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9. Hats of the fur of the hare, otter, beaver, or of horsehair, not trimmed, each Do trimmed.

10. Mattresses, pillows, and other similar articles, with linings or co:erings of leather, or of any kind of tissue

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...kilog. 2,500

50

700

6,000

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11. Cordage of all kinds, in the piece or in made-up articles, such as oilbags and sacks for fat acids, simple or with iron or copper fittings, and similar wares [wrappers called capas-gross]

12. Tissues of horsehair, crinoline, in the piece or in patterns [net]

..kilog.

Do in made-up articles of any kind not specified, with or without
mountings of steel or whalebone [net].....

....kilog. 8000
13. Brushes, with handles or backs entirely of ivory, mother-of-pearl, or
tortoiseshell, for whatever use
..kilog. 36,000

50

Do with handles or backs of bone, buffalo or other horn, or wood, with
or without inlaid work, for clothes, hair, and similar uses..... .doz. 8,000
Do for hats, beard, rice powder, and similar uses

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Do for shoes, harness, and animals, with or without straps..

4,000

50

Do not specially mentioned...

4,000

50

Brushes combined with combs, mirrors, &c., shall be liable to a surtax of 20 p.c. By beard brushes shall be meant those of which the surface covered with hair does not exceed centimetres. Brushes exceeding this size shall be considered as hair brushes. 14. Feather dusters, of peacock and similar feathers.... Do of all other kinds

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16. Fans of feathers, with handles, ribs or fittings of bone, horn, or wood Do with ribs of ivory, mother-of-pearl, or tortoiseshell.. Fans only measuring 27 centimetres from the extremity of the fittings to the extremity of the feathers shall be considered as children's fans, and liable to one-half of the respective duties. 17. Plumes, pompoms, for military equipment-of feathers [with the exception

.each 5,200

50

50

50

Do in flowers, single or in wreaths and other ornaments [tare as 17]
Do Quills for writing, plain, cut or not*

Do do gilt or painted, cut or not*

19. Brushes, painters', &c., large, with curved handles, for tarring✨ Do for painting and whitewashing*

Do fine, in quills, for painting and other similar uses*

Do for artists and gilders, including flat brushes for graining
Do other kinds, flat, round or pointed, for varnishing, tracing, &c.*
Do for shaving, with handles of bone, buffalo or other horn, wood or
common metal

of cardboard boxes, gross] Do of horsehair [same tare].

..gramme 100 .kilog. 7,000 18. Feathers, for flowers and ornaments, small or in bunches [tare as 17] Do do bird's, ornamental, cock and pigeon feathers, and the like [tare as 17] .....gramme

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Do do curled, whole or arranged, detached or united in plumes [tare
as 17]...

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Do do of ivory, mother-of-pearl or tortoiseshell Painters' brushes, &c., imported without handles, shall be liable to double the duties. 20. Brooms of all kinds-with handles

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50 9,000 50

21. Hand screens, with handles of bone buffalo or other horn, or wood, each 1,300
Do with handles of ivory, mother-of-pearl or tortoiseshell
8,000
39
22. All other articles not specially mentioned....

50

50 50 Tissues of hair are dutiable as those of wool, according to kind. When articles mentioned in the present class have ornaments or fittings of ivory, mother-of-pearl or tortoiseshell, and when they are not enumerated in that state, they shall be liable to a surtax of 30 p.c. those ornamented with gold or silver shall be subject to a duty of 60 p.c. ad valorem.

CLASS III.

Hides, Skins and Leather-raw, prepared, tanned or lacquered,

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24. Prepared and tanned, with the hair-ermine, beaver, otter, &c. [cases, 10 p.c.; bales, gross].

300

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30

30

30

40

moroccoed leather, kid
.[same tare] kilog. 2,200

30

Tare allowance as No. 5.

Prepared without the hair-other not specially mentioned, of natural colour

Reis. ..[same tare] kilog. 1,400

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Do do do dyed or blackened 2,200 Do lacquered or varnished, ox-hide or horse-skins, grained, called Russian leather ...[same tare] kilog. 6,000 Do do smooth, and all other smooth or grained leather 39 3,000 Fine manufactured or embossed leather or hides shall be liable to a surtax of 20 p.c.

Manufactures of Leather.

25. Whips without handles .................

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26. Harness of all kinds of leather, for carriages, with ornaments of varnished or tinned iron, single harness

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Do do with ornaments of common metal, single harness

Do do with ornaments of plated, silver, or gilt metal, single harness
Do for tramways...

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.set 60,000
120,000
,, 240,000
40,000

27. Purses, bags, necessaries and cases, for sewing, plain or combined with
silk, empty or with fittings of bone, horn, wood, iron, &c.*
Do with fittings of ivory, mother-of-pearl, tortoiseshell, &c.*.
Do for travelling, valises, haversacks, &c.-without fittings, or empty*,, 3,000
Do do with fittings of glass, porcelain, bone, wood, horn, iron, &c.*, 5,000
Do do with fittings of ivory, mother-of-pearl, tortoiseshell, gilt or
silvered metal, &c.*

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28. Game bags, plain, or with powder and shot flasks
29. Bridles of leather of all kinds, for saddle horses, with reins, plain, or
with trimmings or ornaments of common metal
Do do with ornaments of fine metal, or of gilt or silvered metal
Do for draught horses with reins, plain or with trimmings or ornaments
of common metal..

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Do do with ornaments of fine metal, or of gilt or silvered metal..
Do do halters

Bridles without reins, and reins imported separately from the bridles, are subject to onehalf the above duties.

30. Boots and shoes-Boots, long, Hessians Do not specially mentioned

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60

60

60

60

60

60

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60

60

...pair 20,000

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Do and laced shoes, of leather or skin, or cotton, woollen or linen
tissues, up to 22 centimetres in length...
Do do more than 22 centimetres in length

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Do do of silk, or other tissues mixed with silk, up to 22 centimetres in length

...pair 6,000

Do do more than 22 centimetres in length

14,000

Do Low shoes and buskins, of leather or skin, or of cotton, woollen or
linen tissues, up to 22 centimetres in length
Do do more than 22 centimetres in length

Do of silk, or other tissues mixed with silk, up to 22 centimetres in length,, 3,000
Do do more than 22 centimetres in length

.pair 1,200 60
3,200
"1

" 7,000

Do Slippers and sandals, of leather or skin, or of cotton, woollen or
linen tissues, up to 22 centimetres in length
Do do more than 22 eentimetres in length

...pair 700

1,400

Do of silk, or other tissues mixed with silk, up to 22 centimetres in length

.pair 3,000 60

Do

do more than 22 centimetres in length Do Clogs of all kinds

....

7,000

88 88 88 8888 88 888

60

60

1,900

Boots and shoes with high uppers, for women and children, called ladies' boots and halfboots, which exceed in height, excluding the heels, two-thirds (3) of the length of the sole, and shoes of all kinds embroidered with gold or silver thread, shall be liable to a surtax of 20 p.c. Shoes in which silk is simply used for embroidering, ornamenting, &c., shall not be considered as shoes of tissues mixed with silk.

Leather of all kinds, cut-out for shoes, stitched or lined, shall be considered as a finished and prepared article, but a reduction of 20 p.c. of the respective duties shall be granted.

By buskins are understood common shoes, half-goloshed, with straight heels of one piece, low uppers and ordinary eyelets.

31. Hats and caps of all kinds

..each 4,700

32. Ammunition bags, with or without tubes, and those in form of a powder flask...

...doz. 12,000

33. Girths.

34. Carriage traces, cilhões, plain, or with ornaments or fittings of metal

Do with ornaments or fittings of plated, gilt or silvered metal 35. Belts of all kinds*

36. Horse collars, plain, or with ornaments of common metal Do with ornaments of plated, gilt or silvered metal

....each 1,200 common

....

..each 15,000 25,000 ..kilog. 10,000

..each 6,000 60

10,000

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60

60

60

60

60

60

Tare allowance as No. 5.

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27,000 60

10,000 60

41. Trunks of any size, with or without lining of pasteboard, covered with sheepskin, canvas and the like, up to 60 centimetres in length....each 5,000 60 Do do from 60 to 80 centimetres in length Do do above 80 centimetres in length

"

Do of sole or other leather, varnished or not, up to 60 centimetres
in length

Do do from 60 to 85 centimetres in length
Do do above 80 centimetres in length

60

12,000
25,000 60

..each 12,000

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43. Blankets, cloths, pads and skins of morocco, guariba, onca, goat or other, for horses [net.]..

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60

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42. Hose, machine belting and all other articles of leather, for pumps and for ships' use [net.]..

...kilog. 2,400

30

44. Breast straps of white, dyed or varnished leather. 45. Leggings or gaiters..

.kilog. 2,000
.each 5,000

50

..pair 5,000

60

46. Tips for billiard cues.............

.kilog. 5,000

47. Cruppers of white, dyed or varnished leather

..doz. 12,000

60

48. Saddles for men, covered with pigskin, or with pigskin and chamois leather, or with skin known as jaspeados...

...each 40,000

60

"" 15,000

60

60

Do do covered with sheepskin, or with sheepskin and pigskin
Do for ladies or girls, covered with pigskin'and velvet, or with velvet.. 50,000
Do do covered entirely with chamois, morocco or sheepskin, or having
the seat only of pigskin

.......each 30,000

Saddles for men and for women, and all other similar articles for the use of travellers and persons crossing the frontier, are free from duty.

The duties on saddles do not include those of the harness with which they are imported. 49. Bands for hats, stitched or not*.

....kilog. 2,400

50. All other articles of leather not specially mentioned, shoemakers' or saddlers', for military and other outfit, with or without ornaments of common metal*

20

60

.........kilog. 6,000 When articles mentioned in the present class are ornamented with gold, silver, ivory, mother-ofpearl or tortoiseshell, and when they are not enumerated in that state, they shall be dutiable at the rate of 60 p.c. ad valorem.

CLASS IV.

Meat, Fish, Oleaginous Substances and other Animal Products. 51. Oils and oleaginous substances, of horse, whale, seal and other animals, and oils prepared for lubricating machines [barrels, 15 p.c.; tins,5 p.c] kilog. Do Refined, for sewing machines and the like (tins or glass receptacles, gross]

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These duties are only applicable to oils imported in casks; if imported in demijohns, they shall be liable to a surtax of 20 p.c.; and if in bottles, flasks or small decanters, 50 p.c. includ ing the duty on the receptacle.

This note is not applicable to refined oils for lubricating sewing machines and the like. 52. Lard, rendered or prepared [barrels, 20 p.c.; tins, bottles, tubs and similar receptacles, gross]

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53. Meat, fresh, frozen or otherwise preserved by a refrigerative processBeef, mutton and pork [barrels or tubs, 30 p.c.; cases, 10 p.c.; tins or wrappers called capas, gross]

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Do of all kinds, in brine or smoked
Do preserved in any manner, unseasoned and not otherwise prepared,
Appert's system [same tare]

300 ..kilog. 1,000

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Do Hams, meat preserves, sausages, tongues, soups or jellies and all
other preparations not medicinal [bocals or pots, 40 p.c.; barrels or tubs,
22 p.c.; cases, 12 p.c.; tins or wrappers called capas, gross] ...kilog. 1,200
Do Bologna sausages
[same tare]..
Do Meat extracts
54. Wax, not melted, unrefined, natural or raw [barrels or cases, 18 p.c.: in
cakes or loaves, covered with straw or cloth, gross]
Do prepared, in cakes or loaves, refined or cleaned, in white or yellow
lumps
.[same tare]..kilog. 1,600

Do Candles, ordinary or polished, and wax tapers
Do Articles of wax not specially mentioned

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55. Glue or gelatine, prepared for typography [barrels or cases, 10 Do not specially mentioned [same tare]

....

Tare allowance as No. 5.

THE

SHIPPING WORLD 99 YEAR BOOK.

56. Spermaceti, raw or prepared, strained, in lumps or refined [barrels or
cases, 2 p.c.]......

Do Candles

57. Guano and other manures

.....

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58. Milk, preserved, condensed, sterilized or prepared in any manner [tins,
bottles and similar receptacles, gross]
..kilog.

59. Tongues, tripe or intestines of oxen, pigs and any other animal, dried or
in brine [barrels, kegs or tubs, 35 p.c.; tins, bottles or wrappers called
capas, gross]
Do preserved or prepared in any other manner [same tare]

60. Butter [pots, 40 p.c.; barrels, 30 p.c.; tins, bocals and similar receptacles,
gross]

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62. Fish not otherwise mentioned, shellfish, oysters and other molusca, also
fish roe-Codfish [pots, 40 p.c.; barrels, 30 p.c.; kegs, tubs or cases,
10 p.c.

Do other of all kinds, dried, salted or in brine [same tare]

.....kilog.

Do fresh, frozen or otherwise preserved by a refrigerative process [same
tare]

Do preserved in any manner-Sardines [tins or bottles, gross]
Do. do all other [same tare]

63. Cheese of all kinds [cases 18 p.c.; tins or wooden boxes, gross
64. Soap, not perfumed, of all kinds [cases, 8 p.c.; tins, gross..

...kilog.

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65. Blood of oxen or other animals, dried or prepared [barrels or cases,
10 p.c.]....

..kilog.

66. Soapy substances and the like, not perfumed [cases, 8 p.c.; tins, gross]
67. Tallow or fat of all kinds [barrels, 15 p.c.; cases, 15 p.c.; cases or boxes
of cardboard or similar wrappers, gross]
...kilog.

Do Candles: purified tallow for pomades [same tare]

68. Stearine, raw [barrels or cases, 12 p.c.; cases or boxes of cardboard and
similar wrappers, gross]

Do Candles [same tare]

69. Bacon, salted or in brine [packages of all kinds, gross]

CLASS V.

..kilog.

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Ivory, Mother-of-Pearl, Tortoiseshell, and other Animal Substances-

raw or prepared.

70. Ivory and mother-of-pearl, raw, sawn, or prepared [net].........

71. Tortoiseshell and claws of the tortoise [net]..

72. Whalebone [net]

73. Whelks, cowries, and other shells not specially mentioned [net] 74. Sponges, fine

Do common, for cleaning floors and for similar use

75. Bone, cuttle [net]....

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77. Horns, of the rhinoceros, narwhal, and hippopotamus [net] Do of cattle [net]

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Do of the buffalo and stag, raw [net]

60

15

78. Hoofs and claws of all kinds not specially mentioned [net]

300

15

Do of ivory, mother-of-pearl, or tortoiseshell*

79. Fancy articles, and articles for personal ornament, &c., of bone, buffalo, or other horn*..

80. Snuff-boxes of bone, buffalo, or other horn*

Do of ivory, tortoiseshell, or tortoiseshell and horn* Snuff-boxes having a small plate or incrustation of gold or gilt silver shall be liable to a surtax of 30 p.c.; those which, in addition to the plate, have other incrustations or mountings of such metals shall be liable to a surtax of 50 p.c.

81. Buttons and button moulds with holes,of bone,buffalo,or other horn kilog. .1,000 Do do of ivory, mother-of-pearl, or tortoiseshell*

Ivory, Mother-of-Pearl, Tortoiseshell, and other Animal Substances-
manufactures.

300

15

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Do do with incrustations of or inlaid with other materials*.

Do of ivory, mother-of-pearl, or tortoiseshell*

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Do with shanks or with ornaments of the following or any other material, excepting gold and silver, of bone, buffalo, or other horn..kilog. 3,000 Do do with incrustations of or inlaid with tortoiseshell, ivory, or mother-of-pearl*..

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12,000

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50

50

Tare allowance as No. 5.

83. Plates or sheets of horn (for lanterns and the like) [net]

Do of ivory (for drawing and the like) [net]

84. Fans of bone, buffalo, or other horn

Do of ivory, mother-of-pearl, or tortoiseshell

85. Fish-skin, prepared for polishing

86. Combs of bone, buffalo, or other horn, of all kinds

Do of ivory of all kinds

Do of tortoiseshell, hair-combs, round combs and the like*

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87. Powder horns [net]

88. Ribs of whalebone for corsets*

Do for ramrods and other purposes

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50

50

89. All articles not specially mentioned, of bone, buffalo, or other horn*

Do of ivory or mother-of-pearl

Do of tortoiseshell

65,000 Articles of bone, buffalo, or other horn, with ornaments of ivory, mother-of-pearl, or tortoiseshell, not specially mentioned, shall be liable to a surtax of 30 p.c. Articles with ornaments o gold or gilt silver shall, when not enumerated in that state, be dutiable with a surtax of 80 p.c.

CLASS VI.
Fruits.

90. Fresh fruits, chestnuts, hazelnuts, cocoa-nuts, walnuts, almonds, and olives of all kinds [barrels or cases, 14 p.c.; hogsheads, 17 p.c.; bocals, 30 p.c.; tins, bottles, flasks, small boxes, cases of wood or cardboard, gross].kilog. Do Fruits, dried or drained, of every kind [same tare]..

91. All other kinds of fruits, nuts, &c., mentioned or not, preserved in spirits, syrup, in paste, or jelly [barrels or cases, 10 p.c.; tins, bottles, flasks, small boxes, boxes of wood or cardboard, with the exception of straw envelopes, gross]

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Do preserved in sugar, dried or without glazed juice, or otherwise prepared or candied [same tare]................

CLASS VII.

Vegetables, Farinaceous Products and Cereals.

All cereals, except wheat, must, under Law of December, 1904, pay 1p.c. additiona duty, in gold.

92. Canary-seed and panic [barrels or cases, 12 p.c.; sacks, gross]......kilog. 100 50 93. Rice in the husk

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97. Flour, fecule and comestible powers-Wheat flour (glass receptacles
which can contain, up to 500 gr., 40 p.c.; from more than 500 gr. and up
to 2 kilogs, 30 p.c.; more than 2 kilogs., 20 p.c.; barrels or cases, 20
p.c.; tins, sacks and other receptacles, gross]...
......kilog.

Do Flour of maize, rice, potatoes, barley, oats, rye, sago, tapioca and
rice powder, amylaceous starch, fecula and the like..[same tare]..kilog.
Do lacteous..

Do Warton's ervalenta arabica, Du Barry's revalenta, racahout, salep and other similar products, simple or compound ....[same tare]..kilog. 2,000 98. Beans of all kinds [barrels or cases, to p.c.; sacks, gross].............

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99. Pastry, common sea biscuits [barrels. 35 p.c.: kegs or cases, 10 p.c.; sacks,
gross; wooden boxes, tins, bottles and similar receptacles, gross] kilog.
Do Biscuits of all other kinds, small cakes and crackers [same tare]
Do Macaroni, vermicelli and other similar pastes..

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102. Vegetables, farinaceous products and garden plants, not otherwise mentioned, dried, fresh, salted, or in brine (same tare]

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Do preserved, of all kinds, mixed or not with fruit, in paste or otherwise prepared [same tare].......

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20

20

50

CLASS VIII.

Plants, Leaves, Flowers, Fruits, Seeds, Roots, Barks, Peels, Fodder and Spices 103. Shrubs, trees and plants, living, of all kinds 104. Garlic, loose, strung or in bunches [net].... 105. Berries, grains, beans, fruits, thistles, seeds, nuts and other similar products, used in dyeing, medicine, &c., safflower. saffron or carthamus

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