SCHEDULE E.-SUGAR.

235. All sugars not above No. 13 Dutch standard in color shall pay duty on their polariscopic test as follows, viz:

236. All sugars not above No. 13 Dutch standard in color, all tank bottoms, sirups of cane-juice or of beet-juice, melada, concentrated melada, concrete and concentrated molasses, testing by the polari scope not above seventy-five degrees, shall pay a duty of one and forty-hundredths cent per pound, and for every additional degree or fraction of a degree shown by the polariscopic test, they shall pay four-hundredths of a cent per pound additional: [a. Provided, That concentrated melada, or concrete, shall hereafter be classed as sugar and melada shall be known and defined as an article made in the process of sugar-making being the cane-juice boiled down to the sugar point and containing all the sugar and molasses resulting from the boiling process and without any process of purging or clarification, and any and all products of the sugar cane imported in bags, mats, baskets or other than tight packages shall be considered sugar and dutiable as such. And provided further, That of the drawback on refined sugars exported allowed by section three thousand and nineteen of the Revised Statutes of the United States, only one per centum of the amount so allowed shall be retained by the United States. Act of March 3, 1875, sec. 3.]

237. All sugars above No. 13 Dutch standard in color shall be classified by the Dutch standard of color, and pay duty as follows, namely: 238. All sugar above No. 13 and not above No. 16 Dutch standard, two and seventy-five hundredths cents per pound.

239. All sugar above No. 16 and not above No. 20 Dutch standard, three cents per pound.

240. All sugars above No. 20 Dutch standard, three and fifty-hundredths cents per pound.

241. Molasses testing not above fifty-six degrees by the polariscope, shall pay a duty of four cents per gallon; molasses testing above fiftysix degrees, shall pay a duty of eight cents per gallon.

242. Sugar candy, not colored, five cents per pound.

243. All other confectionery, not specially enumerated or provided for in this act, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at thirty cents per pound or less, ten cents per pound.

244. Confectionery valued above thirty cents per pound, or when sold by the box, package, or otherwise than by the pound, fifty per centum ad valorem.

SCHEDULE F.-TOBACCO.

245. Cigars, cigarettes, and cheroots of all kinds, two dollars and fifty cents per pound and twenty-five per centum ad valorem; but paper

cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars.

246. Leaf tobacco, of which eighty-five per cent. is of the requisite size and of the necessary fineness of texture to be suitable for wrappers, and of which more than one hundred leaves are required to weigh a pound, if not stemmed, seventy-five cents per pound; if stemmed, one dollar per pound.

247. All other tobacco in leaf, unmanufactured and not stemmed, thirty-five cents per pound.

248. Tobacco-stems, fifteen cents per pound.

249. Tobacco, manufactured, of all descriptions, and stemmed tobacco, not specially enumerated or provided for in this act, forty cents per pound.

250. Snuff and snuff-flour, manufactured of tobacco, ground, dry, or damp, and pickled, scented, or otherwise, of all descriptions, fifty cents per pound.

251. Tobacco, unmanufactured, not specially enumerated or provided for in this act, thirty per centum ad valorem.

SCHEDULE G.-PROVISIONS.

252. Animals, live, twenty per centum ad valorem.

253. Beef and pork, one cent per pound.

254. Hams and bacon, two cents per pound.

255. Meat, extract of, twenty per centum ad valorem.

256. Cheese, four cents per pound.

257. Butter, and substitutes therefor, four cents per pound. 258. Lard, two cents per pound.

259. Wheat, twenty cents per bushel.

260. Rye and barley, ten cents per bushel.

261. Barley, pearled, patent, or hulled, one-half cent per pound.

262. Barley malt, per bushel of thirty-four pounds, twenty cents.

263. Indian corn or maize, ten cents per bushel.

264. Oats, ten cents per bushel.

265. Corn-meal, ten cents per bushel of forty-eight pounds.

266. Oat-meal, one-half cent per pound.

267. Rye-flour, one-half cent per pound.

268. Wheat flour, twenty per centum ad valorem.

269. Potato or corn starch, two cents per pound; rice starch, two and

a half cents per pound; other starch, two and a half cents per pound. 270. Rice, cleaned, two and one-fourth cents per pound: uncleaned, one and one-half cents per pound.

271. Paddy, one and one-fourth cents per pound.

272. Rice-flour and rice-meal, twenty per centum ad valorem. 273. Hay, two dollars per ton.

274. Honey, twenty cents per gallon.

275. Hops, eight cents per pound.

276. Milk, preserved or condensed, twenty per centum ad valorem. Fish:

277. Mackerel, one cent per pound.

278. Herrings, pickled or salted, one-half of one cent per pound. 279. Salmon, pickled, one cent per pound, other fish, pickled, in barrels, one cent per pound.

280. Foreign-caught fish, imported otherwise than in barrels or half barrels, whether fresh, smoked, dried, salted, or pickled, not specially enumerated or provided for in this act, fifty cents per hundred pounds.

281. Anchovies and sardines, packed in oil or otherwise, in tin boxes measuring not more than five inches long, four inches wide, and three and one-half inches deep, ten cents per whole box; in half boxes, measuring not more than five inches long, four inches wide, and one and five-eighths deep, five cents each; in quarter boxes measuring not more than four inches and three-quarters long, three and one-half inches wide, and one and a quarter deep, two and one-half cents each; when imported in any other form, forty per centum ad valorem.

[a. Cans or packages made of tin or other material containing fish of any kind admitted free of duty under any existing law or treaty, not exceeding one quart in contents, shall be subject to a duty of one cent and a half on each can or package; and when exceeding one quart, shall be subject to an additional duty of one cent and a half for each additional quart, or fractional part thereof. Act of February 8, 1875, sec. 4.]

282. Fish preserved in oil, except anchovies and sardines, thirty per centum ad valorem.

283. Salmon and all other fish, prepared or preserved, and prepared meats of all kinds, not specially enumerated or provided for in this act, twenty-five per centum ad valorem.

284. Pickles and sauces, of all kinds, not otherwise specially enumerated or provided for in this act, thirty-five per centum ad valorem. 285. Potatoes, fifteen cents per bushel of sixty pounds.

286. Vegetables in their natural state, or in salt or brine, not specially enumerated or provided for in this act, ten per centum ad valorem.

287. Vegetables, prepared or preserved, of all kinds, not otherwise provided for, thirty per centum ad valorem.

288. Chic[c]ory root, ground or unground, burnt or prepared, two cents per pound.

289. Vinegar, seven and one-half cents per gallon. The standard for vinegar shall be taken to be that strength which requires thirty-five grains of bi-carbonate of potash to neutralize one ounce Troy of vinegar; and all import duties that may by law be imposed on vinegar imported from foreign countries shall be collected according to this standard.

290. Acorns, and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or as substitutes therefor, not specially enumerated or provided for in this act, two cents per pound.

291. Chocolate, two cents per pound.

292. Cocoa, prepared or manufactured, two cents per pound.

Fruits:

293. Currants, Zante or other, one cent per pound.

294. Dates, plums, and prunes, one cent per pound.

295. Figs, two cents per pound.

296. Oranges, in boxes of capacity not exceeding two and one-half cubic feet, twenty-five cents per box; in one-half boxes, capacity not exceeding one and one-fourth cubic feet, thirteen cents per half box; in bulk, one dollar and sixty cents per thousand; in barrels, capacity not exceeding that of the one hundred and ninety-six pounds flour-barrel, fifty-five cents per barrel.

297. Lemons, in boxes of capacity not exceeding two and one-half cubic feet, thirty cents per box; in one-half boxes, capacity not exceeding one and one-fourth cubic feet, sixteen cents per half box; in bulk, two dollars per thousand.

298. Lemons and oranges, in packages, not specially enumerated or provided for in this act, twenty per centum ad valorem.

299. Limes and grapes, twenty per centum ad valorem.

300. Raisins, two cents per pound.

301. Fruits, preserved in their own juices, and fruit-juice, twenty per centum ad valorem.

302. Comfits, sweetmeats, or fruits preserved in sugar, spirits, sirup, or molasses, not otherwise specified or provided for in this act, and jellies of all kinds, thirty-five per centum ad valorem.

Nuts:

303. Almonds, five cents per pound; shelled, seven and one-half cents per pound; filberts and walnuts of all kinds, three cents per pound.

304. Peanuts or ground beans, one cent per pound; shelled, one and one-half cent per pound.

305. Nuts, of all kinds, shelled or unshelled, not specially enumerated or provided for in this act, two cents per pound.

306. Mustard, ground or preserved, in bottles or otherwise, ten cents per pound.

SCHEDULE H.-LIQUORS.

307. Champagne, and all other sparkling wines, in bottles containing each not more than one quart and more than one pint, seven dollars per dozen bottles; containing not more than one pint each and more than one half-pint, three dollars and fifty cents per dozen bottles; containing one-half pint each, or less, one dollar and seventy-five cents per dozen

bottles; in bottles containing more than one quart each, in addition to seven dollars per dozen bottles, at the rate of two dollars and twenty-five cents per gallon on the quantity in excess of one quart bottle.

308. Still wines, in casks, fifty cents per gallon; in bottles, one dollar and sixty cents per case of one dozen bottles containing each not more than one quart and more than one pint, or twenty-four bottles containing each not more than one pint; and any excess beyond these quantities found in such bottles shall be subject to a duty of five cents per pint or fractional part thereof; but no separate or additional duty shall be collected on the bottles: Provided, That any wines imported containing more than twenty-four per centum of alcohol shall be forfeited to the United States: Provided further, That there shall be no allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits.

309. Vermuth, the same duty as on still wines.

310. Wines, brandy, and other spirituous liquors imported in bottles, shall be packed in packages containing not less than one dozen bottles in each package; and all such bottles, except as specially enumerated or provided for in this act, shall pay an additional duty of three cents for each bottle.

311. Brandy, and other spirits manufactured or distilled from grain or other materials and not specially enumerated or provided for in this act, two dollars per proof gallon; each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating to internal revenue; but any brandy or other spirituous liquors imported in casks of less capacity than fourteen gallons shall be forfeited to the United States.

312. On all compounds or preparations of which distilled spirits are a component part of chief value, not specially enumerated or provided for in this act, there shall be levied a duty not less than that imposed upon distilled spirits.

313. Cordials, liquors, arrack, absinthe, kirschwasser, ratafia, and other similar spirituous beverages or bitters, containing spirits, and not specially enumerated or provided for in this act, two dollars per proof gallon.

314. No lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than the strength of first proof, and all imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar per gallon.