Manufactures of cedar-wood, granadilla, ebony, mahogany, rose wood, and satin wood, thirty-five per centum ad valorem. Manufactures of wood, or of which wood is the chief component part, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. Canes and sticks for walking, finished, thirty-five per centum. SCHEDULE E.-SUGAR. 231. That on and after July first, eighteen hundred and ninety-one, and until July first, nineteen hundred and five, there shall be paid, from any moneys in the Treasury not otherwise appropriated, under the provisions of section three thousand six hundred and eighty-nine of the Revised Statutes, to the producer of sugar testing not less than ninety degrees by the polariscope, from beets, sorghum, or sugar-cane grown within the United States, or from maple sap produced within the United States, a bounty of two cents per pound; and upon such sugar testing less than ninety degrees by the polariscope, and not less than eighty degrees, a bounty of one and three-fourth cents per pound, under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe. 232. The producer of said sugar to be entitled to said bounty shall have first filed prior to July first of each year with the Commissioner of Internal Revenue a notice of the place of production, with a general description of the machinery and methods to be employed by him, with an estimate of the amount of sugar proposed to be produced in the current or next ensuing year, including the number of maple trees to be tapped, and an application for a license to so produce, to be accompanied by a bond in a penalty, and with sureties to be approved by the Commissioner of Internal Revenue, conditioned that he will faithfully observe all rules and regulations that shall be prescribed for such manufacture and production of sugar. 233. The Commissioner of Internal Revenue, upon receiving the application and bond herein before provided for, shall issue to the applicant a license to produce sugar from sorghum, beets, or sugar-cane grown within the United States, or from maple sap produced within the United States at the place and with the machinery and by the methods described in the application; but said license shall not extend beyond one year from the date thereof. 234. No bounty shall be paid to any person engaged in refining sugars which have been imported into the United States, or produced in the United States upon which the bounty herein provided for has already been paid or applied for, nor to any person unless he shall have first been licensed as herein provided, and only upon sugar produced by such person from sorghum, beets, or sugar-cane grown within the United States, or from maple sap produced within the United States. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall from time to time make all needful rules and regulations for the manufacture of sugar from sorghum, beets, or sugar cane grown within the United States, or from maple sap produced within the United States, and shall, under the direction of the Secretary of the Treasury, exercise supervision and inspection of the manufacture thereof. 235. And for the payment of these bounties the Secretary of the Treasury is authorized to draw warrants on the Treasurer of the United States for such sums as shall be necessary, which sums shall be cer tified to him by the Commissioner of Internal Revenue, by whom the bounties shall be disbursed, and no bounty shall be allowed or paid to any person licensed as aforesaid in any one year upon any quantity of sugar less than five hundred pounds. 236. That any person who shall knowingly refine or aid in the refining of sugar imported into the United States or upon which the bounty herein provided for has already been paid or applied for, at the place described in the license issued by the Commissioner of Internal Revenue, and any person not entitled to the bounty herein provided for, who shall apply for or receive the same, shall be guilty of a misdemeanor, and, upon conviction thereof, shall pay a fine not exceeding five thousand dollars, or be imprisoned for a period not exceeding five years, or both, in the discretion of the court. NOTE.-All the foregoing of this schedule is new legislation. 237. All sugars above number sixteen Dutch standard in color shall pay a duty of five-tenths of one cent per pound: Provided, That all such sugars above number sixteen Dutch standard in color shall pay one-tenth of one cent per pound in addition to the rate herein provided for, when exported from, or the product of any country when and so long as such country pays, or shall hereafter pay, directly or indirectly, a bounty on the exportation of any sugar that may be included in this grade which is greater than is paid on raw sugars of a lower saccharine strength; and the Secretary of the Treasury shall prescribe suitable rules and regulations to carry this provision into effect: And provided further, That all machinery purchased abroad and erected in a beet-sugar factory and used in the production of raw sugar in the United States from beets produced therein shall be admitted duty free until the first day of July, eighteen hundred and ninety-two: Provided, That any duty collected on any of the above-described machinery purchased abroad and imported into the United States for the uses above indicated since Jamary first, eighteen hundred and ninety, shall be refunded. Old law: Sixteen to twenty Dutch standard, three cents per pound; above twenty, three and fifty one hundredths cents per pound. Beet sugar machinery dutiable at forty-five per centum. 238. Sugar candy and all confectionery, including chocolate confectionery, made wholly or in part of sugar, valued at twelve cents or less per pound, and on sugars after being refined, when tinctured, colored, or in any way adulterated, five cents per pound. 239. All other confectionery, including chocolate confectionery, not specially provided for in this act, fifty per centum ad valorem. Old law for paragraphs 238 and 239: Sugar candy, not colored, five cents per pound. All other confectionery, not specially enumerated or provided for 240. Glucose or grape sugar, three-fourths of one cent per pound. Old law: Glucose, twenty per centum. 241. That the provisions of this act providing terms for the admission of imported sugars and molasses and for the payment of a bounty on sugars of domestic production shall take effect on the first day of April, eighteen hundred and ninety-one: Provided, That on and after the first day of March, eighteen hundred and ninety-one, and prior to the first day of April, eighteen hundred and ninety-one, sugars not exceeding number sixteen Dutch standard in color may be refined in bond without payment of duty, and such refined sugars may be transported in bond and stored in bonded warehouse at such points of destination as are provided in existing laws relating to the immediate transportation of dutiable goods in bond, under such rules and regulations as shall be prescribed by the Secretary of the Treasury. NOTE.-All new matter. SCHEDULE F.-TOBACCO AND MANUFACTURES OF. 242. Leaf tobacco suitable for cigar-wrappers, if not stemmed, two dollars per pound; if stemmed, two dollars and seventy-five cents per pound: Provided, That if any portion of any tobacco imported in any bale, box, or package, or in bulk shall be suitable for cigarwrappers, the entire quantity of tobacco contained in such bale, box, or package, or bulk shall be dutiable; if not stemmed, at two dollars per pound; if stemmed, at two dollars and seventy-five cents per pound. Old law: Leaf tobacco, of which eighty-five per centum 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, seventyfive cents per pound; if stemmed, one dollar per pound. 243. All other tobacco in leaf, unmanufactured and not stemmed, thirty-five cents per pound; if stemmed, fifty cents per pound. Old law: Stemmed, forty cents per pound. 244. Tobacco, manufactured, of all descriptions, not specially enumerated or provided for in this act, forty cents per pound. 245. Snuff and snuff flour, manufactured of tobacco, ground dry, or damp, and pickled, scented, or otherwise, of all descriptions, fifty cents per pound. 246. Cigars, cigarettes, and cheroots of all kinds, four dollars and fifty cents per pound and twenty-five per centum ad valorem; and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. Old law: Two dollars and fifty cents per pound and twenty-five per centum. SCHEDULE G.-AGRICULTURAL PRODUCTS AND PROVISIONS. ANIMALS, LIVE 247. Horses and mules, thirty dollars per head: Provided, That horses valued at one hundred and fifty dollars and over shall pay a duty of thirty per centum ad valorem. 248. Cattle, more than one year old, ten dollars per head; one year old or less, two dollars per head. 249. Hogs, one dollar and fifty cents per head. 250. Sheep, one year old or more, one dollar and fifty cents per head; less than one year old, seventy-five cents per head. 251. All other live animals, not specially provided for in this act, twenty per centum ad valorem. Old law, covering paragraphs 235 to 239: Animals, live, twenty per centum. BREADSTUFFS AND FARINACEOUS SUBSTANCES 252. Barley, thirty cents per bushel of forty-eight pounds. Old law: Ten cents per bushel. 253. Barley-malt, forty-five cents per bushel of thirty-four pounds. Old law: Twenty cents per bushel. 254. Barley, pearled, patent, or hulled, two cents per pound. Old law: One-half cent per pound. 255. Buckwheat, fifteen cents per bushel of forty-eight pounds. Old law: Unenumerated, ten per centum. 256. Corn or maize, fifteen cents per bushel of fifty-six pounds. Old law: Ten cents per bushel. 257. Corn-meal, twenty cents per bushel of forty-eight pounds. Old law: Ten cents per bushel. 258. Macaroni, vermicelli, and all similar preparations, two cents per pound. Old law: Free. 259. Oats, fifteen cents per bushel. Old law: Ten cents per bushel. 260. Oatmeal, one cent per pound. Old law: One-half cent per pound. 261. Rice, cleaned, two cents per pound; uncleaned rice, one and one-quarter cents per pound; paddy, three-quarters of one cent per pound; rice-flour, rice-meal, and rice, broken, which will pass through a sieve known commercially as number twelve wire sieve, one-fourth of one cent per pound. Old law: Cleaned, two and one-quarter cents per pound; uncleaned, one and one-half cents per pound; paddy, one and one-quarter cents per pound; rice flour, rice meal, twenty per centum. 262. Rye, ten cents per bushel. 263. Rye-flour, one-half of one cent per pound. 264. Wheat, twenty-five cents per bushel. Old law: Twenty cents per bushel. 265. Wheat-flour, twenty-five per centum ad valorem. Old law: Twenty per centum. DAIRY PRODUCTS- 266. Butter, and substitutes therefor, six cents per pound. Old law: Four cents per pound. 267. Cheese, six cents per pound. Old law: Four cents per pound. 268. Milk, fresh, five cents per gallon. Old law: Ten per centum (unenumerated). 269. Milk, preserved or condensed, including weight of packages, three cents per pound; sugar of milk, eight cents per pound. Old law: Milk, condensed, twenty per centum; milk, sugar of, free. FARM AND FIELD PRODUCTS— 270. Beans, forty cents per bushel of sixty pounds Old law: Unenumerated ten per centum. 271. Beans, pease, and mushrooms, prepared or preserved, in tins, jars, bottles, or otherwise, forty per centum ad valorem. Old law: Vegetables, prepared or preserved, of all kinds not otherwise provided for, thirty per centum. 272. Broom-corn, eight dollars per ton. Old law: Ten per centum (unenumerated). 273. Cabbages, three cents each. Old law: Ten per centum (unenumerated). 274. Cider, five cents per gallon. Old law: Twenty per centum (unenumerated). 275. Eggs, five cents per dozen. Old law: Free. 276. Eggs, yolk of, twenty-five per centum ad valorem. Old law: Unenumerated, twenty per centum. 277. Hay, four dollars per ton. Old law: Two dollars per ton. 278. Honey, twenty cents per gallon. 279. Hops, fifteen cents per pound. Old law: Eight cents per pound. 280. Onions, forty cents per bushel. Old law: Ten per centum (unenumerated). 281. Pease, green, in bulk or in barrels, sacks, or similar packages, forty cents per bushel of sixty pounds; pease, dried, twenty cents per bushel; split pease, fifty cents per bushel of sixty pounds: pease in cartons, papers, or other small packages, one cent per pound. Old law: Vegetables in natural state, ten per centum; split pease, twenty per centum; for seed, twenty per centum. 282. Plants, trees, shrubs, and vines of all kinds, commonly known as nursery stock, not specially provided for in this act, twenty per centum ad valorem. Old law: Plants, trees, shrubs, and vines of all kinds not otherwise provided for, and seeds of all kinds, except medicinal seeds not specially enumerated or provided for in this act, free. 283. Potatoes, twenty-five cents per bushel of sixty pounds. Old law: Fifteen cents per bushel. SEEDS 284. Castor beans or seeds, fifty cents per bushel of fifty pounds. 285. Flaxseed or linseed, poppy seed and other oil seeds, not specially provided for in this act, thirty cents per bushel of fiftysix pounds; but no drawback shall be allowed on oil-cake made from imported seed. Old law: Twenty cents per bushel. 286. Garden-seeds, agricultural seeds, and other seeds, not specially provided for in this act, twenty per centum ad valorem Old law: Garden seeds, twenty per centum, and most other seeds free. 287. Vegetables of all kinds, prepared or preserved, including pickles and sauces of all kinds, not specially provided for in this act, forty-five per centum ad valorem. Old law: Vegetables of all kinds, thirty per centum; pickles and sauces, and so forth, thirty-five per centum; vegetables in salt or brine, ten per centum. |