for, valued at not exceeding forty cents per pound, twenty cents per pound; valued at above forty cents per pound and not exceeding sixty cents per pound, thirty cents per pound; valued at above sixty cents per pound and not exceeding eighty cents per pound, forty cents per pound; valued at above eighty cents per pound, fifty cents per pound; and in addition thereto, upon all the above-named articles, thirty-five per centum ad valorem.

534. On endless belts or felts for paper or printing machines, twenty cents per pound and thirty-five per centum ad valorem.

535. On bunting, twenty cents per square yard, and, in addition thereto, thirty-five per centum ad valorem.

536. On women's and children's dress goods and real or imitation Italian cloths, composed wholly or in part of wool, worsted,* the hair of the alpaca, goat, or other like animals, valued at not exceeding twenty cents per square yard, six cents per square yard, and, in addition thereto, thirty-five per centum ad valorem; valued at above twenty cents the square yard, eight cents per square yard, and, in addition thereto, forty per centum ad valorem: Provided, That on all goods weighing four ounces and over per square yard, the duty shall be fifty cents per pound, and, in addition thereto, thirty-five per centum ad valorem.

537. On clothing ready made, and wearing apparelt of every description, and Balmoral (533) skirts and skirting, and goods of similar description, or used for like purposes, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other like animals, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, except knit goods, fifty cents per pound, and, in addition thereto, forty per centum ad valorem.

538. On webbings, beltings, bindings, braids, galloons, fringes, gimps, cords, cords and tassels, dress-trimmings, head-nets, buttons or barrel buttons, or buttons of other forms for tassels or ornaments, wrought by hand or braided by machinery, made of wool, worsted, or mohair, or of which wool, worsted or mohair is a component material, [unmixed with silk,] (547,) fifty cents per pound, and, in addition thereto, fifty per centum ad valorem.

539. On Aubusson and Axminster carpets, and carpets woven whole for rooms, fifty per centum ad valorem; on Saxony, Wilton, and Tournay velvet carpets, wrought by the Jacquard machine, seventy cents per square yard, and, in addition thereto, thirty-five per centum ad valorem; on Brussels carpets wrought by the Jacquard machine, forty-four cents per square yard, and, in addition thereto, thirty-five per centum ad valorem; on patent velvet and tapestry velvet carpets, printed on the warp or otherwise, forty cents per square yard, and, in addition thereto, thirty-five per centum ad valorem; on tapestry Brussels carpets, (369.) printed on the warp or otherwise, twenty-eight cents per square yard, and, in addition thereto, thirty-five per centum ad valorem; on treble ingrain, three-ply, and worsted chain Venetian carpets, seventeen cents per square yard, and, in addition thereto, thirty-five per centum ad valorem; on yarn Venetian and two-ply ingrain carpets, twelve cents per square yard, and, in addition thereto, thirty-five per centum ad valorem; on druggets§ and bockings, printed, colored, or otherwise, twenty-five cents per square yard, and, in addition thereto, thirty-five per centum ad valorem; on hemp or jute

See last note on preceding page.

"Under the act of 1816 shawls of worsted and cotton, silk and worsted, silk, barege, merino, mousseline de laine, and worsted and silk scarfs, were subject to a duty of thirty per centum ad valorem, as wearing apparel." (Maillard vs. Lawrence, 16 How. 251, S. C. 1 Bl. C. C. 504.)

"Under that act, scarfs or shawls, manufactured in looms, in strips or pieces, containing several, and actually separated before importation, were chargeable with a duty of thirty per centum as wearing apparel." (Ibid. See also Tr. Reg., p.583.)

"By the term wearing apparel,' Congress intended to make the purpose, adaptation, and use of an article, and not its commercial designation, the test of its dutiable description." (Ibid.)

This clause embraces braids of cotton and worsted. (Dept. Let., April 11, 1867, C. & Co.) And galloons and fringes of mohair and bugles. (April 9, 1867, L. & B.) And gimps or trimmings of worsted and beads. (May 1, 1867, J. C. K.) And dress-trimmings of worsted and beads. (May 31, 1867, New York.)

The decision of the United States Circuit Court in United States vs. Turnbull et al., acquiesced in by the Department, classifies felt carpeting under this clause, at 40 per centum ad valorem. (Jan. 30, 1872. Baltimore. Syn. Series, 1011.)

carpeting, eight cents per square yard; on carpets and carpetings of wool flax, or cotton, or parts of either, or other material not otherwise herein specified, forty per centum ad valorem: Provided, That mats, rugs,* screens, covers, hassocks, bedsides, and other portions of carpets or carpeting shall be subjected to the rate of duty herein imposed on carpets or carpeting of like character or description, and that the duty on all other mats, (not exclusively of vegetable material,) (369,) screens, hassocks, and rugs,† shall be forty-five per centum ad

valorem.

540. On oil-cloths for floors, stamped, painted, or printed, valued at fifty cents or less per square yard, thirty-five per centum ad valorem; valued at over fifty cents per square yard, and on all other oil-cloths, (except silk oilcloth,) and on water-proof cloth, not otherwise provided for, forty-five per centum ad valorem ; on oil silk cloth, sixty per centum ad valorem.

MARCH 2, 1867.

(U. S. STATUTES AT LARGE, VOL. XIV, p. 571.)

No. 28.-Joint Resolution to amend Section five of an Act entitled "An Act to increase Duties on Imports, and for other Purposes," approved June thirtieth, one thousand eight hundred and sixty-four.

541. That the paragraph of section five (372) of an act entitled "An act to increase duties on imports, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, as follows, to wit: "On lastings, mohair cloth, silk, twist, wool, or other manufactured cloth woven or made in patterns of such size, shape, and form, or cut in such manner as to be fit for shoes, slippers, bootees, gaiters, and buttons (548) exclusively, not combined with India-rubber, ten per centum ad valorem," be, and the same is hereby, repealed.‡ (372, 532, 533.)

542. SECTION 2. From and after the passage of this resolution, machinery for the manufacture of beet sugar, and imported for that purpose solely, shall be exempted from duty.

MARCH 22, 1867.

(U. S. STATUTES AT LARGE, VOL. XV, p. 21.)

No. 8.-Joint Resolution to supply an Omission in the Enrolment of the "Act to provide increased Revenue from imported Wool, and for other Purposes.'

543. WHEREAS, in the enrolment of the bill entitled "An act to provide increased revenue from imported wool, and for other purposes," approved March second, eighteen hundred and sixty-seven, the words "Canada long wools" were inadvertently omitted from the paragraph designated under the heading "Class 2. Combing Wools;" and whereas said words are in the engrossed bill, and were intended as part of the act aforesaid, as passed by the Thirty-ninth Congress: Therefore

Be it Resolved, &c., That the "Act to provide increased revenue from imported wool, and for other purposes," aforesaid, be, and is hereby, amended by inserting after the words "Down combing wools," in the paragraph headed "Class 2. Combing Wools," the words "Canada long wools." (528.)

*See Department Letter of September 11, 1866, to S. & Co. as to what were "rugs" under the fifth section of the tariff act of 1864. (2 369, ante.)

+ Certain so-styled "railway rugs" of cows' hair and cotton, or calves' hair and cotton, held not to be "rugs" under this act. They should be classified according to the materials of "which they are composed, to be determined by the appraiser on examination," &c. (January 18, 1870, United States Appraiser, Boston)

and of

"The Department's decision of March 22, 1867, held that the joint resolution of March 2, 1867, has the effect of repealing all laws discriminating in favor of 'lastings, mohair cloth, silk, twist, wool, or other manufactured cloth,' woven or made in patterns, or cut in such manner as to be fit for shoes, boots, gaiters, making such merchandise liable to the rates of duty respec ively provided therefor by the tariff acts now in force, the same as if they were not intended for such purposes."

"Under said decision certain slipper patterns of wool are liable to a duty of fifty cents per pound and thirtyfive per centum ad valorem." (August 15, 1868, Boston.)

MARCH 25, 1867.

(U. S STATUTES at Large, VOL. XV, p. 22.)

No. 11.-Joint Resolution fixing the Rate of Duty on Umbrellas, and on Wire Spiral Furniture Springs.

544. From and after the passage of this joint resolution, there shall be levied, collected, and paid upon umbrellas (739), parasols, and sunshades, imported from foreign countries, when made of silk, no lower rate of duty than that now imposed upon piece and dress silks namely, sixty per centum ad valorem, and when made of other materials than silk, the duty shall be fifty per centum ad valorem (739); and that wire spiral furniture springs, imported from foreign countries, manufactured of iron wire, shall be required to pay the same rate of duty as now imposed on iron wire, namely, two cents per pound, and fifteen per centum ad valorem.

MARCH 26, 1867.

(U. S. STATUTES AT LARGE, VOL. XV, p. 23.)

No. 13.-Joint Resolution providing for the Importation into the United States of certain Works of Art Duty free, and for other Purposes.

545. From and after the passage of this joint resolution any object of art imported by any individual or association of individuals for presentation as a gift to the United States government, or to any State, county, or municipal government, shall be admitted free of duty, under such rules and regulations as the Secretary of the Treasury may prescribe.*

516. SECTION 2. That the Secretary of the Treasury be, and he hereby is, authorized to refund the duties paid on any steam agricultural machinery imported into the United States during the current fiscal year as models or for experimental purposes, and to remit the duties on any steam machinery of like description which may be imported for such purpose prior to the thirtieth of June, eighteen hundred and sixty-eight. Provided, That this section shall apply only to steam ploughs.

MARCH 29, 1867.

(U. S. STATUTES AT LARGE, VOL. XV, p. 24.)

Joint Resolution to amend an Act entitled "An Act to provide increased Revenue from imported Wool and for other Purposes."

547. That the act entitled "An act to provide increased revenue from imported wool and for other purposes," approved March second, eighteen hundred and sixty-seven, be amended by striking out in the paragraph commenc ing with the words "on webbings, beltings, bindings, braids," the following words, viz., "unmixed with silk."

548. SECTION 2. The joint resolution of March second, eighteen hundred and sixty-seven, to amend section five of an act entitled "An act to increase the duties on imports and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, shall not be construed to apply to lasting, mohair cloth, silk, twist, or other manufactures of cloth woven or made in patterns of such size, shape and form, or cut in such manner as to be fit for buttons exclusively. (372.)

*The regulations issued May 25, 1867, under this act, are as follows:

"The individual or association of individuals importing any object of art for presentation as a gift to the United States Government, or to any State, county, or municipal government, is required to make an application in writing to the Department, requesting such free entry, which shall contain a description of the work of art imported, and the name of the branch of the United States Government, or of the State, county, or municipal government, to which the presentation is intended to be made; such application to be accompained by a letter, or other evidence, from the chief officer of the branch of the United States Government, or of the State, county, or municipal government, signifying the acceptance of such work of art as a gift."

FEBRUARY 3, 1868.

(U. S. STATUTES AT LARGE, VOL. XV, p. 34.)

CHAP. V.-An Act to provide for the Exemption of Cotton from internal Tax. 549. All cotton grown in the United States after the year eighteen hundred and sixty-seven shall be exempt from internal tax; and cotton imported from foreign countries on and after November first, eighteen hundred and sixtyeight, shall be exempt from duty..

JULY 20, 1868.

(U. S. STATUTES AT LARGE, VOL. XV, p. 92.)

CHAP. CLXXVI.-An Act making Appropriations for the legislative, executive, and judicial Expenses of the Government, for the Year ending the thirtieth of June, eighteen hundred and sixty-nine. 550.. . It shall be the duty of the Secretary to lay before the House of Representatives, annually, with his report of receipts and expenditures, a statement in detail of the disbursements made from the sum hereby appropriated. [But the special Commissioner of the Revenue* shall, after the first of January, eighteen hundred and sixty-nine, under the direction of the Secretary of the Treasury, act as superintendent of the division in the office of said Secretary created by the thirteenth section of the act approved July twenty-eight, eighteen hundred and sixty-six, entitled An act to protect the revenue, and for other purposes," and called the bureau of statistics; and the Secretary of the Treasury may appoint one division clerk, at the same salary as the head of division, in the office of the Commissioner of Internal Revenue, who shall act as deputy to said special Commissioner of the Revenue in respect to the said bureau, and exercise in his absence all powers belonging to him as such superintendent, except the franking privilege; and the office of director of the bureau of statistics is hereby abolished after the first of January, eighteen hundred and sixty-nine.]

JULY 20, 1868.

(U. S. STATUTES AT LARGE, VOL. XV, p. 125.)

CHAP. CLXXXVI.—An Act imposing Taxes on distilled Spirits and Tobacco, and for other Purposes.

551. SECTION 2. Proof spirit shall be held and taken to be that alcoholic liquor which contains one-half its volume of alcohol of a specific gravity of seven thousand nine hundred and thirty-nine ten thousandths (.7939) at sixty degrees Fahrenheit (588, 589), and the commissioner of internal revenue, for the prevention and detection of frauds by distillers of spirits, is hereby authorized to adopt and prescribe for use such hydrometers, saccharometers, weighing and gauging instruments [meters].† or other means for ascertaining the quantity, gravity, and producing capacity of any mash, wort, or beer used, or to be used in the production of distilled spirits, and the strength and quantity of spirits subject to tax, as he may deem necessary; and he may prescribe rules and regulations to secure a uniform and correct system of inspection, weighing, marking, and gauging of spirits. And in all sales of spirits hereafter made, a gallon shall be taken to be a gallon of proof spirit, according to the foregoing standard set forth and declared for the inspection and gauging of spirits throughout the United States. The tax on brandy made from grapes shall be the same and no higher than that upon other distilled spirits; and the commissioner of internal revenue is hereby authorized, with the approval of the Secretary of the Treasury, to exempt distillers of brandy from apples, peaches, or grapes exclusively, from such other of the provisions of this act relating to the manufacture of spirits as in his judgment may seem expedient.

This office expired by limitation of the act creating it, on 30th June, 1870. See act July 13, 1866, ch. 184, § 6 L (Heyl's Digest, p. 705.) † Stricken out by sec. 12, act of June 6, 1872. (17 Stat., p. 239.)

SECTION 61. Upon tobacco and snuff which shall be manufactured and sold, or removed for consumption or use, there shall be assessed and collected the following taxes:

552. On snuff, manufactured of tobacco or any substitute for tobacco, ground, dry, damp, pickled, scented, or otherwise, of all descriptions, when prepared for use, a tax of thirty-two cents per pound. And snuff flour, when sold, or removed for use or consumption, shall be taxed as snuff, and shall be put up in packages and stamped in the same manner as snuff.

553. On all chewing tobacco, fine-cut, plug, or twist; on all tobacco twisted by hand, or reduced from leaf into a condition to be consumed, or otherwise prepared, without the use of any machine or instrument, and without being pressed or sweetened; and on all other kinds of manufactured tobacco, not herein otherwise provided for, a tax of thirty-two cents per pound.

554. On all smoking tobacco exclusively of stems, or of leaf, with all the stems in and so sold, the leaf not having been previously stripped, butted, or rolled, and from which no part of the stems have been separated by sifting, stripping, dressing, or in any other manner, either before, during, or after the process of manufacturing; on all fine-cut shorts, the refuse of fine-cut chewing tobacco which has passed through a riddle of thirty-six meshes to the square inch by process of sifting; and on all refuse scraps and sweepings of tobacco, a tax of sixteen cents per pound.

SECTION 62. From and after the passage of this act all manufactured tobacco shall be put up and prepared by the manufacturer for sale, or removal for sale or consumption, in packages of the following description, and in no other

manner:

555. All snuff in packages containing one, two, four, six, eight, and sixteen ounces, or in bladders containing not exceeding ten pounds each; or in jars containing not exceeding twenty pounds.

556. All fine-cut chewing tobacco, and all other kinds of tobacco not otherwise provided for, in packages containing one-half, one, two, four, eight, and sixteen ounces, except that fine-cut chewing tobacco may, at the option of the manufacturer, be put up in wooden packages containing ten, twenty, forty, and sixty pounds each.

557. All smoking tobacco, all fine-cut shorts which has passed through a riddle of thirty-six meshes to the square inch, and all refuse scraps and sweepings of tobacco, in packages containing two, four, eight, and sixteen ounces each.

558. All cavendish, plug, and twist tobacco in wooden packages not exceeding two hundred pounds net weight.

559. And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture, or the proprietor's name and his trade-mark, and the registered number of the manufactory, and the gross weight, the tare, and the net weight of the tobacco in each package: Provided, That these limitations and descriptions of packages shall not apply te tobacco and snuff transported in bond for exportation and actually exported 560. SECTION 69. Any manufacturer of tobacco or snuff who shall remove otherwise than as provided by law, or sell any tobacco or snuff without the proper stamps denoting the tax thereon, or without having paid the special tax, or given bond as required by law, or who shall make false or fraudulent entries of manufactures or sales of tobacco or snuff, or who shall make false or fraudulent entries of the purchase or sales of leaf tobacco, tobacco stems, or other material, or who shall affix any false, forged, fraudulent, spurious, or counterfeit stamp, or imitation of any stamp required by this act* (798), to any box or package containing any tobacco or snuff, shall, in addition to the penalties elsewhere provided in this act for such offences, forfeit to the United States all the raw material and manufactured or partly manufactured tobacco and snuff,

The words "or any stamp or stamps which have been previously used," inserted here by sec. 31, of the act of June 6, 1872. (798.)