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xceeding the length ured t erefor, twelve per centum ad valorem ; on aovils und anchors, and all parts bereol, manufacı red in whole or in part, two lenis per pound; on iron cables or cha ns, or paris thereof, manufactured in u bole' ur in wiri, thier cents per pound; and no diawback shall be allowed on frie exportation or iron cables or parts thereof; 9. mill cankand millions of » rough iion, four cents per pound; on mill saws, one dollar each ; on backsniith's ramoers and sleuges, two and a half cents per pound; on nruske's. ove dolls and fifty cents per stand; on rifles, two dul ars and fitty rents e:ch; on all other fire-arms, i hirty per centum ad valorem.
Tenth. On Xos, auzes, hatclieis, drawing knives, culling knives, sickles or repiig hooks, siythes, spades, shovels, squares of ironi or steri, plated brass and polished sieel saddlery, coach and barness furniture, of all descripo lions, steelyards and scalebeams, socket cbixels, vices and screws of iron, called woodscrews, thirty per centum ad valorem ; on common tinned and japanned saddlery of all desc iption-, ten per cenuni ad valorem : Provided, That said ailic.es shall not be imported ai a less rate of duty than would have five en chargeable on the material constituting their chief value, if imported in an upanufactured state.
Eveventh On steel, one dollar and fifty cents per one hu..dred and twelve pounds.
Twelfth. On japanned wares of all kinds, on plated wares of all kinds, and on all manufactures, no othe: wise specified made of brass, iron, tel, pewter, or in, or of which either of these metals is a componeni material, a Buty of iwenty-five percentum ad valorem : Provided, Thai ali article manufactured in whole of sheel, rod, hoop, bolt, or bariron, or of iron wire, oi of which shorei, rod, hoop, bois, or bar iron, or iron wire, shall costiuie the greatest weight, and which are not otherwise specified, shall pay the same duny per pound that is charged by this act on sleei, rod, hooji, bolt, ou bar iron, o on iron wire, of the same number, respectively Provided also, That the said last mentioned rats shall not be less ihan the said duly of twenty. five per centuin ad valorem
Thirteenth. That all scrap and old iron shall pay a duty of twelve dollars and filiy cenis per ton; that nothing shall be deemed old iron thai bas not brew in actualme, and fit only to be re manufactured ; and all pieces of iron, except old, of more than six inchies in length, or of sufficient length 10 be made into spikes and bolts, shall be rated as bar, boit, rod, or hoop iron, as the case may be, ad pay duty accordingly; all niai ufactures of iron, parily fin shed, shall pay the same rate: of duty as if entirely finished; al 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 is nade entirely of cast iron
Fourteenth On unmanufactured hemp, forty dollars per ton; sail duck, fifteen per centum ad valorenı ; and on coton bagging, three and a lialt cents a square yard, without regard in the weiglie or wid.h of the article: On felts or har bodies made wholly, or in part of wool, eigbreen cents each.
Fifteenth. On all manufactures of silk, or of which silk shall be a compo. weni pa i, coming from beyond the Cap: of Good Hope, len per centum ad valorem, and on all other manufactures of si'k, or of which silk is a conpopent part, five per centum ad valorem, except sewing silli, which shall be Sorry per centum ad valorim.
Sixteenth, 0. 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 Onsalt, ten cents perfifty-six pounds.
Nineteenth On teas of a'd kinds, imported from places this side of the Cape of Good Hope, or in vessels other than those of the United States, ten cenis per ound
Twe: tieth. On slates of all kiads.swrnty-five per centum ad valorem.
Twenty-first. On window glass not abuve 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 is above ten by iwelve inches, four dollars per hundred square feet : Provided, That all wii.dow glass imported in plates, uncut, shall be charged with the highest rates of duiy hereby imposed. On all apothecaries' vials and botiles, exceeding the capacity of six and not exceeding the capacity of sixteen ounces each, two dollars and twenty-five cents the groce; ili perfumery and fancy vials and boitles, not exceeding the capacity of four ounces each, iwo dollars and fitty 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 wot exceeding oné quart, two dollars per groce: on black glass bottles exceeding one quart, two dollars and fifty cents per groce, on demijohns, twenty-five ceots each, and on all other articles of glass got specified, iwo cents per pound, and twenty per centun; on paper bang. ings, forty per centum : 'on all Leghorn hats or bonnets, and all hais or bona nets 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 ball per centum ad valorem, namely, whalebone, the product of foreign fishing, raw silk, and dressed luis; and on the following articles iweniy-five per centum ad valorem, namely, boards, plauks, and walking canes and siicks, frames or sticks for umbrellas and parasols, and all manufactures of wood) not otherwise specified ; copper vessels, and all manufactures of copper, not olherwise specified; all manufactures of hemp or flax, except yarn and cord. age, tarred and untarred, ticklenburgs, osnaburgs, and burlaps. not otherwise sperified; fans, artificial flowers, ornamental feathers, ornaments for head dresses, caps for women, and millivery of all kinds; comfits and sweet meats for all kinds, preserved in sugar or brandy, umbrellas and parasols of what.
ever 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; leath. er, 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 fly cents per pair; shoes of leather, other shoes and slippers of prunella, stuff, or nankin; aiso, porcelain, china, stone, and earthen ware ; musical instruments; and manufactures of marble, shall pay the present rates of duries.
Twenty-second. Ou olive oil, in casks, twenty cents a gallon.
Twenty third. On the wines of France, namely, red wines, in casks, six cemis 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 o: e half of those rajes respectively; and on all wines other than those of Franc.ove-half of their present rates of duty, respectively, from and after the day last a foresiil, Provided, That no higher duty shall be charged under this aci or any existing luw on the red wines of Aust ja han are now or may be, by this act levied upon red wines of Spain when the said wiposare imported in cask.
Twenty-fourth. On the following articles and ad valoremi duty of fifteen per cenum, namery, barley, gra-s or straw baskets, composition, wax, or amber beds; all other beads not otherwise enumerated, lamp black ; indigo bleached and unbleached linens ; shell or paper boxes, hair bracelets, hair Hot made up for head dresses, bricks, paving tiles, brooms of hair or paloi leaf, cashmere of Thilet, down of all kinds, feathers for beds.
Twenty-fifth All articles not herein specified, either as free or as liable to
different duty, and which, by the existing laws, pay an ad valorem dury higher than filtern per centun, io pay an ad valorem duis of filieen per cen. lum, from and after the said third day of March, one thousand eight hundred inù thirty-three.
Sec. 3. And be it fnrther enacted, Thit, in addition to the articles exempt. ed liom duty by the existing law, the following articles, imported from and after the third day of March, one thousand eight hundred and thirıy.three. suall 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, pimenio, campbor, crude saitpetre, fax unuanufactured, quicksilver, opium, quills unprepared, tin in plaies and sheets, unmanufactur. ed marble, argol, gum arabic, guni 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 piich, bark, Peruvian, cochineal, capers, chamomile flowers, coriander seed, cantharides, castanas, cat
sup, chalk, coculos indicus, coial, dates, filberts, filtering stones, frankincense, grapes, gambogę, hemlock, henbane, horo plates for lanthorns, ox horns, other horns and tips, India rubber, i pecacuanha, ivory unmanufactured, juviper berries, musk, nuts of all kinds, olives, oil of juniper, paintings and drawings, ratians unmanufactured, reeds unmanufactured, rhubarb, rotien stone, iamarinds, tortoise shell, tin foil, shellac, sponges, sigo, lemons, limes, pine apples, cocoa nuts and shells, iris or orris root, arrow root, bole animoniac, colombo root, annoito, annise-seed, oil of annise-seed, oil of cloves, cummin seed, sarsaparılla, balsam tolu, assafoetida, ava root, alcornoque, canella alba, cascarilla, haerlem oil, hartshorn, manna, senna, tapioca, vanilla beans, oil of almonds, nux vomica, amber, platina, busts of maible, metal or plaster, casts of bronze or plaster, strings of musical instruments, flints, kelp, kermes, pins, needles, moiher of pearl, hair unmanufactured; hair pencils,
B azil paste, ta tar crude, vegetables such as are used prmcipally 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, excepi bichiomate of potash, prussiate of potash, chromate of potash, and ni rate of lead, aquafortis, and tartarıc acids; all other dyeing drugs, and materials for composing dyes, all other medicinal drugs, and all articles pot 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 salıs, sulphate of qui. nine, calomel and corrosive sublimate, sulphate of magnesia, glauber salts : Provided, Thai no:hing in this act contained shall be so construed as to reduce the duties upon alum, copperas, manganese, muriatic or s Iphu: ic acid 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 af er the third day of March aforesaid, so much of any act of Congress as requires the addition or en or twenty per centum to he cos or value of any goods, wares, or maro chandise in estimating the duty thereon, or as imposes any duty on such ad. Idition, shall be repealed. | Sec. 5. And be it further enacted, That froni 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 Is interested, shall not ex.eed 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 pajd, in the manner now required by law, one-half in three, and one half in six calendar months; and that, from and after the said third day March, 90 much of the sixiy second sertion of the act entitled “ An act to regulate the collection of du'ies on imports and tonnage,"* approved the second day of March, one thousand seren hundred and ninety-nine, as authorizes the deposite of teas under the bond of the importer or importers, shall be re;ealed
* Laws of the United States, Vol. 3, Chapter 128, page 136.
aw. Inut s muut any existing law as requires teas, when imported in vesses of the Vorted sales, from places beyond the Cape of Good Ho, e, to be weighed, marhed and certified, shall be and the same is hereby re. pealed.
Sec 6. And be it further enacted, Thai, from and after the third day of March aforesaid, the duties on all wool, manufactures of wool, or of which wool is a component part, shall be paid in casn, wiihout discount, or, at the opiion of the importer, be placed in the public stores, under bond, at his risk, subject to the payment of ihe customary storage and charges, and to the
payment of interesi a the rate of six per centum per anrum while so stored : Provided, That the duty on the articles so s:ored shall be paid one-half in three, and one ball in six-months from the date of inportaiion: Provided, also, That if any instalment of duties be not paid when the same shall have be one due, so much of the said merchandise as may be necessary to diso charge such instalment shall be sold at public auction, and retaining the sum necessary for the payment of such instalment of the duties, together with ihe expenses of safe keeping nud 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 ihe 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, warts, or merchandise im. ported into the United States, shall hy 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 im. posed 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 actuai value of every of them, as the case may require ; and it shall in every such case, be ihe duty of the appraisers of the Unied States, and every of them, and every other person who shall act as gucli 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 affidavir thereto 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 where of 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 Siates, 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 regula:ed by, or be directed to he 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 eo cail before them, and examine, upon oath, any owner, importer, consignee,
or other person, touching any matte, or thing which tiey may dee ni ma: rial
in a certaming the true value of any merchandise importeil, a d to require tive production on oath, to the coliector, or to any permanent appraiser, of any kiters, accounis, or invoices, in his possession, relating to the same, for wluch purpose, they are liereby authorized to adınínister oaths. And if any person so calleu shall jail to a tend, or shall decime to answer, or to produce such papers when so requi eil, lie shall torfeit and pay to the United States filliy doliais; and if such person be the owner, importer, or consignee. the appraisement which the said appraisers may n.ake of the goods, wares, or inerchandise, shall be final and conclusive, any act of Congress to the comiary wol withstanding. And any person who shall swear falsely on such examination, shall be deemed guiliy of perjury; and if he be the owner, imIporier, or consignee, the merchandise "hall be forfeited.
Sec. 9. And be it further enacted, That it shall be the duty of the Secre’ary of the Treasury, under the direction of the President of the Uited States,
from time to time, to establish such rules and regulations, not inconsistent with the laws of ihe 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 afores vid, inported into the United States, and just and proper entries of such actual value thereof, anu of the square yards, parcels, or other quantities, as the case may require, and of such acLual value of every of thein; and it shall be the duty of the Secretary of the Treasury io 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 raies of duties by this act imposed, in respect to all goods, wares, a.id 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
uot 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 aet or acis of Congress, to be entered in the ports of the United States, on the payment of the same duties as shąll then be paid on goods, wares, and merchandise imported in ships or vessels of the United Sta:es.
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 inported 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 10, and be in force for, the collection of the duties imposed by this act, on goods, wares, and merchandise which shall be imported into the United States from and after the said third day of March ; and for the re. covery, collection, distribution, and remission of all fines, penalties, and for. feitures, and for the allowance of drawijacks by this act authorized, as fully and effectually as if every r gulation, restriction, penalty, forfeiture, provi. sion, clause, matter, and thing in the then existing laws contained, had been Jinserted in, and re-enacted by this act; and that so much of any act which is contrary to this acı, shall be, and the same is hereby repealed
SEC 13. And be it further enacted, That whenever goods comosed wholly or in part of wool or cotton, of similar kind, but different quality, are found liri the same packages, charged at an averaged price, it shall be ihe duty of
the appraisers to adopt the value of the best article contained in such package and so cburged, as the average value of the whole; and that so much of the aci entitled " An act for the more effectual collectio i of the impost duties,'*
*Acts 1st Session, 21st Congress, page 105.