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The following are the only articles exempt from duty as the property of tourists arriving from abroad, except such articles as are free by law:

Wearing apparel in actual use, or that has been in use, or that is necessary for the present comfort or convenience of the owner. Articles of clothing, which have not been in actual use and not necessary for the present comfort or convenience of the owner, are dutiable.

Professional books, implements, instruments and tools of trade, occupation, or employment of the person arrivo ing. This includes theatrical wardrobes actually belonging to actors arriving with the articles.

Personal effects, viz.: Such articles as are worn on the person, or used in connection therewith. This includes jewelry that has been worn, or is in use by the owner, but only one watch is passed free for a single passenger.

Books, libraries, or parts of libraries (other than professional), that have been used abroad for not less than one year.

Household effects that have been used abroad for not less than one year.

Free entry of all of the above articles is conditional upon the fact that they are not merchandise nor intended for sale, but are simply the personal property in use, and intended for the use of the person bringing them.

The above list includes everything that is free by reason of being the property of returning tourists. Many other articles are free under the general tariff laws, which will be found in the “Alphabetical Schedule.” The rates of duty on all dutiable goods will also be found in the schedule.

Passengers' declaration forms will be given to passengers during the voyage. These blanks are divided into two sections, one for the goods exempt from duty, according to the foregoing list, and one for dutiable articles. Passengers must fill these out carefully, giving full and true details of everything they have with them. If a family is arriving, the senior member may include everything belonging to the family in one declaration.

If the contents of any one trunk or package exceed $500 in value, or if the dutiable articles in any trunk or package are such that a proper examination cannot be made at the wharf, the trunk or package will be sent to the U. S. Public Stores for examination and appraisement.

Particular attention is called to this provision of law: Whenever any article subject to duty is found in baggage which was not at the time of making declaration mentioned by the person making declaration, such article shall be forfeited, and the person in whose baggage it is found shall be liable to a penalty of treble the value of the article.

The exemption from duty of household effects, and books tnat have been in use not less than one year, is not limited to those actually brought by passengers. They may be imported any time after the passenger's arrival.

To ensure safety and speedy delivery to any part of the United States, follow carefully the directions given in “Shipping Instructions,” page xviii.

Information regarding passports or any matter connected with the customs business, will be furnished on application at any of our offices.



These Instructions are Correct as Per United States Customs Laws and Should Be Carefully

Complied with.

1. Every package must be distinctly marked with name

or shipping mark of Consignee, and have Bill of Lading and Invoice made out. bearing same mark as goods.

2. Every package must be distinctly marked "In Bond


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3. Present four Invoices to the U. S. Consul for certifica

tion. The Consul will return two copies.

4. Mail immediately one certified invoice to R. F. Downing

& Co., 47 Pearl Street, New York, and the other to Consignee.

5. Instruct the Forwarding Agent to consign goods on

Bill of Lading to R. F. Downing & Co., 47 Pearl Street, New York, and also insert on Bill of Lading “For transportation in Bond to*...

6. Instruct the Forwarding Agent to mail a copy of the

Bill of Lading to R. F. Downing & Co., 47 Pearl Street, New York, by steamer carrying the goods or by first Mail Steamer, and mail all other documents to address of Consignee.

NOTE.-It certified Invoice and Bill of Lading do not reach R. F. DOWNING & CO. as soon as goods arrive at New York, the goods will be sent to "General Order Warehouse" by Customs Officers, thereby incurring great expense and delay. If value of goods is less than $100 no Consular Invoice is required, and goods can go forward IN BOND without customs examination at New York; but a complete detail of goods and values must be produced.

* Insert Port of destination.


R. F. Downing & Co., New York, are expert customs brokers and forwar ers. They handle merchandise at minimum rates from factory to any point in the United States or Canada.

R. F. Downing & Co., by special arrangement, quote low rates, including all transportation charges, payment of duties and collection of accounts. Quick returns are made for accounts collected.

Correspondence invited on all subjects.


To Reduce Tariff Duties and to provide Revenue

for the Government, and for Other Purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, there shall be levied, collected, and paid upon all articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila) the rates of duty which are by the schedules and paragraphs of the dutiable list of this section prescribed, namely:


Schedule A-Chemicals, Oils, and Paints.

1. Acids: Boracic acid, 54 cent per pound; citric acid, 5 cents per pound; formic acid, 112 cents per pound; gallic acid, 6 cents per pound; lactic acid, 142 cents per pound; oxalic acid, 142 cents per pound; pyrogallic acid, 12 cents per pound; salicylic acid, 272 cents per pound; tannic acid and tannin, 5 cents per pound; tartaric acid, 342 cents per pound; all other acids and acid anhydrides not specially provided for in this section, 15 per centum ad valorem.

2. Acetic anhydrid, 21,2 cents per pound.
3. Acetone, 1 cent per pound.
4. Dried egg albumen, 3 cents per pound.

5. Alkalies, alkaloids, and all chemical and medicinal compounds, preparations, mixtures and salts, and com


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