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cluding Frankfort black, and Berlin, Chinese, fig, and wash blue, twenty per centum ad valorem. (1394.)

480. Precious stones* of all kinds, ten per centum ad valorem.† (1396) 481. Rags, of whatever material composed, and not specially enumerated or provided for in this act, ten per centum ad valorem. (1401.)

482. Rattans and reeds, manufactured, but not made up into completed articles, ten per centum ad valorem. (1403)

483.

a. Salt, in bags, sacks, barrels, or other packages, twelve cents per one hundred pounds; (1410.)

b. In bulk, eight cents per one hundred pounds: (1410.)

c. Provided, 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 refunded 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:

d. And provided further, That imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries, and 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;

e. And upon proof that the salt has been used for either of the purposes stated in this proviso, the duties on the same shall be remitted.

484. Scagliola, and composition tops for tables or for other articles of furniture, thirty-five per centum ad valorem. (1249, 1414.)

485. Sealing-wax, twenty per centum ad valorem. (1415.)

486. Shells, whole or parts of, manufactured, of every description, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1417.)

487.

a. Stones, unmanufactured or undressed, freestone, granite, sandstone,
and all building or monumental stone, except marble, not specially
enumerated or provided for in this act, one dollar per ton; (1428.)
b. And upon stones as above, hewn, dressed, or polished, twenty per
centum ad valorem. (1816.)

488. Strings: All strings of catgut, or any other like material, other than strings for musical instruments, twenty-five per centum ad valorem. (1429, 1612.) 489. Tallow, one cent per pound. (1433.)

490. Teeth, manufactured, twenty per centum ad valorem. (1437.)

491.

a. Umbrella and parasol ribs, and stretcher frames, tips, runners, handles, or other parts thereof, when made in whole or chief part of iron, steel, or any other metal, forty per centum ad valorem; (1444.) b. Umbrellas, parasols, and shades, when covered with silk or alpaca, fifty per centum ad valorem ;

c. All other umbrellas, forty per centum ad valorem. (1444.)

492. Umbrellas, parasols, and sunshades, frames and sticks for, finished or unfinished, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1445.)

493. Waste, all not specially enumerated or provided for in this act, ten per centum ad valorem. (1450.)

*This, under the earlier decisions, comprehended only such stones as required to be set before being worn. Stone rings were not therefore included in this description, being an article ready t› be worn without setting, and consequently held to become liable, if of carnelian or other stone not otherwise provided for, to duty as an unenumerated article. (Tr. Reg., p. 586.)

But under later rulings of the Department, carnelian rings were classified as jewelry, and held to be liable to duty at the rate of twenty-five per centum. (May 15, 1866. D. & O.)

+ Cameos and mosaics in settings or frames of material other than metal are to be regarded as unenumerated articles subject to 20 per centum. (Tr. Reg., pp. 559 and 575.)

494. Watches, watch-cases, watch movements, parts of watches,* and watch materials, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1451.)

495. Webbing, composed of cotton, flax, or any other materials, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1452.)

THE FREE LIST.

SEC. 2503. The following articles when imported shall be exempt from duty :

496. Albumen, in any form or condition; lactarine. (1458.)

497. Aconite. (1455.)

498 Ambergris. (1466.)

499. Annato, roncou, rocou, or orleans, and all extracts of. (1474.)

500. Balm of Gilead. (1485.)

501. Blood, dried. (1578.)

502. Bones, crude, not manufactured, burned, calcined, ground, or steamed. (1508)

505. Bone-dust and bone-ash for manufacture of phosphate and fertilizers. (1509.)

504. Carbon, animal, fit for fertilizing only. (1508, 1767.)

505. Guano, manures, and all substances expressly used for manure.† (1609, 1767.)

506. Musk, crude, in natural pod. (1677.)

507. Civet, crude. (1677.)

508. Cochineal. (1549.)

509. Dyeing or tanning: Articles in a crude state used in dyeing or tanning, not specially enumerated or provided for in this act. (1580.)

510. Fish-skins. (1279.)

511. Hide-cuttings, raw, with or without hair, and all glue-stock. (1619.) 512. Hoofs. (1623.)

513. Horns, and parts of horns, unmanufactured, and horn strips and tips.‡ (1623.)

514. Ipecac. (1633.)

515. Fish-sounds or fish-bladders. (1636.)

516. Leather, old scraps. (1651.)

517. Leeches. (1653.)

518. Rennets, raw or prepared. (1727.)

519. Argal, or Argol, or crude Tartar. (1479.)

520. Assafoetida. (1195.)

521. Barks, Cinchona, or other barks, used in the manufacture of quinia. (1491.)

522. Brazil paste. (1517.)

523. Camphor, crude. (1531.)

524. Cassia, Cassia buds, Cassia Vera, unground. (1121-2.)

525. Charcoal. (1540.)

526. Cinnamon, and chips of, unground. (1116.)

527. Cloves and clove stems, unground. (1119-20.)

Articles of spring steel requiring further manufacture to make them "watch springs" are not "parts of watches;" but must be classified as "manufactures of steel not otherwise provided for" (December 4, 1868, New York). But see the distinction made between "finished” and “unfinished parts." (October 26, 1857, New York.)

"Watch movements" were classified as "watches" under the act of 1857-not as "watch materials" or "unfinished parts of watches." (October 26, 1857, New York.)

But" watch hands" and "chain hooks" were classified as "watch materials and unfinished parts of watches" under the same act. (October 26, 1867, Boston.)

† Dung salt, capable of other uses than as manure, cannot be classified under this clause; nor if it contain over thirty per cent, of free potash. (November 20, 1869, August 2, 1870, Baltimore.)

Horns of the stag or buffalo, cut into lengths for packing, are not removed from this classification. (Tr Reg., p. 571.)

528. Cocculus indicus. (1548.)

529. Cudbear. (1568.)

530. Curry and Curry powder. (1570.)

531. Cutch. (1535.)

532. Divi-divi. (1575.)

533. Dragon's blood. (1576.)

534. Ergot. (1583.)

535. Gambier. (1778.)

536. Ginger-root, unground. (1602.)

537. Indigo and artificial indigo (1630.)

538. Iodine, crude. (1632.)

539. Jalap. (1639.)

540. Kelp. (1645.)

541. Lac dye, crude, seed, button, stick, and shell. (1647.)

542. Lac spirits. (1648.)

543. Lemon juice and lime juice. (1322.)

544. Licorice root, unground. (1654.)

545. Litmus, prepared or not prepared. (1657.)

546. Mace. (1117.)

547. Madder, and munjeet or Indian madder, ground or prepared, and extracts of. (1661.)

548. Manna. (1664.)

549. Myrobolan. (1497.)

550. Orchil, or orchil liquid. (1691.)

551. Nutmegs. (1118.)

552. Nux vomica. (1682.)

553. Ottar of roses. (1686.)

554. Salacine. (1737.)

Oils:

555. Almond. (1686.)

556. Amber, crude and rectified. (1686.)

557. Ambergris. (1686.)

558. Anise, or anise seed. (1686.)

559. Aniline, crude. (1471.)

560. Aspic, or spike lavender. (1686.)

561. Bergamot. (1686.)

562. Cajeput. (1686.)

563. Caraway. (1686.)

564. Cassia and cinnamon. (1686.)

565. Cedrat. (1686.)

566. Chamomile. (1686.)

567. Citronella, or lemon grass. (1686.)

568. Civet. (1686.)

569. Fennel. (1686.)

570. Jasmine, or jasimine. (1686.)

571. Juglandinm. (1686.)

572. Juniper. (1686.)

573. Lavender. (1686.)

574. Lemon. (1345.)

575. Limes. (1345.)

576. Mace. (1686.)

577. Neroli, or orange flower. (1345.)

578. Orange. (1345.)

579. Palm and cocoanut. (1697.)

580. Poppy. (1686.)

581. Rosemary or anthoss. (1686.)

582. Sesame or sesamum-seed, or bene. (1686.)

583. Thyme or origanum, red or white, valerian. (1686.)

584. Pepper, unground, of all kinds. (1114.)

585. Pimento, unground. (1114.)

586. Saffron and safflower, and extract of, and saffron cake. (1733-4.) 587. Selep, or saloup. (1738.)

588. Storax, or styrax. (1764.)

589. Turmeric. (1784.)

590. Turpentine, Venice. (1789.)

591. Valonia. (1497.)

592. Vegetable and mineral wax. (1792, 1816.)

593. Wood ashes, and lye of, and beet-root ashes. (1796.)

594. Acids used for medicinal, (1182) chemical, or manufacturing pur

poses, (1454.) not specially provided for or enumerated in this act.

595. Alizarine, natural or artificial. (2186.)

596. Agates, unmanufactured. (1457.)

597. Apatite. (1709.)

598. Asbestos, unmanufactured. (1484.) 599. Arsenic. (1480)

600. Antimony ore, crude sulphide of. (1476.) 601. Arsenic, sulphide of, or orpiment. (1693.) 602. Arseniate of aniline. (1481.)

603. Baryta, carbonate or witherite. (1412.)

604. Bauxite.

605. Aniline salts or black salts and black tares. (1503-4.)

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616. Kyanite or cyanite, and kainite. (1572.)

617. Lime, citrate of. (1544.)

618. Lime, chloride of, or bleaching powder, (1542.)

619. Magnesium. (1334.)

620. Magnesite, or native mineral carbonate of magnesia. (1327.)

621. Manganese, oxide and ore of. (1663.)

622. Mineral waters, all not artificial. (1672.)

623. Osmium. (1694.)

624. Palladium. (1696.)

625. Paraffine. (1378.)

626. Phosphates, crude or native, for fertilizing purposes. (1709.)

627. Potash, muriate of. (1717.)

628. Plaster of Paris or sulphate of lime, unground. (1711.)

629. Quinia, sulphate of, salts of, (2292.) and cinchonidia. (1332.)

630. Soda, nitrate of, or cubic nitrate. (1679)

631. Strontia, oxide of, and proto-oxide of strontian, (1766.) and strontianite, or mineral carbonate of strontia. (1334.)

632. Sulphur, or brimstone, not specially enumerated or provided for in this act. (1522.)

633. Sulphur lac or precipitated. (1649.)

634. Tripoli. (1783.)

635. Uranium, oxide of, (1788.) verdigris or subacetate of copper. (1790.) 636.* Drugs, barks, beans, berries, balsams, buds, bulbs, and bulbous roots

The editor has found great difficulty in arriving at a conclusion satisfactory to himself, as to the proper construction of paragraphs 94 and 636 of this act. The fact ced in the sch

and excrescences, such as nut-galls, fruits, flowers, dried fibers; grains, gums and gum-resin; herbs, leaves, lichens, mosses, nuts, roots, and stems; spices, vegetables, seeds aromatic, and seeds of morbid growth; weeds, woods used expressly for dyeing, and dried insects-any of the foregoing, of which are not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this act. (1262, 1594.)

637. Vaccine virus. (1566.)

638. Crude minerals, not advanced in value or condition by refining or grinding, or by other process of manufacture, not specially enumerated or provided for in this act. (1334.)

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641. Animals brought into the United States temporarily, and for a period not exceeding six months, for the purpose of exhibition or competition for prizes offered by any agricultural or racing association; but a bond shall be first given in accordance with the regulations. (1472.)

642.

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a. Animals specially imported for breeding purposes,† shall be admitted free upon proot thereof satisfactory to the Secretary of the Treasury, and under such regulations as he may prescribe; (1473.)

b. And teams of animals, including their harness and tackle and the vehicles or wagons actually owned by persons emigrating from foreign countries to the United States with their families, and in actual use for the purpose of such emigration, shall also be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe. (1473.)

643. Asphaltum (1194.) and bitumen, (1334.) crude.

644. Arrowroot. (1193.)

645. Articles imported for the use of the United States, provided that the price of the same did not include the duty. (1483.)

646. Bamboo reeds, no further manufactured than cut into suitable lengths for walking sticks or canes, or for sticks for umbrellas, parasols, or sunshades. (1487.)

647. Bamboo, unmanufactured.§ (1488.)

648. Barrels of American manufacture,|| exported filled with domestic petroleum, and returned empty, under such regulations as the Secretary of the Treasury may prescribe, and without requiring the filing of a declaration at time of export of intent to return the same empty. (1489.)

"Chemica. Products," and the latter in the corresponding division of the "Free List," embracing only products similar to those in the forme, and that both are expressly restricted to articles "not edible;" as well as, that the provisions in other parts of the act for articles "not menticing'," bearing the same designation or coming within the same description as many of those in these paragraphs, seem to him to indicate that Congress must have intended to limit the provisions of these two paragraphs to medicinal articles, possibly including such as a e used for dyeing, as may be inferred from the inclusion of “ woods used expressly for dyeing, and of “dried insects." The other provisions above referred to are, especially, 405 for "bulbs and bulbous roots, not medicinal;" 465 for “garden seed,;" 760 for plants, trees, and shrubs of all kinds, n. o. p. f., and "seeds of all kinds except medicinal seeds," etc.

* Horses exported to be tramed, may be returned free under this provision. (S. S., 2190.) +"Live stock, imported for breeding purposes, whether for the importer's own use or for sale, are entitled to free entry under this clause." (Feb. 5, 1871, N. O.)

Property imported for the use of the government is not liable to duty. (U. S. v. Lutz, 2 Bl. C C. 383.) Unmanufactured bamboo which may be manufactured into umbrella sticks or canes or used for whip handles, remains bamboo as designated in this section, until the process to convert it into these articles has commenced. (September 12, 1865, N. Y.) But bamboo-reeds trimmed at joints, and requiring but little labor to fit them for fishing-rods, were subjected to thirty per cent. duty under the act of 1846. (July 17, 1857, N. Y.)

Barrels of American manufacture exported filled, to be entitled to free entry on return, must be returned as barrels, and not as parts of barrels, and must have the internal revenue mark erased at the expense of the importer, before delivery. If the hoops, heads, and staves of such barrels are detached and returned as shooks,' they are dutiable." (March 26, 27, 30, 1868, to D. S. M. & Coll., N. Y.)

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