sand and fifteen per centum ad valorem; butchers' and packers' skewers of wood, forty cents per thousand. 214. Porch and window blinds, baskets, curtains, shades,. or screens of bamboo, wood, straw, or compositions of wood, not specially provided for in this section, thirtyfive per centum ad valorem; if stained, dyed, painted, printed, polished, grained, or creosoted, forty per centum ad valorem. 215. House or cabinet furniture wholly or in chief value of wood, wholly or partly finished, and manufactures of wood or bark, or of which wood or bark is the component material of chief value, not specially provided for in this section, thirty-five rer centum ad valorem. SCHEDULE E. 216. Sugars not above number sixteen Dutch standard in color, tank bottoms, syrups of cane juice, melada, concentrated melada, concrete and concentrated molasses, testing by the polariscope not above seventy-five deSugar, Molasses and grees, ninety-five one-hundredths of one cent per pound, and Manufactures of. for every additional degree shown by the polariscopic test, thirty-five one-thousandths of one cent per pound additional, and fractions of a degree in proportion; and on sugar above number sixteen Dutch standard in color, and on all sugar which has gone through a process of refining, one cent and ninety one-hundredths of one cent per pound; molasses testing not above forty degrees, twenty per centum ad valorem; testing above forty degrees and not above fifty-six degrees, three cents per gallon; testing above fifty-six degrees, six cents per gallon; sugar drainings and sugar sweepings shall be subject to duty as molasses or sugar, as the case may be, according to polariscopic test. 217. Maple sugar and maple syrup, four cents per pound; glucose or grape sugar, one and one-half cents per pound; sugar cane in its natural state, or unmanufactured, twenty per centum ad valorem. 218. Saccharine, sixty-five cents per pound. 219. Sugar candy and all confectionery not specially provided for in this section, valued at fifteen cents per pound or less, and on sugars after being refined, when tinetured, colored or in any way adulterated, four cents per pound and fifteen per centum ad valorem; valued at more than fifteen cents per pound, fifty per centum ad valorem. The weight and the value of the immediate coverings, other than the outer packing case or other covering, shall be included in the dutiable weight and the value of the merchandise. SCHEDULE F. 220. Wrapper tobacco, and filler tobacco when mixed or packed with more than fifteen per centum of wrapper tobacco, and all leaf tobacco the product of two or more countries or dependencies when mixed or packed together, if unstemmed, one dollar and eighty-five cents per pound; if stemmed, two dollars and fifty cents per pound; filler tobacco not specially provided for in this section, if unstemmed, thirty-five cents per pound; if stemmed, fifty cents per pound. Tobacco and 221. The term wrapper tobacco as used in this section means that quality of leaf tobacco which is suitable for cigar wrappers, and the term filler tobacco means all other leaf tobacco. Collectors of customs shall not permit entry to be made, except under regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco, unless the invoices of the same shall specify in detail the character of such tobacco, whether wrapper or filler, its origin and quality. In the examination for classification of any imported leaf tobacco, at least one bale, box, or package in every ten, and at least one in every invoice, shall be examined by the appraiser or person authorized by law to make such examination, and at least ten hands shall be examined in each examined bale, box, or package. 222. All other tobacco, manufactured or unmanufactured, not specially provided for in this section, and scrap tobacco, fifty-five cents per pound. 223. Snuff and snuff flour, manufactured of tobacco, ground dry, or damp, and pickled, scented, or otherwise, of all descriptions, fifty-five cents per pound. 224. Cigars, cigarettes, cheroots of all kinds, four dollars and fifty cents per round and twenty-five per centum ad valorem, and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. 225. SCHEDULE G. Cattle, if less than one year old, two dollars per head; all other cattle if valued at not more than fourteen dollars per head, three dollars and seventyfive cents per head; if valued at more than fourteen dollars Agricultural Products per head, twenty-seven and one-half per centum ad and Provisions. valorem. 226. Swine, one dollar and fifty cents per head. 227. Horses and mules, valued at one hundred and fifty dollars or less per head, thirty dollars per head; if valued at over one hundred and fifty dollars, twenty-five per centum ad valorem. 228. Sheep, one year old or over, one dollar and fifty cents per head; less than one year old, seventy-five cents per head. 229. All other live animals, not specially provided for in this section, twenty per centum ad valorem. 230. Barley, thirty cents per bushel of forty-eight pounds. 231. Barley malt, forty-five cents per bushel of thirty-four pounds. 232. Barley, pearled, patent, or hulled, two cents per pound. 233. Broom corn, three dollars per ton. 234. Buckwheat, fifteen cents per bushel of forty-eight pounds; buckwheat flour, twenty-five per centum ad valorem. 235. Corn or maize, fifteen cents per bushel of fifty-six pounds. 236. Cornmeal, forty cents per one hundred pounds. 237. Macaroni, vermicelli, and all similar preparations, one and one-half cents per pound. 238. Oats, fifteen cents per bushel, 239. Oatmeal and rolled oats, one cent per pound; oat hulls, ten cents per hundred pounds. 240. Rice, cleaned, two cents per pound; uncleaned rice, or rice free of the cuter hull and still having the inner cuticle on, one and one-fourth cents per pound; rice flour, and rice meal, and rice broken which will pass through a number twelve wire sieve of a kind prescribed by the Secretary of the Treasury, one-fourth of one cent per pound; paddy, or rice having the outer hull on, three-fourths of one cent pcr pound. 241. Rye, ten cents per bushel; rye flour, one-half of one cent per pound. 242. Wheat, twenty-five cents per bushel. 243. Wheat flour, and semolina, twenty-five per centum ad valorem. 244. Biscuits, bread, wafers and similar articles, not specially provided for in this section, twenty per centum ad valorem; biscuits, wafers, cakes and other baked articles, by whatever name known, composed in whole or in part Biscuits. of eggs, or any kind of flour or meal, or other material, when sweetened with sugar, honey, molasses, or other material, or combined with chocolate, nuts, fruit, or confectionery of any kind, or both so sweetened and combined, and without regard to the component material of chief value, valued at fifteen cents per pound or less, three cents per pound and fifteen per centum ad valorem; valued at more than fifteen cents per pound, fifty per centum ad valorem. 245. Butter, and substitutes therefor, six cents per pound. 246. Cheese, and substitutes therefor, six cents per pound. 247. Milk, fresh, two cents per gallon; cream, five cents per gallon. 248. Milk, preserved or condensed, or sterilized by heating or other processes, including weight of immediate coverings, two cents per pound; sugar of milk, five cents per pound. 249. Beans, forty-five cents per bushel of sixty pounds. 250. Beets, twenty-five per centum ad valorem; sugar beets, ten per centum ad valorem. 251. Beans, peas, mushrooms and truffles, prepared or preserved, or contained in tins, jars, bottles, or similar packages, two and one-half cents per pound, including the weight of immediate coverings; mushrooms, cut, sliced, or dried, in undivided packages containing not less than five pounds, two and one-half cents per pound. 252. Vegetables, if cut, sliced or otherwise reduced in size, or if parched or roasted, or if pickled, or packed in salt, brine, oil, or prepared in any way, any of the foregoing not specially provided for in this secton, and bean stick or bean cake, miso, and similar products, forty per centum ad valorem. Pickles, including nuts, sauces of all kinds, not specially provided for in this section, and fish paste or sauce, forty per centum ad valorem. 253. . 256. 257. Eggs, not specially provided for in this section, five cents per dozen. Eggs. dried, fifteen cents per pound; eggs, yolk of, twenty-five per centum ad valorem; albumen, egg or blood, three cents per pound; dried blood, when soluble, one and one-half cents per pound. 258. Hay, four dollars per ton. 259. Honey, twenty cents per gallon, 260. Hops, sixteen cents per pound; hop extract and lupulin, fifty per centum ad valorem. 261. Onions, forty cents per bushel of fifty-seven pounds; garlic, one cent per pound. 262. Peas, green, in bulk or in barrels, sacks or similar packages, twentyfive cents per bushel of sixty pounds; seed peas, forty cents per bushel of sixty pounds; peas, dried, not specially provided for in this section, twenty-five Peas. cents per bushel; split peas, forty-five per bushel of sixty pounds; peas in cartons, papers or other small packages, one cent per pound. 263. Orchids, palms, azaleas, and all other decorative or greenhouse plants and cut flowers, preserved or fresh, twenty-five per centum ad valorem; lily-of-the-valley pips, tulip, narcissus, begonia and gloxinia bulbs, one dollar per thousand; hyacinth, astilbe, dielytra, and lily-of-the-valley clumps, two dollars and fifty cents per thousand; lily bulbs and calla bulbs, five dollars per thousand; peony, iris kaempferii orgerinanica, canna, dahlia, and amaryllis bulbs, ten dollars per thousand; all other bulbs, bulbous 100ts or corms which are cultivated for their flowers or foliage, fifty cents per thousand. 264. Stocks, cuttings or seedings of Myrebolan plum, Mahaleb or Mazzard cherry, Monetti multiflora and brier rose, three years old or less, one dollar per thousand plants; stocks, cuttings or seedlings of pear, apple, quince and the Saint Julien plum three years old or less, two dollars per thousand plants; rose plants, budded, grafted, or grown on their own roots, four cents each; stocks, cuttings and seedlings of all fruit and ornamental trees, deciduous and evergreen shrubs and vines, and all trees, shrubs, plants and vines commonly known as nursery or greenhouse stock, not specially provided for in this section, twenty-five per centum ad valorem. 265. Potatoes, twenty-five cents per bushel of sixty pounds. 266. Seeds: Castor beans or seeds, twenty-five cents per bushel of fifty pounds; flaxseed or linseed and other oil seeds not specially provided for in this section, twentyfive cents per bushel of fifty-six pounds; poppy seed, fifteen cents per bushel; mushroom spawn and spinach seed, one cent per pound; beet, except sugar beet, carrot, corn salad, parsley, parsnip, radish, turnip and rutabaga seed, four cents per pound; cabbage, collard, kale and kohlrabi seed, eight cents per pound; egg plant and pepper seed, twenty cents per pound; seeds of all kinds not specially provided for in this section, ten cents per pound. 267. Straw, one dollar and fifty cents per ton. 268. 269. Teazels, thirty per centum ad valorem. Vegetables in their natural state, not specially provided for in this section, twenty-five per centum ad valorem. 270. Fish (except shellfish), by whatever name known, packed in oil, in bottles, jars, kegs, tin boxes, or cans, shall be dutiable as follows: When in packages containing seven and one-half cubic inches or less, one and one-half Fish. cents per bottle, jar, keg, box, or can; containing more than seven and one-half and not more than twenty-one cubic inches, two and one-half cents per bottle, jar, keg, box, or can; containing more than twenty-one and not more than thirty-three cubic inches, five cents per bottle, jar, keg, box, or can; containing more than thirty-three and not more than seventy cubic inches, ten cents per bottle, jar, keg, box, or can; all other fish, except shellfish, in tin packages, thirty per centum ad valorem; fish in packages, containing less than one-half barrel, and not specially provided for in this section, thirty per centum ad valorem; caviar, and other preserved roe of fish, thirty per centum ad valorem. 271. Fresh water fish not specially provided for in this section, one-fourth of one cent per pound. 272. Herrings, pickled or salted, smoked or kippered, one-half of one cent per pound; herrings, fresh, one-fourth of one cent per pound; eels and smelts, fresh or frozen, three-fourths of one cent per pound. 273. Fish, fresh, smoked dried, salted, pickled, frozen, packed in ice or otherwise prepared for preservation, not specially provided for in this section, three-fourths of one cent per pound; fish, skinned or boned, one and one-fourth cents per pound; mackerel, halibut, or salmon, fresh, pickled, or salted, one cent per pound. 274. Apples, peaches, quinces, cherries, plums and pears, green or ripe, twenty-five cents per bushel; berries, edible, in their natural condition, one cent per quart; cranberries, twenty-five per centum ad valorem; all edible Fruits. fruits, including berries, when dried, desiccated, evaporated, or prepared in any manner, not specially provided for in this section, two cents per pound; comfits, sweetmeats, and fruits of all kinds preserved or packed in sugar, or having sugar added thereto, or preserved or packed in molasses, spirits, or their own juices, if containing no alcohol, or containing not over ten per centum of alcohol, one cent per pound and thrty-five per centum ad valorem; if containing over ten per centum of alcohol and not specially provided for in this section, thirty-five per centum ad valorem and in addition two dollars and fifty cents per proof gallon on the alcohol contained therein in excess of ten per centum; jellies of all kinds, thirty-five per centum ad valorem; pineapples preserved in their own juice, not having sugar, spirits, or molasses added thereto, twenty-five per centum ad valorem. 275. Figs, two and one-half cents per pound; plums, prunes and prunelles, two cents per pound; raisins and other dried grapes, two and one-half cents per pound; dates, one cent per pound; currants, Zante or other, two cents per pound; olives, in bottles, jars, kegs, tins, or other packages containing less than five gallons each, twenty-five cents per gallon; otherwise, fifteen cents per gallon. 276. Grapes in barrels or other packages, twenty-five cents per cubic foot of capacity of barrels or packages. 277. Lemons, one and one-half cents per pound; oranges, limes, grapefruit, shaddocks, or pomelos, one cent per pound. 278. Orange peel or lemon peel, preserved, candied, or dried, and cocoanut meat or copra desiccated, shredded, cut, or similarly prepared, two cents per pound; citron or citron peel, preserved, candied, or dried, four cents per pound. 279. Pineapples in barrels and other packages, eight cents per cubic foot of the capacity of barrels or packages; in bulk, eight dollars per thousand. 280. Almonds, not shelled, four cents per pound; clear almonds, shelled, six cents per pound; apricot and peach kernels, four cents per pound. Nuts. 281. Filberts and walnuts of all kinds, not shelled, three cents per pound; shelled, five cents per pound. 282. Peanuts or ground beans, unshelled, one-half of one cent per pound; shelled, one cent per pound. 283. Nuts of all kinds, shelled or unshelled, not specially provided for in this section. one cent per pound; but no allowance shall be made for dirt or other impurities in nuts of any kind, shelled or unshelled. 284. Bacon and hams, four cents per pound. 285. Fresh beef, veal, mutton, lamb, pork and venison and other game, except birds, one and one-half cents per pound. 286. Meats of all kinds, prepared or preserved, not specially provided for in this! section, twenty-five per centum ad valorem. 287. Extract of meat, not specially provided for in this section, thirty-five cents per pound; fluid extract of meat, fifteen cents per pound, but the dutiable weight of the extract of meat and of the fluid extract of meat shall not include the weight of the packages in which the same is imported. 288. Lard, one and one-half cents per pound, 289. Poultry, live, three cents per pound; dead, five cents per pound. 290. Tallow, one-half of one cent per pound; wool grease, including that known commercially as degras or brown wool grease, crude and not refined, or improved in value or condition, one-fourth of one cent per pound; refined, or improved in value or condition, and not specially provided for in this section, one-half of one cent per pound. 291. Chicory root, raw, dried, or undried, but unground, one and one-half cents per pound; chicory root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, and not specially provided for in this section, three cents per pound. 292. Chocolate and cocoa, prepared or manufactured, not specially provided for in this section, valued at not over fifteen cents per pound, two and one-half cents per pound; valued above fifteen and not above twenty-four cents Chocolate. per pound, two and one-half cents per pound, and ten per centum ad valorem; valued above twenty-four and not above thirty-five cents per pound, five cents per pound and ten per centum ad valorem; valued above thirtyfive cents per pound, fifty per centum ad valorem. The weight and value of all coverings other than plain wooden shall be included in the dutiable weight and value of the foregoing merchandise; powerdered cocoa, unsweetened, five cents per pound. 293. Cocoa butter or cocoa butterine, refined, deodorized cocoanut oil and all substitutes for cocoa butter, three and one-half cents per pound. 294. Dandelion root and acorns prepared, and articles used as coffee, or as substitutes for coffee not specially provided for in this section, two and one-half cents per pound. 295. Salt in bags, sacks, barrels or other packages, eleven cents per one hundred pounds; in bulk, seven cents per one hundred pounds: Provided, That imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries and in curing fish on the shores of the navigable waters of the United States under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used for either of the purposes stated in this proviso, the duties on the same shall be remitted: Provided further, That exporters of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, have, refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than one hundred dollars. 296. Starch, made from potatoes, one and one-half cents per pound; all other starch, including all preparations, from whatever substance produced, fit for use as starch, one cent per pound. 297. Dextrine, dextrine substitutes, soluble starch or chemically treated starch, burnt starch, gum substitute or British gum, one and one-half cents per pound. 298. Spices: Mustard, ground or prepared, in bottles or otherwise, ten cents per pound; capsicum or red pepper, or cayenne pepper, two and one-half cents per pound; sage, one cent per pound; spices, not specially provided for in this section, three cents per pound. 299. Vinegar, seven and one-half cents per proof gallon. The standard proof for vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar. SCHEDULE H. 300. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this section, two dollars and sixty cents per proof gallon. Spirits, Wines and 301. 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: Provided, That it shall be lawful for the Secretary of the Treasury, in his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liquors, by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations: And provided further, That any brandy or other spirituous or distilled liquors imported in any sized cask, bottle, jug, or other packages, of or from any country, dependency, or province under whose laws similar sized casks, bottles, jugs or other packages of distilled spirits, wine, or other beverage put up or filled in the United States are denied entrance into such country, dependency, or province, shall be forfeited to the United States; and any brandy or other spirituous or distilled liquor imported in a cask of less capacity than ten gallons from any country shall be forfeited to the United States. 302. On all compounds or preparations of which distilled spirits are a component part of chief value there shall be levied a duty not less than that imposed upon distilled spirits. 303. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and other spirituous beverages or bitters of all kinds, containing spirits, and not specially provided for in this section, two dollars and sxty cents per proof gallon. 304. 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 than the strength of first proof, and all imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar and seventy-five cents per gallon. 305. Bay rum or bay water, whether distilled or compounded, of first proof, and in proportion for any greater strength than first proof, one dollar and seventy-five cents per gallon. 306. Champagne and all other sparkling wines, in bottles containing each not more than one quart and more than one pint, nine dollars and sixty cents per dozen; containing not more than one pint each and more than oneChampagnes. half pint, four dollars and eighty cents per dozen; containing onehalf pint each or less, two dollars and forty cents per dozen; in bottles or other vessels containing more than one quart each, in addition to nine dollars and sixty cents per dozen bottles, on the quantity in excess of one quart, at the rate of three dollars per gallon; but no separate or additional duty shall be levied on the bottles. 307. Still wines, including ginger wine or ginger cordial, vermuth and rice wine or sake, and similar beverages not specially provided for in this section, in casks or packages other than bottles or jugs, if containing fourteen per centum or less of absolute alcohol, forty-five cents per gallon; if containing more than fourteen per centum of absolute alcohol, sixty cents per gallon. In bottles or jugs, per case of one dozen bottles or jugs, containing each not more than one quart and more than one pint, or twenty-four bottles or jugs containing each not more than one pint, one dollar and eighty-five cents per case; and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of six cents per pint or fractional part thereof, but no separate or additional duty shall be assessed on the bottles or jugs: Provided. That any wines, ginger cordial or vermouth imported containing more than twenty-four per centum of alcohol shall be classed as spirits and pay duty accordingly: And provided further, That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Wines, cordials, brandy, and other spirituous liquors, including bitters of all kinds, and bay rum or bay water, imported in bottles or jugs, shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs, and in addition thereto, duty shall be collected on the bottles or jugs at the rates which would be chargeable thereon if imported empty. The percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe. 308. Ale, porter, stout and beer, in bottles or jugs, forty-five cents per gallon, but no separate or additional duty shall be assessed on the bottles Ales. or jugs; otherwise than in bottles or jugs, twenty-three cents per gallon. 309. Malt extract, fluid, in casks, twenty-three cents per gallon; in bottles or jugs, forty-five cents per gallon; solid or condensed, forty-five percentum ad valorem. 310. Cherry juice and prune juice, or prune wine, and other fruit juices, and fruit syrup, not specially provided for in this section, containing no alcohol or not more than eighteen per centum of alcohol, seventy cents per gallon; if containing more than eighteen per centum of alcohol, seventy cents per gallon and in addition thereto two dollars and seven cents per proof gallon on the alcohol contained therein. 311. Ginger ale, ginger beer, lemonade, soda water, and other similar beverages containing no alcohol, in plain green or colored, moulded or pressed, glass bottles, containing each not more than three-fourths of a pint, eighteen cents per dozen; containing more than three-fourths of a pint each and not more than one and one-half pints, twenty-eight cents per dozen; but no separate or additional duty shall be assessed on the bottles; if imported otherwise than in plain green or colored, moulded or pressed, glass bottles, or in such bottles containing more than one and one-half pints each, fifty cents per gallon, and in addition thereto duty shall be collected on the bottles, or other coverings, at the rates which would be chargeable thereon if imported empty. Beverages not specially provided for containing not more than two per centum of alcohol shall be assessed for duty under this paragraph. 312. All mineral waters and all imitations of natural mineral waters, and all artificial mineral waters not specially provided for in this section, in bottles or jugs, containing not more than one pint, twenty cents per dozen Mineral Waters. bottles. If containing more than one pint and not more than one quart, thirty cents per dozen bottles; if imported in bottles or in jugs containing more than one quart, twenty-four cents per gallon. If imported otherwise than in bottles or jugs, eight cents per gallon; and in addition thereto, on all of the foregoing, duty shall be collected upon the bottles or other containers at one third of the rates that would be charged thereon if imported empty or separately. |