at six dollars pe: dozen or less, two dollars per dozen; when valued over six dollars per dozen, thirty-five per centum ad valorem.

594 On eyelets of every description, six cents per thousand. On ultramarine, six cents per pound. (394.)

595. On wools on the skin, the same rates as on other wools, the quantity and value to be ascertained under such rules as the Secretary of the Treasury may prescribe.* (531.)

66

596. On flax-straw, five dollars per ton. (65.) On flax not hackled or dressed, twenty dollars per ton; on flax hackled, known as dressed line," forty dollars per ton. (65.) On hemp, manilla, and other like substitutes for hemp, not otherwise provided for, twenty-five dollars per ton. (181, 682.) On the tow of flax or hemp, ten dollars per ton. (65.) On jute, sunn, [coir,] (755) and Sisal grass, fifteen dollars per ton. (65, 255.) [On jute buts, six dollars per ton.] (65, 255, 766.)

597. On cotton bagging,† or other manufactures, not otherwise provided for, suitable for the uses to which cotton bagging is applied, composed in whole or in part of hemp, jute, flax, gunny bags,§ gunny cloth,§ or other material, and valued at seven cents or less per square yard, two cents per pound; valued at over seven cents per square yard, three cents per pound. (377, 682, 725.)

598. On iron in pigs, seven dollars per ton. (350.) On cast scrap-iron of every description, six dollars per ton. (352.) On wrought scrap-iron of every description, eight dollars per ton: Provided, That nothing shall be deemed scrap-iron, except waste or refuse iron that has been in actual use, and is fit only to be remanufactured. (352.)

599. On sword blades, thirty-five per centum ad valorem. (139, 297, 363.) On swords, forty-five per centum ad valorem. (139, 297, 363.)

600. On steel railway bars, (363) one and one-quarter cent per pound; and on all railway bars made in part of steel, one cent per pound: Provided, That metal converted, cast, or made from iron by the Bessemer or pneumatic process, of whatever form or description, shall be classed as steel: And provided further, That round iron in coils, three-sixteenths of an inch or less in diameter,

*This clause subjects the wool to duty according to class and value as a distinct article, and the skins to a separate duty of 10 per centum ad valorem, under the provision of Section 8, Act of July 14, 1862. The proper way to ascertain the allowance to be made for the pelts is by pulling (not shearing) the wool from the skins, for the purpose of estimating the correct weight of the same, (Nov. 13, 1871; Sept. 16, 1872. Syn. Ser., 955, 1227.) The following rules for estimating the weight of the following wools on skins, being deduced from several careful experiments made under the instructions of this Department, will be adopted at the several ports, to wit: Those imported from the Cape of Good Hope.

4-pound skins, 59 per cent. wool; 4-pound skins, 60 per cent. wool; 5-pound skins, 61 per cent. wool; 51⁄2pound skins, 62 per cent. wool, 6-pound skins, 63 per cent. wool. (Feb. 3, 1872, Bost. Syn. Ser., 1017.) Those imported from South America.

3-pound skins, 71 per cent. wool; 3-pound skins, 72 per cent. wool; 4-pound skins, 72 per cent. wool; 41⁄2pound skins, 73 per cent. wool; 5-pound skins, 74 per cent. wool; 5-pound skins, 75 per cent. wool; 6-pound skins, 76 per cent. wool; 61⁄2-pound skins, 77 per cent. wool; 7-pound skins, 78 per cent. wool; 71⁄2 pound skins, 78 per cent. wool; 8-pound skins, 79 per cent. wool. (April 22, 1872, Boston. Syn. Ser., 1100.) See also Syn. Series, 1159.

See notes to 377.

The word "herein" inserted here, January 30, 1871. (See 682.)

Gunny cloth, the produce of a country east of the Cape of Good Hope, manufactured into bags in Great Britain, and imported thence into this country, is subject to the discriminating duty of 10 per centum ad valorem. (July 26, 1871. Charleston.)

Of 2240 lbs. (September 28, 1868. Cleveland.) Department's letter of March 19, 1869, held that where "the officers of the customs are satisfied that pieces of new iron, whether more or less than six inches in length, are fit to be made into spikes or bolts, that is, could appropriately and with reasonable expectation of profit on the part of the manufacturer be put to such use, . .. then they should not classify them as scrap fron. It was not intended, however, to limit the application of this principle to pieces of new iron fit only to be made into spikes or bolts, but it must be held to embrace all pieces of new iron, when in the condition in which imported they are fit to be manufactured directly into wire or any other article, and such new iron should not be classified as scrap iron.

"It sometimes happens that importations of so-called scrap iron are mixed with pieces of bar iron, six inches or more in length, and it is practically impossible to separate them, so as to determine what amount should pay duty as scrap and what as bar iron. Where an importation of this character contains any considerable quantity of clippings or pieces of new bar iron, which cannot, under Department's decisions of February 25, and March 19, 1869, be properly classified as scrap iron, then the whole box or lot, or, if it be necessary, the whole importation, in which such pieces are found, should be classified as bar iron." (Feb. 1, 1870. N. Y. Syn. Ser., 568.)

"On application to import, free of duty, old railroad iron from Canada, to be re-rolled in the United States and returned to Canada, it was decided by the Department that such free importation could not be legally allowed; but that the iron under such circumstances would be chargeable with duty as old iron in scrap.' Nor could the iron in question be entered, re-rolled, and exported in bond to be cancelled on proof of delivery in Canada." (Tr. Reg., p. 577.)

whether coated with metal or not so coated, and all descriptions of iron wire, and wire of which iron is a component part, not otherwise specifically enumerated and provided for, shall pay the same duty as iron wire, bright, coppered, or tinned: (43, 197, 333, 334.) And provided further, That steel, commercially known as crinoline, corset, and hat steel wire, shall pay duty at the rate of nine cents per pound and ten per centum ad valorem. (353, 354.)

601. On rough or unfinished grindstones, one dollar and fifty cents per ton; on finished grindstones, two dollars per ton. (75, 153, 228.)*

602. On freestone, sandstone, granite, and all building or monumental stone, except marble, one dollar and fifty cents per ton. (70, 224.)

603. On all sawed, dressed, or polished marble, marble slabs, and marble paving tiles, thirty per centum ad valorem, and in addition twenty-five cents per superficial square foot not exceeding two inches in thickness; if more than two inches in thickness, ten cents per foot, in addition to the above rate for each inch or fractional part thereof in excess of two inches in thickness: Provided, That if exceeding six inches in thickness, such marble shall be subject to the duty now imposed upon marble blocks. (243.)

604. On hair cloth of the description known as hair-seating, eighteen inches wide or over, forty cents per square yard; less than eighteen inches wide, thirty cents per square yard. (104, 280.)

605. On hair cloth known as crinoline cloth, and on all other manufactures of hair not otherwise† provided for, thirty per centum ad valorem. (104, 280, 682, 762.)

606. On hair-pins made of iron wire, fifty per centum ad valorem. (128, 294.) 607. On aniline dyes and colors, by whatever name known, fifty cents per pound, and thirty-five per centum ad valorem. (396.)

608. On buttons and on ornaments for dresses and outside garments made of silk, or of which silk is the component material of chief value, and containing no wool, worsted, or goats' hair, fifty per centum ad valorem. (185, 378.) 609. On silicate of soda, or other alkaline silicates, a half a cent per pound. 610. On sporting gun-wads of all descriptions, thirty-five per centum ad valorem.

611. On nickel, thirty cents per pound. (394.)

612. On nickel oxide and alloy of nickel with copper, twenty cents per pound. (394, 579.)

613. On watches, watch-cases, watch movements, parts of watches, and watch materials, twenty-five per centum ad valorem. (686, 299, 393, 424.) On watch jewels, ten per centum ad valorem. (686, 299.)

614. On live animals,‡ twenty per centum ad valorem: Provided, That animals specially imported for breeding purposes from beyond the seas shall be admitted free, upon proof thereof satisfactory to the Secretary of the Treasury, and under such regulations as he may prescribe: And provided further, That teams of animals, including their harness and tackle, actually owned by persons immigrating to the United States with their families from foreign countries, and in actual use for the purposes of such immigration, shall also be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe: [And provided further, That all animals brought into the United States temporarily and for

*Held that grindstones that are rough hand-dressed should be classified as "rough or unfinished grindstones,” and that those that are turned on a lathe should be classified as "finished grindstones." (May 8, 1871. Phila. Syn. Ser., 823: see also Sept. 14, 1870. Boston. Syn. Ser., 734.)

The word "herein," inserted here, January 30, 1871. (See 682.)

The term "live animals," comprehends all living bodies, endowed with sensation and the power of motion. (July 3, 1866; and October 30, 1866. A. & Co.) See also notes to 481.

"Live stock, imported for breeding purposes, whether for the importer's own use or for sale, are entitled to free entry under this clause." (Feb. 3, 1871. N. O.)

Before admitting animals to free entry which are allowed to be specially imported for breeding purposes, a careful examination of them must be made by collectors, in order to ascertain if they are of superior stock, and that their importation will tend to improve the breed in the United States. As the prices paid for such animals are generally much higher than those paid for ordinary animals, the invoices thereof will be of great asssistance in determining as to whether they are specially imported for breeding purposes or not. (March 31, 1871. Syn. Beries, 805. See also Oct. 5, 1871. Syn. Series, 931.)

a period not exceeding six months, for the purpose of exhibition or competition for prizes offered by any agricultural or racing association, shall be admitted free of duty upon bond being first given, in accordance with regulations to be prescribed by the Secretary of the Treasury, with condition that the full duty hereinbefore imposed shall be paid in case of the sale of any such animals in the United States.] (481.)

615. On oranges, lemons, pineapples, and grapes,* twenty per centum ad valorem; and on limes, bananas, plantains, shaddocks, mangoes, [and cocoanuts,] ten per centum ad valorem: (82, 90, 183, 414,) Provided, That no allowance shall be made for loss by decay on the voyage, unless the said loss shall exceed twenty-five per centum of the quantity, and the allowance then made shall be only for the amount of loss in excess of twenty-five per centum of the whole quantity. [On Zante, or other currants, (180, 736,) and prunes] (181, 736,) and plums, (181,) two and one-half cents per pound.

616. On neats'-foot oil, and all animal, whale, seal, and fish oils, twenty per centum ad valorem. (80, 97.) On oil made of linseed or flaxseed, thirty cents per gallon, seven pounds and a half of weight to be estimated as a gallon. (52, 233.)

617. On hempseed and rapeseed, and other oil seeds of like character other than linseed or flaxseed, one-half cent per pound. (218.) On linseed or flaxseed, twenty cents per bushel of fifty-six pounds weight: (54.) Provided, That no drawback shall be allowed on oil cake made from imported seed.

618. [On sesame seed oil or Cenne [bene] oil,] (772,) and cotton seed oil, thirty cents per gallon. [On sesame seed, ten per centum ad valorem.] (778.)

619. On opium, one dollar per pound.‡ (400.) On opium prepared for smoking, and on all other preparations of opium not otherwise§ (682,) provided for,|| six dollars per pound: Provided, That opium prepared for smoking, and other preparations of opium, deposited in bonded warehouse, shall not be removed therefrom for exportation without payment of duties, and such duties shall not be refunded. On morphia, and on all salts of morphia, one dollar per ounce. (400.)

620. On cotton thread, yarn, warps, or warp yarn, not wound upon spools, 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, valued at not exceeding forty cents per pound, ten cents per pound; valued at over forty cents per pound and not exceeding sixty cents per pound, twenty cents per pound; valued at over sixty cents per pound and not exceeding eighty cents per pound, thirty cents per pound; valued at over eighty cents per pound, forty cents per pound; and in addition to said rates of duty twenty per centum ad valorem. (62, 252, 470, 716.)

SECTION 22. That after the thirty-first day of December, eighteen hundred and seventy, in addition to imported articles now by law exempt from duty, and not herein otherwise provided for, the following articles hereinafter enumerated and provided for shall also be free:

621. Acid, arsenious, crude; acid, nitric, not chemically pure (69); acid, muriatic (220); acid, oxalic (205); acid, picric, and nitro-picric: Provided, That carboys containing acids shall be subject to the same duty as if empty.

Boxes and bags containing oranges, lemons, and maccaroni, become merchandise when they enter into the value and are sold with the articles they contain; and their cost is properly included in the dutiable value of the contents. (January 30, 1866. Baltimore.)

See letter April 1, 1872. Wilmington, N. C.

Opium is not entitled to the privilege of repacking in bond. (May 27, 1870. R. & Co. Syn. Series, 672.) The word "herein" inserted here. (See 682.)

This confines the duty of six dollars per pound to opium prepared for smoking, and to all other preparations of opium which retain the form of opium and are used for like purposes, and does not extend to any fluid, proprietary, or patent medicine. (Nov. 21, 1871. N. Y. Syn. Series, 962.)

It is the intention of this provision to prevent the exportation of such articles, without payment of duties, to foreign countries, whence they could be smuggled into the United States, and collectors will therefore not allow said articles to be exported to ports or places in the Pacific, or on the Pacific coast, either from warehouse, or from the importing vessel, which may, under certain circumstances, as specified in Article 85, of Part V, of the Regulations, be constituted the warehouse, but will require them to be duly landed and placed in warehouse whence they can only be removed on payment of duty. (Jan. 6, 1871. San. Fr. Syn. Serics, 776.)

622. Arsenic (220); aconite, root, leaf, and bark; agaric; alkanet root; alke kengi; albumen (394) and lactarine; amber, gum (220); aloes (211); aniline oil, crude; ammonia, crude, (220, and note); annatto seed (744).

623. Argols, crude (744); asbestos, not manufactured (394).

624. Articles imported for the use of the United States: Provided, That the price of the same did not include the duty.

625. Articles the growth, produce, and* manufacture of the United States when returned in the same condition as exported: Provided, That proof of the identity of such articles be made under regulations to be prescribed by the Secretary of the Treasury; and if such articles were subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exporta tion and not refunded. And all acts and parts of acts heretofore passed prescribing regulations in regard to such importations are hereby repealed (154, 462, 519).

626. Bamboos, unmanufactured (70, 746);† barks, viz.: Quilla, Peruvian (774), Lima, Calisaya, and all cinchona barks (220). Canella alba, pomegranate, croton, cascarilla, and all other barks not otherwise provided for; belladonna, root and leaf; bromine, bitter apples, colocynth, coloquintida (206).

627. Berries, nuts, and vegetables for dyeing, or used for composing dyes, not otherwise provided for in this act (146).

628. Bells broken and bell metal broken,‡ and fit only to be remanufactured (146).

629. Bones, crude, not manufactured, bones ground and calcined, bone dust and bone ash for manufacture of phosphates and fertilizers (146, 747).

630. Books which have been printed and manufactured more than twenty years (748).

631. Brimstone, crude (401); burrstone in blocks, rough or unmanufactured, and not bound up into millstones (148) ;§ buchu leaves (206).

632. Citrate of lime, columbo root, cantharides (207); castor or castoreum (87); catechu or cutch (220).

633. Catgut or whip-gut, unmanufactured (95, 231, 753, 761); coal, anthra cite (364. 702); coc[c]ulus indicus (207); conian cicuta, or hemlock, seed and leaf; cudbear (220).

634. Collections of antiquity, specially imported, and not for sale (149); chalk and cliff stone, unmanufactured (384); corkwood, or cork bark, unmanufactured (434); carnelian, unmanufactured; cuttle-fish bone (207).

635. Diamond dust or bort;|| dragon's blood (207).

636. Eggs. [Emery ore or rock not pulverized, not ground] (208, 728); esparto, or Spanish grass, and other grasses and pulp of, for the manufacture of paper (773).

637. Fibrin, in all forms; fish, fresh, for immediate consumption (152, 614); fish for bait; flint and ground flint stones (227, 760); foliæ digitalis; fashion plates engraved on steel or on wood, colored, plain; fur skins of all kinds, not dressed in any manner (435).

Held, that the terms "growth, produce, and manufacture of the United States," used here, have the saine meaning as those used in former acts on the subject, viz.: "growth, product, or manufacture of, &c." (March 30, 1872, Bost. Syn. Ser., 1082.)

The scrap iron of a U. S. built vessel sold abroad and broken up there is liable to duty on reimportation. (May 25, 1870, N. & Co. Syn. Series, 780.)

Organ pipes of domestic origin, voiced and fitted into an organ abroad, not exempt from duty. (Sept. 6, 1870, Chicago. Syn. Ser., 732.)

Animals raised in the U. S., taken to New Brunswick, and used there temporarily, cannot be returned to the U. S. without payment of duties, except the proper evidence of domestic origin and exportation is produced. (Dec. 14, 1870. Bangor)

See note to paragraph 70.

See note to 146.

See note to 86.

Bort. The American Encyclopedia says those diamonds that are unfit (from imperfection) for jewelry, are sold under the technical name of" bort." They are crushed to powder and used by lapidaries. The splinters are made into drills for piercing holes through rubies, &c.

Colored fashion plates, inclosed in illustrated magazines, but separate from the magazines, are entitled to free entry under this clause; the magazines being liable to 25 per centum ad valorem under 433, as illustrated apers. (Feb. 2, 1871. N. Y.)

638. Glass, broken in pieces, which cannot be cut for use, and fit only to be remanufactured* (154); guano, and other animal manures (154, 165); gums, Arabic, Jeddo, Senegal, Barbary, East India, Cape, Australian, gum benzoin or benjamin, gum copal, sandarac, damar, gamboge, cowrie, mastic, shellac, tragacanth, olibanum, guaiac, myrrh, bdellium, garbanum, and all gums not otherwise provided for (75, 211, 220); gutta-percha, crude (228); goat-skins, raw (531, 763).

639. Horse and cow hair, not cleaned and dressed (155, 762); hoofs, horns, and horn tips (76); hide cuttings, raw and in the hair, for glue stock (763); hemlock bark; hyoscyamus, or henbane leaf.

640. Iodine, crude (212); ipecac (212); India-rubber, crude, and milk of (183, 230); ivory and vegetable ivory, unmanufactured (184, 779).

641. Jalap (212, 766); jet, unmanufactured (125, 281); juniper and laurel berries (77); kryolite.

642. S. lac, crude, seed, button, stick, shell or dye (157, 322); lava, unmanufactured; leeches.

643. Life-boats and life-saving apparatus, specially imported by societies incorporated or established to encourage the saving of human life.

644. Liquorice root (415); litmus and all lichens, prepared or not prepared; logs and round unmanufactured timber not otherwise provided for, and ship timber (103, 708, 768).

645. Madder root, of all kinds, ground, and ground mungeet or Indian madder (158, 769); manna (213); moss, Iceland, and other mosses, crude (79); musk and civet, crude, in natural pod (770); nitrate of soda, or cubic nitre (213).

646. Oak bark; ore of antimony, or crude sulphuret of (400, 744); orange and lemon peel, not preserved, candied, or otherwise prepared (80); orchill, or archill, in the weed or liquid (149, 220, 774).

647. Palm nuts and palm-nut kernels; palm and cocoanut oil (80).

648. Paintings,† statuary,† fountains, and other works of art, the production of American artists: Provided, That the fact of such production be verified by the certificate of any consul or minister of the United States indorsed upon the written declaration of the artist: And provided further, That all paintings, statuary, fountains, and other works of art, the production and property of an American artist, now held for payment of duties in any custom-house of the United States, shall be surrendered to such artist without payment of duties or charge, upon his affidavit filed in the Department of the Secretary of the Treasury that the same are the production of such artist (161, 305, 473).

649. Paintings, statuary, fountains, and other works of art, imported expressly for presentation to national institutions or to any State, or to any municipal corporation (473, 545).

650. Philosophical and scientific apparatus, instruments, and preparations, statuary, casts of marble, bronze, alabaster, or plaster of Paris,§ paintings, drawings, and etchings, specially imported in good faith, for the use of any society or institution incorporated or established for philosophical, educational, scientific, or literary purposes, or encouragement of the fine arts, and not intended for sale (144).

651. Household effects of persons and families returning or emigrating from foreign countries, which have been in actual use abroad by them, and not intended for any other person or persons, or for sale, not exceeding the value of five hundred dollars (155, 751.)

652. Phosphates, crude or native, for fertilizing purposes; plants, trees,

* See note to 154.

See notes to 161.

This does not extend to musical instruments for colleges. (July 22, 1871, N. Ọ.)

Includes plaster casts; but photographs and lithographs are not exempt under this clause. (Oct. 25, 1871, Baltimore. Syn. Series, 943.)

See note to 155.