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In the preface to the edition of 1874, the author made the following state- • ment:

"The codification of the Statutes of the United States, and the changes wrought by it and other recent enactments of Congress, have made a revision and entire re-arrangement of the 'Schedules' in my book necessary. Hundreds of new and perplexing questions of classification arose, which, in order to meet the immediate pressing requirements of the customs service, had necessarily to be decided, (unofficially, of course,) by the best lights I could command. How far my judgment may be sustained by the proper authorities, must be left to the future. It seemed desirable to retain the repealed statutes and notes of former editions for convenient reference, in order to compare texts and note the effects of changes, variations, and transpositions thereof upon past adjudications; to facilitate which, indices to the old are given in the new provisions."

After the lapse of more than two years, I am gratified to find my judgment sustained in nearly every important particular. The same has also proved to be the case in regard to the supplementary schedule since issued by me under the Acts of February 8 and March 3, 1875. But the effect of these Acts, and of the decisions under them, has been to change the duties upon thousands of articles enumerated in the previous schedule, so that it has become necessary to revise the whole, and incorporate in it the supplementary schedule and the decisions for the last two years. Important additions and changes to Parts I and III have also been made, to adapt them to recent enactments and adjudications.






THE favorable reception of the author's previous labors pertaining to impost duties, has encouraged him to amplify and extend his tariff manual. The plan of his first edition excluded all repealed and obsolete portions of the Statutes; but, for obvious reasons, the original plan could not, in this respect, be strictly followed in subsequent editions. Then, as the erasures had necessarily to be made chiefly upon his own judgment, entire freedom from error was hardly possible. Yet he has the satisfaction of knowing, that after a test of several years, only two or three changes in this respect, and those of comparatively minor importance, have become necessary under subsequent decisions. Therefore, and as ready access to all the tariff acts in their entirety, passed since the beginning of the year 1861, is a desideratum, and greatly facilitates investigation, the author, at the instance of the Treasury Department, has restored in this edition the entire text of the several acts; so distinguishing by differences in type, existing laws, from those repealed or superseded, that the re-introduction of the latter cannot confuse or mislead. Many Statutes have also been added which are not strictly tariff acts; but to which revenue officers and others are obliged to refer so frequently, that their presence in a tariff manual cannot but be acceptable. Many additions have also been made to Parts II and III which it is hoped will lighten the burden of customs officers. The author desires specially to acknowledge his obligations to Messrs. W. H. McMahon, chief entry clerk, and H. Millard, entry clerk, in the New York Custom-house, for valuable information and assistance in the prosecution of his work.

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IN laying this, the thirtieth edition of his book, before the public, the author desires to say that he has spared neither labor nor expense in his efforts to make it, in all respects, complete and convenient to those who may use it. He has, in compliance with the preferences expressed by Department and customs officers, eliminated from the Schedule, as far as seemed important or desirable, all cross-references, and transferred all important foot-notes from the former editions to their appropriate places under the new law. This, he thinks, will add greatly to the value of the book, as these notes embrace many decisions made prior to those contained in the Digest published by the Department, and therefore not conveniently, if at all, accessible to either the public or to customs officers. The numeration of the paragraphs of the new law conforms to that of the publications of the Department, modified by convenient subdivisions of long paragraphs and diverse provisions, to facilitate reference. He desires, also, to call especial attention to the additional new tables of computations in Part IV., prepared with great care, with special reference to the provisions of the new law, by a competent expert in a leading mercantile house of New York; as also to the Post Office Laws and Money Order Act, in Part IV.; and to the Organic Laws of the United States, and List of Presidents, Cabinet Officers, and Judges of the Supreme Court, in the Appendix. Vol. I. is merely a reprint of the first 155 pages, of the previous editions, for the accommodation of those who may desire it for reference.

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