighing each twentyfive pounds or more, two cents per pound.

* "On application to import, free of duty, old railroad iron from Canada, to be rerolled in the United States, and returned to Canada, it was decided by the Department that such free importation could not be legally allowed; but that the iron under such circumstances would be chargeable with duty as 'old iron in scrap. Nor could the iron in question be entered, rerolled, and exported in bond to be cancelled on proof of delivery in Canada." (Tr. Reg., p. 577)

This embraces, so-styled "sheet-iron," fit for some of the uses to which plate-iron is applied; to wit, among others, of tank and shutter plates. (Feb. 11, 1867, Boston.)

Dunnage mats, used as dunnage to protect sheet-iron from damage during the voyage of importation, if charged in invoice or of merchantable value, are subject to duty. (March 31, 1863, Boston.)

Iron bands on sheet-iron, being of trifling value and absolutely necessary to insure safe transportation of the sheets, are not deemed to be an item of expense to the importer, and not liable to duty, and should be considered tare. (Jan. 4, 1865, N. Y.)

Sheet-iron of slightly polished appearance, from being rolled in single sheets, to toughen it for the manufacture of spoons, &c., to be covered with tin, should be classified as "sheet-iron, common or black," and pay duty according to its gauge. (March 23, 1872. N. Y., Syn. Ser., 1072.)

The Treasury Department construes this clause as though the comma after the word "plates," had been omitted, and a comma placed after the word "iron;" and that the tin plates, as the iron, must be galvanized or coated with metal by electric batteries, or otherwise, in order to bring them within this provision. (July 22, 1864, N. Y.) This includes galvanized iron, corrugated and punched expressly for roofing purposes; the corrugating and punching not being sufficient to remove the article into the classification of manufactures of iron not otherwise provided for. (Dec. 28, 1870. N. Y., Syn. Ser., 772.)

340. On anvils and on iron cables, or cable chains (198), or parts thereof,* two cents and a half per pound.

341. On chains, trace-chains, halter-chains, and fence-chains, made of wire or rods, not less than one-fourth of one inch in diameter, two cents and a half per pound; less than one-fourth of one inch in diameter, and not under number nine, wire gauge, three cents per pound; under number nine, wire gauge, thirtyfive per centum ad valorem.

342. On anchors, or parts thereof, two cents and one-fourth per pound.

343. On blacksmiths' hammers and sledges, axles, or parts thereof, and mal leable iron in castings, not otherwise provided for, two cents and a half per pound.

344. On wrought-iron railroad chairs, and wrought-iron nuts and washers, ready punched, two cents per pound.

345. On bed-screws and wrought-iron hinges, two cents and a half per pound. 346. On wrought board-nails, spikes, rivets, and bolts, two and one half cents per pound.

347. On cut nails and spikes, one and a half cent per pound. On horseshoe nails, five cents per pound.

348. On cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thousand, two and one-half cents per thousand; exceeding sixteen ounces to the thousand, three cents per pound.

349. On steam, gas, and water tubs [tubes] and flues, of wrought iron, two cents and a half per pound. (471.)

350. On screws, commonly called wood screws, two inches or over in length, eight cents per pound; less than two inches in length, eleven cents per pound. On screws of any other metal than iron, and all other screws of iron, except wood screws, thirty-five per centum ad valorem. [On iron in pigt nine dollars per ton.] (598.)

351. On 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 cent per pound.

On

352. On cast-iron steam, gas, and water-pipe, one and one-half cent per pound. On cast-iron butts and hinges, two and a half cents per pound. hollow ware, glazed or tinned, three and one-half cents per pound. On all other castings of iron, not otherwise provided for, thirty per centum ad valorem. On all manufactures of iron, not otherwise provided for, thirty-five per centum ad valorem.§ (718,719.) [On old scrap-iron. || eight dollars per ton:¶ Provided, That nothing shall be deemed old iron that has not been in actual use and fit only to be remanufactured.] (598.) 353. On steel, in ingots, bars, coils, sheets,** and steel wire (600), not less than one-fourth of one inch in diameter, valued at seven cents per pound or less, two cents and one-fourth per pound; valued at above seven cents and not above eleven cents per pound, three cents per pound; valued at above eleven cents per

"An anchor and chain cable purchased in a foreign port to supply the place of one which has become unseaworthy in the course of the voyage, and which is bona fide a part of the equipment of an American vessel, is not subject to duty on being brought into a port of the United States. It is, however, not sufficient that they be merely used as a part of the equipment of the vessel; they must be bona fide such, under a necessity not occasioned by any fault of her master or owners in not properly equipping her originally." (Weld vs. Maxwell, 4 Bl. C. C., p. 136.)

† Iron kentledge, purchased in the United States and used exclusively as ballast, if landed in the United States, will, if of foreign production or manufacture, be liable to duty; and if of American production or manufacture, be entitled to free entry under 154. (Tr. Reg., p. 554.)

This provision does not embrace any other hollow ware than castings of iron. (July 12, 1861, N. Y.)

Iron packages or casks containing caustic soda, used by the importers as the most suitable description of packages for caustic soda, were held to be entitled to entry at the same rate of duty as imposed on the caustic soda. (January 28, 1861, Philadelphia.)

A telegraph cable is not a non-enumerated article; it is liable, under the acts of 1861 and 1862, to a duty of 35 per cent. (U. S. vs. U. S. Telegraph Co., 7 Int. Rev. Rec., p. 141.)

Foreign chains imported to be left in the United States as mooring chains for a line of foreign steam packets, become liable on being landed to duty as "manufactures of iron." (Tr. Reg., p. 560. See also notes to 684.) I See note to 334.

Of 2240 lbs. (September 28, 1868, Cleveland.)

**"Steel in sheets, invoiced as the best cross-cuts, though it may be used for saws, should not be classified as cross-cut saws partially manufactured, at ten cents per lineal foot, since the same material may be used for hayknives, mowing-machine knives, and other purposes. It should be classified as 'steel in sheets,' and pay duty according to its value per pound." (August, 1868, N. O., and April 21, 1871, N. Y.)

So of steel sheets cf à ci cular form. (June 19, 1866, San Francisco.)