Import tariff of Costa Rica-Continued. [The duties in the following tariff are levied by weight, and unless otherwise specifically specified, the unit is 1 kilogram (2.2046 pounds).] Of earthenware, or fine crockery, as cups, plates, jars, etc. Painted or varnished, but without pictures, gilding, or ornaments... And lighting, in objects of hollow crystal, and glass imitating it, such as vases, cups, tubes, etc. Tacks, metal. Tablecloths, fine, of cotton, linen, wool, or other material, except silk Taffeta.. .1535 Gold. Silver.. Wool Tea... Teacups, earthen or crockery, fine Tenter-hooks, metal.. Textile fibers, vegetable: Spun in wicks or to sew sacks. In balls, skeins, or reels.. Textures of cotton: Import tariff of Costa Rica-Continued. [The duties in the following tariff are levied by weight, and unless otherwise specifically specified, the unit is 1 kilogram (2.2046 pounds).] Weighing more than 2 kilograms.. Utensils of marble, jasper, or alabaster, with ornaments, foliage, and pictures, not elsewhere named: .09 .0419 Weighing less than 2 kilograms Utensils kitchen, of metal. like pots, pans, etc., not elsewhere named, except those of tin Varnishes of all kinds Perfumed, for toilet.. 'The importation of cigarettes, cigars, snuff, and tobacco is, per law of August 2, 1898, a Govern ment monopoly. Import tariff of Costa Rica-Continued. [The duties in the following tariff are levied by weight, and unless otherwise specifically specified, the unit is 1 kilogram (2.2046 pounds).] Red, table, in bottles Of quinine, or ferruginous, and other medicinal wines, except patent Red, table, in barrels and demijohns Sweet, of all kinds, except champagne, bottled. Wire..... Sweet, of all kinds, not bottled, in pipes, barrels, and demijohns Barbed, for fences.. Fine, for flowers.. Free. Cables Muzzles Wool of all kinds, raw...... Wool in skeins, spun or twisted.. Wool in clothing, like socks or shirts, whether knit or not, although they may have some silk. Wool in textures, mixed with silk, or with cotton and silk, except girdles Import tariff of Costa Rica-Continued. [The duties in the following tariff are levied by weight, and unless otherwise specifically specified, the unit is 1 kilogram (2.2046 pounds).] Rates of duty. Articles. Wool in damask cloths Wool in cloths, plain or twilled, like alpaca, merinos, etc., in patterns or pieces, pure or mixed, if not with silk. Woolen blankets. GUATEMALA. CUSTOMS TARIFF CORRECTED TO JUNE 1, 1899. TARIFF INCREASE IN GUATEMALA. Under date of August 18, 1898, Consul-General Beaupré sends from Guatemala translation of a decree increasing the duties on imports. The decree reads: ARTICLE 1. From this date (August 12, 1898) that portion of import duties payable in gold or its equivalent in silver at a rate of exchange fixed by the department shall be 30 per cent. ART. 2. The addition of 10 per cent specified in the previous article will be collected upon all merchandise, without distinction, which is withdrawn from the custom-house after to-day. ART. 3. The department of accounts will issue and register gold certificates in the quantity necessary, which will be used in the payment of the 10 per cent indicated in this law. Example.-Under date of September 3, 1898, the British consul at Guatemala City wrote to his Government: "It may be convenient for the sake of showing exactly the mode in which duty is levied on imports into Guatemala to subjoin examples of the duty as it was when 20 per cent of the nominal amount was payable in gold and of the duty as it now stands with 30 per cent payable in gold. Example No. 2 will show the difference between duties hitherto levied on articles exempted from part payment in gold and the duty now leviable with the part payment of 10 per cent in gold. “Example No. 1.—With 20 per cent in gold, official rate of exchange on gold, 150 per cent premium: 100 kilograms gross weight, gray domestics, at 30 cents, $30; surcharge 15 per cent, $4.50, equal $34.50; 20 per cent, with gold at 150 per cent, $10.35, equal $14.85. With 30 per cent in gold this would amount to $50.03. 66 Example No. 2.-Exemption for part payment in gold: 100 kilos turkey red yarns at 28 cents, $28; surcharge 15 per cent, $4.20, equal $32.20. With 10 cent payable in gold, with exchange at 150 per cent, the duty would be $37.93.” per RULES FOR THE APPLICATION OF THE TARIFF OF GUATEMALA. On November 4, 1893, a new tariff was promulgated in Guatemala, by decree No. 476, reading as follows: Whereas owing to the deficiencies and irregularities of the tariff now in force many difficulties have been found in properly attending to the necessities of the public service, and many doubts have also occurred to the importers in regard to the proper classification and appraisement of their merchandise, Therefore, I, José Maria Reina Barrios, a general of division in the army, and the President of the Republic of Guatemala, in use of the faculties vested in me, do hereby decree: The following tariff of import duties to be paid by foreign merchandise brought into the country shall begin to be in force on the 1st day of January, 1894. On the same day the following rules for the application of the new tariff were officially promulgated and appended to it: Rule 1.-Before fixing the amount of the duty to be paid under the present tariff by the imported article, the custom-house officers shall examine carefully the material or materials out of which the article is made, its form, the use for which it is intended, the name by which it is known in the trade, its quality, and the name given to it by the present tariff according to the nature of its material, its form, or its use or application. Rule 2.-Articles consisting of two or more different materials, and not expressly designated in the present tariff, shall be charged the duty corresponding to the material which prevails, as far as quantity is concerned, in its composition. Rule 3.-Scientific instruments and apparatus which are admitted free, such as barometers, thermometers, and others, shall pay, however, when attached to some dutiable article, as statues, candelabras, inkstands, etc., the duties corresponding to the articles of which they form a part. Rule 4.-The expression "net weight" shall be understood to mean the intrinsic weight of the merchandise, without counting the interior frames (almas), containers, or wrappings. Rule 5.-The expression "including weight of container" shall be understood to mean only the weight of the interior frames (almas), or the immediate individual wrappings, jugs, bottles, flasks, pasteboard, wooden or tin boxes, within which the article is put up, but not the weight of the general box, case, or outer common receptacle. If the article on which the duty is to be liquidated and paid, "including weight of container," does not come put up separately, but is imported loose inside a box or case or other receptacle, general or external, the weight of the said box, case, or receptacle shall not be taken into consideration, and the duty shall be assessed according to the true weight of the article. The terms "interior frames" (almas) and "wrappings" shall only be accepted for the purposes of the present tariff, when the objects designated by them have no commercial value. Rule 6.-The expression "gross weight" shall be understood to mean the weight of the article, together with the weight of all containers, cord, and wrappings, both interior and exterior. Rule 7.-When the imported bundle or bale of merchandise contains some articles upon which the duty is to be levied, taking into consideration the weight of the container, and some others which are dutiable according to their gross weight, the duty shall be assessed as if all of them belong to the former class, plus a forth of their weight. Nothing shall be paid, then, on account of the outer general box or case. Rule 8.-"Common containers" are jugs, bottles, flasks, whether earthen or glass, and cylinders or cases, whether of iron, zinc, tin, copper, lead, wood, pasteboard, tin plate, etc., usually employed to hold the merchandise, and which separately or by themselves do not constitute a special article of commerce capable of increasing the value of the same merchandise, or of being used independently. Rule 9.-When the articles imported in "common containers" have to pay duties according to their net weight or to their number, no assessment shall be made on the containers themselves; but if the duty is to be levied according to the gross weight, then the containers shall pay as provided in the respective items of the tariff. Rule 10.-Such containers as do not fall under the head of "common as defined in rule eighth, and clearly appear not to correspond to the article held by them and have a special intrinsic commercial value, either because they constitute a fancy container or because they can be used for other purposes, shall pay the duty which corresponds to their nature according to the tariff. In order that this duty may be properly assessed, a previous declaration of these containers shall have to be made. Rule 11.-When the container, whether exterior or interior, is such an article as a safe, a trunk, a valise, a piece of furniture, or other dutiable article, it shall not be considered as a mere container, and shall have to pay the proper duties and be included in the declaration. Rule 12.-The cloth or wrapping material used to protect the merchandise in the interior of the bales or bundles shall have to be declared, and shall pay, whatever their quantity and quality may be, such duties as are established in the tariff. But |