free list, and in the manufacture of which no dutiable materials are used, shall be free.1 SECT. 2500. Upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal revenue laws upon such articles.2 [Sect. 2501 of the Revised Statutes, enacted June 6, 1872, and based upon similar provisions in acts of July 14, 1862, and June 30, 1864, imposing an additional duty of ten per cent. upon articles, except wool, raw cotton, and raw silk, the growth of countries east of the Cape of Good Hope, but imported from places west of the Cape of Good Hope, was repealed by act of May 4, 1882, — the repeal to take effect January 1, 1883.] SECT. 2501 [2502]. A discriminating duty of ten per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected, and paid on all goods, wares, and merchandise which shall be imported on vessels not of the United States; but this discriminating duty shall not apply to goods, wares, and merchandise which shall be imported in vessels not of the United States, entitled by treaty or any act of Congress to be entered in the ports of the United States on payment of the same duties as shall then be paid on goods, wares, and merchandise imported in vessels of the United States.3 SECT. 2502 [2503]. There shall be levied, collected, and paid upon all articles imported from foreign countries, and mentioned in the schedules herein contained [in the next 1The proposed substitute for section 2499 seems necessary, as, without it, non-enumerated articles are dutiable under the general clause, notwithstanding the fact that they are substantially in material and use the same as other articles which are on the free list. That is to say, a special enumeration of the precise article must be found in the free list to exempt it from duty. The Commission is of the opinion that the same rule should obtain as to the free list which is applied in other parts of the law, and that articles similar in material and use to those specifically named in the free list should be free of duty. - Rep. Tariff Commission, p. 35. 2 That is, by the internal revenue laws in force at the time of reimportation, not at the time of exportation. (S. 2560.) 3 See note to Sect. 2498. section], the rates of duty which are by the schedules respectively prescribed, namely: [Act of June 6, 1872, reduced ten per cent. the duties on certain classes of articles; reënacted in Revised Statutes, but repealed by act of March 3, 1875.] [SECT. 2504.] SCHEDULE A.-CHEMICAL PRODUCTS.1 1. Glue, twenty per centum ad valorem. 2. Beeswax, twenty per centum ad valorem.2 3. Gelatine and all similar preparations [not otherwise provided for], thirty [-five] per centum ad valorem. 1A schedule especially devoted to chemical products is a new feature of the tariff law. The articles thus classed appeared mostly in the sundry schedule of the former law. The Tariff Commission say: "In the preparation of this schedule the testimony before the Commission of every witness on drugs and chemicals has been consulted, and the Commission has profited by the suggestions of manufacturers of chemical productions, and of what might be called the allied products, such as colors, paints, essential oils, and soap; and of druggists and metallurgists, on ores, minerals, earths, and clays. "Some difficulty was experienced in deciding as to the articles to be classified under the generic term of 'chemical products,' and, though great care has been exercised, the classification can hardly be claimed to be perfect. In addition to those articles which are unquestionably chemicals, it is found necessary to include, in order to make a more harmonious schedule, such crude vegetable substances and minerals as are largely used in chemicals. Also in some cases it has been thought advisable to place on the chemical schedule metals that are almost entirely used in this branch of industry. "In the classification, the suggestion of chemical experts, that this schedule be arranged under the three heads of animal, vegetable, and mineral, has been followed. The aim has been throughout to place all the raw material used in this industry on the free list, and only to make it dutiable when advanced in value by grinding, refining, or other process of manufacture in which labor becomes an element for consideration. A few exceptions to both these rules may be found; but in these cases, as in that of sumac (a raw material), a great injury would result to a large number of persons whose daily subsistence depends upon the gathering and sending to market of this plant. On the other hand, perhaps it might be urged that the Commission is subject to the charge of inconsistency in leaving quinine (an advanced product) on the free list; but, in view of the recent action by Congress in relation to this article, no change is recommended. The system of graduating duties, with regard to the stages of advancement in the manufacture of an article, has been incorporated into the general clauses of both the free and dutiable lists. "The free list has been very largely increased by the sweeping clauses introduced in regard to chemicals; and, while a less number of articles is enumerated, the list is, in reality, very much larger, practically making all crude drugs, indeed all substances not edible, and in a crude condition, free. A large proportion of these articles in the existing law are subject to rates of duty varying from 20 to 30 per cent. ad valorem. In another clause all crude minerals not enumerated, and now bearing 20 per cent. ad valorem, are proposed to be made free. The same products, advanced in manufacture, have all been reduced from 20 to 10 per cent. ad valorem ; also all non-dutiable crude minerals, but which have been advanced in value or condition, from various rates to a uniform rate of 10 per cent. ad valorem. "Following this same principle, it has been deemed in the line of simplification of the tariff to provide similar clauses embracing all earths or clays, proprietary, alcoholic, and medicinal preparations, and colors and paints, and, to some extent, oils have, in this same manner, been included under a general clause, as well as aniline dyes. "In the few cases where an advance of duties is proposed, it has been merely for the purpose of classifying an article in the 10 or 20 per cent. ad valorem clause; and, in cases where a 5 per cent. advancement or reduction is of little importance one way or the other, this has been done to preserve general harmony through the schedule.” - Rep. Tariff Commission, p. 11. 2 An article called "ceresia," obtained from ozokerite, an impure fossil wax, held properly classed by assimilation with beeswax, and not exempt from duty as Chinese (S. 2703.) wax. 4. Glycerine [thirty per centum ad valorem], crude, brown, or yellow, of the specific gravity of one and twentyfive hundredths or less at a temperature of sixty degrees Fahrenheit, not purified by refining or distilling,1 two cents per pound. 5. Glycerine, refined,2 five cents per pound. 6. Fish-glue or isinglass, twenty-five per centum ad valorem. [Free.] 7. Phosphorus, ten cents per pound.3 8. Soap, hard and soft, all which are not otherwise specially enumerated or provided for in this act, and Castile soap, twenty per centum ad valorem. 9. Fancy, perfumed, and all descriptions of toilet soap, fifteen cents per pound. [Soap, fancy, perfumed, honey, transparent, and all descriptions of toilet and shaving soaps; ten cents per pound, and, in addition, thereto, twenty-five per centum ad valorem ; soap not otherwise provided for, one cent per pound, and, in addition thereto, thirty per centum ad valorem.*] 10. Sponges, twenty per centum ad valorem. 11. Sumac [ten per centum ad valorem], ground, threetenths of one cent per pound, and sumac extract, twenty per centum ad valorem.5 1 The above definition is that proposed by the Manufacturing Chemists' Association. 2 Refined glycerine is defined by the above authority to be white glycerine of any gravity, and brown and yellow glycerine of more than 1.2500 specific gravity, and any glycerine of any gravity, which has been wholly or partially refined or distilled. Rep. Tariff Commission, p. 2587. 3 Under the former law, phosphorus was not designated, and was declared dutiable at twenty per centum ad valorem as an article "manufactured in whole or in part, not herein enumerated or provided for." 4 Windsor soap, held dutiable as a toilet soap (S. 1860); an article called "dog soap, intended for the destruction of fleas and vermin on dogs, held properly classed with toilet soaps, and not as a proprietary medicine. (S. 2351.) A soap, slightly scented, but, nevertheless, common-bar soap, and intended for laundry purposes, held dutiable at the lower rate. (S. 2982.) A compound resulting from the action of a salifiable base with fat or oil, no trace in excess of either fat, oil, or alkali being left, is a soap and not grease. (S. 2920.) So a soap obtained by the reaction of palm oil with caustic soda, possessing all the qualities and characteristics of soap. (S. 2434.) 5 The ten per cent. duty on sumac was imposed by the act of July 14, 1862, for revenue wholly, as there was then no home industry to protect. The very high price, $150 per ton, and sometimes more, induced the gathering and grinding of sumac in Virginia, and the business increased from 100 tons per annum in 1865 to 8,000 tons in 1881, the value of the best foreign article meanwhile decreasing to $65 per ton, and sometimes less. The annual home production is now about 8,000 tons, the annual importation, about 7,000 tons. In Virginia employment during the season of two or three months, is said to be given to nearly 300,000 persons. The sumac grinders strongly urged upon the Tariff Commission the claims of this industry for increased protection. Their 12. Acid,' acetic,2 acetous, or pyroligneous acid not exceeding the specific gravity of one and forty-seven onethousandths, [five] two cents per pound; exceeding the specific gravity of one and forty-seven one thousandths, [thirty] ten cents per pound. 13. Acid, citric, ten cents per pound. 14. Acid, tartaric, ten [fifteen] cents per pound. 15. Camphor, refined, five cents per pound. 16. Castor beans, or seeds, fifty cents per bushel of fifty pounds. [; sixty cents]. 17. 3 Castor-oil, eighty cents [one dollar] per gallon. 18. Cream of tartar, six [ten] cents per pound. 19. Dextrine [gum substitute, or] burnt starch, gum substitute, or British gum,5 one cent per pound. [Ten per centum ad valorem.] 20. Extract of hemlock and other bark used for tanning, demand was for a specific duty of $20 per ton. The Commission recommended onehalf the amount, viz., one-half of one cent per pound, making, as a concession to the sumac gatherers, an exception to the rule generally followed of making the raw material free of duty. Sumac cut in fine chips, and intended for dyeing purposes, held dutiable as sumac, at ten per cent. (S. 4461.) Sumac extract, see note to 83, infra. 1 The change in the classification of acids is an important one. The sweeping provision of the free list of the new law would seem to embrace all acids not enumerated in this schedule, although no specific mention is made of acids used in the fine arts. The former act made crude arsenious, boracic, nitric, not chemically pure, muriatic, oxalic, picric and nitro-picric, succinic, and sulphuric acids, "and all acids of every description used for chemical and manufacturing purposes, not otherwise provided for,' free; and, besides acetic acid, named above, benzoic, carbolic liquid, citric and nitric acids, dutiable at ten per cent., chromic and tartaric at fifteen per cent.; gallic and tannic at one dollar per pound; fuming sulphuric (Nordhausen), one cent per pound; "and all other acids of every description used for medicinal purposes, or in the fine arts, not otherwise provided for, ten per centum ad valorem." An article called chrysamic acid, which has been subjected to a process removing its tendency to explode, held not to be an acid, but dutiable as a non-enumerated manufactured article. (S. 5147.) Salicylic acid, held to be clearly an acid and not dutiable as a medicinal preparation. (S. 3704.) Liquid carbolic, held dutiable at ten per cent., without regard to use. (S. 5263.) Cresylic held dutiable as liquid carbolic (S. 3980); carbolic acid in the form of fine white crystals, used almost exclusively for medicinal purposes, held dutiable as an acid for medicinal purposes, not otherwise provided for. (S. 1796, 4851.) 2 As to distinction between acetic acid and vinegar, or essence of vinegar, see S. 3964, 4213, 4378. 3 If the beans are in the pod, the weight of the pods is allowable as tare. (S. 582.) 4 Any article, in fact, and substantially cream of tartar, and used without further process of refinement for the same purpose, should be classified as cream of tartar, although commercially known by another name. (S. 1551.) 5 This article is also known as roasted starch, starch gum, fruit gum, and by other names; but, however produced, or to whatever use put, dextrine is always composed of the same elementary bodies, and corresponds to the same chemical formula, and is of precisely the same composition as starch. not otherwise enumerated or provided for in this act, twenty per centum ad valorem.' 21. Glucose, or grape sugar, twenty per centum ad valorem.2 22. Indigo, [extract] extracts of, [ten per centum ad valorem] and carmined [twenty] ten per centum ad valorem.3 23. Iodine [salts of, fifteen per centum ad valorem]; resublimed [seventy-five], forty cents per pound. 24. Licorice [-paste, or licorice in rolls], paste or roll, seven and one half [; ten] cents per pound; licorice juice,4 three [five] cents per pound. 25. Oil of bay-leaves, essential, or bay rum essence or oil, two dollars and fifty cents per pound.5 26. Oil, croton, fifty cents [one dollar] per pound. 27. Oil, flaxseed or linseed [thirty cents per gallon], and cotton-seed oil, twenty-five cents per gallon, seven and onehalf pounds' weight to be estimated as a gallon. [Cottonseed oil, thirty cents per gallon.] 28. Hemp-seed oil and rape-seed oil [twenty-three] ten cents per gallon.o 29. 6 Soda and potassa, tartrate, or rochelle salt' [salts], [five] three cents per pound. 1 Extract of hemlock bark was formerly assessed at the same rate, as an unenumerated manufactured article. (S. 980.) 2 Glucose, or grape sugar, has been held dutiable at the same rate, twenty per cent., by the Treasury Department, as an unenumerated manufactured article. (S. 4014.) Burnt glucose for beer-coloring, a caramel of glucose or grape sugar, classified by assimilation as brandy-coloring, a caramel of cane sugar. (S. 3732.) 3 Indigotine is powdered carmined indigo, and dutiable as carmined indigo. (S. 3953.) 4 An article called licorice juice, but in fact licorice paste, held chargeable as such. (S. 1531, 1882.) 5 The Revised Statutes named the essential oil of bay-leaves as dutiable at $17.50 per pound, and bay rum essence or oil (another name for the same article) at fifty cents per ounce. Held, that the former provision should be treated as surplusage. (S. 2644.) • Colza oil, commercially known as rape-seed oil, held dutiable as such. (S. 2604.) Linseed oil, specially treated and prepared for artists' use, held properly classed, by assimilation, as varnish. (S. 3473.) 7 The comma after potassa is clearly an error, rochelle salt being soda and potassa tartrate; and as this paragraph must be construed in connection with other paragraphs of the chemical schedule and of the free list, it unquestionably will be construed as though the comma had been omitted. In the drafts of the bill in the Senate and in the House, the word "of " appeared after "tartrate." |