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xceeding the length used terefor, twelve per centum ad valorem; on anvils and anchors, and all parts hereof, manufact red in whole or in part, two ens per pound; on iron cables or cha ns, or parts thereof, manufactured in whole or in part, three cents per pound; and no drawback shall be allowed on the exportation of iron cables or parts thereof; on mille auks and mons of rough icon, four cents per pound; on mill saws, one dollar each; on blacksmith's ammers and sledges, two and a half cents per pound; on auske's, one dollar and fifty cents per stand; on rifles, two dul ars and fifty cents each; on all other fire-arms, thirty per centum ad valorem.
Tenth. On axes, adzes, hatchets, drawing knives, cutting knives, sickles or reaping hooks, sythes, spades, shovels, squares of iron or steel, plated brass and polished steel saddlery, coach and harness furniture, of all descrip tions, steelyards and scalebeams, socket chisels, vices and screws of iron, called woodscrews, thirty per centum ad valorem; on common tinned and japanned saddlery of all desc iptions, ten per centum ad valorem: Provided, That said articles shall not be imported at a less rate of duty than would have hen chargeable on the material constituting their chief value, if imported in an unmanufactured state.
Eleventh On steel, one dollar and fifty cents per one hundred and twelve pounds.
Twelfth. On japanned wares of all kinds, on plated wares of all kinds, and on all manufactures, not othew se specified made of brass, iron, steel, pewter, or in, or of which either of these metals is a component material, a uty of twenty-five per centum ad valorem: Provided, Thai al article manufactured in whole of shee, rod, hoop, bolt, or bariron, or of iron wire, o of which sheet, rod, hoop, bolt, or bar iron, or iron wire, shall co stitute the greatest weight, and which are not otherwise specified, shall pay the same duty per pound that is charged by this act on sheet, rod. hoop, bolt, o bar iron, o on iron wire, of the same number, respectively Provided also, That the said last mentioned rates shall not be less han the said duty of twentyfive per centum ad valorem
Thirteenth. That all scrap and old iron shall pay a duty of twelve dollars and fifty cents per ton; that nothing shall be deemed old iron that has not been in actual use, and fit only to be re manufactured; and all pieces of iron, except old, of more than six inches in length, or of sufficient length to be made into spikes and bolts, shall be rated as bar, boat, rod, or hoop iron, as the case may be, ad pay duty accordingly; all manufactures of iron, partly fin shed, shall pay the same rate of duty as if entirely finished; all vessels of cast iron, and all castings of iron, with handles, rings, hoops, or other addition of wrought iron, shall pay the same rates of duty as if made entirely of cast iron
Fourteenth On unmanufactured hemp, forty dollars per ten; sail duck, fifteen per centum ad valorem); and on coton bagging, three and a halt cents a square yard, without regard to the weight or width of the article: On felts or ha bodies made wholly, or in part of wool, eighteen cents each.
Fifteenth. On all manufactures of silk, or of which silk shall be a compo. ment pat, coming from beyond the Cap of Good Hope, ten per centum ad valorem, and on all other manufactures of sick, or of which silk is a component part, five per centum ad valorem, except sewing silk, which shall be forty per centum ad valorem.
Sixteenth. On brown sugar and sirup of sugar cane, in casks, two and a half cents per pound; and on white clayed sugar, three and one-third cents per pound.
Seventeenth On salt, ten cents per fifty-six pounds.
Eighteenth On o'd and scrap lead, two cents per pound.
Nineteenth On teas of a kinds, imported from places this side of the Cape of Good Hope, or in vessels other than those of the United States, ten cents per ound
Twentieth. On slates of all kinds twenty-five per centum ad valorem.
Twenty-first. On window glass not above eight by ten inches in size, three dollars per hundred square feet; not above ten by twelve inches, three dollars and fifty cents per hundred square feet; and if above ten by twelve inches, four dollars per hundred square feet: Provided, That all window glass imported in plates, uncut, shall be charged with the highest rates of duty hereby imposed. On all apothecaries' vials and bottles, exceeding the capacity of six and not exceeding the capacity of sixteen ounces each, two dollars and twenty-five cents the groce; ali perfumery and fancy vials and bottles, not exceeding the capacity of four ounces each, two dollars and fifty cents the groce; and those exceeding four ounces, and not exceeding sixteen ounces each, three dollars and twenty-five cents the groce: on all wares of cut glass not specified, three cents per pound, and thirty per centum ad valorem: on black glass bottles not exceeding one quart, two dollars per groce on black glass bottles exceeding one quart, two dollars and fifty cents per groce, on demijohns, twenty-five cents each, and on all other articles of glass not specified, two cents per pound, and twenty per centum; on paper hangings, forty per centum: on all Leghorn hats or bonnets, and all hats or bonnets of straw, chip, or grass, and all flats, braids, or plai's for making hats for bonnets, thirty per centum: on the following articles twelve and a half per centum ad valorem, namely, whalebone, the product of foreign fishing, raw silk, and dressed fuis; and on the following articles twenty-five per centum ad valorem, namely, boards, plauks, and walking canes and sticks, frames or sticks for umbrellas and parasols, and all manufactures of wood not otherwise specified; copper vessels, and all manufactures of copper, not otherwise specified; all manufactures of hemp or flax, except yarn and cordage, tarred and untarred, ticklenburgs, osnaburgs, and burlaps. not otherwise specified; fans, artificial flowers, ornamental feathers, ornaments for head dresses, caps for women, and millinery of all kinds; comfits and sweet meats of all kinds, preserved in sugar or brandy, umbrellas and parasols of whatever materials made; parchment and vellum, wafers and black lead pencils, and brushes of all kinds. And on the following articles thirty per centum ad valorem, viz: cabinet wares; hats, and caps of fur, leather, or wool; leather, whips, bridles, saddles, and on all manufactures of leather not otherwise specified; carriages and parts of carriages, and blank books; on boots and bootees, one dollar and fifty cents per pair; shoes of leather, other shoes and slippers of prunella, stuff, or nankin; also, porcelam, china, stone, and earthen ware; musical instruments; and manufactures of marble, shall pay the present rates of duties.
Twenty-second. On olive oil, in casks, twenty cents a gallon.
Twenty third. On the wines of France, namely, red wines, in casks, six cents a gallon; white wines, in casks, ten cents a gallon, and French wines of all sorts in bottles, twenty-two cents a gallon; until the third day of March, eighteeen hundred and thirty-four; and from and after that day onehalf of those rates respectively; and on all wines other than those of France one-half of their present rates of duty, respectively, from and after the day last aforesaid, Provided, That no higher duty shall be charged under this ac or any existing law on the red wines of Austria than are now or may be, by this act levied upon red wines of Spain when the said wines are imported in cask. Twenty-fourth. On the following articles and ad valorem duty of fifteen per cenum, namely, barley, gra-s or straw baskets, composition, wax, or amber beads; all other beads not otherwise enumerated, lamp black; digo bleached and unbleached linens; shell or paper boxes, hair bracelets, hair not made up for head dresses, bricks, paving tiles, brooms of hair or palo leaf, cashmere of Thibet, down of all kinds, feathers for beds.
Twenty-fifth All articles not herein specified, either as free or as liable to a different duty, and which, by the existing laws, pay an ad valorem duty higher than fifteen per centum, to pay an ad valorem duy of fifteen per cenum, from and after the said third day of March, one thousand eight hundred} and thirty-three.
SEC. 3. And be it further enacted, That, in addition to the articles exempted from duty by the existing law, the following articles, imported from and after the third day of March, one thousand eight hundred and thirty-three. shall be exempted from duty; that is to say, teas of all kinds imported from China or other places east of the Cape of Good Hope, and in vessels of the United States, coffee, cocoa, almonds, currants, prunes, figs, raisins in jars and boxes, all other raisins, black pepper, ginger, mace, nutmegs, cinnamon, cassia, cloves, pimento, camphor, crude saltpetre, flax unmanufactured, quicksilver, opium, quills unprepared, tin in plates and sheets, unmanufactured marble, argol, gum arabic, gum senegal, epaulettes of gold and silver, lac dye, madder, madder root, nuts and berries used in dying, saffron, turmeric, woad or pastel; aloes, ambergris, Burgundy pitch, bark, Peruvian, cochineal, capers, chamomile flowers, coriander seed, cantharides, castanas, catsup, chalk, coculus indicus, coal, dates, filberts, filtering stones, frankincense, grapes, gamboge, hemlock, henbane, horn plates for lanthorns, ox horns, other horns and tips, India rubber, ipecacuanha, ivory unmanufactured, juniper berries, musk, nuts of all kinds, olives, oil of juniper, paintings and drawings, rattans unmanufactured, reeds unmanufactured, rhubarb, rotien stone, tamarinds, tortoise shell, tin foil, shellac, sponges, sago, lemons, limes, pine apples, cocoa nuts and shells, iris or orris root, arrow root, bole animoniac, colombo root, anno to, annise seed, oil of annise seed, oil of cloves, cummin seed, sarsaparilla, balsam tolu, assafœtida, ava root, alcornoque, canella alba, cascarilla, haerlem oil, hartshorn, manna, senna, tapioca, vanilla beans, oil of almonds, nux vomica, amber, platina, busts of marble, metal or plaster, casts of bronze or plaster, strings of musical instruments, flints, kelp, kermes, pins, needles, mother of pearl, hair unmanufactured; hair pencils, Bazil paste, ta tar crude, vegetables such as are used principally in dyeing and in composing dyes, weld, and all articles used principally for dyeing, coming under the duty of twelve and a half per centum, except bichromate of potash, prussiate of potash, chromate of potash, and ni rate of lead, aquafortis, and tartaric acids; all other dyeing drugs, and materials for composing dyes, all other medicinal drugs, and all articles not enumerated in this act nor the existing laws, and which are now liable to an ad valorem duty of fifteen per centum, except tartar emetic and Rochelle salts, sulphate of quinine, calomel and corrosive sublimate, sulphate of magnesia, glauber salts: Provided, Tha nothing in this act contained shall be so construed as to reduce the duties upon alum, copperas, manganese, muriatic or s lphuric acids refined salt petre, blue vitriol, carbonate of soda, red lead, white lead or litharge, sugar of lead or combs
SEC. 4 And be it further enacted, That, from and after the third day of March aforesaid, so much of any act of Congress as requires the addition of en or twenty per centum to the cos or value of any goods, wares, or merchandise in estimating the duty thereon, or as imposes any duty on such addition, shall be repealed.
SEC. 5. And be it further enacted, That from and after the third day of March aforesaid, where the amount of duty on merchandise, except wool, manufactures of wool, or of which wool is a component part, imported into the United States, in any ship or vessel, on account of one person only, or of several persons join ly interested, shall not exceed two hundred dollars, the same shall be paid in cash, without discount; and if it shall exceed that sum, shall, at the option of the importer or importers, be paid or secured to be paid, in the manner now required by law, oue-half in three, and one half in six calendar months; and that, from and after the said third day March, s0 much of the sixty second section of the act entitled "An act to regulate the collection of duties on imports and tonnage,' "* approved the second day of March, one thousand seven hundred and ninety-nine, as authorizes the deposite of teas under the bond of the importer or importers, shall be repealed
Laws of the United States, Vol. 3, Chapter 128, page 136.
an that s mu of any existing law as requires teas, when imported in vesses of the United ates, from places beyond the Cape of Good Hope, to be weighed, marked and certified, shall be and the same is hereby repealed. SEC 6 And be it further enacted, That, from and after the third day of March aforesaid, the duties on ati wool, manufactures of wool, or of which wool is a component part, shail be paid in cash, without discount, or, at the option of the importer, be placed in the public stores, under bond, at his risk, subject to the payment of the customary storage and charges, and to the payment of interest at the rate of six per centum per annum while so stored: Provided, That the duty on the articles so stored shall be paid one-half in three, and one half in six-months from the date of importation: Provided, also, That if any instalment of duties be not paid when the same shall have become due, so much of the said merchandise as may be necessary to discharge such instalment shall be sold at public auction, and retaining the sum necessary for the payment of such instalment of the duties, together with the expenses of safe keeping and sale of such goods, the overplus, if any, shall be returned by the collector to the importer or owner, or to his agent or lawfu! representative: And provided also, That the importer, owner, or consiguee of such goods, may, at any time after the deposite shall have been made, withdraw the whole or any part thereof, on paying the duties on what may be withdrawn, and the customary storage and charges, and of interest.
SEC 7. And be it further enacted, That in all cases where the duty which now is, or hereafter may be imposed on any goods, wares, or merchandise imported into the United States, shall by law, be regulated by, or be directed to be estimated or levied upon, the value of the square yard, or of any other quantity or parcel thereof; and in all cases where there is or shall be imposed any ad valorem rate of duty on any goods, wares, or merchandise imported into the United States, it shall be the duty of the collector within whose district the same shall be imported or entered, to cause the actual value thereof, at the time purchased, and place from which the same shall have been imported into the United States, to be appraised, estimated, and ascertained and, the number of such yards, parcels, or quantities, and such actual value of every of them, as the case may require; and it shall in every such case, be the duty of the appraisers of the Unied States, and every of them, and every other person who shall act as such appraiser, by all the reasonable ways or means in his or their power, to ascertain, estimate, and appraise the true and actual value, any invoice or affidavit there to to the Contrary notwithstanding, of the said goods, wares, and merchandise, at the time purchased, and place from whence the same shall have been imported into the United States, and the number of such yards, parcels, or quantities, and such actual value of every of them as the case may require; and all such goods, wares, and merchandise, being manufactures of wool, or whereof wool shall be a component part, which shall be imported into the United States in an unfinished condition, shall, in every such appraisal, be taken, demed, and estimated by the said appraisers, and every of them, and every person who shall act as such appraiser, to have been, at the time purchased, and place from whence the same were imported into the United States, of as great actual value as if the same had been entirely finished: Provided, That in all cases where any goods, wares, or merchandise, subject to ad valorem duty, or whereon the duty is or shall be by law regulated by, or be directed to be estimated or levied upon, the value of the square yard, or any other quantity or parcel thereof shall have been imported into the United States from a country other than that in which the same were manufactured or produced, the appraisers shall value the same at the current value thereof at the time of purchase, before such last exportation to the United States, in the country where the same may have been originally manufactured or produced.] SEC 8 And be it further enacted, That it shall be lawful for the appraisers to cail before them, and examine, upon oath, any owner, importer, consignee,
or other person, touching any matte, or thing which they may deem ma rial in ascertaming the true value of any merchandise imported, a d to require the production on oath, to the collector, or to any permanent appraiser, of any itters, accounts, or invoices, in his possession, relating to the same, for which purpose, they are hereby authorized to administer oaths. And if any person so called shall tail to attend, or shall decime to auswer, or to produce such papers when so requi ed, he shall torfeit and pay to the United States filly dollars; and if such person be the owner, importer, or consignee. the appraisement which the said appraisers may make of the goods, wares, or merchandise, shall be final and conclusive, any act of Congress to the jcontrary notwithstanding. And any person who shall swear falsely on such examination, shall be deemed guilty of perjury; and if he be the owner, imporier, or consignee, the merchandise shall be forfeited.
SEC. 9. And be it further enacted, That it shall be the duty of the Secretary of the Treasury, under the direction of the President of the United States, from time to time, to establish such rules and regulations, not inconsistent with the laws of the United S ates, as the President of the United States shall think proper, to secure a just, faithful, and impartial appraisal of all goods, wares, and merchandise, as aforesaid, imported into the United States, and just and proper entries of such actual value thereof, and of the square yards, parcels, or other quantities, as the case may require, and of such actual value of every of them; and it shall be the duty of the Secretary of the Treasury to report all such rules and regulations, with the reasons therefor, to the then next session of Congress.
SEC 10. And be it further enacted, That an addition of ten per centum shall be made to the several rates of duties by this act imposed, in respect to all goods, wares, and merchandise, on the importation of which, in American or foreign vessels, a specific discrimination has not already been made, which, from and after the third day of March aforesaid, shall be imported in ships or vessels not of the United States: Provided, That this additional duty shall not apply to goods, wares, and merchandise which shall be imported after said day in ships or vessels not of the United States, entitled by treaty, or by an act or acts of Congress, to be entered in the ports of the United States, on the payment of the same duties as shall then be paid on goods, wares, and merchandise imported in ships or vessels of the United States.
SEC. 11 And be it further enacted, That there shall be allowed a drawback of the duties by this act imposed, on goods, wares, and merchandise, which shall be imported from and after the said third day of March, upon the exportation thereof within the time and in the manner prescribed in the existing laws at the time: Provided, no drawback shall be allowed on a less quantity of cordage than five tons.
SEC 12. And be it further enacted, That the existing laws at the time shall extend to, and be in force for, the collection of the duties imposed by this act, on good, wares, and merchandise which shall be imported into the United States from and after the said third day of March; and for the recovery, collection, distribution, and remission of all fines, penalties, and forfeitures, and for the allowance of drawbacks by this act authorized, as fully and effectually as if every r gulation, restriction, penalty, forfeiture, provision, clause, matter, and thing in the then existing laws contained, had been inserted in, and re-enacted by this act: and that so much of any act which is contrary to this act, shall be, and the same is hereby repealed
SEC 13. And be it further enacted, That whenever goods composed wholly or in part of wool or cotton, of similar kind, but different quality, are found in the same packages, charged at an averaged price, it shall be the duty of the appraisers to adopt the value of the best article contained in such package and so charged, as the average value of the whole; and that so much of the act entitled "An act for the more effectual collection of the impost duties,'*
*Acts 1st Session, 21st Congress, page 105.