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one and one tenth cent per pound: Provided, That all iron in slabs, blooms, loops, or other forms less finished than iron in bars, and more advanced than pig iron, except castings, shall be rated as iron in bars, and be subject to a duty of eight tenths of one cent per pound; and none of the iron above enumerated in this paragraph shall pay a less rate of duty than thirty-five per centum ad valorem; Provided further, That all iron bars, blooms, billets, or sizes or shapes of any kind, in the manufacture of which charcoal is used as fuel, shall be subject to a duty of not less than twenty-two dollars per ton.

137. Beams, girders, joists, angles, channels, cartruck channels, TT, columns and posts or parts or sections of columns and posts, deck and bulb beams, and building forms, together with all other structural shapes of iron or steel, whether plain or punched, or fitted for use, nine tenths of one cent per pound.

138. Boiler or other plate iron or steel, except saw plates hereinafter provided for, not thinner than nuinber ten wire gauge, sheared or unsheared, and skelp iron or steel sheared or rolled in grooves, valued at one cent per pound or less, five tenths of one cent per pound; valued above one cent and not above one and four tenths cent per pound, sixty-five hundredths of one cent per pound; valued above one and four tenths cent and not above two cents per pound, eight tenths of one cent per pound; valued above two cents and not above three cents per pound, one and one tenth cent per pound; valued above three cents and not above four cents per pound, one and five tenths cent per pound; valued above four cents and not above seven cents per pound, two cents per pound; valued above seven cents and not above ten cents per pound, two and eight tenths cents per pound; valued above ten cents and not above thirteen cents per pound, three and one half cents per pound; valued above thirteen cents per pound, forty-five per centum ad valorem: Provided, That all plate iron or steel thinner than number ten wire gauge shall pay duty as iron or steel sheets.

139. Forgings of iron or steel, or forged iron and steel combined, of whatever shape, or in whatever stage of manufacture, not specially provided for in this act, two and three tenth cents per pound: Protided, That no forgings of iron or steel, or forgings of iron and steel combined, by whatever process made, shall pay a less rate of duty than forty-five per centum ad valorem.

140. Hoop, or band, or scroll, or other iron or steel, valued at three cents per pound or less, eight inches or less in width, and less than three eighths of one inch thick and not thinner than number ten wire gauge, one cent per pound; thinner than number ten wire gauge and not thinner than number twenty wire gauge, one and one tenth cent per pound; thinner than number twenty wire gauge, one and three tenths cent per pound: Provided, That hoop or band iron, or hoop or band steel, cut to length, or wholly or partially manufactured into hoops or ties for baling purposes, barrel hoops of iron or steel, and hoop or band iron or hoop or band steel flared, splayed, or punched, with or without buckles or fastenings, shall pay two tenths of one cent per pound more duty than that imposed on the hoop or band iron or steel from which they are made.

iron or sheet steel not thinner than number ten wire gauge shall pay duty as plate iron or plate steel.

148. All iron or steel sheets or plates, and all hoop, band, or scroll iron or steel, excepting what are known commercially as tin plates, terne plates, and taggers tin, and hereinafter provided for, when galvanized or coated with zinc or spelter, or other metals, or any alloy of those metals, shall pay three fourths of one cent per pound more duty than the rates imposed by the preceding paragraph upon the corresponding gauges, or forms, of common or black sheet or taggers iron or steel; and on and after July first, eighteen hundred and ninety-one, all iron or steel sheets, or plates, or taggers iron coated with tin or lead or with a mixture of which these metals or either of them is a component part, by the dipping or any other process, and commercially known as tin plates, terne plates, and taggers tin, shall pay two and two tenths cents per pound: Provided, That on and after July first, eighteen hundred and ninety-one, manufactures of which tin, tin plates, terne plates, taggers tin, or either of them, are component materials of chief value, and all articles, vessels, or wares manufactured, stamped, or drawn from sheet iron or sheet steel, such material being the component of chief value, and coated wholly or in part with tin or lead or a mixture of which these metals or either of them is a component part, shall pay a duty of fifty-five per centum ad valorem: Provided further, That on and after October first, eighteen hundred and ninety-seven, tin plates and terne plates lighter in weight than sixty-three pounds per hundred square feet shall be admitted free of duty, unless it shall be made to appear to the satisfaction of the President (who shall thereupon by proclamation make known the fact) that the aggregate quantity of such plates lighter that sixty-three pounds per hundred square feet produced in the United States during either of the six years next preceding June thirtieth, eighteen hundred and ninety-seven, has equaled one third the amount of such plates imported and entered for consumption during any fiscal year after the passage of this act, and prior to said October first, eighteen hundred and ninety-seven: Provided, That the amount of such plates manufactured into articles exported, and upon which a drawback shall be paid, shall not be included in ascertaining the amount of such importations: And provided further, That the amount or weight of sheet iron or sheet steel manufactured in the United States and applied or wrought in the manufacture of articles or wares tinned or terne plated in the United States, with weight allowance as sold to manufacturers or others, shall be considered as tin and terne plates produced in the United States within the meaning of this act.

144. Sheet iron or sheet steel, polished, planished, or glanced, by whatever name designated, two and one half cents per pound: Provided, That plate or sheet or taggers iron or steel, by whatever name designated, other than the polished, planished, or glanced herein provided for, which has been pickled or cleaned by acid, or by any other material or process, or which is cold rolled, smoothed only, not polished, shall pay one quarter of one cent per pound more duty than the corresponding gauges of common or black sheet or taggers iron or steel.

gers tin, one cent per pound until July first, eighteen hundred and ninety-one.

141. Railway bars, made of iron or steel, and rail- 145. Sheets or plates of iron or steel, or taggers iron way bars made in part of steel, T-rails, and punched or steel, coated with tin or lead, or with a mixture of iron or steel flat rails, six tenths of one cent per pound. which these metals, or either of them, is a component 142. Sheets of iron or steel, common or black, in- part, by the dipping or any other process, and comcluding all iron or steel commercially known as commercially known as tin plates, terne plates, and tagmon or black taggers iron or steel, and skelp iron or steel, valued at three cents per pound or less: Thinner than number ten and not thinner than number twenty wire gage, one cent per pound; thinner than number twenty wire gauge and not thinner than number twenty-five wire gauge, one and one tenth cent per pound; thinner than number twenty-five wire gage, one and four tenths cent per pound; corrugated or crimped, one and four tenths cents per pound: Provided, That all common or black sheet VOL. XXX.-14 A

146. Steel ingots, cogged ingots, blooms, and slabs, by whatever process made; die blocks or blanks; billets and bars and tapered or beveled bars; steamer, crank, and other shafts; shafting; wrist or crank pins; connecting rods and piston rods; pressed, sheared, or stamped shapes; saw plates, wholly or partially manufactured; hammer molds or swaged steel; gunbarrel molds not in bars; alloys used as substitutes

for stcel tools; all descriptions and shapes of dry sand, loam, or iron-molded steel castings; sheets and plates not specially provided for in this act; and steel in all forms and shapes not specially provided for in this act; all of the above valued at one cent per pound or less, four tenths of one cent per pound; valued above one cent and not above one and four tenths cent per pound, five tenths of one cent per pound; valued above one and four tenths cent and not above one and eight tenths cent per pound, eight tenths of one cent per pound; valued above one and eight tenths cent and not above two and two tenths cent per pound, nine-tenths of one cent per pound; valued above two and two tenths cents, and not above three cents per pound, one and two tenths cent per pound; valued above three cents and not above four cents per pound, one and six tenths cent per pound; valued above four cents and not above seven cents per pound, two cents per pound; valued above seven cents and not above ten cents per pound, two and eight tenths cents per pound; valued above ten cents and not above thirteen cents per pound, three and one half cents per pound; valued above thirteen cents and not above sixteen cents per pound four and two tenths cents per pound, valued above sixteen cents per pound, seven cents per pound.

Wire. 147. Wire rods: Rivet, screw, fence, and other iron or steel wire rods, and nail rods, whether round, oval, flat, square, or in any other shape, in coils or otherwise, not smaller than number six wire gauge, valued at three and one half cents or less per pound, six tenths of one cent per pound; and iron or steet, flat, with longitudinal ribs for the manufacture of fencing, valued at three cents or less per pound, six tenths of one cent per pound: Provided, That all iron or steel rods, whether rolled or drawn through dies, smaller than number six wire gauge, shall be

classed and dutiable as wire.

148. Wire: Wire made of iron or steel, not smaller than number ten wire gauge, one and one fourth cent per pound; smaller than number ten, and not smaller than number sixteen wire gauge, one and three fourths cent per pound; smaller than number sixteen and not smaller than number twenty-six wire gauge, two and one-fourth cents per pound; smaller than number twenty-six wire gauge, three cents per pound: Provided, That iron or steel wire covered with cotton, silk, or other material, and wires or strip steel, commonly known as crinoline wire, corset wire, and hat wire, shall pay a duty of five cents per pound; And provided further, That flat steel wire, or sheet steel in strips, whether drawn through dies or rolls, untempered or tempered, of whatsoever width, twentyfive one thousandths of an inch thick or thinner (ready for use or otherwise), shall pay a duty of fifty per centum ad valorem: And provided further, That no article made from iron or steel wire, or of which iron or steel wire is a component part of chief value, shall pay a less rate of duty than the iron or steel wire from which it is made either wholly or in part: And provided further, That iron or steel wire cloths, and iron or steel wire nettings made in meshes of any form, shall pay a duty equal in amount to that imposed on iron or steel wire used in the manufacture of iron or steel wire cloth, or iron or steel wire nettings, and two cents per pound

in addition thereto.

There shall be paid on iron or steel wire coated with zinc or tin, or any other metal (except fence wire and iron or steel, flat, with longitudinal ribs, for the manufacture of fencing), one half of one cent per pound in addition to the rate imposed on the wire of which it is made; on iron wire rope and wire strand, one cent per pound in addition to the rate imposed on the wire of which it is made; on steel wire rope and wire strand, two cents per pound in addition to the rate imposed on the wire of which they or either of them are made: Provided further, That all iron or steel wire valued at more than four cents per pound shall pay a duty of not less than forty-five per centum ad valorem, except that card wire for the manufacture

of card clothing shall pay a duty of thirty-five per centum ad valorem.

General Provisions.

149. No allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any description of iron or steel, or upon any article wholly or partly manufactured of iron or steel, or upon any manufacture of iron and steel.

150. All metal produced from iron or its ores, which is cast and malleable, of whatever description or form, without regard to the percentage of carbon contained therein, whether produced by cementation, or converted, cast, or made from iron or its ores, by the crucible, Bessemer, Clapp-Griffiths, pneumatic, Thomas-Gilchrist, basic, Siemens-Martin, or open-hearth process, or by the equivalent of either, or by a combination of two or more of the processes, or their equivalents, or by any fusion or other process which produces from iron or its ore a metal either granular or fibrous in structure, which is cast and malleable, excepting what is known as malleable-iron castings shall be classed and denominated as steel.

151. No article not specially provided for in this act, wholly or partly manufactured from tin plate, terne plate, or the sheet, plate, hoop, band, or scroll iron or steel herein provided for, or of which such tin plate, terne plate, sheet, plate, hoop, band, or scroll iron or steel shall be the material of chief value, shall pay a lower rate of duty than that imposed on the tin plate, terne plate, or sheet, plate, hoop, band, or scroll iron or steel from which it is made, or of which it shall be the component thereof of chief value.

152. On all iron or steel bars or rods of whatever shape or section, which are cold rolled, cold hammered, or polished in any way, in addition to the ordinary process of hot rolling or hammering, there shall be paid one fourth of one cent per pound in addition to the rates provided in this act; and on all strips, plates, or sheets of iron or steel of whatever shape, other than the polished, planished, or glanced sheet iron, or sheet steel hereinbefore provided for, which are cold rolled, cold hammered, blued, brightened, tempered, or polished by any process to such perfected surface finish or polish better than the grade of cold rolled, smooth only, herein before provided for, there shall be paid one and one fourth cent per pound in addition to the rates provided in this act upon plates, strips, or sheets of iron or steel of common or black finish; and on steel circular-saw plates there shall be paid one cent per pound in addition to the rate provided in this act for steel saw plates.

Manufactures of Iron and Steel.

153. Anchors, or parts thereof, of iron or steel, mill irons and mill cranks of wrought iron, and wrought iron for ships, and forgings of iron or steel, or of combined iron and steel, for vessels, steam engines, and locomotives, or parts thereof, weighing each twentyfive pounds or more, one and eight tenths cent per pound.

154. Axles, or parts thereof, axle bars, axle blanks, or forgings for axles, whether of iron or steel, without reference to the stage or state of manufacture, two cents per pound: Provided, That when iron or steel axles are imported fitted in wheels, or parts of wheels. of iron or steel, they shall be dutiable at the same rate as the wheels in which they are fitted.

155. Anvils of iron or steel, or of iron and steel combined, by whatever process made, or in whatever stage of manufacture, two and one half cents per pound.

156. Blacksmiths' hammers and sledges, track tools, wedges, and crowbars, whether of iron or steel, two and one fourth cents per pound.

157. Boiler or other tubes, pipes, flues, or stays of wrought iron or steel, two and one half cents per pound.

158. Bolts, with or withont threads or nuts, or bolt

blanks, and finished hinges or hinge blanks, whether of iron or steel, two and one fourth cents per pound. 159. Card clothing, manufactured from temperedsteel wire, fifty cents per square foot; all other, twenty-five cents per square foot.

160. Cast-iron pipe of every description, nine tenths of one cent per pound.

161. Cast-iron vessels, plates, stove plates, andirons, 'sad-irons, tailors' irons, hatters' irons, and castings of iron, not specially provided for in this act, one and two tenths cent per pound.

162. Castings of malleable iron not specially provided for in this act, one and three fourths cent per pound.

163. Cast hollow ware, coated, glazed, or tinned, three cents per pound.

164. Chain or chains of all kinds, made of iron or steel, not less than three fourths of one inch in diameter, one and six tenths cent per pound; less than three fourths of one inch and not less than three eighths of one inch in diameter, one and eight tenths cent per pound; less than three eighths of one inch in diameter, two and one half cents per pound, but no chain or chains of any description shall pay a lower rate of duty than forty-five per centum ad valorem. Cutlery.-165. Pen-knives or pocket knives of all kinds, or parts thereof, and erasers or parts thereof, wholly or partly manufactured, valued at not more than fifty cents per dozen, twelve cents per dozen; valued at more than fifty cents per dozen and not exceeding one dollar and fifty cents per dozen, fifty cents per dozen; valued at more than one dollar and fifty cents per dozen and not exceeding three dollars per dozen, one dollar per dozen; valued at more than three dollars per dozen, two dollars per dozen; and in addition thereto on all the above, fifty per centum ad valorem. Razors and razor blades, finished or unfinished, valued at less than four dollars per dozen, one dollar per dozen; valued at four dollars or more per dozen, one dollar and seventy-five cents per dozen; and in addition thereto on all the above razors and razor blades, thirty per centum ad valorem.

166. Swords, sword blades and side arms, thirtyfive per centum ad valorem.

167. Table knives, forks, steels, and all butchers', hunting, kitchen, bread, butter, vegetable, fruit, cheese, plumbers', painters', palette, and artists' knives, of all sizes, finished or unfinished, valued at not more than one dollar per dozen pieces, ten cents per dozen; valued at more than one dollar and not more than two dollars, thirty-five cents per dozen; valued at more than two dollars and not more than three dollars, forty cents per dozen; valued at more than three dollars and not more than eight dollars, one dollar per dozen; valued at more than eight dollars, two dollars per dozen; and in addition upon all the above-named articles, thirty per centum ad valorem. All carving and cooks' knives and forks of all sizes, finished or unished, valued at not more than four dollars per dozen pieces, one dollar per dozen; valued at more than four dollars and not more than eight dollars, two dollars per dozen pieces; valued at more than eight dollars and not more than twelve dollars, three dollars per dozen pieces; valued at more than twelve dollars, five dollars per dozen pieces; and in addition upon all the above-named articles, thirty per centum ad valorem.

168. Files, file blanks, rasps, and floats, of all cuts and kinds, four inches in length and under, thirtyfive cents per dozen; over four inches in length and under nine inches, seventy-five cents per dozen; nine inches in length and under fourteen inches, one dollar and thirty cents per dozen; fourteen inches in length and over, two dollars per dozen.

Fire-Arms.-169. Muskets and sporting rifles, twenty-five per centum ad valorem.

170. All double-barreled, sporting, breech-loading shot guns valued at not more than six dollars each, one dollar and fifty cents each; valued at more than six dollars and not more than twelve dollars each, four dollars each; valued at more than twelve dollars each, six dollars each; and in addition thereto on all

the above, thirty-five per centum ad valorem. Single-barrel breech-loading shot guns, one dollar each and thirty-five per centum ad valorem. Revolving pistols valued at not more than one dollar and fifty cents each, forty cents each; valued at more than one dollar and fifty cents, one dollar each; and in addition thereto on all the above pistols, thirty-five per centum ad valorem.

171. Iron or steel sheets, plates, wares, or articles, enameled or glazed with vitreous glasses, forty-five per centum ad valorem.

172. Iron or steel sheets, plates, wares, or articles, enameled or glazed as above with more than one color, or ornamented, fifty per centum ad valorem.

Nails, spikes, tacks, and needles.-173. Cut nails and cut spikes of iron or steel, one cent per pound. 174. Horsehoe nails, hob nails, and all other wrought iron or steel nails not specially provided for in this act, four cents per pound."

175. Wire nails made of wrought iron or steel, two inches long and longer, not lighter than number twelve wire gauge, two cents per pound; from one inch to two inches in length, and fighter than number twelve and not lighter than number sixteen wire gauge, two and one half cents per pound; shorter than one inch and lighter than number sixteen wire gauge, four cents per pound.

176. Spikes, nuts, and washers, and horse, mule, or ox shoes, of wrought iron or steel, one and eight tenths cent per pound.

177. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thousand, two and one fourth cents per thousand; exceeding sixteen ounces to the thousand, two and three fourths cents per pound.

178. Needles for knitting or sewing machines, crochet needles and tape needles, and bodkins of metal, thirty-five per centum ad valorem.

179. Needles, knitting, and all others not specially provided for in this act, twenty-five per centum ad valorem.

Plates.--180. Steel plates engraved, stereotype plates, electrotype plates, and plates of other materials, engraved or lithographed, for printing, twenty-five per centum ad valorem.

181. Railway fish plates or splice bars, made of iron or steel, one cent per pound.

182. Rivets of iron or steel, two and one half cents per pound.

183. Saws:-Cross-cut saws, eight cents per linear foot; mill, pit, and drag saws, not over nine inches wide, ten cents per linear foot; over nine inches wide, fifteen cents per linear foot; circular saws, thirty per centum ad valorem; hand, back, and all other saws not specially provided for in this act, forty per centum ad valorem.

184. Screws, commonly called wood screws, more than two inches in length, five cents per pound; over one inch and not more than two inches in length, seven cents per pound; over one half inch and not more than one inch in length, ten cents per pound; one half inch and less in length, fourteen cents per pound.

185. Wheels, or parts thereof, made of iron or steel, and steel-tired wheels for railway purposes, whether wholly or partly finished, and iron or steel locomotive, car, or other railway tires or parts thereof, wholly or partly manufactured, two and one half cents per pound; and ingots, cogged ingots, blooms, or blanks for the same, without regard to the degree of manufacture, one and three fourths cents per pound: Provided, That when wheels or parts thereof, of iron or steel are imported with iron or steel axles fitted in them, the wheels and axles together shall be dutiable at the same rate as is provided for the wheels when imported separately.

Miscellaneous Metals and Manufactures of.

186. Aluminium or aluminum, in crude form, alloys of any kind in which aluminum is the component material of chief value, fifteen cents per pound.

187. Antimony, as regulus or metal, three fourths of one cent per pound.

188. Argentine, albata, or German silver, unmanufactured, twenty-five per centum ad valorem.

189. Brass, in bars or pigs, old brass, clippings from brass or Dutch metal, and old sheathing, or yellow metal, fit only for remanufacture, one and one half cent per pound.

190. Bronze powder, twelve cents per pound; bronze or Dutch metal, or aluminum, in leaf, eight cents per package of one hundred leaves.

Copper.-191. Copper imported in the form of ores, one half of one cent per pound on each pound of fine copper contained therein.

192. Old copper, fit only for remanufacture, clippings from new copper, and all composition metal of which copper is a component material of chief value, not specially provided for in this act, one cent per pound.

193. Regulus of copper and black or coarse copper, and copper cement, one cent per pound on each pound of fine copper contained therein.

194. Copper in plates, bars, ingots, Chili or other pigs, and in other forms, not manufactured, not specially provided for in this act, one and one fourth cent per pound.

195. Copper in rolled plates, called braziers' copper, sheets, rods, pipes, and copper bottoms, also sheathing or yellow metal of which copper is the component material of chief value, and not composed wholly or in part of iron ungalvanized, thirty-five per centum ad valorem.

Gold and Silver.-196. Bullions and metal thread of gold, silver, or other metals, not specially provided for in this act, thirty per centum ad valorem.

197. Gold leaf, two dollars per package of five hundred leaves.

198. Silver leaf, seventy-five cents per package of

five hundred leaves.

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Lead.-199. Lead ore and lead dross, one and one half cent per pound: Provided, That silver ore and all other ores containing lead shall pay a duty of one and one half cent per pound on the lead contained therein, according to sample and assay at the port of entry.

200. Lead in pigs and bars, molten and old refuse lead run into blocks and bars, and old scrap lead fit only to be remanufactured, two cents per pound.

201. Lead in sheets, pipes, shot, glaziers' lead, and lead wire, two and one half cents per pound.

202. Metallic mineral substances in a crude state and metals unwrought, not specially provided for in this act, twenty per centum ad valorem; mica, thirtyfive per centum ad valorem.

Nickel.-203. Nickel, nickel oxide, alloy of any kind in which nickel is the component material of chief value, ten cents per pound.

204. Pens, metallic, except gold pens, twelve cents per gross.

205. Pen-holder tips, pen-holders or parts thereof, and gold pens, thirty per centum ad valorem.

208. Pins, metallic, solid head or other, including hair pins, safety pins, and hat, bonnet, shawl, and balt pins, thirty per centum ad valorem.

207. Quicksilver, ten cents per pound. The flasks, bottles, or other vessels in which quicksilver is imported shall be subject to the same rate of duty as they would be subjected to if imported empty.

208. Type metal, one and one half cent per pound for the lead contained therein; new types, twentyfive per centum ad valorem.

209. Tin: On and after July first, eighteen hundred and ninety-three, there shall be imposed and paid upon cassiterite or black oxide of tin, and upon bar, block, and pig tin, a duty of four cents per pound: Provided, That unless it shall be made to appear to the satisfaction of the President of the United States (who shall make known the fact by proclamation) that the product of the mines of the United States shall have exceeded five thousand tons of cassiterite, and bar, block, and pig tin in any one

year prior to July first, eighteen hundred and ninetyfive, then all imported cassiterite, bar, block, and piz tin shall after July first, eighteen hundred and ninetyfive, be admitted free of duty.

Watches.-210. Chronometers, box or ship's, and parts thereof, ten per centum ad valorem.

211. Watches, parts of watches, watch cases, watch movements, and watch glasses, whether separately packed or otherwise, twenty-five per centum ad valorem.

Zinc or Spelter.-212. Zinc in blocks or pigs, one and three fourths cent per pound.

213. Zinc in sheets, two and one half cents per pound.

214. Zinc, old and worn out, fit only to be remanufactured, one and one fourth cents per pound.

215. Manufactures, articles, or wares, not specially enumerated or provided for in this act, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or any other metal, and whether partly or wholly manufactured, forty-five per centum ad valorem.

SCHEDULE D.-WOOD AND MANUFACTURES OF. 216. Timber, hewed and sawed, and timber used for spars and in building wharves, ten per centum ad valorem.

217. Timber, squared or sided, not specially provided for in this act, one half of one cent per cubic foot.

218. Sawed boards, plank, deals, and other lumber of hemlock, whitewood, sycamore, white pine, and basswood, one dollar per thousand feet board measure; sawed lumber, not specially provided for in this act, two dollars per thousand feet board measure; but when lumber of any sort is planed or finished, in addition to the rates herein provided, there shall be levied and paid for each side so planed or finished fifty cents per thousand feet board measure; and if planed on one side and tongued and grooved, one dolfar per thousand feet board measure; and if planed on two sides, and tongued and grooved, one dollar and fifty cents per thousand feet board measure; and in estimating board measure under this schedule no deduction shall be made on board measure on account of planing, tonguing, and grooving: Provided, That in case any foreign country shall impose an export duty upon pine, spruce, elm, or other logs, or upon stave bolts, shingle wood, or heading blocks exported to the United States from such country, then the duty upon the sawed lumber herein provided for, when imported from such country, shall remain the same as fixed by the law in force prior to the passage of this act.

219. Cedar: That on and after March first, eighteen hundred and ninety-one, paving posts, railroad ties, and telephone and telegraph poles of cedar, shall be dutiable at twenty per centum ad valorem.

220. Sawed boards, plank, deals, and all forms of sawed cedar, lignum vitæ, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all other cabinet woods not further manufactured than sawed, fifteen per centum ad valorem; veneers of wood, and wood, unmanufactured, not specially provided for in this act, twenty per centum ad valorem. 221. Pine clapboards, one dollar per one thousand. 222. Spruce clapboards, one dollar and fifty cents per one thousand."

223. Hubs for wheels, posts, last blocks, wagon blocks, oar blocks, gun blocks, heading blocks, and all like blocks or sticks, rough hewed or sawed only, twenty per centum ad valorem.

224. Laths, fifteen cents per one thousand pieces. 225. Pickets and palings, ten per centum ad valorem.

226. White-pine shingles, twenty cents per one thousand; all other, thirty cents per one thousand. 227. Staves of wood of all kinds, ten per centum ad valorem.

228. Casks and barrels (empty), sugar-box shooks, and packing boxes and packing-box shooks, of wood,

not specially provided for in this act, thirty per centum ad valorem.

229. Chair cane, or reeds wrought or manufactured from rattans or reeds, and whether round, square, or in any other shape, ten per centum ad valorem.

230. House or cabinet furniture, of wood, wholly, or partly finished, manufactures of wood, or of which wood is the component material of chief value, not specially provided for in this act, thirty-five per centum ad valorem.

SCHEDULE E.-SUGAR.

231. That on and after July first, eighteen hundred and ninety-one, and until July first, nineteen hundred and five, there shall be paid, from any moneys in the Treasury not otherwise appropriated, under the provisions of section three thousand six hundred and eighty-nine of the Revised Statutes, to the producer of sugar testing not less than ninety degrees by the polariscope, from beets, sorghum, or sugar-cane grown within the United States, or from maple sap produced within the United States, a bounty of two cents per pound; and upon such sugar testing less than ninety degrees by the polariscope, and not less than eighty degrees, a bounty of one and three fourths cent per pound, under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe.

232. The producer of said sugar to be entitled to said bounty shall have first filed prior to July first of each year with the Commissioner of Internal Revenue a notice of the place of production, with a general description of the machinery and methods to be employed by him, with an estimate of the amount of sugar proposed to be produced in the current or next ensuing year, including the number of maple trees to be tapped, and an application for a license to so produce, to be accompanied by a bond in a penalty, and with sureties to be approved by the Commissioner of Internal Revenue, conditioned that he will faithfully observe all rules and regulations that shall be prescribed for such manufacture and production of sugar.

233. The Commissioner of Internal Revenue, upon receiving the application and bond hereinbefore provided for, shall issue to the applicant a license to produce sugar from sorghum, beets, or sugar-cane grown within the United States, or from maple sap produced within the United States at the place and with the machinery and by the methods described in the application; but said license shall not extend beyond one year from the date thereof.

234. No bounty shall be paid to any person engaged in refining sugars which have been imported into the United States, or produced in the United States upon which the bounty herein provided for has already been paid or applied for, nor to any person unless he shall have first been licensed as herein provided, and only upon sugar produced by such person from sorghum, beets, or sugar-cane grown within the United States, or from maple sap produced within the United States. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall from time to time make all needful rules and regulations for the manufacture of sugar from sorghum, beets, or sugar-cane grown within the United States, or from maple sap produced within the United States, and shall, under the direction of the Secretary of the Treasury, exercise supervision and inspection of the manufacture thereof.

235. And for the payment of these bounties the Secretary of the Treasury is authorized to draw warrants on the Treasurer of the United States for such sums as shall be necessary, which sums shall be certified to him by the Commissioner of Internal Revenue, by whom the bounties shall be disbursed, and no bounty shall be allowed or paid to any person licensed as aforesaid in any one year upon any quantity of sugar less than five hundred pounds.

236. That any person who shall knowingly refine or aid in the refining of sugar imported into the United States or upon which the bounty herein provided for

has already been paid or applied for, at the place described in the license issued by the Commissioner of Internal Revenue, and any person not entitled to the bounty herein provided for, who shall apply for or receive the same, shall be guilty of a misdemeanor, and, upon conviction thereof, shall pay a fine not exceeding five thousand dollars, or be imprisoned for a period not exceeding five years, or both, in the discretion of the court.

237. All sugars above number sixteen Dutch standard in color shall pay a duty of five tenths of one cent per pound: Provided, That all such sugars above number sixteen Dutch standard in color shall pay one tenth of one cent per pound in addition to the rate herein provided for, when exported from, or the product of any country when and so long as such country pays or shall hereafter pay, directly or indirectly, a bounty on the exportation of any sugar that may be included in this grade which is greater than is paid on raw sugars of a lower saccharine strength; and the Secretary of the Treasury shall prescribe suitable rules and regulations to carry this provision into effect: And provided further, That all machinery purchased abroad and erected in a beet-sugar factory and used in the production of raw sugar in the United States from beets produced therein shall be admitted duty free until the first day of July, eighteen hundred and ninety-two: Provided, That any duty collected on any of the above-described machinery purchased abroad and imported into the United States for the uses above indicated since January first, eighteen hundred and ninety, shall be refunded.

238. Sugar candy and all confectionery, including chocolate confectionery, made wholly or in part of sugar, valued at twelve cents or less per pound, and on sugars after being refined, when tinctured, colored, or in any way adulterated, five cents per pound.

239. All other confectionery, including chocolate confectionery, not specially provided for in this act, fifty per centum ad valorem.

240. Glucose, or grape sugar, three fourths of one cent per pound.

241. That the provisions of this act providing terms for the admission of imported sugars and molasses and for the payment of a bounty on sugars of domestic production shall take effect on the first day of April, eighteen hundred and ninety-one: Provided, That on and after the first day of March, eighteen hundred and ninety-one, and prior to the first day of April, eighteen hundred and ninety-one, sugars not exceeding number sixteen Dutch standard in color may be refined in bond without payment of duty, and such refined sugars may be transported in bond and stored in bonded warehouse at such points of destination as are provided in existing laws relating to the immediate transportation of dutiable goods in bond, under such rules and regulations as shall be prescribed by the Secretary of the Treasury.

SCHEDULE F.-TOBACCO AND MANUFACTUREs of.

242. Leaf tobacco suitable for cigar wrappers, if not stemmed, two dollars per pound; if stemmed, two dollars and seventy-five cents per pound: Provided, That if any portion of any tobacco imported in any bale, box, or package, or in bulk shall be suitable for cigar wrappers, the entire quantity of tobacco contained in such bale, box, or package, or bulk shall be dutiable; if not stemmed, at two dollars per pound; if stemmed, at two dollars and seventy-five cents per pound.

243. All other tobacco in leaf, unmanufactured and not stemmed, thirty-five cents per pound; if stemmed, fifty cents per pound.

244. Tobacco manufactured, of all descriptions, not specially enumerated or provided for in this act, forty cents per pound.

245. Snuff and snuff flour, manufactured of tobacco, ground dry, or damp, and pickled, scented, or otherwise, of all descriptions, fifty cents per pound.

246. Cigars, cigarettes, and cheroots of all kinds, four dollars and fifty cents per pound and twenty

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