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inch, counting the warp and filling, and exceeding in weight five ounces per square yard, one-fourth of one cent per square yard; 1 on finer or lighter goods of like description, not exceed ing one hundred and forty threads to the square inch, counting the warp and filling, one-half cent per square yard; [on goods of like description, exceeding one hundred and forty threads, and not exceeding two hundred threads to the square inch, counting the warp and filling, three-fourths of one cent per square yard; on like goods, exceeding two hundred threads to the square inch, counting the warp and filing, one cent per square yard;] on all goods embraced in the foregoing schedules (except jeans, denimes, drillings, bedtickings, ginghams, plaids, cottonades, pantaloon stuffs, and goods of like description, not exceeding in value the sum of sixteen cents per square yard), if printed, painted, colored, or stained, they shall be considered to have been bleached goods, and there shall be levied, collected, and paid a duty of one cent per square yard, in addition to the rates of duty provided for bleached goods. [Provided, That upon all plain woven cotton goods, not included in the foregoing schedules, and upon cotton goods of every description, the value of which shall exceed sixteen cents per square yard, there shall be levied, collected, and paid, a duty of five per centum ad valorem:] And provided, further, That no cotton goods, having more than two hundred threads to the square inch, counting the warp and filling, shall be admitted to a less rate of duty than is provided for goods which are of that number of threads.

252. Second: [On spool and other thread of cotton, ten per centum ad valorem. (62, 470, 620.) Third On shirts and drawers, wove or made on frames, composed wholly of cotton and cotton velvet, five per centum ad valorem.]

253. Fourth: [On all cotton jeans, denimes, drillings, bedtickings, ginghams, plaids, cottonades, pantaloon stuffs, and goods of like description, not exceeding in value the sum of sixteen cents per square yard, two cents per square yard ;] and on all manufactures composed wholly of cotton, bleached, unbleached, printed, painted, or dyed, not otherwise provided for, five per centum ad valorem. (63, 374.)

254. Fifth: On all brown or bleached [linens, ducks, canvas paddings,] cot-bottoms, [burlaps,] drills, coatings, brown hollands, blay linens, damasks, [diapers, crash, huckabacks, handkerchiefs, lawns, or other manufactures] of flax, jute, or hemp (or of which flax, jute, or hemp shall be the component material of chief value), five per centum ad valorem (64, 375); [on flax or linen threads, twine and packthread, and all other manufactures of flax, or of which flax shall be the component material of chief value, and not otherwise provided for, five per centum ad valorem ]

SECTION 11. From and after the day and year aforesaid, in addition to the duties heretofore imposed by law on the articles hereinafter mentioned and provided for in this section, there shall be levied, collected, and paid, on the goods, wares, and merchandise herein enumerated, imported from foreign countries, the following duties and rates of duty, that is to say:

255. On [jute, Sisal grass, sun hemp, coir,] and other vegetable substances not enumerated, (except flax, tow of flax, Russia and manilla hemp, and codilla, or tow of hemp,) five dollars per ton (65, 181, 596). [On jute butts, one dollar per ton (65, 596, 766); on tarred cables, or cordage, one-fourth of one cent per pound; on untarred manilla cordage, one-fourth of one cent per pound; on all other untarred cordage, one-half cent per pound; on hemp yarn, one cent per pound; on coir yarn, one-half cent per pound; on seines, one-half cent per pound; on cotton bagging, or other manufactures not otherwise provided for, suitable for the uses to which cotton bagging is applied, whether composed in whole or in part of hemp, jute, or flax, or any other material valued at less than ten cents per square yard, three-fourths of one cent per pound; over ten cents per square yard, one cent per pound; on sail duck, five per centum ad valorem; on Russia and other sheetings, made of flax or hemp, brown and white, five per centum ad valorem; and on all other manufactures of hemp, or of which hemp shall be a component part, not otherwise provided for, five per centum ad valorem ; on grass cloth, five per centum ad valorem; on jute yarns, five per centum ad valorem.]

256. [On all other manufactures of jute or Sisal grass, not otherwise provided for, five per centum ad valorem:] Provided, That all hemp, or preparations of hemp used for naval purposes by the government of the United States, shall be of American growth or manufacture: Provided, further, The same can be obtained of as good quality and at as low a price.

SECTION 12. From and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, and on such

For tare on jute, see Dept. Let of May 3, 1866, N. Y.

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as may now be exempt from duty, there shall be levied, collected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say:

257. [On all brown earthenware and common stoneware, gas retorts, stoneware not ornamented. ] and stoneware above the capacity of ten gallons, twenty per centum ad valorem ; [on China and porcelain ware, gilded, ornamented, or decorated in any manner, forty per centum ad valorem; on China and porcelain ware, plain white, and not decorated in any manner, and all other earthen, stone, or crockery ware, white, glazed, edged, printed, painted, dipped, or creamcolored, composed of earthy or mineral substances, and not otherwise provided for, thirty-five per centum ad valorem; slates, slate pencils, slate chimney-pieces, mantels, slabs for tables, and all other' manufactures of slate, forty per centum ad valorem; on unwrought clay, pipe clay, fire clay, and kaoline, five dollars per ton; on fuller's earth, three dollars per ton; on white chalk, four dollars per ton; on red and French chalk, ten per centum ad valorem; on chalk of all descriptions, not otherwise provided for, twenty-five per centum ad valorem On all plain and mould and press glassware, not cut. engraved, or painted, thirty per cent ad valorem; on all articles of glass, cut, engraved. painted, colored, printed, stained, silvered or gilded, not including plate glass silvered, or looking-glass plates, thirty five per centum ad valorem; on fluted, rolled, or rough plate-glass, not including crown, cylinder, broad, or common window glass, not exceeding ten by fifteen inches, seventy-five cents per one hundred square feet; above that, and not excee ling sixteen by twenty-four inches, one cent per square foot; above that, and not exceeding twenty-four by thirty inches, one cent and a half per square foot; ail above that, two cents per square foot: Provided, That all fluted, rolled, or rough plate-glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed; on all cast polished plate-glass, unsilvered, not exceeding ten by fifteen inches, three cents per square foot; above that, and not exceeding sixteen by twenty-four inches, five cents per square foot; above that, and not exceeding twenty-four by thirty inches, eight cents per square foot; above that, and not exceeding twenty-four by sixty inches, twenty-five cents per square foot; al above that, fifty cents per square foot; on all cast polished plate-glass, silvered, or lookingglass plates, exceeding ten by fifteen inches, four cents per square foot; above that, and not exceeding sixteen by twenty-four inches, six cents per square foot; above that, and not exceeding twenty-four by thirty inches, ten cents per square foot; above that, and not exceeding twenty four by sixty inches, thirty five cents per square foot; all above that, sixty cents per square foot: Provided. That no looking-glass plates, or plate-glass silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass, of like description, not framed, but shall be liable to pay, in addition thereto, thirty per centum ad valorem upon such frames; on porcelain and Bohemian glass, glass crystals for watches, paintings on glass or glasses, pebbles for spectacles, and all manufactures of glass, or of which glass shall be a component material, except crown, cylinder, and other window glass, not otherwise provided for, and all glass bottles or jars filled with sweetmeats, preserves, thirty-five per centum ad valorem.]

SECTION 13. From and after the day and year aforesaid, in addition to the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, a duty of five per centum ad valorem, that is to say:

258. Argentine, alabatta, or German silver, [manufactured or] Unmanufactured (105, 399).

259. Articles embroidered with gold, silver, or other metal (105, 532). 260. Articles worn* by men, women, or children, of whatever material composed, made up, or made wholly or in part by hand, not otherwise provided for (106, 370, 537).

261. Britannia ware (128).

262. Baskets, and all other articles composed of grass, ozier, palm leaf, straw, whalebone, or willow, not otherwise provided for (107).

263. Bracelets, braids, chains, curls, or ringlets composed of hair, or of which hair is a component material (108, 605, 682).

264. Braces, suspenders, webbing, or other fabrics composed wholly or in part of India-rubber, not otherwise provided for (100, 109, 184, 244, 532, 538). 265. Brooms [and brushes] of all kinds (109).

266. Canes and sticks for walking, finished or unfinished (110); capers, pickles, and sauces of all kinds, not otherwise provided for (110, 508).

* Pocket handkerchiefs, although hemmed or otherwise prepared for use, are not classified with "articles worn" (Tr. Reg., p. 570.)

Haytian peppers imported in salt and water, not to be used in that form as a "pickle," but for the prepara tion of pepper sauce, are not embraced in this classification. (October 30, 1857, N. Y.) So also, walnuts imported in salt and water. (September 30, 1858, Boston.)

267. Caps, hats, muffs, and tippets of fur, and all other manufactures of fur, or of which fur shall be a component material (111, 532, 537).

268. Caps, gloves, leggins, mits, socks, stockings, wove shirts and drawers, and all similar articles made on frames, of whatever material composed, worn by men, women and children, and not otherwise provided for (112, 532, 533, 537).

269. Card cases, pocket-books, shell boxes, souvenirs, and all similar articles, of whatever material composed (113).

270. Carriages and parts of carriages (114); clocks and parts of clocks (114). 271. Clothing, ready made, and wearing apparel of whatever description, of whatever material composed, except wool, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer (115, 472, 533, 537).

272. Coach and harness furniture of all kinds, saddlery,* coach and harness hardware, silver plated,† brass plated, or covered, common tinned, burnished, or japanned, not otherwise provided for (116).

273. Combs of all kinds (117); compositions of glass or paste, when set (104); composition tops for tables, or other articles of furniture (117).

274. Comfits, sweetmeats, or fruits preserved in sugar, brandy, or molasses, not otherwise provided for (118, 508).

275. Cotton cords, gimps, and galloons; cotton laces, cotton insertings, cotton trimming laces, and cotton braids, colored [or uncolored]; court-plaster (119); cutlery of all kinds (119, 360).

276. Dolls [and toys] of all kinds (120).

277. Encaustic tiles (121); epaulets, galloons, laces, knots, stars, tassels, tresses, and wings, of gold, silver, or other metal (121).

278. Fans and fire-screens of every description, of whatever material composed (122).

279. Frames and sticks for umbrellas, parasols, and sunshades, finished or unfinished (123); furniture, cabinet and household (123); [furs dressed].

280. Hair pencils (124); hat bodies of cotton [or wool, or of which wool is the component material of chief value] (91, 124, 532, 533) ; [hair cloth, hair seatings, and all other manufactures of hair, not otherwise provided for] (104, 604, 605, 682).

281. Ink, printers' ink, and ink powder (125); japanned, patent or enamelled leather, or skins of all kinds (1-5); [jet and] manufactures of jet,§ and imitations thereof (125, 641).

282. Leather, tanned, of all descriptions (92, 100, 132, 183, 706).

283. [Maccaroni, vermicelli,] gelatine, [jellies,] and all similar preparations (126, 769).

284. Manufactures of bone, shell, horn, ivory or vegetable ivory (127); manufactures of paper, or of which paper is a component material, not otherwise provided for (133); [manufactures of the bark of the cork tree, except corks.]

285. Manufactures, articles, vessels, and wares, not otherwise provided for, of [gold, silver (399), copper, ] brass (579), iron [steel], lead, pewter, tin, or other metal (399), or of which either of these metals or any other metal shall be the component material of chief value (128, 204, 363, 718, 719).

286. Manufactures not otherwise provided for, composed of mixed materials, in part of cotton, silk [wool], or worsted, hemp, jute, or flax (91, 129, 370, 379, 472, 532 to 537, 541).

* See note to 116.

+ See notes to paragraphs 70 and 579.

Commission on cutlery (See T. D., 70.)

Certain bracelets of jet, gold mounted or ornamented, held to be properly classified as manufactures of jet, and not entitled to entry as jewelry. (December 3, 1863, N. Y.)

The boxes in which maccaroni is imported form an integral part of the value of the maccaroni as sold in the market whence imported, and their cost is properly included in the dutiable value of the maccaroni. (Jan. 80, 1866, Baltimore.)

Other than gold, silver, copper, brass, and steel. (See 363, 399, 579.)

287. Manufactures of cotton, linen, silk, or worsted, if* embroidered or tam. boured, in the loom or otherwise, by machinery or with the needle or other process, not otherwise provided for (130, 533 to 538, 541).

288. Manufactures of cedar wood, granadilla, ebony, mahogany, rosewood, and satin wood (131).

289. Manufactures and articles of leather, or of which leather shall be a component part, not otherwise provided for (132).

290. Manufactures, articles, and wares, of papier mache (133); [manufactures of goats' hair or mohair, or of which goats' hair or mohair shall be a component material, not otherwise provided for.]

291. Manufactures of wood, or of which wood is the chief component part, not otherwise provided for (86, 123, 131, 134, 708 to 711); morocco skins (92, 100, 706); muskets, rifles, and other fire-arms (135).

292. Needles,† sewing, darning, knitting, and all other descriptions (96, 361); oilcloth of every description, of whatever material composed, not otherwise provided for].

293. Paper boxes, and all other fancy boxes (137); paper envelopes (137); paper-hangings, and paper for screens or fire-boards; paper, antiquarian, demy, drawing, elephant, foolscap, imperial, letter, and all other paper, not otherwise provided for (137, 720).

294. Pins, solid head or other (128); plated and gilt ware of all kinds (138). 295. Prepared vegetables, meats, fish,§ poultry, and game, sealed or unsealed, in cans or otherwise (138).

296. Rattans and reeds, manufactured or partially manufactured (99); roofing slates (139, 383).

297. Scagliola tops for tables or other articles of furniture (139); sealingwax (139); side arms of every description (139, 599); silver-plated metal, in sheets or other form (139); stereotype plates (100); [still bottoms.]

298. Twines and packthread, of whatever material composed, not otherwise provided for (140, 375); type metal (101); types, new (101); [umbrellas, parasols, and sunshades.]

299. Velvet, when printed or painted (142); [wafers;] (142); water colors; [watches and parts of watches, and watch materials, and unfinished parts of watches] (68, 613); webbing, composed of [wool.] cotton, flax, or any other materials (378, 538), not otherwise provided for (142).

300. SECTION 14. [From and after the day and year aforesaid, there shall be levied, collected, and paid on all goods, wares, and merchandise of the growth or produce of countries beyond the Cape of Good Hope, when imported from places this side of the Cape of Good Hope, a duty of ten per cent. ad valorem and in addition to the duties imposed on any such articles when imported directly from the place or places of their growth or production.]

301. SECTION 15. Upon all ships, vessels, or steamers, which, after the thirtyfirst day of December, eighteen hundred and sixty-two, shall be entered at any

*Cotton velvet elaborately embroidered and cut in slips or patterns of the size and shape of slippers, was held to be embraced in this clause under the act of 1857. (August 24, 1857, New York.)

"It has been the practice to classify under these sections (13) and 287) (commonly known as the embroidery clauses) such goods as are commercially known as 'embroideries,' and not manufactures of any material to which embroidery may be added." (April 20, 1865, New York.)

The term "embroidered or tamboured," as here used, can only be properly and safely applied to those fabrics figured or ornamented by the employment of the needle, whether directed by the hand, or by machinery in the loom or frame; and consequently manufactures figured in the loom or machine which weaves the fabric, as the texture is formed, without the employment of the needle either by hand or by mechanical agency, are not, therefore, to be considered as comprehended in this classification and liable to duty as " embroidered or tamboured." (See Tr. Reg., p. 565.)

Needles of English manufacture, rusted and exported for polishing, cannot be reimported free of duty. (October 24, 1868, A. C. & Co.)

1 See note to 137.

Salmon prepared by boiling and spiced according to a recipe belonging to importers, and prepared for them exclusively, is not what is known in commerce as "preserved salmon;" but is properly classified as "prepared fish," at a duty of thirty-five per cent. (December 4, 1868, New York.)

Other than gold and silver. (See 424; see also 579 as to manufactures of copper, brass, &c, and also 613.) Articles of spring steel requiring further manufacture to make them "watch springs" are not "parts of watches" but must be classified as "manufactures of steel not otherwise provided for " (December 4, 1863, New York.) But see the distinction made between "finished" and "unfinished parts." (October 25, 1857, New York) "Watch movements" were classified as "watches" under the act of 1857-not as "watch materials" or "unfin ished parts of watches." (October 26, 1857, New York; but Quere as to the effect of the "copper act" of 1869 (579) thereon.)

But "watch hands" and "chain hooks" were classified as "watch materials and unfinished parts of watchies" under the same act. (October 26, 1867, Boston.)

custom-house in the United States from any foreign port or place, or from any port or place in the United States, whether ships or vessels of the United States, or belonging wholly or in part to subjects of foreign powers, there shall be paid a tax or tonnage duty of ten cents per ton of the measurement of said vessel, in addition to any tonnage duty now imposed by law: Provided, That the said tax or tonnage duty shall not be collected more than once in each year on any ship, vessel, or steamer having a license to trade between different districts of the United States, or to carry on the bank, whale, or other fisheries, whilst employed therein, or on any ship, vessel, or steamer, to or from any port or place in Mexico, the British Provinces of North America, or any of the West India Islands: Provided, also, That nothing in this act contained shall be deemed in anywise to impair any rights and privileges which have been or may be acquired by any foreign nation under the laws and treaties of the United States relative to the duty on tonnage of vessels: Provided, further, That so much of the act of August eighteen, eighteen hundred and fifty-six, entitled "An act to authorize protection to be given to citizens of the United States who may discover deposits of guano," as prohibits the export thereof, is hereby suspended for one year from aud after the passage of this act.

302. SECTION 16. From and after the passage of this act, in estimating the allowance for tare on all chests, boxes, cases, casks, bags, or other envelope or covering of all articles imported liable to pay any duty, where the original invoice is produced at the time of making entry thereof, and the tare shall be specified therein, it shall be lawful for the collector, if he shall see fit, or for the collector and naval officer, if such officer there be, if they shall see fit, with the consent of the consignees, to estimate the said tare according to such invoice; but in all other cases the real tare shall be allowed, and may be ascertained under such regulations as the Secretary of the Treasury may from time to time prescribe; but in no case shall there be any allowance for draft (5 and 5b). 303. SECTION 17. [From and after the first day of November, eighteen hundred and sixty-two, no goods, wares, or merchandise subject to ad valorem or specific duty, whether belonging to a person or persons residing in the United States or otherwise, or whether acquired by the ordinary process of bargain and sale, or otherwise, shall be admitted to entry, unless the invoice of such goods, wares, or merchandise be verified by the oath of the owner or one of the owners, or in the absence of the owner, one of the party who is authorized by the owner to make the shipment and sign the invoice of the same, certifying that the invoice annexed contains a true and faithful account, if subject to ad valorem duty and obtained by purchase, of the actual cost thereof, and of all charges thereon, and that no discounts, bounties, or drawbacks are contained in the said invoice but such as have actually been allowed on the same; and when consigned or obtained in any manner other than by purchase, the actual market value thereof, and if subject to specific duty. of the actual quantity thereof; which said oath shall be administered by the consul or commercial agent of the United States in the district where the goods are manufacture, or from which they are sent; and if there be no consul or commercial agent of the United States in the said district, the verification hereby required shall be made by the consul or commercial agent of the United States at the nearest point, or at the port from which the goods are shipped, in which case the oath shall be administered by some public officer, duly authorized to administer oaths, and transmitted with a copy of the invoice to the consul or commercial agent for his authentication; and this act shall be construed only to modify, and not repeal, the act of March first, eighteen hundred and twenty-three, entitled "An act supplementary to, and to amend an act entitled An act to regulate the collection of duties on imports and tonnage,' passed second March, one thousand seven hundred and ninety-nine, and for other purposes," and the forms of the oaths therein set forth shall be modified accordingly. And there shall be paid to the said consul, vice-consul, or commercial agent, by the person or persons by or in behalf of whom the said invoices are presented and deposited one dollar for each and every invoice verified, which shall be accounted for by the offcers receiving the same. in such manner as is now required by the laws regulating the fees and salaries of consuls and commercial agents: Provided. That nothing herein contained shall be construed to require for goods imported under the reciprocity treaty with Great Britain, signed June fifth, eighteen hundred and fifty-four, any other consular certificate than is now required by law: And provided, further, That the provisions of this section shall not apply to invoices of goods, wares, and merchandise imported into the United States from beyond Cape Horn and the Cape of Good Hope, until the first day of April, one thousand eight hundred and sixty-three: And provided, further, That the provisions of this section shall not apply to countries where there is no consul, vice-consul, or commercial agent of the United States. Repealed March 3, 1863, Ch. 76, § 14.

304. SECTION 18. From and after the date aforesaid, it shall be the duty of consuls and commercial agents of the United States, having any knowledge or belief of any case or practice of any person or persons who obtain or should obtain verification of invoices as described in the preceding section, whereby

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