shrubs, roots, seed-cane, and seeds imported by the Department of Agriculture, or the United States Botanic Garden; platinum vases or retorts for chemical uses, or parts thereof (162); potassa, muriate of; quassia wood (220).

653. Rags, of cotton, linen, jute, and hemp, and paper waste, or waste or clippings of any kind fit only for the manufacture of paper, including waste rope and waste bagging (183, 238); rhubarb (218); resins, crude, not otherwise provided for; rose leaves.

654. Saffron and safflower (82, 220, 777); sarsaparilla, crude (220); seaweed, not otherwise provided for (91); scammony, or resin of scammony; sandalwood (164).

655. Seeds: cardamom, caraway, coriander, fenugreek, fennel, cummin, and other seeds not otherwise provided for (218, 713, 778).

656. Senna, in leaves; shells of every description, not manufactured (166); shrimps, or other shell fish; skeletons, and other preparations of anatomy; silkworm eggs.

657. Specimens of natural history,* botany, and mineralogy, when imported for cabinets as objects of taste or science, and not for sale (165); squills, or silla (82); sweepings of silver or gold.

658. Tapioca (220), cassava, or cassada; tea plants; turtles (75, 228); verdigris, or subacetate of copper (219).

659. Wood ashes, and lye of, and beet-root ashes; woods, viz.: poplar, or other woods for the manufacture of paper; wormseed, Levant; xylonite, or Xylotile.

660. SECTION 23. [That for the term of two years from and after the passage of this act, and no longer, machinery and apparatus designed only for, and adapted to be used for, steam towage on canals, and not now manufactured in the United States, may be imported by any State, or by any person duly authorized by the legislature of any State. free of duty, subject to such regulations as may be prescribed by the Secretary of the Treasury. And also that for the term of two years from and after the passage of this act, and no longer, steam plow machinery, adapted to the cultivation of the soil, may be imported by any person for his own use, free of duty, subject to such regulations of the Secretary of the Treasury as before provided] (785).

661. SECTION 24. That the word "saltpetre," as used in section seven of the act of March three, eighteen hundred and sixty-three, allowing drawback of duty on foreign saltpetre manufactured into gunpowder in the United States, and exported therefrom, shall be construed to mean the element of nitre so used, whether it be the nitrate of potash or nitrate of soda.

662. SECTION 25. That section fifteen of the act approved July fourteen, eighteen hundred and sixty-two, entitled "An act increasing, temporarily, the duties on imports, and for other purposes," and section four of the act in amendment thereof, approved March three, eighteen hundred and sixty-five, be, and the same are hereby, so amended, that no ship, vessel, steamer, boat, barge, or flat belonging to any citizen of the United States, trading from one port or point within the United States, to another port or point within the United States, or employed in the bank, whale, or other fisheries, shall hereafter be subject to the tonnage tax or duty provided for in said acts; and the proviso in section one hundred and three of the "Act to provide internal revenue to support the government and to pay the interest on the public debt and for other purposes," approved June thirty, eighteen hundred and sixtyfour, requiring an annual special tax to be paid by boats, barges, and flats, is hereby repealed.

663. SECTION 26. That all imported goods, wares, and merchandise which may be in the public stores or bonded warehouses on the day and year this act shall take effect, shall be subjected to no other duty upon the entry thereof for consumption than if the same were imported respectively after that day; and all goods, wares, and merchandise remaining in bonded warehouses on the day and year this act shall take effect, and upon which the duties shall have

See note to 165.

been paid, shall be entitled to a refund of the difference between the amount of duties paid and the amount of duties said goods, wares, and merchandise would be subject to if the same were imported respectively after that day.*

664. SECTION 27. That all provisions of existing laws whereby any tax or duty is laid upon bequests or devises (805), or transfers by deed, grant, or gift, made or intended to take effect after the death of the grantor, of any real or personal property, in trust or otherwise, for public uses of a literary, educational, or charitable character,† or upon any real or personal estate which may become subject to any trust as aforesaid under any past or future disposition, which, if made in favor of an individual, would confer on him a succession, be, and the same are hereby, repealed, and no taxes heretofore levied thereunder, but not paid, shall be collected.

665. SECTION 28. That in all cases where tobacco is required to be put up in wooden packages, as provided by section sixty-two of an act entitled "An act imposing taxes on distilled spirits and tobacco, and for other purposes," approved July twenty, eighteen hundred and sixty-eight, it shall be lawful for the Commissioner of Internal Revenue to allow the same to be put up in metallic packages: Provided, That they shall be so constructed with such corrugations for receiving and protecting the revenue stamps as the commissioner may approve.

666. SECTION 29. That whenever any merchandise, except wine, distilled spirits, and perishable or explosive articles, or articles in bulk, imported at the ports of New York, in the State of New York; Philadelphia, in the State of Pennsylvania; Boston, in the State of Massachusetts; Baltimore, in the State of Maryland; Portland, in the State of Maine; Port Huron, in the State of Michigan; New Orleans, in the State of Louisiana; and San Francisco, in the State of California, shall appear by the invoice or bill of lading and by the manifests to be consigned to and destined for either of the ports specified in section thirty-five of this act, the collector at the port of arrival shall permit the owner, agent, or consignee to make entry thereof for warehouse or immediate transportation, in triplicate, setting forth the particulars in such entry and the route by which such goods are to be forwarded, whether by land or water. The entry having been compared with the invoice and duly sworn to, and such an examination of the goods and merchandise having been made as will satisfy the customs officers that the same correspond with the manifest and invoice, and the duties estimated on the value and quantity of the invoice, and on the execution of a bond as hereinafter provided, the collector shall deliver the same to be immediately transported to such port of destination,¶ at the sole cost and risk of such owner, agent, or consignee. And goods and merchandise imported to any of the aforesaid ports of entry, and designed for any port designated by the thirty-fifth section of this act, the collector of said port shall give priority in time to the examination of said goods and merchandise for the purpose of forwarding the same to their port of destination, and said examination shall not necessitate the transportation of said goods and merchandise to the warehouse or appraiser's office; and such merchandise so entered for immediate transportation shall not be subject to appraisement and liquidation of duties at

* Goods, wares, and merchandise, in warehouse under bond for more than one year on the 1st day of January, 1871, will be liable, when withdrawn for consumption, to the ten per centum additional duty provided for by the act of March 14, 1866; such additional duty, however, to be computed on the duties to which the merchandise is subject under the act of July 14, 1870, if enumerated therein. (Nov. 29, 1870, N. Y. Syn. Series, 760.) † See section 38, act of June 6, 1872. (Post, ¶805.)

And Toledo (6966), and Pittsburg (697).

Held, that this section should be construed to require solely, the production of the invoice as a basis for the entry of the goods, or in the absence of the invoice showing such destination, the bill of lading and manifest; and that if the destination of the goods be specified either by the invoice, or by the bill of lading and manifest, they should be allowed to go forward. (April 11, 1872. Philadelphia. See also circular. Syn. Series, 1095.) Entries for immediate transportation, which are prescribed by this section, (Form A, in article of the regulations for the transportation of merchandise without appraisement, dated October 1, 1870,) are, in the opinion of the Commissioner of Internal Revenue, not subject to internal revenue stamp duty, for the reason that such entries are not made for any of the purposes specified in Schedule B, Act of June 30, 1864. In this view the department concurs. (June 3, 1871. N. Y. Syn. Series, 844.)

Transportation cannot be permitted over routes passing through foreign territory. (Feb. 23, 1872. J. D. H.)

the port of first arrival aforesaid, but shall undergo such examination as the Secretary of the Treasury shall deem necessary to verify the invoice and entry, and the same examination and appraisement thereof shall be required and had at the said port of destination as would have been required at the port of original importation if such merchandise had been entered for consumption or warehouse at such port.

667. SECTION 30. That the bond required by the foregoing section shall be in a penal sum of at least double the invoice value of the merchandise, with the duties added, and in such form, and with such number of sureties (not less than two) as shall be prescribed by the Secretary of the Treasury; and the said sureties shall justify, by affidavit taken before the collector of customs and attached to the said bond, in an amount at least double the penalty of the bond, and the said collector shall certify to their sufficiency; and the said bond may be executed at the port of final destination, and transmitted to the collector at the port of first arrival, as provided by the act of March two, eighteen hundred and thirty-one.

668. SECTION 31. That merchandise so entered for transportation shall be delivered to and transported by common carriers, to be designated for this purpose by the Secretary of the Treasury, and to or by none others; and such carriers shall be responsible to the United States as common carriers for the safe delivery of such merchandise to the collector at the port of its destination;* and before any such carriers shall be permitted to receive and transport any such merchandise they shall become bound to the United States in bonds of such form and amount, and with such conditions (not inconsistent with law) and such security as the Secretary of the Treasury shall require.†

669. SECTION 32. That merchandise transported under the provisions of this act shall be conveyed in cars, vessels, or vehicles, securely fastened with locks or seals, under the exclusive control of the officers of customs; and inspectors shall be stationed at proper points along the designated routes, or upon any car, vessel, vehicle, or train, at the discretion of the said Secretary, and at the expense of the said companies respectively. And such merchandise shall not be unladen or tran[s]hipped between the ports of first arrival and final destination. (695, 699.)

670. SECTION 33. That merchandise so destined for immediate transportation as aforesaid, except the packages designated for examination, shall be transferred, under proper supervision, directly from the importing vessel to the cars, vessel, or vehicles in which the same is to be transported to its final destination; and if transferred from the importing vessel to any bonded or other warehouse, or to any other place than such car, vessel, or vehicle, it shall be taken possession of by the collector as unclaimed, and deposited in public store, and shall not be removed from such store without entry and appraisement, as in ordinary cases. But the Secretary of the Treasury may, in his discretion, and with such precaution as he shall deem proper, authorize the establishment of bonded warehouses especially and exclusively appropriated to the reception of such merchandise in cases where its immediate transfer to the transporting car, vessel, or vehicle shall be impracticable. But merchandise remaining in such warehouse more than ten days shall be deprived of the privileges conferred by this act, and shall be taken possession of by the collector as unclaimed, and held until regularly entered and appraised.

671. SECTION 34. That the Secretary of the Treasury shall prescribe forms of entries, oaths, bonds, and other papers to be required, and all needful rules and

* Railroad or steamboat routes will not be bonded under the act of July 14, 1870, for the transportation of unappraised merchandise, unless such routes connect two or more of the designated ports between which such transportation is authorized by law. (December 2, 1871. Portland.)

It is the practice of the department under its regulations to bond railroad companies for the safe transporta tion of merchandise, not only in the cars of such companies running over their own roads, but also over other bonded connecting routes. (Dec. 29, 1871. Portland.)

See list of companies bonded under this section. Post, part iii.

regulations, not inconsistent with law, to be observed in the execution of this act, which shall have the force and effect of law.

672. SECTION 35. That the privilege of this act shall extend to the ports of New York, in the State of New York; Boston, in the State of Massachusetts; Providence, in the State of Rhode Island; Philadelphia, in the State of Pennsylvania; Baltimore, in the State of Maryland; Norfolk, in the State of Virginia; Charleston, in the State of South Carolina; Savannah, in the State of Georgia; New Orleans, in the State of Louisiana; Portland, in the State of Maine; Buffalo, in the State of New York; Chicago, in the State of Illinois; Cincinnati, in the State of Ohio; Saint Louis, in the State of Missouri; Evansville, in the State of Indiana; Milwaukee, in the State of Wisconsin; Louisville, in the State of Kentucky; Cleveland, in the State of Ohio; San Francisco, in the State of California; Portland, in the State of Oregon; Memphis, in the State of Tennessee; and Mobile, in the State of Alabama; and to importations from or to Europe, and from or to Asia, or the islands adjacent thereto, via the United States.

673. SECTION 36. That at each of said ports, for which an appraiser of imported merchandise is not now provided for by law, there shall be appointed an appraiser of imported merchandise, at a salary of three thousand dollars per annum, and also such number of weighers, gaugers, measurers, and inspectors as may be necessary to execute the provisions of this act, who shall receive the ordinary legal compensation of such officers.

6736. SECTION 37. That any person maliciously opening, breaking, or entering, by any means whatever, any car, vessel, vehicle, warehouse, or package containing any such merchandise delivered for transportation as aforesaid, removing, injuring, breaking, or defacing any lock or seal placed upon such car, vessel, vehicle, warehouse, or package, or aiding, abetting, or encouraging any other person or persons so to remove, break, injure, or deface such locks or seals, or to open, break, or enter such car, vessel, or vehicle, with intent to remove or cause to be removed unlawfully any merchandise therein, or in any manner to injure or defraud the United States; and any person receiving any merchandise unlawfully removed from any such car, vessel, or vehicle, knowing it to have been so unlawfully removed, shall be guilty of felony, and in addition to any penalties heretofore prescribed shall, on conviction, be imprisoned not less than six months nor more than two years; and any person swearing wilfully false in any oath prescribed in this act, or by the Secretary of the Treasury in pursuance of authority to make all needful regulations conferred upon him by this act, shall be guilty of wilful and corrupt perjury.

673c. SECTION 38. That sections twenty-nine, thirty, thirty-one, thirty-two, thirty-three, thirty-four, thirty-five, thirty-six, and thirty-seven of this act, shall take effect on the first day of October, eighteen hundred and seventy.

DECEMBER 22, 1870.

(U. S. STATUTES AT LARGE, VOL. XVI, p. 397.)

CHAP. VI.-An Act to amend an Act entitled "An Act to reduce Internal Taxes, and for other Purposes," approved July fourteenth, eighteen hundred and seventy.

674. That so much of section twenty-one (584,) of the act to reduce internal taxes, and for other purposes, approved July fourteenth, eighteen hundred and seventy, as relates to sugar, be amended so [that] it will read

675. On all sugar not above number seven, Dutch standard in color, one and three-quarter cents per pound. (584.)

676. On all sugar above number seven, and not above number ten, Dutch standard in color, two cents per pound. (584.)

677. On all sugar above number ten, and not above number thirteen, Dutch standard in color, two and one-quarter cents per pound. (584.)

678. On all sugar above number thirteen, and not above number sixteen, Dutch standard in color, two and three-quarter cents per pound. (584.)

679. On all sugar above number sixteen, and not above number twenty, Dutch standard in color, three and one-quarter cents per pound. (584.)

680. On all sugar above number twenty, Dutch standard in color, and on all refined loaf, lump, crushed, powdered, and granulated sugar, four cents per pound: (326) Provided, That the Secretary of the Treasury shall, by regulation, prescribe and require that samples from packages of sugar shall be taken by the proper officers, in such manner as to ascertain the true quality of such sugar; and the weights of sugar imported in casks or boxes shall be marked distinctly by the custom-house weigher, by scoring the figures indelibly on each package:* (584,) and provided further, That all sirup of sugar, sirup of sugar-cane juice, melada, concentrated melada, or concentrated molasses, entered under the name of molasses, shall be forfeited to the United States. (584.)

JANUARY 30, 1871.

(U. S. STATUTES AT LARGE, VOL. XVI, p. 592.)

No. 18.-Joint Resolution declaratory of the Meaning of the Act entitled "An Act to Reduce Internal Taxes, and for other Purposes," approved July fourteen, eighteen hundred and seventy.

681. That all foreign merchandise which arrived at a port of the United States on or before the thirty-first day of December, eighteen hundred and seventy, and not entered or transferred to a public store or bonded warehouse, shall be entitled to the benefits of the twenty-sixth section of an act entitled "An Act to reduce Internal Taxes, and for other purposes," approved July fourteen, eighteen hundred and seventy, the same as such merchandise would have been entitled to, had it actually been in public store or bonded warehouse on or prior to the thirty-first day of December, eighteen hundred and seventy: Provided, That the owner of such merchandise shall, within thirty days from the passage of this resolution, make application therefor in writing to the collector of the port at which such merchandise arrived.

682. SECTION 2. That the said act is hereby further amended by inserting the word "herein" in the twenty-first section thereof, between the words "otherwise" and "provided," wherever the said words occur together in the said section, and this amendment shall take effect from and after January first, eighteen hundred and seventy-one. (588, 589, 596, 597, 605, 619.)

FEBRUARY 10, 1871.

(U. S. STATUTES at Large, Vol. XVI, p. 408.)

CHAP. XLV.—An Act to amend Section twenty-two of an Act entitled "An act further to prevent Smuggling, and for other Purposes," approved July eighteen, eighteen hundred ́and sixty-six.

683. That section twenty-two of an act entitled "An act further to prevent smuggling, and for other purposes," approved July eighteen, eighteen hundred and sixty-six, be, and the same is hereby amended, so that the same shall be as follows:

684. SECTION 22. That if any vessel enrolled or licensed to engage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States shall touch at any port or place in the adjacent British provinces, and the master or other person having charge of such vessel

The weights of sugars imported in casks or boxes should be marked distinctly, as soon as the same are weighed by the United States weighers, by cutting with a scoring-iron on the head of the cask or cover of the box the gross weight of the package. (Feb. 2, 1871, N. Y.)