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Penalty on, for not reporting, 2063
.Perique, no tax on sale of, by producer, 2337.
Removing, except in proper packages, or without
stamp; selling unlawfully, etc., 2078.
Removing unlawfully; selling without stamps, or
payment of tax, or giving bond; making false
entries, etc., 2076.

Repealing export tax on, 2335.

Safe of manufactured tobacco, 2071.

Scraps, cuttings, and clippings of, how withdrawn,
2280.

Stamped portions of emptied packages to be de-
stroyed; buying, selling, or using the same, 2080.
Stemmed, n o. p. f., 1130.

Stems, 1129.

Tax, sheriff, or other officer not liable for, as deal-
er, 2271,

Tax, purchaser at sheriff's sale not liable for, 2271.
Tax on, 2269.

Tax on, when sold without stamp, to be estimated,

2075.

Tax on manufactured, and on snuff, 2072 to 2074.
Tax on dealers in, 2270.

Tobacco tax, how collected when not stamped,
2279.

To whom dealers in leaf may sell, 2059.
Unmfd., n. o. p. f., 1132.

Who are dealers in leaf, and tax on, 1960.

Who are dealers in tobacco, and tax on, 2063.
Who are manufacturers, and tax on, 2062.

Who are manufacturers of cigars, and tax on, 2063.
Toilet-waters, 1268.

Tonka, Tonqua, or Tonquin beans, 1781.

Tonnage duties, discriminating, 2119 to 2123.
Tools of trade, 1793.

Tooth-pastes and washes, 1268.

Tortoise-shell, unmfd., 1782.

Toys, 1439.

Trace-chains, 1018.

Trade-marks, registry of, 2315.

TRANSIT.

proof of, 2316.

may consist of what, 2316.
certificate of registry, 2317.
evidence of, 2317, 2320.

period of registry, 2318.

renewal of registry, 2318.

fee for registry, 2319.

suit for wrongful use of, 2320.

no suit when used in unlawful busi-
ness, 2321.

fraudulently obtaining, liability for,

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Baggage and personal effects, 1837.

Provisions for, under treaty of Washington, 1856.

of goods in bond, through Mexico and British
Provinces, 1967 to 1970.

Transportation, see Immediate transportation.

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n. o. p. f., 1440.

Twist, composed of mohair and silk, 1109.
Ultramarine, 1362.
Umber, 1363.

Umbrella-sticks, crude, 1787.

-sticks and frames, 1445.
Umbrellas, and parts thereof, 914, 1444, 1445.
Uranium, oxide of, 1788.
Vaccine virus, 1566.
Vanilla plants, 1492.
Vandyke brown, 1364.
Varnish, 1446.

Vases, platinum, 1713.

Vegetable ivory, unmfd., 1638.

substances used for cordage, 960

Vegetables, for dyeing, 1497.

Hawaiian, 2233,
n. o. p. f., 1091.
prepared, 1092.

Veils, silk, 1111.
Vellum, 1447.
Velvet, painted, 1448.
printed, 1448.
cotton, 931.
Velvets, part silk, 1110.
Venetian red, 1366.
Venice turpentine, 1789.
Verdigris, 1790.
Vermicelli, 1660, 2178 b.
Vermilion, 1366.
Vermuth, 987.
VESSELS.

Cast-iron, 1030.

Definition of term, master of, 1826.

Discriminating duties on importations by vessels
not of United States, 911.

Equipments and repairs, duties on, 2040.

Materials for building and repairing, 1813, 1814.
Necessary repairs, refund of duty on, 2040.

No fee for enrolling or licensing certain, 2291.
Flatboat not enrolled, registered or licensed, 2291.
Barge not enrolled, registered or licensed, 2291.
On Mississippi River, need not enter and clear, 2221.
Restrictions as to importations by foreign, 906, 907.
Spanish, arriving in distress, provisions as to, 1859.
Vestings, silk, 1111.

Vinegar, 1093.

Vitriol, white, 1449.
Wafers, 1791.

Wagon-blocks, 1137.

Walnuts. 1275.

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n. o. p. f., 1450.

silk, 1753.

for the manufacture of paper,

Waste-bagging, 1723.

Waste-rope. 1723.

Watches, 916.

1723.

foreign, restrictions upon importation of
certain, 905.

and parts of, 1451.

Watch-chains, silk, 1111.

cases, 1451.

materials, 1451.

movements, 1451.
jewels, 1396.

Water-colors, 1365.

moist, 1366.

Treaty of Washington, terminating portion of, 2355 to Water-proof cloth, 1179.

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Claimants of compensation for detective services, Xylonite, 1802.

may be, 870.

Woad, 1795.

Wood-ashes, 1796.

lye of, 1796.

Wood, Brazil-, 1519.

box-, 1798.

cabinet, unmfd., 1798.

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cedar, 1798.

lance-, 1798.

lignum-vitæ, 1798.

mahogany, 1798.

mfs. of, n o. p. f., 1147.
unmfd., n. o. p. f., 1148.

for the mf. of paper, 1797.
poplar, 1797.

Xylotile, 1802.
Yarns, 1803.

coir, 1553.

cotton, 927.

flax or linen, 961.

hemp, 971.

jute, 977.

woollen, 1163.

worsted, 1163.

Yeast-cakes, 1804.

Yorktown, port and district of, 2296.

Zaffer, 1805.

Zinc, in blocks or pigs, 1048.

oxide of, dry, 1367.

oxide of, ground in oil, 1367.
in sheets, 1049.

sulphate of, 1449.

TARIFF ACT OF MARCH 3, 1883, AND SUBSEQUENT

СНАР.

ACTS.

MARCH 3, 1883.

(U. S. STATUTES AT LARGE, VOL. XXII., p..)

-An Act to reduce Internal Revenue Taxation, and for other purposes.

SEC. 6. That on and after the first day of July, eighteen hundred and eightythree, the following sections shall constitute and be a substitute for Title thirtythree of the Revised Statutes of the United States:

TITLE XXXIII.

DUTIES UPON IMPORTS.

* SEC. 2502. There shall be levied, collected, and paid upon all articles imported from foreign countries, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules, respectively prescribed, namely:

SCHEDULE A-CHEMICAL PRODUCTS.

1. Glue, twenty per centum ad valorem. (1288.)

2. Beeswax, twenty per centum ad valorem. (1202.)

3. Gelatine and all similar preparations, thirty per centum ad valorem. (1285.)

4. Glycerine, crude, brown or yellow, of the specific gravity of one and twenty-five hundredths or less at a temperature of sixty degrees Fahrenheit, not purified by refining or distilling, two cents per pound. (1289.)

5. Glycerine, refined, five cents per pound. (1289.)

6. Fish-glue or isinglass, twenty-five per centum ad valorem. (1636.)

7. Phosphorus, ten cents per pound. (1816.)

8. Soap, hard and soft, all which are not otherwise specially enumerated or provided for in this act, and castile soap, twenty per centum ad valorem. (1421.)

9. Fancy, perfumed, and all descriptions of toilet soap, fifteen cents per pound. (1421.)

For convenient reference, the editor, at the suggestion of the Treasury Department, has conformed his numeration of the paragraphs in this act to that of the tariff pamphlet recently published by the Department. But as there are some ten or twelve pertinent sections in this act, which precede, and are not included in the numeration of the pamphlet, he found that in order to avoid the alternative of double numerations or the introduction of other designations or marks of distinction, and consequent confusion in the references of his general schedule, as well as to preserve intact the long-tried plan of his book now familiar to the whole customs service, it would be necessary to transpose these sections, and to group them as appropriately as possible with their related sections following the "Free List;" giving, of course, in addition to the consecutive numbers of the paragraphs, the proper statutory number of each section. The numbers at the end, or in the body of paragraphs, refer to paragraphs in Part I., unless otherwise indicated by the addition of the word "post," or letter "p."

10. Sponges, twenty per centum ad valorem. (1423.)

11. Sumac, ground, three-tenths of one cent per pound, and sumac extract, twenty per centum ad valorem. (1361.)

12. Acid, acetic, acetous, or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, two cents per pound; exceeding the specific gravity of one and forty-seven one-thousandths, ten cents per pound. (1182.)

13. Acid, citric, ten cents per pound. (1182.)

14. Acid, tartaric, ten cents per pound. (1182.)

15. Camphor, refined, five cents per pound. (1226.)

16. Castor beans,* or seeds, fifty cents per bushel of fifty pounds. (1231.) 17. Castor oil, eighty cents per gallon. (1344.)

18. Cream of tartar, six cents per pound. (1256.)

19. Dextrine, burnt starch, gum substitute, or British gum, one cent per pound. (1292)

20. Extract of hemlock, and other bark used for tanning, not otherwise enumerated or provided for in this act, twenty per centum ad valorem. (1816.) 21. Glucose, or grape sugar, twenty per centum ad valorem. (1816.)

22. Indigo, extracts of, and carmined, ten per centum ad valorem. (1354.) 23. Iodine, resublimed, forty cents per pound. (1313.)

24. Licorice, paste or roll, seven and one-half cents per 'pound; (1323.) licorice juice, three cents per pound. (1324.)

25. Oil of bay-leaves, essential, or bay rum essence or oil, two dollars and fifty cents per pound. (1345.)

26. Oil, croton, fifty cents per pound. (1344.)

27. Oil, flaxseed or linseed, and cotton-seed oil, twenty-five cents per gallon, seven and one-half pounds weight to be estimated as a gallon. (1344.)

28. Hemp-seed oil and rape-seed oil, ten cents per gallon. (1344.)

29. Soda and potassa, tartrate, or rochelle salt, three cents per pound. (1406.)

30. Strychnia, or strychnine, and all salts thereof, fifty cents per ounce. (1430-1.)

31. Tartars, partly refined, including lees crystals, four cents per pound. (1191.)

32. Alumina, alum, patent alum, alum substitute, sulphate of alumina, and aluminous cake, and alum in crystals or ground, sixty cents per hundred pounds. (1187.)

33. Ammonia, anhydrous, liquefied by pressure, twenty per centum ad valorem. (1332, or 1412.)

34. Ammonia aqua, or water of ammonia, twenty per centum ad valorem. (1332.)

35. Ammonia, muriate of, or sal-ammoniac, ten per centum ad valorem. (1188.)

36. Ammonia, carbonate of, twenty per centum ad valorem. (1188.) 37. Ammonia, sulphate of, twenty per centum ad valorem. (1188.)

38. All imitations of natural mineral waters and all artificial mineral waters, thirty per centum ad valorem. (1336.)

39. Asbestos, manufactured, twenty-five per centum ad valorem. (1192.) 40. Baryta. sulphate of, or barytes, unmanufactured, ten per centum ad valorem. (1198.)

41. Baryta, sulphate of, or barytes, manufactured, one-fourth of one cent per pound. (1198.)

42. Refined borax, five cents per pound. (1211.)

If the beans are in the pod, an allowance may be made for the weight of the pods as tare. (Feb. 23, 1870. San. Fran.)

"All extracts of indigo classified as 'carmined."" (April 4, 1865, N. Y.)

Certain jars containing carbonate of ammonia, which was rated at 20 per centum, were held to be properly placed at 25 per centum as "common earthenware," separately; the jars appearing in the invoice as a separate item of the cost. (October 9, 1866. S. & Co.) But contra (Dec. 18, 1868, N. Y., S. S., 303), Sulphate of ammonia is not crude ammonia. (Feb. 11, 1871. Phila.)

43.

a. Pure boracic acid, five cents per pound; (1454.)

b. commercial boracic acid, four cents per pound; (1454.)
c. borate of lime, three cents per pound; (1515.)

d. crude borax, three cents per pound. (1516.)

44. Cement, Roman, (1407.) Portland, and all others, twenty per centum ad valorem. (1816.)

45. Whiting and Paris white, dry, one-half cent per pound; (943.) ground in oil, (944.) or putty, (1398.) one cent per pound.

46. Prepared chalk, precipitated chalk, (942.) French chalk, red chalk, (941.) and all other chalk preparations which are not specially enumerated or provided for in this act, twenty per centum ad valorem. (942.)

47. Chromic acid, fifteen per centum ad valorem. (1182.) 48. Chromate of potash, three cents per pound. (2178.)

49. Bi-chromate of potash, three cents per pound. (2178.)

50. Cobalt, oxide of, twenty per centum ad valorem. (1241.)

51. Copper, sulphate of, or blue vitriol, three cents per pound. (1449.)

52. Iron, sulphate of, or copperas, three-tenths of one cent per pound. (1250.)

53. Acetate of lead, brown, four cents per pound. (1181.)

54. Acetate of lead, white, six cents per pound. (1181.)

55. White lead, when dry or in pulp, three cents per pound; (1358.)

56. When ground or mixed in oil, three cents per pound. (1358.)

57. Litharge, three cents per pound. (1358.)

58. Orange mineral, and red lead, three cents per pound. (1358.)

59. Nitrate of lead, three cents per pound. (1318.)

60. Magnesia, medicinal, carbonate of, five cents per pound. (1327.)

61. Magnesia, calcined, ten cents per pound. (1327.)

62. Magnesia, sulphate of, or Epsom salts, one-half of one cent per pound. (1412.)

Potash:

63. Crude, (1816.) carbonate of, or fused, (908, 1408.) and caustic pot

ash, twenty per centum ad valorem. (1816.)

64. Chlorate of, three cents per pound. (1395.)

65. Hydriodate, iodide and iodate of, fifty cents per pound. (1395.)

66. Prussiate of, red, ten cents per pound. (1395.)

67. Prussiate of, yellow, five cents per pound. (1395.)

68. Nitrate of, or saltpetre, crude, one cent per pound. (1411.)

69. Nitrate of, or refined saltpetre, one and one-half cents per pound. (1411.)

70. Sulphate of, twenty per centum ad valorem. (1816.)

Soda:

71. Soda-ash, one quarter of one cent per pound. (1409.)

72. Soda, sal, or soda crystals, one quarter of one cent per pound. (1409.) 73. Bi-carbonate of, or super-carbonate of, and saleratus, calcined or pearl ash, one and one-half cents per pound. (1408.)

74. Hydrate or caustic, one cent per pound. (1422.)

75. Sulphate, known as salt cake, crude or refined, or nitre cake, crude or refined, and Glauber's salt, twenty per centum ad valorem. (1412, 1422.)

76. Soda, silicate of, or other alkaline silicate, one-half of one cent per pound. (1422.)

Sulphur:

77. Refined, in rolls, ten dollars per ton. (1214.)

78. Sublimed, or flowers of, twenty dollars per ton. (1432.)

79. Wood-tar, ten per centum ad valorem. (1435.)

80. Coal-tar, crude, ten per centum ad valorem. (1435.)

81. Coal-tar, products of, such as naphtha, benzine, benzole, dead oil, and pitch, twenty per centum ad valorem. (1344.)

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