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cloths, twenty per centum ad valorem: Provided, That if any silk manufacture shall be mixed with Fourth. On woollen blankets, the actual value of gold or silver, or other metal, it shall pay a duty of which at the place whence imported shall not ex-thirty per centum ad valorem. cecd seventy-five cents each, and of the dimensions not exceeding seventy-two by fifty-two inches each, nor less than 45 by 60 inches each, a duty of fifteen per centum ad valerem; and on all other woollen blankets, a duty of twenty-five per cent. ad valorem. Fifth. On all manufac not otherwise specified, of combed wool or worsted, and manufactures of worsted and silk combined, a duty of thirty per centum ad valorem; on all hearth rugs, an ad valorem duty of forty per centum.

Sixth. On woollen and worsted yarn, a duty of thirty per centum ad valorem.

cast iron butts or hinges, two and a half cents per pound; on iron or steel wire, not exceeding No. 14, five cents per pound; and over No. 14, and not exceeding No. 25, eight cents per pound; over No. 25, Second. On sewing silk, silk twist, or twist com- eleven cents per pound; silvered or plated wire, posed of silk and mohair, a duty of two dollars per thirty per centum ad valorem, brass or copper wire, pound of sixteen ounces; on pongees and plain white twenty-five per centum ad valorem; cap or bonnet silks for printing or coloring, one dollar and fifty wire, covered with silk, twelve cents per pound; cents per pound of sixteen ounces; on floss and other when covered with cotton thread or other material, similar silks, purified from the gum, dyed and pre-eight cents per pound; on round or square iron, or pared for manufacture, a duty of twenty-five per braziers' rods, of three sixteenth, to ten sixteenth of centum ad valorem; on raw silk, comprehending all an inch in diameter, inclusive, and on iron in nail or silks in the gum, whether in hanks, reeled, or other spike rods, or nail plates, slit, rolled, or hammered, wise, a duty of fifty cents per pound of sixteen and on iron in sheets, except taggers' iron, and on ounces; on silk umbrellas, parasols, and sun shades, hoop iron, and on iron, slit, rolled, or hammered, thirty per centom ad valorem; on silk or satin shoes for band iron, scroll iron, or casement rods, iron caSeventh. On woollen and worsted mitts, gloves, and slippers, for women or men, thirty cents per bles or chains, or parts thereof, manufactured in caps, and bindings, and on wollen or worsted hosie-pair; silk or satin laced boots or bootess, for women whole or in part, of whatever diameter, the links ry, that is to say, stockings, socks, drawers, shirts, or men, seventy-five cents per pair; silk or satin being of the form peculiar to chains for cables, two and all other similar manufactures made on frames, shoes and slippers, for children, fifteen cents per and a half cents per pound; on all other chains of a duty of thirty per centum ad valorem. pair; silk or satin laced boots or bootees, for children, iron, not othewise specified, the links being either Eighth. On flannels, of whatever material compo- twenty-five cents a pair; on men's silk hats, one dol-twisted or straight, and, when straight, of greater sed, except cotton, a duty of fourteen cents per lar each; silk or salin hats or bonnets, for women, length than those used in chains for cables, thirty square yard; on beckings and baizes, fourteen cents two dollars each; on silk shirts and drawers, whe-per centum ad valorem; on anchors or parts of anper square yard; on coach laces, thirty-five per cen-ther made up wholly or in part, forty per centum ad chors, manufactured in whole or in part, anvils, tum ad valorem; on Thibet, Angora, and all other valorem; silk caps for women, and turbans, orna- blacksmiths' hammers and sledges, two and a half goats' hair or mohair unmanufactured, one cent per ments for head dress, aprons, collars, caps, cuffs, cents per pound; on cut or wrought iron spikes, pound; on camlets, blankets, coatings, and all other braids, curls, or frizettes, chemisettes, mantillas, three cents per pound; and on cut iron nails, three manufactures of goats' hair or mohair, twenty per pelerines, and all other articles of silk made up by cents per pound; and on wrought iron nails, on axlecentum ad valoreni. hand in whole or in part, and not otherwise provided trees, or parts thereof, mill irons and mill eranks of Ninth. On ready-made clothing, of whatever ma- for, a duty of thirty per centum ad valorem. wrought iron, or wrought iron for ships, locomotives, terials composed, worn by men, women, or children, Third. On unmanufactured hemp, forty dollars and steam engines, or iron chains, other than chain except gloves, mitts, stockings, socks, wove shirts and drawers, and all other similar manufactures per ton; on Manilla, Sunn, and other hemps of India, cables, and on malleable irons or castings, four made on frames; hats, bonnets, shoes, boots, and on jute, Sisal grass, coir, and other vegetable sub-cents per pound; on steam, gas, or water tubes or stances, not enumerated, used for cordage, twenty-pipes, made of band or rolled iron, five cents per bootees, imported in a state ready to be used as five dollars per ton; on codilla, or tow of hemp or pound: on mill saws, cross cut saws, and pit saws, clothing by men, women, or children, made up either flax, twenty dollars per ten; on tarred cables and one dollar each; on tacks, brads and sprigs, not exby the tailor, manufacturer, or seamstress, an ad va- cordage, five cents per pound; on untarred cordage, ceeding sixteen ounces to the thousand, five cents lorem duty of fifty per centum; on all articles worn 43 cents per pound; yarns, twine, and packthread, per thousand; exceeding sixteen ounces to the thouby men, women, or children, other than as above six cents per pound; on seines, seven cents per pound; sand. five cents per pound; on taggers' iron, five per specified or excepted, of whatever materials composed, made up wholly or in part by hand, a duty of on cotton bagging four cents per square yard; on any centum ad valorem: Provided, That all articles parother manufacture, not otherwise specified, suitable tially manufactured, not otherwise provided for, shall forty per centum ad valorem; on all thread laces and for the uses to which cotton bagging is applied, whepay the same rate of duty as if wholly manufacturinsertings, fifteen per centum ad valorem; on cotton ther composed in whole or in part of hemp or flax, ed: And provided, also, That no articles manufacturlaces, quillings, and insertings, usually known as or any other material, or imported under the desig-ed from steel, sheet, rod, hoop, or other kinds of iron, trimming laces, and on bobbinet laces of cotton, nation of gunny cloth, or any other appellation, and shall pay a less rate of duty than is chargeable on twenty per centum ad valorem; on laces, galloons, without regard to the weight or width, a duty of five the material of which it is composed, in whole or in tresses, tassels, knots, and stars of gold or silver, fine cents per square yard; on sail duck, seven cents per part, paying the highest rate of duty either by or half fine fifteen per centum ad valorem; on all articles embroidered in gold or silver, fine or half square yard; Russia and other sheetings, brown and weight or value, and a duty of fifteen per centum fine, when finished, other than clothing, twenty per other manufactures of hemp, or of which hemp Provided, That nothing shall be deemed old iron that white, twenty-five per centum ad valorem; and on all ad valorem on the cost of the article added thereto. Third. On all old or scrap iron, ten dollars per ton; centum ad valorem; and on clothing, finished in shall be a component part, not specified, twenty per whole or in part, embroidered in gold or silver, fifty centum ad valorem; on unmanufactured flax, twenty has not been in actual use, and fit only to be re-manSEC. 2. And be it further enacted, That, from and dollars per ton; on linens, and all other manufac-ufactured; and all pieces of iron, except old, of more after the passage of this act, there shall be levied,tures of flax, or of which flax shall be a component than six inches in length, or of sufficient length to be collected, and paid, on the importation of the articles made into spikes and bolts, shall be rated as bar,bolt, hereinafter mentioned, the following duties; that is rod, or hoop iron, as the case may be, and pay duty accordingly: Provided, also, That all vessels of cast to say; Fourth. On stamped, printed, or painted floor oil iron, and all castings of iron not rough as from the First. On cotton unmanufactured, a duty of three cloth, thirty-five cents per square yard; on furniture mould, but partially manufactured after the casting cents per pound. oil cloth made on Canton or cotton flannel, sixteen or with handles, rings, hoops or other additions o Second. On all manufactures of cot or of which cents per square yard; on other furniture oil cloth, wrought iron, shall pay the same rates of duty herecotton shall be a component part, not otherwise speci-ten cents per square yard; on oil cloth of linen, silk, in imposed on all other manufactures of wrought iron fied, a duty of thirty per centum ad valorem, ex-or other materials, used for hat covers, aprons, coach not herein enumerated, if that shall amount to more cepting such cotton, twist, yarn, and thread, and curtains, or similar purposes, and on medicated oil than the duty on castings. such other articles as are herein provided for: Pro-cloths, a duty of twelve and a half cents per square Fourth. On muskets, one dollar and fifty cents per vided, That all manufactures of cotton, or of whichyard; on Chinese or other floor matting, made of stand; rifles, two dollars and fifty cents each; on axes, cotton shall be a component part, not dyed, colored, flags, jute or grass, on all floor mattings not other-adzes, hatchets, plane irons, socket chisels and vices, printed or stained, not exceeding in value twenty wise specified, and on mats, of whatever materials drawing knives, cutting knives, sickles or reaping cents per square yard, shall be valued twenty cents composed, twenty-five per centum ad valorem. hooks, scythes, spades, shovels, squares of iron or per square yard; and if dyed, colored, printed, ar SEC. 4. And be it further enacted, That from and steel, plated or polished steel saddlery and brass sadstained, in whole or in part, not exceeding in value after the passage of this act, there shall be levied, dlery, coach and harness furniture of all descriptions, thirty cents the square yard, shall be valued at thirty collected and paid, on the importation of the arti-steelyards and scale beams, and all fire arms other cents per square yard, excepting velvets, cords, cles hereinafter mentioned, the following duties, that than muskets and rifles, and all side arms, thirty per moleskins, fustians, buffalo cloths, or goods manufac-is to say: centum ad valorem; on square wire, used for the matured by napping or raising, cutting or shearing, not First. On iron in bars or bolts, not manufactured nufacture of stretches for umbrellas, when cut in exceeding in value thirty-five cents the square yard, in whole or in part by rolling, seventeen dollars per pieces not exceeding the length suitable therefor, which shall be valued at thirty-five cents per square ton; on bar or bolt iron, made wholly or in part by twelve and a half per centum ad valorem. yard, and duty be paid thereon accordingly. rolling, twenty-five dollars per ton: Provided, That Fifth. On screws made of iron called wood screws, Third. All cotton twist, yarn, and thread, un-all iron in slabs, blooms, loops, or other form, less twelve cents per pound; and on all other screws of bleached and uncolored, the true value of which at finished than iron in bars or bolts, and more advanc-iron, not specified, thirty per centum ad valorem; on the place whence imported shall be less than sixty ed than pig iron, except casting, shall be rated as brass screws thirty cents per pound; on sheet and eents per pound, shall be valued at sixty cents per iron in bars or bolts, and pay a duty accordingly: rolled brass, a duty of thirty per centum ad valorem; pound, and shall be charged with a duty of twenty- Provided also, That iron imported prior to the third on brass battery, or hammered kettles, twelve cents five per centum ad valorem; all bleached or colored day of March, eighteen hundred and forty-three, in per pound. cotton twist, yard, and thread, the true value of bars or otherwise, for railways or inclined planes which at the place whence imported shall be less shall be entitled to the benefits of the provisions of than seventy-five cents per pound, shall be valued at existing laws, exempting it from the payment of duseventy-five cents per pound, and pay a duty of twenty, on proof of its having been actually and permaty-five per centum ad valorem; all other cotton, twist, nently laid down for the use of any railway or inyarn, and thread, on spools or otherwise, shall pay a clined plane prior to the third day of March, eighduty of thirty per centum ad valorem. teen hundred and forty-three, and all such iron imported from and after the date aforesaid, shall be subject to and pay a duty on rolled iron.

per centum ad valorem.

Part, not otherwise specified, a duty of twenty-five
per centum ad valorem; on grass cloth, a duty of
twenty-five per centum ad valorem.

SEC. 3. And be it further enacted, That, from and after the passage of this act, there shall be levied, collected, and paid on the importation of the articles hereinafter mentioned, the following duties, that

Second. On iron in pigs, nine dollars per ton; on vessels of cast iron, not otherwise specified, one cent and a half per pound; on all other casting of iron, not otherwise specified, one cent per pound; on glazed or tin hollow ware and castings, sad irons or smoothing irons, hatters' and tailors' pressing irons,

duty herein imposed on carpets or carpeting of similar character.

is to say:

First. On all manufactures of silk not otherwise specified, except bolting cloths, two dollars and fifty cents per pound of sixteen ounces; on silk bolting

Sixth. On cast, shear and German steel in bars, one dollar and fifty cents per one hundred and twelve pounds, and on all other steel in bars, two dollars and fifty cents per one hundred and twelve pounds, on solid headed pins, and all other package pins, not exceeding five thousand to the pack of twelve papers, forty cents per pack, and in the same proportion for a greater or less quantity; on pound pins, twenty ets. per pound; on sewing, tambouring, darning, netting, and knitting, and all other kinds of needles, a duty of twenty per centum ad valorem; on common, tinned, and jappanned saddlery, of all descriptions, twenty per centum ad valorem.

Seventh. On japanned ware of all kinds, or papier mache, and plated and gilt wares of all kinds, and on

entlery of all kinds, and all other manufactures, not otherwise specified, made of brass, iron, steel, lead, copper, pewter, or tin, or of which either of these metals is a a component material, thirty per centum ad valorem: Provided, That all manufactures of iron and steel, or other metals, partly finished, shall pay the same rates of duty as if entirely finished.

Eighth. On lead, in pigs and bars, three cents per pound; on old and scrap lead, one cent and a half per pound; leaden pipes, leaden shot, and lead in sheets, or in any other form not herein specified, four cents per pound; on type metal and stereotype plates,twenty-five per centum ad valorem, types, whether new or old, twenty-five per centum ad valorem; on copper bottoms cut round, and copper bottoms raised at the edge, and still bottoms cut round and turned up on the edge, and parts thereof, and on copper plates or sheets weighing more than thirty-four ounces per square foot, commonly called braziers' copper, thirty per centum ad valorem; on copper rods and bolts, nails and spikes, four cents per pound; and on patent sheathing metal composed in part of copper, two cents per pound.

by twelve inches, five cents per square foot; above eighteen by twelve inches, six cents per square foot. On all crown window glass not exceeding ten by 8 inches, three and a half cents per square foot; above that, and not exceeding ten by twelve inches, five cents per square foot; above that, and not exceeding fourteen by ten inches, six cents per square foot; above that, and not exceeding sixteen by eleven inches, seven cents per square foot; above that, and not exceeding eighteen by twelve inches, eight cents per square foot; and all exceeding eighteen by twelve inches, ten cents per square foot; Provided, That all glass imported in sheets or tables, without reference: to form, shall pay the highest duties herein imposed on the different descriptions of window glass. On all polished plate glass, whether imported as window glass, or however otherwise specified, not silvered and not exceeding twelve by eight inches, five cents per square foot; above that, and not exceeding fourteen-by ten inches, seven cents per square foot; above that, and not exceeding sixteen by eleven inches, eight cents per square foot; above that, and not exceeding eighteen by twelve inches, ten cents per Ninth. On tin, in pigs, bars, or blocks, one per square foot; above that, and not exceeding twentycentum ad valorem; tin in plates or sheets, terne two by fourteen inches twelve cents per square foot; plates, taggers' tin and tin foil, two and a half per all above twenty-two by fourteen inches, thirty per centum ad valorem; on silver plated metal in sheets, centum ad valorem; if silvered, an addition of twenand on argentine, alabata, or German silver, in sheets ty per centum shall be made to the duty; if framed, a or otherwise, unmanufactured, thirty per centum ad duty of thirty per centum ad valorem: Provided, valorem; on manufactures of German silver, bell me- That on all cylinder or broad glass, weighing over tal, zinc and bronze, thirty per centum ad valorem; one hundred pounds per one hundred square feet, and on zinc in sheets, ten per centum ad valorem: Provi- on all crown glass weighing over one hundred and ded, That old bells, or parts thereof, fit only to be re-sixty pounds per one hundred square feet, there shall manufactured, shall not be considered manufactures be an additional duty on the excess of the same rate of bell metal, but shall be admitted free of duty; on as herein imposed. bronze powder, bronze liquor, iron liquor, red liquor and seppia, twenty per centum ad valorem.

Tenth. On coal, one dollar and seventy-five cents per ton; on coke, or culm of coal, five cents per

dies or felts made in whole or in part of wool, eighteen cents each.

Ninth. On hats and bonnets for men, women, and children, from Panama, Manilla, Leghorn, Naples or elsewhere, composed of satin, straw, chip, grass, palm leaf, ratan, willow, or any other vegetable substance, or of hair, whalebone, or other material not otherwise specified, a duty of thirty-five per centum ad valorem: Provided, That all flats, braids, plaits, spartero, or willow squares, used for making hats or bonnets, shall pay the same rate of duty as manufac tured hats or bonnets.

Tenth. On all ornamental feathers and artificial flowers, or parts thereof, of whatever materials composed, hair bracelets, chains, ringlets, curls or braids, human hair, cleaned and prepared for use, and on fans of every dscription, twenty-five per centum ad valorem; on all hair, human or otherwise, uncleaned and unmanufactured, ten per centum ad valorem; on hair cloth or seating, and on hair belts and hair gloves twenty-five per centum ad valorem; on curled hair and moss for beds or matrasses, ten per contum ad valorem; on feathers for beds, and on downs of all kinds, twenty-five per centum ad valorem; on India rubber oil cloth, webbing, shoes, braces, or suspenders, or other fabrics or manufactured articles composed wholly in part of India rubber, thirty per centum ad valorem: Provided, That braces or suspenders of that material, not exceeding in value two dollars per dozen shall be valued at two dollars per dozen, and pay duty accordingly. On all clocks, twenty-five per centum ad valorem; and on glaziers' diamonds when set, twenty-five per centum ad valorem; on ship or box chronometers, twenty per cent. ad valorem; and on watches or parts of watches, and On porcelain glass, on glass colored, or paintings on watch materials not specified 7 per centum ad valoglass, a duty of thirty per centum ad valorem; on all rem; on diamonds, 7 per centum ad valorem; on articles or manufactures of glass not specified, con- crystals of glass for watches, and on glasses, or pebnected with other materials, rendering it impracticables for spectacles or eye glasses, when not set, two bushel. ble to seperate it and determine its weight twenty- dollars per gross; on gems, pearls or precious stones, SEC. 5. And be it further enacted, That from and af-five per centum ad valorem. seven per centum ad valorem; on imitations thereof, ter the passage of this act, there shall be levied, coland compositions of glass or paste, on cameos and lected and paid, on the importation of the articles imitations thereof, and on mosaics not specified, of hereinafter mentioned, the following duties; that is whatever materials composed, whether real or imitation, set or not set, seven and a half per centum ad valorem; on jewelry composed of gold, silver, or platina, and gold and silver leaf, twenty per centua ad valorem; on gilt, plated, or imitation jewelry, and Dutch metal in leaf, twenty-five per centum ad valorem; on Scagliola table tops, and table tops of small or composition, inlaid with precious stones or marble pieces of composition, known as mosaics, on table tops of marble or composition, when inlaid with various colored marbles, and on alabaster and spar ornaments, thirty per centum ad valorem; on manufactures of services, vessels, and wares of all kinds, not otherwise specified, of silver or gold, or of which either of these metals shall be a component material of chief value, whether plain, chased, engraved or embossed, an ad valorem duty of thirty per centum.

to say:

Fifth. On China ware, porcelain ware, earthen ware, stone ware and all other ware composed of earth or mineral substances, not otherwise specified, whether gilt, painted, printed, plain, or glazed, a duty of First. On all vessels or wares and manufactures, thirty per centum ad valorem. of cut glass, when the cutting on the article does not Sixth. On tanned, sole, or bend leather, six cents exceed one third the height or length thereof, a duty per pound; on all upper leather, not otherwise speciof twenty-five cents per pound; when the cutting ex-fied, eight cents per pound; on calf and seal skins ceeds one third the height or length, but does not ex-tanned and dressed, five dollars per dozen; on sheep ceed one half the same, a duty of thirty-five cents skins tanned and dressed, or skivers, two dollars per per pound; when the cutting extends to or exceeds dozen; on goat skins or morocco tanned and dressed, one half the height or length thereof, a duty of forty-two dollars and fifty cents per dozen, on kid skins or five cents per pound; on cut glass chandeliers, candle morocco tanned and dressed, one dollar and fifty sticks, lustres, lenses, lamps, prisms and parts of the cents per dozen; on goat or sheep skin tanned, and same, and on all drops, icicles, spangles and orna- not dressed, one dollar per dozen; on all kid and ments, used for mountings, a duty of forty-five cents lab skins tanned and not dressed, seventy-five cents per pound; on articles of plain, moulded, or pressed per dozen; and on skins tanned and dressed, otherglass, weighing over eight ounces, a duty of ten cents wise than in color, to wit: fawn, kid, and lamb, usuper pound; on articles of plain, moulded, or pressed ally known as chamois, one dollar per dozen; on glass, weighing eight ounces or under, except tum- men's boots and bootees of leather, wholly or parblers, a duty of twelve cents per pound; on plain, tially manufactured, one dollar and twenty-five cents Eleventh. On all manufactures of wood, not othermoulded, or pressed tumblers, ten cents per pound; per pair; men's shoes and pumps, wholly or partially wises pecified, thirty percentum ad valorem: Provided, on all plain, moulded, or pressed glass, when stop-manufactured, thirty cents per pair, women's boots That boards, planks, staves, scantlings, hewn or sawed pered, or the bottoms ground or puntied, an addition- and bootees of leather, wholly or partially manufac- timber, unwrought spars and all other descriptions of al duty of four cents per pound. Provided, That all tured, fifty cents per pair; children's boots, bootees, wood which shall have been wrought into shapes that articles of moulded or pressed glass, being cut, rou- and shoes, wholly or partially manufactured, fifteen fit them, respectively, for any specific and permanent ghed, or polished, in part or parts thereof, and all cents per pair; women's double soled pumps and use without further manufacture, shall be deemed other wares or articles of flint glass, not otherwise welts, wholly or partially manufactured, forty cents and taken as manufactured wood, and pay duty acspecified, shall pay the duty chargeable on articles per pair; women's shoes or slippers, wholly or par-cordingly, and on timber, to be used in building of cut glass of the description and glass to which tially manufactured, whether of leather, prunella, or wharves and fire wood, twenty per centum ad valothey may severally belong. other material, except silk, twenty-five cents per pair; rem: Provided also, That rough boards, planks, staves, Second. On all apothecaries' vials and bottles not on raw hides of all kinds, whether dried or salted, scantling and sawed timber, not planned or wrought exceeding the capacity of six ounces each, one dollar five per centum ad valorem; on all skins pickled into any shape for use, shall pay a duty of twenty and seventy-five cents per gross; apothecaries' vials and in casks, not specified, twenty per centum ad per centum ad valorem: And provided, further, That and bottles exceeding six ounces, and not exceeding valorem. rose wood, satin wood, mahogany and cedar wood the capacity of sixteen ounces each, two dollars and Seventh. On men's leather gloves, one dollar and shall pay a duty of fifteen per centum ad valorem: twenty-five cents per gross; on all perfumery and fan-twenty five cents per dozen; women's leather habit on walking canes and sticks, frames and sticks for cy vials and bottles, uncut, not exceeding the capaci-gloves, one dollar per dozen; children's leather, ha- umbrellas, for parasols, and for sun shades, cabinet ty of four ounces each, two dollars and fifty cents per bit gloves, fifty cents per dozen; women's extra and wares or household furniture not otherwise specified, gross; and those exceeding four ounces, and not ex- demi length leather gloves, one dollar and fifty cents musical instruments of all kinds, carriages and parts ceeding, in capacity, sixteen ounces each, three dol- per dozen; children's extra and demi length leather thereof, thirty per centum ad valorem: Provided, also, lars per gross. gloves, seventy-five cents per dozen; on leather caps That strings for musical instruments, of catgut or Third. On black and green glass bottles and jars, or hats, leather braces or suspenders, and on all whipgut, and all other strings or thread of similar exceeding eight ounces, and not exceeding, in capa- other braces or suspenders, of whatever material materials, shall pay a duty of fifteen per centum ad city, one quart each, a duty of three dollars per gross; or materials composed, except India rubber, and valorem. when exceeding the capacity of one quart each, four on leather bottles, patent leather, and on all other dollars per gross; on demijohns and carboys, of the manufactures of leather, or of which leather is a capacity of half a gallon or less, fifteen cents each; component material of chief value, not otherwise when exceeding, in capacity, half a gallon, and not specified, a duty of thirty-five per centum ad vaexceeding three gallons each, a duty of thirty cents lorem. each; exceeding three gallons, fifty cents each.

Fourth. On cylinder or broad window glass, not exceeding eight by ten inches, two cents per square foot; above that, and not exceeding ten by twelve inches, two and a half cents per square foot;above that, and not exceeding fourteen by ten inches, three and a half cents per square foot; above that, and not exceeding sixteen by eleven inches, four cents per quare foot; above that, and not exceeding eighteen

Eighth. On furs of all kinds on the skin, undressed, five per centum ad valorem; on furs dressed on the skin, on all hatters' furs, whether dressed or undressed, not on the skin, twenty-five per centum ad valorem; fur hats, caps, muffs, tippets, and other manufactures of fur not specified, thirty-five per centum ad valorem; fur hat bodies, frames, or felts, manufactured, not put in form or trimmed, or otherwise, twenty-five per centum ad valorem; hats of wool, hat bo

Twelfth. On manufactured marble in the rough, slab, or block, twenty-five per centum ad volorem; on marble busts or statuary, not specially imported, as hereinafter provided for, and on all other manufactures of marble not specified, a duty of thirty per centum ad valorem; on slates of all kinds, paving tiles and bricks, twenty-five per centum ad valorem; on baskets and other manufactures, not specified, of grass, straw, ozier or willow and palm leaf, twentyfive per centum ad valorem; on wax, amber or composition beads, and all other beads not otherwise enumerated, and shell or fancy boxes not otherwise specified, twenty-five per centum ad valorem; on combs for the hair, of whatever material composed,

twenty-five per centum ad valorem; on brushes and the text, when bound fifteen cents per pound, when teen per centum ad valorem; on Windsor, shaving, brooms of all kinds, thirty per centum ad valorem: unbound thirteen cents per pound; on all books and all other perfumed or fancy soaps, or wash balls, and on bristles, one cent per pound; on dolls and toys printed in Hebrew, or of which that language forms and Castile soap, thirty per centum ad valorem; on of every description, of whatever material or mate-the text, when bound ten cents per pound, and when all other hard soaps, four cents per pound; and on all rials composed, thirty per centum ad valorem; on unbound eight cents per pound: Provided. That all soft soap, fifty cents per barrel; on marrow, grease, metal buttons of all kinds, thirty per centum ad va- books printed in foreign languages, Latin, Greek, and all other soap stocks and soap stuffs, ten per cent. lorem; Provided, That all such buttons, not exceed and Hebrew excepted, shall pay a duty of five cents a valorem, on starch, two cents per pound, on pearl ing in value one dollar per gross, shall be valued at per volume when bound or in boards, and when in or hulled barley, two cents per pound; on corks, thirone dollar, and be charged with duty accordingly; on sheets or pamphlets fifteen cents per pound; and edi- ty per centum ad valorem; on manufactures of cork, all other buttons, and on all button moulds, of what-tions of works in the Greek, Latin, Hebrew or Eng- twenty-five per centum ad valorem; on sponges and ever material composed twenty-five per centum ad lish language, which have been printed forty years spunk, twenty per centum ad valorem; on oranges valorem: Provided, That lastings, prunellas and simi- prior to the date of importation, shall pay a duty of and lemons, in boxes, barrels, or casks, and on grapes lar fabrics, not specified, when imported in strips, five cents per volume; and all reports of legislative not dried, in boxes, kegs, or jars, twenty per centum pieces or patterns, of the size and shape suitable for committees appointed under foreign governments ad valorem. the manufacture exclusively of buttons, shoes or shall pay a duty of five cents per volume; on polybootees, and that mohair or worsted cloth, black glots, lexicons, and dictionaries, five cents per pound, linen canvass, figured satin, and figured or brocaded on books of engravings or plates, with or without or Terry velvet, when imported in strips, pieces or letter press, whether bound or unbound, and on maps patterns of the size and shape suitable for the manu-and charts, twenty per centum ad valorem. facture exclusively of buttons, tortoise shell, ivory SEC. 8. And be it further enacted, That, from and or teeth of elephants unmanufactured, horns and after the passage of this act, there shall be levied, teeth, and horn and bone tips, shall be admitted collected, and paid, on the importation of the artito entry at a duty of five per centum ad valorem; cles hereinafter mentioned, the following duties; that otherwise, to be subject to the rates of duty charge- is to say: able on them, respectively, according to their component materials.

First. On raw sugar (commonly called brown su-
gar,) not advanced beyond its raw state, by claying,
Sec. 6. And be it further enacted, That from and af-boiling, clarifying, or other process, and on sirup of
ter the passage of this act, there shall be levied, col
sugar, or of sugar cane, and on brown clayed sugar,
lected and paid, on the importation of the articles two and a half cents per pound; on all other sugars,
hereinafter mentioned, the following rates of duty, when advanced beyond the raw state, by claying,
that is to say:
boiling, clarifying, or other process, and not yet refi-
On white or red leads, litharge, or acetate or chro-ned, four cents per pound; on refined sugar (whether
mate of lead. dry or ground in oil, four cents per loaf, lump, crushed, or pulverized, and when, after
pound; on whiting or Paris white, and all ochres or being refined, they have been tinctured, colored, or
ochry earths used in the composition of painters' co- in any way adulterated), and on sugar candy, six
lor, when dry one cent per pound, when ground in oil cents per pound; on molasses, four and a half mills
one cent and a half per pound; on sulphate of barytes, per pound: Provided, That all sirups of sugar or sugar
one half cent per pound; on linseed, hempseed, and cane, entered under the designation of molasses, or
rapeseed oil, twenty-five cents per gallon, on putty, any other appellation than “sirup of sugar” or of
one cent and a half per pound.
sugar cane, shall be liable to forfeiture to the United
Sec. 7. And be it further enacted, That from and af- States; on comfits, on sweetmeats, or fruits preserved
ter the passage of this act, there shall be levied, col-in molasses, sugar, or brandy, and on confectionary
lected, and paid, on the importation of the articles of all kinds, not otherwise specified, twenty-five per
hereinafter mentioned, the following rates of duty; centum ad valorem: Provided further, That an in-
that is to say:
spection, under such regulations as the secretary of
First. On bank, folio, quarto post of all kind, and the treasury may prescribe, shall be made of all su-
letter and bank note paper, seventeen cents per gars and molasses imported from foreign countries,
pound; on antiquarian, demy, drawing, elephant, dou- in order to prevent frauds, and to prevent the intro-
ble elephant, foolscap, imperial, medium, pot, pith, duction of sugars, sirup of sugar, sirup of cane, or
royal, super-royal and writing paper, fifteen cents battery sirup, under the title of molasses, or in any
per pound; on copperplate, blotting, copying, color-, other improper manner.

ed for labels, colored for needles, marble or fancy Second. On cocoa, one cent per pound; chocolate,
colored, glass paper, morocco paper, pasteboard, four cents per pound; on mace. fifty cents per pound;
pressing board, sand paper, tissue paper, and on all nutmegs, thirty cents per pound; cloves, eight cents
gold or silver paper, whether in sheets or strips, per pound; cinnamon, twenty-five cents per pound;
twelve and a half cents per pound; on colored cop- oil of cloves, thirty cents per pound; Chinese cassia,
perplate, printing, and stainers' paper, ten cents per five cents per pound; pimento, five cents per pound,
pound; on binders' boards, box boards, mill boards, on black pepper, five cents per pound; Cayenne and
paper makers' boards, sheathing, wrapping, and car- African, or Chili pepper, ten cents per pound; ginger,
tridge paper, three cents per pound; and on all paper ground, four cents per pound; ginger in the root,
envelopes, whether plain, ornamental, or colored, when not preserved, two cents per pound; on mus-
and on all billetdoux, or fancy note paper, of what tard, twenty-five per centum ad valorein; on mus-
ever form or size, when of less size than letter paper, tard seed, and on linseed, five per centum ad valorem;
thirty per centum ad valorem; on music paper, with on camphor, refined, twenty cents per pound; crude
lines, and on paper gilt or covered with metal, other camphor, five cents per pound; on indigo, five cents
than gld or silver, paper snuff boxes, Japanned or per pound; on woad or pastel, one cent per pound:
not japanned, and other fancy paper boxes, twenty on ivory or bone black, three-fourths of one cent per
five per centum ad valorem; on all paper hangings, pound; on alum, one cent and a half per pound; on
or paper for screens or fire boards thirty-five per cen- opium, seventy-five cents per pound; on quicksilver,
tum ad valorem; on all blank or visiting cards, twelve five per centum ad valorem; on rol brimstone, calo-
cents per pound; on playing cards, twenty five cents mel, and other mercurial preparations, corrosive
per pack; on blank books, when bound twenty cents sublimate, and red precipitate, twenty-five per cen-
per pound; when unbound fifteen cents per pound; tum ad valorem; on glue, five cents per pound; on
on all parchment and vellum, and on asses' skins gunpowder, eight cents per pound; ou copperas and
and imitation thereof, wafers, sealing wax, and black green vitriol, two cents per pound; on blue or Ro-
lead pencils, crayons of all kinds, and the metallic man vitriol, or sulphate of copper, four cents per
pens, twenty-five per centum ad valorem; ink and pound; on oil of vitriol, or sulphuric acid, one cent
ink powder of all kinds, twenty-five per centum ad per pound; on almonds and prunes, three cents per
valorem; quills prepared or manufactured, twenty-pound; on sweet oil of almonds, nine cents per
five per centum ad valorem; quills, unprepared or pound; on dates, one cent per pound; currants three
unmanufactured, fiiteen per centum ad valorem; on cents per pound; figs, two cents per pound; on all
rags, of whatever material, waste or shody, a quarter nuts not specified, except those used for dyeing, one
of one cent per pound; on all other paper not enume cent per pound; on muscatel and bloom raisins, ei-
rated, fifteen cents per pound.
ther in boxes or jars, three cents per pound; and on
all other raisins, two cents per pound; on olives, 30
per centum ad valorem.

Second. On all books printed in the English lan-
guage, or of which English forms the text, when
bound thirty cents per pound, when in sheets or Third. On olive oil in casks, twenty cents per gal-
boards, twenty cents per pound: Provided, That lon; olive salad oil in bottles or petties, thirty per
whenever the importer shall prove, to the satisfac- centum ad valorem; on other olive oil, not salad, and
tion of the collector, when the goods are entered, not otherwise specified, twenty per centum ad valo-
that any such book has been printed and published rem; on spermaceti oil of foreign fisheries, twenty-
abroad more than one year, and not repablished in five cents per gallon; whale or other fish oil, not
this country, or has been printed and pubushed sperm, of foreign fisheries, fifteen cents per gallon,
abroad more than five years before such importation, whalebone, the product of foreign fisheries, twelve
then and in such case said books shall be admitted at and a half per centum ad valorem; on spermaceti or
one-half of the above rate of duties: Provided, That wax candles, and on candles of spermaceti and wax
the said terms of one year and five years, shall in no combined, eight cents per pound; wax tapers, thirty
case commence, or be computed at and from a day per centum ad valorem; tallow candles, four cents
before the passing of this act, on all books printed per pound; on tallow, one cent per pound, bees' wax,
in Latin or Greek; or in which either language forms bleached or unbleached, and shoemakers' wax, fif-

or

Fourth. On salt, eight cents per bushel of fifty-six pounds; on saltpetre, partially refined, one-fourth of one cent per pound; completely refined, two cents per pound; on bleaching powder, or chloride of lime, one cent per pound; on vinegar, eight cents per gallon; on spirits of turpentine, ten cents per gallon; on beef and pork, two cents per pound; hams and bacon, three cents pound; prepared meats, poultry or game, in cases or otherwise, and Bologna sausages, twenty-five per centum ad valorem; on cheese, nine cents per pound; butter, five cents per pound; on lard, three cents per pound; macaroni and vermicelli, gelatine, jellies, and all similar preparations, thirty per centum ad valorem; on wheat, twenty-five cents per bushel, barley, twenty cents per bushel; rye, fifteen cents per bushel; oats, ten cents. per bushel; Indian corn, or maize, ten cents per bushel; wheat flour, seventy cents per one hundred and twelve pounds; Indian meal, twenty cents per one hundred and twelve pound; potatoes, ten cents per bushel; on foreign-caught fish, viz: dried smoked, one dollar per one hundred and twelve pounds; on mackerel and herrings, pickled or salted,. one dollar and fifty cents per barrel; on pickled Salmon, two dollars per barrel; on all other fish, pickled, in barrels, one dollar per barrel; on all other pickled fish, imported otherwise than in barrels or half barrels, not specified, twenty per centum ad valorem; and on sardines and other fish, preserved in oil, twenty per centum ad valorem; Provided, That freshcaught fish, brought in for daily consumption, shall be exempt from duty; on fish glue or isinglass, twenty per cent. ad valorem; on pickles, capers and sauces of all kinds, not otherwise enumerated, thirty per centum ad valorem; on castor oil, forty cents per gallon; neats foot and animal oils, and all volatile and essential oils, not otherwise specified, twenty per centum ad valorem; and all guns and other resinous substances, not specified, in a crude state, fifteen per centum ad valorem; and on the said articles, when not in a crude state, and on pastes, balsams, essences, tinctures, extracts, cosmetics, and perfumes, not otherwise enumerated, twenty-five per centum ad valorem; on benzoic, citric, white and yellow muriatic, nitric, oxalic, pyroligneous, and tartaric acids twenty per centum ad valorem; on boracic acid, five per centum ad valorem; borax or tincal, twenty-five per centum ad valorem; on amber, ambergris. ammonia, annetto. anniseed, arrow root, vanilla beans. French chalk red chalk juniper berries. manganese nitrate of lead chromate bichromate, and prussiate of potash glauber and Rochelle salts. Epsom salts or sulphate of magnesia and all other chymical salts or preparations of salts not enumerated, smalts. salsoda and all carbonates of soda. by whatever name designated, other than soda ash, barilla, and kelp. twenty per centum ad valorem; on sulphate of quinine. forty cents per ounce avoirdupois; on soda ash, five per centum ad valorem.

Fifth. On brandy, one dollar per gallon; on other spirits manufactured or distilled from grain or other materials for first and second proofs, sixty cents; for third proof, sixty-five cents; for fourth proof, seventy cents; for fifth proof seventy-five cents; and all above fifth proof, ninety cents per gallon; on Madeira. Sherry San Lucar and Canary wine. in casks or bottles sixty cents per gallon; on Champain wines, forty cents per gallon; on Port Burgundy and claret wines in bottles thirty-five cents per gallon; on Port and Burgundy wines in casks fifteen cents per gal lon; on Teneriffe wines. in casks or bottles twenty cents per gallon; on claret wines in casks. six cents per gallon; on the white wines not enumerated of France, Austria, Prussia, and Sardinia and of Por tugal and its possessions, in casks seven and a half cents per gallon, in bottles twenty cents per gallon; on the red wines, not enumerated, of France Austria Prussia, and Sardinia. and of Portugal and its possessions. in casks six cents per gallon; in bottles, twenty cents per gallon; on the white and red wines of Spain, Germany, and the Mediteranean, not enumerated, in casks, twelve and a half cents per gallon, in bottles, twenty cents per gallon; on Sicily Madeira, or Marsala wines, in casks or bottles twenty-five cents per gallon; on other wines of Sici

tartar when crude, teuteneque turmeric, weld woods
of all kinds, when unmanufactured, not herein enu-
merated.

ly, in casks or bottles, fifteen cents per gallon; on allother wmes not enumerated, and other than those of France Austria Prussia, and Sardinia and of Portugal and its possessions, when in bottles sixty-five cents per gallon when in casks, twenty-five cents per gallon. Provided. That nothing herein contained shall be construed or permitted to operate so as to interfere with subsisting treaties with foreign nations: Provided further. That all imitations of brandy or spirits, or of any of the said wines, and all wines imported by any name whatever, shall be sub ject to the duty provided for the genuine article, and to the highest rate of duty applicable to the article of the same name. And provided further that when wines are imported in bottles the bottles shall pay a separate duty, according to the rate established by this act; on cordials and liquors of all kinds, sixty cents per gallon; on arrack, absynthe, Kirschen wasser,, ratafia and other similar spirituous beverages, not otherwise specified, sixty cents per gallon; on ale porter and beer. in bottles twenty cents per gallon; otherwise than in bottles fifteen cents per gallon; on tobacco in leaf, or unmanfactured twenty per centum ad valorem; on cigars, of all kinds. forty cents per pound; on snuff twelve cents per pound; manufactured tobacco, other than snuff and cigars, ten cents per pound.

SEC. 9. And be it further enacted, That from and after the day and year beforementioned, the following articles shall be exempt from duty, namely: First. All articles imported for the use of the U.

States.

SEC. 10. And be it further enacted. That on all articles not herein enumerated or provided for, there shall be levied collected, and paid, a duty of twenty per centum ad valorem.

py of the inventory, appraisement and account of sales, specifying the marks, numbers and descriptions of the packages sold, their contents, the name of the vessel and master in which and of the port or place whence they were imported, and the time when and the name of the person or persons to whom said goods were consigned in the manifest; and the receipt SEC. 11. And be it further enacted, That an addition or certificate of the collector shall exonerate the of ten per centum shall be made to the several rates master or person having charge or command of any of duties by this act imposed, in respect to all goods, ship or vessel in which said goods, wares and merwares and merchandise, on the importation of which chandise were imported, from all claim of the owner in American or foreign vessels, a specific discrimina- or owners thereof: Provided, That so much of the tion between them is not herein made, which, from fifty-sixth section of the general collection law of the and after the time when this act shall take effect and second of March,seventeen hundred and ninety-nine, go into operation, shall be imported in ships or ves- which provides for the storage of unclaimed mersels not of the United States; and that a further addi-chandise, as conflicts with the provisions of this act, tion of ten per centum shall be made to the several shall be and is hereby repealed: Provided also, That rates of duties imposed by this act on all goods, wares when such goods are of a perishable nature, they and merchandise, which shall be imported from any shall be sold forthwith. port or place east of the cape of Good Hope, in foreign vessels: Provided, That these additional duties shall not apply to goods, wares, or merchandise, which shall be imported, after the day that this act goes into operation, in ships or vessels not of the U. States, entitled by treaty, or any act or acts of congress, to be entered in the ports of the United States, on the payment of the same duties as shall then be paid on goods, wares, or merchandise, imported in ships or vessels of the United States.

SEC. 14. And be it further enacted, That on and after the day this law goes into effect, there shall be allowed a drawback on foreign sugar refined in the United States, and exported therefrom, equal in amount to the duty paid on the foreign sugar from which it shall be manufactured, to be ascertained under said regulations as shall be prescribed by the secretary of the treasury and no more; and on spirits distilled from foreign molasses, a drawback of five cents per gallon, till the first day of January, eighteen hundred and forty-three, when it shall be reduced one cent per gallon; and annually, on the first day of January thereafter, the said drawback shall be reduced one cent per gallon, until the same shall be wholly discontinued: Provided, That this act shall not alter or repeal any law now in force regulating the exportation of sugar refined or spirits distilled from molasses in the United States except as to the rates of duties and drawbacks.

SEC. 12. And be it further enacted, That on and after the day this act goes into operation, the duties on all imported goods, wares, or merchandise, shall be paid in cash: Provided, That, in all cases of failure or neglect to pay the duties, on completion of the entry, the said goods, wares or merchandise, shall be taken possession of by the collector, and deposited in the public stores, there to be kept with due and reasonable care, at the charge and risk of the owner, importer, consignee, or agent: and if such goods remain in public store beyond sixty days (except in the case of goods imported from beyond the Cape of Good Hope, remaining for the space of ninety days) without payment of the duties thereon, then said goods, wares and merchandise, or such quantities thereof as may be deemed necessary to discharge the Fifth. Philosophical apparatus, instruments, books, duties, shall be appraised and sold by the collector maps and charts, statues, statuary, busts, and casts at public auction, on due public notice thereof being of marble, bronze, alabaster, or plaster of Paris, first given, in the manner and for the time to be prepaintings, drawings, engravings, etchings, speci- scribed by a general regulation of the treasury demens of sculpture, cabinets of coins, medals, gems, partment; and at the said public sale, distinct printed and all other collections of antiquities, provided the catalogues, descriptive of said goods, with the apsame be specially imported in good faith for the use praised value affixed thereto, shall be distributed a of any society incorporated or established for philo- mong the persons present at said sale; and a reasonsophical or literary purposes, or for the encourage-able opportunity shall be given, before such sale, to ment of the fine arts, or for the use and by the order persons desirous of purchasing, to inspect the quality of any college, academy, school, or seminary of of such goods: and the proceeds of said sales, after learning in the United States. deducting the usual rate of storage at the port in Sec. 16. And be it further enacted, That in all cases Sixth. Anatomical preparations, models of ma-question, together with all other charges and expen- where there is or shall be imposed any ad valorem chinery, and other inventions or improvements in ses, including interest on the duties from the dates of rate of duty on any goods, wares or merchandise, the arts; specimens in natural history. mineralogy entry at the rate of six per centum per annum, shall imported into the United States, and in all cass and botany; trees, shrubs, plants, bulbs or roots, and be applied to the payment of the duties, and any ba- where the duty imposed shall by law be regulated by garden seeds, not otherwise specified; berries, nuts, lance of money remaining, over and above the full or directed to be estimated or based upon, the value and vegetables, used principally in dying or compos- amount of duties, charges, expenses and interest afor- of the square yard, or of any specified quantity or ing dyes; all dye woods in stick; whale and other said, as well as such quantities of any goods, wares, parcel of such goods, wares or merchandise, it shall fish oils of American fisheries, and all other articles or merchandise, as may not have been sold for the be the duty of the collector, within whose district the produce of said fisheries; animals imported for purposes before mentioned, shall be delivered and the same shall be imported or entered, to cause the breed; fish, fresh caught, imported for daily con- the money paid over, by the collector, to the owner, actual market value or wholesale price thereof, at sumption; fruit, green or ripe, from the West In- importer, consignee or agent, and proper receipts ta- the time when purchased, in the principal markets of dies, in bulk; tea and coffee when imported in Ame-ken for the same: And provided, That if no claim be the country from which the same shall have been rican vessels from the place of the growth or pro- made by such owner, importer, consignee or agent, imported into the United States, or of the yards, parfor the portion of goods which may remain in the cels or quantities, as the case may be, to be appraisSeventh. Adhesive felt for sheathing vessels, al- hands of the collector, after such sale, the said goods ed, estimated, and ascertained, and to such value or cornoque, aloes, antimony crude, argol, asafoetida, shall be forthwith returned to the public stores,there price, to be ascertained in the manner provided in ava root, barilla, bark of cork tree unmanufactured; to be kept at the risk and expense of the owner, im- this act, shall be added all costs and charges except bells or bell metal, old and only fit to be remanufac porter, consignee or agent, until claimed or sold for insurance, including in every case charges of comtured, or parts thereof, and chimes of bells; brass in storage agreeably to law; and the proceeds of the missions according to the usual rates, as the true vapigs or bars, and old brass only fit to be remanufac-sale for duties remaining unclaimed for the space of lue at the port where the same may be entered, upon tured, Brazil wood, crude brimstone. and flour of ten days after such sales, shall after payment of du- which duties shall be assessed. And it shall, in every sulphur; bullion, burr stones unwrought, cantha- ties and all expenses aforesaid, at the expiration of such case, be the duty of the appraisers of the Unitrides, chalk, clay unwrought, cochineal. coins of that period, be paid by the collector into the treasu-ed States, and every of them, and every person who gold and silver copper imported in any shape for the ry, in the manner provided for in the case of un- shall act as such appraiser, or of the collector and use of the mint, copper in pigs, or bars, and copper claimed goods, in the next succeeding section of this naval officer, as the case may be, by all the reasona ore, plates or sheets of copper for sheathing vessels, act: And provided further, That when any goods are ble ways and means in his or their power, to ascer but none is to be so considered except that which is of a perishable nature, they shall be sold forthwith. tain, estimate and appraise the true and actual mat 14 inches wide and 48 inches long and weighing SEC. 13. And be it further enacted, That previous to ket value and wholesale price, any invoice or affidafrom 14 to 34 ounces per square foot; old copper, fit the sale of any unclaimed goods, the said collector vit thereto to the contrary notwithstanding, of the only to be remanufactured; cream of tartar, emery, shall procure an inventory and appraisement thereof said goods, wares and merchandise, at the time purflints, ground flint, gold bullion, gold epaulets and to be made, and to be verified, ou oath or affirmation chased, and in the principal markets of the country wings, grindstones, gum Arabic, gum Senegal, gum by two or more respectable merchants, before the whence the same shall have been imported into the tragacanth, India rubber, in bottles or sheets, or said collector; and to remain with him; and said col- United States, and the number of such yards, parotherwise, unmanufactured, and old junk, oakum, lector shall afterward cause said goods to be adver- cels, or quantities, and such actual market value or kelp kermes, lac dye. leeches, madder, madder root, tised and sold, in the manner provided for in this act, wholesale price of every of them, as the case may mother of pearl nickel. nux vomica, palm leaf un- and, after retaining the duties thereon, agreeably to require; and all such goods, wares or merchandise, manufactured. palm oil; Peruvian bark, pewter, such inventory and appraisement, and interest and being manufactured of wool, or whereof wool shall when old and only fit to be remanufactured; platina charges as aforesaid, shall pay the overplus, if any be a component part, which shall be imported into unmanufactured, ivory unmanufactured, plaster of there be, into the treasury of the United States, there the United States in an unfinished condition, shall, in Paris unground, ratans, and reeds unmanufactured, to remain for the use of the owner or owners, who every such appraisal, be taken, deemed and estimatrhubarb, saltpetre when crude, sarsaparilla, shellac shall upon due proof of his, her or their property, beed to have been, at the time purchased, and place silver bullion, silver epaulets and wings, stones call- entitled to receive the same; for which purpose the whence the same was imported into the United ed polishing stones, stone called rotten stone, sumac, collector shall transmit, with the said overplus, a co-States, of as great value as if the same had been en

duction.

Second. All goods, wares, or merchandise, the growth, produce, or manufacture of the U. States, exported to a foreign country, and brought back to the United States, and books and personal and household effects, not merchandise, of citizens of the U. States dying abroad.

Third. The paintings and statuary. the production of American artists residing abroad.

Fourth. Wearing apparel in actual use, and other personal effects. not merchandise, professional books. instruments implements and tools of trade, occupation, or employment, of persons arriving in the U.

States.

Sec. 15. And be it further enacted, That in the case of all goods, wares and merchandise, imported on and after the day this act goes into operation, and entitled to debenture under the existing laws, no drawback of the duties shall be allowed on the same, unless said goods, wares or merchandise, shall be exported from the United States within three years from the date of importation of the same; nor shall the additional rate of duty levied by this act on goods, wares and merchandise, imported in foreign vessels, be refunded in case of re-exportation; Provided, That two and one half per centum on the amount of all drawbacks allowed, except on foreign refined sugar, shall be retained for the use of the United States, by the collectors paying such drawbacks, respectively, and in the case of foreign refined sugars, ten per centum shall be so retained.

prior to said first day of September, eighteen hun-
dred and forty-two.

tirely finished: Provided, That in all cases where and which should have been invoiced, without pay
goods, wares and merchandise, subject to an ad valo- ing or accounting for the duty, or shall make cut, or
rem duty, or on which the duties are to be levied pass. or attempt to pass, through the custom house,
upon the value of the square yard, and in all cases any false, forged, or fraudulent invoice, every such
where any specific quantity or parcel of such goods, person, his. her, or their aiders and abettors, shall be
wares and merchandise, shall have been imported deemed guilty of a misdemeanor, and on conviction
into the United States from a country in which the thereof shall be fined in any sum not exceeding five
same have not been manufactured or produced, the thousand dollars, or imprisoned for any term of time
foreign value shall be appraised and estimated ac- not exceeding two years, or both, at the discretion
cording to the current market value or whole- of the court."
sale price of similar articles at the principal mar-
kets of the country of production or manufacture,
at the period of the exportation of said goods, wares
and merchandise, to the United States.

SEc. 27. And be it further enacted. That it shall be the duty of the secretary of the treasury, annually, to ascertain whether, for the year ending on the thirtieth of June next preceding. the duty on any articles has exceeded thirty-five per centum ad valorem on the average wholesale market value of such articles in the several ports of the U. States for the preceding year; and. if so, he shall report a tabular statement of such articles and excess of duty to congress, at the commencement of the next an

SEC. 26. And be it further enacted, That the laws existing on the first day of June, eighteen hundred and forty-two, shall extend to and be in force for the collection of the duties imposed by this act on goods, wares, and merchandise, imported into the United States, and for the recovery, collection, distribution, and remission of all fines, penalties, and forfeitures, and for the allowance of the drawbacks by this act SEC. 20. And be it further enacted. That there shall authorised as fully and effectually as if every regube levied. collected, and paid on each and every non-lation, restriction. penalty, forfeiture, provision, enumerated article which bears a similitude, either clause, matter, and thing, in the said laws contained, in material quality, texture, or the use to which it had been inserted in and re-enacted by this act. And Sec. 17. And be it further enacted. That it shall b may be applied. to any enumerated article charge- that all provisions of any former law inconsistent lawful for the appraisers, or the collector and naval able with duty, the same rate of duty, which is with this act, shall be, and the same are hereby, reofficer, as the case may be, to call before them and levied and charged on the enumerated article which it pealed. examine, upon oath or affirmation, any owner, im- most resembles in any of the particulars before menporter, consignee, or other person, touching any mat- tioned: and if any non-enumerated article equally reter or thing which they may deem material in ascer-sembles two or more enumerated articles, on which taining the true market value or wholesale price of different rates of duty are chargeable, there shall be any merchandise imported, and to inquire the pro- levied, collected, and paid, on such non-enumerated duction, on oath or affirmation, to the collector or to article, the same rate of duty as is chargeable on the any permanent appraiser, of any letters, acccunts, article which it resembles paying the highest duty; or invoices, in his possession, relating to the same, and on all articles manufactured from two or more for which purpose they are hereby respectively au- materials, the duty shall be assessed at the highest thorised to administsr oaths and affirmations; and if rates at which any of its component parts may be any person so called shall neglect or refuse to attend, chargeable. nual session thereof, with such observations and reor shall decline to answer, or shall, if required, re- SEC. 21. And be it further enacted, That the collec- commendations as he may deem necessary for the fuse to answer in writing any interrogatories, and tor shall designate on the invoice at least one pack-improvement of the revenue. subscribe his name to his deposition, or to produce age of every invoice, and one package at least of SEC. 23. And be it further enacted, That the imporsuch papers, when so required, he shall forfeit and every ten packages of goods, wares, or merchandise, tation of all indecent and obscene prints, paintings, pay to the United States the sum of one hundred and a greater number, should he or either of the ap- lithographs, engravings, and transparencies, is heredollars; and if such person be the owner, importer, praisers deem it necessary, imported into such port, by prohibited; and no invoice or package whatever, or consignee, the appraisement which the said ap- to be opened, examined, and appraised and shall or- or any part thereof, shall be admitted to entry, in praisers, or collector and naval officer, where there der the package or packages so designated to the which any such articles are contained; and all inare no legal appraisers, may make of the goods, public stores for examination; and if any package be voices and packages whereof any such articles shall wares and merchandise, shall be final and conclusive, found by the appraisers to contain any article not compose a part. are hereby declared to be liable to any act of congress to the contrary notwithstanding; specified in the invoice, and they or a majority of be proceeded against, seized, and forfeited, by due and any person who shall wilfully and corruptly them shall be of opinion that such article was omitted course of law, and the said articles shall be forthwith swear or affirm falsely, on such examination, shall in the invoice with fraudulent intent on the part of the destroyed. be deemed guilty of perjury, and if he be the owner, shipper, owner, or agent, the contents of the entire importer, or consignee, the merchandise shall be for- package in which the article may be, shall be liable feited; and all testimony in writing, or depositions, to seizure and forfeiture on conviction thereof before taken by virtue of this section, shall be filled in the any court of competent jurisdiction; but if said apcollector's office, and preserved for future use or re-praisers shall be of opinion that no such fraudulent ference, or be transmitted to the secretary of the intent existed, then the value of such article shall be treasury when he shall require the same: Provided, added to the entry, and the duties thereon paid acThat if the importer, owner, agent or consignee, of cordingly, and the same shall be delivered to the imany such goods, shall be dissatisfied with the ap- porter, agent, or consignee: Provided, That such forpraisement, and shall have complied with the fore- feiture may be remitted by the secretary of the going requisitions, he may forthwith give notice to treasury, on the production of evidence, satisfactory the collector, in writing of such dissatisfaction; on to him that no fraud was intended: Provided further, the receipt of which, the collector shall select two That if, on the opening of any package or packages discreet and experienced merchants, citizens of the of goods, a deficiency of any article shall be found, United States, familiar with the character and value on examination by the appraisers, the same shall be of the goods in question, to examine and appraise the certified to the collector on the invoice, and an same, agreeably to the foregoing provisions; and if allowance for the same be made in estimating the they shall disagree, the collector shall decide be- duties. tween them; and the appraisement thus determined shall be final, and deemed and taken to be the true value of said goods, and the duties shall be levied thereon accordingly, any act of congress to the contrary notwithstanding: Provided, also, That in all cases where the actual value to be appraised, estimated and ascertained, as hereinbefore stated, of any goods, wares and merchandise, imported into the United States, and subject to any ad valorem duty, or where on the duty is regulated by or directed to be imposed or levied on the value of the square yard, or other parcel or quantity thereof, shall exceed by ten per centum or more the invoice value, then, in addition to the duty imposed by law on the same, there shall be levied and collected, on the same goods, wares and merchandise, fifty per centum of the duty imposed on the same, when fairly invoiced.

goods, wares, and merchandise, shall be entered at
SEC. 22. And be it further enacted. That where
ports where there are no appraisers, the mode here-
inbefore prescribed of ascertaining the foreign va-
lue thereof shall be carefully observed by the reve-
nue officers to whom is committed the estimating
and collection of duties.

SEC. 29. And be it further enacted, That, wherever the word "ton" is used in this act. in reference to weight, it shall be deemed and taken to be twenty hundred weight, each hundred weight being one hundred and twelve pounds avoirdupois.

SEC. 30. And be it further enacted. That so long as the distribution of the nett proceeds of the sales of the public lands, directed to be made among the several states, territories, and District of Columbia, by the act entitled an act to appropriate the proceeds of the sales of the public lands and to grant pre-emption rights," shall be and remain suspended by virtue of this act, and of the proviso of the sixth section of the act aforesaid the ten per centum of the said proceeds, directed to be paid by the said act to the several states of Ohio, Indiana. Allinois, Alabama, Missouri. Mississippi, Louisiana, Arkansas, and Michigan, shall also be and remain suspended. JOHN WHITE, Speaker of the house of representatives WILLIE P. MANGUM, President of the senate pro tempore. Approved, August 30, 1842.

JOHN TYLER.

SECOND SESSION.

SENATE.

AUGUST 25.

the duty of the secretary of the treasury from time
SEC. 23. And be it further enacted, That it shall be TWENTY-SEVENTH CONGRESS,
to time to establish such rules and regulations. not
inconsistent with the laws of the United States, to
secure a just, faithful, and impartial appraisal of all
goods, wares, and merchandise, as aforesaid, import-calling upon the president for any detailed statement
Mr. Merrick called up his resolution
ed into the United States, and just and proper en- he may have caused to be prepared at the treasury
tries of such actual market value or wholesale price department showing the amount of revenue the late
thereof, and of the square yards, parcels, or other vetoed revenue bill would have produced, if it had
quantities, as the case may require, and of such ac- become a law.
tual market value or wholesale price of every of
them.

SEC. 18. And be it further enacted, That the several
collectors be and they are hereby authorized under
such regulations as may be prescribed by the secre-
tary of the treasury, whenever they shall deem it
necessary to protect and secure the revenue of the
United States against frauds or undervaluation, and
the same is practicable, to take the amount of duties
chargeable on any article bearing an ad valorem rate
of duty, in the article itself according to the propor-
tion or rate per centum of the duty on said article;
and such goods so taken, the collector shall cause to
be sold at public auction, within twenty days from
the time of taking the same in the manner prescrib-
ed in this act, and place the proceeds arising from
such sale in the treasury of the United States: Pro-
Mr. Evans said that this resolution would form a
vided. That the collector or appraiser shall not be al-
novel and dangerous experiment; it sets aside the
lowed any fees or commissions for taking and dispos-
proper revenue officer and introduces the president
ing of said goods, and paying the proceeds thereof to the first day of September. eighteen hundred and into a new function, wherein he supercedes the head
into the treasury, other than are now allowed by law. forty-two; and all legal provisions and regulations of the department and goes down to a subordinate
SEC. 19. And be it further enacted, That if any per- existing immediately before the thirtieth day of thereof for the purpose of throwing discredit upon
son shall knowingly and wilfully, with intent to de- June eighteen hundred and forty-two, shall be ap- the regular and responsible information of the secre.
fraud the revenue of the United States, smuggle or plied to importations which may be made in vessels tary himself. The estimates, the senator seeks, are
clandestinely introduce into the United States any which have left such last port of lading eastward understood to have been made by the first comptrol-
goods, wares, or merchandise, subject to duty by law, of the Cape of Good Hope or beyond Cape Horn ler who anticipated but 12 millions, instead

Mr. Evans moved to amend by making the call upon the secretary of the treasury instead of the preSEC. 24. And be it further enacted, That it shall be sident. the duty of all collectors and other officers of the Mr. King remarked that that would defeat the obcustoms to execute and carry into effect all instruc-ject of the resolution. tions of the secretary of the treasury relative to the execution of the revenue laws; and in case any difficulty shall arise as to the true construction or meaning of any part of such revenue laws the decision of the secretary of the treasury shall be conclusive and bindin upon all such collectors and other officers of the customs.

Mr. Merrick hoped the amendment would not be adopted, he wanted the estimate which had already been prepared at the treasury department under the or der of the president. Since the period at which the estimates made by the secretary of the treasury had been made, that officer had been suffering by indisposition, and for ought he knew, the estimates which he now calls for, had been based upon a different state of things.

SEC. 25. And be it further enacted, That nothing in this act contained shall apply to goods shipped in a vessel bound to any part of the United States, actually having left her last port of lading eastward of the Cape of Good Hope or beyond Cape Horn prior

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