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Digest of laws relating to duties on imports-Continued.

Act approved Sec. 6 Imposes ten per cent. discriminating duty on products of countries March 3, 1865,

beyond the Cape of Good Hope, when imported from countries

this side the cape, except raw cotton and raw silk. Sec. 7 Re-enacts sec. 23, act of June 30, 1864, authorizing the importer to

advance the value of an invoice on entry, and applies the section
to ad valorem rates of duty: defines the dutiable value of im.
ports, excluding certain charges, (the last part repealed by sec.

9, act of July 28, 1866.)
Sec. 8 Relates to discoveries of guano: suspends act of 1856 for two years.
Sec. 9 Declares that this act shall take effect April 1, 1865.
Sec. 10 Revives the law of 1799 in relation to branding casks, &c.
Sec. 11 Extends the free importation of flax machinery one year.
Sec. 12 Defines the mode of procedure in United States courts in collection

of duties and penalties.
Sec. 13 Relates to the refund of duties on goods destroyed while in the custody

of United States officers.
Approved March 3, 1865.

Act of March 14, 1866.
Act approved

The act approved March 14, 1866, extends the time of withdrawal of March 14, 1866.

warehoused merchandise.

Act of May 16, 1866. Act approved

The act of May 16, 1866, provides “That on and after the passage May 16, 1866.

of this act there shall be levied, collected, and paid on all horses,
mules, cattle, sheep, hogs, and other live animals, imported
from foreign countries, a duty of twenty per centum ad valo-
rem: Provided, That any such animals, now bona fide owned by
resident citizens of the United States, and now in any of the
provinces of British America, may be imported free of duty until
the expiration of ten days next after the passage of this act."

Approved May 16, 1866.
Act of July 28, 1866, entitled An act to protect the rete-

nue, and for other purposes." Act approved Sec. 1 Be it enacted, &c., That from and after the tenth day of August, 1866, July 28, 1866.

in lieu of the duties now imposed by law on the articles men:

tioned in this section, there shall be paid, &c. : On cigars, cigarettes, and cheroots of all kinds, three dollars per

pound, and in addition thereto fifty per centum ad valorem : Provided, That paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars : And provided further, That on and after the first day of August, eighteen hundred and sixty-six, no cigars shall be imported unless the same are packed in boxes of not more than five hundred cigars in each box: and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package: and all cigars on importation shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected and a stamp affixed to each box, indicating such inspection, with the date thereof. And the Secretary of the Treasury is hereby authorized to provide the requisite stamps, and to make all necessary

regulations for carrying the above provisions of law into effect : On cotton, three cents per pound : On all compounds or preparations of which distilled spirits are a

component part of chief value, there shall be levied a duty not less than that imposed upon distilled spirits : Provided, That brandy and other spirituous liquors may be imported in casks or other packages of any capacity not less than thirty gallons :

Digest of laws relating to duties on imports-Continued.

Act approved Sec. 1 and that wine in bottles may be imported in boxes containing Jaly 28, 1866. Cont'd. not less than one dozen bottles of not more than one quart each:

and wine, brandy, or other spirituous liquor imported into the
United States, and shipped after the first day of October, eigh-
teen hundred and sixty-six, in any less quantity than berein

provided for, shall be forfeited to the United States.
Sec. 2 Amendatory of navigation acts.
Sec. 3 Extends suspension of former act relative to discoveries of guano.
Sec. 4 Repeals all acts allowing fishing bounties: but remits duties on salt

used in curing fish.
Sec. 5 Authorizes free transit of goods entered at any port for transit to

British provinces or Mexico.
Sec. 6 Authorizes transit in bond of imports through parts of Canada, if

from one port of the United States to another in the United

Sec. 7 Authorizes refund of excess of duties paid in certain cases, although

the requirements of the act of June 30, 1864, were not complied

with. Sec. 8 Affirms the act of March 2, 1833, and other acts in relation to frauds

and penalties, and captured and abandoned property. Sec. 9 And be it further enacted, That in determining the dutiable value of Digest of laws relating to duties on imports-Continued.

merchandise hereafter imported, there shall be added to the cost, or to the actual wholesale price or general market value at the time of exportation in the principal markets of the country from whence the same shall have been imported into the United States, the cost of transportation, shipment, and transhipment, with all the expenses included from the place of growth, production, or manufacture, whether by land or water, to the vessel in which shipment is made to the United States; the value of the sack, box, or covering of any kind in which such goods are contained; commission at the usual rates, but in no case less than two and one-half per cent. ; brokerage, export duty, and all other actual or usual charges for putting up, preparing, and packing for transportation or shipment. And all charges of a general character incurred in the purchase of a general invoice shall be distributed pro rata among all parts of such invoice; and every part thereof charged with duties based on value shall be advanced according to its proportion, and all wines or other articles paying specific duty by grades shall be graded and pay duty according to the actual value so determined: Provided, That all additions made to the entered value of merchandise for charges shall be regarded as part of the actual value of such merchandise, and if such addition shall exceed by ten per cent. the value so declared in the entry, in addition to the duties imposed by law, there shall be levied, collected, and paid a duty of twenty per cent. on such value: Provided, That the duty shall in no case be assessed upon an amount less than the invoice or entered value: Provided further, That nothing herein contained shall apply to long.combing or carpet wools costing twelve cents or less per pound, uuless the charges so added shall carry the cost above twelve cents per

pound, in which case one cent per pound duty shall be added. Sec. 10 Authorizes the proceeds of sales of warehoused goods, sold as having

been abandoned to the government for remaining over three years in warehouse, to be paid to the importer, less duties and

charges. Sec. 11 | Authorizes the free importation of machinery for the manufacture of

beet sugar for one year. Sec. 12 Enacts “That upon the reimportation of articles once exported, of

the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon

Act approved Sec. 12 which such tax has been paid and refunded by allowance or
July 28, 1866.
Cont'd. drawback, there shall be paid a duty equal to the tax imposed

by the internal revenue laws upon such articles."
Sec. 13 Authorizes the establishment of a Bureau of Statistics in the Treasury

Sec. 14 Suspends the direct tax in certain States.

Approved July 28, 1866.

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Ex. Doc. 2_10


Comparative statement of the rates of dutics and imposts under the several tariff acts from 1842 to 1866, both inclusire.

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75 cts. p.gall., 1st proof $2 per gall., 1st proof. $2 50 p. Gall., 1st proof.
50 per cent

50 per cent
30 per cent

30 per cent
$2 40 per 100 lbs.

20 cents per lb
75 cents per lb. 75 eents per lb.
10 per cent

10 per cent
50 cents per lb
141 cents per lb.
20 cents per lb.

25 per cent
25 per cent

No.8, 25 c.; other, 80 c.

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Per ct. Per ct.

60 cts. p. gal.


30 50 cents per gallon..
oll of, or wormwood


24 20 per cent ...... Accordeons

30 per cent 20

15 B0 per cent
Acetate of lead, or white lead. 4 cts per lb 20 15 $1 50 per 100 lbs.
of potasse: ....

20 per cent 20

15 10 per cent of quicksilver

20 per cent 20

15 20 per cent of iron, strontian, zinc, mag.

nesia, and soda. of barryta of lead

20 per cent 20 4 10 per cent Acid, acetic, acetuouy or pyrolig.

neous, specific gravity exceed

ing 1040 per cent
Acid, acetic, acetuous or pyrolig-
nepus, specific gravity not over

20 per cent 20 4 10 per cent

5 per cent ..


4 10 per cent
citric, white or yellow 20 per cent 20 4 10 per cent
gallic, (med.).

20 per cent 20

4 Free
nitric, or nitric fort

20 per cent 20

15 10 per cent

20 per cent 20 4 10 per cent

20 per cent 20 4 10 per cent
tartaric, in crystals or powder. 20 per cent 20 4 10 per cent
sulphuric, or oil of vitriol 1 ct, per lb 10

4 Free
Acids, all kinds of, used for chemi-

cal and manufacturing purposes.. 20 per cent 20 15 Free Acids, medicinal purposes, or in the fine arts, not otherwise provided

20 per cent 20

4 10 per cent A corns

20 per cent 20 15 10 per cent Acorn coffoe and all other subti.

cutes for coffee... Adhesive felt for whip's bottom Free

Free, Free. 10 per cent planter, salvo

30 per cent


24 120 per cent

Free.. 140 per cent

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