those wrappings or covers, whether oilcloth or tarred canvas, which are used only to protect the merchandise against the action of dampness, and in no larger quantity than is indispensable, shall pay no duty. Rule 13.-Mixed woolen cloth shall be understood to be only that cloth in which the warp and woof consist entirely of cotton threads, or of threads of other vegetable fiber. Rule 14.-Mixed silk ribbons shall be understood to be only those ribbons in which the warp and woof consist entirely of cotton, linen, or wool threads. Rule 15.-Mixed silk goods or articles shall be understood to be those in which the warp and woof consist entirely of threads of some vegetable fiber. Rule 16.-Jewels and all kinds of manufactured articles, subject to pay duty according to their net weight, shall pay, however, for the individual cases (estuches) containing them; and the said cases or estuches shall have to be declared, in order that the corresponding duty may be assessed on them according to the tariff. But such articles as are assessed in the tariff, together with their cases or estuches, shall not require this especial declaration. Cases or estuches shall be those cases of wood or pasteboard, covered with cloth or leather, or those wooden cases varnished, painted, ornamented, or lined interiorly with leather or cloth, fitted up to contain one or more articles in the proper corresponding places or positions. Rule 17. When the interior wrapping, label, or container of a chemical or pharmaceutical article gives it a name different from the one set forth in the declaration the duty shall be, even in case that the real name proves to be the one under which the article was declared, the heaviest one assessed by the tariff, either on the article designated by the interior wrapping, label, or container, or on the real imported article. Rule 18.-When the merchandise is imported in iron cases, trunks, tanks, or cylinders, whether metallic or of some other analogous material, provided with special locks, the interested party shall be bound to open the said cases, trunks, or containers, so as to allow the proper examination to be made; otherwise the merchandise shall not be cleared. Rule 19.-When chemicals or pharmaceutical articles are imported in unusual containers, or have been intentionally and for the purpose of rendering their examination difficult, put up either in opaque recipients or in recipients closed in such a way as to prevent the customs officer from ascertaining exactly their nature, the importer shall be bound to present to said officer as many of these re ipients, already open, as he may ask; otherwise the merchandise shall not be cleared. Rule 20.-Salts and chemical compounds, assessed generically in two different ways in separate items of the tariff, shall pay according to the item in which the duty is heavier. Rule 21.-"Salts in powder" shall be those clearly shown to have been packed or put up in that form. If the salts packed or put up in powder have become hardened in such a way as to render further pulverization by mechanical process necessary, they shall have to pay as salts in lumps or crystals. This rule shall be applicable to all kinds of powders, except pulverized resins or gum-resins, which if once pulverized shall always pay as if in powder, even if hardened and strongly conglomerated into pieces. Rule 22.-The term purity used in the tariff in reference to chemical substances shall not be understood in its strict scientific acceptation. The fact that the imported article meets all the organoleptic characteristics corresponding to the pure substance itself, shall be sufficient for the purposes of the tariff. Rule 23.-"Salts prepared to be used as fertilizers" shall have to show very clearly their impure character so that no room may be left for doubt as to the real use for which they are intended. Rule 24.-Salts, whether neuter, acid, or basic, shall always pay the same duty, except in those cases in which the tariff has established the difference. So the bisulphate of soda, or sulphate acid of soda, shall pay the same duty as the sulphate or sulphate neuter of soda named in the tariff. Rule 25.-The gun cotton named in the tariff is the substance used to prepare collodion and celluloid, containing a less proportion of nitric acid and being less explosive than the gun cotton employed to make explosive compounds. Rule 26.-Dutiable merchandise contained in scientific instruments, cases, or other articles, which under the present tariff are admitted free, shall not be considered as a part of the latter. Rule 27.-Firearms whose importation is not forbidden shall not be allowed to be taken out of the custom-house until after the proper permit of the Government has been presented and filed. Rule 28.-When letter paper and envelopes are imported in cases containing both articles in equal quantity, the duty shall be assessed in such a way as to cause onethird of the total weight to represent the weight of the envelopes and the other twothirds to represent the weight of the paper. Rule 29.-When wines or liquors are imported in wooden casks, the reduction of their quantity to liters shall be made by deducting one-fourth from the number of kilograms representing the gross weight of the article, as, for instance, 100 kilogramus, gross weight, shall represent 75 liters of liquid, or the 75 per cent on the total gross weight. Double casks shall not be taken into account in making this operation. One liter is equal to 1.4486 bottles. Rule 30.-The following schedule shall be followed for the reduction of all brandies to 20° Beaumé, when their alcoholic strength exceeds that density: One liter of brandy of Rule 31.-Buildings and complete houses, or the parts thereof, whether iron or frame, named in the section of this tariff referring to articles admitted free, do not include nails, paint, and iron articles not appearing in their proper place. Rule 32.-"Curtains in the piece," as mentioned in items 239 and 240 of the present tariff, are those joined by the continuation of the thread in the weaving, and whose borders or patterns are separated by a small space which allows for cutting. The same shall be understood in regard to sheets, shawls (perrajes), and other articles of analogous character, which pay different duty when imported in the piece or separate. Rule 33.-Such duties as levied by the present tariff on articles not specified, or not mentioned, are not absolute. When the imported article is unknown, either on account of its material or of its form, and can not be assessed under any item of the tariff, the importers may, if they so choose, make an application to the directorgeneral of the customs service, who, upon examination of the samples presented to him and of the explanations made, shall consult the Secretary of the Treasury and decide as to the duty to be levied on the new article. Rule 34.-Ten per cent shall be allowed to be deducted under the head of "damage" (avería) from the duty on wines, liquors, brandies, ales, ginger ale, sarsaparilla, beer, and sweet oil, when imported in glass containers; but this allowance shall not be made when the wines are medicinal. The same allowance of 10 per cent shall be made for the same reason on articles of glass or crockery for domestic purposes, on chimneys, globes, and screens for lamps, and on empty flasks, bottles, and demijohns to be used as containers, when imported in separate bundles or boxes. Rule 35.-All articles of food which at the time of the custom-house examination may be found to be in a state of decomposition, shall be ordered by the authorities to be thrown out, or buried, without delay. SUPPLEMENTARY DECREE OF DECEMBER 20, 1893. Whereas by an executive decree, marked No. 476, and dated November 4, 1893, a new tariff was ordered to be put in force on the 1st of January, 1894; And whereas under a previous decree, No. 405, of December 20, 1887, it was estab lished that an additional duty of 15 per cent on the total assessment made by the enstom-houses should be levied; and under article 5 of another decree, No. 207, of April 21, 1893, a further additional duty of 7 per cent on the same total is to be paid by the importers for the Northern Railroad; And whereas the new tariff contains no provision repealing either of the said decrees; And whereas the Government, being animated by the desire of favoring the importation of merchandise, has deemed it advisable to reduce the said 22 per cent now levied to only 15 per cent, out of which the Northern Railroad may take its 7 per cent, the balance of 8 per cent being then left for other public works: Therefore, I, the President of the Republic, do hereby decree: First. On and after the 1st of January, 1894, no other additional duty shall be levied and collected than that of 15 per cent established by decree No. 405. Second. The amount yielded by this duty shall be distributed as follows: 7 per cent for the Northern Railroad; 4 per cent for the waterworks of this capital and the works of drainage of the same; and 4 per cent for the building of a custom house, at such a place as may be hereafter designated, at the depot of the Northern Railroad. Third. The Secretary of the Treasury shall take such measures and communicate such instructions as may be necessary for the execution of this decree. National Palace, Guatemala, December 20, 1893. By the President: SALVADOR HERRERA, REINA BARRIOS. Secretary of the Treasury and Public Credit. IMPORT TARIFF OF GUATEMALA. The monetary unit of Guatemala is the silver peso, whose value fluctuations would render the reductions into American currency of no permanent value. The kilogram used throughout the schedules = 2.2046 pounds; the liter 1.0567 quarts. It should be remembered that 15 per cent additional to the duties given in the following schedules is collected on all imports. (See decree following rule 35 on preceding page.) The tariff is divided into 16 sections, as follows: Apparatus for coining money. Arms (fire), breech-loading or repeating, of calibers .58, .50, .44, and .43. Balls and bullets (iron or lead), bombs, grenades, and all other projectiles of war. Carbines, rifles, or muskets of the class used by the national army. 6 Cartridges for rifles, fowling pieces, and revolvers of all kinds and calibers. Gunpowder of all classes. 123456TQVEPRE 7 8 Money (counterfeited). 9 Nitrate of potash or saltpeter, in quantities exceeding 10 kilograms. 10 11 Nitroglycerine and dynamite. Prints, engravings, books, or objects, obscene and contrary to morals and good customs. Tobacco leaf. Whistles of the kind used by the police. SEC. 2.-Free list. Advertisements printed, lithographed, or engraved on paper or pasteboard, without frame, provided they have no determined use. Alphabets, wooden, of all classes, for schools. 18 Animals, live. (Transferred to section 12.) 19 Animals, stuffed, prepared for cabinets of natural history. 22 Apparatus for the fabrication of gas lighting, (Transferred to section 12.) Apparatus, electrical, except the chemical substances used in the same which are dutiable. Apparatus and engines to put out fires (fire engines and appurtenances). 24 Argil, sand, or fine sand in natural state. Articles imported by the Government, or municipalities, for public service, or the service of charitable institutions. 26 Articles imported by the President of the Republic for his own use. 27 Articles imported by foreign ministers residing in the Republic, when for their own use, or the use of their families, in quantities proportionate to the ordinary use, provided that the privilege is reciprocal and that the rules made on the subject are duly complied with. Secretaries of legation, consuls, and vice-consuls do not enjoy this privilege. Bags, empty, ordinary, of yut, pita, henequen, or manila hemp, for exporting products of the country. Tariff Import tariff rates of Guatemala-Continued. Articles. 30 32 SEC. 2.-Free list-Continued. Baggage of passengers, the term being understood to mean articles of clothing and apparel for the individual use of the passenger, and such instruments, already used, as are indispensable for his art and trade, said articles and instruments in proportionate quantity; and manufactured tobacco in quantity not exceeding half a kilogram per person, Boats, tackle, sails, chains, oars, and other equipments for vessels, for use in the ports, canals, rivers, and lakes of the Republic. Books, printed, paper covered. 36 Bricks, fire, for foundry furnaces. (Transferred to section 12.) Buildings, frame or iron, complete. (Transferred to section 9.) 37 38 Buoys, of iron, with the apparatus to put them in their proper place. 39 Cable of iron or steel wire, of all thicknesses. 40 Capsules of porcelain or glass for chemical or pharmaceutical uses. (Transferred to section 11.) Carbons for galvanic fountains. 40a 41 42 Cases of mathematical instruments and for blowpipe assays. (Transferred to section 12.) 43 Cement, roman, common lime, and hydraulic lime. (Transferred to section 15.) 44 45 46 47 48 49 50 Charts, geographical, topographical, and nautical. (Transferred to section 13.) Closets, inodorous, of all classes, except the piping thereof. (Transferred to section 12.) Coal, animal coal, and charcoal, except when pulverized. (Transferred to section 12.) Coke. (Transferred to section 15.) Collections, numismatic, geological, or of natural history, for museums and cabinets. 51 Copy books, of samples for drawing, penmanship, or embroidery. (Transferred to section 13.) Cork, in plates, or unmanufactured. 52 53 54 55 Crucibles of all kinds and cupels. (Transferred to section 11.) Crystal, rock, not manufactured. Cultures, or bacteriological preparations. 56 Drawings, patterns, and models, whether paper or pasteboard, for the arts. Engravings made by Guatemalan artists residing abroad, their authenticity being proved, without frame. Furnaces and other instruments of clay or graphite for assays of metals. Galvanic fountains and their loose pieces (without salts or acids for working) of any system. 66 Glasses, graduated, and probetas, whether graduated or not. (Transferred to section 11.) 67 Glasses, plate, of all colors and sizes. (See section 11.) 68 Globes, glass, for electric incandescent light. (Transferred to section 11.) 69 Globes, terrestial and celestial. (Transferred to section 11.) 75 Hay and all other forage not specified. (Transferred to section 12.) 78 Iron, in ingots, or forged in bars, plates, and square rods. (See section 7.) Locomotives, wagons. cars, implements, and other railroad material. (Transferred to section 7.) 83 Lumber, unmanufactured, in logs. 84 Machinery, electrical, and electrical batteries, not charged, to be used in the public service. 85 Magnet, native loadstone, or magnetized steel. Oleic acid, impure, for making soap. (Transferred to section 15.) Organic liquor, Brown-Sequard formula for hypodermic injections, etc. Packings or wrappings, common, when the articles covered or protected by them are not appraised on the gross weight. In bundles or bales, the wrapping cloth, oiled cloth, side boards, and straps shall be considered as falling under the provisions of this item. The same will be the case with the zinc or tin lining, cardboard, paper, and casings, when not expressly assessed, if the merchandise comes in boxes or cases. Blankets, sheets, and other articles dutiable under the present tariff shall not be deemed to be wrappings. 94 Palm leaf for the manufacture of hats, Patterns and samples for drawings, penmanship, and embroidery. (Transferred to section 12.) Peas (guisantes). Tariff Import tariff rates of Guatemala-Continued. Articles. 88 98 99 100 101 102 103 104 105 106 Pease (garbanzos). SEC. 2.-Free list-Continued. Petroleum, crude. (''ransferred to section 15.) Pitch, prepared, for ships(Transferred to section 15.) Plants, alive. (Transferred to section 12.) Platinum, in bars or pieces, and in dust. Plows of all kinds, and the parts thereof, loose. (Transferred to section 7.) Porte-reactives, or portative pocket cases for chemical reagents (porto-reactivos). Portraits of persons residing in the country, without frames. (Transferred to section 12.) 107 Potatoes and all other similar alimentary roots. 108 109 110 111 Presses, printing and lithographing. (Transferred to section 9.) Pulp, wooden; rags, scraps, raveling, and other refuse material for manufacturing paper. Pus, vaccination, or cowpox. 112 Quicksilver. 113 Rakes for agricultural purposes. (Transferred to section 9.) Refuse, mineral (brozas minerales). 114 116 Samples without commercial value, and those having some commercial value if the duty to be levied on them does not exceed $1. 119 Slates, or imitation thereof, for schools. (Transferred to section 12.) 120 121 122 123 124 125 126 127 128 129 130 131 Slates for rooting purposes. (Transferred to section 12.) Spatulas and spoons, and bars or rods of glass or porcelain to stir up corrosive liquids. (Transferred to section 11.) Stearine in cakes. (Transferred to section 15.) Stills, metallic, holding less than half a gallon, for chemical operations. Stones: Grinding. (Transferred to section 12.) Natural, of all kinds, not polished, for industries and manufactures, not specified. (Transferred to section 12.) Precious, and fine pearls, not mounted. (Transferred to section 12.) Sulphur, native, in lumps. (Transferred to section 15.) Tallow, in masses or cakes, and melted. (Transferred to section 12.) Tar, of coal. (Transferred to section 15.) Thermometers. (Transferred to section 12.) Tiles, wooden or shingles, clay or glass, for roofing purposes. (Transferred to section 12.) 132 Types, printing. (Transferred to section 7.) 134 Virus, such as antidiphtheric and antirabic serum and other products formed by bacteriological attenuations. Aprons, cotton, with or without cotton trimmings, including weight Kilogram... 4.00 163 Baby walkers, cotton, with or without appurtenances, including weight of container. Woven, plain, figured, or embroidered, including weight of container ..do 2.00 .do 4.00 .do .50 169 Blonde lace, cotton, white or colored, including weight of container Wool or linen, for women or girls, including weight of container.....do 4.00 ..do 6.00 174 Bombasi, white or colored, including weight of container... ..do .80 175 Braid, cotton, plain or scalloped, white or colored, including weight of .....do 1.00 Buttons covered with any cotton material, including weight of container ..do 2.00 45 |