30. Strychnia, or strychnine, and all salts thereof, fifty cents per ounce. [Strychnia: one dollar per ounce. Strychnine, salts of, not otherwise provided for: one dollar and fifty cents per ounce.] 31. Tartars, partly refined, including lees crystals, four cents per pound.1 [Argols, other than crude, six cents per pound.] 32. Alumina, alum, patent alum, alum substitute, sulphate of alumina, and aluminous cake, and alum in crystals or ground, sixty cents per hundred pounds. 33. Ammonia, anhydrous, liquified by pressure, twenty per centum ad valorem. 34. Ammonia aqua, or water of ammonia, twenty per centum ad valorem.2 35. Ammonia, muriate of [and sal-ammonia], or sal-ammoniac, ten per centum ad valorem.3 36. Ammonia, carbonate of, twenty per centum ad valorem. 37. Ammonia, sulphate of, twenty per centum ad valorem.3 38. All imitations of natural mineral waters and all artificial mineral waters, thirty per centum ad valorem.1 39. Asbestos, manufactured, twenty-five per centum ad valorem.5 1 These articles are of a character intermediate between crude argols (free) and cream of tartar. 2 Held dutiable under the former law at forty per cent., as a medicinal preparation not otherwise provided for. 3 Sulphate of ammonia, held not to be the same as crude ammonia, named as free in the former law (S. 793, 1003); likewise, as to muriate of ammonia. (S. 1896, 1997.) The duty heretofore levied has been a compound duty of three cents per quart, and twenty-five per cent., when the waters have been imported in bottles or jugs, and thirty per cent. when imported otherwise than in bottles. An article called soda water, but, in fact, ordinary spring water impregnated with carbonic acid gas, held dutiable, not as a mineral or medicinal water, but as an unenumerated manufactured article. (S. 5182.) For distinctions between natural and artificial mineral water, see note to Mineral waters, Free list, infra. 5 Act of June 30, 1864, imposed the above duty on asbestos, without specifying a distinction between the manufactured and unmanufactured article; act of July 14, 1870, made the latter free; the distinction was retained in the Revised Statutes and in the new law. Asbestos paper, having none of the usual characteristics of paper, except that it is in thin sheets, intended for use as an incombustible and infusible packing for boilers 40. Baryta, sulphate of, or barytes, unmanufactured, ten per centum ad valorem. 41. Baryta, sulphate of, or barytes, manufactured, onefourth of one cent per pound.1 42. Refined borax [ten], five cents per pound. 43. Pure boracic acid, five cents per pound; commercial boracic acid [free], four cents per pound; borate of lime [free], three cents per pound; crude borax, three cents per pound [free]. 44. Cement, Roman, Portland, and all others, twenty per centum ad valorem. 45. Whiting and Paris white, dry, one-half cent per pound; ground in oil, or putty, one cent per pound.o 46. Prepared chalk, precipitated chalk, French chalk, [and] red chalk, and all other chalk preparations which are not specially enumerated or provided for in this act, twenty per centum ad valorem. [Chalk of all descriptions, not otherwise provided for, twenty-five per centum ad valorem.] 47. Chromic acid, fifteen per centum ad valorem. 48. Chromate of potash, three [four] cents per pound. 49. Bi-chromate of potash, three [four] cents per pound.3 50. Cobalt, oxide of, twenty per centum ad valorem. 51. Copper, sulphate of, or blue vitriol, [four] three cents per pound. 52. Iron, sulphate of [green vitriol], or copperas, [onehalf] three-tenths of one cent per pound. and machinery, and as a covering for inflammable surfaces exposed to heat, is dutiable as asbestos, not as a manufacture of paper. (S. 3438, 3756): Asbestos packing, intended for use as a steam packing, is dutiable as asbestos, although, for convenience, enclosed in a cotton envelope or wrapper, comprising ten per cent. of the value of the article. (S. 3876.) 1 Act of July 14, 1862, imposed a duty of one-half cent per pound on barytes and sulphate of barytes: act of June 30, 1864, a duty of twenty per cent. on nitrate of barytes, and of three cents per pound on blanc fixe, enamelled white, satin white, lime white, and all combinations of barytes with acids or water; white acetate of barytes was made dutiable at twenty-five cents per pound. Barytes in a crude state was held dutiable at twenty per cent., as a mineral substance not otherwise provided for (S. 1356, 3378), and chlorate of barytes at the same rate, as either a chemical salt or an unenumerated manufactured article. (S. 2117.) 2 Act of July 30, 1864, imposed a duty of one cent per pound on whiting and Paris-white, and of two cents per pound on whiting ground in oil; act of July 14, 1862, imposed a duty of one and one-half cents per pound on Paris-white ground in oil. 3 Chromate and bi-chromate of potash were made dutiable at four cents per pound by act of February 8, 1875. Under Rev. Sts. three cents. 53. Acetate of lead, brown, [five] four cents per pound. 54. Acetate of lead, white, [ten] six cents per pound. 55. White lead, when dry or in pulp, three cents per pound; when ground or mixed in oil, three cents per pound. 56. Litharge, three cents per pound. [Lead, white or red, and litharge, dry or ground in oil, three cents per pound.] 57. Orange mineral and red lead, three cents per pound. 1 58. Nitrate of lead, three cents per pound. 59. Magnesia, medicinal, carbonate of, [six] five cents per pound. 60. Magnesia, calcined, [twelve] ten cents per pound. 61. Magnesia, sulphate of, or Epsom salts, one-half of one cent per pound.2 Potash: 3 62. Crude, carbonate of, or fused, and caustic potash, twenty per centum ad valorem. 63. Chlorate of, three cents per pound. 1 Orange mineral, not named in the former law, was classified by the treasury as red lead. (S. 2936.) But the Circuit Court for the southern district of N.Y., in Hill vs. Arthur, decided that it was dutiable at twenty-five per cent. under the provision for paints and painters' colors, and the department acquiesced. (S. 3152.) 2 Acetate of magnesia was named in the former act as dutiable at fifty cents per pound; chloride of magnesia was classed as an unenumerated manufactured article. An article called citrate of magnesia, in fact a potassa tartrate of soda, and used, not medicinally, but as a beverage, was similarly classed. (S. 2682.) 3 Acetate of potash was made dutiable, by the old law, at twenty-five cents per pound; certain crude potash was held, by the department, dutiable at one and onehalf cents per pound, as similar in material, quality, etc., to bi-carbonate of soda (S. 4450), while the same article used as a medicinal preparation was classed as such, at forty per cent. (S. 4117.) Hydrate of potash and calcined potash were held dutiable at one and onc-half cents per pound as similar in character and use to pearlash (S. 420); and more recently, an article known as caustic, or hydrate potash, has been assessed at twenty per cent. as an article not otherwise provided for. (S.3940.) Permanganate of potash, a chemical salt, and used as a disinfectant, was held chargeable at twenty per cent. as a salt not otherwise provided for. (S. 1545.) The decisions relating to preparations of potash have been rather confused, and it is difficult to deduce a principle from them. Crude potash was not named in the former law, but black salts have been defined by the department to be simply crude potash (S. 1381, 2729, 5096); and black salts, eo nomine, were and are exempt from duty. This inconsistency arose, probably, from the adoption by the Tariff Commission of the classification of potash, its salts, etc., proposed by the Manufacturing Chemists' Association, in which classification crude potash appeared, but black salts were not named. An article claimed to be black salts, but further refined than the black salts of commerce, similar to impure carbonate of potash, but not sufficiently manufactured for pearlash, and, therefore, not fit for the uses of pearlash, held to be dutiable as an unenumerated manufactured article. (S. 5354.) 64. Hydriodate, iodide and iodate of, fifty [seventy-five] cents per pound. 65. Prussiate of, red, ten cents per pound. 66. Prussiate of, yellow, five cents per pound. 67. Nitrate of, or saltpeter, crude, one cent per pound. [Refined and partially refined, two cents per pound.] 68. Nitrate of, or refined saltpeter, one and one-half cents per pound. 69. Sulphate of, twenty per centum ad valorem. Soda:1 70. [Sal-soda and] Soda-ash, one-quarter of one cent per pound.2 71. Soda, sal, or soda crystals, one-quarter of one cent per pound. 72. [Saleratus and] Bi-carbonate of, [soda;] or supercarbonate of, and saleratus, calcined or pearlash, one and one-half cents per pound. 73. Hydrate or caustic, [soda] one [and one-half] cent per pound.3 74. Sulphate, known as salt cake, crude or refined, or niter cake, crude or refined, and Glauber's salt, twenty per centum ad valorem [Glauber salts; one-half of one cent per pound.] 75. Soda, silicate of, or other alakine silicate [Silicates], one half of one cent per pound. Sulphur : 76. [Brimstone in rolls,] Refined in rolls, ten dollars per ton. 1 Acetate of soda was made dutiable by the former law at twenty-five cents per pound; hyposulphate and all carbonates, by whatever name designated, not otherwise provided for, twenty per cent., as well as preparations of salts not otherwise provided for; at which rate have been assesed iodate, and hydriodate of soda, soda-lye and crude phosphate of soda, although the latter article, as well as salts, have, as medicinal preparations, been assessed at double this rate. (S. 3395, 4109.) Stannate of soda, a compound of peroxide of tin and caustic soda, the former being the component of chief value, held dutiable at the same rate as salts of tin. (S. 1584.) 2 Washing-crystals, although principally soda-ash, imported in paper boxes, were for some time charged the duty imposed on soda-ash, but more recently, as an unenumerated manufactured article, twenty per cent. (S. 4123.) Caustic soda, reduced in strength by the admixture of salt, although not identical with the caustic soda of commerce, is properly classed as assimilating thereto. (S. 4118.) Caustic Soda in solution, 37.4 per cent. soda, the rest water, was charged as caustic soda. (S. 4066.) 77. 78. 79. 80. Sublimed, or flowers of, twenty dollars per ton.1 Coal-tar, crude, ten per centum ad valorem.2 Coal-tar, products of, such as naphtha, benzine, benzole, dead-oil and pitch, twenty per centum ad valorem. 81. All coal-tar colors or dyes, by whatever name known and not specially enumerated or provided for in this act, thirtyfive per centum ad valorem. 82. All preparations of coal-tar, not colors or dyes, not specially enumerated or provided for in this act, twenty per centum ad valorem.3 83. Logwood and other dyewoods, extracts and decoctions of, ten per centum ad valorem.4 1 Act of June 30, 1864, made flour of sulphur dutiable at twenty dollars per ton, and fifteen per cent.; this was repeated in the Revised Statutes; act of February 27, 1877, amended the section by substituting the word "flowers" for flour. The department, in 1876, stated the following conclusions concerning the classification of brimstone: (1.) The article known in commerce as crude brimstone is brimstone procured from sulphurous ore by the process of roasting, fusing, or smelting, by which it is separated from rock and earthy matter, but which leaves it in a state of impurity, the native sulphur found in the ore being mingled with the impure portions thereof. (2.) The only article known in commerce as refined brimstone is that which is obtained from the crude brimstone by the process of vaporization and sublimation, which releases the sulphur from all foreign matter, and leaves it chemically pure. It is found in commerce under the designation of virgin-rock brimstone, roll brimstone, and flowers of sulphur. Crude brimstone is always shipped in bulk, whereas the refined article cannot be so shipped without destroying or greatly impairing its commercial value. (S. 3032.) 2 Act of March 2, 1861, made tar dutiable at twenty per cent. No distinction was made between wood-tar and coal-tar. The provisions of the former law, for which the above three paragraphs are substituted, were as follows, viz.:—. [Oils.-Illuminating, and naphtha, benzine, and benzole, refined or produced from the distillation of coal, asphaltum, shale, peat, petroleum or rock-oil, or other bituminous substances used for like purposes, forty cents per gallon; coal-oil, crude, fifteen cents per gallon; crude petroleum or rock-oil, twenty cents per gallon.] - Act of March 3, 1865. [On nitro-benzole, or oil of mirbane, ten cents per pound.]-Act of February 8, 1875. [Paints and Dyes. - Aniline dyes and colors, by whatever name known, fifty cents per pound and thirty-five per centum ad valorem.]-Act of July 14, 1870. The foregoing paragraphs have been productive of much controversy. The supreme court was compelled to classify nitro-benzole. Of late years many new dyes have been produced from naphthaline and other derivations of coal-tar, and are largely used as substitutes for the vegetable and organic dyes. Alizarine, a product of anthracine, has taken the place of madder, and, when first imported, was classed as an unenumerated manufactured article, dutiable at twenty per cent., instead of as an aniline dye. The result of this classification was the importation of numerous newly-discovered dyes, coal-tar derivations, under the name of alizarine, others again being entered as paints. The department finally ruled that all dyes and colors, coal-tar derivatives, were dutiable under the provision for aniline dyes, and this ruling resulted in protests, appeals, and litigation. 4 Sumac extract, held by the Circuit Ct. S.D. N.Y. (Lazonly v. Arthur), dutiable under the above paragraph. The department acquiesced in the decision, (S. 3842), and directed that extracts of nutgalls and of Persian berries be similarly classed (S. 3898), reversing previous decisions. Held, however, that an article intended for dyeing, and similar to extract of hemlock bark, but made from tamarack, hemlock, butternut, maple, and golden rod, should pay twenty per cent. as an unenumerated manufactured article. (S. 4307.) |