Coffee. Coins. Copper ore. Coral, unmanufactured. Cork, unmanufactured. Cotton and cotton waste. Curry and curry powder. Cyanide: Potassium, sodium, salts. Oil cake and meal. Oils, animal: Spermaceti, whale and other fish Oils distilled or essential: Amise, bergamot. Ores of gold, silver, nickel, platinum metal. Pads for horses. Pearl, mother of, and shells in natural state. Pigeons, fancy and racing. Plants imported by the department of agri- Drugs, crude materials for, uncompounded and Platinum, unmanufactured. nonalcoholic. Potassium chloride, sulphate. crude potash salts n.s.p. Professional books, implements, instruments and tools in possession of emigrants and used by them abroad; does not include machinery for sale nor theatrical properties except for temporary purpose by owners. Quinine sulphate and all alkaloids from cinchona bark. Radium and radioactive substitutes. Rag pulp and crude paper stock of all kinds. Rice, patna, cleaned. Sago, crude, sago flour. Sausage casings. Sea herring, fresh, smelts and tuna fish. Seeds: Chickpeas, cowpeas and sugar beets. Sheep dip. Shingles. Shotgun barrels, single tubes, rough bored. unmanu- Silk cocoons and waste. Silk, raw. Skeletons. Skins, all kinds, raw. Sodium: Nitrate, sulphate, crude. Specimens of natural history, botany and min. eralogy not for sale. Stamps, postage. metal Leather n.s.p.; harness, saddles, except Leather boots and shoes. Statuary for educational and religious purposes: altars. pulpits, baptismal shrines. Stone n.8.p. Sulphur. Limestone-rock asphalt; asphaltum, bitumen. Tamarinds. Lemon juice. Lithographic stones, not engraved. Tapioca, flour and cassava. Tar and pitch of wood. fonte, Tea n.s.p. and tea of plants. Tin in bars, blocks or pigs. Tobacco stems not cut, ground or pulverized. Uranium, oxide and salts of. Wafers, not edible. Wax: Animal, vegetable or mineral n.s.p. Wood charcoal. Wood: Logs; timber, round, unmanufactured, or the payment of any tax imposed by the internal revenue laws of the Philippines. There shall be paid in the Philippines upon articles coming from the United States a tax equal to the internal revenue tax imposed in the Philippines on similar articles manufactured there: such articles shall be exempt from the payment of internal revenue taxes in the United States. Goods for Porto Rico. Articles, goods, wares or merchandise going into Porto Rico from the United States shall be exempted from the payment of any tax imposed by the internal revenue laws of the United States. Bounties Equalized by Duties. Whenever any country, dependency, colony, province or other political subdivision of gov. ernment, person, partnership, association, cartel or corporation shall pay or bestow, directly or indirectly, any bounty or grant upon the manufacture or production or export of any article or merchandise manufactured or produced in such country, dependency, colony. province or other political subdivision of gov ernment, and such article or merchandise is dutiable under the provisions of this act, then merchandise into the United States, whether upon the importation of any such article or the same shall be imported directly from the country of production or otherwise, and whether such article or merchandise is imported in the same condition as when exported from the country of production or has been changed in condition by remanufacture or otherwise, there shall be levied and paid, in all such cases, in addition to the duties otherwise imposed by this act, an additional duty equal to the net amount of such bounty or grant, however the same be paid or bestowed. The net amount of all such bounties or grants shall be from time to time ascertained, determined and declared by the secretary of the treasury. Marking and Stamping. Any re Every article imported into the United States which is capable of being marked, stamped, branded or labeled without injury at the time of its manufacture or production shall be marked, stamped, branded or labeled, in legible English words. in a conspicuous place that shall not be covered or obscured by any subsequent attachments or arrangements. so as to indicate the country of origin. such article held in customs custody shall not be delivered until so marked, stamped, branded or labeled, and until every such article of the importation which shall have been leased from customs custody not so marked, stamped, branded or labeled. shall be marked, stamped, branded or labeled in accordance with such rules and regulations as the secretary of the treasury may prescribe. Unless the article is exported under customs supervision, there shall be levied. collected and paid upon every such article which at the time of importation is not so marked, stamped, branded or labeled, in addition to the regular duty imposed by law on such article, a duty of 10 per centum of the appraised value thereof, or if such article is free of duty there shall be levied. collected and paid upon such article a duty of 10 per centum of the appraised value TITLE III-SPECIAL PROVISIONS. Regulations as to Philippines. There shall be levied upon all articles coming into the United States from the Philippines the rates of duty required to be levied upon like articles imported from foreign countries: Provided. That articles the growth or product of or manufactured in the Philippines from materials the growth or product of the Philippines or of the United States, or of both, upon which no drawback of customs duties has been allowed therein, coming into the United States from the Philippines shall hereafter be admitted free of duty: In order to regulate the foreign commerce similar articles under similar conditions shall of the United States and to put into force and be admitted to the Philippines duty free. effect the policy of the congress by this act There shall be levied and paid in the United intended, whenever the president, upon inves States upon articles coming from the Philip-tigation of the differences in costs of produc pines a tax equal to the internal revenue tax tion of articles wholly or in part the growth imposed upon like articles of domestic mer- or product of the United States and of like chandise; such articles shall be exempt from or similar articles wholly or in part the thereof. Power Vested in President. growth or product of competing foreign countries, shall find it thereby shown that the duties fixed in this act do not equalize the said differences in costs of production in the United States and the principal competing country he shall by such investigation ascertain said differences and determine and proclaim the changes in classifications or increases or decreases in any rate of duty provided in this act shown by said ascertained differences in such costs of production necessary to equalize the same. Thirty days after the date of such proclamation or proclamations such changes in classification shall take effect, and such increased or decreased duties shall be levied, collected and paid on such articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine islands, the Virgin islands and the islands of Guam and Tutuila): Provided. That the total increase or decrease of such rates of duty shall not exceed 50 per centum of the rates specified in title I. of this act, or in any amendatory act. In order to regulate the foreign commerce of the United States and to put into force and effect the policy of the congress by this act intended, whenever the president upon investigation of the differences in costs of production of articles provided for in title I. of this act, wholly or in part the growth or product of the United States and of like or similar articles wholly or in part the growth or product of competing foreign countries, shall find it thereby shown that the duties prescribed in this act do not equalize said differences, and shall further find it thereby shown that the said differences in costs of production in the United States and the principal competing country cannot be equalized by proceeding under the provisions of this section, he shall make such findings public, together with a description of the articles to which they apply, in such detail as may be necessary for the guidance of appraising officers. In such cases and upon the proclamation by the president becoming effective the ad valorem duty or duty based in whole or in part upon the value of the imported article in the country of exportation shall thereafter be based upon the American selling price of any similar competitive article manufactured or produced in the United States embraced within the class or kind of imported articles upon which the president has made a proclamation. the granted to a foreign producer by a foreign government or by a person, partnership, corporation or association in a foreign country: and (4) any other advantages or disadvantages in competition. Investigations to assist the president in ascertaining differences in costs of production under this section shall be made by the United States tariff commission, and no proclamation shall be issued under this section until such investigation shall have been made. The commission shall give reasonable public notice of its hearings and shall give reasonable opportunity to parties interested to be present, to produce evidence and to be heard. The commission is authorized to adopt such reasonable procedure, rules and regulations as it may deem necessary. The president, proceeding as hereinbefore provided for in proclaiming rates of duty, shall, when he determines that it is shown that the differences in costs of production have changed or no longer exist which led to such proclamation, accordingly as so shown, modify or terminate the same. Nothing in this section shall be construed to authorize a transfer of an article from the dutiable list to the free list or from the free list to the dutiable list. nor a change in form of duty. Whenever it is provided in any paragraph of title I. of this act that the duty or duties shall not exceed a specified ad valorem rate upon the articles provided for in such para graph. no rate determined under the provi sion of this section upon such articles shall exceed the maximum ad valorem rate 80 specified. Unfair Competition. Unfair methods of competition and unfair United States, or in their sale by the owner. acts in the importation of articles into the importer, consignee or agent of either. the effect or tendency of which is to destroy or substantially injure an industry efficiently and economically operated in the United States, or to prevent the establishment of such an industry, or to restrain or monopolize trade and commerce in the United States, are hereby declared unlawful. To assist the president in making any decisions under this section the United States tariff commission is hereby authorized to investigate any alleged violation hereof on complaint under oath or upon its initiative. The final findings of the commission shall be transmitted with the record to the president. Whenever the existence of any such unfair method or act shall be established to the satisfaction of the president he shall determine the rate of additional duty, not exceeding 50 nor less than 10 per centum of the value of such articles, which will offset such method or act, and which is hereby imposed upon articles imported in violation of this act, or, in what he shall be satisfied and find are extreme cases of unfair methods or acts as aforesaid, he shall direct that such articles as he shall deem the interests of the United States shall require, imported by any person violating the provisions of this act, shall be excluded from entry into the United States. and upon information of such action by the president, the secretary of the treasury shall through the proper officers, assess such additional duties or refuse such entry; and that the decision of the president shall be conclusive. The ad valorem rate or rates of duty based upon such American selling price shall be the rate found, upon said investigation, by president, to be shown by the said differences in costs of production necessary to equalize such differences, but no such rate shall be decreased more than 50 per centum of the rate specified in title I. of this act upon such articles, nor shall any such rate be increased. Such rate or rates of duty shall become effective fifteen days after the date of the proclamation of the president, whereupon the duties so estimated and provided shall be levied. collected and paid on such articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine islands. the Virgin islands and the islands of Guam and Tutuila). In ascertaining the differences in costs of production the president. in so far as he finds it practicable, shall take into consideration (1) the differences in conditions in production. including wages, costs of material and other items in costs of production of such or similar articles in the United States and in competing foreign countries: (2) the differ-mation sufficient to satisfy him thereof, the ences in the wholesale selling prices of domestic and foreign articles in the principal markets of the United States: (3) advantages Whenever the president has reason to believe that any article is offered or sought to be offered for entry into the United States in violation of this section but has not infor secretary of the treasury shall, upon his request in writing, forbid entry thereof until such investigation as the president may deem necessary shall be completed: Provided. That the secretary of the treasury may permit entry under bond upon such conditions and penalties as he may deem adequate. Any additional duty or any retusal of entry under this section shall continue in effect until the president shall find and instruct the secretary of the treasury that the conditions which led to the assessment of such additional duty or refusal of entry no longer exist. The president when he finds that the public interest will be served thereby shall by proclamation specify and declare new or additional duties as hereinafter provided upon articles wholly or in part the growth or product of any foreign country whenever he shall find as a fact that such country Imposes, directly or indirectly, upon the disposition in or transportation in transit through or re-exportation from such country of any article wholly or in part the growth or product of the United States any unreasonable charge, exaction, regulation, or limitation which is not equally enforced upon the like articles of every foreign country; by any foreign country other than the foreign country in which such industry 18 located, and whenever the president shall determine that any new or additional rate or rates of duty or any prohibition herein before provided for do not effectively remove such imposition or discrimination and that any benefits from any such imposition or discrimination accrue or are likely to accrue to any industry in any foreign country, he shall, when he finds that the public interest will be served thereby, by proclamation specify and declare such new or additional rate or rates of duty upon the articles wholly or in part the growth or product of any such industry as he shall determine will offset such benefits, not to exceed 50 per centum ad valorem or its equivalent, upon importation from any foreign country into the United States of such articles and on and after thirty days after the date of any such proclamation such new or additional rate or rates of duty so specified and declared in such proclamation shall be levied, collected, and paid upon such articles. Discriminates in fact against the commerce All articles imported contrary to the proof the United States, directly or indirectly, by visions of this section shall be forfeited to law or administrative regulation or practice, the United States and shall be liable to be by or in respect to any customs, tonnage, or seized, prosecuted. and condemned in like port duty, fee, charge, exaction, classification, manner and under the same regulations, reregulation, condition, restriction, or prohibi- strictions, and provisions as may from time tion, in such manner as to place the commerce to time be established for the recovery, colof the United States at a disadvantage com-lection, distribution and remission of forpared with the commerce of any foreign coun- feitures to the United States by the several try. revenue laws. If at any time the president shall find it to be a fact that any foreign country has not only discriminated against the commerce of the United States as aforesaid, but has, after the issuance of a proclamation, maintained or increased its said discriminations against the commerce of the United States, the president is hereby authorized, if he deems it consistent with the interests of the United States, to issue a further proclamation directing that such articles of said country as he shall deem the public interests may require shall be excluded from importation into the United States. Any proclamation issued by the president under the authority of this section shall, if he deems it consistent with the interests of the United States, extend to the whole of any foreign country or may be confined to any subdivision or subdivisions thereof; and the president shall, whenever he deems the public interests require, suspend, revoke, supplement or amend any such proclamation. Whenever the president shall find as a fact that any foreign country places any burdens upon the commerce of the United States by any of the unequal impositions or discriminations aforesaid, he shall, when he finds that the public interest will be served thereby, by proclamation specify and declare such new or additional rate or rates of duty as he shall determine will offset such burdens, not to exceed 50 per centum ad valorem or its equiv. alent, and on and after thirty days after the date of such proclamation there shall be levied. collected and paid upon the articles enumerated in such proclamation when imported into the United States from such foreign country such new or additional rate or rates of duty; or, in case of articles declared subject to exclusion from inportation into the United States, such articles shall be excluded from importation. Whenever the president shall find as a fact that any foreign country imposes any unequal imposition or discrimination as aforesaid upon the commerce of the United States, or that any benefits accrue or are likely to accrue to any industry in any foreign country by reason of any such imposition or discrimination imposed Methods of Valuation. For the purposes of this act the value of imported merchandise shall be (1) The foreign value or the export value, whichever is higher; (2) If neither the foreign value nor th export value can be ascertained to the satisfaction of the appraising officer, then the United States value; (3) If neither the foreign value, the ex port value, nor the United States value can be ascertained to the satisfaction of the appraising officers, then the cost of production; the (4) If there be any similar competitive article manufactured or produced in United States of a class or kind upon which the president has made public a finding, then the American selling price of such article. The foreign value of imported merchandise shall be the market value or the price at the time of exportation of such merchandise to the United States, at which such or similar merchandise is freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, including the cost of all containers and coverings of whatever nature, and all other costs, charges and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States. The export value of imported merchandise shall be the market value or the price, at the time of exportation of such merchandise to the United States, at which such or similar merchandise is freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States. plus, when not included in such price, the cost of all containers and coverings of whatever nature, and all other costs, charges and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States. If in the ordinary course of trade imported merchandise is shipped to the United States to an agent of the seller, or to the seller's branch house, pursuant to an order or an agreement to purchase (whether placed or entered into in the United States or in the foreign country), for delivery to the purchaser in the United States, and if the title to such merchandise remains in the seller until such delivery, then such merchandise shall not be deemed to be freely offered for sale in the principal markets of the country from which exported for exportation to the United States, within the meaning of this subdivision. duction of the particular merchandise under consideration in the usual course of business; (2) The usual general expenses (not less than 10 per centum of such cost) in the case of such or similar merchandise; (3) The cost of all containers and coverings of whatever nature. and all other costs, charges and expenses incident to placing the particular merchandise under consideration in condition, packed ready for shipment to the United States; and (4) An addition for profit (not less than $ per centum of the sum of the amounts found under paragraphs (1) and (2) of this subdivision) equal to the profit which ordinarily is added, in the case of merchandise of the same general character as the particular mer ers or producers in the country of manufac ture or production who are engaged in the production or manufacture of merchandise of the same class or kind. The United States value of imported merchandise shall be the price at which such or similar imported merchandise is freely offered for sale, packed ready for delivery, in the principal market of the United States to all purchasers, at the time of exportation of the imported merchandise, in the usual whole-chandise under consideration, by manufactursale quantities and in the ordinary course of trade, with allowance made for duty, cost of transportation and insurance, and other necescary expenses from the place of shipment to the place of delivery, a commission not exceeding 6 per centum, if any has been paid or contracted to be paid on goods secured otherwise than by purchase, or profits not to exceed 8 per centum and a reasonable allowance for general expenses, not to exceed 8 per centum on purchased goods. For the purpose of this title the cost of production of imported merchandise shall be the sum of (1) The cost of materials of. and of fabrication, manipulation, or other process employed in manufacturing or producing such or similar merchandise, at a time preceding the date of exportation of the particular merchandise under consideration which would ordinarily permit the manufacture or pro The American selling price of any article manufactured or produced in the United States shall be the price, including the cost of all containers and coverings of whatever nature and all other costs, charges and expenses incident to placing the merchandise in condition packed ready for delivery, at which such article is freely offered for sale to all purchasers in the principal markets of the United States, in the ordinary course of trade and in the usual wholesale quantities in such markets, or the price that the manufacturer, producer or owner would have received or was willing to receive for such merchandise when sold in the ordinary course of trade and in the usual wholesale quantities at the time of exportation of the imported article. SYNOPSIS OF TARIFF LEGISLATION SINCE 1884. Morrison Bills-First bill presented to 48th congress during Chester A. Arthur's administration; proposed a horizontal reduction of 20 per cent with free iron ore, coal and lumber: defeated in house April 15, 1884, by vote of 159 and 155; house heavily democratic and senate republican. Second bill presented to 49th congress during Grover Cleveland's first administration: similar to first bill, proposing free wool, salt and lumber; defeated in house June 17, 1886, by a vote of 157 to 140; house democratic, senate republican. 24. 1897; passed by bouse 205 yeas to 122 nays, 27 members not voting; passed by senate 38 yeas to,28 nays, 23 not voting; house contained 206 republicans and 134 democrats and senate 46 republicans and 34 democrats; measure raised rates to produce more revenue, but was similar in many respects to the McKinley act. Mills Bill-Presented to 50th congress dur: ing Cleveland's first administration; provided for free lumber and wool, reduction on pig iron and abolition of specific duties on cotton; passed by house July 21, 1888, by vote of 162 to 149, but failed in senate; house democratic, senate republican. McKinley Bill-Passed by 51st congress during Benjamin Harrison's administration; became law Oct. 6, 1890; high protective measure, though remitting duties on sugar and providing for reciprocity treaties; both houses of congress republican. Wilson Bill-Passed by 53d congress during Cleveland's second administration; became law Aug. 17, 1894, without the president's signature: both houses democratic; measure reduced duties in some cases and made additions to free list. notably wool. Payne-Aldrich Bill-Passed at extra session of 61st congress in first year of President William H. Taft's administration: approved Aug. 5, 1909; passed the house by a vote of 217 to 161 and the senate by a vote of 45 to 34. The conference vote in the house was 195 yeas to 183 nays, twenty republicans voting in the negative and two democrats in the affirmative. In the senate the vote on the final conference report was 47 to 31, seven republicans voting against it. In general the revision of the Dingley act was in the direc tion of lower duties, but there were some in creases. Underwood-Simmons Bill-Passed by 63d congress at extra session called immediately after President Wilson's inauguration in 1913; house and senate democratic. The bill made many reductions in the tariff duties as fixed by the Payne-Aidrich law and placed numer ous articles on the free list. It also contained a section establishing a tax on incomes. Fordney-McCumber Bill Passed by 67th congress at extra session. A full synopsis will Dingley Bill-Passed by 54th congress dur ing McKinley's administration; approved July be found in the foregoing pages. |