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the report and entry of vessels at the custom-house. toms officers acting as boarding officers, and any customs officer who may be designated for that purpose by the collector of the port, are hereby authorized to administer the oath or affirmation herein provided for.

For Regulations, see T. D. 15054, 15533.

SEC. 2. Amends Section 2869 of the Revised Statutes, supra, which see, as amended.

ACT OF AUGUST 13, 1894.

(U. S. Statutes, 1893-94, page 279.)

AN ACT relative to recognizances, stipulations, bond, and undertakings, and to allow certain corporations to be accepted as surety thereon.

Security Companies as Surety on Bonds.

Be it enacted by the Senate and House of Representatives of the United States of America, in Congress assembled, That whenever any recognizance, stipulation, bond, or undertaking conditioned for the faithful performance of any duty, or for doing or refraining from doing anything in such recognizance, stipulation, bond, or undertaking specified, is by the laws of the United States required or permitted to be given with one surety or with two or more sureties, the execution of the same or the guaranteeing of the performance of the condition thereof shall be sufficient when executed or guaranteed solely by a corportion incorporated under the laws of the United States, or of any State having power to guarantee the fidelity of persons holding positions of public or private trust, and to execute and guarantee bonds and undertakings in judicial proceedings: Provided, That such recognizance, stipulation, bond, or undertaking be approved by the head of department, court, judge, officer, board, or body executive, legislative. or judicial required to approve or accept the same. no officer or person having the approval of any bond shall exact that it shall be furnished by a guarantee company or by any particular guarantee company.

But

*

TARIFF ACT OF AUGUST 28, 1894.

(U. S. Statutes, 1893-4, page 509.)

AN ACT to reduce taxation, to provide revenue for the Government, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the first day of August, eighteen hundred and ninety-four,* unless otherwise specially provided for in this Act, there shall be levied, collected, and paid upon all articles imported from foreign countries or withdrawn for consumption, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules and paragraphs, respectively prescribed, namely:

ACIDS.

Schedule A.-Chemicals, Oils, and Paints.

1. Acetic or pyroligneous acid, twenty per centum ad valorem.

2. Boracic acid, three cents per pound.

3. Chromic acid, four cents per pound.

4. Citric acid, twenty-five per centum ad valorem. 5. Tannic acid or tannin, sixty cents per pound.

6. Tartaric acid, twenty per centum ad valorem.

7. Alcoholic perfumery, including cologne water and other toilet waters, and alcoholic compounds not specially provided for in this act, two dollars per gallon and fifty per centum ad valorem.

8. Alumina, alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and alum in crystals or ground, four tenths of one cent per pound.

82. Ammonia, carbonate of, twenty per centum ad valorem; muriate of, or sal ammoniac, ten per centum ad valorem; sulphate of, twenty per centum ad valorem.

9. Blacking of all kinds, twenty per centum ad valorem. Bone char suitable for use in decolorizing sugars, twenty per centum ad valorem.

*The Treasury Department has decided to be governed by Supreme Court decision (Hartranft vs. Oliver, 125 U. S. Reports, 525), which entitles to benefit of new act all im. ported goods held in customs custody on August 28, 1894, whether unclaimed, on board vessel, or in process of transportation. (T. D. 15205, 15286, 15368.)

The Act of August 28, 1894, does not apply to merchandise in bond August 1, but withdrawn prior to August 28, 1894, nor to merchandise imported and entered for consumption between August 1 and August 28, 1894. (G. A. 2775 and 2776.) The U. S. Supreme Court, in case of U. S. vs. Burr & Hardwick, held that the Act went into effect August 28, 1894, when the bill became a law, notwithstanding the law itself fixed the date as August 1, 1894.

Schedule A.-Chemicals, Oils and Paints.- Continued. 10. Borax, crude, or borate of soda, two cents per pound; borate of lime, one and one-half cents per pound. Refined borax, two cents per pound.

102. Camphor, refined, ten per centum ad valorem.

11. Chalk, prepared, precipitated, French, red, and all other chalk preparations not specially provided for in this Act, twenty per centum ad valorem.

12. Chloral hydrate, twenty-five per centum ad valorem. 13. Chloroform, twenty-five cents per pound.

COAL-TAR PREPARATIONS.—

14. All coal-tar colors or dyes, by whatever name known, and not specially provided for in this Act, twentyfive per centum ad valorem.

14%. Cobalt, oxide of, twenty-five cents per pound.

15. Collodion and all compounds of pyroxyline, by whatever name known, forty cents per pound; rolled or in sheets, but not made up into articles, fifty cents per pound; if in finished or partly finished articles, forty-five per centum ad valorem.

16. Coloring for brandy, wine, beer, or other liquors, fifty per centum ad valorem.

16. Drugs, such as barks, beans, berries, balsams, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums and gum resin, herbs, leaves. lichens, mosses, nuts, roots and stems, spices, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, and woods used expressly for dyeing; any of the foregoing which are not edible, but which are advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially provided for in this Act, ten per centum ad valorem.

17. Ethers, sulphuric, forty cents per pound; spirits of nitrous ether, twenty-five cents per pound; fruit ethers, oils, or essences, two dollars per pound; ether of all kinds not specially provided for in this Act, one dollar per pound.

18 Extracts and decoctions of logwood and other dyewoods, extract of sumac, and extracts of barks, such as are commonly used for dyeing or tanning, not specially provided for in this Act, and extracts of hemlock bark, ten per centum ad valorem.

19. Gelatine, glue, isinglass or fish glue, and prepared fish bladders or fish sounds, twenty-five per centum ad valorem.

20. Glycerine, crude, not purified, one cent per pound; refined, three cents per pound.

Schedule A.-Chemicals, Oils and Paints.-Continued.

21. Ink and ink powders, printers' ink, and all other ink not specially provided for in this Act, twenty-five per centum ad valorem.

22. Iodoform, one dollar per pound.

23. Licorice, extracts of, in paste, rolls, or other forms, five cents per pound.

24. Magnesia, carbonate of, medicinal, three cents per pound; calcined, seven cents per pound; sulphate of, or Epsom salts, one-fifth of one cent per pound.

25. Morphia, or morphine, and all salts thereof, fifty cents per ounce.

OILS.

26. Alizarine assistant, or soluble oil, or oleate of soda, or Turkey red oil, thirty per centum ad valorem.

27. Castor oil, thirty-five cents per gallon.

28. Cod-liver oil, twenty per centum ad valorem.

29. Flaxseed or linseed and poppy-seed oil, raw, boiled, or oxidized, twenty cents per gallon of seven and onehalf pounds weight.

30. Fusel oil, or amylic alcohol, ten per centum ad valorem.

31. Hempseed oil and rape-seed oil, ten cents per gallon.

32. Olive oil, fit for salad purposes, thirty-five cents per gallon.

33. Peppermint oil, twenty-five per centum ad valorem. 34. Seal, herring, whale, and other fish oil not specially provided for in this Act, twenty-five per centum ad valorem.

35. Opium, aqueous extract of, for medicinal uses, and tincture of, as laudanum, and all other liquid preparations of opium, not specially provided for in this Act, twenty per centum ad valorem.

36. Opium containing less than nine per centum of morphia, and opium prepared for smoking, six dollars per pound; but opium prepared for smoking and other preparations of opium deposited in bonded warehouse shall not be removed therefrom without payment of duties, and such duties shall not be refunded.

37. Baryta, sulphate of, or barytes, manufactured, three dollars per ton.

38. Blues, such as Berlin, Prussian, Chinese, and all others, containing ferrocyanide of iron, dry or ground in or mixed with oil, six cents per pound; and in pulp or mixed with water, six cents per pound on the material contained therein when dry.

Schedule A.-Chemicals, Oils and Paints.-Continued. 39. Blanc-fixe, or artificial sulphate of barytes and satin white. or artificial sulphate of lime, twenty-five per centum ad valorem.

40. Black, made from bone, ivory, or vegetable, under whatever name known, including bone black and lampblack, dry or ground in oil or water, twenty per centum ad valorem.

41. Chrome yellow, chrome green, and all other chromium colors in which lead and bichromate of potash or soda are component parts, dry or ground in or mixed with oil, or in pulp or mixed with water, three cents per pound on the material contained therein when dry.

42. Ocher and ochery earths, sienna and sienna earths, umber and umber earths, ground in oil, one and one-fourth of one cent per pound.

43. Ultramarine blue, whether dry, in pulp, or mixed with water, and wash blue containing ultramarine, three cents per pound.

44. Varnishes, including so-called gold size or japan, twenty-five per centum ad valorem; and on spirit[,] varnishes for the alcohol contained therein, one dollar and thirtytwo cents per gallon additional.

45. Vermilion red, and other colors containing quicksilver, dry or ground in oil or water, twenty per centum ad valorem; vermilion red, not containing quicksilver but made of lead or containing lead, six cents per pound.

46. Whiting and Paris white, dry, one-fourth of one cent per pound; ground in oil, or putty, one half of one cent per pound.

47. Zinc, oxide of, and white paint or pigment containing zinc, dry or ground in oil, one cent per pound.

48. All other paints, colors, and pigments, whether dry or mixed, or ground in water or oil, or other solutions, including all colors in tubes, lakes, crayons, smalts, and frostings, and not specially provided for in this Act, twentyfive per centum ad valorem.

LEAD PRODUCTS.—

49. Acetate of lead, white, two and three-quarters cents per pound; brown, one and three-quarters cents per pound; litharge, one and one-half cents per pound.

50. Nitrate of lead, one and one-half cents per pound. 51. Orange mineral, one and three quarters cents per pound; red lead, one and one-half cents per pound.

52 White lead, and white paint and pigment containing lead, dry or in pulp, or ground or mixed with oil, one and one-half cents per pound.

53. Phosphorus, fifteen cents per pound.