218. Timber, squared, or sided, not specially enumerated or provided for in this act, one cent per cubic foot. (1134.)

219.

a. Sawed boards, plank, deals, and other lumber of hemlock, whitewood, sycamore, and bass-wood, one dollar per one thousand feet, board measure; (1135.)

b. all other articles of sawed lumber, two dollars per one thousand feet. (1136.)

c. 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 one thousand feet, board measure. 1136.)

220. And if planed on one side and tongued and grooved, one dollar per one thousand feet, board measure. (1136.)

221. And if planed on two sides, and tongued and grooved, one dollar and fifty cents per one thousand feet, board measure. (1136.)

222. Hubs for wheels, posts, last-blocks, wagon-blocks, ore-blocks, gunblocks, heading-blocks, and all like blocks or sticks, rough-hewn or sawed only, twenty per centum ad valorem. (1137.)

223. Staves* of wood of all kinds, ten per centum ad valorem. (1138.) 224. Pickets and palings, twenty per centum ad valorem. (1139.)

225. Laths, fifteen cents per one thousand pieces. (1140.)

226. Shingles, thirty-five cents per one thousand. (1141.)

227. Pine clapboards, two dollars per one thousand. (1142.)

228. Spruce clapboards, one dollar and fifty cents per one thousand. (1143.) 229. House or cabinet furniture, in piece or rough, and not finished, thirty per centum ad valorem. (1144.)

230. Cabinet ware and house furniture, finished, thirty-five per centum ad valorem. (1145.)

231. Casks and barrels, empty, sugar-box shooks, and packing-boxes, and packing-box shooks, of wood, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1146.)

232. Manufactures of cedar-wood, granadilla, ebony, mahogany, rose wood,t and satin wood, thirty-five per centum ad valorem. (1147.)

233. Manufactures of wood, or of which wood is the chief component part, not specially enumerated or provided for in this act,§ thirty-five per centum ad valorem. (1147.)

234. Wood, unmanufactured, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1148.)

SCHEDULE E.-SUGAR,

235. All sugars not above No. 13 Dutch standard in color shall pay duty on their polariscopic test as follows, viz.:

236. All sugars not above No. 13 Dutch standard in color, all tank bottoms, sirups of cane juice or of beet juice, melada, concentrated melada, concrete

"Barrel staves," when shaved, grooved, and fitted for setting up into barrels. are commercially known as "shooks," and liable to duty as "manufactured wood," under decision of May 15, 1868. (Feb. 16, 1870. Oswego.)

† Pine headings from New Brunswick unmanufactured in whole except by saws, and a hole formed by a bit for the purpose of inserting a dowel to hold the small pieces of which the head is composed, were held to be subject to the duty of 35 per centum as "manufactures of wood." (June 2, 1863. Portland.)

Fancy boxes, made of common wood and veneered with rosewood or ebony, invoiced as rosewood boxes and ebony boxes, and known in trade by those names, fell within schedule "B" of the Tariff Act of 1846, and were subject to duty as "manufactures of ebony, rosewood," etc. (Tr. Reg., p. 592.) See also Sill vs. Lawrence, 1 BI. C. C., 605.

Under the Reciprocity Treaty of 1854, articles of wood manufactured in whole or in part by planing, shaving, turning, splitting, riving, or by any process other than rough hewing or sawing, were subject to duty of 35 per cent. ad valorem. (Jan. 28, 1863. Portland.)

The weights of sugars imported in casks or boxes should be marked distinctly, as soon as the same are weighed by the United States weighers, by cutting with a scoring-iron on the head of the cask or cover of the box the gross weight of the package. (Feb. 2, 1871, N. Y.)

and concentrated molasses,* testing by the polariscope not above seventy-five degrees, shall pay a duty of one and forty-hundredths cent per pound, and for every additional degree or fraction of a degree shown by the polariscopic test, they shall pay four-hundredths of a cent per pound additional. (1094-6, 2204, see also 1877.)

237. All sugars above No. 13 Dutch standard in color shall be classified by the Dutch standard of color, and pay duty as follows, namely:

238. All sugar above No. 13 and not above No. 16 Dutch standard, two and seventy-five hundredths cents per pound. (1097, 2204.)

239. All sugar above No. 16 and not above 20 Dutch standard, three cents per pound. (1098, 2204.)

240. All sugars above No. 20 Dutch standard, three and fifty-hundredths cents per pound. (1099, 2204.)

241. Molasses testing not above fifty-six degrees by the polariscope, shall pay a duty of four cents per gallon; molasses testing above fifty-six degrees, shall pay a duty of eight cents per gallon. (1103, 2204.)

242. Sugar candy, not colored, five cents per pound. (1100.)

243. All other confectionery,† not specially enumerated or provided for in this act, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at thirty cents per pound or less, ten cents per pound. (1101.)

244. Confectionery valued above thirty cents per pound, or when sold by the box, package, or otherwise than by the pound, fifty per centum ad valorem. (1102.)

SCHEDULE F.-TOBACCO.

245. Cigars, cigarettes, and cheroots of all kinds, two dollars and fifty cents per pound and twenty-five per centum ad valorem ; but paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. (1127.)

246. Leaf tobacco, of which eighty-five per cent. is of the requisite size and of the necessary fineness of texture to be suitable for wrappers, and of which more than one hundred leaves are required to weigh a pound, if not stemmed, seventy-five cents per pound; (1128.) if stemmed, one dollar per pound. (1130.)

247. All other tobacco in leaf, unmanufactured, and not stemmed, thirty-five cents per pound. (1128,)

248. Tobacco-stems, fifteen cents per pound. (1129.)

249. Tobacco, manufactured, of all descriptions, and stemmed tobacco, not specially enumerated or provided for in this act, forty cents per pound. (1130.)

250. Snuff and snuff-flour, manufactured of tobacco, ground, dry, or damp,.

* Concentrated molasses. Under the Act of 1846, the Department held that "the article imported under this designation, being brought by the process of manufacture to the point of crystallization, was to be considered an inferior sugar, and to be so taken in the appraisement, ascertainment, and estimate of the foreign general market value of the article. The Cuban authorities treat it as an inferior sugar. Melado is a manufacture from the juice of the sugar-cane by boiling; thus producing a sweet syrup superior in quality to molasses. Concentrated melado is held to be a manufactured sugar in a green state, and is produced by boiling the melado to the point of crystallization." (Tr. Reg., p. 562.)

† Fruit preserved in sugar, and fancifully arranged in glacé style, and attractive in form, held to be confectionery. (February 27, 1865. H. M., N. Y.)

The practice at some of the ports for weighers, in returning the weight of imported cigars, to make an allowance for a supposed increase of weight, caused, as alleged, by the cigars contracting dampness or moisture during the voyage of importation, is contrary to the regulations of the Department (see Article 207, of Part 4), and must be at once discontinued. The actual weight of imported cigars, as well as that of other merchandise, the duties upon which are determined by weight, must be returned.

Should importers be of opinion that the alleged increase of weight constitutes a damage, application should be made to collectors for an allowance therefor, as in other cases. (Circular June 22, 1871.)

Upon an invoice of Havana cigars, purchased at Montreal, and imported into the United States, it was held that the dutiable value proper to be assessed was the actual market value, or wholesale price at Montreal, seiected as the principal market of the country from which the cigars were imported into the United States. (March 2, 1866. W. & W.)

and pickled, scented or otherwise, of all descriptions, fifty cents per pound. (1131.)

251. Tobacco, unmanufactured, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1132.)

SCHEDULE G.-PROVISIONS.

252. Animals, live, twenty per centum ad valorem. (1189.)

253. Beef and pork, one cent per pound. (1069.)

254. Hams and bacon, two cents per pound. (1070.)

255. Meat, extract of, twenty per centum ad valorem. (1816.)

256. Cheese, four cents per pound. (1071.)

257. Butter, and substitutes therefor, four cents per pound. (1073.) 258. Lard, two cents per pound. (1074.)

259. Wheat, twenty cents per bushel. (1072.)

260. Rye and barley, ten cents per bushel. (1075.)

261. Barley, pearled, patent, or hulled, one-half cent per pound. (1197.)

262. Barley malt, per bushel of thirty-four pounds, twenty cents. (1328.) 263. Indian corn or maize, ten cents per bushel. (1076.)

264. Oats, ten cents per bushel. (1077.)

265. Corn-meal, ten cents per bushel of forty-eight pounds. (1082.)

266. Oat-meal, one-half cent per pound. (1083.)

267. Rye-flour, one-half cent per pound. (1084.)

268. Wheat-flour, twenty per centum ad valorem. (1816.)

269. Potato or corn starch, two cents per pound; rice starch, two and a half

cents per pound; other starch, two and a half cents per pound. (1425.)

270. Rice, cleaned, two and one-fourth cents per pound; uncleaned, one and

one-half cents per pound. (1085.)

271. Paddy, one and one-fourth cents per pound. (1086.)

272. Rice-flour and rice-meal, twenty per centum ad valorem. (1816.)

273. Hay, two dollars per ton. (1816.)

274. Honey, twenty cents per gallon. (1305.)

275. Hops, eight cents per pound. (2177.)

276. Milk, preserved or condensed, twenty per centum ad valorem. (1089.) Fish:

277. Mackerel, one cent per pound. (1078.)

278. Herrings, pickled or salted, one-half of one cent per pound. (1078.) 279. Salmon, pickled, one cent per pound; other fish, pickled, in barrels, one cent per pound. (1078.)

280. Foreign-caught fish, imported otherwise than in barrels or half-barrels, whether fresh, smoked, dried, salted, or pickled, not specially enumerated or provided for in this act, fifty cents per hundred pounds. (1078.)

281.

a. Anchovies and sardines, packed in oil or otherwise, in tin boxes measuring not more than five inches long, four inches wide, and three and one-half inches deep, ten cents per whole box; in half boxes, measuring not more than five inches long, four inches wide, and one and five-eighths deep, five cents each; in quarter boxes measuring not more than four inches and three-quarters long, three and one-half inches wide, and one and a quarter deep, two and one-half cents each;

b. When imported in any other form, forty per centum ad valorem. (2181.) 282. Fish preserved in oil, except anchovies and sardines, thirty per centum ad valorem. (1081.)

283. Salmon,* and all other fish, prepared or preserved, (1079.) and prepared

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

meats of all kinds, not specially enumerated or provided for in this act, (1092.) twenty-five per centum ad valorem.

284. Pickles and sauces,* of all kinds, not otherwise specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1087.) 285. Potatoes, fifteen cents per bushel of sixty pounds. (1090.)

286. Vegetables, in their natural state, or in salt or brine, not specially enumerated or provided for in this act, ten per centum ad valorem. (1091.)

287. Vegetables, prepared or preserved, of all kinds, not otherwise provided for, thirty per centum ad valorem. (1092.)

288. Chicory root, ground or unground, burnt or prepared, two cents per pound. (1233.)

289. Vinegar, seven and one-half cents per gallon. (1093.) The standard for vinegar shall be taken to be that strength which requires thirty-five grains of bi-carbonate of potash to neutralize one ounce Troy of vinegar; and all import duties that may by law be imposed on vinegar imported from foreign countries shall be collected according to this standard.

290. Acorns, † and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or as a substitute therefor, not specially enumerated or provided for in this act, two cents per pound. (1183.)

291. Chocolate, two cents per pound. (1235.)

292. Cocoa, prepared or manufactured, two cents per pound. (1242.) Fruits:

293. Currants, Zante or other, one cent per pound. (1258.) 294. Dates, plums, and prunes, one cent per pound. (1259.) 295. Figs, two cents per pound. (1274.)

296.

297.

a. Oranges, in boxes of capacity not exceeding two and one-half cubic
feet, twenty-five cents per box; in one-half boxes, capacity not ex-
ceeding one and one-fourth cubic feet, thirteen cents per half box;
b. in bulk, one dollar and sixty cents per thousand;

c. In barrels, capacity not exceeding that of the one hundred and
ninety-six pounds flour-barrel, fifty-five cents per barrel. (1281.)
a. Lemons, in boxes of capacity not exceeding two and one-half cubic
feet, thirty cents per box; in one-half boxes, capacity not exceeding
one and one-fourth cubic feet, sixteen cents per half box;

b. In bulk, two dollars per thousand. (1281.)

298. Lemons and orangest in packages, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1281.)

299. Limes and grapes, twenty per centum ad valorem. (1281.)

300. Raisins, two cents per pound. (1402.)

301. Fruits, preserved in their own juices,§ and fruit-juice, twenty per centum ad valorem. (1281.)

302.

a. Comfits, sweetmeats, or fruits preserved in sugar, spirits, sirup, or molasses, not otherwise specified or provided for in this act, (1247.) b. And jellies of all kinds, (1316.) thirty-five per centum ad valorem. Nuts:

303.

a. Almonds, five cents per pound; (1186.) shelled, seven and one-half cents per pound; (1186.)

b. Filberts, and walnuts, of all kinds, three cents per pound. (1275.) 304. Peanuts or ground beans, one cent per pound; shelled, one and onehalf cent per pound. (1377.)

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

"Powdered acorns," held by the experts to be the article enumerated in 1183 (now 290), but asserted by the importers to be intended or designed for medicinal purposes, were adjudged to be subject to a duty of three cents per pound under said clause. (November 17, 1863, Baltimore.)

Boxes and bags containing oranges, lemons and macaroni, become merchandise when they enter into the value and are sold with the articles they contain: and their cost is properly included in the dutiable value of the contents. (January 30, 1866, Baltimore.)

Fruits put with water in bottles, and the atmosphere expelled by the application of heat, are classified as fruit preserved in their own juice. (March 8, 1860, N. O.)

305. Nuts, of all kinds, shelled or unshelled, not specially enumerated or provided for in this act, two cents per pound. (1343.)

306. Mustard, ground or preserved, in bottles or otherwise, ten cents per pound. (1341.)

307.

SCHEDULE H.-LIQUORS.

a. Champagne, and all other sparkling wines, (981.) in bottles* containing each not more than one quart and more than one pint, seven dollars per dozen bottles;

b. Containing not more than one pint each and more than one-half pint, three dollars and fifty cents per dozen bottles;

c. Containing one-half pint each, or less, one dollar and seventy-five cents per dozen bottles;

d. In bottles containing more than one quart each, in addition to seven dollars per dozen bottles, at the rate of two dollars and twenty-five cents per gallon on the quantity in excess of one quart bottle. (981.)

a. Still wines, in casks, fifty cents per gallon; (2173.)

b. In bottles, (2174.) one dollar and sixty cents per case of one dozen bottles containing each not more than one quart and more than one pint, or twenty-four bottles containing each not more than one pint;

c. And any excess beyond these quantities found in such bottles shall be subject to a duty of five cents per pint or fractional part thereof; 308. d. But no separate or additional duty shall be collected on the bottles: (2174.)

e. Provided, That any wines imported containing more than twentyfour per centum of alcohol shall be forfeited to the United States; (2174.)

f. Provided further, That there shall be no allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. (2174.)

309. Vermuth, the same duty as on still wines. (987.)

310. Wines, brandy, and other spirituous liquors imported in bottles, shall be packed in packages containing not less than one dozen bottles in each package; and all such bottles, except as specially enumerated or provided for in this act, shall pay an additional duty of three cents for each bottle. (981.)

311.

[a. Brandy, and other spirits manufactured or distilled from grain or other materials and not specially enumerated or provided for in this act, two dollars per proof gallon; (982.)

* Wines not in bottles could, under the act of July 28, 1866 (508, Vol. I.), be imported in packages of any capacity whatever. (September 4, 1866, D. & Sons; also, January 21, 1867, P. H.'s Nephews.)

The importation of wines together with assorted spirituous liquors, or of an assortment of spirituous liquors in a case or package, is not prohibited by section 21, of the act of July 14, 1870, provided the package contain not less than one dozen bottles of liquor. (Feb. 15, 1871, Port Huron.)

In a letter to the collector at Baltimore, dated February 24, 1871, the Department authorized the adoption of the "practice of stating in entries of distilled spirits the actual number of wine gallons, with the duty assessed thereon, according to the number of degrees proof, at four cents a degree of each gallon, instead of stating the number of proof gallons at two dollars per gallon."

But see circular of May 15, 1871, in which the Department directs that in future entries the notation of the proof of spirituous liquors shall conform to the scale of Tagliabue's hydrometer, as corrected and explained in his manual, placing proof spirits at one hundred degrees, instead of at fifty degrees according to Tralle. Under this rule the duty would of course be two cents a degree instead of four cents. (See also Oct. 23, 1871 Balt. Syn. Ser., 941.)

The following instructions, in reference to the branding or marking of imported distilled spirits in casks, are hereby issued for the future guidance of officers of the customs, and will be held by them to supersede all former regulations on the same subject, so far as they conflict therewith;

1st. Upon the landing of distilled spirits in casks upon the wharf, and the due examination thereof by the gauger, each cask shall be marked by him, or under his supervision, so as to show the name of the port, date of importation, rate of proof, and number of gallons contained therein.

2d. A record of these facts shall be made by the gauger who marks the casks, in a book to be furnished him by the surveyor, or other supervising officer, for that purpose. The records to be made at the time of marking, and the books, when full, to be placed on file at the custom-house, for reference whenever necessary. (Circular, April 30, 1872. Syn. Ser., 1112.)