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Proviso.

Proviso.

On scrap and

old iron, &c.

On hemp, sail

bagging, &c.

metals is a component material, a duty of twenty-five per centum ad valorem: Provided, That all articles manufactured in whole of sheet, rod, hoop, bolt, or bar iron, or of iron wire, or of which sheet, rod, hoop, bolt, or bar iron, or iron wire, shall constitute the greatest weight, and which are not otherwise specified, shall pay the same duty per pound that is charged by this act on sheet, rod, hoop, bolt, or bar iron, or on iron wire, of the same number, respectively: Provided, also, That the said last mentioned rates shall not be less than the said duty of twenty-five per centum ad valorem.

Thirteenth. That all scrap and old iron shall pay a duty of twelve dollars and fifty cents per ton; that nothing shall be deemed old iron that has not been in actual use, and fit only to be re manufactured; and all pieces of iron, except old, of more than six inches in length, or of sufficient length to be made into spikes and bolts, shall be rated as bar, bolt, rod, or hoop iron, as the case may be, and pay duty accordingly; all manufactures of iron, partly finished, shall pay the same rates of duty as if entirely finished; all vessels of cast iron, and all castings of iron, with handles, rings, hoops, or other addition of wrought iron, shall pay the same rates of duty as if made entirely of cast iron.

Fourteenth. On unmanufactured hemp, forty dollars per ton: duck, cotton sail duck, fifteen per centum ad valorem; and on cotton bagging, three and a half cents a square yard, without regard to the weight or width of the article: on felts or hat bodies made wholly or in part of wool, eighteen cents each.

On manufac

&c.

Fifteenth. On all manufactures of silk, or of which silk shall tures of silk, be a component part, coming from beyond the Cape of Good Hope, ten per centum ad valorem, and on all other manufactures of silk, or of which silk is a component part, five per centum ad valorem, except sewing silk, which shall be forty per centum ad valorem.

On sugars.

On salt.
On old and
scrap lead.

On teas.

On slates.

On window glass.

Proviso.

On vials, bot tles, &c.

Sixteenth. On brown sugar and sirup of sugar cane, in casks, two and a half cents per pound; and on white clayed sugar, three and one-third cents per pound.

Seventeenth. On salt, ten cents per fifty-six pounds.

Eighteenth. On old and scrap lead, two cents per pound. Nineteenth. On teas of all kinds, imported from places this side of the Cape of Good Hope, or in vessels other than those of the United States, ten cents per pound.

Twentieth. On slates of all kinds, twenty-five per centum ad valorem.

Twenty-first. On window glass not above eight by ten inches in size, three dollars per hundred square feet; not above ten by twelve inches, three dollars and fifty cents per hundred square feet; and if above ten by twelve inches, four dollars per hundred square feet: Provided, That all window glass imported in plates, uncut, shall be charged with the highest rates of duty hereby imposed. On all apothecaries' vials and bottles, exceeding the capacity of six, and not exceeding the capacity of sixteen ounces each, two dollars and twenty-five cents the gross: all perfumery and fancy vials and bottles, not exceeding the capacity of four ounces each, two dollars and fifty cents the gross; and those

&c.

exceeding four ounces, and not exceeding sixteen ounces each, three dollars and twenty-five cents the gross; on all wares of cut glass not specified, three cents per pound, and thirty per centum ad valorem: on black glass bottles not exceeding one quart, two dollars per gross: on black glass bottles exceeding one quart, On black two dollars and fifty cents per gross; on demijohns, twenty-five glass bottles, cents each, and on all other articles of glass, not specified, two cents per pound, and twenty per centum; on paper hangings, forty per centum: on all Leghorn hats or bonnets, and all hats On Leghorn or bonnets of straw, chip, or grass, and all flats, braids, or plaits hats, &c. for making hats or bonnets, thirty per centum: on the following articles twelve and a half per centum ad valorem, namely, whalebone, the product of foreign fishing, raw silk, and dressed On whalefurs; and on the following articles twenty-five per centum ad bone, &c. valorem, namely, boards, planks, walking canes and sticks, On boards, frames or sticks for umbrellas and parasols, and all manufactures planks, &c. of wood not otherwise specified; copper vessels, and all manufactures of copper, not otherwise specified: all manufactures of hemp or flax, except yarn and cordage, tarred and untarred, ticklenburgs, osnaburgs, and burlaps, not otherwise specified; fans, artificial flowers, ornamental feathers, ornaments for head dresses, caps for women, and millinery of all kinds; comfits and sweet-meats of all kinds, preserved in sugar or brandy; umbrellas and parasols, of whatever materials made; parchment and vellum, wafers and black lead pencils, and brushes of all kinds. And on the following articles thirty per centum ad valorem, viz. cabinet wares, hats and caps of fur, leather, or wool, leather, On cabinet whips, bridles, saddles, and on all manufactures of leather not wares, &c. otherwise specified; carriages and parts of carriages, and blank books on boots and bootees, one dollar and fifty cents per pair; shoes of leather, other shoes and slippers of prunella, stuff, or nankin; also porcelain, china, stone, and earthen ware, musical instruments, and manufactures of marble, shall pay the present rates of duties.

Twenty-second. On olive oil, in casks, twenty cents a gallon. On olive oil. Twenty-third. On the wines of France, namely, red wines, in On wines. casks, six cents a gallon; white wines, in casks, ten cents a gallon, and French wines of all sorts, in bottles, twenty-two cents a gallon; until the third day of March, eighteen hundred and thirty-four; and from and after that day, one-half of those rates respectively; and on all wines other than those of France, one-half of their present rates of duty, respectively, from and after the last day aforesaid, Provided, That no higher duty shall Proviso. be charged under this act, or any existing law on the red wines of Austria than are now, or may be, by this act levied upon red wines of Spain, when the said wines are imported in casks.

Twenty-fourth. On the following articles an ad valorem duty on baskets, of fifteen per centum, namely, barley, grass or straw baskets, beads, indigo, composition, wax, or amber beads; all other beads not otherwise &c. enumerated, lamp black; indigo, bleached and unbleached linens; shell or paper boxes, hair bracelets, hair not made up for head dresses, bricks, paving tiles, brooms of hair or palm leaf, cashmere of Thibet, down of all kinds, feathers for beds.

Twenty-fifth. All articles not herein specified, either as free or

1

Certain arti

from and after

1833, to be exempted from duty.

On all articles as liable to a different duty, and which, by the existing laws, pay not specified. an ad valorem duty righer than fifteen per centum, to pay an ad valorem duty of fifteen per centum, from and after the said third day of March, one thousand eight hundred and thirty-three. §3. And be it further enacted, That in addition to the articles cles, imported exempted from duty by the existing laws, the following articles, third March, imported from and after the third day of March, one thousand eight hundred and thirty-three, shall be exempted from duty; that is to say, teas of all kinds imported from China or other places east of the Cape of Good Hope, and in vessels of the United States, coffee, cocoa, almonds, currants, prunes, figs, raisins in jars and boxes, all other raisins, black pepper, ginger, mace, nutmegs, cinnamon, cassia, cloves, pimento, camphor, crude saltpetre, flax unmanufactured, quicksilver, opium, quills unprepared, tin in plates and sheets, unmanufactured marble, argol, gum arabic, gum senegal, epaulettes of gold and silver, lac dye, madder, madder root, nuts and berries used in dying, saffron, turmeric, woad or pastel; aloes, ambergris, Burgundy pitch, bark, Peruvian, cochineal, capers, chamomile flowers, coriander seed, cantharides, castanas, catsup, chalk, coculus indicus, coral, dates, filberts, filtering stones, frankincense, grapes, gamboge, hemlock, henbane, horn plates for lanthorns, ox horns, other horns and tips, India rubber, ipecacuanha, ivory unmanufactured, juniper barries, musk, nuts of all kinds, olives, oil of juniper, paintings and drawings, rattans unmanufactured, reeds unmanufactured, rhubarb, rotten stone, tamarinds, tortoise shell, tin foil, shellac, sponges, sago, lemons, limes, pine apples, cocoa nuts and shells, iris or orris root, arrow root, bole ammoniac, colombo root, annotto, annise-seed, oil of annise-seed, oil of cloves, cummin seed, sarsaparilla, balsam tolu, assafœtida, ava root, alcornoque, canella alba, cascarilla, haerlem oil, hartshorn, manna, senna, tapioca, vanilla beans, oil of almonds, nux vomica, amber, platina, busts of marble, metal or plaster, casts of bronze or plaster, strings of musical instruments, flints, kelp, kermes, pins, needles, mother of pearl, hair unmanufactured; hair pencils, Brazil paste, tartar crude, vegetables such as are used principally in dyeing and in composing dyes, weld, and all articles used principally for dyeing, coming under the duty of twelve and a half per centum, except bichromate of potash, prussiate of potash, chromate of potash, and nitrate of lead, aquafortis, and tartaric acids; all other dyeing drugs, and materials for composing dyes, all other medicinal drugs, and all articles not enumerated in this act nor the existing laws, and which are now liable to an ad valorem duty of fifteen per centum, except tartar emetic and Rochelle salts, sulphate of quinine, calomel and corrosive sublimate, sulphate of magnesia, glauber salts: Provided, That nothing in this act contained shall be so construed as to reduce the duties upon alum, copperas, manganese, muriatic or sulphuric acids, refined salt petre, blue vitriol, carbonate of soda, red lead, white lead or litharge, sugar of lead or combs.

Proviso.

Act requiring the addition

of 10 or 20

§4. And be it further enacted, That from and after the third day of March aforesaid, so much of any act of Congress as requries the addition of ten or twenty per centum to the cost or

value of any goods, wares, or merchandise, in estimating the per cent. to duty thereon, or as imposes any duty on such addition, shall be value, &c. to be repealed. repealed.

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persons

ty does not

exceed $200, to be paid in

cash, without discount-if

exceed

paid, &c.

§ 5. And be it further enacted, That from and after the third Where the day of March aforesaid, where the amount of duty on merchan- amount of du. dise, except wool, manufactures of wool, or of which wool is a component part, imported into the United States, in any ship or vessel, on account of one person only, or of several jointly interested, shall not exceed two hundred dollars, the same shall be paid in cash, without discount; and if it shall exceed that $200, to sum, shall, at the option of the importer or importers, be paid or paid, or se secured to be paid, in the manner now required by law, one-half cured to be in three, and one-half in six calendar months; and that, from and So much of after the said third day of March, so much of the sixty-second act 2d March, section of the act entitled "An act to regulate the collection of 17.00, as auduties on imports and tonnage," approved the second day of thorises the March, one thousand seven hundred and ninety-nine, as author- teas in bonc., ises the deposite of teas under the bond of the importer or import- to be repealed. ers, shall be repealed: and that so much of any existing law as * Act of 1799, requires teas, when imported in vessels of the United States, from c. 128, vol. 1, places beyond the Cape of Good Hope, to be weighed, marked Provisions of and certified, shall be and the same is hereby repealed.

deposite of

p 573.

any existing

teas to be

without dis

der bond, &c.

§ 6. And be it further enacted, That from and after the third law requiring day of March aforesaid, the duties on all wool, manufactures of weighed, &c. wool, or of which wool is a component part, shall be paid in cash, repealed. without discount, or, at the option of the importer, be placed in Duties on the public stores, under bond, at his risk, subject to the payment wool, to be of the customary storage and charges, and to the payment of paid in cash, interest at the rate of six per centum per annum, while so stored: count, or be Provided, That the duty on the articles so stored, shall be paid placed in pub one-half in three, and one-half in six months, from the date of lic stores, unimportation: Provided, also, That if any instalment of duties be Proviso. not paid when the same shall have beco ne due, so much of the Proviso. said merchandise as may be necessary to discharge such instalment shall be sold at public auction, and retaining the sum necessary for the payment of such instalment of the duties, together with the expenses of safe keeping and sale of such goods, the overplus, if any, shall be returned by the collector to the importer or owner, or to his agent or lawful representative: And provided Proviso. also, That the importer, owner, or consignee of such goods, may, at any time after the deposite shall have been made, withdraw the whole or any part thereof, on paying the duties on what may be withdrawn, and the customary storage and charges, and of interest.

§ 7. And be it further enacted, That in all cases where the duty Actual value which now is, or hereafter may be imposed on any goods, wares, in certain ca of goods, &c. or merchandise imported into the United States, shall, by law, be ses, to be apregulated by, or be directed to be estimated or levied upon the praised, esti value of the square yard, or of any other quantity or parcel inated and as thereof; and in all cases where there is or shall be imposed any collector and certained by ad valorem rate of duty on any goods, wares, or merchandise appraiser. imported into the United States, it shall be the duty of the collector within whose district the same shall be imported or entered,

VOL. IV.

29

Proviso.

Appraisers 'may call be

fore them and

ner, &c.

to cause the actual value thereof, at the time purchased, and place from which the same shall have been imported into the United States, to be appraised, estimated and ascertained, and the number of such yards, parcels, or quantities, and such actual value of every of them, as the case may require; and it shall, in every such case, be the duty of the appraisers of the United States, and every of them, and every other person who shall act as such appraiser, by all the reasonable ways or means in his or their power, to ascertain, estimate, and appraise the true and actual value, any invoice or affidavit thereto to the contrary notwithstanding, of the said goods, wares, and merchandise, at the time purchased, and place from whence the same shall have been imported into the United States, and the number of such yards, parcels, or quantities, and such actual value of every of them as the case may require; and all such goods, wares, and merchandise, being manufactures of wool, or whereof wool shall be a component part, which shall be imported into the United States in an unfinished condition, shall, in every such appraisal, be taken, deemed, and estimated by the said appraisers, and every of them, and every person who shall act as such appraiser, to have been, at the time purchased, and place from whence the same were imported into the United States, of as great actual value as if the same had been entirely finished: Provided, That in all cases where any goods, wares, or merchandise, subject to ad valorem duty, or whereon the duty is or shall be by law regulated by, or be directed to be estimated or levied upon, the value of the square yard, or any other quantity or parcel thereof shall have been imported into the United States from a country other than that in which the same were manufactured or produced, the appraisers shall value the same at the current value thereof, at the time of purchase, before such last exportation to the United States, in the country where the same may have been originally manufactured or produced.

§ 8. And be it further enacted, That it shall be lawful for the appraisers to call before them, and examine, upon oath, any examine upon owner, importer, consignee, or other person, touching any matter oath any ow- or thing which they may deem material in ascertaining the true value of any merchandise imported, and to require the production touching the true value of on oath, to the collector, or to any permanent appraiser, of any merchandise letters, accounts, or invoices in his possession, relating to the imported; same, for which purpose they are hereby authorised to adminismay require ter oaths. And if any person so called shall fail to attend, or the produc tion of letters, shall decline to answer, or to produce such papers when so requir

&c.

ed, he shall forfeit and pay to the United States fifty dollars; and if such person be the owner, importer or consignee, the appraisement which the said appraisers may make of the goods, wares, or merchandise, shall be final and conclusive, any act of Congress to the contrary notwithstanding. And any person who shall swear falsely on such examination, shall be deemed guilty of perjury; and if he be the owner, importer, or consignee, the merchandise shall be forfeited.

§ 9. And be it further enacted, That it shall be the duty of the

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