76. Specific remedies for sheep, including tobacco which is unfit for consumption.....

77. Tin .....

78. Stearine

79. Flour...

80. Vermicelli and macaroni..

81. Matches, wax

82. Same, wood ..

83. Biscuits, fine, and other dry cakes......

Pes. cent.

..kilo..

84. Glycerine, of less than 30°, exclusively intended for home industries,

....

....kilo..

. 02

85. Iron or steel, not galvanized, in sheets, bars, and hoop iron...10 kilos.. 86. Same, galvanized, in sheets...........

87. Tin-plate, unwrought, or cut out, for recipients. 88. Kerosene..

kilo.. ...do...

.02 . 02 .00

89. Books, simply stitched

90. Tissues of pita ...

91. Butter.

92. Lard

93. Playing cards

97. Straw paper, blotting paper, gray paper for bags, packing, etc., wall paper, and colored paper

116. Yerba maté, unprepared, or in its natural state, of whatever origin..kilo..

.02

.10 kilos.. Goods dutiable according to weight and packed in two or more recipients shall pay the specific duty on the immediate recipient only, with the exception of tea and articles packed in wooden barrels which shall be dutiable on net weight.

EXPORT TARIFF.

ART. 2. The following products and goods shall pay an export duty of 4 per cent ad valorem:

Art. 4. The import duties shall be liquidated according to a valuation table, based on the value of goods in deposit, and the export duties according to the value of goods on board of vessels. The duties on arti les not enumerated in the valuation table shall be liquidated (conformably to the conditions prescribed in the preceding articles), according to the declared value justified by ine original invoice.

ART. 5. The customs may retain, during 48 hours from the moment of inspection, for account of the public treasury, all goods the declared value of which may be considered too low, by paying immediately to the interested party the declared value plus IO per cent. This payment shall be made in notes, signed by the Administration of Finance. payable at 90 days without interest.

The exemption accorded in virtue of Art. 209 of the customs ordinances for parcels or commissions valued under 16 pesos is hereby suppressed. In future such parcels shall pay the duties leviable thereon, whatever may be their value.

ART. 6. The Executive shall fix in specie the valuation of goods and products to be included in the table alluded to in Art. 4. In the case of goods not included in the tariff, the declared value will always be understood as being in specie.

ART. 7. A reduction of 5 per cent shall be granted on wines, oils, alcohol, beer and liquors, proceeding from ports on the other side of the equator; this reduction shall be of 2 per cent on similar articles from ports on this side of the equator.

An additional allowance of 2 per cent shall be made for breakage when the above liquids are imported in bottles, whatever be their origin.

ART. 8. The duties on imports must be paid in cash before the goods can be delivered, and on exports before the same can be shipped.

ART. 9. All duties (both import and export) may be paid in the paper equivalent according to the rate fixed by the Ministry of Finance.

ART. 10. The transit by land of goods that have not paid import duty is prohibited. The following are excepted:

I. Goods in transit for ports in Brazil or Paraguay through the ports of Concordia and Monte Caseros.

2. Goods in transit from the custom-houses of Buenos Ayres and Rosario to the custom-houses of Mendoza, San Juan, Salta, and Jujuy, and from there to Bolivia and Chile.

3. Goods in transit from La Plata to Buenos Ayres and vice versa.

ART. II. The Executive is authorized to establish the use of torna-guias (debenture or export certificates) provided customs conventions can be made with neighboring countries.

In the meantime goods proceeding from ports of these countries shall be subject to the prescriptions of Articles 727, 730, and 1017 of the customs ordinances in force.

All vessels proceeding from ports of the neighboring countries, and entering a port of the Argentine Republic with goods in transit, must furnish a manifest of the cargo in transit in the form prescribed by articles 727,730, and 1017 of the customs ordinances. ART. 12. Importing merchants who have no commercial house in the country and shipping agents must, at the moment of their registration and to facilitate their transactions with the customs, furnish a bond in cash or guaranteed by a person approved by the administrator.

ART. 13. The import duties established by the present law shall be considered as the

minimum tariff, and shall be applicable to products and goods of all countries which apply their minimum tariff to exports from the Argentine Republic.

Should any country levy a higher tax on products of the Argentine Republic than that levied on similar articles proceeding from any country, the Executive is authorized to levy on goods and products proceeding from such country a maximum tariff equivalent to a surtax of 50 per cent on the minimum tariff.

On goods which in virtue of this law are admitted free of duty, and on which a duty can be levied, the surtax shall be 15 per cent ad valorem.

Should it become necessary to apply the maximum tariff the Executive may stipulate that the countries of origin of the goods be entered in the manifests, justified by original invoices, bills of lading, and it may prescribe all other measures it deems proper, and any attempt to conceal or erroneously enter goods shall be tried and punished conformably to the prescriptions of the customs ordinances relating to fraudulent declarations.

ART. 14. Paragraphs 1, 2, and 3 of Art. II of the customs ordinances have been repealed; these paragraphs shall in future only be applicable in the customs offices at Formosa, Posadas, Chubut, and other offices designated by the Executive.

ART. 15. The Executive shall regulate and execute this law, which shall come into force on and from Jannary 1, 1893.

DECREE OF JANUARY 2, 1893, RELATIVE TO THE EXECUTION OF THE CUSTOMS LAW.

ART. I. On and after January 1, 1893, the import and export duties shall be collected by the customs of the Republic in national gold currency, or its equivalent in foreign current specie, or in notes, in relation to the value of specie established periodically by the Minister of Finance, according to the gold peso, and conformably to the prescriptions of Art. 9 of the law.

ART. 2. On the same date the customs may authorize the importation, free of duty, of the goods mentioned in Art. 3 of the law, with the exception of the following articles, which require a special permit from the Minister of Finance, and provided the prescriptions and formalities in force are previously complied with:

§ 1. Agricultural machines.

§ 2. Wool, cotton, and worsted, exclusively spun for weaving.

§ 3. Plants imported conformably to the law of October 26, 1888.

§ 4. Seed intended for agriculture.

§ 5. Articles for schools, imported at the request of the provincial governments or the university boards.

§.6. Objects intended for the Catholic church, on request of the priests.

§ 7. Articles and goods imported into the country for the National Government, for the administrative departments, and those belonging to diplomatic agents and consulsgeneral.

All the foregoing articles may, however, be cleared from the custom-house, provided a bond be deposited, in the nature of a draft, payable in gold, sixty days from the date of clearance, with interest.

This draft shall be restituted when the Government grants the free entry, and shall be collected in contrary cases.

In order that the clearance free of duty may be effected directly by the customs, it is necessary that previous permission be given by the administrators on the clearance certificates, after due examination and before these documents pass into the hands of the examiners. In such case a special request for free entry shall not be required.

ART. 3. All industrial enterprises already established, or being established, in the country, in virtue of laws granting them the free importation of their building material, must, in order to enjoy this exemption, present to the Minister of Finance, before beginning their works, a request for free entry accompanied by the plans of, and a report on, the works projected; they must likewise furnish an estimate of the quantity of material of all kinds they will require, and indicate the custom-house through which they desire to import the same. After having received the advice of the department of engineers, the Minister of Finance shall issue his decision. The documents granting the free entry shall be transmitted to the direction-general of revenues to be communicated to the competent customs. These shall, on receipt of a request written on stamped paper for every case, authorize the free entry of the allowed quantity, but they must keep an account-current for each enterprise of the materials so imported, according to the quantity mentioned in the decree granting the free entry.

An excess of materials imported shall be subject to duty, unless, conformably to Art. 3 of the law, the importation thereof is illimited.

Art. 4. The customs shall authorize directly the free importation of recipients and materials for recipients, destined for packing preserved meat, including sheepskin sacks and sheepskins for making sacks, by complying with the following prescriptions:

I. The establishments must indicate on the manifests, for every importation, the quantity of finished recipients or the number of recipients the materials they propose to import will furnish. This indication shall be subject to the customs ordinances relating to false declarations, and the customs shall accept no manifest in which this formality shall not have been complied with.

2. The customs shall keep an account-current for every establishment, in which shall be entered the recipients and materials imported. These are debited to the establishment, under sufficient bond to guarantee the payment of the duties and fines, as the case may be.

As soon as the recipients filled with the products of the establishment are exported, they are credited to this account. Should, at the end of the year, there be a difference between the quantity of materials imported and that of the articles exported together with the stock remaining in the warehouse, the duties shall be levied, and, as the case may be, a fine equal to the duties imposed.

ARTS. 5 and 6. (Prescriptions relative to the customs service.)

ART. 7. On and after January 1, 1893, the captain, broker, or master of any sail or steam vessel, of whatever nationality or tonnage, leaving with a cargo shipped in ports of the neighboring States in destination of those of the Republic or in transit for foreign ports, must present at the first Argentine port of call, a general manifest of the entire cargo in duplicate copy. One copy of the manifest must be viséed by the Argentine consul. They must give the following particulars: (1) The name of the owner of the cargo; (2) Place of destination of the goods; (3) The name of the consignee of the goods when not shipped to order and when destined to Argentine ports; (4) The marks, numbers, and kinds of packages, indicating exactly their nature; (5) The contents of