Customs du

Liquors con

entered as wines

On champagne and all other sparkling wines, in bottles, six dollars per tie upon chamdozen bottles containing each not more than one quart and more than one pagne and sparkpint; and three dollars per dozen bottles containing not more than one ling wines. pint each, and more than one half pint; and one dollar and fifty cents per dozen bottles, containing one half pint each, or less; and in bottles containing more than one quart each, shall pay, in addition to six dollars per taining over dozen bottles, at the rate of two dollars per gallon on the quantity in twenty-two per excess of one quart per bottle: Provided, That any liquors containing cent. of alcohol more than twenty-two per centum of alcohol, which shall be entered under to be forfeited; the name of wine, shall be forfeited to the United States: And provided further, That wines, brandy, and other spirituous liquors imported in imported in botbottles shall be packed in packages containing not less than one dozen packed. bottles in each package; and all such bottles shall pay an additional duty of three cents for each bottle; no allowance shall be made for breakage unless such breakage is actually ascertained by count, and certified by a custom-house appraiser; and so much of section fifty-nine of an act entitled "An act to regulate the collection of duties on imports and tonnage," approved March two, seventeen hundred and ninety-nine, as provided for allowance for leakage and breakage, is hereby repealed.

On brandy and on other spirits manufactured or distilled from grain or other materials, and not otherwise provided for, two dollars per proof gallon: Provided, That each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits, and of wine or liquors of any kind imported, shall be the same as that which is defined in the second section of the "Act imposing taxes on distilled spirits and tobacco, and for other purposes," approved July twenty, eighteen hundred and sixty-eight.

tles, how to be

Additional duty on bottles. Allowance for leakage and breakage repealed. 1799, ch. 22, § 59. Vol. i. p. 672.

Customs duty on brandy and

distilled spirits.

What to be

"proof gallon" ard proof."

what "stand

1868, ch. 186, § 2. Vol. xv. p. 125.

Duty on cor

On cordials, liqueurs, arrack, absynthe, kirshwasser, vermuth, ratafia, dials, liqueurs, and other similar spirituous beverages, or bitters containing spirits, and &c. not otherwise provided for, two dollars per proof gallon: Provided, That Spirituous liquors imported any brandy or other spirituous liquors imported in casks of less capacity in casks of less than fourteen gallons shall be forfeited to the United States. On pimento and on black, white, and red or cayenne pepper, five cents per pound.

On ground pimento and on ground pepper of all kinds, ten cents per pound.

On ginger root, two cents per pound.

On ginger, ground, five cents per pound.

On cinnamon and on nutmegs, twenty cents per pound.

On clove stems, three cents per pound.

On cassia and cassia vera, ten cents per pound.

On cassia buds and ground cassia, twenty cents per pound.

On all other spices, twenty cents per pound; ground or prepared, thirty cents per pound.

On corsets, or manufactured cloth, woven or made in patterns of such size, shape, and form, or cut in such manner as to be fit for corsets, when valued at six dollars per dozen or less, two dollars per dozen; when valued over six dollars per dozen, thirty-five per centum ad valorem. On eyelets of every description, six cents per thousand.

On ultramarine, six cents per pound.

On wools on the skin, the same rates as on other wools, the quantity and value to be ascertained under such rules as the Secretary of the Treasury may prescribe.

On flax straw, five dollars per ton.

On flax not hackled or dressed, twenty dollars per ton; on flax hackled, known as "dressed line," forty dollars per ton.

than fourteen

gallons to be for

feited.

Duty on pimento and pepper;

on ginger, cinnamon, and other spices;

on corsets or manufactured cloth;

eyelets; ultramarine; wools on skin;

flax straw and

flax.

On hemp, manila, and other like substitutes for hemp, not otherwise provided for, twenty-five dollars per ton.

On the tow of flax or hemp, ten dollars per ton.

On jute, sunn, coir, and Sisal grass, fifteen dollars per ton.
On jute buts, six dollars per ton.

On cotton bagging, or other manufactures, not otherwise provided for,
suitable for the uses to which cotton bagging is applied, composed in whole
or in part of hemp, jute, flax, gunny bags, gunny cloth, or other material,
and valued at seven cents or less per square yard, two cents per pound;
valued at over seven cents per square yard, three cents per pound.
On iron in pigs, seven dollars per ton.

On cast scrap-iron of every description, six dollars per ton.

On wrought scrap-iron of every description, eight dollars per ton: Provided, That nothing shall be deemed scrap-iron except waste or refuse iron that has been in actual use, and is fit only to be remanufactured. On sword blades, thirty-five per centum ad valorem. On swords, forty-five per centum ad valorem.

On steel railway bars, one and one quarter cent per pound; and on all railway bars made in part of steel, one cent per pound: Provided, That metal converted, cast, or made from iron by the Bessemer or pneumatic process, of whatever form or description, shall be classed as steel: And provided further, That round iron in coils, three sixteenths of an inch or less in diameter, whether coated with metal or not so coated, and all descriptions of iron wire, and wire of which iron is a component part, not otherwise specifically enumerated and provided for, shall pay the same duty as iron wire, bright, coppered, or tinned: And provided further, That steel, commercially known as crinoline, corset, and hat steel wire, shall pay duty at the rate of nine cents per pound and ten per centum ad valorem.

On rough or unfinished grindstones, one dollar and fifty cents per ton; on finished grindstones, two dollars per ton.

On freestone, sandstone, granite, and all building or monumental stone, except marble, one dollar and fifty cents per ton.

On all sawed, dressed, or polished marble, marble slabs, and marble paving tiles, thirty per centum ad valorem, and in addition twenty-five cents per superficial square foot not exceeding two inches in thickness; if more than two inches in thickness, ten cents per foot, in addition to the above rate for each inch or fractional part thereof in excess of two inches in thickness: Provided, That if ex ceeding six inches in thickness, such marble shall be subject to the duty now imposed upon marble blocks.

On hair-cloth of the description known as hair seating, eighteen inches wide or over, forty cents per square yard; less than eighteen inches wide, thirty cents per square yard.

On hair-cloth known as crinoline cloth, and on all other manufactures of hair not otherwise provided for, thirty per centum ad valorem. On hair-pins made of iron wire, fifty per centum ad valorem.

On analine dyes and colors, by whatever name known, fifty cents per pound, and thirty-five per centum ad valorem.

On buttons and on ornaments for dresses and outside garments made of silk, or of which silk is the component material of chief value, and containing no wool, worsted, or goats' hair, fifty per centum ad valorem. On silicate of soda, or other alkaline silicates, a half a cent per pound. On sporting gun-wads of all descriptions, thirty-five per centum ad valorem.

On nickel, thirty cents per pound.

On nickel oxide and alloy of nickel with copper, twenty cents per pound.

On watches, watch-cases, watch movements, parts of watches, and watch materials, twenty-five per centum ad valorem.

On watch jewels, ten per centum ad valorem.

free.

On live animals, twenty per centum ad valorem: Provided, That ani- Customs duties mals specially imported for breeding purposes from beyond the seas shall on live animals. be admitted free, upon proof thereof satisfactory to the Secretary of the Treasury, and under such regulations as he may prescribe: And provided What animals further, That teams of animals, including their harness and tackle, actually may be admitted owned by persons immigrating to the United States with their families from foreign countries, and in actual use for the purposes of such immigration, shall also be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe: And provided further, That all 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, shall be admitted free of duty upon bond being first given, in accordance with regulations to be prescribed by the Secretary of the Treasury, with condition that the full duty hereinbefore imposed shall be paid in case of the sale of any such animals in the United States.

On oranges, lemons, pineapples, and grapes, twenty per centum ad valorem; and on limes, bananas, plantains, shaddocks, mangoes, and cocoanuts, ten per centum ad valorem: Provided, That no allowance shall be made for loss by decay on the voyage, unless the said loss shall exceed twenty-five per centum of the quantity, and the allowance then made shall be only for the amount of loss in excess of twenty-five per centum of the whole quantity.

On Zante, or other currants, and prunes and plums, two and one half cents per pound.

Duty on other fruits. oranges and

Allowance for

loss by decay.

Currants, prunes, and plums;

On neat's-foot oil, and all animal, whale, seal, and fish oils, twenty per oils. centum ad valorem.

On oil made of linseed or flaxseed, thirty cents per gallon, seven pounds and a half of weight to be estimated as a gallon.

On hempseed and rapeseed, and other oil seeds of like character other than linseed or flaxseed, one half cent per pound.

on certain oil

On linseed or flaxseed, twenty cents per bushel of fifty-six pounds No drawback weight: Provided, That no drawback shall be allowed on oil cake made from imported seed.

On sesame seed oil or Cenne oil, and cotton-seed oil, thirty cents per

gallon.

On sesame seed, ten per centum ad valorem.

cake.

Duty on sesame seed;

opium.

Opium, &c. moved from bonded warehouse, without payment of duties, &c. Duty on morphia; cotton thread,

not to be re

On opium, one dollar per pound. On opium prepared for smoking, and on all other preparations of opium not otherwise provided for, six dollars per pound: Provided, That opium prepared for smoking, and other preparations of opium, deposited in bonded warehouse, shall not be removed therefrom for exportation without payment of duties, and such duties shall not be refunded. On morphia, and on all salts of morphia, one dollar per ounce. On cotton thread, yarn, warps, or warp yarn, not wound upon spools, whether single or advanced beyond the condition of single by twisting yarn, &c. two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form, valued at not exceeding forty cents per pound, ten cents per pound; valued at over forty cents per pound and not exceeding sixty cents per pound, twenty cents per pound; valued at over sixty cents per pound and not exceeding eighty cents per pound, thirty cents per pound; valued at over eighty cents per pound, forty cents per pound; and in addition to said rates of duty twenty per centum ad valorem.

Additional articles free of

duty after De

SEC. 22. And be it further enacted, That after the thirty-first day of December, eighteen hundred and seventy, in addition to imported articles now by law exempt from duty, and not herein otherwise provided for, cember 31, 1870. the following articles hereinafter enumerated and provided for shall also be free: ·

Acid, picric, and nitro-picric: Provided, That carboys containing acids shall be subject to the same duty as if empty.

Arsenic.

Aconite, root, leaf, and bark.

Agaric.

Alkanet root.

Alkekengi.

Albumen and lactarine.

Amber, gum.

Aloes.

Aniline oil, crude.

Ammonia, crude.
Annato seed.

Argols, crude.

Asbestos, not manufactured.

Articles imported for the use of the United States: Provided, That the price of the same did not include the duty.

Articles the growth, produce, and manufacture of the United States when returned in the same condition as exported: Provided, That proof of the identity of such articles be made under regulations to be prescribed by the Secretary of the Treasury; and if such articles were subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded. And all acts and parts of acts heretofore passed prescribing regulations in regard to such importations are hereby repealed.

Bamboos, unmanufactured.

Barks, viz. Quilla, Peruvian, Lima, calisaya, and all cinchona barks, Canella alba, pomegranate, croton, cascarilla, and all other barks not otherwise provided for.

Belladonna, root and leaf.

Bromine.

Bitter apples, colocynth, coloquinitida.

Berries, nuts, and vegetables for dyeing, or used for composing dyes, not otherwise provided for in this act.

Bells broken and bell-metal broken, and fit only to be remanufactured. Bones, crude, not manufactured, bones ground and calcined, bone dust and bone ash for manufacture of phosphates and fertilizers.

Books which have been printed and manufactured more than twenty years.

Brimstone, crude.

Burr stone in blocks, rough or unmanufactured, and not bound up into mill-stones.

Buchu leaves.

Citrate of lime.

Columbo root.

Cantharides.

Castor or castoreum.

Catechu or cutch.

Collections of antiquity, specially imported, and not for sale.

Chalk and cliff stone, unmanufactured.

Cork wood, or cork bark, unmanufactured.

Carnelian, unmanufactured.

Cuttle-fish bone.

Diamond dust or bort.

Dragon's blood.

Eggs.

Emery ore or rock, not pulverized, not ground.

Esparto, or Spanish grass, and other grasses and pulp of, for the man

ufacture of paper.

Fibrin, in all forms.

Fish, fresh, for immediate consumption.

Fish for bait.

Flint and ground flint stones.

Foliæ digitalis.

Fashion plates engraved on steel or on wood, colored, plain.

Fur skins of all kinds not dressed in any manner.

Glass, broken in pieces, which cannot be cut for use, and fit only to be remanufactured.

Guano, and other animal manures.

Gums, Arabic, Jeddo, Senegal, Barbary, East India, Cape, Australian, gum benzoin or benjamin, gum copal, sandarac, damar, gamboge, cowrie, mastic, shellac, tragacanth, olebanum, guiac, myrrh, bdellium, garbanum, and all gums not otherwise provided for.

Gutta-percha, crude.

Goat-skins, raw.

Life-boats and life-saving apparatus, specially imported by societies incorporated or established to encourage the saving of human life. Liquorice root.

Litmus and all lichens, prepared or not prepared.

Logs and round unmanufactured timber not otherwise provided for, and ship timber.

Madder root, of all kinds, ground, and ground mungeet, or Indian madder.

Ore of antimony, or crude sulphuret of.

Orange and lemon peel, not preserved, candied, or otherwise prepared.
Orchill, or archill, in the weed or liquid.

Palm nuts and palm-nut kernels.

Palm and cocoa-nut oil.

Additional articles free of duty after Dec.

81, 1870.