section, valued at not above 2 cents per pound, three-sixteenths of 1 cent per pound; valued above 2 cents and not above 2 cents per pound, three-tenths of 1 cent per pound; valued above 24 cents per pound and not above 4 cents per pound, five-tenths of 1 cent per pound; valued above 4 cents and not above 5 cents per pound, eight-tenths of 1 cent per pound; valued above 5 cents per pound, 15 per cent ad valorem; Provided, however, That if any country, dependency, Province, or other subdivision of Government shall forbid or restrict in any way the exportation of (whether by law, order, regulation, contractual relation, or otherwise, directly or indirectly) or impose any export duty, export license fee, or other export charge of any kind whatsoever (whether in form of additional charge or license fee or otherwise) upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp, there shall be imposed upon printing paper when imported either directly or indirectly from such country, dependency, Province, or other subdivision of Government, an additional duty of one-tenth of 1 cent per pound when valued at 3 cents per pound, or less, and in addition thereto the amount of such export duty or other export charge imposed by such country, dependency, Province, or other subdivision of Government, upon printing paper, wood pulp, or wood for use in the manufacture of wood pulp.

Provided, however, That as long as such papers valued at not above 4 cents per pound are admitted free of duty from Canada, they shall also be admitted free of duty from other countries."

The subject of the duties on printing paper has been exhaustively discussed before your committee and elsewhere. The present free entry from Canada of paper valued at not above 4 cents per pound benefits only a small number of American capitalists who own large tracts of forest land and paper mills in Canada. If free entry from Canada is not repealed, then international obligations as well as fairness and justice demand that free entry of papers valued at not above 4 cents per pound be extended also to all other countries.

If the above suggestions should be adopted, and provided free entry from Canada is repealed, we estimate imports valued at not above 3 cents per pound at $2,500,000 and valued above 3 cents per pound at $700,000, yielding a revenue of $195,000 against $145,657 in 1912.

410. Papers commonly known as copying paper, stereotype paper, bibulous paper, tissue paper, pottery paper, and all papers not specially provided for in this section, colored or uncolored, white or printed, weighing not over 6 pounds to the ream of 480 sheets, on the basis 20 by 30 inches, and whether in reams or any other form, 6 cents per pound and 15 per cent ad valorem; if weighing over 6 pounds and less than 10 pounds to the ream, and letter copying books, whether wholly or partly manufactured, 5 cents per pound and 15 per cent ad valorem; crepe paper and filtering paper, 5 cents per pound and 15 per cent ad valorem: Provided, That no article composed wholly or in chief value of one or more of the papers specified in this paragraph shall pay a less rate of duty than that imposed upon the component paper of chief value of which such article is made.

410. We suggest a duty of 25 per cent ad valorem. The present rates of duty are practically prohibitory except on high priced specialties.

We estimate importations would amount to $600,000, yielding a revenue of $150,000, against $159,960 in 1912.

411. We suggest the following changes in phraseology and rates: "Papers with coated surface or surfaces, not specially provided for in this section, 35 per cent ad valorem. Papers used for printing magazines, newspapers, or books, coated both surfaces, 15 per cent ad valorem.”

We estimate imports at the rates suggested above $500,000 at 35 per cent and $100,000 at 15 per cent, yielding a revenue of $190,000, against $173,205 in 1912.

A, C, D. We suggest a duty of 35 per cent ad valorem.

We estimate that imports, including sections C and D, would be $400,000, yielding a revenue of $140,000 against $108,070 in 1912.

whether produced in the pulp or otherwise, but not by lithographic process or felt marks, 25 per cent ad valorem."

The changes in the phraseology are suggested because wrapping papers with lines or so-called felt marks worth 2 or 3 cents per pound, and costing no more to make than plain papers, which under the Dingley tariff paid 25 per cent ad valorem, have to pay under the present tariff the prohibitive duty of 4 cents per pound, equal to 150-160 per cent. Only two or three American mills are benefited.

We estimate imports at $120,000, yielding a revenue of $30,000 against $31, 770 in 1912.

E. We suggest the following changes in phraseology and rates: "Parchment paper, and grease-proof and imitation parchment papers which have been supercalendered and rendered transparent or partially so, in all weights, by whatever name known, 20 per cent ad valorem."

These papers paid under the Dingley tariff as n. s. p. f. a duty of 25 per cent ad valorem. The rate was changed for the benefit of two or three American mills and to the detriment of a large number of business people who use these papers for wrapping purposes.

We estimate imports at $400,000, yielding a revenue of $80,000 against $104,730 in 1912.

F "All other grease-proof and imitation parchment papers, not specially provided for in this section, in all weights, and by whatever name known, 15 per cent valorem."

These papers (excepting so-called vege table parchment paper of which only an insignificant amount is imported) paid under the Dingley tariff a duty of 25 per cent ad valorem, and the present tariff is prohibitive on the cheaper grades of these papers chiefly used for wrapping purposes, and is rapidly becoming prohibitive on all grades.

We estimate imports at $300,000, yielding a revenue of $60,000 against $36,636 in 1912.

G We suggest striking out this section and it to be covered by paragraph 420.

H We suggest rates of duty increased to 40 per cent.

The import of these papers is controlled absolutely by an international trust in photographic materials, which bars out foreign or domestic competition. These papers may be considered a luxury, and as such they ought to pay an adequate revenue to the Government.

We estimate imports at $450,000, yielding a revenue of $180,000 against $130,943 in 1912.

I. We suggest rates of duty as follows:

"If valued at not over 12 cents per pound, 15 per cent ad valorem; if over 12 cents per pound, 20 per cent ad valorem."

The present rate of duty practically excludes low-priced papers, especially those used as a basis for so-called blue prints as necessary as the daily bread for every architect and draftsman.

We estimate imports valued under 12 cents $160,000, over 12 cents $660,000, yielding a revenue of $156,000, against $147,894 in 1912.

413. We suggest following changes in phraseology and rates.

"Writing, letter, note, ledger, bond, record, tablet, typewriter, onionskin, and imitation onionskin papers, calendered or uncalendered, in all weights, 20 per cent

ad valorem.