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States for such sums as shall be necessary, which sums shall be certified 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
in this act, made wholly or in part of sugar, and on sugars after
being refined, when tinctured, colored, or in any way adulter-
ated, valued at thirty cents per pound or less, ten cents per
pound.
Confectionery valued abovy thirty cents per pound, or when sold
by the box, package, or otherwise than by the pound, fifty per
centum ad valorem.

240. Glucose or grape sugar, three-fourths of one cent per pound.

Old law: Glucose, twenty

241. That the provisions o admission of imported sugars

iding terms for the 1 for the payment of

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States for such sums as shall be necessary, which sums shall be certified 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
in this act, made wholly or in part of sugar, and on sugars after
being refined, when tinctured, colored, or in any way adulter-
ated, valued at thirty cents per pound or less, ten cents per
pound.
Confectionery valued abovy thirty cents per pound, or when sold
by the box, package, or otherwise than by the pound, fifty per
centum ad valorem.

240. Glucose or grape sugar, three-fourths of one cent per pound.

Old law: Glucose, twenty

241. That the provisions of admission of imported sugars

iding terms for the

for the payment of

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, unders 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 sugar testing less than ninety degrees by the polariscope, and not less than eighty degrees, a bounty of one and three-fourth cents per upon such Internal Revenue, with the approval of the Secretary of the Treasury, under such rules and regulations as the Commissioner of shall prescribe.

to

to

be

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 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, be accompanied by a bond in a penalty, and with sureties tioned that he will faithfully observe all rules and regulations that approved by the Commissioner of Internal Revenue, condishall 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 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.

the

234. No bounty shall be paid to any person engaged in refining sugars which have been imported into the United States, or produced the United States upon which the bounty herein provided for has

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plied for, nor to any person unless he shall have rein provided, and only upon sugar produced ghum, beets, or sugar-cane grown within the maple sap produced within the United States. Internal Revenue, with the approval of the ary, shall from time to time make all needful for the manufacture of sugar from sorghum, grown within the United States, or from maple ates, and shall, under the direction tercise supervision and inspection,

ese bounties the Secretary of the rants on the Treasurer of the United

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