SABRES and sabre-blades, (207 b.)
Sacking linen, as linens, which see.
Sacks, boxes, crates, and coverings of any kind,
excepting bottles, jars, and other vessels
of glass, containing goods, paying an ad
valorem duty, and formerly subject to the
same rate of duty on their value as the goods
they contained, provided they were of the
character of the coverings in which such
goods were usually imported, (Secs. 2907-8,
Rev. Stats.,) are no longer subject to duty as
such, (847.)

Provided, That if any packages, sacks, crates, boxes, or coverings of any kind shall be of any material or form designed to evade duties thereon, or designed for use otherwise, than in the bona fide transportation of goods to the United States, the same shall be subject to a duty of one hundred per centum ad valorem upon the actual value of the same, (848.) Saddle-hooks, German-silver, silver, or other

metal, as saddlery, (415.)

Per ct.

50

Free.

"Schlumberger French crystallized salicy-
lates," in bulk or not, (99, S. S., 4809.)
Salicylic acid, (594, S. S., 3704, 5524.)
Salmon, dried or smoked, (280.) 50 cts. per 100 lbs.
pickled, (279.)
1 ct. per lb.

prepared or preserved, except in oil, (283.)
preserved in oil, (282.)

Sal nitre, saltpetre, which see below.

Salt cake, sulphate of soda known as, crude or
refined, (75.)

in bags, sacks, barrels, or other packages,
(383 a.)
12 cts. per 100 lbs.
8 cts. per 100 lbs.

in bulk, (383 b.)

25

35

Saddlery, all + + +, (415.)

85

old, not free under 662 and 815 a., as personal or

household effects, (S. S., 4145.)

Saddles, (415.)

35

so-called, but further refined, and assimilat

* "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 pre scribe, 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." (483 c.)

"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." (483 d., etc.)

"Pieces of cloth, edgings, textile fabrics, bound or unbound, cards containing buttons of various patterns, single gloves or stockings, and representatives of other classes of goods which are obviously intended for use merely as samples by which to sell the class of goods which they represent, are to be regarded as havIng no commercial value, and are therefore free of duty. The question whether a charge is made for samples in any given case by the parties furnishing them does not determine their classification, but their size character, and condition as imported."

"Samples imported in quantities intended to be sold to jobbers or other dealers constitute an article of merchandise, and the rule herein prescribed will not be considered applicable; but the articles will be charged with their appropriate rate of duty, according to the class of goods to which they belong." (S. S:..

20

Sarcophagus, red granite, (487 b., S. S., 10.)
Sardels, small eviscerated fish, in brine in kegs,
as sardines, under 281 b,(S. S., 1481.)
Sardines and anchovies, in tin boxes, as follows:
(281; see also, "Cans.")

whole boxes, of not over 5 inches long, 4 wide,
and 31⁄2 deep.
10 cts. each.
half-boxes, of not over 5 inches long, 4 wide,
and 1% deep.
5 cts. each.

quarter-boxes, of not over 434 inches long, 31⁄2
wide, and 14 deep.

the same, in any other form, (281 b.)

Sarsaparilla, cr. drug, (636.)

40

21⁄2 cts, each.

60

Free.

wholly or ptly. of wool, wstd., or hair, other than knit, (366.) 40 cts. per lb, and 35 Schedule E., when act of March 3, 1883, took ef

* "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," (145.)

Under a like provision of the late laws the Department ruled that "pieces, punchings, and clippings of boiler-plates and sheet-iron, which, although fit for remanufacture only, have, however, never been in actual use prior to the importation," were dutiable "as iron in forms less finished than iron in bars, and more advanced than pig-iron," under the provision reproduced in the present law, (148 c.,) "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 duty accordingly."

Per ct.

20

Sheep-skins, dressed, with wool on, intended for
use in the mf. of other articles, (461, S. S.,
2269, 2584.)
same, finished for use as mats or rugs, (378 c.) 40
same, "hair sheep-skins," so-called, being raw
pelts of sheep recently sheared, and wool of
no commercial value, (719, S. S., 4069.) Free.
same, tanned for morocco, but unfinished,
(462, S. S., 3671.)

same, from Hawaiia, with wool on, wool dtbl.,
(S. S., 3414.)

same, raw, with wool on, (see "Wools on the skin.")

without the wool, pickled, (719, S. S., 3070.)

10

mfs., +++, (486., S. S., 2896.)

silver-, for painting, (216.)

tortoise and other, unmfd., (809.)

45

25

45

Free.

Shears, cloth-, (197.)

horse, slightly curved scissors, (197, S. S., 3195.) sheep, hedge, and garden, (216, March 30, 1865, Boston.) Sheathing-felt, adhesive, for sheathing vessels, (696.)

Free.

metal, or yellow metal,† not wholly of copper,
nor wholly or in part of iron, ungalvanized,
in sheets, 48 inches long and 14 inches wide,
and weighing from 14 to 34 oz. per sq. ft., (194.)
old, and fit only for remf., (215, S. S., 4144.)
old brass, fit only for remf., (187, S. S., 712.)
11⁄2 ct. per lb.
stripped from Amer. vsl. repairing at U. S. port,
not an impt., (S. S., 4135.)

same, taken from a foreign vsl., in a free port,
and brought to the U. S. in that vsl., is dtbl.,
although such metal was of domestic mf.,
(S. S., 1783.)

45 cts. per lb. and 40

skin boas, as wool clothing, (367, Oct. 5, 1871,

N. Y.)

under ordinary size, not dtbl. by measurement, (S. S., 3699.)

Paragraph 367 of the present law, providing specifically for "cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for ladies' and childrens' wear, composed wholly or in part of wool or worsted, the hair of the alpaca, goat, or other animals (except knit goods)," seems to me clearly to include shawls of these materials, especially under the above cited decision in Maillard v. Lawrence, classifying shawls as wearing apparel, (excepting only those wholly of wool, or commercially known as "woollen shawls," specifically provided for by 3 2.)

Referring to the case of Friedman v. Arthur, the Department, (S. S., 5117.) says: "The principle established by the decision in this case is that shawls made partly of wool, and partly of worsted, or other materials, but of which wool is the component of chief value, or which were known, commercially, as woollen shawls, when the act of 1867 was passed, are to be classified as woollen shawls."

For the drawback on certain, see Pt. I., 2182, and see, also, the provisions of the same as to yellow sheathing metal of which copper is chief value.

Per ct.

Shingles (continued):
sawed with planed edges, mfd. in N. Brunswick
from Maine timber, not free under 829-830, (S.
S., 3790.)
Shipbuilding materials remaining in bonded w.
h. over one year, and withdrawn under 834 or
835, are not liable to the adl. duty of 10 per
cent. imposed by Pt. I., 1932, (S. S., 3045.)
materials, withdrawals of, under 834-5, (see
Regs. for, S. S., 1152, 1621, 1635, and 1637.)
Ship-chronometers, or parts thereof, (413.)
equipments and repairs, (see 834 and 835; also,
title "Vessels.")

Free.

Ship-knees, dressed, (734, S. S., 3602.)
Ship-materials, imported in bond, (see special pro-
visions for, 834-5; see, also, title "Special im-
portations.")

Shipment of diseased cattle prohibited, (S. S.,
3867.)

date of, defined, (S. S., 2155, 2184.)

port of. The port or place in Canada where
merchandise is laden on the railway car in
which it arrives in the U. S., is to be consid-
ered as the port or place of shipment. (S. S.,
3465.)

Ship- or boat-knees, as "Ship-timber," (734.) Free.
Ship-planking, (734.)

defined, (S. S., 4012, 4346.)

Free.

or planks, including "wales," "thickstuff," "bottom-planks," etc., (734, S. S., 3602.) Free. planks, with squared edges, (734, S. S., 4347.)

Free.

pumps, imported for repair of importing vessels under 835, (S. S., 1682.) Free.

spy-glasses or telescopes, at the highest rates to which the comp. mat. of ch. val. is liable, (823, July 7, 1865, Boston.)

Ships, wrought-iron, and iron and steel forgings

Per ct.

35

45

30

35

35

50

lacets, or lacings, cotton, (324 a.)
silk and metal, S. ch. val., (383.)
patterns of bronzed leather, cut in form for up-
per part of shoe, and embroidered in silk, S.
not ch. val., (463, T. R., p. 583.)

8338

C

30

"Such timber only as is evidently to be used for the frame or keel of a vessel, or its masts or spars, is entitled to free entry under the provision of 734 for "ship-timber." Boards and planks used in finishing a vessel are not comprehended under such provision, and are consequently liable to duty (S. S., 1343,) The provisions for the free entry of ship-timber, in 734, and for lumber and timber, in 834, are not inconsistent. Ship-timber includes only such timber as is evidently to be used as above-stated, and is absolutely free on importation, while under 834 the articles specified therein, which include not only ship-timber, but all lumber and timber, are free only when used in the construction of vessels for foreign trade. (S. S., 1655.) "Ship-timber squared" was held to be free under 734. (S. S., 3602.)