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b. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon;

311. c. And the standard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating to internal revenue; (982.)

d. But any brandy or other spirituous liquors imported in casks of less capacity than fourteen gallons shall be forfeited to the United States. (982.)

312. On all compounds or preparations,* of which distilled spirits are a component part of chief value, not specially enumerated or provided for in this act, there shall be levied a duty not less than that imposed upon distilled spirits. (983.)

313. Cordials,† liquors, arrack, absinthe, kirschwasser, ratafia, and other similar spirituous beverages or bitters, containing spirits, and not specially enumerated or provided for in this act, two dollars per proof gallon. (984.)

314.

a. No lower rate or amount of duty shall be levied, collected, and paid on brandy, spirits, and other spirituous beverages than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than the strength of first proof; (985.)

b. And all imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar per gallon. (985.) 315. Bay-rum, or bay-water, whether distilled or compounded, one dollar per gallon of first proof, and in proportion for any greater strength than first proof. (1200.)

316. Ale, porter, and beer, in bottles or jugs of glass, stone, or earthen ware, thirty-five cents per gallon ; otherwise than in bottles or jugs of glass, stone, or earthen ware, twenty cents per gallon. (986.)

317. Ginger-ale or ginger-beer, twenty per centum ad valorem, but no separate or additional duty shall be collected on bottles or jugs containing the same. (1816.)

Of a "compound or preparation containing of alcohol 90 per centum, and 10 per centum of castor oil and of alkanet root," the Department, prior to the passage of the above act, held that "it is an unenumerated article, and by virtue of the 20th section of the Act of August, 1812, it must pay duty according to the highest rate to which any of its component parts are liable;" and affirmed "the decision of the collector in assessing duty on the said article at the rate of two and a half dollars per gallon for fifty degrees, and five cents for each additional degree, being the rates to which alcohol was liable." (June 18, 1866. A. C. B.) A "medical tincture" so called, which was found to be an alcoholic compound, of which alcohol formed the principal ingredient, was held to have been properly assessed at the rate of two and a half dollars per gallon of fifty degrees proof, and five cents for each degree above fifty. (February 2, 1867. S. & L.)

+ Cordials, if they are compounds or preparations of which distilled spirits are a component part of chief value, will be liable to forfeiture if imported in casks or packages of less capacity than 30 gallons. (September 4, 1866. A. W.)

See Department Letter of January 4, 1865, to collector at San Francisco, as to the inclusion of the cost of boxes, bottles, etc., in ascertaining the dutiable value of wines, and see notes to 516, Vol. I. See also letter of July 26, 1866, to W. E. B. & Co., by which the assessment of the separate duty of two cents per bottle in addition, under the act of June 30, 1861, was affirmed.

In an appeal as to the duty on claret wine, imported from Bordeaux, in bottles, and in the dutiable value of which the cost of bottles, corks, labels, caps, straw, and cases was included, the Department held that these constituted an integral part of the market value, and that the duty was properly assessed. (March 15, 1866. Phil.)

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Under the Act of 1864, it was held that "the duty on champagne or sparkling wines in bottles,' is not exclusively specific; the same schedule which governs all other wines as provided for in section 2, governs champagne or sparkling wines in bottles? but a provision of the law directs that said wines shall not pay a less rate of duty than six dollars per dozen bottles, etc. Unquestionably, if the value justifies it, they must pay more." (Dec. 13, 1864, W. & C., Attys.)

The importation of wines together with assorted spirituous liquors, or of an assortment of spirituous liquors in a case or package, is not prohibited by section 21, of the Act of July 14, 1870, provided the package contain not less than one dozen bottles of liquor. (Feb. 15, 1871. Port Huron.)

Wines not in bottles may be imported in packages of any capacity whatever. (September 4, 1866, D. & Sons; also January 21, 1867, P. H.'s Nephews.)

See instructions of Department to collector at Wilmington, N. C., in regard to estimation, by gallons, of quantity contained in a dozen bottles. (Jan. 19, 1867. See also Jan. 18, 1869, Syn. Series, 336.)

For rules as to duty on sour ale or beer, see May 3, 1869, Cape Vincent (Syn. Series, 1869. p. 21), where it was held that sour ale or beer is to be classified as ale or beer (however inferior), so long as it retains its identity and has not become what is commonly known and used as vinegar. If it becomes sour on the voyage of importation, its classification is not changed. (Ibid.)

318.

319.

SCHEDULE I.-COTTON AND COTTON GOODS.

a. Cotton thread,* yarn, warps, or warp-yarn, whether single or advanced beyond the condition of single, by twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form, (927.)

b. Valued at not exceeding twenty-five cents per pound, ten cents per pound;

c. Valued at over twenty-five cents per pound, and not exceeding forty cents per pound, fifteen cents per pound;

d. Valued at over forty cents per pound, and not exceeding fifty cents. per pound, twenty cents per pound;

e. Valued at over fifty cents per pound, and not exceeding sixty cents per pound, twenty-five cents per pound;

f. Valued at over sixty cents per pound, and not exceeding seventy cents per pound, thirty-three cents per pound;

g. Valued at over seventy cents per pound, and not exceeding eighty cents per pound, thirty-eight cents per pound;

h. Valued at over eighty cents per pound, and not exceeding one dollar per pound, forty-eight cents per pound;

i. Valued at over one dollar per pound, fifty per centum ad valorem. (927.)

a. On all cotton cloth,† not bleached, dyed, colored, stained, painted, or printed, and not exceeding one hundred threads to the square inch, counting the warp and filling, (921, 924.) two and one-half cents per square yard;

b. If bleached, three and one-half cents per square yard;

c. If dyed, colored, stained, painted, or printed, four and one-half cents per square yard.

a. On all cotton cloth, not bleached, dyed, colored stained, painted, or printed, exceeding one hundred and not exceeding two hundred threads to the square inch, counting the warp and filling, (922, 925.) three cents per square yard;

b. If bleached, four cents per square yard;

c. If dyed, colored, stained, painted, or printed, five cents per square yard:

320. d. Provided, That on all cotton cloth not exceeding two hundred threads to the square inch, counting the warp and filling, not bleached, dyed, colored, stained, painted, or printed, valued at over eight cents per square yard;

e. Bleached, valued at over ten cents per square yard;

f. Dyed, colored, stained, painted, or printed, valued at over thirteen
cents per square yard, there shall be levied, collected, and paid a
duty of forty per centum ad valorem. (926, Proviso.)

a. On all cotton cloth exceeding two hundred threads to the square
inch, counting the warp and filling, (923, 926.) not bleached, dyed,
colored, stained, painted, or printed, four cents per square yard;
b. If bleached, five cents per square yard;

c. If dyed, colored, stained, painted, or printed, six cents per square
yard:

321. d. Provided, That on all such cotton cloths not bleached, dyed, colored,

"The terms of the law imposing duty according to the count of the threads should be held to apply in all cases where such count can be ascertained by means of the glass' commonly used for such purpose, and in all cases where the value of the goods is partially or wholly determined between the manufacturer and the purchaser according to the number of threads to the square inch." (January 3, 1866. B. L. Ludington, U. S. App'r, N. Y.)

+"Cotton towels, bleached and having colored stripes at either end, intended as an ornament or finish, are properly assessed with the additional duty provided for articles of cotton, if printed, painted, colored or stained." (March 5, 1862, N. Y.)

321.

stained, painted, or printed, valued at over ten cents per square yard; e. Bleached, valued at over twelve cents per square yard;

f. And dyed, colored, stained, painted, or printed, valued at over fifteen cents per square yard, there shall be levied, collected, and paid a duty of forty per centum ad valorem. (926, Proviso.)

322. On stockings, hose, half-hose, shirts, and drawers, and all goods made on knitting machines or frames, composed wholly of cotton, and not herein otherwise provided for, thirty-five per centum ad valorem. (930, 1238.)

323. On stockings, hose, half-hose, shirts, and drawers, fashioned, narrowed, or shaped wholly or in part by knitting machines or frames, or knit by hand, and composed wholly of cotton, forty per centum ad valorem. (930, 1238.) a. Cotton cords, braids, gimps, galloons, webbing, goring, suspenders, braces, and all manufactures of cotton, not specially enumerated or provided for in this act, (929-32.)

324.

b. And corsets, of whatever material composed, thirty-five per centum ad valorem.

325. Cotton laces, embroideries,* insertings, trimmings, lace window-curtains, cotton damask, hemmed handkerchiefs, and cotton velvet, forty per centum ad valorem. (929-31-32.)

326. Spool-thread of cotton, † seven cents per dozen spools, containing on each spool not exceeding one hundred yards of thread; exceeding one hundred yards on each spool, for every additional one hundred yards of thread or fractional part thereof in excess of one hundred yards, seven cents per dozen. (928.)

SCHEDULE J.-HEMP, JUTE, AND FLAX GOODS.

327. Flax straw, five dollars per ton. (955.)

328. Flax, not hackled or dressed, twenty dollars per ton. (956.)

329. Flax, hackled, known as "dressed line," forty dollars per ton. (957.) 330. Tow, of flax or hemp, ten dollars per ton. (959.)

331. Hemp, manila and other like substitutes for hemp not specially enumerated or provided for in this act, twenty-five dollars per ton. (958.) 332. Jute butts, five dollars per ton. (2184.)

a. Jute, twenty per centum ad valorem; (960.)

333. b. Sunn, sisal grass, and other vegetable substances, not specially enumerated or provided for in this act, fifteen dollars per ton. (960.) 334. Brown and bleached linens, ducks, canvas, paddings, cot bottoms, 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, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (961.)

335. Flax, hemp, and jute yarns, thirty-five per centum ad valorem. (961, 971, 977.)

336. Flax or linen thread, twine, and pack thread and all manufactures of

Cotton velvet elaborately embroidered and cut in slips or patterns of the size and shape of slippers was held to be embraced in the embroidery clause under the act of 1857. (August 24, 1857, New York.)" "It has been the practice to classify under these sections (of the acts of 1861 and 1862), (commonly known as the embroidery clauses) such goods as are commercially known as 'embroideries,' and not manufactures of any material to which embroidery may be added." (April 20, 1865, New York.)

The term "embroidered or tamboured," as used in those sections, can only be properly and safely applied to those fabrics figured or ornamented by the employment of the needle, whether directed by the hand, or by machinery in the loom or frame; and consequently manufactures figured in the loom or machine which weaves the fabric, as the texture is formed, without the employment of the needle either by hand or by mechanical agency, are not, therefore, to be considered as comprehended in this classification and liable to duty as "embroidered or tamboured." (See Tr. Reg., p. 565.)

In the case of an importation of four hundred and seventy-eight tin boxes containing spool cotton, it was found that the spoof cotton had been purchased by the dozen spools and not by the box, and afterwards put into the boxes by the purchaser at his own expense to prevent damage on the voyage. Held, "that the boxes do not enter into the market value or form part of the wholesale price of the spool cotton at the period of exportation." (March 29, 1866, New York.)

"Yarn is a single thread, more or less twisted, and used for warp or weft in manufacture, when, by the packing of the loom, it is held together without much twisting, and answers, too, a better purpose than twine."

"Twine is a double and retwisted thread. Sometimes the manufacturer will designate a poor and slightly

flax, or of which flax shall be the component material of chief value, not specially enumerated or provided for in this act, forty per centum ad valorem. (961.) 337. Flax or linen laces and insertings, (962.) embroideries, or manufactures of linen, if embroidered or tamboured in the loom or otherwise, by machinery or with the needle or other process, and not specially enumerated or provided for in this act, (1264.) thirty per centum ad valorem.

338. Burlaps, not exceeding sixty inches in width, of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the component material of chief value (except such as may be suitable for bagging for cotton), thirty per centum ad valorem. (963.)

339. Oil-cloth foundations, or floor-cloth canvas, or burlaps exceeding sixty inches in width, made of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the component material of chief value, forty per centum ad valorem. (963-4.)

340. Oil-cloths for floors, stamped, painted, or printed, and on all other oilcloth (except silk oil-cloth), and on water-proof cloth, not otherwise provided for, forty per centum ad valorem. (1179.)

341. Gunny cloth, not bagging,* valued at ten cents or less per square yard, three cents per pound; valued at over ten cents per square yard, four cents per pound. (965.)

342. Bags and bagging, and like manufactures, not specially enumerated or provided for in this act (except bagging for cotton), composed wholly or in part of flax, hemp, jute, gunny cloth, gunny bags, or other material, forty per centum ad valorem. (966.)

343. Bagging for cotton,† or other manufactures not specially enumerated or provided for in this act, suitable to the uses for which cotton bagging is applied, composed in whole or in part of hemp, jute, jute butts, flax, gunny bags, gunny cloth, or other material, and valued at seven cents or less per square yard, one and one-half cents per pound; valued at over seven cents per square yard, two cents per pound. (967.)

344. Tarred cables or cordage, three cents per pound. (968.)

345. Untarred manila cordage, two and one-half cents per pound. (969.) 346. All other untarred cordage, three and one-half cents per pound. (970.) 347. Seines,§ (972.) and seine and gilling twine, (961.) twenty-five per centum ad valorem.

348. Sail duck,|| or canvas for sails, thirty per centum ad valorem. (973.) 349. Russia and other sheetings, of flax or hemp, brown or white, thirty-five per centum ad valorem. (974.)

350. All other manufactures of hemp, or manila, or of which hemp or manila shall be a component material of chief value, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (975.)

351. Grass-cloth, and other manufactures of jute, ramie, China, and sisal grass, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (978.)

twisted twine as yarn, because not fit for the purposes for which twine is used, and only fit for the purposes for which yarn is used, this, however, does not make it ' yarn.'" (November 28, 1863, N. Y.)

*Gunny bags into which bags of rice were placed for greater security, and on landing were removed and sold without reference to the rice, possessed an independent value, and were held to be liable to duty under this clause. (May 30, 1865. W. P. C. & Co.) As to tare on gunny cloth, see letter of March 30, 1866. N. Y.

+Cotton bagging' is commercially known, and understood to apply exclusively to articles used and suitable for the baling of cotton, without reference to material; and this the phraseology of the law clearly indicates." (May 20, 1863. N. Y.)

"A duty on cotton bagging' can be levied only on articles known as such in commerce when the act imposing the duty was passed." (Curtis v. Martin, 3 How.. 109; Bacon v. Bancroft, 1 Story, 341.)

The term "cordage," as used in the tariff, being considered only applicable to ropes used in the rigging of vessels, "common bale rope for baling cotton," not used for that purpose, nor commonly known as "cordage," is entitled to entry as a manufacture of hemp. (Tr. Reg., p. 563.)

An importation claimed to be a seine, but destitute of the usual weights, sinkers, and ropes, necessary to constitute a complete "seine" within the meaning of the law imposing duties on "seines," was adjudged to be liable to duty as a flax twine at 40 per cent. (June 2, 1866, G. Ĉ.)

The usual width of sail duck is 24 inches. A manufacture of flax 33 inches wide is not the article recog. nized as sail duck, nor the article intended for vessels' sails; being much too wide for strength; but sub ject to duty as a manufacture of flax, etc. (Jan. 28, 1864. N. Y.)

SCHEDULE K.-WOOL AND Woollens.

352. All wools, hair of the alpaca, goat, and other like animals, shall be divided, for the purpose of fixing the duties to be charged thereon, into the three following classes: (1149.)*

353. CLASS ONE, CLOTHING WOOLS.-That is to say, merino, mestiza, metz, or metis wools, or other wools of merino blood, immediate or remote, down clothing wools, and wools of like character with any of the preceding, including such as have been heretofore usually imported into the United States from Buenos Ayres, New Zealand, Australia, Cape of Good Hope, Russia, Great Britain, Canada, and elsewhere, and also including all wools not hereinafter described or designated in classes two and three. (1150.)

354. CLASS TWO, COMBING WOOLS.-That is to say, Leicester, Cotswold, Lincolnshire, Down combing wools, Canada long wools, or other like combing wools of English blood, and usually known by the terms herein used, and also all hair of the alpaca, goat, and other like animals. (1151.)

355. CLASS THREE, CARPET WOOLS AND OTHER SIMILAR WOOLS.-Such as Donskoi, native South American, Cordova, Valparaiso, native Smyrna, and including all such wools of like character as have been heretofore usually imported into the United States from Turkey, Greece, Egypt, Syria, and elsewhere. (1152.)

356.

357.

358.

359.

a. The duty on wools of the first class which shall be imported washed shall be twice the amount of the duty to which they would be subjected if imported unwashed; and the duty on wools of all classes which shall be imported scoured shall be three times the duty to which they would be subjected if imported unwashed. (1153.)

b. The duty upon wool of the sheep, or hair of the alpaca, goat, and other like animals, which shall be imported in any other than ordinary condition, as now and heretofore practiced, or which shall be changed in its character or condition for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any other foreign substance, shall be twice the duty to which it would be otherwise subject. (1153.)

a. Wools of the first class, the value whereof at the last port or place whence exported to the United States, excluding charges in such port, shall be thirty cents or less per pound, ten cents per pound; (1154.)

b. Wools of the same class, the value whereof at the last port or place
whence exported to the United States, excluding charges in such
port, shall exceed thirty cents per pound, twelve cents per pound.
(1154.)

a. Wools of the second class, and all hair of the alpaca, goat, and other
like animals, the value whereof, at the last port or place whence ex-
ported to the United States, excluding charges in such port, shall be
thirty cents or less per pound, ten cents per pound; (1155.)
b. Wools of the same class, the value whereof at the last port or place
whence exported to the United States, excluding charges in such
port, shall exceed thirty cents per pound, twelve cents per pound.
(1156.)

a. Wools of the third class, the value whereof, at the last port or place
whence exported to the United States, excluding charges in such
port, shall be twelve cents or less per pound, two and a half cents
per pound; (1157.)

b. Wools of the same class, the value whereof, at the last port or place whence exported to the United States, excluding charges in such port, shall exceed twelve cents per pound, five cents per pound. (1158.)

* Classification by race and blood the rule. (Feb. 26, 1869. N. Y. Syn. Ser., 361.)

+ The percentage of allowance for increase of weight of wool should be ascertained by the appraisers

and reported to collector in the same manner as estimates of damage. (May, 1871. N. Y.)

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