14, 330. 80 5, 831.33 201.348.88 96, 303.00 14.017 14.315 14.05 47.83 42.70 39. 186. 51 15.211 13.630 15.63 43 38.39 43 5335 47.83 10 10 28.47 322.078 7,098.50 2, 576. 63 .016 . 014 022 36.30 31.76 36.30 2, 160, 170 79.115.00 19, 441.53 .021 021 .037 27.30 27.30 24.57 135 Bar iron, rolled or hammered, comprising- 13,090,693.75 410, 265. 91 028 036 030 030 35.65 Free 33.27 78.44 42.32 42.32 Free 73.20 39.86 39.86 35, 426. 55 31, 326.00 19,484.60 17, 229.30 35 35 45 45 a Senate proviso: No forgings of iron or steel shall pay a less rate of duty than 35 per cent; the above ad valorem computed on the specific rate of 14 cents. Paragraph, present law. TABLE OF THE AVERAGE AD VALOREM RATES, UNDER THE TARIFF OF 1883, ETC.-Continued. Average value per unit Importations of fiscal year, June 30, 1893. of quantity of impor- Average ad valorem rate of duty, based on impor. tations of 1893, under tations. Quantities. Values. Duties. 1884. 1887. 1893. Act of Mills bill Act of House bill. Senate. SCHEDULE C.-METALS AND MANUFACTURES 146 Seeel ingots, cogged ingots, blooms, and Valued at 1 cent per pound or less.lbs.. Valued above 1% cents and not above 1 cents per pound. Valued above 1 cents, and not above .lbs..] .020 45 45 44.68 25 *********** 37.86 31.25 required by existing laws, conditioned, however, for payment of xes at the rate imposed by this Act and before removal from wareuse and within eight years; as to fruit brandy, from the date of the ginal gauge, and as to all other spirits from the date of the original try for deposit, and all warehousing bonds or transportation and rehousing bonds conditioned for the payment of the taxes on distilled irits entered for deposit into distillery or special bonded warehouses ior to that date shall continue in full force and effect for the time uned in said bonds, except where new or additional bonds are required der existing law. The Commissioner of Internal Revenue may require the distillers of e spirits to give bonds for the additional tax, and before the expiraon of the original bonds shall prescribe rules and regulations for entry for deposit and for new bonds as provided for spirits originally tered for deposit under this Act, and conditioned for payment of tax the rate imposed by this Act and before removal of the spirits from arehouse, and within eight years; as to fruit brandy, from the date the original gauge, and as to all other spirits from the date of original ntry for deposit. If the distiller of the spirits fails or refuses to give e bond for the additional tax, or to re-enter and re-bond the spirits, the ommissioner of Internal Revenue may proceed to collect the tax as ow provided by law for failure or refusal to give warehousing bonds 1 original entry into distillery warehouse or special-bonded warehouse, nd the provisions of section four of the Act of May twenty-eighth, ighteen hundred and eighty (twenty-first Statutes, one hundred and orty-five), so far as applicable, are hereby extended to bonds given nder the provisions of this section: Provided, That the distiller may, t his option and under such regulations as the Commissioner of Intertal Revenue, with the approval of the Secretary of the Treasury, shall rescribe, execute an annual bond for the spirits so deposited in lieu of he bonds herein provided. Wilson bill: Similar provisions, based on a bonded period of three years instead of eight, and with privilege of regauge prior to expiration of bonded period. SEC. 50. That the distiller of any distilled spirits deposited in any listillery warehouse, or special-bonded warehouse, or in any generalonded warehouse established under the provisions of this Act may, rior to the expiration of four years (1) from the date of original gauge is to fruit brandy, or original entry as to all other spirits, file with the collector a notice giving a description of the packages containing the spirits, and request a regauge of the same, and thereupon the collector shall direct a gauger to regauge the spirits, and to mark upon each such package the number of gauge or wine gallons and proof gallons therein contained. If upon such regauging it shall appear that there has been a loss of distilled spirits from any cask or package, without the fault or negligence of the distiller thereof, taxes shall be collected only on the quantity of distilled spirits contained in such cask or package at the time of the withdrawal thereof from the distillery warehouse or other bonded warehouse: Provided, however, That the allowance which shall be made for such loss of spirits as aforesaid shall not exceed one proof gallon for two months or part thereof; one and one-half gallons for three and four months; two gallons for five and six months; two and one-half gallons for seven and eight months; three gallons for nine and ten months; three and one-half gallons for eleven and twelve months; four gallons for thirteen, fourteen, and fifteen months; four and onehalf gallons for sixteen, seventeen, and eighteen months; five gallons for nineteen, twenty, and twenty-one months; five and one-half gallons 1 |