2 March 1861. Cotton thread. Shirts and drawers. Other manufac tures of cotton. Manufactures of flax, jute or hemp. Ibid. 2 15. Hemp and cord age. be levied, collected and paid a daty of twenty-five per centum ad valorem: And provided, further, That no cotton goods having more than two hundred threads to the square inch, counting the warp and filling, shall be admitted to a less rate of duty than is provided for goods which are of that number of threads. II. On spool and other thread of cotton, thirty per centum ad valorem. III. On shirts and drawers, wove or made on frames, composed wholly of cotton and cotton velvet, twenty-five per centum ad valorem; and on all manufactures composed wholly of cotton, bleached, unbleached, printed, painted or dyed, not otherwise provided for, (a) thirty per centum ad valorem. IV. On all brown or bleached linens, ducks, canvas paddings, cot-bottoms, burlaps, drills, coatings, brown Hollands, blay linens, damasks, diapers, crash, huckabacks, handkerchiefs, lawns or other manufactures of flax, jute or hemp, [or of which flax, jute or hemp] shall be the component material of chief value, being of the value of thirty cents and under per square yard, twenty-five per centum ad valorem ; valued above thirty cents per square yard, thirty per centum ad valorem; on flax or linen threads, twine and pack-thread, and all other manufactures of flax, or of which flax shall be the component material of chief value, and not otherwise provided for, thirty per centum ad valorem. 21. There shall be levied, collected and paid on the importation of the articles hereinafter mentioned, the following duties, that is to say: I. On unmanufactured hemp,(b) thirty-five dollars per ton; on Manilla and other hemps of India, fifteen dollars per ten; on jute, Sisal grass, sun hemp, coir and other vegetable substances not enumerated, used for cordage, ten dollars per ton; on jute butts, five dollars per ton; on codilla or tow of hemp, ten dollars per ton; on tarred cables or cordage, two cents and a half per pound; on untarred Manilla cordage, two cents per pound; on all other untarred cordage, three cents per pound; on hemp(c) yarns, four cents per pound; on coir yarn, one cent per pound; on seines, six cents per Cotton bagging. pound; on cotton bagging, or any other manufacture not otherwise provided for, suitable for the uses to which cotton bagging is applied, whether composed in whole or in part of hemp, jute or flax, or any other material valued at less than ten cents per square yard, one cent and a half per pound; over ten cents per square yard, two cents per pound; on sail duck, twenty-five per centum ad valorem ; on Russia and other sheetings of flax or hemp, (c) brown and white, twenty-five per centum ad valorem; and on all other manufactures of hemp, or of which hemp shall be a component part, not otherwise Other manufac provided for, (d) twenty per centum ad valorem; on unmanufactured flax, fifteen dollars per ton; on tow of flax, five dollars per ton; on grass cloth, twenty-five per centum ad valorem; on jute yarns, (c) fifteen per centum ad valorem; on all other manufactures of jute or Sisal grass, not otherwise provided for, twenty per centum ad valorem. Sheetings. tures of hemp, &c. Ibid. 17. Glass and manu 22. There shall be levied, collected and paid on the importation of the articles hereinafter mentioned, the following duties, that is to say:— On rough plate, cylinder or broad window glass, not exceeding ten by fifteen inches, factures of glass. one cent per square foot; above that, and not exceeding sixteen by twenty-four inches, one cent and a half per square foot; above that, and not exceeding twenty-four by thirty inches, two cents per square foot; all above that, and not exceeding in weight one pound per square foot, three cents per square foot: Provided, That all glass imported in sheets or tables, without reference to size or form, shall pay the highest duty herein imposed: And provided further, That all rough plate cylinder [or] broad glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates as herein imposed; on crown, plate or polished, and on all other window glass not exceeding ten by fifteen inches, one cent and a half per square foot; above that, and not exceeding sixteen by twenty-four inches, two cents and a half per square foot; above that, and not exceeding twentyfour by thirty inches, four cents per square foot; all above that, five cents per square foot: Provided, That all crown, plate or polished, and all other window glass weighing over one hundred and fifty pounds per one hundred square feet shall pay an additional duty on such excess of four cents per pound. * * Ibid. 18. Watches. Ibid. 19. 23. There shall be levied, collected and paid on the importation of the articles hereinafter mentioned, the following duties, that is to say: * * On watches and parts of watches, and watch materials, and unfinished parts of watches, (e) fifteen per centum ad valorem. 24. There shall be levied, collected and paid a duty of ten per centum on the importation of the articles hereinafter mentioned and embraced in this section, that is to say: (a) This does not embrace "cotton socks with dyed tops," the dyed stripe being intended as a trade mark. Dec. Dep. 28 Aug. 1858. (b) This embraces "Italian flax." Dec. Dep. 24 Oct. 1859. (c) See act 5 August 1861 6. 12 Stat. 294. (d) This embraces “bale rope." Dec. Dep. 21 April 1858. Barks of all kinds not otherwise provided Music, printed with lines, bound or un Brass, in pigs or bars, or when old and fit Olive oil in casks, other than salad oil only to be remanufactured; Brazil paste; Bronze liquor; Oranges, lemons and limes; Orange and lemon peel; 2 March 161. Articles chargea ble with a duty of ten per cent. ad valorem. Building stones; Paintings (g) and statuary, (h) not otherwise provided for ; Engravings or plates, bound or unbound; (c) Saffron and saffron cake; Flocks, waste, or shoddy; Salts of tin; 25. There shall be levied, collected and paid a duty of twenty per centum on the importation of the articles hereinafter mentioned and embraced in this section, that is to say: Antimony, tartrate of; Blank books, bound or unbound ; (k) Blue or Roman vitriol, or sulphate of copper; Boards, planks, staves, laths, scantling, spars, hewn and sawed timber, and timber used in building wharves ; Brick, fire-brick, and roofing and paving Burr stones, manufactured or bound up (a) This does not include "sulphate of ammonia." Dec. Dep. 2 April 1858. (b) This does not embrace "empty chronometer cases," which are liable to duty as manufactures of mahogany or rosewood,” under the 22 section Dec. Dep. 3 Aug. 1858. (c) This does not include "stereoscopic views," which are a non-enumerated article, Dec. Dep. 16 Dec. 1858. But it embraces lithographs printed in colors" Ibid. 25 March 1859. And "lithographs colored in oil. Ibid. 25 Jan. 1861. (d) This does not include walnuts, which are embraced in the designation of "nuts not otherwise provided for." Dec. Dep. 10 Aug. 1857. Nor "almonds," which are charged with a specific duty of two cents per pound. Ibid. 11 Aug 1857. Nor "filberts" Ibid. 28 Aug. 1857. Nor "tamarinds preserved in sugar," which are dutiable as "fruits preserved in sugar," under the 224 section. Ibid. 28 Aug. 1858. (e) This does not embrace "vicunia skins," which are liable to duty as a non-enumerated article. Dec. Dep. 31 Jan. 1859. But Ibid. 20. Articles chargeable with a duty of twenty per cent. ad valorem. "mink skins" are within this designation. Ibid. 28 Sept. 1858. (g). This does not include " Genova enamelled painting," intended to be manufactured into ornaments for the person, which are liable to duty as non-enumerated articles. Dec. Dep. 3 March 1858. (h) This embraces "Parian marble busts and figures." The term "statuary" is confined in its application to figures, representing living or deceased creatures of whatever species, real or imaginary, in full relievo, insulated in every part, and which may be formed of marble, plaster, bronze, galvanized zinc, or other material appropriate to the composition of articles of taste. Dec. Dep. 29 Oct. 1857. It also embraces "bisque statutes." Ibid. 29 Oct. 1859. But not "porcelain toys." Ibid. 10 Oct. 1859. (1) This includes "peanuts." Dec. Dep. 4 Aug. 1858. () This includes "blank copying books" for the transfer of writings by means of a copying press. Dec. Dep. 1 March 1858. But it does not embrace "copy-books with printed headings," which are a non-enumerated article. Ibid. 27 July 1860. 2 March 1861. Calomel; Ibid. 21. Copper ore. Gems. Hair cloth, &c. Ibid. 22. Sal soda, hyposulphate of soda, and all car- Skins, tanned and dressed, of all kinds; Spirits of turpentine; Sulphate of barytes, crude or refined; Tar; Thread laces and insertings; (i) Types, new; Varnish of all kinds; Metals, unmanufactured, not otherwise pro- Whalebone, the produce of foreign fish White vitriol or sulphate of zinc; Musical instruments of all kinds, and 27. There shall be levied, collected and paid a duty of thirty per centum on the importation of the articles hereinafter mentioned and embraced in this section, that is to say: (a) This embraces "Pulu," imported from the Hawaiian Islands, and used for beds, mattrasses, and cushions. Dec. Dep. 5 April 1858. (b) This does not embrace "hats made of woollen cloth," which are liable to duty under the 22d section. Dec. Dep. 1 Sept. 1860. (c) This embraces glazed calf skin or patent leather. Koutgen v. Lawrence, 1 Blatch. 615. (d) This does not embrace "jute carpeting." Dec. Dep. 16 June 1858. (e) This embraces "mineral oil." Dec. Dep. 2 March 1859. (7) This includes "drop black." Dec. Dep. 11 July 1859. (h) This includes "chlorate of potash and sal acetocella." Dec. Dep. 27 Aug. 1857. Also "sulphate of ammonia." Ibid. 2 April 1858. (i) Thread lace, made wholly by machinery, and composed of linen and cotton, is embraced in this description. Lottimer v. Lawrence, 1 Blatch. 613. Alabaster and spar ornaments; Anchovies, sardines and all other fish preserved in oil; Argentine, alabatta or German silver, manufactured or unmanufactured; Articles embroidered with gold, silver or other metal; Articles worn by men, women or children, of whatever material composed, made up, or made wholly or in part by hand, not otherwise provided for; (a) Asses' skins; Balsams, cosmetics, essences, extracts, pastes, perfumes and tinctures, used either for the toilet or for medicinal purposes;(b) Baskets, and all other articles composed of grass, ozier, palm leaf, straw, whalebone or willow, not otherwise provided for; Beads of amber, composition or wax, and all beads; (c) Benzoates; Bologna sausages; Bracelets, braids, chains, curls or ringlets, composed of hair, or of which hair is a component material; Braces, suspenders, webbing or other fabrics, composed wholly or in part of India-rubber, not otherwise provided for; Brooms and brushes of all kinds; Buttons and button moulds of all kinds; Canes and sticks for walking, finished or unfinished; Capers, pickles (d) and sauces of all kinds, not otherwise provided for; Caps, hats, muffs and tippets of fur, and all other manufactures of fur, or of which fur shall be a component material; Caps, gloves, leggins, mits, socks, (e) stockings, wove shirts and drawers, and all similar articles made on frames, of whatever material composed, worn by men, women or children, and not otherwise provided for; Card cases, pocket books, shell boxes, souvenirs and all similar articles, of whatever material composed; Carriages and parts of carriages; Clocks and parts of clocks; Clothing, ready-made, and wearing apparel of every description, of whatever material composed, except wool, made up or manufactured wholly or in part by the tailor, seamstress or manufacturer; Coach and harness furniture of all kinds, saddlery, coach and harness hardware, 2 March 1861. silver plated, brass, brass plated, or Articles chargea covered, common tinned, burnished or ble with a duty of thirty per japanned, not otherwise provided for; Combs of all kinds; Composition tops for tables or other articles of furniture; Comfits, sweetmeats or fruits preserved in Coral, cut or manufactured; Court plaster; Crayons of all kinds; Epaulets, galloons, laces, knots, stars, tassels, tresses and wings of gold, silver or other metal; Fans and fire-screens of every description, of whatever material composed; Frames and sticks for umbrellas, parasols and sunshades, finished or unfinished; Furniture, cabinet and household; Hair pencils; Hat bodies of cotton; Hats and bonnets for men, women and children, composed of straw, chip, grass, palm leaf, willow or any other vegetable substance, or of hair, whalebone or other material, not otherwise provided for ; Ink and ink powder; Japanned, patent, or enamelled leather, or skins of all kinds ;(h) Japanned ware of all kinds, not otherwise provided for; Jet, and manufactures of jet, and imitations thereof; Maccaroni, vermicelli, gelatine, jellies and all similar preparations; Manufactures of silk, or of which silk shall be a component material, not otherwise provided for ;(i) Manufactures of the bark of the cork tree, except corks; Manufactures of bone, (k) shell, horn, ivory or vegetable ivory; Manufactures, articles, vessels and wares not otherwise provided for, of brass, copper, gold, iron, lead, pewter, platina, silver, tin or other metal, or of which either of these metals or any other metal shall be the component material of chief value ;(1) (a) This embraces "dress ornaments" or "trimming goods" which do not require, in order to be worn upon the person, to be attached, by sewing or otherwise, to a dress or garment. Dec. Dep. 31 Dec. 1860. And see Thomson v. Maxwell, 2 Blatch. 386. b) This includes "perfumed marrow for toilet soap." Dec. Dep. 3 March 1858. (c) This does not include "pearls strung on thread" for convenience of transportation. Dec. Dep. 11 Dec. 1858. (d) "Salted peppers" are not pickles within the meaning of this clause: they are liable to be assessed as non-enumerated articles. Dec. Dep. 30 Oct. 1857. And so are "walnuts in salt and water." Ibid. 30 Sept. 1858. And "limes preserved in salt and water." Ibid. cent. ad valorem. (c) This embraces "cotton socks with dyed tops." Dec. Dep. 28 Aug. 1858. (g) This embraces "tamarinds preserved in sugar." Dec. Dep.. 28 Aug. 1858. And "citron." Ibid. 26 Sept. 1860. (h) This includes "glazed calf skins." Dec. Dep. 26 Oct. 1857. (2) This embraces "silk violin strings." Dec. Dep. 21 June 1859. () This does not embrace "human skeletons," which are a non-enumerated article. Dec. Dep. 27 Dec. 1860. (1) This embraces "corrugated zinc." Dec. Dep. 28 Oct. 1857. And "guitar strings" composed of metal and silk. Ibid. 5 April 1858. 2 March 1861. Manufactures, not otherwise provided for, Ibid. 23. Articles free from duty. Marble, in the rough or blocks, manufac- Manufactures and articles of leather, or of Manufactures, articles and wares of papier Manufactures of goat's hair or mohair, or Manufactures of wood, or of which wood is Olives; Paper boxes, and all other fancy boxes; Paper hangings and paper for screens or Parasols and sunshades; Plated and gilt ware of all kinds; Red chalk pencils; Seagliola tops, for tables or other articles Side arms of every description; Slates, roofing slates, slate pencils, slate Twines and packthread, of whatever material composed, not otherwise provided for; (h) 28. The importation of the articles hereinafter mentioned and embraced in this section shall be exempt from duty, that is to say: Acids of every description used for chemi cal and manufacturing purposes, not Alcornoque; All books, maps, charts, mathematical, (a) This embraces "embroidered velvet uppers for slippers." Dec. Dep. 24 Aug. 1857. (b) Fancy boxes, made of common wood and veneered with rosewood or ebony, invoiced as rosewood boxes and ebony boxes, and known to the trade by these names, and also fancy boxes and furnished boxes, fall within this description. Sill v. Lawrence, 1 Blatch. 605. (c) "Labels" are embraced in this designation. Dec. Dep. 29 July 1858. (d) Goat's hair plush or mohair plush, composed partly of cotton, falls within this description. Thorp ev. Lawrence, 1 Blatch, 351. (e) This embraces "shaved shingles." Dec. Dep. 30 Sept. 1858. lished for philosophical, literary or reli- Annatto, Roncou or Orleans; Bark, Peruvian, or bark quilla; Berries, nuts, flowers, plants and vege (g) This does not include "chlorine d'oxide de sodium," which is liable to duty as a non-enumerated article. Dec. Dep. 3 March 1858. (h) This embraces "white and blue, or fancy twine or packthread." Dec. Dep. 23 Oct. 1857. (i) This does not include "bricks for furnaces, chemicals and chemical preparations," or other similar articles imported for the use of a college. Dec. Dep. 29 Oct. 1857. (k) This does not embrace" plate paper" imported for the use of a college. Dec. Dep. 21 Dec. 1860. (1) This does not embrace "drop black." Dec. Dep. 11 July 1859. |