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Since that time the receipts of no fiscal year, and, with but few exceptions, of no month of any fiscal year, have exceeded the expenditures. The receipts of the Government from all sources during the fiscal year ending June 30, 1894, were $372,802,498.29, and its expenditures $442,605,758.87, leaving a deficit, the first since the resumption of specie payments, of $69,803,260.58. Notwithstanding there was a decrease of $16,769,128.78 in the ordinary expenses of the Government, as compared with the previous fiscal year, its income was still not sufficient to provide for its daily necessities, and the gold reserve in the Treasury for the redemption of greenbacks was drawn upon to meet them. But this did not suffice, and the Government then resorted to loans to replenish the reserve.

In February, 1894, $50,000,000 in bonds were issued, and in November following a second issue of $50,000,000 was deemed necessary. The sum of $117,171,795 was realized by the sale of these bonds, but the reserve was steadily decreased until, on Feb. 8, 1895, a third sale of $62,315,400 in bonds, for $65,116,244, was announced to Congress. The receipts of the Government for the fiscal year ending June 30, 1895, were $390,373,203.30, and the expenditures $433,178,426.48, showing a deficit of $42,805,223.18. A further loan of $100,000,000 was negotiated by the Government in February, 1896, the sale netting $111,166,246, and swelling the aggregate of bonds issued within three years to $262,315,400. For the fiscal year ending June 30, 1896, the revenues of the Government from all sources amounted to $409,475,408.78, while its expenditures were $434,678,654.48, or an excess of expenditures over receipts of $25,203,245.70. In other words, the total receipts for the three fiscal years ending June 30, 1896, were insufficient by $137,811,729.46 to meet the total expenditures.

Nor has this condition since improved. For the first half of the present fiscal year the receipts of the Government, exclusive of postal revenues, were $157,507,603.76, and its expenditures, exclusive of postal service, $195,410,000.22, or an excess of expenditures over receipts of $37,902,396.46. In January of this year the receipts, exclusive of postal revenues, were $24,316,994.05, and the expenditures, exclusive of postal service, $30.269,389.29, a deficit of $5,952,395.24 for the month. In February of this year the receipts, exclusive of postal revenues, were $24,400,997.38, and expenditures, exclusive of postal service, $28,796,056.66, a deficit of $4,395,059.28, or a total deficiency of $186,061,580.44 for the three years and eight months ending March 1, 1897. Not only are we without a surplus in the Treasury, but, with an increase in the public debt, there has been a corresponding increase in the annual interest charge from $22,893,883.20 in 1892, the lowest of any year since 1862, to $34,387,297.60 in 1896, or an increase of $11,493,414.40.

It may be urged that even if the revenues of the Government had been sufficient to meet all its ordinary expenses during the past three years, the gold reserve would still have been insufficient to meet the demands upon it, and that bonds would necessarily have been issued for its repletion. Be this as it may, it is clearly manifest, without denying or affirming the correctness of such a conclusion, that the debt would have been decreased in at least the amount of the deficiency, and business confidence immeasurably strengthened throughout the country.

Congress should promptly correct the existing condition. Ample revenues must be supplied not only for the ordinary expenses of the Government, but for the prompt payment of liberal pensions and the liquidation of the principal and interest of the public debt. In raising revenue, duties should be

so levied upon foreign products as to preserve the home market, so far as possible, to our own producers; to revive and increase manufactures; to relieve and encourage agriculture; to increase our domestic and foreign commerce; to aid and develop mining and building; and to render to labor in every field of useful occupation the liberal wages and adequate rewards to which skill and industry are justly entitled. The necessity of the passage of a tariff law which shall provide ample revenue need not be further urged. The imperative demand of the hour is the prompt enactment of such a measure, and to this object I earnestly recommend that Congress shall make every endeavor. Before other business is transacted let us first provide sufficient revenue to faithfully administer the Government without the contracting of further debt or the continued disturbance of our finances. WILLIAM MCKINLEY.

EXECUTIVE MANSION, March 15, 1897.

duced a tariff bill on the day the Congress assemThe Tariff Act.-Mr. Dingley, of Maine, introbled, and on March 19 a measure was reported from the Committee on Ways and Means. The same day the Committee on Rules submitted a privileged report, providing for the discussion of the measure and rapid action. It set Monday, March 22, as the day for opening debate in committee of the whole, and required sessions from ten o'clock in the morning to five in the afternoon and from eight to eleven in the evening, the general debate to close at that hour on Thursday, March 25; it arranged for a discussion of the measure by paragraphs until March 31 at three o'clock in the afternoon, when the measure was to be put on its passage. The special rule was adopted after a short discussion by a vote of

180 yeas to 132 nays.

The debate on the measure in the House and in the Senate was so voluminous that a summary would be out of the question; and the speeches were in the main along the old lines of argument opened up in the first Congress, reiterated at various periods since, and spun out to wearisome length within recent years.

It may be worth while, however, to present in brief the special point as to the necessity for tariff legislation in order to increase the revenue to meet excess of expenditure.

Mr. Dingley said: "Congress has been convened in extraordinary session by the President for the purpose of providing adequate revenue for carrying on the Government. The exigency which has brought us here is so clearly stated in the message of the President, and is so fully recited in the report of the Committee on Ways and Means submitting the pending revision of the tariff for the consideration of the House, that I need not detain you repeating the story so completely within your own knowledge. The salient facts are these:

"1. In the four fiscal years commencing July 1, 1893, and closing on the 30th of June next, the revenue of the Government has been insufficient to meet the expenditures to the extent of more than $200,000,000, or an average of $50,000,000 per annum. Deficiency fiscal year ended June 30

1894

1895

1896

1897 (estimated).

Total deficiency..

$69,803,260 43,805,223

25,203,246

65,000,000

$203,811,729

"2. The late Secretary of the Treasury, in his last annual report, estimates that under existing conditions this deficiency will continue, and will reach $45,000,000 more the next fiscal year.

"3. This deficiency of $200,000,000 up to the close of the present fiscal year has been met by borrow

ing; that is, of the two hundred and ninety-three and a half millions realized from the sale of two hundred and sixty-two and one third million bonds sold, in the last analysis over two hundred millions has been used to pay current expenditures in excess of revenue.

"4. This chronic deficiency of revenue and the use of the borrowed reserve, or (what is the same thing) of the United States demand notes, redeemed with gold obtained by borrowing, has promoted distrust, intensified and prolonged the run on the Treasury, and weakened business confidence.

"5. This deficiency of revenue has nearly all arisen from the falling off of revenue from duties on imports (and not from a decline of revenue from internal taxes) since the results of the national election in November, 1892, first forecasting and subsequently partially accomplishing a revolutionary change of tariff policy, began to arrest industries. In the fiscal year beginning July 1, 1892, the revenue_derived from the duties on imports was two hundred and three millions, an increase of twenty-six millions over the previous year, and up to November, 1892, it was the confident expectation of the then Secretary of the Treasury that the revenue in the succeeding fiscal year would reach two hundred and twenty millions; but this expectation was blasted when anticipated tariff legislation that would largely reduce duties began to defer importations and subsequently to disorganize industries.

The revenue derived from duties on imports and also from internal-revenue taxes for each fiscal year, beginning with 1892, was as follows:

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From internal

revenue.

$153,971,073
161,027,624

purchasing power. It was this large consuming and purchasing power that made our markets the best in the world, that maintained prices at fair ratesin short, that made this country the admiration and envy of the world.

66

When, by first the anticipated and then partially realized overthrow of protection, industries were arrested, machinery stopped, wages reduced, and employees discharged, through the transfer of the producing and making of part of what we had previously made to other lands, then the purchasing power of the masses was diminished and the demand for products decreased, and this gorged the markets, abnormally lowered prices, and prostrated industries and business.

"Mr. Chairman, the past four years have been enlightening, especially to candid investigators of economic problems. We have been attending a kindergarten on a gigantic scale. The tuition has come high, but no people ever learned so much in so brief a time. Hereafter theories, preached in however captivating language, will have to give way to the teachings of experience."

The plea against the necessity for legislation on the ground that the existing tariff would produce sufficient income was put by Mr. Wheeler, of Alabama, as follows:

"Mr. Chairman, from the day of the election of President McKinley up to March 4, the Republican press announced that Congress would be convened immediately upon the inauguration of the newly elected Republican President, the reason being assigned that the deficiency of revenue made it imperatively necessary.

"On March 6, the proclamation for the extraordinary session was issued. The message of the President, which was received the day we convened, was devoted exclusively to an argument which en147,111,233 deavored to prove that the condition of the finances 143,421,672 were such that prompt measures to increase the revenue were imperative. The message told us that the expenditures of the Government had exceeded the receipts during the last three years as follows:

146,762,864
150,000,000

"In the light of this course of events, and in the face of the chronic deficiency requiring immediate relief, the Committee on Ways and Means have reported the pending bill to revise the tariff for the ends indicated by the title, to wit, to provide additional revenue to carry on the Government, and at the same time, in adjusting the duties to secure this revenue, to encourage the industries of the United States.

"In this revision the committee have endeavored to discard mere theories, and have addressed themselves to the framing of a practical remedy, at least in part, for the ills which have for so many months overshadowed the country.

"It is a condition and not a theory which confronts us. Our problem is to provide adequate revenue from duties on imports to carry on the Government, and in imposing duties to secure this result to so adjust them as to secure to our own people the production and manufacture of such articles as we can produce or make for ourselves without natural disadvantage, and thus provide more abundant opportunities for our labor. For rest assured that no economic policy will prove a success unless it shall in some manner contribute to opening up employment to the masses of our people at good wages. When this shall be accomplished, and thus the purchasing power of the masses is restored, then, and not until then, will prices cease to feel the depressing effect of underconsumption, and the prosperity of our people rise to the standard of 1892.

"The great secret of the prosperity of the United States up to 1893, especially after the resumption of specie payments in 1879, was the fact that our people were all at work at good wages, and thus had large

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"This proves that had the income tax, which would have yielded $40,000,000 annually, not been nullified by the Supreme Court of the United States, the receipts would have far exceeded the expenditures, which fully vindicates the Wilson bill as a revenue measure. It also shows that, notwithstanding the loss of the income tax, the deficit had been constantly decreasing-last year the deficiency being only $25,203,245.70.

"The message of the President fails to mention the important fact that on the day of his inauguration there was $212,725,207.74 in the Treasury available for the payment of Government expenditures. This proves that there was no possibility of this fund being exhausted or even seriously reduced until we could in the most orderly way pass revenue measures at the regular session if, indeed, at that time it became apparent that there was a necessity for additional revenue. In that event the large Republican majority in this House could enact some law which would give the necessary revenue without disturbing the general tariff laws of our country. Or if the necessity had been apparent, as contended as early as last November, a bill of that character could have been easily passed during the last session of Congress. The fact that nothing of this character was attempted during the Congress just closed (the last session of the Fiftyfourth Congress) shows very conclusively that other results were sought than to raise revenue.

"This apprehension is strengthened from the fact that for the first time in the history of our Government there is presented to the House of Representatives a revenue bill which confesses in its title that the purpose of the bill is to protect American industries. Even the framers of the famous McKinley bill, which was so severely condemned by the country, did not have the effrontery to incorporate any such expressions in the title of that bill.

"To further show that the condition of the revenue did not make this extraordinary session necessary, I will state that since March 4 the receipts of the Government, so far from being less than expenditures, have very far exceeded them, the excess of receipts over expenditures being as follows:

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"But the most astounding feature in all this is yet to be told. The speech of the distinguished chairman of the Ways and Means Committee and the message of President McKinley both insist upon the immediate passage of what is practically the old McKinley bill, for the purpose, as they say, of preuenting deficiencies in the revenue, when the fact is staring them in the face that the deficiencies under which we have suffered are due to the very legislation which is insisted upon by them as well as all the Republican members of this House, and when the further fact also stares them in the face that at this time the Wilson bill which they seek to repeal is yielding revenue far in excess of expenditure."

On March 31 the Dingley bill passed the House by the following vote:

YEAS-Acheson, Adams, Alexander, Arnold, Babcock, Baker of Maryland, Barber, Barham, Barney, Barrows, Bartholdt, Beach, Belden, Belford, Belknap, Bennett, Bingham, Bishop, Booze, Boutelle, Brewster, Broderick, Bromwell, Brosius, Broussard, Brown, Brownlow, Brumm, Bull, Burton. Butler, Cannon, Capron, Chickering, Clark of Iowa, Clarke of New Hampshire, Cochrane of New York, Codding, Colson, Connell, Connolly, Cooke, Cooper of Wisconsin, Corliss, Cousins, Crump, Crumpacker, Curtis of Iowa, Dalzell, Danford, Davenport, Davey, Davidson of Wisconsin, Davison of Kentucky, Dayton, Dingley, Dolliver, Dorr, Dovener, Eddy, Ellis, Evans, Faris, Fenton, Fischer, Fletcher, Foote, Foss, Fowler of New Jersey, Gardner, Gibson, Gillet of New York, Gillett of Massachusetts, Graff, Griffin, Grosvenor, Grout, Grow, Hager, Hamilton, Harmer, Hawley, Heatwole, Hemenway, Henderson, Henry of Connecticut, Henry of Indiana, Hepburn, Hicks, Hilborn, Hill, Hitt, Hooker, Hopkins, Howard of Alabama, Howe, Howell, Hull, Hurley, Jenkins, Johnson of Indiana, Johnson of North Dakota, Joy, Kerr, Ketcham, Kirkpatrick, Kleberg, Kulp, Lacey, Landis, Linney, Littauer, Lorimer, Loud, Loudenslager, Lovering. Low, Lybrand, McCall, McCleary, McDonald, McEwan, McIntire, Mahany, Mahon, Mann, Marsh, Mercer, Mesick, Meyer of Louisiana, Miller, VOL. XXXVII.-14 A

Mills, Minor, Mitchell, Moody, Morris, Mudd, Northway, Odell, Olmsted, Otjen, Overstreet, Packer of Pennsylvania, Parker of New Jersey, Payne, Pearce of Missouri, Pearson, Perkins, Pitney, Powers, Prince, Pugh, Quigg, Ray, Reeves, Robbins, Royse, Russell, Sauerhering, Shannon, Shattuc, Shelden, Sherman, Simpkins of Massachusetts, Slayden, Smith of Illinois, S. W. Smith, William Alden Smith, Snover, Southard, Southwick, Spalding, Sperry, Sprague, Steele, Stevens of Minnesota, Stewart of New Jersey, Stewart of Wisconsin, C. W. Stone, W. A. Stone, Strode of Nebraska, Sturtevant, Sulloway, Tawney, Tayler of Ohio, Tongue, Updegraff, Van Voorhis, Wadsworth, Walker of Massachusetts, Walker of Virginia, Wanger, Ward, Warner, Weaver, Weymouth, White of Illinois, White of North Carolina, Wilber, Williams of Pennsylvania, Wilson of New York, Wright, Yost, Young of Pennsylvania, the Speaker-205.

NAYS-Adamson, Allen, Bailey, Baird, Baker of Illinois, Ball, Bankhead, Barlow, Bartlett, Benner, Benton, Berry, Bland, Bodine, Bradley, Brantley, Brenner. Brewer, Brucker, Brundidge, Burke, Campbell, Carmack, Castle, Catchings, Clardy, Clark of Missouri, Clayton, Cochran of Missouri, Cooney, Cooper of Texas, Cowherd, Cox, Davis, De Armond, De Graffenreid, De Vries, Dinsmore, Dockery, Elliott, Epes, Ermentrout, Fitzgerald, Fitzpatrick, Fleming, Fox, Gaines, Griggs, Handy, Hay, Henry of Mississippi, Henry of Texas, Hinrichsen, Holman, Howard of Georgia, Hunter, Jett, Jones of Virginia, King, Kitchin, Lamb, Lanham, Latimer, Lentz, Lester, Lewis of Georgia, Little, Livingston, Love, McAleer, McClellan, McCulloch, McDowell, McLaurin, McMillan, McRae, Maddox, Maguire, Marshall, Meekison, Miers of Indiana, Moon, Norton, Ogden, Osborne, Otey, Peters, Pierce of Tennessee. Plowman, Rhea, Richardson, Rixey, Robb, Robertson of Louisiana, Robinson of Indiana, Sayers, Settle, Simpson of Kansas, Sims, Smith of Kentucky, Sparkman, Stallings, Stephens of Texas, Stokes, Strait, Sullivan, Sulzer, Swanson, Talbert, Tate, Taylor of Alabama, Terry, Todd, Underwood, Vandiver, Vehslage, Wheeler of Alabama, Wheeler of Kentucky, Williams of Mississippi, Wilson of South Carolina, Young of Virginia, Zenor-122.

ANSWERED "PRESENT "-Bell, Botkin, Fowler of North Carolina, Greene, Gunn, Hartman, Jones of Washington, Kelley, Knowles, McCormick, Martin, Maxwell, Newlands, Ridgely, Shafroth, Shuford, Skinner, Stark, Strowd of North Carolina, Sutherland, Vincent-21.

NOT VOTING-Barrett, Cranford, Cummings, Curtis of Kansas, Knox, Milliken-6.

After a protracted discussion in the Senate and the incorporation of some 872 amendments the measure passed, July 7, by the following vote:

YEAS-Allison, Baker, Burrows, Carter, Clark, Cullom, Davis, Devoe, Elkins, Fairbanks, Foraker, Gallinger, Hale, Hanna, Hawley, Jones of Nevada, Lodge, McBride, McEnery, McMillan, Mantle, Mason, Morrill, Nelson, Penrose, Perkins, Platt of Connecticut, Platt of New York, Pritchard, Proctor, Quay, Sewell, Shoup, Spooner, Warren, Wellington, Wetmore, Wilson-38.

NAYS-Bacon, Bate, Berry, Caffery, Cannon, Chilton, Clay, Cockrell, Faulkner, Gray, Harris of Kansas, Jones of Arkansas, Kenney, Lindsay, Mallory, Martin, Mills, Mitchell, Morgan, Pasco, Pettus, Rawlins, Roach, Turner, Turpie, Vest, Walthall, White-28.

NOT VOTING-Aldrich, Allen, Butler. Chandler, Daniel, Frye, Gear, George, Gorman, Hansbrough, Harris of Tennissee, Heitfeld, Hoar, Kyle, McLaurin, Murphy, Pettigrew, Smith, Stewart, Teller, Thurston, Tillman, Wolcott-23.

The House nonconcurred on the Senate amend

ments and a conference committee was appointed which reported in favor of a great majority of the Senate amendments. The report was agreed to and the President approved the act July 24, 1897. The full text of the "Act to provide revenue for the Government and to encourage the industries of the United States" is as follows:

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the passage of this act unless otherwise specially provided for in this act, there shall be levied, collected, and paid upon all articles imported from foreign countries, and mentioned in the schedules herein contained, the rates of duty which are by the schedules and paragraphs respectively prescribed, namely:

SCHEDULE A.-CHEMICALS, OILS, AND PAINTS. Acids.-1. Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one thousandths, three fourths of one cent per pound; exceeding the specific gravity of one and forty-seven one thousandths, two cents per pound; boracic acid, five cents per pound; chromic acid and lactic acid, three cents per pound; citric acid, seven cents per pound; salicylic acid, ten cents per pound; sulphuric acid or oil of vitriol not specially provided for in this act, one fourth of one cent per pound; tannic acid or tannin, fifty cents per pound; gallic acid, ten cents per pound; tartaric acid, seven cents per pound; all other acids not specially provided for in this act, twenty-five per centum ad valorem.

2. All alcoholic perfumery, including cologne water and other toilet waters and toilet preparations of all kinds, containing alcohol or in the preparation of which alcohol is used, and alcoholic compounds not specially provided for in this act, sixty cents per pound and fortyfive per centum ad valorem.

3. Alkalies, alkaloids, distilled oils, essential oils, expressed oils, rendered oils, and all combinations of the foregoing, and all chemical compounds and salts not specially provided for in this act, twenty-five per centum ad valorem.

4. Alumina, hydrate of, or refined bauxite, six tenths of one cent per pound; alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and alum in crystals or ground, one half of one cent per pound.

5. Ammonia. carbonate of, one and one half cent per pound; muriate of, or sal ammoniac, three fourths of one cent per pound; sulphate of, three tenths of one cent per pound.

6. Argols or crude tartar or wine lees crude, containing not more than forty per centum of bitartrate of potash, one cent per pound; containing more than forty per centum of bitartrate of potash, one and one half cent per pound; tartars and lees crystals, or partly refined argols, containing not more than ninety per centum of bitartrate of potash, and tartrate of soda or potassa, or Rochelle salts, four cents per pound; containing more than ninety per centum of bitartrate of potash, five cents per pound; cream of tartar and patent tartar, six cents per pound.

7. Blacking of all kinds, twenty-five per centum ad valorem.

8. Bleaching powder, or chloride of lime, one fifth of one cent per pound.

9. Blue vitriol or sulphate of copper, one half of one cent per pound.

10. Bone char, suitable for use in decolorizing sugars, twenty per centum ad valorem.

11. Borax, five cents per pound; borates of lime or soda, or other borate material not otherwise provided for, containing more than thirty-six per centum of anhydrous boracic acid, four cents per pound; borates of lime or soda, or other borate material not otherwise provided for, containing not more than thirty-six per centum of anhydrous boracic acid, three cents per pound.

12. Camphor, refined, six cents per pound.

13. Chalk (not medicinal nor prepared for toilet purposes), when ground, precipitated naturally or artificially, or otherwise prepared, whether in the form of cubes, blocks, sticks or disks, or otherwise, including tailors', billiard, red, or French chalk, one cent per pound. Manufactures of chalk not specially provided for in this act, twenty-five per centum ad valorem.

14. Chloroform, twenty cents per pound.

15. Coal-tar dyes or colors, not specially provided for in this act, thirty per centum ad valorem; all other products or preparations of coal tar, not colors or dyes and not medicinal, not specially provided for in this act, twenty per centum ad valorem.

16. Cobalt, oxide of, twenty-five cents per pound. 17. Collodion and all compounds of pyroxylin, whether known as celluloid or by any other name, fifty cents per pound; rolled or in sheets, unpolished, and not made up into articles, sixty cents per pound; if in finished or partly finished articles, and articles of which collodion or any compound of pyroxylin is the component material of chief value, sixty-five cents per pound and twenty-five per centum ad valorem.

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

19. Copperas or sulphate of iron, one fourth of one cent per pound.

20. 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, nutgalls, roots, 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 drugs and not edible, but which are advanced in value or condition by refining, grinding, or other process, and not specially provided for in this act, one fourth of one cent per pound, and in addition thereto ten per centum ad valorem.

21. Ethers: Sulphuric, forty cents per pound; spirits of nitrous ether, twenty-five cents per pound; fruit ethers, oils, or essences, two dollars per pound; ethers of all kinds not specially provided for in this act, one dollar per pound: Provided, That no article of this paragraph shall pay a less rate of duty than twenty-five per centum ad valorem.

22. Extracts and decoctions of logwood and other dyewoods, and extracts of barks, such as are commonly used for dyeing or tanning, not specially provided for in this act, seven eighths of one cent per pound; extracts of quebracho and of hemlock bark, one half of one cent per pound; extracts of sumat, and of woods other than dyewoods, not specially provided for in this act, five eighths of one cent per pound.

23. Gelatin, glue, isinglass or fish glue, and prepared fish bladders or fish sounds, valued at not above ten cents per pound, two and one half cents per pound; valued at above ten cents per pound and not above thirty-five cents per pound, twenty-five per centum ad valorem ; valued above thirty-five cents per pound, fifteen cents per pound and twenty per centum ad valorem.

24. Glycerin, crude, not purified, one cent per pound; refined, three cents per pound.

25. Indigo, extracts, or pastes of, three fourths of one cent per pound; carmined, ten cents per pound. 26. Ink and ink powders, twenty-five per centum ad valorem.

27. Iodine, resublimed, twenty cents per pound. 28. Iodoform, one dollar per pound.

29. Licorice, extracts of, in paste, rolls, or other forms, four and one half cents per pound.

30. Chicle, ten cents per pound.

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

Oils. 32. Alizarin assistant, sulpho-ricinoleic acid, and ricinoleic acid, by whatever name known, whether liquid, solid, or in paste, in the manufacture of which fifty per centum or more of castor oil is used, thirty cents per gallon; in the manufacture of which less than fifty per centum of castor oil is used, fifteen cents per gallon; all other alizarin assistant, not specially provided for in this act, thirty per centuin ad valorem.

33. Castor oil, thirty-five cents per gallon. 34. Cod-liver oil, fifteen cents per gallon. 35. Cotton-seed oil, four cents per gallon of seven and one half pounds weight.

36. Croton oil, twenty cents per pound.

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

38. Fusel oil, or amylic alcohol, one fourth of one cent per pound.

39. Hemp-seed oil and rape-seed oil, ten cents per gallon.

40. Olive oil, not specially provided for in this set,

forty cents per gallon; in bottles, jars, tins, or similar packages, fifty cents per gallon.

41. Peppermint oil, fifty cents per pound.

42. Seal, herring, whale, and other fish oil, not specially provided for in this act, eight cents per gallon.

43. Opium, crude or unmanufactured, and not adulterated, containing nine per centum and over of morphia, one dollar per pound; morphia or morphine, sulphate of, and all alkaloids or salts of opium, one dollar per ounce; aqueous extract of opium, for medicinal uses, and tincture of, as laudanum, and other liquid preparations of opium, not specially provided for in this act, forty per centum ad valorem; 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 warehouses shall not be removed therefrom without payment of duties, and such duties shall not be refunded.

Paints, Colors, and Varnishes.-44. Baryta, sulphate of, or barytes, including barytes earth, unmanufactured, seventy-five cents per ton; manufactured, five dollars and twenty-five cents per ton.

45. Blues, such as Berlin, Prussian, Chinese, and all others, containing ferrocyanide of iron, in pulp, dry or ground in or mixed with oil or water, eight cents per pound.

46. Blanc-fixe, or artificial sulphate of barytes, and satin white, or artificial sulphate of lime, one half of one cent per pound.

47. Black, made from bone, ivory, or vegetable substance, by whatever name known, including bone black and lampblack, dry or ground in oil or water, twentyfive per centum ad valorem.

48. Chrome yellow, chrome green, and all other chromium colors in the manufacture of which lead and bi

chromate of potash or soda are used, in pulp, dry, or ground in or mixed with oil or water, four and one half cents per pound.

49. Ocher and ochery earths, sienna and sienna earths, and umber and umber earths, not specially provided for, when crude or not powdered, washed or pulverized, one eighth of one cent per pound; if powdered, washed, or pulverized, three eighths of one cent per pound; if ground in oil or water, one and one half cent per pound. 50. Orange mineral, three and three eighths cents per pound.

51. Red lead, two and seven-eighths cents per pound. 52. Ultramarine blue, whether dry, in pulp, or mixed with water, and wash blue containing ultramarine, three and three fourths cents per pound.

53. Varnishes, including so-called gold size or japan, thirty-five per centum ad valorem; spirit varnishes, one dollar and thirty-two cents per gallon and thirty-five per centum ad valorem.

54. Vermilion red, and other colors containing quicksilver, dry or ground in oil or water, ten cents per pound: when not containing quicksilver but made of lead or containing lead, five cents per pound.

55. White lead, white paint and pigment containing lead, dry or in pulp, or ground or mixed with oil, two and seven eighths cents per pound.

56. Whiting and Paris white, dry, one fourth of one cent per pound; ground in oil, or putty, one cent per pound. 57. Zinc, oxide of, and white paint or pigment containing zinc, but not containing lead, dry, one cent per pound; ground in oil, one and three fourths cent per pound; sulfid of zinc white, or white sulphide of zinc, one and one fourth cent per pound; chloride of zinc and sulphate of zinc, one cent per pound.

58. All paints, colors, pigments, lakes, crayons, smalts, and frostings, whether crude or dry or mixed, or ground with water or oil or with solutions other than oil, not otherwise specially provided for in this act, thirty per centum ad valorem; all paints, colors, and pigments, commonly known as artists' paints or colors, whether in tubes, pans, cakes, or other forms, thirty per centum ad valorem.

59. Paris green and London purple, fifteen per centum ad valorem.

60. Lead: Acetate of, white, three and one fourth cents per pound; brown, gray, or yellow, two and one fourth cents per pound; nitrate of, two and one half cents per pound; litharge, two and three fourth cents per pound.

63. Caustic or hydrate of, refined, in sticks or rolls, one cent per pound; chlorate of, two and one half cents per pound.

64. Hydriodate, iodide, and iodate of, twenty-five cents per pound.

65. Nitrate of, or saltpeter, refined, one half cent per pound.

66. Prussiate of, red, eight cents per pound; yellow, four cents per pound; cyanide of potassium, twelve and one half per centum ad valorem.

Preparations.-67. Medicinal preparations containing alcohol, or in the preparation of which alcohol is used, not specially provided for in this act, fifty-five cents per pound, but in no case shall the same pay less than twenty-five per centum ad valorem.

68. Medicínal preparations not containing alcohol or in the preparation of which alcohol is not used, not spe cially provided for in this act, twenty-five per centum ad valorem; calomel and other mercurial medicinal preparations, thirty-five per centum ad valorem.

69. Plasters, healing or curative, of all kinds, and court-plaster, thirty-five per centum ad valorem. 70. Preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, pastes, pomades, powders, and other toilet articles, and articles of perfumery, whether in sachets or otherwise, not containing alcohol or in the manufacture of which alcohol is not used, and not specially provided for in this act, fifty per centum ad valorem.

71. Santonin, and all salts thereof containing eighty per centum or over of santonin, one dollar per pound.

Soap.-72. Castile soap, one and one fourth cent per pound; fancy, perfumed, and all descriptions of toilet soap, including so-called medicinal or medicated soaps, fifteen cents per pound; all other soaps not specially provided for in this act, twenty per centum ad valorem.

Soda.-73. Bicarbonate of soda, or supercarbonate of soda, or saleratus, and other alkalies containing fifty per centum or more of bicarbonate of soda, three fourths of one cent per pound.

74. Bichromate and chromate of soda, two cents per pound.

75. Crystal carbonate of soda, or concentrated soda crystals, or monohydrate, or sesquicarbonate of soda, three tenths of one cent per pound; chlorate of soda, two cents per pound.

76. Hydrate of, or caustic soda, three fourths of one cent per pound; nitrite of soda, two and one half cents per pound: hyposulphite and sulphide of soda, one half of one cent per pound.

77. Sal soda, or soda crystals, not concentrated, two tenths of one cent per pound.

78. Soda ash, three eighths of one cent per pound; arseniate of soda, one and one fourth cent per pound. 79. Silicate of soda, or other alkaline silicate, one half of one cent per pound.

80. Sulphate of soda, or salt cake, or niter cake, one dollar and twenty-five cents per ton.

81. Sea moss, ten per centum ad valorem.

82. Sponges, twenty per centum ad valorem; manufactures of sponges, or of which sponge is the component material of chief value, not specially provided for in this act, forty per centum ad valorem.

83. Strychnia, or strychnine, and all salts thereof, thirty cents per ounce.

84. Sulphur, refined or sublimed, or flowers of, eight dollars per ton.

85. Sumac, ground, three tenths of one cent per pound. 86. Vanillin, eighty cents per ounce. SCHEDULE B.-EARTHS, EARTHENWARE, and Glassware.

Brick and Tile.-87. Fire brick, weighing not more than ten pounds each, not glazed, enameled, ornamented, or decorated in any manner, one dollar and twenty-five cents per ton; glazed, enameled, ornamented, or decorated, forty-five per centum ad valorem; brick, other than fire brick, not glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, twenty-five per centum ad valorem; if glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, fortyfive per centum ad valorem.

88. Tiles, plain unglazed, one color, exceeding two square inches in size, four cents per square foot; glazed, encaustic, ceramic, mosaic, vitrified, semivitrified, flint, 61. Phosphorus, eighteen cents per pound. spar, embossed, enameled, ornamental, hand painted, gold Potash.-62. Bichromate and chromate of, three cents decorated, and all other earthenware tiles, valued at not per pound. exceeding forty cents per square foot, eight cents per

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