SECTION 2. Railroad cars or other vehicles laden with goods, wares, and merchandise, sealed by a customs officer, under the provisions of section six of the act of July twenty-eighth, eighteen hundred and sixty-six, and the regulations of the Secretary of the Treasury, passing from one port or place in the United States to another therein, through foreign contiguous territory, shall be exempt from the payment of any fees for receiving or certifying manifests thereof.

JUNE 6, 1872.

(U. S. STATUTES AT LARGE, VOL. XVII, p. 230.)

CHAP. CCCXV.-An Act to reduce Duties on Imports, and to reduce Internal Taxes, and for other Purposes.

On and after the first day of August, eighteen hundred and seventy-two, in lieu of the duties heretofore imposed by law on the articles hereinafter enumerated or provided for, imported from foreign countries, there shall be levied, collected, and paid, the following duties and rates of duties, that is to

say:

702. On all slack coal or culm, such as will pass through a half inch screen,* forty cents per ton of twenty-eight bushels, eighty pounds to the bushel.

703. On all bituminous coal and shale, seventy-five cents per ton of twentyeight bushels, eighty pounds to the bushel.

704. On salt, in bulk, eight cents per one hundred pounds. On salt, in bags, sacks, barrels, or other packages, twelve cents per one hundred pounds.† 705. On oat-meal, one-half cent per pound. On potatoes, fifteen cents per bushel.

706. On bend or belting leather, and on Spanish or other sole leather, fifteen per centum ad valorem. On calf-skins, tanned, or tanned and dressed, twentyfive per centum ad valorem. On upper leather of all other kinds, and on skins dressed and finished of all kinds, not herein otherwise provided for, twenty per centum ad valorem. On all skins for morocco tanned, but unfinished, ten per centum ad valorem.

707. On chickory-root, ground or unground, one cent per pound.

708. On all timber, squared or sided, not otherwise provided for, one cent per cubic foot (644); on sawed boards, plank, deals, and other lumber of hemlock, white wood, sycamore, and bass-wood, one dollar per thousand feet, board measure (86); on all other varieties of sawed lumber, two dollars per thousand feet board measure: Provided, That when lumber of any sort is planed or finished, in addition to the rates herein provided, there shall be levied and paid, for each side so planed or finished, fifty cents per thousand feet; and if planed on one side and tongued and grooved, one dollar per thousand feet; and if planed on two sides and tongued and grooved, one dollar and fifty cents per thousand feet. (86, 134, 291.)

709. On hubs for wheels, posts, last-blocks, wagon-blocks, oar-blocks, gunblocks, heading-blocks, and all like blocks or sticks, rough-hewn or sawed only, twenty per centum ad valorem. On pickets and palings, twenty per centum ad valorem. On laths, fifteen cents per thousand pieces. On all shingles, thirty-five cents per thousand. On pine clapboards, two dollars per thousand.‡ On spruce clapboards, one dollar and fifty cents per thousand. (86, 134, 291.) 710. On house or cabinet furniture, in pieces or rough, and not finished, thirty per centum ad valorem. (123, 279, 131, 288.) On cabinet wares and house furniture, finished, thirty-five per centum ad valorem. (123, 279, 131, 288.)

As to what Department holds to be culm of coal, see decision of May 20, 1870, Salem. (Syn. Series, 667.) Imported salt is subject to a specific duty, and hence the weight must be ascertained by the U. S. customs officers to determine the amount of duty.

If the invoice does not state the actual weight, the expense of weighing is to be borne by the importers. (Dec. 8, 1870, Chicago. Syn. Ser., 765.)

Under previous acts, clapboards manufactured by a further process than sawing alone, viz., by having the thick edges cut nearly smooth by a knife or other sharp instrument, although such further process were accomplished at the same time that the sawing was done, were held liable to duty at the rate of thirty-five per centum ad valorem, as manufactures of wood not otherwise provided for. (October 29, 1870, Burlington.)

711. On casks and barrels, empty, and on sugar-box shooks, and packingboxes of wood, not otherwise provided for, thirty per centum ad valorem (134, 291).

712. On fruit, shade, lawn, and ornamental trees, shrubs, plants, and flowerseeds, not otherwise provided for, twenty per centum ad valorem (240).

713. On garden-seeds, and all other seeds for agricultural and horticultural purposes, not otherwise provided for, twenty per centum ad valorem (218, 240, 655).

714. On ginger, ground, three cents per pound (591); on ginger, preserved or pickled, thirty-five per centum ad valorem (430); on ginger, essence of, thirty-five per centum ad valorem (216).

715. On chocolate, five cents per pound, and on cocoa, prepared or manufactured, two cents per pound (582).

SECTION 2. On and after the first day of August, eighteen hundred and seventy-two, in lieu of the duties imposed by law on the articles in this section enumerated, there shall be levied, collected, and paid on the goods, wares, and merchandise in this section enumerated and provided for, imported from foreign countries, ninety per centum of the several duties and rates of duty now imposed by law upon said articles severally, it being the intent of this section to reduce existing duties on said articles ten per centum of such duties, that is to say:

*

716. On all manufactures of cotton of which cotton is the component part of chief value (61, 62, 63, 251-253, 374, 468, 469, 620).

717. On all wools, hair of the alpaca goat, and other animals, and all manufactures wholly or in part of wool or hair of the alpaca, and other like animals, except as hereinafter provided (526 to 539).

718. On all iron and steel, and on all manufactures of iron and steel, of which such metals or either of them shall be the component part of chief value, excepting cotton machinery (128, 285, 352, 363).

719. On all metals not herein otherwise provided for, and on all manufactures of metals of which either of them is the component part of chief value, excepting percussion caps, watches, jewelry, and other articles of ornament: Provided, That all wire-rope and wire strand or chain made of iron-wire, either bright, coppered, galvanized, or coated with other metals, shall pay the same rate of duty that is now levied on the iron wire of which said rope or strand or chain is made; and all wire-rope and wire strand or chain made of steel wire, either bright, coppered, galvanized, or coated with other metals, shall pay the same rate of duty that is now levied on the steel wire of which said rope or strand or chain is made (128, 285, 399, 579, 352, 363).

720. On all paper, and manufactures of paper, excepting unsized printing paper, books and other printed matter, not herein specifically provided for (133, 284, 322).

721. On all manufactures of India-rubber (100), gutta-percha (436), or straw (107, 262), and on oil-cloths of all descriptions (372, 540).

722. On glass and glassware, and on unwrought pipe-clay, fine [fire] clay, and fuller's earth (384, 386 to 393).

723. On all leather not otherwise herein provided for, and on all manufactures of skins (132, 289), bone, ivory, horn (127, 284), and leather (132, 289), except gloves and mittens, and of which either of said articles is the component part of chief value; and on liquorice paste or liquorice juice (212, 415).

724. SECTION 3. That on and after the first day of October next there shall be collected and paid on all goods, wares, and merchandise of the growth or produce of countries east of the Cape of Good Hope, (except wool, raw cotton, and raw silk as reeled from the cocoon, or not further advanced than tram, thrown, or organzine), when imported from places west of the Cape of Good

* This section is to be liberally construed. The reduction applies to all manufactures of iron or steel, of which such metals or either of them, is the component material of chief value; including cutlery, and all other articles of iron or steel, whether specifically or generally enumerated. Also to window and plate-glass. Also to books and other printed matter. And to all wool and worsted goods. (July 17, 19, and 24, 1872, L. Heyl special agent.)

Hope, a duty of ten per centum ad valorem, in addition to the duties im posed on any such article when imported directly from the place or places of their growth or production* (454, 473b).

SECTION 4. On and after the first day of August, eighteen hundred and seventy-two, in lieu of the duties heretofore imposed by law on the articles mentioned in this section, there shall be levied, collected, and paid, on the goods, wares, and merchandise in this section enumerated, imported from foreign countries, the following duties and rates of duty, that is to say:

725. On all burlaps, and like manufactures of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, excepting such as may be suitable for bagging for cotton, thirty per centum ad valorem; on all oil-cloth foundations or floor-cloth canvas, made of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, forty per centum ad valorem; on all bags, cotton bags, and bagging, and all other like manufactures, not herein otherwise provided for, except bagging for cotton, composed wholly or in part of flax, hemp, jute, gunny-cloth, gunnybags, or other material, forty per centum ad valorem (64, 254, 375, 376, 377, 597).

726. On insulators for use exclusively in telegraphy, except those made of glass, twenty-five per centum ad valorem.

727. On bouillons or cannetille, and metal threads, filé or gespinst, twentyfive per centum ad valorem.

728. On emery ore, six dollars a ton (636); and on emery grains, two cents a pound (208).

729. On corks and cork bark, manufactured, thirty per centum ad valorem (634).

730. On acids, namely, acetic, acetous, and pyroligneous of specific gravity of 1.047, or less, five cents per pound; acetic, acetous, and pyroligneous of specific gravity over 1.047, thirty cents per pound (395); carbolic, liquid, ten per centum ad valorem; gallic, one dollar per pound (420); sulphuric, fuming (Nordhausen), one cent per pound (205, 741); tannic, one dollar per pound (420); tartaric, fifteen cents per pound (205).

731. On acetates of ammonia, twenty-five cents per pound (396); baryta, twenty-five cents per pound (396); copper, ten cents per pound (579); iron, twenty-five cents per pound; lead, brown, five cents per pound (396); white, ten cents per pound (396); potassa, twenty-five cents per pound (217); soda, twentyfive cents per pound (396); strontia, twenty-five cents per pound; zinc, twentyfive cents per pound (396).

732. On blue vitriol, four cents per pound (579); on camphor, refined, five cents per pound (207); on sulphate of quinine, twenty per centum ad valorem (218); on chlorate of potash, three cents per pound (217); on Rochelle salts, five cents per pound (208); on sal-soda, and soda-ash, one-fourth of one cent per pound (181, 182); on santonine, three dollars per pound (420); on strychnia, one dollar per ounce (421).

733. On bay-rum or bay-water, whether distilled or compounded, one dollar per gallon of first proof, and in proportion for any greater strength than first proof (328); on rum essence or oil, and bay-rum essence or oil, fifty cents per ounce (218).

734. On all sized or glued paper, suitable only for printing-paper, twenty-five per centum ad valorem (137, 293).

735. On vermuth, the same duty as on wines of the same cost (585-6-7); on mustard, ground, in bulk, ten cents per pound; when inclosed in glass or tin, fourteen cents per pound (244).

736. On Zante or other currants, one cent per pound (615); on figs, two and

* See notes to 473b.

The Department has heretofore decided, and it has been so held by the courts, that goods produced east of the Cape of Good Hope, and imported from a place west thereof, although otherwise free from duty, are, when so imported, subject to the discriminating duty imposed by section 6 of the act of March 3, 1865.

Goods so situated under the new tariff act, would, therefore, be still subject to said discriminating duty. (Jan. 8, 1871, Philadelphia. Syn. Series, 775.)

one-half cents per pound (180); on raisins, two and one-half cents per pound (181); on dates and prunes, one cent per pound (180, 615); on preserved or condensed milk, twenty per centum ad valorem.

737. On fire-crackers, one dollar per box of forty packs, not exceeding eighty to each pack, and in the same proportion for any greater or less number, (122, 435.)

738. On tin, in plates or sheets, terne, and taggers tin, fifteen per centum ad valorem (247); on iron and tin-plates galvanized or coated with any metal by electric batteries, two cents per pound (335); on Moisic iron, made from sand ore by one process, fifteen dollars per ton.

739. On umbrella and parasol ribs and stretchers, frames, tips, runners, handles, or other parts thereof, when made in whole or chief part of iron, steel, or any other metal, a duty of forty-five per centum ad valorem: Provided, That the rate of duty upon umbrellas, parasois, and sun-shades, when covered with silk or alpaca, shall be sixty per centum ad valorem; all other umbrellas shall be forty-five per centum ad valorem; (123, 279, 544.)

740. On saltpetre, crude one cent per pound (420); refined and partially refined, two cents per pound.* (182, 218.)

SECTION 5. On and after the first day of August next the importation of the articles enumerated and described in this section shall be exempt from duty, that is to say:

741. Acid, bor[a]cic and sulphuric (205, 730); agates, unmanufactured; almond shells; aluminium, or aluminum; amber beads (429); and amber gum (622);

742. American manufactures, the following, to wit, casks, barrels, or carboys, and other vessels, and grain-bags, the manufacture of the United States, if exported, containing American produce, and declaration be made of intent to return the same empty, under such regulations as shall be prescribed by the Secretary of the Treasury (462); angelica root (94, 220);

743. 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: Provided, That bond be first given, in accordance with the regulations to be prescribed by the Secretary of the Treasury, with the condition that the full duty to which such animals would otherwise be liable shall be paid in case of their sale in the United States, or if not re-exported within said six months;

744. Annato, roncou, rocou, or orleans, (145) and all extracts of (394); annatto-seed (622); antimony, ore, and crude sulphuret of (646); aqua fortis (69); argal-dust (623); arseniate of aniline;

745. Bali of Gilead; Balsams, viz.: Copaiva, fir or Canada, Peru and Tolu (206);

746. Bamboo reeds, no further manufactured than cut into suitable lengths for walking-sticks or canes, or for sticks for umbrellas, parasols, or sun-shades; bamboos, unmanufactured (110, 266, 626);

747. Bezoar stones (168, 458); bed feathers and downs (240); birds, stuffed (168, 458); black salts (168, 458); black tares (168, 458); bladders, crude, and all integuments of animals not otherwise provided for (168, 458); bologna sausages (107); bones, crude and not manufactured; bones, burned, calcined, ground, or steamed (629); borax, crude (206); borate of lime (206);

748. Books which shall have been printed and manufactured more than twenty years at the date of importation (630);

749. Books, maps, and charts imported by authority for the use of the United States or for the use of the library of Congress: Provided, That the duty shall not nave been included in the contract or price paid;

750. Books, maps, and charts specially imported, not more than two copies in any one invoice, in good faith for the use of any society incorporated or established for philosophical, literary, or religious purposes, or for the encour

* As to rule of classification see decision. (June 1, 1870, Boston. Syn. Series, 674.)

agement of the fine arts, or for the use, or by the order, of any college, academy school, or seminary of learning in the United States (144);

751. Books, professional, of persons arriving in the United States (167); books, household effects, or libraries, or parts of libraries, in use of persons or families from foreign countries, if used abroad by them not less than one year, and not intended for any other person or persons, nor for sale (155);

752. Brazil paste (70); brazil pebbles for spectacles, and pebbles for spectacles, rough (387, 393); burgundy pitch (186);

753. Camphor, crude (207); cat-gut strings, or gut-cord, for musical instruments (95, 231, 633); chamomile flowers (220); charcoal (168, 458); china root (94, 220); cinchona root (94, 220); chloride of lime (182);

754. Coal-stores of American vessels: Provided, That none shall be unloaded (196);

755. Cobalt, ore of (149, 225); cocoa or cocao, crude, and fiber, leaves, and shells of (582); coir and coir yarn (65, 255, 376, 595); colcothar, dry, or oxide of iron (168, 458); coltsfoot, (crude drug) (94, 220); contrayerva-root (94, 220); 756. Copper, old, taken from the bottom of American vessels compelled by marine disaster to repair in foreign ports;

757. Cowage down (87); cow or kine pox, or vaccine virus (168, 458); cubebs (207); curling-stones or quoits (168, 458); curry and curry powders (110, 266); cyanite or kyanite (94);

758. Diamonds, rough or uncut, including glazier's diamonds (72, 367); dried bugs (168, 458); dried blood (168, 458); dried and prepared flowers (429); 759. Elecampane-root (94, 220); ergot (208);

760. Fans, common palm-leaf (439); farina (168, 458); flowers, leaves, plants, roots, barks, and seeds, for medicinal purposes, in a crude state, not otherwise provided for (220); firewood (89) flint, flints, and ground flintstones (152, 227, 637); fossils (168, 458); fruit, plants tropical and semitropical, for the purpose of propagation or cultivation (240);

761. Galanga, or galangal (94, 220); garancine (151, 226); gentian root (94, 220); ginger-root (591); ginseng-root (94, 220); goldbeaters' moulds and goldbeaters' skins (75); gold size (394); grease, for use as soap stock only, not otherwise provided for (79, 778); gunny-bags and gunny-cloth, old or refuse, fit only for remanufacture (168, 458); gut and worm-gut, manufactured or unmanufactured, for whip and other cord (95, 231, 633, 753); guts, salted (168, 458);

762. Hair, all horse, cattle, cleaned or uncleaned, drawn or undrawn, but unmanufactured (76, 155, 639); hair of hogs, curled, for beds and mattresses, and not fit for bristles (409, 605, 682); hellebore-root (94, 220);

763. Hide cuttings, raw, with or without the hair on, for glue-stock (168, 458, 639); hide rope (168, 458); hides, namely, Angora goat-skins, raw, without the wool, unmanufactured; asses' skins, raw, unmanufactured (106, 638); hides, raw or uncured, whether dry, salted, or pickled, and skins (241); except sheep-skins with the wool on (531);

764. Hones and whetstones (168, 458); hop-roots for cultivation (240); horn-strips;

765. Indian hemp (crude drug), (94, 220); Indio [a] or Malacca joints, not further manufactured than cut into suitable lengths for the manufactures into which they are intended to be converted; iridium (156); isinglass, or fish glue (89,228); istle, or Tampico fiber (409);

766. Jalap (641); josstick or josslight (168, 458); jute butts (596);

767. Leather, old scrap; leaves, all, not otherwise provided for (23, 168, 458); lithographic stones, not engraved (168, 458); loadstones (168, 458); 768. Logs, and round unmanufactured timber not otherwise provided for, and ship timber (644);

769. Macaroni and vermicella (126, 283); madder and munjeet, ground or prepared, and all extracts of (151, 226, 645); magnets (168, 458); manganese, oxide and ore of (79); marrow, crude (79); ma[r]shmallows (94, 220); matico