Sivut kuvina

per lb.

..... per lb.

per lb.

per lb.


per lb.

IOC. 120.

per lb.


Argentine albata or German silver

25 p.c., a.v. Brass bars or pigs, old brass, yellow metal fit only for re-manufacture

ic. Bronze powder

12C. Bronze or Dutch metal in leaf

· per 100 leaves


Copper, Copper ores, on each pound of fine copper

{c. Old copper for re-manufacture..

IC. Regulus of copper and copper cement.

IC. Copper in plates, bars or ingots, not manufactured..

Itc. Copper in rolled plates, rods, pipes, sheathing.

35 p.c., a.v. Gold and Silver. Bullions and metal thread

30 p.c., a.v. Gold leaf

per packet of 500 leaves $2 Silver leaf.


Lead ore and lead dross

Provided that silver ore and all other ores con-

taining lead shall pay a duty of i}c. per lb. on

lead therein. In pigs and bars, molten and refuse.. In sheets, pipes, shot

2 c. Metallic mineral substances, metals unwrought, not specially provided for

20 p.C., a.v. Mica

35 P.C., a.v

Nickel, nickel oxide alloy.
Pens, metallic, except gold..

..per gross Penholder tips, holders, gold pens

30 p.c., a.v. Pins, metallic, including hair-pins, safety-pins, and hat, bonget, shawl, and belt-pins

30 p.c., a.v. Quicksilver

The flasks, bottles, or other vessels in which quicksilver is imported shall be subject to the same rate of duty as they would be subjected to if impo ted empty. Type metal

1dc. New types

25 p.c., a.v. Tin, black oxide, bar, block and pig, on and after January


Watches. Chronometers, box or ships....

TO P.C., a.v. Watches, cases, movement, glasses

25 p.c., a.v.
Zinc or Spelter.
Zinc, in blocks or pigs

In sheet
Old, for re-manufacture

Manufactures or wares not specially provided for, wholly
or in part of metal

45 p.c., a.v. SCHEDULE D.-WOOD AND MANUFACTURES OF. Timber hewn and sawed

10 p.C., a.V. Squared or sided

per cubic foot

Sawed boards, deals of hemlock, white wood, sycamore,
white pine and basswood

..... per 1,000 feet

$1 Sawed lumber, not provided for

Sawed lumber, if planed, for each side so planed ,

If planed, tongued and grooved

If planed on two sides, tongued and grooved
Cedar posts, ties, telegraph poles (after March 1, 1891)

20 p.c., a.v.
Sawed cedar, lignum vitæ, lancewood, ebony, box,
granadilla, mahogany, rosewood, satinwood, and all
cabinet woods

15 p.c., a.v. Veneers, manufactured .......

20 p.c, a.v. Pine clapboards...

·per 1,000 feet

$1 Spruce clapboards

$1 50C. Hubs, car blocks, gun blocks, all like blocks, rough hewn or sawed only

20 p.c., a.v.

....... per lb.

1, 1893

.. per lb.

· per lb.

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$1 50C.


· per 1,000 pieces
Pickets and palings
White pine shingles.

per 1,000
All other singles
Staves of wood of all kinds
Casks, barrels, packing boxes.
Chair cane or reeds
House or cabinet furniture and other manufactures of wood


13c. 10 P.C., 2. v 200. 300. ro P.C., 2.V. 30 p.c., a.v. 10 P.C., a.v. 35 p.c., a.v

That on and after July 1, 1891, and until July 1, 1905, there shall be paid from any moneys in the Treasury not otherwise appropriated, under the provision of section 3,689 of the Revised Statutes, to the producer of sugar testing not less than ninety degrees by the polariscope, from beets, sorghum or sugar cane, grown within the United States, or from maple sap produced in the United States, a bounty of two cents per pound; and upon such sugar testing less than ninety degrees by the polariscope and not less than eighty degrees, a bounty of one and three-fourths cents per pound under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe,

The producer of said sugar to be entitled to said bounty shall have first filed, prior to July 1 of each year, with the Commissioner of Internal Revenue a notice of the place of production, with a general description of the machinery and methods to be employed by him, with an estimate of the amount of sugar proposed to be produced in the current or next ensuing year, including the number of maple trees to be tapped, and an application for a licence to so produce, to be accompanied by a bond in a penalty, and with sureties to be approved by the Commissioner of Internal Revenue, conditioned that he will faithfully observe all rules and regulations that shall be prescribed for such manufacture and produc. tion of sugar.

The Commissioner of Internal Revenue, upon receiving the application and bond herein

before provided for, shall issue to the applicant a licence to produce sugar from sorghum, beets, or sugar cane grown within the United States, or from maple sap produced within the United States, at the place and with the machinery and by the methods described in the application ; but said licence shall not extend beyond one year from the date thereof.

No bounty shall be paid to any person engaged in refining sugars which have been imported into the United States, or produced in the United States upon which the bounty herein provided for has already been paid or applied for, por to any person unless he shall have first been licensed as herein provided, and only upon sugar produced by such persons from sorghum, beets, or sugar cane grown within the United States, or from maple sap produced within the United States. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall from time to time make all needful rules and regu. lations for the manufacture of sugar from sorghum, beets, or sugar cane grown within the United States, or from maple sap produced within the United States, and shall, under the direction of the Secretary of the Treasury, exercise supervision and inspection of the manufacture thereof.

And for the payment of these bounties the Secretary of the Treasury is authorised to draw warrants on the Treasurer of the United States for such sums as shall be necessary, which sums shall be certified to him by the Commissioner of Internal Revenue, by whom the bounties shall be disbursed, and no bounty sball be allowed or paid to any person licensed as aforesaid in any one year upon any quantity of sugar less than five hundred pounds.

That any person who shall knowingly refine or aid in the refining of sugar imported into the United States upon which the bounty herein provided for has already been paid or applied for, at the place described in the licence issued by the Commissioner of Internal Revenue, and any person not entitled to the bounty herein provided for who shall apply for or receive the same, shall be guilty of a misdemeanour, and, upon conviction thereof, shall pay a fine not exceeding $5,000, or be imprisoned for a period not exceeding five years, or both, in the discretion of the court.

All sugars above No. 13 Dutch standard in colour shall be classified by the Dutch standar of colour, and shall pay duty as follows, namely:

All sugars above No. 16 Dutch standard in colour shall pay one-tenth of one cent per pound in addition to the rate herein provided for, when exported from, or the product of any country, when and so long as such country pays, or shall hereafter pay, directly or indirectly, a bounty on the exportation of any such sugar which may be included in this grade, which is greater than is paid on raw sugars of a lower saccharine strength; and the Secretary of the Treasury shall prescribe suitable rules and regulations to carry this provision into effect ; and

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$4 50C.,

provided further, that all machinery purchased abroad and erected in a beet sugar factory and used in the production of raw sugar in the United States from beets produced therein shall be admitted duty free until the 1st day of July, 1892. Provided, that any duty collected on any of the above described machinery purchased abroad and imported into the United States for the uses above indicated since January 1, 1890, shall be refunded.

Sugar candy and all confectionery, including chocolate confectionery, made wholly or in part of sugar, valued at twelve cents or less per pound, and on sugars after being refined, when tinctured, coloured, or in any way adulterated, five cents per pound.

All other confectionery, including chocolate confectionery, not specially provided for in this Act, 50 p.c., a.v.

Glucose, or grape sugar, three-fourths of one cent, per pound.
Maple syrup, twenty cents per gallon.

That the provisions of the free list providing terms for the admission of im. ported sugars and molasses and for the payment of a bounty on sugars of domestic production shall take effect on April 1, 1891; provided that, on and after March 1, 1891, and prior to April 1, 1891, sugar not exceeding No. 16 Dutch standard in colour may be refined in bond without payment of duty; and such refined sugars may be transported in bond and stored in bonded warehouses at such points of destination as are provided in existing laws relating to the immediate transportation of dutiable goods in bond, under such rules and regu• lations as shall be prescribed

by the Secretary of the Treasury.
Leaf for Cigar Wrappers if not stemmed
If stemmed

$2 75C. All other tobacco leaf not stemmed


Tobacco manufactured.
Snuff and snuff flower
Cigars, cigarettes, and cheroots


Animals, Alive. Horses and mules

$30 Horses valued over $150

30 p.c., a.v. Cattle over one year

$10 Less than one year

• $2 Hogs

$1 50c. Sheep, one year old and npwards

$1 500. Less than one year old

75C. All other live animals

20 p.c., a.v. Breadstuffs and other Farinaceous Substances. Barley..

..per bushel of 48 lbs. Barley Malt

. per bushel of 34lbs. Barley, pearled, patent or hulled Buckwheat

per bushel of 48 lbs. 15C. Corn or maize

per bushel of 56 lbs.

150. Cornmeal..

..per bushel of 48 lbs.
Macaroni, vermicelli.

Rice, cleaned

1c. Paddy

c. Rice flour, meal and broken

{c. Rye.... Rye flour

ic. Wheat

25C. Wheat flour

25 p.c., a.v. Dairy Products. Butter and substitutes.

6c. Cheese

6c. Milk, fresh

5C. Preserved or condensed, including weight of packages Sugar of Milk.....


per head

per head

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30 45C. 20.

... per lb.


... per lb.
per bushel

per lb.

IC. 2C.

per bushel


per lb. per lb.

per bushel

per lb.

per gallon

per lb.


Farm and Field Products. Beans

per bushel of 60 lbs. Beans, peas, and mushrooms Broom corn.

.. per ton Cabbages..

.each Cider

per gallon Eggs

per dozen

· per gallon Hops..

... per lb. Onions

per bushel

per bushel of 60 lbs.

In papers or small packages
Plants, trees, shrubs, and vines..

· per bushel of 60 lbs.

40 P.C., a.v.


25 p.c., a.v.

20C. 15C. 40C. OC.

.. per ton

Peas, green

per bushel

per lb.

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Seeds. Castor beans or seeds..

per bushel of 50 lbs. Flaxseed, linseed, poppy seed, oil seed

56 ,
Garden seeds
Vegetables, prepared or preserved, including pickles and
sauces of all kinds

In natural state

30C. 20 p.c., a.v.

45 p.c., a.v. 25 p.c., a.v. 30 P.C., a.v. 30 p.c., 2.v.


per box

per box

.. per box

Anchovies and sardines in tin boxes, 5 inches by 4 and 31 inches deep

1oC. In half boxes, not more than 5 inches by 4 and 19 inches deep

In quarter boxes, not more than 4 inches by 34 and
if inches deep

In any other form

40 p.c., a.v. Fish, pickled, mackerel or salmon, pickled or salted.. per Ib.

Fresh, smoked, dried, or frozen.
Not otherwise provided for..

Ac. Herrings, pickled or salted..

fc. Fresh.. Fish, packed in cans or packages

30 p.c., a.v. Shellfish, in cans not exceeding 1 quart, per doz. cans

Exceeding one quart (in addition) per dozen for each

half quart or fraction (Provided that until June 30, 1891, such cans shall be admitted as now provided by law). (See "Year Book," 1890.)



.. per lb.


20. бос 2c. etc.

... per lb.

Fruits and Nuts-Fruits.
Apples, per bushel

Dried, desiccated, prepared..
Grapes, per barrel of 3 cu. feet
Plums and prunes
Oranges, lemons, limes, in pkgs, of if cu. feet or less, per

11 to 2 cu. ft., per pkg.
2 to 5 cu. ft., per pkg.

Over 5 cu. ft., for every additional cu. ft. or fraction
Oranges in bulk, per thousand
Lemons and limes in bulk, per thousand.
Boxes or barrels containing such oranges, lemons, or limes
Comfits, sweetmeats, and fruits preserved, jellies
Fruits preserved iu their own juices..
Orange peel and lemon peel, preserved or candiod

13с, 25C. 50C. IOC.

SI SOC. $1 5oC.

per lb.

30 p.c., a.v.

2c. 35 p.c., a.v. 30 p.c., a.v


.. per il

per Ib.

5C. 7.c. 3c. 6c. IC. idc. i c.

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Almonds, not shelled...

Filberts and Walnuts, not shelled

Peanuts, unshelled.

Nuts not specially provided for.

Meat Products.
Bacon and hams...
Beef, mutton, and pork
Meat not specially provided for

Extract of, not specially provided for

Extract, fluid
Poultry, live

Wool grease, including degras

Miscellaneous Products.
Chicory root, prepared
Chocolate (other than chocolate confectionery and chocolate

commercially known as sweetened chocolate..
Cocoa, prepared or manufactured.
Cocoa butter
Dandelion root and acorns, substitutes for coffee....

per lb.

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25 P.C., a.v.


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.. per lb.

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.. per 100 lbs.

1 .

. per Ib.


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Salt. Salt, in packages

In bulk.
(Provided that imported salt may be used in curing fish
and the duties be remitted, and further provided that ex.
porters of meat may use imported salt and have duties
refunded in amounts not less than $100.)
Starch, and substances fit for use as..
Dextrine, burnt starch, gum substitute

Mustard, ground or preserved
Cayenne pepper, unground..

7 c. There shall be allowed on the imported tin-plate used in the manufacture of cans, boxes, packages, and all other articles of tinware exported, either empty or filled with domestic products, a drawback equal to the duty paid on such tin. plate, less one per cent. of such duty, which shall be retained for the use of the United States.


:per gallon


Spirits. Anhydrous alcohol...

per gallon

$2 50C. Brandy and spirits distilled..

2 50C. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon, and the standard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating to internal revenue, but any brandy or other spiritu. ous liquors, imported in casks of less than fourteen gallons, shall be forfeited to the United States, provided, that it shall be lawful for the Secretary of the Treasury to authorise the ascertainment of the proof of wines, cordials or other liquors, by distillation or otherwise, in case where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations.

On all compounds or preparations of which distilled spirits are a component part of chief value, not specially provided for in this Act, there shall be levied a duty not less than that imposed upon distilled spirits.

Cordials, liquors, arrack, absinthe, kirchwasser, ratafia and other spirituous beverages or bitters of all kinds containing spirits, per gallon, $2 50c.

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; but it shall be increased in proportion for any greater strength

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