Gambar halaman
PDF
ePub

sand and fifteen per centum ad valorem; butchers' and packers' skewers of v cents per thousand. 214. Porch and window blinds, baskets, curtains, shades, or screens wood, straw, or compositions of wood, not specially provided for in this secti five per centum ad valorem; if stained, dyed, painted, printed, polished, ₤ creosoted, forty per centum ad valorem.

215. House or cabinet furniture wholly or in chief value of wood, wholl finished, and manufactures of wood or bark, or of which wood or bark is ponent material of chief value, not specially provided for in this section, rer centum ad valorem.

SCHEDULE E.

216. Sugars not above number sixteen Dutch standard in color, tank syrups of cane juice, melada, concentrated melada, concrete and concent lasses, testing by the polariscope not above sevent Sugar, Molasses and grees, ninety-five one-hundredths of one cent per p Manufactures of. for every additional degree shown by the polarisc thirty-five one-thousandths of one cent per pound a and fractions of a degree in proportion; and on sugar above number sixt standard in color, and on all sugar which has gone through a process of re cent and ninety one-hundredths of one cent per pound; molasses testing forty degrees, twenty per centum ad valorem; testing above forty degree: above fifty-six degrees, three cents per gallon; testing above fifty-six de cents per gallon; sugar drainings and sugar sweepings shall be subject t molasses or sugar, as the case may be, according to polariscopic test.

217. Maple sugar and maple syrup, four cents per pound; glucose or gra one and one-half cents per pound; sugar cane in its natural state, or unman twenty per centum ad valorem.

218. Saccharine, sixty-five cents per pound. 219.

Sugar candy and all confectionery not specially provided for in thi valued at fifteen cents per pound or less, and on sugars after being refir tinctured, colored or in any way adulterated, four cents per pound and f centum ad valorem; valued at more than fifteen cents per pound, fifty pe ad valorem. The weight and the value of the immediate coverings, other outer packing case or other covering, shall be included in the dutiable weigh value of the merchandise.

Tobacco and
Manufactures of.

SCHEDULE F.

220. Wrapper tobacco, and filler tobacco when mixed or packed w than fifteen per centum of wrapper tobacco, and all leaf tobacco the p two or more countries or dependencies when mixed o together, if unstemmed, one dollar and eighty-five d pound; if stemmed, two dollars and fifty cents per pou tobacco not specially provided for in this section, if uns thirty-five cents per pound; if stemmed, fifty cents per pound. 221. The term wrapper tobacco as used in this section means that qualit tobacco which is suitable for cigar wrappers, and the term filler tobacco other leaf tobacco. Collectors of customs shall not permit entry to be mad under regulations to be prescribed by the Secretary of the Treasury, of any lea unless the invoices of the same shall specify in detail the character of such whether wrapper or filler, its origin and quality. In the examination for clas of any imported leaf tobacco, at least one bale, box, or package in every at least one in every invoice, shall be examined by the appraiser or person a by law to make such examination, and at least ten hands shall be examined examined bale, box, or package.

222. All other tobacco, manufactured or unmanufactured, not specially for in this section, and scrap tobacco, fifty-five cents per pound.

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

224. Cigars, cigarettes, cheroots of all kinds, four dollars and fifty pound and twenty-five per centum ad valorem, and paper cigars and cigarettes ing wrappers, shall be subject to the same duties as are herein imposed upon

SCHEDULE G.

225. Cattle, if less than one year old, two dollars per head; all oth if valued at not more than fourteen dollars per head, three dollars and five cents per head; if valued at more than fourteer Agricultural Products per head, twenty-seven and one-half per cen and Provisions. valorem.

226. Swine, one dollar and fifty cents per head 227. Horses and mules, valued at one hundred and fifty dollars or less p thirty dollars per head; if valued at over one hundred and fifty dollars, tw per centum ad valorem.

228. Sheep, one year old or over, one dollar and fifty cents per head; 1 one year old, seventy-five cents per head.

229. All other live animals, not specially provided for in this section, tw centum ad valorem.

230. Barley, thirty cents per bushel of forty-eight pounds.

231. Barley malt, forty-five cents per bushel of thirty-four pounds.

232.

Barley, pearled, patent, or hulled, two cents per pound.

233. Broom corn, three dollars per ton.

234.

Buckwheat, fifteen cents per bushel of forty-eight pounds; buckwheat flour, enty-five per centum ad valorem.

235. Corn or maize, fifteen cents per bushel of fifty-six pounds. Cornmeal, forty cents per one hundred pounds.

236.

237.

Macaroni, vermicelli, and all similar preparations, one and one-half cents

pound.

238. 239.

Oats, fifteen cents per bushel,

Oatmeal and rolled oats, one cent per pound; oat hulls, ten cents per ndred pounds. 240. Rice, cleaned, two cents per pound; uncleaned rice, or rice free of the cuter I and still having the inner cuticle on, one and one-fourth cents per pound; rice ur, and rice meal, and rice broken which will pass through a number twelve re sieve of a kind prescribed by the Secretary of the Treasury, one-fourth of one it per pound; paddy, or rice having the outer hull on, three-fourths of one cent per

ind.

241. Rye, ten cents per bushel; rye flour, one-half of one cent per pound.

242.

243.

Wheat, twenty-five cents per bushel.

Wheat flour, and semolina, twenty-five per centum ad valorem.

244. Biscuits, bread, wafers and similar articles, not specially provided for in s section, twenty per centum ad valorem; biscuits, wafers, cakes and other baked articles, by whatever name known, composed in whole or in part scuits. of eggs, or any kind of flour or meal, or other material, when sweetened

with sugar, honey, molasses, or other material, or combined with choco, nuts, fruit, or confectionery of any kind, or both so sweetened and combined, and hout regard to the component material of chief value, valued at fifteen cents per ind or less, three cents per pound and fifteen per centum ad valorem; valued at re than fifteen cents per pound, fifty per centum ad valorem.

245. Butter, and substitutes therefor, six cents per pound.

246.

Cheese, and substitutes therefor, six cents per pound.

247. Milk, fresh, two cents per gallon; cream, five cents per gallon.

248. Milk, preserved or condensed, or sterilized by heating or other processes, uding weight of immediate coverings, two cents per pound; sugar of milk, five ts per pound.

249.

250. зrem.

Beans, forty-five cents per bushel of sixty pounds.

Beets, twenty-five per centum ad valorem; sugar beets, ten per centum ad 251. Beans, peas, mushrooms and truffles, prepared or preserved, or contained in jars, bottles, or similar packages, two and one-half cents per pound, including weight of immediate coverings; mushrooms, cut, sliced, or dried, in undivided kages containing not less than five pounds, two and one-half cents per pound. 252. Vegetables, if cut, sliced or otherwise reduced in size, or if parched or roasted, if pickled, or packed in salt, brine, oil, or prepared in any way, any of the foreg not specially provided for in this secton, and bean stick or bean cake, miso, and llar products, forty per centum ad valorem.

253. Pickles, including nuts, sauces of all kinds, not specially provided for in section, and fish paste or sauce, forty per centum ad valorem. 254.

255.

Cabbages, two cents each.

Cider, five cents per gallon.

256. Eggs, not specially provided for in this section, five cents per dozen. 257.

Eggs, dried, fifteen cents per pound; eggs, yolk of, twenty-five per centum zaiorem; g1bumen, egg or blood, three cents per pound; dried blood, when soluble, and one-half cents per pound.

258.

Hay, four dollars per ton.

259.

Honey, twenty cents per gallon,

260. Hops, sixteen cents per pound; hop extract and lupulin, fifty per centum

alorem.

261.

id.

[ocr errors]

Onions, forty cents per bushel of fifty-seven pounds; garlic, one cent per 262. Peas, green, in bulk or in barrels, sacks or similar packages, twentycents per bushel of sixty pounds; seed peas, forty cents per bushel of sixty pounds; peas, dried, not specially provided for in this section, twenty-five cents per bushel; split peas, forty-five per bushel of sixty pounds; peas in cartons, papers or other small packages, one cent per pound. 263. Orchids, palms, azaleas, and all other decorative or greenhouse plants and cut ers, preserved or fresh, twenty-five per centum ad valorem; lily-of-the-valley pips, narcissus, begonia and gloxinia bulbs, one dollar per thousand; hyacinth, be, dielytra, and lily-of-the-valley clumps, two dollars and fifty cents per sand; lily bulbs and calla bulbs, five dollars per thousand; peony, iris kaempferii nnanica, canna, dahlia, and amaryllis bulbs, ten dollars per thousand; all other s, bulbous 100ts or corms which are cultivated for their flowers or foliage, fifty s per thousand.

264. Stocks, cuttings or seedings of Myrcbolan plum, Mahaleb or Mazzard cherry, etti multiflora and brier rose, three years old or less, one dollar per thousand ts; stocks, cuttings or seedlings of pear, apple, quince and the Saint Julien plum e years old or less, two dollars per thousand plants; rose plants, budded, grafted, rown on their own roots, four cents each; stocks, cuttings and seedlings of all

fruit and ornamental trees, deciduous and evergreen shrubs and vines, and all shrubs, plants and vines commonly known as nursery or greenhouse stoc specially provided for in this section, twenty-five per centum ad valorem.

265. Potatoes, twenty-five cents per bushel of sixty pounds.

266. Seeds: Castor beans or seeds, twenty-five cents per bushel of fifty p flaxseed or linseed and other oil seeds not specially provided for in this section, t five cents per bushel of fifty-six pounds; poppy seed, fifteen cents per bushel; room spawn and spinach seed, one cent per pound; beet, except sugar beet, corn salad, parsley, parsnip, radish, turnip and rutabaga seed, four cents per 1 cabbage, collard, kale and kohlrabi seed, eight cents per pound; egg plant and seed, twenty cents per pound; seeds of all kinds not specially provided for i section, ten cents per pound.

267. Straw, one dollar and fifty cents per ton.

268. 269.

Teazels, thirty per centum ad valorem.

Vegetables in their natural state, not specially provided for in this s twenty-five per centum ad valorem.

270. Fish (except shellfish), by whatever name known, packed in oil, i tles, jars, kegs, tin boxes, or cans, shall be dutiable as follows: When in ages containing seven and one-half cubic inches or less, one and or Fish. cents per bottle, jar, keg, box, or can; containing more than seve

one-half and not more than twenty-one cubic inches, two and or cents per bottle, jar, keg, box, or can; containing more than twenty-one and no than thirty-three cubic inches, five cents per bottle, jar, keg, box, or can; con more than thirty-three and not more than seventy cubic inches, ten cents per jar, keg, box, or can; all other fish, except shellfish, in tin packages, thir centum ad valorem; fish in packages, containing less than one-half barrel, a specially provided for in this section, thirty per centum ad valorem; caviar, an preserved roe of fish, thirty per centum ad valorem.

271. Fresh water fish not specially provided for in this section, one-fourth cent per pound.

272. Herrings, pickled or salted, smoked or kippered, one-half of one ce pound; herrings, fresh, one-fourth of one cent per pound; eels and smelts, fi frozen, three-fourths of one cent per pound.

273. Fish, fresh, smoked dried, salted, pickled, frozen, packed in ice or ot prepared for preservation, not specially provided for in this section, three-fou one cent per pound; fish, skinned or boned, one and one-fourth cents per mackerel, halibut, or salmon, fresh, pickled, or salted, one cent per pound.

274. Apples, peaches, quinces, cherries, plums and pears, green 01 twenty-five cents per bushel; berries, edible, in their natural condition, on per quart; cranberries, twenty-five per centum ad valorem; all Fruits. fruits, including berries, when dried, desiccated, evaporated, or pr in any manner, not specially provided for in this section, two cer pound; comfits, sweetmeats, and fruits of all kinds preserved or packed in su having sugar added thereto, or preserved or packed in molasses, spirits, or the juices, if containing no alcohol, or containing not over ten per centum of alcoh cent per pound and thrty-five per centum ad valorem; if containing over t centum of alcohol and not specially provided for in this section, thirty-five per ad valorem and in addition two dollars and fifty cents per proof gallon on the contained therein in excess of ten per centum; jellies of all kinds, thirty-f centum ad valorem; pineapples preserved in their own juice, not having sugar, or molasses added thereto, twenty-five per centum ad valorem.

275. Figs, two and one-half cents per pound; plums, prunes and prunell cents per pound; raisins and other dried grapes, two and one-half cents per dates, one cent per pound; currants, Zante or other, two cents per pound; oli bottles, jars, kegs, tins, or other packages containing less than five gallon: twenty-five cents per gallon; otherwise, fifteen cents per gallon.

276. Grapes in barrels or other packages, twenty-five cents per cubic capacity of barrels or packages.

277. Lemons, one and one-half cents per pound; oranges, limes, grapefruit docks, or pomelos, one cent per pound.

278. Orange peel or lemon peel, preserved, candied, or dried, and cocoanut 1 copra desiccated, shredded, cut, or similarly prepared, two cents per pound; or citron peel, preserved, candied, or dried, four cents per pound.

279. Pineapples in barrels and other packages, eight cents per cubic foot capacity of barrels or packages; in bulk, eight dollars per thousand. 280. Almonds, not shelled, four cents per pound; clear almonds, shell cents per pound; apricot and peach kernels, four cents per pound. 281. Filberts and walnuts of all kinds, not shelled, three cer pound; shelled, five cents per pound.

Nuts.

282.

Peanuts or ground beans, unshelled, one-half of one cent per pound; one cent per pound. 283. Nuts of all kinds, shelled or unshelled, not specially provided for section. one cent per pound; but no allowance shall be made for dirt 01 impurities in nuts of any kind, shelled or unshelled.

284. 285.

Bacon and hams, four cents per pound.

Fresh beef, veal, mutton, lamb, pork and venison and other game, birds, one and one-half cents per pound.

286. Meats of all kinds, prepared or preserved, not specially provided for in this! section, twenty-five per centum ad valorem.

287. Extract of meat, not specially provided for in this section, thirty-five cents per pound; fluid extract of meat, fifteen cents per pound, but the dutiable weight of the extract of meat and of the fluid extract of meat shall not include the weight of the packages in which the same is imported.

288. Lard, one and one-half cents per pound.

289.

Poultry, live, three cents per pound; dead, five cents per pound,

290. Tallow, one-half of one cent per pound; wool grease, including that known commercially as degras or brown wool grease, crude and not refined, or improved in value or condition, one-fourth of one cent per pound; refined, or improved in value or condition, and not specially provided for in this section, one-half of one cent per pound.

291. Chicory root, raw, dried, or undried, but unground, one and one-half cents per pound; chicory root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, and not specially provided for in this section, three cents per pound.

292. Chocolate and cocoa, prepared or manufactured, not specially provided. for in this section, valued at not over fifteen cents per pound, two and one-half

cents per pound; valued above fifteen and not above twenty-four cents Chocolate. per pound, two and one-half cents per pound, and ten per centum ad valorem; valued above twenty-four and not above thirty-five cents per sound, five cents per pound and ten per centum ad valorem; valued above thirtyive cents per pound, fifty per centum ad valorem. The weight and value of all coverngs other than plain wooden shall be included in the dutiable weight and value of the foregoing merchandise; powerdered cocoa, unsweetened, five cents per pound.

293. Cocoa butter or cocoa butterine, refined, deodorized cocoanut oil and all substitutes for cocoa butter, three and one-half cents per pound.

294. Dandelion root and acorns prepared, and articles used as coffee, or as substitutes for coffee not specially provided for in this section, two and one-half cents per pound.

295. Salt in bags, sacks, barrels or other packages, eleven cents per one hundred pounds; in bulk, seven cents per one hundred pounds: Provided, That imported salt n bond may be used in curing fish taken by vessels licensed to engage in the fisheries ind in curing fish on the shores of the navigable waters of the United States under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used for either of the purposes stated in this proviso, the iuties on the same shall be remitted: Provided further, That exporters of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, have efunded to them from the Treasury the duties paid on the salt so used in curing Such exported meats, in amounts not less than one hundred dollars.

296. Starch, made from potatoes, one and one-half cents per pound; all other starch, including all preparations, from whatever substance produced, fit for use as starch, one cent per pound.

297. Dextrine, dextrine substitutes, soluble starch or chemically treated starch, urnt starch, gum substitute or British gum, one and one-half cents per pound.

298. Spices: Mustard, ground or prepared, in bottles or otherwise, ten cents per ound; capsicum or red pepper, or cayenne pepper, two and one-half cents per pound; tage, one cent per pound; spices, not specially provided for in this section, three cents per pound,

299. Vinegar, seven and one-half cents per proof gallon. The standard proof for inegar shall be taken to be that strength which requires thirty-five grains of bicarDonate of potash to neutralize one ounce troy of vinegar.

SCHEDULE H.

300. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this section, two dollars and sixty cents per proof gallon.

Spirits, Wines and
Other Beverages.

301. 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: Provided, That it shall be lawful for the Secretary of the Treasury, In his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liquors, by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations: And provided further, That any brandy or other spirituous or distilled liquors imported in any sized cask, bottle, jug, or other packages, of or from any country, dependency, or province under whose laws similar sized casks, bottles, jugs or other packages of distilled spirits, wine, or other beverage put up or filled in the United States are denied entrance into such country, dependency, or province, shall be forfeited to the United States: and any brandy or other spirituous or distilled liquor i in a cask of less capacity than ten galions from any country shall be forfeited to the United States.

[ocr errors]

302. On all compounds or preparations of which distilled spirits are a component part of chief value there shall be levied a duty not less than that imposed upon distilled spirits.

303. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia, and other spiritu beverages or bitters of all kinds, containing spirits, and not specially provided in this section, two dollars and sxty cents per proof gallon.

304. No lower rate or amount of duty shall be levied, collected and paid brandy, spirits, and other spirituous beverages than that fixed by law for the descr tion of first proof; but it shall be increased in proportion for any greater stren than the strength of first proof, and all imitations of brandy or spirits or wi imported by any names whatever shall be subject to the highest rate of duty provi for the genuine articles respectively intended to be represented, and in no case 1 than one dollar and seventy-five cents per gallon.

305. Bay rum or bay water, whether distilled or compounded, of first proof, in proportion for any greater strength than first proof, one dollar and seventycents per gallon.

306. Champagne and all other sparkling wines, in bottles containing each more than one quart and more than one pint, nine dollars and sixty cents

dozen; containing not more than one pint each and more than o Champagnes. half pint, four dollars and eighty cents per dozen; containing o half pint each or less, two dollars and forty cents per dozen; bottles or other vessels containing more than one quart each, in addition to n dollars and sixty cents per dozen bottles, on the quantity in excess of one quart, the rate of three dollars per gallon; but no separate or additional duty shall be lev on the bottles.

cent

307. Still wines, including ginger wine or ginger cordial, vermuth and 1 wine or sake, and similar beverages not specially provided for in this section, casks or packages other than bottles or jugs, if containing fourteen per or less of absolute alcohol, forty-five cents per gallon; if containing more than fo teen per centum of absolute alcohol, sixty cents per gallon. In bottles or jugs, case of one dozen bottles or jugs, containing each not more than one quart and m than one pint, or twenty-four bottles or jugs containing each not more than one p one dollar and eighty-five cents per case; and any excess beyond these quanti found in such bottles or jugs shall be subject to a duty of six cents per pint or fr tional part thereof, but no separate or additional duty shall be assessed on the bot or jugs: Provided, That any wines, ginger cordial or vermouth imported contain more than twenty-four per centum of alcohol shall be classed as spirits and pay d accordingly: And provided further, That there shall be no constructive or other all ance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spir Wines, cordials, brandy, and other spirituous liquors, including bitters of all kin and bay rum or bay water, imported in bottles or jugs, shall be packed in packa containing not less than one dozen bottles or jugs in each package, or duty shall paid as if such package contained at least one dozen bottles or jugs, and in ad tion thereto, duty shall be collected on the bottles or jugs at the rates which wo be chargeable thereon if imported empty. The percentage of alcohol in wines fruit juices shall be determined in such manner as the Secretary of the Treas shall by regulation prescribe.

308. Ale, porter, stout and beer, in bottles or jugs, forty-five cents per g lon, but no separate or additional duty shall be assessed on the bott Ales. or jugs; otherwise than in bottles or jugs, twenty-three cents gallon.

309. Malt extract, fluid, in casks, twenty-three cents per gallon; in bottles jugs, forty-five cents per gallon; solid or condensed, forty-five percentum

valorem.

310. Cherry juice and prune juice, or prune wine, and other fruit juices, fruit syrup, not specially provided for in this section, containing no alcohol or more than eighteen per centum of alcohol, seventy cents per gallon; if contain more than eighteen per centum of alcohol, seventy cents per gallon and in addit thereto two dollars and seven cents per proof gallon on the alcohol contai therein.

311. Ginger ale, ginger beer, lemonade, soda water, and other similar bevera containing no alcohol, in plain green or colored, moulded or pressed, glass bott containing each not more than three-fourths of a pint, eighteen cents per dozen; c taining more than three-fourths of a pint each and not more than one and one-h pints, twenty-eight cents per dozen; but no separate or additional duty shall be asses on the bottles; if imported otherwise than in plain green or colored, moulded or press glass bottles, or in such bottles containing more than one and one-half pints each, fi cents per gallon, and in addition thereto duty shall be collected on the bottles, or ot coverings, at the rates which would be chargeable thereon if imported emp Beverages not specially provided for containing not more than two per centum alcohol shall be assessed for duty under this paragraph.

312. All mineral waters and all imitations of natural mineral waters, and artificial mineral waters not specially provided for in this section, in bottles Mineral Waters.

jugs, containing not more than one pint, twenty cents per do bottles. If containing more than one pint and not more th one quart, thirty cents per dozen bottles; if imported in bott or in jugs containing more than one quart, twenty-four cents per gallon. If i ported otherwise than in bottles or jugs, eight cents per gallon; and in addit thereto, on all of the foregoing, duty shall be collected upon the bottles or ot containers at one third of the rates that would be charged thereon if impor empty or separately.

« SebelumnyaLanjutkan »