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salts, (92, S. S., 2021.)

Vicugna skins, with wool on, as wools on the skin,
which see, (360, 1159, Jan. 31, 1859, Phila.)
Vinegar, demijohns containing, (133.)

requiring 35 grains of bicarbonate of potash to
neutralize 1 oz. troy thereof,* (289, S. S., 2988.)
71⁄2 cts. per gal.
stronger, on each grain in excess of 35, re-
quired to neutralize, must pay in addition to
above, (S. S., 2988.)
of a ct. in add.

concentrated, or acetous acid, (see “Acid, ace-
tous.")

essence of, when dtbl. as an acetic acid, and when as vinegar, (S. S., 3964, 4213.)

toilet, (99.)

wine-, in bottles, dtbl. by the gallon under 289, (S. S., 1816.)

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same, unmfd., viz., reeds or other sticks and canes in the rough, or no further mfd. than cut into lengths suitable for, (646, 812.) Free. supplied with smoking-pipe, (476 a., S. S., 3692.) 70 Walnut lumber, (ses T. D., 43.)

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50

3 cts. per lb.

35

Ware, China, porcelain, and Parian, and other
crockery, (see "Earthenware.")

gilt, plated or britannia, (210.)
japanned, + + +, (457.)

Warehouse, all goods in at the date on which the

act of March 3, 1883, took effect, to be subject
only to the rates of duty provided in that act,
(854.)

Warehouses, bonded, ports containing, (S. S.,
3439, see, also, post, Pt. IV., p. 78.)
Warming-pans, brass or tin, (216.)
copper, (216.)

Vinegars, non-alcoholic med. preps. + + +, (93.) 25 Warps and warp-yarn, cotton (318):

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* Vinegar of less than the standard strength is subject to duty as if of the standard strength, (S. S., 2988.) For the mode of testing the strength see S. S., 3136.

The importation of foreign watches, watch cases, watch movements, and parts of watches, simulating domestic trade-marks, prohibited, (844.) Watches of foreign mf. sent to Europe for repairs are subject to duty on reimportation, (S. S., 2631.)

Watch-pins, classified as "parts of watches," under 494, (S. S., 2720.)

mica, (742.)

Free.

of every kind, fit only for making paper, (754.)

Free.

rope, fit only for making paper, (754.)
silk, (785, S. S., 3752.)

Free.

Free.

woollen, (361.)

10 cts. per lb.

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*The importation of foreign watches, watch cases, watch movements, and parts of watches, simulating domestic trade-marks, prohibited, (844.) Watches of foreign mf. sent to Europe for repairs are subject to duty on reimportation, (S. S., 2631.)

Watch-pins, classified as "parts of watches," under 594, (S. S., 2720.)

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$1.75 per doz.

same, in bottles of over 1⁄2 pint, and not over 1 pint each, (307 b.) $3.50 per doz.

same, in bottles of over 1 pint, and not over 1 quart each, (307 a.) $7 per doz. same, in bottles of over 1 quart each, (307 d) $7 per doz. and $2.25 per gal. on excess. still, in casks, (308 a.) 50 cts. per gal. same, in bottles, per case of 1 doz. bottles, each containing over 1 pint, and not over 1 quart, or of 24 bottles, each containing not over 1 pint, (308 b.) $1.60 per case. any excess over these quantities in such bottles subject to a duty of five cents for each pint or fraction thereof so in excess, (308 c.; see rules for estimating excess, S. S., 4060.)

but there is no separate or additional duty on bottles containing still wines, (308 d.) all wines containing over 24 per ct. of alcohol to be forfeited, (308 e.)

no allowance for breakage, leakage, or damage on wines, liquors, cordials, or dist. spirits, (308 f.)

"spumante," or foaming, same as sparkling, (S. S., 2367.)

vermuth, duty as on still wines, (309, S. S., 1585, 2367.)

all wines, brandy, or other spirituous liquors

in bottles must be packed in packages containing not less than 1 dozen bottles in each package, (310.)

all such bottles, excepting those containing still wines, must pay an additional duty (310.) of 3 cts. for each bottle. Chinese, so-called, (311 a., S. S., 1987.)

$2 per pf. gal. medicated, containing over 50 per ct. of alco

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Galvanized except fence wire, 182 c.

Covered and crinoline, corset and hat

wire, 182 b.

No.5 w.g. No.10w.g. 11⁄2 ct. 2 cts.

51⁄2 cts.

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no article made of iron or steel wire, or of which iron or steel wire is the comp. mat. of ch. val., shall pay a less rate of duty than the wire of which it is wholly or in part made. nails, iron or steel, (168.) 4 cts. per lb. rods, iron or steel, round, in coils and loops, for mf. of rivets, screws, nails, and fences, not lighter than No. 5, wire gauge, val. at not over 31⁄2 cts. per lb., (180 a.) of a ct. per lb. the same, if galvanized, pays the above rate, and (182 e.) 1⁄2 ct. per lb. in add. making a total of 1 ct. per lb. iron or steel, flat, with longitudinal ribs for the mf. of fencing, (180 b.) of a ct. per lb. ribbon, of strands of iron wire, covered with cotton and united by a cotton web, (216, 823, S. S., 1451.) rope, and

strand, pay in addition to the rates on the wire of which they are made, as follows, to wit: iron, (182ƒ.) steel, (182 g.)

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telegraph cable, copper, (216, S. S., 1677.) Witherite, or carbonate of baryta, (603.) Woad, weld, or pastel, crude dye, (509.) Women's and children's apparel-cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for, and goods of like description, or used for like pps., wholly or partly of wool, worsted, or hair, except knit goods, (367.) 45 cts. per lb. and 40 and children's dress-goods, coat-linings, Italian cloths, and goods of like description, ptly. of wool, worsted, or the hair of the alpaca, goat, or other animals as follows:

1. Those composed wholly of either of these ma

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headings of barrels, casks, etc., as mfs. of wood,
+++, under 233, (T. R., p. 592.)
headings, unmfd., except being sawed or split
into sizes convenient for mf., as wood unmfd.,
under 234, (S. S., 1633.)
hogsheads, as casks, (231.)
hoops, (233, T. R., p. 592.)

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9 cts. per sq. yd. and 40 5. All of the above weighing over 4 oz. per sq. yd., (365 f.) 35 cts. per lb. and 40 Wood ashes, and lye of, (593.) Free. Wooden molds or cores for dress ornaments, as mfs. of wood + +, (233, Oct. 18, 1864, Boston.) 35 Wood, fire, (698.) Free. cedar fence posts and telegraph poles, unmfd., other than round, (234, S. S., 90.) logs and posts, round and unmf., (734, S. S., 841, 1412.) Free. handle-bolts, mfd. or not, (782, S. S., 1540.) Free. for heading staves, (222 or 234, S. S., 3863.) hoop timber, rough, (222 or 234, S. S., 3035.) hop-poles of, unmfd., (722, S. S., 5105.)

hubs for wheels, posts, last-blocks, wagonblocks, oar-blacks, gun-blocks, heading. blocks, and all like blocks and sticks, rough-hewn or sawed only, (222.)

20

mfd., (233, T. R., p. 502.)

lasts, finished or rough, (233, T. R., p. 592.)
laths, per 1000 pieces, (225.)

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15 cts.

220

Free.

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lumber, viz.: sawed boards, planks, deals, and

other lumber, of hemlock, white-wood, syc

amore and bass-wood, (219 a.)

$1 per 1000 ft. board measure.‡ all other articles of, sawed, (219 a.)

$2 per 1000 ft. board measure. of any sort, if planed or finished, in add. to the above rates, must pay for each side so planed or finished, (219 b.)?

50 cts. per 1000 ft. board measure.

if planed on one side, and tongued and grooved, (220.) $1 per 1000 ft. board measure. if planed on two sides, and tongued and grooved, (221.)

$1.50 per 1000 ft. board measure. for vessels, (see 834 and 835.)

edges only planed, not dtbl. as planed or finished, (S. S., 4709.)

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hickory, of lengths and shapes for general use, (219 a., S. S., 4871.)

cedar boards, for making cigar boxes, (not cab

$2 per 1000 ft. board measure.

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*I do not feel quite certain that this provision, in the connection in which it now stands in the law, covers any other than so-called “all wool" goods. But as it embraced mixed goods in the former law, Congress probably did not intend to change its effect in the new.-EI ITOR.

+"One thousand pieces, of four feet each in length, or four thousand lineal feet, constitute the 'thousand' mentioned in the statutes. When clapboards are planed and finished, an additional duty of fifty cents per thousand feet, board measure, for each side which may be so planed and dressed, shall be assessed thereon," (S. S., 1265.)

"The term board measure,' as applied to lumber, is synonymous with 'inch measure;' and as the law prescribes certain rates of duty on sawed lumber by the thousand feet, board measure, all such lumber, whether under or over one inch in thickness, should be reduced to inch measure for the purpose of such assessment of duty," (S. S., 1770.)

The Department has directed the use of the following table in measuring lumber, (S. S., 5379, 5402.)
If 1⁄2 inch and less than inch, as 1⁄2 inch.
inch and less than 34

If

inch, as 5 inch. If inch and less than inch, as 3/4 inch. If inch and less than 1

inch, as 1 inch.

If 14 inch and less than 11⁄2 inch, as 1

inch.

If 11⁄2 inch or over, in the same manner, by 1⁄4 inch variations.

This additional duty for planing, etc., is to be collected only when the sides are planed, and not when the edges merely are planed or finished, (S. S., 4709.)

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all "Class 1," or clothing wools, viz.: merino, mestiza, metz, metis, or other wools of any merino blood; down clothing wools, and wools of like character with any of the above, (including all wools not described or designated in classes II. and III.,) the value of which at the last port or place whence exported to the U. S., excluding charges in such port, shall be 30 cts. or less per lb., (357 a.) 10 cts. per lb.

the same, of greater value, (357 b.)

12 cts. per lb.

all "Class 2," or combing wools, viz.: Leicester, Cotswold, Lincolnshire, down combing Canada long wools, or other like combing wools of English blood, usually known by these terms, and all hair of the alpaca, goat, or other like animals, the value of which at the last port or place whence exported to the U. S., excluding charges in such port, shall be 30 cts. or less per lb., (358 a.)

10 cts. per lb. the same, of greater value, (358 b.)

12 cts. per lb. all "Class 3," or carpet and similar wools, such as Donskoi, native South American, Cordova, Valparaiso, native Smyrna, and others of like character, the value of which at the last port or place whence exported to the U. S., excluding charges in such port, shall be 12 cts. or less per lb., (359 a., S. S., 3007.) 21⁄2 cts. per lb. the same, of greater value, (359 b.) 5 cts. per lb.

"The term 'ship-planking' is understood by the Department to be synonymous with the term 'ship planks,' and to refer to broad pieces of sawed lumber, differing from a board only in being of greater thickness, used in the construction of ships, and bearing different names, according to the part of the ship where applied, such as 'wales,' thickstuff, bottom planks,' etc.," (S. S., 3602, 4347.)

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"The term 'ship-timber,'" (in 734,) “includes only such timber as is evidently to be used for the frame or keel of a vessel or its masts and spars," (S. S., 1655.)

Timber squared or sided by hewing (not sawed) dtbl, under 218 at 1 ct. per cubic ft. Timber hewn ac cording to natural taper of the tree, and all unsquared hewn timber under 217, at 20 per cent. ad val., (S. S., 2406.)

All sawed timber as sawed lumber under 219 a., (S. S., 2431.)

"Where timber is hewn according to the natural taper of the tree, and is not known in a commercial sense as squared, it should be considered as 'timber hewn,' and dutiable at 20 per ct.," (S. S., 2406.)

See S. S., 84, as to inclusion of the packing or baling of Cordova wool in hide covers, in ascertaining the dutiable value.

See Pt. I., 1870, and S. S., 2474, 2730, 2820, 2935, and 2940.

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