Shovels, stove or fire: manufactured by Pierson & Company, from sheet-iron, same as duty paid. (S. 7702.)

Signs or labels from tin-plate, same as duty paid on the plate. Quantity ascertained by measurement and computation, as in the case of tin-cans. (S. 7702.)

Silk handkerchiefs. See embroidered silk handkerchiefs. Syrup in canned fruit, prepared by the San Jose Packing Company, San Jose, Cal., same as duty paid on sugar. Entry to show quantity of sugar used limited to 7.90 per cent. of net weight. (S. 12392.)

Syrup from molasses paying duty at the rate of four cents per gallon, 3 2-10 cents per gallon. (S. 7702.)

Sizing, ground glue, from glue imported in lumps, same as duty paid. (S. 7702.)

Skins, dressed. See dressed skins.

Skins, goat, China. See China goat skins.

Slats, curtain. See curtain rollers and slats.

Smoothing-irons, self-heating or charcoal: manufactured by Bliss & Drake, of Newark, N. J., at the following rates per dozen:

For No. 1, weighing not less than 59 pounds to the dozen, 20 cents. For No. 2, weighing not less than 77 pounds to the dozen, 26 For No. 3, weighing not less than 78 pounds to the dozen, 26 4-10 cents. For No. 4, weighing not less than 87 pounds to the dozen, 29 6-10 cents. (S. 7702.) Soap: manufactured by Joseph S. and Thomas Elkinton, of Philadelphia, Pa., same as duty paid on caustic soda. Allow 101⁄2 pounds of soda for every 100 pounds net weight "Brown Soap," and 10 pounds for every 100 pounds "White," Elkinton,” “Laundry” and “Mifflin." (S. 10582.)

Soap: manufactured by the Kentucky Refining Company, Louisville, Ky., in part from caustic soda, same as duty paid. Limited 71⁄2 per cent. net weight. (S. 14104.)

Soap: manufactured by P. J. Crew & Company, Richmond, Va., in part of caustic soda, same as duty paid. (S. 12771.) Soap: manufactured by Rutherford & Barnes, of Brooklyn, N. Y.,

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

in part from caustic soda, same as duty paid. (S. 11497.) Soap: manufactured by Peterson & Company, San Francisco, Cal., in part from caustic soda, same as duty paid. Allow 10 pounds of soda to every 100 pounds net weight soap. (S. 11928.)

Soap and Sapolio: manufactured by Enoch Morgan's Sons Company, New York, in part from imported caustic soda, same as duty paid. (6468-F.) March 21, 1891.

Soap, toilet. See toilet soap.

Soda, caustic. See caustic soda.

Solder used in cans on imported lead used, 2 465-1000 pounds per 100 cans. (S. 14273.)

Solder used in 5-gallon oil-cans, composed of lead and imported pig-tin, same as duty paid. Limited 1 449-1000 pounds pigtin per 100 cans.

(S. 14273.)

Solder used in soldering tin-cans, other than 5-gallon square cans, I cent for each 1,000 running inches of the soldered seams. (S. 7702.)

Sole-leather. See leather.

"Solid ingredient of Rackarock." See Rackarock.

Spectacles and eye-glasses. See lenses.

Spelter, refined from crude spelter or zinc, by Pope, Cole & Company, of Baltimore. Md., same as duty paid. (S. 7702.) Spikes from scrap-iron or steel, same as duty paid. Add 20 per cent. to exported weight. (S. 7702.)

Splice bars, bolts, rivets, hinges, pins and miscellaneous forgings: manufactured by W. Ames & Company, of Jersey City, N. J.,wholly from imported old rails and old scrap-iron, same as duty paid. Add to net weight of all the exported articles except bolts with nuts fitted 20 per cent. to net weight; bolts with nuts fitted, 25 per cent. Quantity of material to be identified ascertained by adding to total net weight of all exported articles, 38 per cent. (5910-F.) Dec. 31, 1890. Split-leather. See finished split-leather.

Split-pease: manufactured wholly from imported pease, same as duty paid. Add to the net weight of the exported article 16

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

per cent. (S. 7857.)

Spokes from spoke-bolts, same as duty paid on a number of bolts equal to the number of the exported spokes. (S. 7702.)

Springs. See carriage, clock.

Springs, clock. See clock-springs.

Stair-pads: manufactured by Messrs. Kirk & Hinds, of North Troy, Vermont, wholly of imported materials, $1.82 per gross. (S. 8681.)

Staples. See barbed fence-wire and staples.

Staples, galvanized wire: manufactured by the Iowa Barbed Wire Company, of Easton, Pa., from Bessemer steel rods and spelter, same as duty paid. Allow 94 pounds of steel rods and 8 pounds of spelter for every 100 pounds of the exported staples. (S. 7702.)

Steam motors: manufactured by the Baldwin Locomotive Works, of Philadelphia, Pa., from imported seamless brass tubes, same as duty paid. Deduct 2 per cent. to cover value remaining scrap. (6962-F.) February 20, 1891.

Steam motors with boilers: manufactured by Burnham, Parry, Williams & Company, of Philadelphia, Pa., from steel plates, same as duty paid. Deduct from original weight of plates 4 per cent. (S. 10632.)

Stearine, refined. See refined stearine.

Steel butts: manufactured by the Stanley Works, of New Britain, Conn., from steel billets. Add to net weight exported

article 28 per cent. such weight. (S. 10456.)

Steel, cast tool, from iron, same as duty paid. Add 5 per cent. to exported weight. (S. 7702.)

Steel cam-shafts for mining stamp mills: manufactured by the Golden State and Miners' Iron Works, of San Francisco, Cal., from imported round steel bars, same as duty paid. Add to net weight 10 per cent. (S. 11777.)

Steel clock-spring material, rolled, tempered, polished and prepared for cutting into lengths suitable for clock-springs: manufactured by R. H. Wolff & Co., limited, of New York City, from imported steel wire rods, same as duty paid. Add 16 per

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

cent. to net weight exported article. (S. 14796.)

Steel dies: manufactured by the Pratt & Wilmington Co., Hartford, Conn., from imported steel, same as duty paid on net weight exported article. (4198-G.) October 5, 1893. Steel drills: manufactured by the Standard Tool Company, of Cleveland, Ohio, wholly from round bar tool steel, by cutting the drill from cold bar, same as duty paid. Add 96 per cent. to net weight. (S. 12598.)

Steel eye bars: manufactured by the Union Bridge Co., of Buffalo, N. Y., wholly from imported steel bars, same as duty paid. Add to net weight 2 per cent. of such weight. (S. 8462.) Steel nails: manufactured by the Danville Nail and Manufacturing Co., of Danville, Pa., and Fall River Iron Works Co., of Fall River, Mass., also Harrisburg Nail Works, wholly from imported steel slabs, same as duty paid. Add to net weight of the exported nails 71⁄2 per cent. (S. 8838.)

Steel nails: manufactured by the Danville Nail Manufacturing Co., of Danville, Pa., wholly from imported steel shearings or cuttings, same as duty paid. Add to net weight exported nails 72 per cent. of such weight. (S. 9504.)

Steel nails in wooden cases of exported petroleum: manufactured by the Brooklyn Wire Nail Co., of Brooklyn, N. Y., from steel rods, same as duty paid. Add to the allowance of 11.45 pounds per hundred cases, 7 per cent. of such allowance. (S. 10168.)

Steel pipes, galvanized or asphaltum, and tar-coated steel-pipes: manufactured by Francis Smith & Company, San Francisco, Cal., from steel sheets, same as duty paid. Deduct from net weight galvanized pipes 9 per cent. Asphaltum and tarcoated pipes, 64 per cent. (S. 12477.)

Steel-rails: manufactured by Maryland Steel Company, Sparrow Point., Md., wholly from iron ore and spiegeleisen, same as duty paid. (S. 13934.)

Steel-rails: manufactured by Bethlehem Iron Company, South Bethlehem, Pa., wholly from iron ore, spiegeleisen and freromanganese, same as duty paid. (S. 13937.)

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

Steel-shanks: manufactured wholly from imported steel, same as duty paid; quantity of material so used will be ascertained for all "shanks with parallel edges" by adding to the net weight of the exported article 5 per cent. of such net weight, and for "custom steel shanks," manufactured by Dunbar, Hobart & Whidden, of South Abington, Mass., by adding to the exported net weight 35 per cent. thereof. (S. 8027.) Steel-wire nails: manufactured by the Brooklyn Wire Nail Company, wholly from imported steel-rods, same as duty paid. Add to net weight of such nails 7 per cent. (S. 8412.) Sulphate of copper or blue vitriol, from imported copper ore, same as duty paid on fine copper contained in imported ore. (S. 10449.) Sugar and syrup from imported sugars, tank-bottoms, syrups of cane-juice, melada, concentrated melada, or concrete and concentrated molasses:

I. On refined loaf, cut loaf, crushed, granulated, and powdered sugar, stove-dried or dried by other equally effective process, 2 82-100 cents per pound.

2. On refined white coffee sugar, undried, and above No. 20, Dutch Standard in color, 2 28-100 cents per pound.

3. On all grades of refined coffee-sugar, No. 20, Dutch Standard, and below in color, 1 84-100 cents per pound.

4. On syrup resulting entirely from the refining of the above enumerated imported materials, four cents per gallon.

(S. 7702.)

Sugar-coated almonds: manufactured by Ph. Wunderle, of Philadelphia, Pa., from imported shelled almonds, same as duty paid, allowance not to exceed rates given below. For each 100 pounds "Superfine Sicily Almonds," 28.99 pounds Sicily almonds; for each 100 pounds "Canary Almonds, Vanilla, 27.93 pounds Canary almonds; for each 100 pounds "Sun Brand Commercial Almonds," 23.08 pounds Jordan almonds; each 100 pounds "Sun Brand Superior Almonds,"32.04 pounds Jordan almonds; each 100 pounds "Sun Brand, The Best Almonds," 43.87 pounds Jordan almonds; each 100 pounds "Sun Brand Superfine Almonds," 40.92 pounds Jordan al

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)