* Fur skins, with trimming or pinking sewed on the edges, to be made into sleigh-robes, or small dressed skins or plates made into articles by sewing together parts thereof, to be used for lining various kinds of garments, or for making children's cloaks and sacks, were held dtbl. as mfs. of fur. (S. S., 2351, 4201.) + Goat skins, cut in such forms that when attached they would constitute a rug, and the pieces forming each separate rug rolled by themselves, held to be dtbl. as rugs, under 378 c. (S. S., 2825, 3063.) Goat-skins, dressed and very loosely stitched together and called "robes," but not finished for such use, but susceptible of being taken apart and used as rugs: also goat-skins which had been once sewed together for use as rugs, and had been ripped up and shipped in pieces to evade the payment of rug-duty, were held dutiable as rugs under 378 c. (S. S., 3063, 5484.) Goat-skins sewed together in a permanent manner and too large for use as, or to be made into rugs, without great loss and expense, but fitted for use as carriage- or sleigh-robes, were held to be dutiable as mfs. of fur. (S. S., 1556, 3351, 3702.) 1200 slates counted as 1000 under trade custom. (S. S., 2396.) 25 "Smelts," (see Fish.) Smokers' articles, to wit:* Per ct. cigar cases, finished or unfinished, (476 a., S. S., 2667.) holders, (476 a.) "special safety lights," 476 a., S. S., 1924.) lighters, mechanical, (476 a., S. S., 3067.) cigarette holders, (476 a.) papers, cut or prep. for use (476 a., S. S., 1732.) paper, in sheets and reams, (392, S. S., 1799.) cotton fuse, mfd. for and used by smokers, (476 a., S. S., 1778.) pipe-bowls, or pipe-heads of every description, including common clay, (476 a., S. S., 594.) canes containing pipes (476 a., S, S., 3692.) cases, pipe-stems, mountings, and all parts of pipes and pipe-fixtures, and all smokers' articles, (476 a.) the same, if metals are comp. mat. ch. val. (476 a.) Per ct. Snuff, and snuff-flour, mfd. of tobacco, (250.) 50 cts. per lb., also internal revenue tax (861 and Pt. I., 2091.) 8 cts. per lb. 70 Snuff-flour, unprepared, in whole or in part, (250.) 50 cts. per lb. 70 70 15 cts. per lb. clay, having a small piece of quill over the mouth-piece, or having a small turkeybone-stem joined to the bowl by means of a quill, (476 a., 8. S., 4174.) pipes, colored clay, (476 b., Oct. 19, 1864, N. Y.) meerschaum, wood, porcelain, lava, and all other tobacco smoking, excepting common, of clay, (476 a.) pipes, common of clay,† (1386, S. S., 228, 594.) white clay, with India-rubber bands at tips, or otherwise advanced beyond the common clay, (1386, Oct, 19, 1864, N. Y., March 4, 1867, J. M. Z.) pouches, leather, (476 a., S. S., 3695, 4383.) table, so-called, (230, S. S., 4559.) 35 20 turpentine, rosin, or common, (8.) wash-balls, (9.) pans, according to materials. Societies. Books, maps, and charts, not more than two copies in any one invoice, regalia,3 gems, statues, statuary, and specimens of sculpture, specially imported in good faith,¶ for the use of any society incorporated or established for philosophical, literary, or religious purposes, or for the encouragement of the fine arts, (660, 771, S. S., 1206.) Free. importations by, for permanent exhibition, (see "Special importations.") importations by, for the erection of public mon- * Certain eathenware match-safes not dtbl. as "smokers' articles," (S.S., 2395.) Nor wax-matches in small tin boxes, (S. S., 2289.) But mechanical cigar and pipe-lighters, and the materials or parts thereof, held to be dtbl. as "smokers' articles." (S. S., 3067.) The Department, under the former law, decided that "the expression, pipes, clay, common or white,' covered all clay pipes which contain no other compound than clay, and are without any additional component after being cast. The phrase referred to includes those made of common pipe-clay, which are cast with ornaments of heads, animals, or other designs. The French clay seems to be the common pipe-clay of France, and to be included in the word clay used in the statute quoted." (S. S., 3722.). By the words in 660, "two copies in any one invoice," is meant two copies of each publication contained therein, (S. S., 1206.) The term "books" includes pamphlets and tracts, (S. S., 2354.) Unbound plates of Audubon's Birds of America, imported for the "Public Library of Boston," and intended to be bound to match other volumes in the library, held to be free as unbound books under 660. (S. 8., 2549.) Books for reading clubs included under 660 (S. S., 2611.) But not books for the order of" Knights of Malta," (S. Ś., 2818.) 2 Silk scarfs, intended to be made into "jallices," or sack-cloths, for the use of a Hebrew congregation, not regalia in their incomplete state, (S. S., 2939.) Altar vases of decorated China are not regalia, (S. S., 2805. See also notes to 771.) | See 470 b.. and notes, and T. R., p. 603, for legal definition of the term "statuary." See also title "StatAn image of plaster of Paris and other mineral substance, is not a statue or statuary within the meaning of the law, (S. S., 2805.) ues. This does not include like articles imported by other parties, and purchased from them while in bond, by or for colleges, schools, etc., (S. S,, 1712.) ***This includes samples of chemical and pharmaceutical preparations, imported for a college of phar macy, (S. S., 2311.) Also, cauterizing irons and galvanic apparatns for medical dispensary, (S. S.. 2831.) But not photographs and lithographs for educational institutions, (S. S., 943, 2707.) Spars, wood, timber used for, (217.) 25 Spartateen coral, as other coral. 3 cts. per lb. 25 ash, (71, see kelp.) 1/4 ct. per lb. 11⁄2 ct. per lb. Per ct. 20 Academies, (see below, "Institutions," etc.) Free. Books, maps, and charts, not more than 2 copies Books, professional, of persons arriving in the 25 sulphate, known as salt-cake, cr. or refined, (75.) 20 tartrate of potassa and soda, or rochelle salt, (29.) 3 cts. per lb. Botanical Garden, U. S., all plants, trees, shrubs, roots, seed-cane, and seeds impt. by, uranate of, (92.) water, as artfl. min. water, (38, S. S., 3747, 5325.) water glass, silicate of soda, (76, S. S., 4710.) Department of Agriculture, (see above, "Agriculture."). Educational institutions, etc., (see below, "Institutions," etc., and above, "Books.") Effects, household,* books, libraries or parts of libraries, in use of persons or families from foreign countries, if used abroad by them not less than one year, and not intended for any other person or persons, nor for sale, (662, T. D., 46, 2724, 2768.) Free. personal and household, not merchandise, of citizens of the U. S. dying abroad, (757.) Free. personal,* (not merchandise), including wearing apparel in actual use, professional books, implements, instruments, and tools of trade, occupation, or employment, of persons arriving in the U. S., but not to include machinery or other articles impt. for use in any mfg. establishment, or for sale, Free. (660, 815.) tourists', (see S. S., 3673.) Embassies, foreign, exemption from duty is accorded by comity to all articles intended for the personal or family use of foreign ambassadors, ministers, or charges d'affaires to the U. S., but this is not extended to the importations of secretaries of legations, attachés, or consuls, (July 11, 1866, H. F. S.) Exhibition, animals brought into the U. S. temporarily, for a period not exceeding six months, for the purpose of exhibition or *Saddlery neither household nor personal effects, (S. S., 3321, 4145.) Paintings need not be portraits to be admissible as, (S. S., 4134.) SPECIAL IMPORTATIONS (continued): Per ct. competition for prizes offered by an agricultural or racing association, a bond having been first given in accordance with the regulations, (641.) Free. all paintings, statuary, and photographic pictures impt. for exhibition by any association duly authorized under the laws of the U.S., or of any State, for the promotion and encouragement of science, art, or industry, and not intended for sale, entered under Treasury regulations, and bonds having been given for the payment of such duties as may be imposed by law on any of such importations as shall not be re-exported within six months, (832.) Free. all works of art, collections in illustration of the progress of the arts, science, or mfs., photographs, works in terra cotta, parian, pottery, or porcelain, and artistic copies of antiquities in metal or other materials, hereafter impt. in good faith for permanent exhibition at a fixed place by any society or înstitution established for the encouragement of the arts or science, and not intended for sale, nor for any other purpose than is above expressed, and entered under regulations, together with all such articles impt. as aforesaid, and in bond March 3, 1883, (833.) Free. provided, that the parties impt. articles as aforesaid shall be required to give bonds, with sufficient sureties, under such rules and regs, as the Secretary of the Treasury may prescribe, for the payment of lawful duties which may accrue should any of the articles aforesaid be sold, transferred, or used contrary to the provisions and intent above stated, (833.) See provisions for the entry, free of duty, under Treasury regulations of importations to the following special exhibitions and expositions, as indicated, to wit: exhibition of art and industry, to be held Fine arts, promotion of, (see, below, “Institutions," etc.) Fish-oil, and fish of all kinds, the product of the sea-fisheries of Canada, Prince Edward's Island, New Foundland, and Labrador, by virtue of the Treaty of Washington. (855, Pt. I., 1806, S. S., 1837, 1981.) Free. Per ct. Hawaiian Islands. Oil and bone, the production of American fisheries, shipped from these islands directly to ports of the United States, under the Hawaiian flag, exempt from discriminating duty of 10 per ct., under treaty of Dec. 20, 1849, (see Dec. 28, 1864, to Sec'y of State, and Dec. 31, 1864, U. S. Consul, Honolulu.) The following articles, being the growth and manufacture or produce of the Hawaiian Islands, to wit: arrowroot; castor oil; bananas; nuts; vegetables, dried and undried, preserved and unpreserved; hides and skins, undressed; rice; pulu; seeds; plants; shrubs, or trees; muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar heretofore commonly imported from the Hawaiian Islands, and now known in the markets of San Francisco and Portland as "Sandwich Island sugar;" syrups of sugarcane, melado, and molasses; tallow, (Pt. I., 2232, and 2371 to 2381, S. S., 2962.) Free. Hawaii, mfs. from, must be of native mat, to be free under treaty, (S. S., 4202.) Hawaiian sugar above No. 20, D. S., dtbl., (S. S., 3262.) wool skins, W. dtbl., (S. S., 3414.) Immigrants, teams of animals, including their harness and tackle, and the wagons, sleighs,* or other vehicles actually owned by persons emigrating from foreign countries to the U.S., with their families, and in actual use for the purpose of such emigration, under Treasury regs., (642 b., S. S., 1929, 2056, 2388, 2403, 2439, 2823, 3143, 4136, and 4249.) Free. Free. Indian goods. No duty shall be levied or collected on the importation of peltries brought into the Territories of the United States by Indians, nor on the proper goods and effects, of whatever nature, of Indians passing or repassing the boundary-line aforesaid, unless the same be goods in bales or other large packages unusual among Indians, which shall not be considered as goods belonging to Indians, nor be entitled to the exemption from duty aforesaid, (836.) Institutions and societies. books, maps, and charts for, (see, above, "Books," etc., second paragraph.) philosophical and scientific apparatus, instruments, and preparations, statuary, casts of marble, bronze, alabaster, or plaster of Paris, paintings, drawings, and etchings, specially imported in good faith for the use of any society or institution incorporated or established for religious, philosophical, educational, scientific, or literary purposes, or encouragement of the fine arts, and not intended for sale, (759.) Free. regalia and gems, statues, statuary and specimens of sculpture, where specially imported in good faith for the use of any society incorporated or established for philosophical, literary, or religious purposes, or for the encouragement of the fine arts, or for the use or by order of any college, academy, school, semi * Sleighs of immigrants may be legally admitted to free entry, provided they were actually owned by them at the time they quitted a foreign country, and provided they brought them to this country with the intention of continuing to use them here, (S. S., 3715.) Libraries, public, (see last item above.) by societies incorporated or established to encourge the saving of human life, (731.) Free. Machinery. Machinery for repair may be imported into the United States without payment of duty, under bond, to be given in double the appraised value thereof, to be withdrawn and exported after said machinery shall have been repaired, and the Secretary of the Treasury is authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity and character of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation, (831.) Free. Maine. The produce of the forests of the State of Maine upon the Saint John River and its tributaries, owned by American citizens, and sawed or hewed in the Province of New Brunswick by American citizens, the same being unmanufactnred in whole or in part, which is now admitted into the ports of the United States free of duty, shall continue to be so admitted under such regulations as the Secretary of the Treasury shall, from time to time, prescribe, (829.) Free. the produce of the forests of the State of Maine upon the Saint Croix River and its tributaries, owned by American citizens, and sawed in the Province of New Brunswick by American citizens, the same being unmanufactured in whole or in part, and having paid the same taxes as other American lumber on that river, shall be admitted into the ports of the United States free of duty, under such regulations as the Secretary of the Treasury shall, from time to time, prescribe, (830.) Free. Mint, U. S., (see "United States Mint" below) Presentation. Paintings, statuary, fountains, and other works of art, impt. expressly for presentation to national institutions, or to any State, or to any municipal corporation, or religious corporation or society, (819 b.) Free. Public monuments, all works of art, collections in illustration of the progress of the arts, science, or mfs., photographs, works in terra cotta, parian, pottery, or porcelain, and artistic copies of antiquities in metal or other materials, and like articles, impt. in good faith by any society or association for the purpose of erecting a public monument, and not for sale, and entered under regs., (833.) provided, That the parties who impt, articles as aforesaid shall be required to give bonds, with sufficient sureties, under such rules and regs. as the Secretary of the Treasury may prescribe, for the payment of lawful duties Free. Per ct. Public monuments (continued): Ship materials, all bars, iron or steel, hemp, lumber, manila, nails, iron or steel, rods, iron or steel, spikes, iron or steel, timber, and wire-rope, which may be necessary for the construction and equipment of vessels built in the U. S. for foreign account and ownership or for the purpose of being employed in the foreign trade, including the trade between the Atlantic and Pacific ports of the U. S., after the passage of this act, may be imported in bond under such regulations as the Secretary of the Treasury may prescribe; and upon proof that such materials have been used for such purpose, no duties shall be paid thereon. But vessels receiving the benefit of this section shall not be allowed to engage in the coastwise trade of the U. S. more than two months in any one year, except upon the payment to the U. S. of the duties on which a rebate is herein allowed, (834.) Free. provided, That vessels built in the U. S. for foreign account and ownership shall not be allowed to engage in the coastwise trade of the U. S., (834 b.) all articles of foreign production needed for the repair of American vessels engaged exclusively in foreign trade may be withdrawn from bonded warehouses free of duty under such regs. as the Secretary of the Free. Treasury may prescribe, (835.) Societies, (see above, "Institutions" and "Books.") Specimens of natural history, mineralogy, and botany, when impt. for cabinets, or as objects of taste or science, and not for sale, (793.) Free. of natural history, microscopic, on glass, (793, Free. 8. S., 3958.) United States, all articles impt. for, the duty on which shall not have been included in the Free. price, (645.) United States, books, maps, and charts, impt. by authority, or for the use of the U. S., or for the use of the library of Congress, the duty on which shall not have been included in the contract or price paid, (659.) United States mint, copper impt. for, (681.) Free. U. S. botanical garden, (see above, "Botanical," etc.) Free. Wrecks, whenever any vessel laden with mer chandise in whole or in part subject to duty has been sunk in any river, harbor, bay, or waters subject to the jurisdiction of the U.S., and within its limits, for the period of two |