ing newspapers, hand-bills and other printing, and all other paper, not otherwise provided for; paper boxes, and all other fancy boxes; paper . envelopes; paper hangings, paper for wails, and paper for screens or fireboards; parchment; parasols and sun shades, and umbrellas; patent mordant; paving and roofing tiles, and bricks, and roofing slates, and fire bricks; periodicals and other works, in course of printing and republication in the Confederate States; pitch; plaster of paris, calcined; plumbago; potassium; putty. Quicksilver; quills; quasia, manufactured or unmanufactured. Red chalk pencils; rhubarb; roman cement. Saddlery of all kinds, not otherwise provided for; saffron and saffron cake; sago; salts, epsom, glauber, and rochelle, and all other salts and preparations of salts not otherwise provided for; sarsaparilla; screws of all kinds; sealing wax; seines; seppia; sewing silk, in the gum and purirified; shaddocks; skins of all kinds, tanned, dressed or japanned; slate pencils; smaltz; soap of every description not otherwise provided for; spirits of turpentine; spunk; squills; starch; stereotype plates; still bottoms; sulphate of barytes, crude or refined; sulphate of quinine, and quinine in all its various preparations. Tapioca; tar; textile fabrics of every description, not otherwise provided for; twine and pack thread, of whatever material composed; thread lacings and insertings; types, old or new, and type metals. Umbrellas; vandyke brown; vanilla beans; varnish of all kinds; vellum; venetian red; velvet in the piece, composed wholly of cotton, or of cotton and silk, but of which cotton is the component material of chief value; verdigris; vermillion; vinegar. Wafers; water colors; whalebone; white and red lead; white vitriol, or sulphate of zine; whiting, or Paris white; window glass, broad, crown or cylinder; woolen and worsted yarns, and woolen listings; shot of lead, not otherwise provided for; wheelbarrows and handbarrows; wagons and vehicles of every description. SCHEDULE D, (ten per centum ad valorem.) Acids of every description not otherwise provided for; alcornoque; aloes; ambergris; amber; ammonia and sal ammonia; anatto, roucon or orleans; angora Thibet, and other goats' hair, or mohair, unmanufactured, not otherwise provided for; annis seed; antimony, crude or regulus of; argol, or crude tartar; arsenie; ashes, pot, pearl and soda; asphaltum; assafoetida. Bananas, cocoa nuts, pine apples, plantains, oranges, and all other West India fruits in their natural state; barilla; bark of all kinds, not otherwise provided for; bark, Peruvian; bark, guilla; bismouth; bitter apples; bleaching powder of chloride of lime; bones, burnt; boards, planks, staves, shingles, laths, scantling, and all other sawed lumber; also spars and hewn timber of all sorts, not otherwise provided for; bone black, or animal carbon, and bone dust; bolting cloths; books, printed, magazines, pamphlets, periodicals, and illustrated newspapers, bound, or unbound, not otherwise provided for; books, blank, bound or unbound; borate of line; borax, crude or tincal; borax refined; buchu leaves; box wood, unmanufactured; Brazil paste; Brazil wood, braziletto, and ail dye-woods in sticks; bristles; bronze and Dutch metal in leaf, bronze liquor and bronze powder; building stones; butter; burr stones, wrought or unwrought. Cabinets of coins, medals, gems, and all collections of antiquities; cam phor, crude; cantharides; cassia and cassia buds; chalk; cheese; chickory root; chronometers, box or ship, and parts thereof; clay, burnt Schedule D, ten per cent. or unburnt bricks, paving and roofing tiles, gas retorts, and roofing slates; coal, coke, and culm of coal; cochineal; cocoa nuts, cocoa and cocoa shells; coculus indicus; coir yarn; codilla, or tow of hemp or flax; cowhage down; cream of tartar; cudbear. Diamonds, cameos, mosaics, gems, pearls, rubies, and other precious stones, and imitations thereof, when set in gold or silver, or other metal ; diamond glaziers, set or not set; dragon's blood. Engravings, bound or unbound; extract of indigo; extracts and decoctions of log-wood and other dye-wood, not otherwise provided for; extract of madder; ergot. Flax, unmanufactured; flaxseed and linseed; flints and flint ground; flocks, waste or shoddy; French chalk; furs, hatters', dressed or undressed, not on the skin; furs, undressed, when on the skin.. Glass, when old and fit only to be re-manufactured; gamboge; gold and silver leaf; gold-beaters' skin; grindstones; gum-Arabic, Barbary, copal, East Indies, Senegal, substitute, tragacanth, and all other gums and resins, in a crude state, not otherwise provided for. Hair, of all kinds, uncleansed and unmanufactured; hemp, unmanu factured; hemp seed and rape seed; hops, horns, horn-tips, bone, bonetips, and teeth, unmanufactured. Ivory, unmanufactured, ivory nuts, or vegetable ivory. Jute, sisal grass, coir, and other vegetable substances, unmanufactured, not otherwise provided for. Kelp; kermes. Lac spirits, lac sulphur, and lac dye; leather, tanned, band, sole, and upper of all kinds not otherwise provided for; lemons and limes, and lemon and lime juice, and juices of all other fruits without sugar; lime. Madder, ground or prepared; madder root; marble in the rough slab or block, unmanufactured; metals, unmanufactured, not otherwise provided for; mineral kermes; mineral and bituminous substances, in a crude state, not otherwise provided for; moss, iceland; music, printed with lines, bound or unbound. Natron; nickel; nuts, not otherwise provided for: nut galls; nux vomica. Oakum; oranges, lemons, and limes, orpiment. Palm leaf, unmanufactured; pearl, mother of; pine apples; plantains; platina, unmanufactured; polishing stones; potatoes; prussian blue; pumice and pumice stone. Rattans and reeds, unmanufactured; red chalk; rotten stone. Safflower; sal soda, and all carbonates and sulphates of soda, by whatever names designated, not otherwise provided for; seedlac; shellac; silk, raw, not more advanced in manufacture than singles, tram and thrown, or organzine; sponges; steel, in bars, sheets and plates, not further advanced in manufacture than by rolling; and cast steel in bars; sumac; sulphur, flour of. Tallow, marrow, and all other grease or soap stock and soap stuffs, not otherwise provided for. Tea; terne tin, in plates or sheets; teazle, terra japonica, catechu; tin, in plates or sheets, and tin foil; tortoise, and other shells, unmanufactured; trees, shrubs, bulbs, plants and roots, not otherwise provided for; turmeric. Watches and parts of watches; woad or pastell; woods, viz.: cedar, box, ebony, lignum vitæ, granadilla, mahogany, rose-wood, satin-wood, and all other woods, unmanufactured. Iron ore, and iron in bloom, loops and pigs. Maps and charts. Paintings and statuary not otherwise provided for. Wool, unmanufactured, of every description, and hair of the Alpaca goat and other like animals. Specimens of natural history, mineralogy, or botany, not otherwise provided for. Yams. Leaf and unmanufactured tobacco. SCHEDULE E, (five per centum ad valorem.) Articles used in dyeing and tanning, not otherwise provided for. Brass, in bars or pigs, old and fit only to be re-manufactured; bells, old; bell metal. Copper, in pigs or bars; copper ore; copper, when old and fit only to be re-manufactured; cutel. Diamonds, cameos, mosaics, pearl, gems, rubies, and other precious stones, and imitations thereof, when not set. Emery, in lump or pulverized. Felt, adhesive, for sheathing vessels; Fuller's earth. Gums of all sorts, not otherwise provided for; gutta percha, unmanu factured. Indigo; India rubber, in bottle, slabs, or sheets, unmanufactured; India rubber, milk of. Junk, old. Plaster of Paris, or sulphate of lime, ground or unground; raw hides. and skins of all kind undressed. Sheathing copper-but no copper to be considered as such, except in sheets forty-eight inches long and fourteen inches wide, and weighing from eleven to thirty-four ounces; sheathing or yellow metal not wholly or part of iron; sheathing or yellow metal; nails expressly for sheathing vessels; sheathing paper; stave bolts and shingle bolts. Tin ore, and tin in pigs or bars; type, old and fit only to be re manufactured. Wold. Zinc, spelter, or tentenegue, unmanufactured. Schedule E, 5 per cent. SCHEDULE F. (Specific Duties.) Ice-one dollar and fifty cents per ton. Salt-ground, blown or rock-two cents per bushel, of fifty-six pounds per bushel. SCHEDULE G. (Exempt from Duty.) Books, maps, charts, mathematical and nautical instruments, philosophical apparatus, and all other articles whatever, imported for the use of the Confederate States; books, pamphlets, periodicals and tracts, published by religious associations. All philosophical apparatus, instruments, books, maps and charts; statues, statuary, busts and casts, of marble, bronze, alabaster, or plaster of paris; paintings and drawings; etchings; specimens of sculpture; cabinets of coins; medals, gems, and all collections of antiquities: Provided, The same be specially imported in good faith for the use of any society incorporated or established for philosophical and literary purposes, or for the encouragement of the fine arts, or for the use or by the order of any church, college, academy, school or seminary of learning in the Confederate States. Bullion, gold and silver. Schedule F, spo cific duties. Schedule G, exempt from duty. similitude to articles enumerated, Coins, gold, silver and copper; coffee; cotton; copper, when imported for the mint of the Confederate States. Garden seeds, and all other seeds for agricultural and horticultural purposes; goods, wares, and merchandize, the growth, produce or manufacture of the Confederate States, exported to a foreign country and brought back to the Confederate States in the same condition as when exported, upon which no drawback has been allowed: Provided, That all regulations to ascertain the identity thereof, prescribed by existing laws, or which may be prescribed by the Secretary of the Treasury, shall be complied with. Guano, manures, and fertilizers of all sorts. Household effects, old and in use, of persons or families from foreign countries, if used abroad by them, and not intended for any other purpose or purposes, or for sale. Models or inventions or other improvements in the arts: Provided, That no article or articles shall be deemed a model which can be fitted for use. Paving stones; personal and household effects, not merchandise, of citizens of the Confederate States dying abroad. Specimens of natural history, mineralogy, or botany; provided the same be imported in good faith for the use of any society incorporated or established for philosophical, agricultural or horticultural purposes, or for the use or by the order of any college, academy, school or seminary of learning in the Confederate States. Wearing apparel, and other personal effects not merchandise; professional books, implements, instruments, and tools of trades, occupation or employment, of persons arriving in the Confederate States: Provided, That this exemption shall not be construed to include machinery, or other articles imported for use in any manufacturing establishment, or for sale. Bacon, pork, hams, lard, beef, wheat, flour and bran of wheat, flour and bran of all other grains, Indian corn and meal, barley, rye, oats and oat meal, and living animals of all kinds, not otherwise provided for; also all agricultural productions, including those of the orchard and garden, in their natural state, not otherwise provided for. Gunpowder, and all the materials of which it is made. Lead, in pigs or bars, in shot or balls, for cannon, muskets, rifles or pistols. Arms of every description, for military purposes, and parts thereof, munitions of war, military accoutrements, and percussion caps. Ships, steamers, barges, dredging vessels, machinery, screw pile jetties, and articles to be used in the construction of harbors, and for dredging and improving the same. Non-onumerated SEC. 2. And be it further enacted, That there shall be levied, collected articles bearing a and paid on each and every non-enumerated article which bears a similitude, either in material, quality, texture, or the uses to which it may be chargeable with applied, to any enumerated article chargeable with duty, the same rate of the duties on the duty which is levied and charged on the enumerated article by the foregoing schedules, which it most resembles in any of the particulars before When the resem- mentioned; and if any non-enumerated article equally resembles two or blance is to two or more enumerated articles on which different rates of duty are chargeable, latter. more articles. Proviso. there shall be levied, collected and paid on such non-enumerated article the same rate of duty as is chargeable on the article which it resembles, paying the highest duty: Provided, That on all articles manufactured from two or more materials, the duty shall be assessed at the highest rates at which any of its component parts may be chargeable: Provided further, Duty of ten per That on all articles which are not enumerated in the foregoing schedules and cannot be classified under this section, a duty of ten per cent. ad ted and classified. valorem shall be charged. per cent. on all articles not enumera SEC. 3. And be it further enacted, That all goods, wares and merchan- Goods in public dize which may be in the public stores as unclaimed, or in warehouse stores as unclaimunder warehousing bonds, on the thirty-first day of August next, shall be ed, or in warehouse subject, on entry thereof for consumption, to such duty as if the same had the 31st of August, been imported, respectively after that day. under bonds, on 1861. to or exemption or SEC. 4. And be it further enacted, That on the entry of any goods, Decision of colwares or merchandise, imported on or after the thirty-first day of August lector as to liability aforesaid, the decision of the collector of customs at the port of im- from duly, of go ds portation and entry, as to their liability to duty or exemption therefrom, imported on shall be final and conclusive against the owner, importer, consignee or after the 31st Auagent of any such goods, wares and merchandise, unless the owner, im- gust, 1861, and conclusive, unporter, consignee or agent shall, within ten days after such entry, give less, & . notice to the collector, in writing, of his dissatisfaction with such decision, setting forth therein distinctly and specifically his ground of objection final Invoice value of market value. thereto, and shall, within thirty days after the date of such decision, appeal Appeal allowed therefrom to the Secretary of the Treasury, whose decision on such appeal to Secretary of the shall be final and conclusive; and the said goods, wares and merchandise Treasury. shall be liable to duty or exemption therefrom accordingly, any act of Congress to the contrary notwithstanding, unless suit shall be brought within thirty days after such decision, for any duties that may have been paid, or may thereafter be paid on said goods, or within thirty days after the duties shall have been paid in cases where such goods shall be in bond. SEC. 5. And be it further enacted, That it shall be lawful for the owner, consignee, or agent of imports which have been actually purchased or imports may be procured otherwise than by purchase, on entry of the same, to make such raised to the true addition in the entry to the cost or value given in the invoice as, in his opinion, may raise the same to the true market value of such imports in the principal markets of the country whence the importations shall have been made, and to add thereto all costs and charges which, under existing Additton of costs laws, would form part of the true value at the port where the same may and charges. be entered, upon which the duty should be assessed, And it shall be the duty of the collector within whose district the same may be imported or entered, to cause the dutiable value of such imports to be appraised, estimated and ascertained, in accordance with the provisions of existing laws; to and if the appraised value thereof shall exceed by ten per centum, or more, the value so declared on entry, then in addition to the duties im- Extra duty to be posed by law on the same, there shall be levied, collected, and paid, a paid if the apduty of twenty per centum ad valorem, on such appraised value: Pro- ceed by 10 per e nt. vided, nevertheless,, That under no circumstances shall the duty be assessed or more, the value upon an amount less than the invoice or entered value, any law of Con- declared on entry. gress to the contrary notwithstanding. Dutiable value be appraised. praised value ex Proviso. SEC. 6. And be it further enacted, That so much of all acts or parts of Repealing clause. acts as may be inconsistent with the provisions of this act, shall be and the same are hereby repealed. APPROVED May 21, 1861. CHAP. XLV. An Act to define with more certainty the meaning of an act entitled May 21, 1861. "An Act to fix the duties on articles therein named," approved March the fifteenth, eighteen hundred and sixty-one. The Congress of the Confederate States of America do enact, That Act of March the above recited act shall be so construed as to embrace all railroad rails, 15, 1861, ch. 54, spikes, fishing plates and chairs, used in the construction of railroads, which were imported and were in bond at the date of its passage. fixing the duties on articles therein named, construed. When a greater SEC. 2. Be it further enacted, That the Secretary of the Treasury is hereby directed to refund to such railroad companies as have, since the rate of duty has |