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PAR. 1686. Gums and resins: Damar, Kauri, copal, dragon's blood, kadaya, tragasol, and natural gums, natural gum resins, and natural resins, not specially provided for.

PAR. 1688. Hair of horse, cattle, and other animals, cleaned or uncleaned, drawn or undrawn, but unmanufactured, not specially provided for.

PAR. 1689. Hide cuttings, raw, with or without hair, ossein, and all other glue stock.

PAR. 1691. Hides and skins of the India water buffalo imported to be used in the manufacture of rawhide articles.

PAR. 1692. Hones, whetstones, and grindstones.

PAR. 1693. Hoofs, unmanufactured.

PAR. 1694. Horns and parts of, including horn strips and tips, unmanufactured.

PAR. 1696. Ice.

PAR. 1697. India rubber and gutta-percha, crude, including jelutong or pontianak, guayule, gutta balata, and gutta siak, and scrap or refuse india rubber and gutta-percha fit only for remanufacture. PAR. 1698. Iodine, crude.

PAR. 1699. Iridium, osmium, palladium, rhodium, and ruthenium, and native combinations thereof with one another or with platinum. PAR. 1700. Iron ore, including manganiferous iron ore.

PAR. 1701. Ivory tusks in their natural state or cut vertically across the grain only, with the bark left intact.

PAR. 1703. Joss stick or joss light.

PAR. 1704. Waste rope.

PAR. 1707. Lac: Crude, seed, button, stick, or shell.

PAR. 1710. Asphaltum and bitumen.

PAR. 1714. Manuscripts, not specially provided for.

PAR. 1716. Mechanically ground wood pulp, chemical wood pulp, unbleached or bleached.

PAR. 1718. Mineral salts obtained by evaporation from mineral waters, when accompanied by a duly authenticated certificate and satisfactory proof showing that they are in no way artificially prepared and are only the product of a designated mineral spring.

PAR. 1719. Minerals, crude, or not advanced in value or condition by refining or grinding, or by other process of manufacture, not specially provided for:

lignite, Cornwall stone, gravel, natural gas, nepheline syenite, kyanite, sillimanite, beryllium ore, titanium ore, columbium ores or concentrates, tantalum ore, and zirconium ores or concentrates.

PAR. 1721. Monazite sand and other thorium ores.

PAR. 1722. Moss, seaweeds, and vegetable substances, crude or unmanufactured, not specially provided for:

moss, marjoram leaves, derris root, and tuba or tube root.

PAR. 1725. Nets or finished sections of nets for use in otter trawl fishing, if composed wholly or in chief value of manila.

PAR. 1726. Newspapers and periodicals.

PAR. 1727. Oil-bearing seeds and nuts: Copra, hempseed, palm nuts, palm-nut kernels, rapeseed, perilla, and sesame seed;

seeds and nuts, not specially provided for, when the oils derived therefrom are free of duty:

babassu nuts and kernels; ouricuri kernels; muru muru kernels; and tucum kernels.

PAR. 1729. Oakum.

PAR. 1730. (b) Eulachon oil, cod oil, and cod-liver oil.

PAR. 1731. Oils, distilled or essential: Anise, bitter almond, camphor, caraway, cassia, cinnamon, citronella, geranium, lavender, lemon-grass, lime, lignaloe or bois de rose, neroli or orange flower, origanum, palma-rosa, and ylang ylang or cananga.

PAR. 1732. Oils, expressed or extracted: Palm and perilla; palmkernel and sunflower oil, rendered unfit for use as food or for any but mechanical or manufactured purposes, by such means as shall be satisfactory to the Secretary of the Treasury and under regulations to be prescribed by him; tung oil; and nut oils not specially provided for.

PAR. 1733. Oils, mineral: Petroleum, topped crude, fuel, or refined, and all distillates obtained from petroleum, including kerosene, benzine, naptha, gasoline, paraffin, and paraffin oil, not specially provided

for.

PAR. 1734. Nickel ore; nickel matte; nickel oxide.
PAR. 1735. Duplex decalcomania paper not printed.

PAR. 1736. Parchment and vellum.

PAR. 1738. Pearl, mother of, and shells, not sawed, cut, flaked, polished, or otherwise manufactured, or advanced in value from the natural state.

PAR. 1740. Phosphates, crude, and apatite.

PAR. 1741. Pigeons, fancy or racing.

PAR. 1743. Plaster rock or gypsum, crude.

PAR. 1744. Platinum, unmanufactured or in ingots, bars, sheets, or plates not less than one-eighth of one inch in thickness, sponge, or

scrap.

PAR. 1745. Potassium chloride or muriate of potash, potassium sulphate, kainite, wood ashes and beet-root ashes, and all crude potash salts not specially provided for.

PAR. 1748. Quinine sulphate and all alkaloids and salts of alkaloids derived from cinchona bark.

PAR. 1749. Radium, and salts of.

PAR. 1750. Rag pulp; paper stock, crude, of every description, including all grasses, fibers, rags, waste (including jute, hemp, and flax waste), shavings, clippings, old paper, rope ends, waste rope, and

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waste bagging, and all other waste not specially provided for, including old gunny cloth, and old gunny bags, used chiefly for paper making, and no longer suitable for bags.

PAR. 1752. Patna rice cleaned for use in the manufacture of canned soups.

PAR. 1753. Sago, crude, and sago flour.

PAR. 1754. Santonin, and salts of.

PAR. 1755. Sausage casings, weasands, intestines, bladders, tendons, and integuments, not specially provided for.

PAR. 1756. Sea herring and smelts, fresh or frozen, whether or not packed in ice, and whether or not whole.

PAR. 1758. Selenium, and salts of.

PAR. 1759. Sheep dip.

PAR. 1760. Shingles of wood, whether or not subject to duty.

PAR. 1761. Lobsters, clams, quahaugs, crabs, and oysters (except seed oysters), fresh or frozen, and scallops, fresh, but not frozen, all the foregoing whether or not packed in ice, and lobsters, prepared or preserved in any manner (including lobster pastes and sauces); any of the foregoing not specially provided for.

PAR. 1762. Silk cocoons and silk waste.

PAR. 1763. Silk, raw, in skeins reeled from the cocoon, or unreeled, but not wound, doubled, twisted, or advanced in manufacture in any

way.

PAR. 1764. Skeletons and other preparations of anatomy.

PAR. 1765. Skins of all kinds, raw, and hides not specially provided for (except horse, colt, and ass hides or skins, dry or dry salted). PAR. 1766. Sodium: Nitrate, crude or refined; sulphate, crude, or crude salt cake, and niter cake.

PAR. 1768. Spice and spice seeds.

(1) Cassia, cassia buds, and cassia vera; cloves; clove stems; cinnamon and cinnamon chips; ginger root, not preserved or candied; mace; nutmegs; black or white pepper; and pimento (allspice); all the foregoing, if unground;

(2) caraway; cardamon; coriander; and fennel.

PAR. 1771. Stamps: Postage or revenue stamps, canceled or uncanceled, and Government stamped envelopes or post cards bearing no other printing than the official imprint thereon.

PAR. 1772. Standard newsprint paper.

PAR. 1773. Statuary and casts of sculpture for use as models or for art educational purposes only; regalia and gems, where specially imported in good faith for the use and by order of any society incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, seminary of learning, orphan asylum, or public hospital in the United States, or any State or public library, and not for sale.

PAR. 1775. Stone and sand: Burrstone in blocks, rough or unmanufactured; quartzite; traprock; rottenstone, tripoli, and sand, crude

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PAR. 1804. Posts, railroad ties, and telephone, trolley, electriclight, and telegraph poles of cedar or other woods.

PAR. 1805. Pickets, palings, hoops, and staves of wood of all kinds. PAR. 1806. Woods: Sticks of partridge, hair wood, pimento, orange, myrtle, bamboo, rattan, india malacca joints, and other woods not specially provided for, in the rough, or not further advanced than cut into lengths suitable for sticks for umbrellas, parasols, sunshades, whips, fishing rods, or walking canes.

PAR. 1807. Original paintings in oil, mineral, water, or other colors, pastels, original drawings and sketches in pen, ink, pencil, or water colors, artists' proof etchings unbound, and engravings and woodcuts unbound, original sculptures or statuary, including not more than two replicas or reproductions of the same.

PAR. 1808. Works of art, drawings, engravings, photographic pictures, and philosophical and scientific apparatus brought by professional artists, lecturers, or scientists arriving from abroad for use by them temporarily for exhibition and in illustration, promotion, and encouragement of art, science, or industry in the United States, and not for sale.

PAR. 1809. Works of art, collections in illustration of the progress of the arts, sciences, agriculture, or manufactures, photographs, works in terra cotta, parian, pottery, or porcelain, antiquities and artistic copies thereof in metal or other material, imported in good faith for exhibition at a fixed place by any State or by any society or institution established for the encouragement of the arts, science, agriculture, or education, or for a municipal corporation, and all like articles imported in good faith by any society or association, or for a municipal corporation, for the purpose of erecting a public monument, and not intended for sale nor for any other purpose than herein expressed.

PAR. 1810. Stained or painted window glass or stained or painted glass windows which are works of art when imported to be used in houses of worship, valued at $15 or more per square foot.

PAR. 1811. Works of art (except rugs and carpets), collections in illustration of the progress of the arts, works in bronze, marble, terra cotta, parian, pottery, or porcelain, artistic antiquities, and objects of art of ornamental character or educational value which shall have been produced prior to the year 1830. Violins, violas, violoncellos, and double basses of all sizes, made in the year 1800 or prior year.

ITEMS PROVIDED FOR IN THE INTERNAL REVENUE CODE

SEC. 2470. Coconut oil, palm oil, palm-kernel oil, fatty acids derived from any of the foregoing oils, salts of any of the foregoing (whether or not such oils, fatty acids, or salts have been refined, sulphonated, sulphated, hydrogenated, or otherwise processed), or any combination or mixture containing a substantial quantity of any one or more of such oils, fatty acids, or salts.

SEC. 2491 (a). Whale oil (except sperm oil); sod, herring, menhaden, eulachon, seal, shark, and shark-liver oil, including oil produced from sharks known as dogfish; inedible animal oils, inedible animal fats, and inedible animal greases provided for in paragraph 52

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