Bolts for railways and bolts of wrought iron subject to duty of 117. 13s. 4d. per ton. Bolts of brass and of iron, other than ght iron, 351. for every 1001. of their declared value. (See also note (p. 219) to Metal Sheathing.)

36247.

G

"Books exported and bound abroad are liable to duty on their full value on their return. The assessment of duty can' restricted to the value of the binding done abroad.

"Books and tracts imported for distribution are subject to duty.

"A distinction is made between books imported in good faith, to be used by Sunday Schools (which do not pay ary and books imported for distribution among the scholars thereof (which are subject to the ordinary rate of 25 per cent). one case, the books remain the property of the Schools; in the other they become the property of the scholars." T Treasury Regulations of 1857, p. 598, where a different decision is made as to books imported for distribution a students of a college as premiums.]

Bocks imported by religious societies for distribution do not come within this provision.

Bibles and other books imported in good faith for the use of Sunday schools in the United States admitted free of ca requisite proof. But if for distribution among the scholars, they are subject to duty.

66

as household effects or libraries,
or parts of libraries, in use of
persons and families from
foreign countries, if used abroad
by them at least one year and
not intended for any other per-
son or persons, and not for sale
as personal effects of persons
arriving in the United States,
"not merchandise," and not ex-
ceeding in value what is usual
for a person to carry with him
for actual use

professional, of persons arriving
in the United States
blank memorandum, with fine
leather covers, elastic band
fastening, &c., as manufactures
of leather not otherwise pro-
vided for
*(not more than two copies in any
one invoice) specially imported
in good faith, for the use or
by the order of any academy,
college, school, or seminary of
learning, or for the use of any
society incorporated or esta-
blished for philosophical, liter-
ary, or religious purposes, or
for the encouragement of the
fine arts

25 per cent.

--

Free.

Free.

Free.

£ S. d.

25 per cent.

Printed music, in books or otherwise, is not entitled to free entry when imported for the use of any legally incorporated institution or society.

Exemption not restricted to single copies of books.

"Books invoiced as metallic memorandum books,' or 'metallic books with flap and band.' containing a few 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.""

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.

Tracts and pamphlets consigned to one for free distribution in his travels as an evangelist, are dutiable. Books sent out of the United States to be bound, are liable to duty on their full value on their return. * By the words "two copies in any one invoice," is meant two copies of each publication so invoiced.

* Diamonds that are unfit (from imperfection) for jewellery are sold under the technical name of bort. They are crushed and

used by lapidaries, the splinters being made into drills for piercing excessively hard substances.

†This is in addition to the duty leviable on the brandy, &c. which the bottle contains. (See page 102 et seq.)

“A bird musical box, being a gold snuff box with a musical attachment, held to be a manufacture of gold, and liable to duty accordingly."