178. House or cabinet furniture wholly or in chief value of wood, wholly or partly finished, and manufactures of wood or bark, or of which wood or bark is the component material of chief value, not specially provided for in this section, 15 per centum ad valorem. 1909-Paragraph 215: No change in phraseology.

SCHEDULE E-SUGAR, MOLASSES, AND MANUFACTURES OF.

179. Sugars, tank bottoms, sirups of cane juice, melada, concentrated melada, concrete and concentrated molasses, testing by the polariscope not above seventy-five degrees, seventy-one one-hundredths of 1 cent per pound, and for every additional degree shown by the polariscopic test, twenty-six one-thousandths of 1 cent per pound additional, and fractions of a degree in proportion; molasses testing not above forty degrees, 15 per centum ad valorem; testing above forty degrees and not above fifty-six degrees, 2 cents per gallon; testing above fifty-six degrees, 4 cents per gallon; sugar draingings and sugar sweepings shall be subject to duty as molasses or sugar, as the case may be, according to polariscopic test: Provided, That on and after the first day of May, nineteen hundred and sixteen, the articles hereinbefore enumerated in this paragraph shall be admitted free of duty.

1909-Paragraph 216: The distinction in sugar based on the socalled Dutch standard is abolished, as is also the separate provision for sugars which have gone through a process of refining, and all sugars and molasses are dutiable at rates based upon polariscopic test. There is also a proviso added placing all the articles enumerated in this paragraph on the free list May 1, 1916.

180. Maple sugar and maple sirup, 3 cents per pound; glucose or grape sugar, 13 cents per pound; sugar cane in its natural state, or unmanufactured, 15 per centum ad valorem: Provided, That on and after the first day of May, nineteen hundred and sixteen, the articles hereinbefore enumerated in this paragraph shall be admitted free of duty.

1909 Paragraph 217: There is no change in phraseology here beyond the addition of the provision for free entry on and after May 1, 1916.

181. Saccharin, 65 cents per pound.

1909-Paragraph 218: No change in phraseology or rate.

182. Sugar candy and all confectionery not specially provided for in this section, valued at 15 cents per pound or less, and sugars after being refined, when tinctured, colored, or in any way adulterated, 2 cents per pound; valued at more than 15 cents per pound, 25 per centum ad valorem. The weight and the value of the immediate coverings, other than the outer packing case or other covering, shall be included in the dutiable weight and the value of the merchandise. 1909 Paragraph 219: No change in phraseology.

SCHEDULE F-TOBACCO AND MANUFACTURES OF.

183. Wrapper tobacco, and filler tobacco when mixed or packed with more than 15 per centum of wrapper tobacco, and all leaf tobacco the product of two or more countries or dependencies when mixed or packed together, if unstemmed, $1.85 per pound; if stemmed, $2.50 per pound; filler tobacco not specially provided for in this section, if unstemmed, 35 cents per pound; if stemmed, 50 cents per pound.

184. The term wrapper tobacco as used in this section means that quality of leaf tobacco which has the requisite color, texture, and burn, and is of sufficient size for cigar wrappers, and the term filler tobacco means all other leaf tobacco. Collectors of customs shall not permit entry to be made, except under regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco, unless the invoices of the same shall specify in detail the character of such tobacco, whether wrapper or filler, its origin and quality. In the examination for classification of any imported leaf tobacco, at least one bale, box, or package in every ten, and at least one in every invoice, shall be examined by the appraiser or person authorized by law to make such examination, and at least ten hands shall be examined in each examined bale, box, or package.

185. All other tobacco, manufactured or unmanufactured, not specially provided for in this section, 55 cents per pound; scrap tobacco, 35 cents per pound.

186. Snuff and snuff flour, manufactured of tobacco, ground dry, or damp, and pickled, scented, or otherwise, of all descriptions, 55 cents per pound.

187. Cigars, cigarettes, cheroots of all kinds, $4.50 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars.

1909-Paragraphs 220, 221, 223, 224: No change is made in this schedule except that the rate of duty on scrap tobacco is reduced from 55 cents to 35 cents per pound.

SCHEDULE G--AGRICULTURAL PRODUCTS AND PROVISIONS.

188. Cattle, 10 per centum ad valorem.

1909-Paragraph 225: Cattle are retained on the dutiable list at a rate of 10 per cent.

189. Horses and mules, valued at $200 or less per head, $15 per head; if valued at over $200 per head, 10 per centum ad valorem." 1909-Paragraph 227: The classifications based upon the value are altered, the dividing line being placed at $200.

190. Sheep, 10 per centum ad valorem.

1909-Paragraph 228: All sheep are subject to duty at the same rate, 10 per cent.

191. All other live animals not specially provided for in this section, 10 per centum ad valorem.

1909 Paragraph 229: No change in phraseology.

192. Barley, 15 cents per bushel of forty-eight pounds. 1909 Paragraph 230: No change in phraseology.

193. Barley malt, 25 cents per bushel of thirty-four pounds. 1909 Paragraph 231: No change in phraseology.

194. Barley, pearled, patent, or hulled, 1 cent per pound. 1909-Paragraph 232: No change in phraseology.

195. Macaroni, vermicelli, and all similar preparations, 1 cent per pound.

1909—Paragraph 237: No change in phraseology.

196. Oats, 10 cents per bushel of thirty-two pounds.

1909 Paragraph 238: The weight of a bushel of oats is specified in H. R. 3321 as 32 pounds.

197. Rice, cleaned, 1 cent per pound; uncleaned rice, or rice free of the outer hull and still having the inner cuticle on, of 1 cent per pound; rice flour, and rice meal, and rice broken which will pass through a number twelve sieve of a kind prescribed by the Secretary of the Treasury, cent per pound; paddy, or rice having the outer hull on, of 1 cent per pound.

1909-Paragraph 240: No change in phraseology.

198. Wheat, 10 cents per bushel.

1909-Paragraph 242: No change in phraseology. Wheat is retained on the dutiable list, but wheat flour and semolina are transferred to the free list. It is suggested that the weight of a bushel of wheat be prescribed.

199. Biscuits, bread, wafers, cakes, and other baked articles, and puddings, by whatever name known, containing chocolate, nuts, fruit, or confectionery of any kind, and without regard to the component material of chief value, 25 per centum ad valorem.

1909-Paragraph 244: This paragraph relates only to biscuits and the like containing chocolate, nuts, fruit, or confectionery, all other having been transferred to the free list.

200. Butter and butter substitutes, 3 cents per pound. 1909 Paragraph 245: No change in phraseology.

201. Cheese and substitutes therefor, 20 per centum ad valorem. 1909-Paragraph 246: No change in phraseology.

202. Beans, and lentils, not specially provided for, 25 cents per bushel of sixty pounds.

1909-Paragraph 249: Lentils are added to this paragraph.

203. Beets, 10 per centum ad valorem; sugar beets, 5 per centum ad valorem.

1909 Paragraph 250: No change in phraseology.

204. Beans, peas, prepared or preserved, or contained in tins, jars, bottles, or similar packages, including the weight of immediate coverings, 1 cent per pound; mushrooms and truffles, 2 cents per pound. 1909-Paragraph 251: The provisions for mushrooms and truffles are separated from those for beans and peas, and all mushrooms and truffles irrespective of their condition or style of packing are assessed at 2 cents per pound. Attention is invited to the fact that the provision for mushrooms and truffles, unlike that for beans and peas, does not direct that the weight of the immediate covering shall be included in the dutiable weight. This results in making the duty on these dainties, which are in the nature of luxuries, absurdly low. This is particularly true of truffles, the average value per pound of which was, in 1911, 77 cents, and in 1912, 78 cents.

205. Vegetables, if cut, sliced or otherwise reduced in size, or if parched or roasted, or if pickled, or packed in salt, brine, oil, or prepared in any way; any of the foregoing not specially provided for in this section, and bean stick or bean cake, miso, and similar products, 25 per centum ad valorem.

1909-Paragraph 252: No change in phraseology.

206. Pickles, including pickled nuts, sauces of all kinds, not specially provided for in this section, and fish paste or sauce, 25 per centum ad valorem.

1909-Paragraph 253: No change in phraseology.

207. Cider, 2 cents per gallon.

1909-Paragraph 255: No change in phraseology.

208. Eggs not specially provided for in this section, 2 cents per dozen; eggs frozen or otherwise prepared or preserved in tins or other packages, not specially provided for in this section, including the weight of the immediate coverings or containers, 2 cents per pound.

1909-Paragraph 256: A new provision is added for eggs frozen or otherwise prepared or preserved, in tins or other packages.

209. Eggs, dried, 10 cents per pound; eggs, yolk of, 10 per centum ad valorem; dried blood, when soluble, 1 cents per pound.

1909 Paragraph 257: No change in phraseology except that egg albumen and blood albumen, which are in the corresponding provision of the present law, are transferred to Schedule A and the free list, respectively.

210. Hay, $2 per ton.

1909-Paragraph 258: No change in phraseology.

211. Honey, 10 cents per gallon.

1909-Paragraph 259: No change in phraseology.

212. Hops, 16 cents per pound; hop extract and lupulin, 50 per centum ad valorem.

1909-Paragraph 260: No change in phraseology.

213. Garlic, 1 cent per pound; onions, 20 cents per bushel. 1909-Paragraph 261: It is noted that H. R. 3321 omits stating the weight of a bushel of onions (57 pounds) which is prescribed in the present law. It seems desirable that this should be restored. It is true that a court decision some years ago upheld the Secretary of the Treasury in assessing 57 pounds of onions as a bushel, but that decision did not settle the point for all time, but merely the weight of the bushel of onions in controversy. As a matter of fact, it would be far better to make 100 pounds the unit of quantity rather than the bushel.

214. Peas, green or dried, in bulk or in barrels, sacks, or similar packages, 15 cents per bushel of sixty pounds; split peas, 25 cents per bushel of sixty pounds; peas in cartons, papers, or other similar packages, including the weight of the immediate covering, cent per pound.

1909-Paragraph 262: The separate provision for seed peas is discontinued and they apparently fall within the provision for peas, green or dried.

215. Orchids, palms, azalea indica, and all other decorative greenhouse plants and cut flowers, preserved or fresh, 25 per centum ad valorem; lily of the valley pips, tulips, narcissus, begonia, and gloxinia bulbs, $1 per thousand; hyacinth bulbs, astilbe, dielytra, and lily of the valley clumps, $2.50 per thousand; lily bulbs and calla. bulbs or corms, $5 per thousand; herbaceous peony, Iris Kaempferri or Germanica, canna, dahlia, and amaryllis bulbs, $10 per thousand; all other bulbs, roots, root stocks, corms, and tubers, which are cultivated for their flowers or foliage, 50 cents per thousand.

1909-Paragraph 215: There have been a few changes in this paragraph. The present provision for azaleas is superseded by one for azalea indica. The present provision for hyacinth is superseded by one for hyacinth bulbs. Corms have been added to the provision for calla bulbs. The word "herbaceous " has been inserted before peony, and in the last clause of the paragraph roots, stocks, and tubers have been inserted, while bulbous roots have been dropped.

216. Stocks, cuttings, or seedlings of Myrobolan plum, Mahaleb or Mazzard cherry, Manetti multiflora and briar rose, Rosa Rugosa, three years old or less, $1 per thousand plants; stocks, cuttings, or seedlings of pear, apple, quince, and the Saint Julien plum, three years old or less, $1 per thousand plants; rose plants, budded, grafted, or grown on their own roots, 4 cents each; stocks, cuttings, and seedlings, of all fruit and ornamental trees, deciduous and evergreen shrubs and vines, and all trees, shrubs, plants, and vines commonly known as nursery stock, not specially provided for in this section, 15 per centum ad valorem.

1909 Paragraph 264: A new provision is inserted here for "Rosa Rugosa," a rose plant which has been the subject of some litigation. The Customs Court in Maltus, v. United States, 3 Court of Customs Appeals Reports, 354, held it dutiable under the provision for rose plants at 4 cents each and overruled the contention of the importers that it was entitled to entry as a brier rose at $1 per thousand. This amendment has the effect of reversing the court decision.