cept upon the special direction of the President; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding one thousand dollars, or by imprisonment not exceeding one year, or both, at the discretion of the court. Eighth. If any of the corporations, joint stock companies or associations, or insurance companies, aforesaid, shall refuse or neglect to make a return at the time or times herein before specified in each year, or shall render a false or fraudulent return, such corporation, joint stock company or association, or insurance company, shall be liable to a penalty of not less than one thousand dollars and not exceeding ten thousand dollars. Any person authorized by law to make, render, sign, or verify any return who makes any false or fraudulent return, or statement, with intent to defeat or evade the assessment required by this section to be made, shall be guilty of a misdemeanor, and shall be fined not exceeding one thousand dollars or be imprisoned not exceeding one year, or both, at the discretion of the court, with the costs of prosecution. All laws relating to the collection, remission, and refund of internal-revenue taxes, so far as applicable to and not inconsistent with the provisions of this section, are hereby extended and made applicable to the tax imposed by this section. Jurisdiction is hereby conferred upon the circuit and district courts of the United States for the district within which any person summoned under this section to appear to testify or to produce books, as aforesaid, shall reside, to compel such attendance, production of books, and testimony by appropriate process. Sec. 39. That the Secretary of the Treasury is hereby authorized to borrow on the credit of the United States from time to time, as the proceeds may be required to defray expenditures on account of the Panama Canal and to reimburse the Treasury for such expenditures already made and not covered by previous issues of bonds, the sum of two hundred and ninety million five hundred and sixty-nine thousand dollars (which sum together with the eighty-four million six hundred and thirty-one thousand nine hundred dollars already borrowed upon issues of two per cent bonds under section eight of the Act of June twenty-eight, nineteen hundred and two, equals the estimate of the Isthmian Canal Commission to cover the entire cost of the Canal from its inception to its completion), and to prepare and issue therefor coupon or registered bonds of the United States in such form as he may prescribe, and in denominations of one hundred dollars, five hundred dollars, and one thousand dollars, payable fifty years from the date of issue, and bearing interest payable quarterly in gold coin at a rate not exceeding three per centum per annum; and the bonds herein authorized shall be exempt from all taxes or duties of the United States, as well as from taxation in any form by or under State, municipal, or local authority: Provided, That said bonds may be disposed of by the Secretary of the Treasury at not less than par, under such regulations as he may prescribe, giving to all citizens of the United States an equal opportunity to subscribe therefor, but no commissions shall be allowed or paid thereon; and a sum not exceeding one-tenth of one per centum of the amount of the bonds herein authorized is hereby appropriated, out of any money in the Treasury not otherwise appropriated, to pay the expenses of preparing, advertising, and issuing the same: and the authority contained in section eight of the Act of June twenty-eighth, nineteen hundred and two, for the issue of bonds bearing interest at two per centum per annum, is hereby repealed. Sec. 40. That section thirty-two of an Act, entitled, “An Act providing ways and means to meet war expenditures, and for other purposes," approved June thirteenth, eighteen hundred and ninety-eight, be, and the same is hereby, amended to read as follows: "That the Secretary of the Treasury is authorized to borrow from time to time, at a rate of interest not exceeding three per centum per annum, such sum or sums as, in his judgment, may be necessary to meet public expenditures, and to issue therefor certificates of indebtedness in such form as he may prescribe and in denominations of fifty dollars or some multiple of that sum; and each certificate so issued shall be payable, with the interest accrued thereon, at such time, not exceeding one year from the date of its issue, as the Secretary of the Treasury may prescribe: Provided, That the sum of such certificates outstanding shall at no time exceed two hundred millions of dollars; and the provisions of existing law respecting counterfeiting and other fraudulent practices are hereby extended to the bonds and certificates of indebtedness authorized by this Act." Sec. 41. That sections one to four, inclusive, of an act entitled: "An Act to provide revenue for the Government and to encourage the industries of the United States," approved July twenty-fourth, eighteen hundred and ninety-seven, and all Acts and parts of Acts inconsistent with the provisions of this Act. are hereby repealed, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil case before the said repeal or modification; but all rights and liabilities under said laws shall continue and may be enforced in the same manner, except as otherwise provided in section twenty-eight of this Act, as if said repeal or modifications had not been made. Any offenses committed and all penalties or forfeitures or liabilities incurred prior to the passage of this Act under any statute embraced in or changed, modified, or repealed by this Act may be prosecuted or punished in the same manner and with the same effect as if this Act had not been passed. All acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed by this Act shall not be affected thereby; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this Act, may be commenced and prosecuted within the same time and with the same effect, except as otherwise provided in section twenty-eight of this Act, as if this Act had not been passed. That an Act entitled: "An Act to simplify the laws in relation to the collection of the revenues," approved June tenth, eighteen hundred and ninety, as amended by the Act of July twenty-fourth, eighteen hundred and ninety-seven, and as further amended by the Act of May twenty-seventh, nineteen hundred and eight, is not hereby repealed but amended so as to read as in this Act provided. So much of section four of an Act entitied: "An Act making appropriations for sundry civil expenses of the Government for the fiscal year ending June thirtieth, nineteen hundred and seven, and for other purposes," approved June thirtieth, nineteen hundred and six, as relates to the appointment of a solicitor of customs and assistants, is hereby repealed. Sec. 42. That unless otherwise herein specially provided, this Act shall take effect on the day following its passage. Approved, Signed Five minutes after Five o'clock P. M. DATES OF TAKING EFFECT Following are the dates on which various portions of the Tariff Law go into effect: Explanations of Abbreviations and References. A or Abt.-Means abstract. As.-Means that the article is classified by assimilation the same as the other articles mentioned. B. of P.-Means "Bitartrate of Potash." C.-Means "one hundred." F. R.-Means "Federal Reporter." G. A.-Means "General Appraisers," and refers by number to decisions of the Board of General Appraisers. July 8th, 1861.-Means unpublished decision to Collector of customs at Boston or other port, as the case may be. lin. Means linear foot. M.-Means one thousand. N. E. or Non Enum.-Means that the article has been classified under the general provision in the law for articles "not enumerated or provided for." N. O. P. F.-Means "Not otherwise provided for." N. S. P. F.-Means "Not specially provided for," and signifies that the rate given governs except under special conditions named in the law. O. A. G.-Means "Opinions of Attorney General." oz.-Means ounces. Par.-Refers to the paragraph of the new tariff law. R. S.-Means "Revised Statutes" of the United States. S. C. R.-Means "Supreme Court Reporter." S. G.-Means "specific gravity." Su. ft.-Means superficial feet. Sulph.-Means "sulphuric." T. D.-Means Treasury Decision and refers to decisions of the Treasury Department as published weekly, formerly called "Synopsis." T. R.-Means Treasury Regulations. Special.-Refers to certain special exceptions set forth in the tariff law. Vandegrift's Tariff Schedules Articles mentioned eo nomine in the Tariff Act are set forth In these schedules under their respective rates of duty. Articles not mentioned eo nomine in the Act are herein classified on the basis of material of chief value, of similitude or of conformity with the latest decisions. By reference to any published schedule of the Tariff of 1909 the relative rates of duty can be compared. We give each article and the rate of duty and paragraph of the law in order that you may refer to the paragraph under which we classify the article for duty. We do not hold ourselves responsible for any errors of judgment or typographical errors which may have occurred in classifying the articles for duty. The publishers intend the book to become a reliable guide for those making entry of imported goods at the custom house, and will cheerfully consider any suggestions as to desirable changes or additions in subsequent editions. F. B. VANDEGRIFT & CO. PAR. A 378 Aba, as Woolen cloth. 578 RATE Abaca, as manila, not dressed or manufactured....... Sec. 28 (Sub-Sec. 22). Abandoned goods (T. D. 15090, 671 671 671 264 174761⁄2, 17099, 16893, 10356, 12516, 15530, 12482, A, B, C plates and mugs of earthenware (41 F. R. p. 882) not toys. Abelone meat (T. D. 9645, 5905, 7080, 10496). prepared (19 O. A. G. p. 401).. Ables canadensis (T. D. 15848).. Sec. 9, 10, 11. Abortion, all articles intended to cause, are prohibited, except drugs imported in bulk. Abrasives, crude, artificial.... 432 133 66 303 Free Free Free Free 25% 10% lc Ib .$2.60 gal 25% $2.60 gal grit, shot and sand made of iron or steel used Absinthe (T. D. 22101) oil of.... Absolute alcohol (T. D. 14381) 46 300 650 65 410 66 alcohol for colleges (T. D. 12719, 14261, 14381).. Free Absorbent cotton (T. D. 12644).. paper (T. D. 18780, 19069, 84 F. R. 329) as 25% 20 Acacia, advanced in value, if not alcoholic...c Ib and 10% Farneriana, crude (T. D. 4371).. 499 66 Free 20 66 gum, advanced in value, if not alcoholic...... |