82. All coal-tar colors or dyes, by whatever name known and not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1350.) 83. All preparations of coal-tar, not colors or dye, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1816.)

84. Logwood and other dyewoods, extracts and decoctions of, ten per centum ad valorem. (1359.)

85. Ultramarine, five cents per pound. (1362.)

86. Turpentine, spirits of, twenty cents per gallon. (1441.)

87. Colors and paints, including lakes, whether dry or mixed, or ground with water or oil, and not specially enumerated or provided for in this act, twentyfive per centum ad valorem. (1366.)

88. The pigment known as bone black, and ivory-drop black, and bone char, twenty-five per centum ad valorem. (1205.)

89. Ocher and ochery earths, umber and umber earths, and sienna and sienna earths, when dry, one-half of one cent per pound; (1360.) when ground in oil, one and one-half cents per pound. (1360.)

90. Zinc, oxide of, when dry, one and one-fourth cent per pound. (1367.) 91. Zinc, oxide of, when ground in oil, one and three-fourths cent per pound. (1367.)

92. All preparations known as essential oils, expressed oils, distilled oils, rendered oils, alkalis, alkaloids, and all combinations of of any of the foregoing, and all chemical compounds and salts, by whatever name known, and not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1344-5-6.)

93. Preparations: all medicinal preparations known as cerates, conserves, decoctions, emulsions, extracts, solid or fluid; infusions, juices, liniments, lozenges, mixtures, mucilages, ointments, oleo-resins, pills, plasters, powders, resins, suppositories, sirups, vinegars, and waters, of any of which alcohol is not a component part, and which are not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1332.)

94. *All barks, beans, berries, balsams, buds, bulbs, and bulbous roots, and excrescences, such as nutgalls, fruits, flowers, dried fibers, grains, gums, and gum-resins, herbs, leaves, lichens, mosses, nuts, roots and stems, spices, vegetables, seeds (aromatic, not garden seeds), and seeds of morbid growth, weeds, woods used expressly for dyeing, and dried insects, any of the foregoing of which are not edible, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this act, ten per centum ad valorem. (1196, 1262, 1491, 1594.)

95. All non-dutiable crude minerals, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, not specially enumerated or provided for in this act, ten per centum ad valorem. (1464-67-76-80-84, 1501-20-22-29-30-33-38-45-47-72-93, 1634-40-46-50-58 -63-71-92-93-94-96, 1712-14-19-32-66-70-77-88, 1802-5.)

96. All ground or powdered spices not specially enumerated or provided for in this act, five cents per pound. (1114 to 1125.)

97. All earth or clays, unwrought or unmanufactured, not specially enumerated or provided for in this act, one dollar and fifty cents per ton. (938, 940, 1334, 1816.)

98.

Sa.

a. All earths or clays, wrought or manufactured, not specially enumer ated or provided for in this act, three dollars per ton. (908, 939.) b. China clay, or kaoline, three dollars per ton. (939.)

99. Proprietary preparations, to wit: All cosmetics, pills, powders, troches, or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils or preparations or compositions recommended to the public as proprietary articles, or prepared according to some private formula, as remedies or specifics for any disease or diseases, or affections whatever, affecting the human or animal body, (1397,)

*See note to paragraph 636 Post.

including all toilet preparations whatever, used as applications to the hair, mouth, teeth, or skin, (1268.) not specially enumerated or provided for in this act, fifty per centum ad valorem.

Alcoholic preparations:

100. Alcoholic perfumery, including cologne water, two dollars per gallon and fifty per centum ad valorem. (1268.)

101. Distilled spirits, containing fifty per centum of anhydrous alcohol, one dollar per gallon. (982, 985.)

102. Alcohol, containing ninety-four per cent. anhydrous alcohol, two dollars per gallon. (982.)

103. Alcoholic compounds, not otherwise specially enumerated or provided for, two dollars per gallon for the alcohol contained and twenty-five per centum ad valorem. (983.)

104. Chloroform, fifty cents per pound. (1234.)

105. Collodion, and all compounds of pyroxyline, by whatever name known, fifty cents per pound; rolled or in sheets, but not made up into articles, sixty cents per pound, and when in finished or partly finished articles, sixty cents per pound and twenty-five per centum ad valorem. (1244.)

106. Ether, sulphuric, fifty cents per pound. (1244.)

107. Hoffman's anodyne, thirty cents per pound. (1304.)

108. Iodoform, two dollars per pound. (1332.)

109. Acid, tannic, (1182.) and tannin, (1434.) one dollar per pound.

110. Ether, nitrous, spirits of, thirty cents per pound. (1304.)

111. Santonine, three dollars per pound. (1413.)

112. Amylic alcohol, or fusel oil, ten per centum ad valorem. (1284.)

113. Oil of Cognac, or œnanthic ether, four dollars per ounce. (1344.)

114. Fruit ethers,* oils, or essences, two dollars and fifty cents per pound. (1280.)

115. Oil or essence of rum, fifty cents per ounce. (1268.)

116. Ethers of all kinds, not specially enumerated or provided for in this act, one dollar per pound. (1244.)

117. Coloring for brandy, fifty per centum ad valorem. (1245.)

118. Preparations: All medicinal preparations known as essences, ethers, extracts, mixtures, spirits, tinctures, and medicated wines, of which alcohol is a component part, not specially enumerated or provided for in this act, fifty cents per pound. (1244, 1332.)

119. Varnishes of all kinds, forty per centum ad valorem; and on spirit varnishes, one dollar and thirty-two cents additional per gallon. (1446.)

120. Opium, crude, containing nine per cent. and over of morphia, one dollar per pound. The importation of opium, containing less than nine per cent. morphia is hereby prohibited. (1347.)

121. Opium, prepared for smoking, and all other preparations of opium not specially enumerated or provided for in this act, ten dollars per pound; but opium prepared for smoking, and other preparations of opium deposited in bonded warehouses shall not be removed therefrom for exportation without payment of duties, and such duties shall not be refunded.§ (1347.)

122. Opium, aqueous extract of, for medicinal uses, and tincture of, as laudanum, and all other liquid preparations of opium, not specially enumerated or provided for in this act, forty per centum ad valorem. (1332.)

*This includes "so-called" amyle of oxyd, "consisting of acetic, kalorianic, and butyric amylic ether, made from fusel oil, to be used as pear, apple, and pine-apple essences respectively." (May 25, 1872. N.Y. Syn. Ser. 1129.)

Opium is not entitled to the privilege of repacking in bond. (May 27, 1870. R. & Co. Syn. Series, 672.) This rate of duty is limited to opium prepared for smoking, and to all other preparations of opium which retain the form of opium and are used for like purposes, and does not extend to any fluid, proprietary, or patent medicine. (Nov. 21, 1871. N. Y. Syn. Series, 962.)

It is the intention of this provision to prevent the exportation of such articles, without payment of duties, to foreign countries, whence they could be smuggled into the United States, and collectors will therefore not allow said articles to be exported to ports or places in the Pacific, or on the Pacific coast, either from warehouse, or from the importing vessel, which may, under certain circumstances, as specified in Article 85, of Part V, of the Regulations, be constituted the warehouse, but will require them to be duly landed and placed in warehouse whence they can only be removed on payment of duty. (Jan. 6, 1871. San Fr. Syn. Series, 776.)

123. Morphia or morphine, and all salts thereof, one dollar per ounce. (1337.)

SCHEDULE B.-EARTHENWARE AND GLASSWARE.

124. Brown earthenware, common stoneware, gas-retorts, and stoneware not ornamented, twenty-five per centum ad valorem. (933.)

125. China, porcelain, parian, and bisque, earthen, stone, and crockery ware, including plaques, ornaments, charms, vases, and statuettes, painted, printed, or gilded, or otherwise decorated or ornamented in any manner, sixty per centum ad valorem. (934-5.)

126. China, porcelain, parian, and bisque ware, plain white, and not ornamented or decoratad in any manner, fifty-five per centum ad valorem. (935.)

127. All other earthen, stone, and crockery ware, white, glazed, or edged, composed of earthy or mineral substances, not specially enumerated or provided for in this act, fifty-five per centum ad valorem. (935.)

128. Stoneware, above the capacity of ten gallons, twenty per centum ad valorem. (936.)

129. Encaustic tiles, thirty-five per centum ad valorem. (1266.)

130. Brick, fire brick, and roofing and paving tile, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1213.)

131. Slates, slate pencils, slate chimney-pieces, mantels, slabs for tables, and all other manufactures of slate, thirty per centum ad valorem. (937.) 132. Roofing-slates, twenty-five per centum ad valorem. (937.)

133. Green and colored glass bottles, vials, demijohns and carboys (covered or uncovered), pickle or preserve jars, and other plain, moulded, or pressed green and colored bottle glass, not cut, engraved, or painted, and not specially enumerated or provided for in this act, one cent per pound; (946.) if filled, and not otherwise in this act provided for, said articles shall pay thirty per centum ad valorem in addition to the duty on the contents. (953–4.)

134. Flint and lime glass bottles and vials, and other plain, moulded, or pressed flint or lime glassware, not specially enumerated or provided for in this act, forty per centum ad valorem; (946.) if filled, and not otherwise in this act provided for, said articles shall pay, exclusive of contents, forty per centum ad valorem in addition to the duty on the contents. (953-4.)

*

135. Articles of glass, cut, engraved, painted, colored, printed, stained, silvered, or gilded, not including plate-glass, silvered, or looking glass plates, forty-five per centum ad valorem. (947.)

136. All glass bottles, and decanters, and other like vessels of glass, shall, if filled, pay the same rates of duty, in addition to any duty chargeable on the contents, as if not filled, except as in this act otherwise specially provided for. (953-4.)

137. Cylinder and crown glass, polished, not exceeding ten by fifteen inches square, two and one-half cents per square foot; above that, and not exceeding sixteen by twenty-four inches square, four cents per square foot; above that, and not exceeding twenty-four by thirty inches square, six cents per square foot; above that, and not exceeding twenty-four by sixty inches square, twentycents per square foot; all above that, forty cents per square foot. (949.)

138.

(a. Unpolished cylinder, crown, and common window-glass, not exceeding ten by fifteen inches square, one and three-eighths cents per pound; above that, and not exceeding sixteen by twenty-four inches square, one and seven-eightlis cents per pound; above that, and not exceeding twenty-four by thirty inches square, two and three-eighths cents per pound; all above that, two and seven-eighths cents per pound. (948.)

"Under the act of 1846, glass tumblers, the bottoms of which had been smoothed or polished, or the sides of which had been ornamented by cutting or grinding, were liable to the duty on cut glass." (Binns vs. Lawrence, 12 How., 9.)

"Plain glass goblets, the bottom of which is smoothed by grinding, or, in other words, punted, were held to be glass cut, according to the decision in Binns vs. Lawrence." (Feb. 23, 1861, Boston.) Same decision as to photographic baths and dippers. (Feb. 23, 1861, N. Y.

138. b. Provided, That unpolished cylinder, crown, and common windowglass, imported in boxes containing fifty square feet, as nearly as sizes will permit, now known and commercially designated as fifty feet of glass, single thick and weighing not to exceed fifty-five pounds of glass per box, shall be entered and computed as fifty pounds of glass only; c. And that said kinds of glass imported in boxes containing, as nearly as sizes will permit, fifty feet of glass, now known and commercially designated as fifty feet of glass, double thick and not exceeding ninety pounds in weight, shall be entered and computed as eighty pounds of glass only; but in all other cases the duty shall be computed according to the actual weight of glass.

139.

a. Fluted, rolled, or rough plate-glass, not including crown, cylinder, or common window-glass, not exceeding ten by fifteen inches square, seventy-five cents per one hundred square feet; above that, and not exceeding sixteen by twenty-four inches square, one cent per square foot; above that, and not exceeding twenty-four by thirty inches square, one cent and a half per square foot; all above that, two cents per square foot (950.)

b. And all fluted, rolled, or rough plate-glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed. (950.)

140. Cast polished plate-glass, unsilvered, not exceeding ten by fifteen inches square, three cents per square foot; above that, and not exceeding sixteen by twenty-four inches square, five cents per square foot; above that, and not exceeding twenty-four by thirty inches square, eight cents per square foot; above that, and not exceeding twenty-four by sixty inches square, twenty-five cents per square foot; all above that, fifty cents per square foot. (951.)

141. Cast polished plate-glass, silvered, or looking-glass plates, not exceeding ten by fifteen inches square, four cents per square foot; above that, and not exceeding sixteen by twenty-four inches square, six cents per square foot; above that, and not exceeding twenty-four by thirty inches square, ten cents per square foot; above that, and not exceeding twenty-four by sixty inches square, thirty-five cents per square foot; all above that, sixty cents per square foot. (952.)*

142. But no looking-glass plates or plate-glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall be liable to pay, in addition thereto, thirty per centum ad valorem upon such frames. (952.)*

143. Porcelain and Bohemian glass, chemical glassware, painted glassware, stained glass, and all other manufactures of glass or of which glass shall be the component material of chief value, not specially enumerated or provided for in this act, forty-five per centum ad valorem. (954.)†

144.

SCHEDULE C.-METALS.

a. Iron ore, including manganiferous iron ore. (1334.) Also the dross or residuum from burnt pyrites, seventy-five cents per ton. (1816.) b. Sulphur ore, as pyrites, or sulphuret of iron in its natural state, containing not more than three and one-half per centum of copper, seventy-five cents per ton. (1334.)

c. Provided, That ore containing more than two per centum of copper, shall pay, in addition thereto, two and one-half cents per pound for the copper contained therein.

The term "looking-glass plates," held to mean although not in fact plate-glass." (July 2, 1863, N. Y.)

any kind of silvered glass used as looking-glasses,

This comprehends all articles actually porcelain glass, whether the same be cut or otherwise. (Tr.. Reg., p. 568.) Landscape plates described as glass upon which a picture of a landscape is painted, is embraced either under the classification of "paintings on glass," or that of "glass, colored, stained, or painted." (Aug. 20,. 1860, N. Y. See also Tr. Reg., p. 578.)

145. Iron in pigs, (988.) iron kentledge,* (1036.) spiegeleisen, (988.) wrought and cast scrap iron,† (1034-5.) and scrap-steel, (1041,) three-tenths of one cent per pound; but nothing shall be deemed scrap-iron or scrap-steel except waste or refuse iron or steel that has been in actual use and is fit only to be remanufactured. (1035.)

146. Iron railway-bars, weighing more than twenty-five pounds to the yard, seven-tenths of one cent per pound. (991.)

147. Steel railway-bars and railway-bars made in part of steel, weighing more than twenty-five pounds to the yard, seventeen dollars per ton. (1013-14.) a. Bar-iron, rolled or hammered, comprising flats not less than one inch wide, nor less than three-eighths of one inch thick, eight-tenths of one cent per pound; comprising round iron not less than threefourths of one inch in diameter, and square iron not less than threefourths of one inch square, one cent per pound;

148.

b. Comprising flats less than one inch wide, or less than three-eighths of one inch thick; round iron less than three-fourths of one inch and not less than seven-sixteenths of one inch in diameter, and square iron less than three-fourths of one inch square, one and one-tenth of one cent per pound.

c. Provided, That all iron in slabs, blooms, loops, or other forms less finished than iron in bars, and more advanced than pig-iron, except castings, shall be rated as iron in bars, and pay a duty accordingly and none of the above iron shall pay a less rate of duty than thirty-five per centum ad valorem. (989.)

d. Provided further, That all iron bars, blooms, billets, or sizes or shapes of any kind, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of twenty-two dollars per ton.§ 149. Iron or steel tee rails, weighing not over twenty-five pounds to the yard, nine-tenths of one cent per pound; iron or steel flat rails, punched, eight-tenths of one cent per pound. (991, 1013.)

150. Round iron, in coils or rods, less than seven-sixteenths of one inch in diameter, (995.) and bars or shapes, of rolled iron not specially enumerated or provided for in this act, (1003.) one and two-tenths of one cent per pound.

(a. Boiler or other plate-iron, sheared or unsheared, skelp-iron, sheared 151. or rolled in grooves, one and one-fourth cents per pound; (992–3.)

b. Sheet-iron, common or black, thinner than one inch and one-half

Iron kentledge, purchased in the United States and used exclusively as bailast, if landed in the United States, will, if of foreign production or manufacture, be liable to duty; and if of American production or manufacture, be entitled to free entry under 145. (Tr. Reg., p. 554.)

+ Department's letter of March 19, 1869, held that where the officers of the customs are satisfied that pieces of new iron, whether more or less than six inches in length, are fit to be made into spikes or bolts, that is, could appropriately and with reasonable expectation of profit on the part of the manufacturer be put to such use, ... then they should not classify them as scrap iron. It was not intended, however, to limit the application of this principle to pieces of new iron fit only to be made into spikes or bolts, but it must be held to embrace all pieces of new iron, when in the condition in which imported they are fit to be manufactured directly into wire, or any other article, and such new iron should not be classified as scrap

iron.

"It sometimes happens that importations of so-called scrap iron are mixed with pieces of bar iron, six inches or more in length, and it is practically impossible to separate them, so as to determine what amount should pay duty as scrap and what as bar iron. Where an importation of this character contains any considerable quantity of clippings or pieces of new bar iron, which cannot, under Department's decisions of February 25, and March 19, 1869, be properly classified as scrap iron, then the whole box or lot, or, if it be necessary, the whole importation, in which such pieces are found, should be classified as bar iron." (Feb. 1, 1870, N. Y. Syn. Ser., 568.)

"On application to import, free of duty, old railroad iron from Canada, to be rerolled in the United States, and returned to Canada, it was decided by the Department that such free importation could not be legally allowed; but that the iron under such circumstances would be chargeable with duty as 'old iron in scrap. Nor could the iron in question be entered, rerolled, and exported in bond to be cancelled on proof of delivery in Canada." (Tr. Reg., p. 577.)

This embraces so-styled "sheet-iron,' fit for some of the uses to which plate-iron is applied, to wit: among others, of tank and shutter plates. (Feb. 11, 1867, Boston.)

Dunnage mats, used as dunnage to protect sheet-iron from damage during the voyage of importation, if charged in invoice or of merchantable value, are subject to duty. (March 31, 1863, Boston.)

Iron bands on sheet-iron, being of trifling value, and absolutely necessary to insure safe transportation of the sheets, are not deemed to be an item of expense to the importer, and not liable to duty, and should be considered tare. (Jan. 4, 1865, N. Y.)

Sheet-iron of slightly polished appearance, from being rolled in single sheets, to toughen it for the manu. facture of spoons, etc., to be covered with tin, should be classified as "sheet-iron, common or black," and pay duty according to its gauge. (March 23, 1872. N. Y., Syn. Ser., 1072.)