chemisettes, hose, mitts, aprons, stockings, gloves, suspenders, watch-chains, webbing, braids, fringes, galloons, tassels, cords, and trimmings,* sixty per centum ad valorem (608).

379. On all manufactures of silk, or of which silk is ue component material of chief value, not otherwise provided for, fifty per centum ad valorem (472, 540).

SECTION 9. 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 and rates of duty, that is to say:

380. On all brown earthenware and common stoneware,† gas retorts, stoneware not ornamented, twenty-five per centum ad valorem (257).

381. On china, porcelain, and Parian ware, gilded, ornamented, or decorated in any manner, fifty per centum ad valorem.

382. On china, porcelain, and Parian ware, plain white, and not decorated in any manner, forty-five per centum ad valorem; on all other earthen, stone, or crockery ware, white, glazed, edged, printed, painted, dipped, or cream-colored, composed of earthy or mineral substances, and not otherwise provided for, forty per centum ad valorem.

383. On slates, slate-pencils, slate chimney-pieces, mantels, slabs for tables, and all other manufactures of slate, forty per centum ad valorem (139, 296).

384. On unwrought clay, pipe-clay, fire-clay, and kaoline, five dollars per ton. On fuller's earth, three dollars per ton. [On white chalk and cliff-stone, ten dollars per ton.] On red and French chalk, twenty per centum ad valorem. On chalk of all descriptions, not otherwise provided for, twenty-five per centum ad valorem (634) 385. On whiting and Paris-white, one cent per pound. On whiting ground in oil, two cents per pound.

386. On all plain and mould and press glass not cut, engraved, or painted, thirty-five per centum ad valorem (722).

387. On all articles of glass, cut, engraved, painted, colored, printed, stained, silvered, or gilded, not including plate-glass silvered, or looking-glass plates, forty per centum ad valorem‡ (722).

388. On all unpolished cylinder, crown, and common window-glass, not exceeding ten by fifteen inches square, one cent and a half per pound; above that and not exceeding sixteen by twenty-four inches square, two cents [per] pound; above that and exceeding twenty-four by thirty inches square, two cents and a half per pound; all above that three cents per pound. (See table, pt. iii, post.) 389. On cylinder and crown glass, polished, not exceeding ten by fifteen inches square, two and one half cents per square foot; above that, and not exceeding sixteen by twenty-four inches square, four cents per square foot; above that, and not exceeding twenty-four by thirty inches square, six cents per square foot; above that, and not exceeding twenty-four by sixty inches, twenty cents per square foot; all above that, forty cents per square foot. (See table, pt. iii, post.)

390. On fluted, rolled, or rough plate-glass, not including crown, cylinder, or common window glass, not exceeding ten by fifteen inches square, seventy-five cents per one hundred square feet; above that, and not exceeding sixteen by twenty-four inches square, one cent per square foot; above that and not exceeding twenty-four by thirty inches square, one cent and a half per square foot; all above that, two cents per square foot: Provided, That all fluted,

*Hat-bands, commercially known as "silk hat-bands," having one or two threads of cotton in the edge-classified as "silk trimmings"-duty, 60 per centum. (Oct. 5, 1867, and April 9, 1868.) † See note to "Carbonate of Ammonia," 220.

"Under the act of 1846, glass tumblers, the bottoms of which had been smoothed or polished, or the sides of which had been ornamented by cutting or grinding, were liable to the duty on cut glass." (Binns vs. Lawrence, 12 How., 9.)

"Plain glass goblets, the bottom of which is smoothed by grinding, or, in other words, punted, were held to be 'glass cut,' according to the decision in Binns vs. Lawrence." (Feb. 23, 1861, Boston.) Same decision as to photographic baths and dippers. (Feb. 23, 1861, N. Y.)

rolled, or rough plate-glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed. (Sec table, pt. iii, post.)

391. On all cast polished plate-glass, unsilvered, not exceeding ten by fifteen inches square, three cents per square per foot; above that and not exceeding sixteen by twenty-four inches square, five cents per square foot; above that and not exceeding twenty-four by thirty inches square, eight cents per square foot; above that and not exceeding twenty-four by sixty inches square, twentyfive cents per square foot; all above that, fifty cents per square foot. (See table, pt. iii, post.)

392. On all cast polished plate-glass, silvered, or looking-glass plates* not exceeding ten by fifteen inches square, four cents per square foot; above that, and not exceeding sixteen by twenty-four inches square, six cents per square foot; above that and not exceeding twenty-four by thirty inches square, ten cents per square foot; above that and not exceeding twenty-four by sixty inches square, thirty-five cents per square foot; all above that, sixty cents per square foot: Provided, That no looking-glass plates or plate-glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall be liable to pay in addition thereto thirty per centum ad valorem upon such frames. (See table, pt. iii, post.)

393. On porcelaint and Bohemian glass, glass crystals for watches (613), paintings, on glass or glasses, pebbles for spectacles (752), and all manufactures of glass, or of which glass shall be a component material, not otherwise provided for, and all glass bottles or jars§ filled with sweetmeats or preserves, not otherwise provided for, forty per centum ad valorem. (722.)

SECTION 10. On and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, 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, imported from foreign countries, the following duties and rate of duty, that is to say:

394. First: On [annatto seed (622, 744), extract of annatto,] (744), nitrate of barytes, carmined indigo|| [crude tica (779), extract of safflower] (777) finishing powder, [gold size] (761) and patent size, cobalt, oxide of cobalt, smalt [zaffre] (783), and terra alba (779), twenty per centuin ad valorem; [on nickel, fifteen per centum ad valorem] (611, 612); Second: On [albumen] (622), asbestos (623), asphaltum (472), crocus colcottra, [blue or Roman vitriol or sulphate of copper] (579), bone or ivory drop black, (murexide (770), ultramarine] (594), Indian red, and Spanish brown, twenty-five per centum ad valorem.

SECTION 11. 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 fol lowing duties and rate of duty, that is to say:

395. [On acetic acid,] acetous or concentrated vinegar, [or pyroligneous acid,] exceeding the specific gravity of 1.040, eighty cents per pound; not exceeding the specific gravity of 1.040, known as number eight, twenty-five cents per pound (730).

396. On acetate or pyrolignate [of ammonia, seventy cents per pound; of baryta, forty cents per pound; of iron, strontia, and zinc, fifty cents per pound; of lead, twenty cents per pound] (731); of magnesia [and soda] (731), fifty cents per pound; of lime, twenty-five

The term "looking-glass plates," held to mean “any kind of silvered glass used as looking-glasses, although not in fact plate-glass." (July 2, 1863, N. Y.)

This comprehends all articles actually porcelain glass, whether the same be cut or otherwise. (Tr. Reg., p. 568.)

Landscape plates, described as glass upon which a picture of a landscape is painted, is embraced either under the classification of "paintings on glass," or that of "glass, colored, stained, or painted." (Aug. 20, 1860, N. Y. See also Tr. Reg., p. 578.)

Sweetmeats and preserves are liable to duty at the rate of thirty-five per centum, under 22 118 and 274; and glass bottles or jars containing them are liable to 40 per centum, under 393. (Nov. 11, 1865, N. O.) "All extracts of indigo classified as 'carmined.'" (April 4, 1865, N. Y.)

per centum ad valorem; [on aniline dyes, one dollar per pound and thirty-five per centum ad valorem.] (607.)

397. On blanc fixe, enamelled white, satin white, lime white, and all combinations of barytes with acids or water, three cents per pound; on carmine lake, dry or liquid, thirty-five per centum ad valorem; on French green, Paris green, mineral green, mineral blue, and Prussian blue, dry or moist, thirty per centum ad valorem.

398. On almonds, six cents per pound; shelled, ten cents per pound.

399. On articles not otherwise provided for, made of gold, silver,* German silver, or platina, or of which either of these metals shall be a component part, forty per centum ad valorem.

400. On antimony, crude, and regulus of antimony, ten per centum ad valorem (646); [on opium, two dollars and fifty cents per pound (619); on opium prepared for smoking, and the extract of opium, one hundred per centum ad valorem (619, 682); on morphine and its salts, two dollars and fifty cents per ounce.] (619.)

401. On arrowroot, thirty per centum ad valorem; [on brimstone, crude, six dollars per ton;] on brimstone, in rolls, or refined, ten dollars per ton (631).

402. On castor beans or seeds per bushel of fifty pounds, sixty cents;† [on chickory root, four cents per pound; ground,] burnt, or prepared, five cents per pound (707); [on cassia, twenty cents per pound (592); on cassia buds and ground cassia, twenty-five cents per pound; on cinnamon, thirty cents per pound.] (592.)

403. On chloroform, one dollar per pound.

404. On collodion and ethers of all kinds, not otherwise provided for, and etherial preparations or extracts, fluid, one dollar per pound.

405. On cologne water and other perfumery, of which alcohol forms the prin cipal ingredient, three dollars per gallon, and fifty per cent. ad valorem. (508.) 406. [On cloves, twenty cents per pound; on clove stems, ten cents per pound.] (592.)

407. On fusil oil, or amylic alcohol, two dollars per gallon.

. 408. On Hoffman's anodyne and spirits of nitric ether, fifty cents per pound. 409. On bristles, fifteen cents per pound; on hogs' hair, one cent per pound (762); [on Istle, or Tampico fibre, one cent per pound.] (765.)

410. On brushes of all kinds, forty per centum ad valorem.

411. On honey, twenty cents per gallon.

412. On lead, white or red, and litharge, dry or ground in oil, three cents per pound.

413. On percussion caps, forty per centum ad valorem.

414. [On lemone, oranges, pine-apples, plantains, cocoa-nuts] (615), and fruits preserved in their own juice, and fruit juice,§ twenty-five per centum ad valorem.

415. [On liquorice root, two cents per pound] (644); on liquorice paste (723) or liquorice in rolls, ten cents per pound.

416. [On nutmegs, fifty cents per pound (592); on mace, forty cents per pound.] (592.) 417. On oils, croton, one dollar per pound; olive, in flasks or bottles, and salad,|| one dollar per gallon; castor, one dollar per gallon; cloves, two dollars per pound; cognac or œnanthic ether, four dollars per ounce. (508.)

418. On peanuts, or ground beans, one cent per pound; shelled, one and a half cents per pound; on filberts and walnuts, of all kinds, three cents per pound; [on petroleum and coal illuminating oil, crude, ten cents per gallon. On illuminating oil, and naphtha, benzine, and benzole, refined or produced from the distillation of coal, asphaltum, shale, peat, petroleum, or rock-oil, or other bituminous substances used for like purposes, thirty cents per

Studs, bracelets, and watch-chains of gold, and watch-chains of silver, held by Department to be jewelry; and classified as such under 104, in view of the well-established and accepted commercial meaning of the term,' viz, "personal ornaments in gold, silver, and precious stones." (Nov. 20, 1869, San Fran.)

If the beans are in the pod, an allowance may be made for the weight of the pods as tare. (Feb. 23, 1870. San. Fian.)

Boxes and bags containing oranges, lemons, and maccaroni, become merchandise when they enter into the value and are sold with the articles they contain; and their cost is properly included in the dutiable value of the contents. (January 30, 1866. Baltimore.)

Fruits put with water in bottles, and the atmosphere expelled by the application of heat, are classified as fruit preserved in their own juice. (March 8, 1860, Ñ. O.)

Whether olive oil is salad oil or not, depends upon the quality, and not upon the character of the packages in which it may be imported, whether in casks, jars, or other; and if suitable for use as salad oil, is liable to such classification irrespective of the use to which it may be put. (Oct. 18, 1864, N. Y., April 28, 1868, Philadelphia, and Nov. 28, 1870, N. Y.)

gallon; on pimento, and black, white, and red or cayenne pepper, fifteen cents per pound; on ground pimento and pepper of all kinds, eighteen cents per pound] (590.)

419. On spirits of turpentine, thirty cents per gallon; on sulphur, flour of, twenty dollars per ton and fifteen per cent. ad valorem.

420. On tannin, [and tannic acid,] (730) two dollars per pound; [on gallic acid, one dollar and fifty cents per pound (730); on santonine, five dollars per pound (732); on salt in sacks, barrels, and other packages, twenty-four cents per one hundred pounds; on salt in bulk, eighteen cents per one hundred pounds (704); on crude saltpeter, [saltpetre,] two and one half cents per pound.} 421. [On strychnine] and its salts, one dollar and one-half per ounce. (732.) 422. On taggar's iron, thirty per centum ad valorem.

423. On vinegar, ten cents per gallon. (784.)

424. [On watches, gold or silver, twenty-five per centum ad valorem.]

425. On wood pencils, filled with lead or other materials, fifty cents per gross, and in addition thereto thirty per centum ad valorem. (245.)

426. On ostrich, vulture, cock, and other ornamental feathers, crude or not dressed, colored or manufactured, twenty-five per centum ad valorem; when dressed, colored, or manufactured, fifty per centum ad valoremn.

427. On playing-cards, costing not over twenty-five cents per pack, twentyfive cents per pack; costing over twenty-five cents per pack, thirty-five cents per pack.

SECTION 12. On and after the day and year aforesaid there shall be levied, collected, and paid a duty of fifty per centum ad valorem on the importation of the articles hereinafter mentioned and embraced in this section, that is to say:

428. Anchovies and sardines, preserved in oil or otherwise.

429. Artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, not otherwise provided for, beads* and bead ornaments.

430. Billiard-chalk, [ginger, preserved or pickled] (714); ivory or bone dice, draughts, chess-men, chess-balls, and bagatelle-balls, jellies of all kinds. 431. On kid or other leather gloves of all descriptions, for men's, women's, or children's wear.

432. On wooden and other toys for children.†

SECTION 13. 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:

433. 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-five per centum ad valorem.

434. [On cork, bark or wood, unmanufactured, thirty per centum ad valorem (634); on corks, and cork bark manufactured, fifty per centum ad valorem.]

435. On hatters' furs, not on the skin, and dressed furs on the skin, twenty

This includes pearls perforated and strung upon a thread, to be used as beads for necklaces; but not if so imported for convenience of transportation, and to be set in this country, of which facts the collector must be satisned. (Tr. Reg., p. 580.)

+ Certain fans, furs, jewelry, combs, brushes, &c., in miniature, known in commerce collectively as "dolls' wardrobes," held to be properly classified as toys. (February 4, 1870. N. Y.)

Books invoiced as 'metallic memorandum books,' or 'metallic books with flap and band,' containing a fey blank leaves between covers of leather, one of the covers having a flap, and containing a pocket for money or papers, the chief material being leather, are not to be regarded as 'blank books,' but as manufactures of leather not otherwise provided for.'" (Tr. Reg., p. 557.)

So blank books with leather covers, pocket-pencil, metal clasp, and blank leaves, are classified as manufactures of leather, metal, and paper, not otherwise provided for. (Ibid., 554.)

Tracts and pamphlets consigned to one for free distribution in his travels as an evangelist, are dutiable. (May 23, 1864. F. G. B.)

Books sent out of the United States to be bound, are liable to duty on their full value on their return. (May 19, 1870, R. H. Jr. Syn. Series, 666.)

This includes colored engravings. (Knedler vs. Schell, 17 Leg. Int, p. 373.) Also "paper slipper patterns consisting of small sheets of paper with lines engraved thereon, at equal distances, upon which are impressed in colors, the heads of animals." (January 19, 1869. Boston.) Also lithographs colored in oil. (Dept. Let., January 25th, 1861. N. Y.)

The cost of baskets containing imported corks is properly charged under the ninth section of the act of July 28, 1866, (712,) in the dutiable value of the corks. (October 5, 1870. San Fran.)

This embraces squirrels' tails, dyed or dressed, or which, although not dyed, have undergone a process beyond the raw or natural condition, which has cleansed, softened, prepared, or dressed them, so that they have been brought to a state fit and ready, without any further preparation, to be used as imported. (June 8, '861 G. K.) Also dressed black lambskins. (August 5, 1870. N. Y.)

per centum ad valorem. Furs on the skin, undressed, ten per cent ad valorem (637); [On fire-crackers, one dollar per box of forty packs, not exceeding eighty to each pack,✶ and in the same proportion for any greater number.] (737.)

436. On gutta-percha, manufactured, forty per centum ad valorem.

437. On gunpowder and all explosive substances used for mining, blasting, artillery, or sporting purposes, when valued at twenty cents or less per pound, a duty of six cents per pound, and in addition thereto twenty per centum ad valorem; valued above twenty cents per pound, a duty of ten cents per pound, and in addition thereto twenty per centum ad valorem.

438. On marble, white statuary, brocatella, sienna, and verd antique, in block, rough or squared, one dollar per cubic foot, and in addition thereto twentyfive per centum ad valorem; on veined marble and marble of all other de'scriptions, not otherwise provided for, in block, rough or squared, fifty cents per cubic foot, and in addition thereto twenty per centum ad valorem.† (603.) 439. On mineral or medicinal waters, [or waters from springs impregnated with minerals,] for each bottle or jug containing not more than one quart, three cents, and in addition thereto twenty-five per centum ad valorem; containing more than one quart, three cents for each additional quart, or fractional part thereof, and in addition thereto twenty-five per centum ad valorem (135, 770); [on palmleaf fans, one cent each.] (760.)

440. On pipes, clay, common or white, thirty-five per centum ad valorem.‡ 441. On meerschaum, wood, porcelain, lava, and all other tobacco-smoking pipes and pipe-bowls, not herein otherwise provided for, one dollar and fifty cents per gross, and in addition thereto seventy-five per centum ad valorem. 442. On pipe-cases, pipe-stems, tips, mouthpieces, and metallic mountings for pipes, and all parts of pipes or pipe fixtures, and all smokers' articles, seventy-five per centum ad valorem.

443. On pen-tips and pen-holders, or parts thereof, thirty-five per centum ad valorem.

444. On pens, metallic, ten cents per gross, and in addition thereto twentyfive per centum ad valorem.

445. On soap, fancy, perfumed, honey, transparent, and all descriptions of toilet and shaving soap, ten cents per pound, and in addition thereto twentyfive per centum ad valorem. (139, 234.)

446. On all soap not otherwise provided for, one cent per pound, and in addition thereto thirty per centum ad valorem.

447. On starch, made of potatoes or corn, one cent per pound, and twenty per centum ad valorem.

448. On starch, made of rice, or any other material, three cents per pound, and twenty per centum ad valorem.

449. On rice, cleaned, two and a half cents per pound; on uncleaned, two cents per pound; on paddy, one cent and a half per pound.

450. SECTION 14. On the entry of any vessel, or of any goods, wares, or merchandise, the decision of the collector of customs at the port of importation and entry, as to the rate and amount of duties to be paid on the tonnage of such vessel or on such goods, wares, or merchandise, and the dutiable costs and charges thereon, shall be final and conclusive against all persons interested therein, unless the owner, master, commander, or consignee of such vessel, in the case of duties, levied on tonnage, or the owner, importer, consignee, or agent of the merchandise, in the case of duties levied on goods, wares, or merchandise, or the costs and charges thereon, shall, within ten days after the ascertainment and liquidation of the duties by the proper officers of the cus

* Fire crackers imported in smaller quantities to the box, held to be dutiable at thirty per cent. under § 122. (April 29, 1872, N. Y., Syn. Ser., 1109.)

In measuring marble in blocks to ascertain dutiable quantity, an allowance may be made for the rough out sides, in accordance with the mercantile usage of the port, not to exceed, however, one inch on each end and three-quarters of an inch on each of the four sides. (Nov. 16, 1870, Balt. Syn. Ser., 756.)

"White clay pipes with India-rubber bands at the tip, and colored clay pipes, are not the articles known and commercially recognized as 'common' or 'white clay' pipes; but are provided for in the clause on meer. schaum, wood, porcelain, lava, and all other tobacco-smoking pipes,' &c." (October 19, 1864. N. Y.)