MILLS BILL OF 1888 AND THE WILSON BILL OF 1894.

REPARED UNDER THE DIRECTION OF THE COMMITTEE ON FINANCE.

THIRD EDITION.

AUGUST 20, 1894.-Reported by Mr. HARRIS, from the Committee on Finance, and ordered to be printed.

WASHINGTON:

GOVERNMENT PRINTING OFFICE.

CONTENTS.

SCHEDULES:

A: Chemicals, oils, and paints.....

B: Earths, earthenware, and glassware
C: Metals, and manufactures of

D: Wood, and manufactures of
E: Sugar

F: Tobacco, and manufactures of

G: Agricultural products and provisions

H: Spirits, wines, and other beverages..

1: Cotton manufactures

J: Flax, hemp, and jute, and manufactures of

K: Wool, and manufactures of..

L: Silks and silk goods

M: Pulp, papers, and books.

N: Sundries.

Free list

Table of average ad valorem rates under various tariffs

Table of average ad valorem rates, with percentage of reductions by Senate..
Statemert by groups of reductions in average ad valorem rates by the Senate.

2

THE TARIFF ACT OF 1894

COMPARED WITH

THE TARIFF ACT OF 1890,

WITH RATES OF THE WILSON BILL OF 1894 AND THE MILLS BILL OF 1888.

[Law of 1894 in large type, Law of 1890 follows in smaller type, Wilson bill and Mills bill rates in small type.]

AN ACT to reduce taxation, to provide revenue for the Government, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the first day of August, eighteen hundred and ninety-four, unless otherwise specially provided for in this Act, there shall be levied, collected, and paid upon all articles imported from foreign countries or withdrawn for consumption, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules and paragraphs, respectively prescribed, namely:

ACIDS.

AN ACT to reduce the revenue and equalize duties on imports, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the sixth day of October, eighteen hundred and ninety, unless otherwise specially provided for in this act, there shall be levied, collected, and paid upon all articles imported from foreign countries, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules and paragraphs, respectively prescribed, namely:

SCHEDULE A.-CHEMICALS, OILS, AND PAINTS.

1. Acetic or pyroligneous acid, twenty per centum ad valorem.

ACIDS.

SCHEDULE A.-CHEMICALS, OILS, AND PAINTS.

1. Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, one and one-half cents per pound; exceeding the specific gravity of one and forty-seven onethousandths, four cents per pound.

Wilson bill rate: 20 per cent.

Mills bill rate: below 1.047 specific gravity, 2 cents per pound; above 1.047 5 cents per pound.

Large type, law of 1894; small type, law of 1890,

2. Boracic acid, three cents per pound. 2. Boracic acid, five cents per pound.

Wilson bill rate: 20 per cent.

Mills bill rate: Free.

3. Chromic acid, four cents per pound.

3. Chromic acid, six cents per pound.

Wilson bill rate: 10 per cent.

Mills bill rate: 15 per cent.

4. Citric acid, twenty-five per centum ad valorem.

4. Citric acid, ten cents per pound.

Wilson bill rate: 20 per cent.

Mills bill rate: 10 cents per pound.

5. Sulphuric acid or oil of vitriol, not otherwise specially provided for, one-fourth of one cent per pound.

Placed upon free list, paragraph 643.

5. Tannic acid or tannin, sixty cents per pound.

6. Tannic acid or tannin, seventy-five cents per pound.

Wilson bill rate: 35 cents per pound.
Mills bill rate: 50 cents per pound.

6. Tartaric acid, twenty per centum ad valorem.

7. Tartaric acid, ten cents per pound.

Wilson bill rates: 20 per cent.

Mills bill rate: 10 cents per pound.

7. Alcoholic perfumery, including cologne water and other toilet waters (1), and alcoholic compounds not specially provided for in this Act (2), two dollars per gallon and fifty per centum ad valorem.

8. Alcoholic perfumery, including cologne water and other toilet waters, two dollars per gallon and fifty per centum ad valorem; alcoholic compounds not specially provided for in this act, two dollars per gallon and twenty-five per centum ad valorem.

Wilson bill rate: $2 per gallon and 25 per cent.

Mills bill rates: (1) $2.50 per gallon and 50 per cent; (2) $2.50 per gallon and 25 per cent.

8. Alumina (1), alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and alum in crystals or ground (2), four-tenths of one cent per pound.

9. Alumina, alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and alum in crystals or ground, six-tenths of one cent per pound.

Wilson bill rates: (1) 10 per cent; (2) 20 per cent.

Mills bill rates: Free.

8. Ammonia, carbonate of, twenty per centum ad valorem; muriate of, or sal ammoniac, ten per centum ad valorem; sulphate of, twenty per centum ad valorem.

10. AMMONIA.-Carbonate of, one and three-fourths cents per pound; muriate of or sal-ammoniac, three-fourths of one cent per pound; sulphate of, one-half of one cent per pound.

Wilson bill rate: Free.

Mills bill rates: Carbonate, 20 per cent; muriate, 10 per cent; sulphate, 20 per cent.

Large type, law of 1894; small type, law of 1890.

9. Blacking of all kinds, twenty per centum ad valorem. Bone char suitable for use in decolorizing sugars, twenty per centum ad valorem.

11. Blacking of all kinds, twenty-five per centum ad valorem.

Wilson bill rate: Blacking, 20 per cent; bone char, free.
Mills bill rates: Blacking, 25 per cent; bone char, 25 per cent.

12. Blue vitriol, or sulphate of copper, two cents per pound.
Placed upon free list, paragraph 405.

13. Bone char, suitable for use in decolorizing sugars, twenty-five per
centum ad valorem.

See paragraph 9.

10. Borax, crude, or borate of soda, two cents per pound; borate of lime, one and one-half cents per pound. Refined borax, two cents per pound.

14. Borax, crude, or borate of soda, or borate of lime, three cents per pound; refined borax, five cents per pound.

Wilson bill rate: Crude, free; refined, 20 per cent.

Mills bill rate: Crude, free; refined, 5 cents per pound.

10. Camphor, refined, ten per centum ad valorem.

15. Camphor, refined, four cents per pound.

Wilson bill rate: Free.

Mills bill rate: 5 cents per pound.

11. Chalk, prepared, precipitated, French, red, and all other chalk preparations not specially provided for in this Act, twenty per centum

ad valorem.

16. Chalk, prepared, precipitated, French, and red, per one cent pound; all other chalk preparations not specially provided for in this act, twenty per centum ad valorem.

Wilson bill rate: 20 per cent.

Mills bill rate: 20 per cent.

12. Chloral hydrate, twenty-five per centum ad valorem.

NOTE.-Dutiable at 25 per cent under paragraph 74 of tariff
act of 1890.

Wilson bill rate: 25 per cent.

Mills bill rate: 50 cents per pound.

13. Chloroform, twenty-five cents per pound.

17. Chloroform, twenty-five cents per pound.

Wilson bill rate: 25 cents per pound.

Mills bill rate: 50 cents per pound.

COAL-TAR PREPARATIONS.

14. All coal-tar colors or dyes, by whatever name known, and not specially provided for in this Act, twenty-five per centum ad valorem.

COAL-TAR PREPARATIONS

18. All coal-tar colors or dyes, by whatever name known, and not spe-
cially provided for in this act, thirty-five per centum ad valorem.

Wilson bill rate: 20 per cent.

Mills bill rate: 35 per cent.

19. All preparations of coal-tar, not colors or dyes, not specially pro-
vided for in this act, twenty per centum ad valorem.

Placed upon the free list, paragraph 443.

Large type, law of 1894; small type, law of 1890.