Act approved July 14, 1862.

Digest of laws relating to duties on imports-Continued.

Sec. 8
Cont'd.

On manufactures of bladders thirty per centum ad valorem :
On manufactures of India-rubber and silk, or of India-rubber and
silk and other materials, fifty per centum ad valorem:
On mustard, ground, in bulk, twelve cents per pound: when en-
closed in glass or tin, sixteen cents per pound:

On plates, engraved, of steel, copper, wood, or any other mate-
rial, twenty-five per centum ad valorem:

On plumbago or blacklead, ten dollars per ton:

On potatoes, twenty-five cents per bushel:

On fulminates, fulminating powders, and all articles used for like
purposes, n. o. p., thirty per centum ad valorem:

Ou sago and sago flour, one and one-half cent per pound:
On sheathing metal or yellow metal, not wholly of copper, nor
wholly or in part of iron, ungalvanized, in sheets forty-eight
inches long and fourteen inches wide, and weighing from four-
teen to thirty-four ounces per square foot, three cents per pound:
On tin in pigs, bars, or blocks, fifteen per centum ad valorem:
On tin in plates or sheets, and terne tin, twenty-five per centum
ad valorem: on oxide, muriate, and salts of tin, and tin-foil,
thirty per centum ad valorem.

Sec. 9... That in addition to the duties heretofore imposed by law on the
articles hereinafter mentioned, there shall be paid, &c., the
following duties: (this section generally is superseded by sec.
5, act of June 30, 1864, but two or three clauses are in part in
force :)

On woollen and worsted yarn. . . five per centum ad valorem: (applies only to woollen or worsted yarn, or yarn for carpets over No. 14 in fineness; making with thirty per cent. in sec. 13, 1861, thirty-five per cent :)

On coir floor-matting and carpeting, five per centum ad valorem: (adds five per cent. to twenty per cent. of sec. 20, 1861, making twenty-five per cent.)

Sec. 10 Cotton manufactures, additional duties: superseded, except the following:

On other thread of cotton, (than spool thread,) ten per centum ad valorem: (added to thirty per cent. in sec. 14, 1861, making forty per cent.)

Sec. 11 Additional duties on hemp: mostly superseded, but the following remain on jute butts, one dollar per ton: (with five dollars in sec. 15, 1861, making six dollars :)

On jute, Sisal grass, sun hemp, coir, and other vegetable substances not enumerated, (except flax, tow of flax, Russia and Manilla hemp, and codilla or tow of hemp,) five dollars per ton: (with ten dollars per ton in sec. 15, 1861, making fifteen dollars per ton.)

Sec. 12 Imposes full duties on China and earthenware, glass, clay, &c., but is superseded by sec. 9, act of June 30, 1864.

Sec. 13 Imposes additional duties of five per centum ad valorem on the following named articles, nearly all of which pay thirty per cent. under sec. 22, act of March 2, 1861, and therefore now pay thirty-five per centum ad valorem by both acts; the exceptious are noted with each article excepted:

Argentine, albata, or German silver, manufactured or unmauu-
factured: articles embroidered with gold, silver or other metal:
Articles worn by men, women, or children, of whatever material
composed or made, or made wholly or in part by hand, n. o. p.:
Britannia ware: baskets and all other articles composed of grass,
osier, palm-leaf, straw, whalebone, or willow, n. o. p.:
Bracelets, braids, chains, curls, or ringlets, composed of hair,
or of which hair is a component material:

Braces, suspenders, webbing, or other fabrics composed wholly
or in part of India-rubber, n. o. p.: brooms of all kinds:
Canes and sticks for walking, finished or unfinished:
Capers, pickles, and sauces of all kinds, n. o. p.:

Digest of laws relating to duties on imports-Continued.

Aet approved Sec. 13 July 14, 1862. Cont'd.

Caps, hats, muffs and tippets of fur, and all other manufactures
of fur, or of which fur shall be a component material:
Caps, gloves, leggins, mitts, socks, stockings, wove shirts and
drawers, and all similar articles made on frames, of whatever mate-
rial composed, worn by men, women, and children, and n. o. p.:
Card cases, pocket-books, shell boxes, souvenirs, and all similar
articles of whatever material composed:

Carriages and parts of carriages: clocks and parts of clocks:
Clothing, ready-made, and wearing apparel of whatever descrip-
tion, of whatever material composed, except wool, made up or
manufactured wholly or in part by the tailor, seamstress, or

manufacturer:

Coach and harness furniture of all kinds, saddlery, coach and harness hardware, silver-plated, brass-plated or covered, common tinned, burnished, or japanned, n. o. p.:

Combs of all kinds:

Compositions of glass or paste, when set: (thirty per cent. by sec. 22, 1861, now made thirty-five per cent. :)

Composition tops for tables or other articles of furniture:

Comfits, sweetmeats, or fruits preserved in brandy, sugar, or molasses, n. o. p.:

Cotton cords, gimps, and galloons:

Cutlery of all kinds: dolls: encaustic tiles:

Epaulets, galloons, laces, knots, stars, tassels, tresses, and wings of gold, silver, or other metal:

Fans and firescreens of every description, of whatever material composed, (not palm-leaf fans :)

Frames and sticks for umbrellas, parasols, and sun-shades, finished and unfinished: furniture, cabinet or household: hair pencils: Hat bodies of cotton, (previously thirty per cent.,) or wool, (previously twenty per cent.,) or of which wool is the component material of chief value:

Hair cloth, hair seatings, and all other manufactures of hair,
n. o. p.: (previously twenty-five per cent., now thirty per cent.:)
Ink, printer's ink, and ink powder:

Japanned, patent, or enamelled leather or skins of all kinds:
Jet and manufactures of jet, or imitations thereof:

Leather, tanned, of all descriptions: (upper leather and calfskins
were previously twenty-five per cent.; goat, kid, and sheep-
skins, tanned and dressed, were twenty per cent.; to each five
per cent. is added:)

Maccaroni, vermicelli, gelatine, and all similar preparations:
Manufactures of bone, shell, horn, ivory, or vegetable ivory:
Manufactures of paper, or of which paper is a component mate-
rial, n. o. p.:

Manufactures, articles, vessels, and wares, n. o. p., of copper,
brass, lead, pewter, tin, or other metal, or of which either of
these metals, or any other metals, (except gold, silver, and
steel,) shall be the component material of chief value:
(Manufactures, n. o. p., composed of mixed materials, in part of
cotton, hemp, jute, or flax :)

Manufactures of cotton, linen, silk, wool, or worsted, if embroid

ered or tamboured in the loom or otherwise by machinery, or with the needle, or other process: n. o. p. :

Manufactures of cedar wood, granadilla, ebony, mahogany, rosewood, and satin-wood:

Manufactures and articles of leather, or of which leather shall be a component part, n. o. p.:

Manufactures, articles, and wares of papier-maché:

Manufactures of goats' hair, or mohair, or of which goats' hair or mohair shall be a component material, n. o. p.:

Manufactures of wood, or of which wood is the chief component

part, n. o. p.:

Morocco skins: (formerly twenty per cent., now made twentyfive per cent. :)

Digest of laws relating to duties on imports-Continued.

Act approved Sec. 13 July 14, 1862. Cont'd.

Muskets, rifles, and other fire-arms:

Needles, sewing, darning, knitting, and all other descriptions: (formerly twenty per cent, now made twenty-five per cent. :) Paper boxes, and all other fancy boxes: paper envelopes: paperhangings, and paper for screens or fireboards: paper, antiqua rian, demy, drawing, elephant, foolscap, imperial, letter, and all other paper, n. o. p.:

Pins, solid head, or other: plated and gilt ware of all kinds: Prepared vegetables, meat, fish, poultry, and game, sealed or unsealed, in cans or otherwise :

Ratans and reeds, manufactured or partially manufactured: (previously twenty per cent. :)

Scagliola tops, for tables or other articles of furniture: sealing.

wax:

Side-arms of every description: silver-plated metal in sheets or other form:

Stereotype plates: (formerly twenty per cent., now made twentyfive per cent. :)

Types, new: type metal: (formerly twenty per cent., now made twenty-five per cent. :)

Umbrellas, parasols, and sunshades:

Velvet, when printed or painted: wafers: water colors :

... Parts of watches and watch materials, and unfinished parts of watches: (fifteen per cent. by sec. 18, act of March 2, İ×61, now made twenty per cent. :)

Webbing composed of wool, cotton, flax, or any other materials, n. o. p.

Sec. 14 Imposes ten per cent. discriminating and additional duty on merchandise the growth or produce of countries beyond the Cape of Good Hope, when imported from places this side of the Cape.

Sec. 16

Sec. 15 Relates to tonnage duty: imposing thirty cents per ton on both
American and foreign vessels, payable once in each year, when
trading coastwise or to certain American countries.
Allowance for tare may be estimated according to the tare spe-
cified on the invoice, if the collector sees fit and the consignees
agree: but otherwise the real tare shall be allowed, to be ascer-
tained as the Secretary of the Treasury shail prescribe: but
there shall be no allowance for draft.

Sec. 17 Provides for consular certificates verifying all invoices offered for
entry from foreign countries, other than those from the British
provinces under the reciprocity treaty.

Sec. 18 Provides that consuls of the United States shall report facts establishing or implying fraud to the Secretary of the Treasury, or the collector of the port to which shipments are made from the district of such consul.

Sec. 19 Amends sec. 23, act of March 2, 1861, as to paintings, and gold and silver ores.

Sec. 20 Relates to warehousing; one hundred per cent. penalty changed to double the duty.

Sec. 21 This act shall not apply to goods in bonded warehouse, if withdrawn

within three months; but it shall apply to all such goods with drawn for consumption after three months, and to all goods on shipboard on the first day of August, 1862; and no goods shall remain in warehouse over one year without payment of duties; but if duties are then paid, they remain three years before roexportation to foreign countries or to the Pacific coast-with other provisions.

Sec. 22 The privilege of purchasing from warehouse, duty free, extended to vessels-of-war of such foreign nations as shall reciprocate the favor.

Sec. 23 Repeals conflicting acts.

Sec. 24 Relates to stamping documents: internal revenue.

Digest of laws relating to duties on imports-Continued.

Act approved Sec. 25 Prescribes the time at which certain internal revenue provisions take July 14, 1862. effect.

March 3, 1863.

Approved July 14, 1862.

Act of March 3, 1863, entitled "An act to modify exist

ing laws imposing duties on imports, &c."

Act approved Sec. 1 Extends the time for the payment of the duties imposed by acts previous to July 14, 1862, on goods in warehouse, from one year, as prescribed by that act, to June 1, 1863.

Sec. 2 Modifies the act of July 14, 1862, "so as to allow cotton and raw silk, as reeled from the cocoon, of the growth or produce of countries beyond the Cape of Good Hope, to be exempt from additional duty if imported from places this side the Cape of Good Hope, for two years from and after the passage of this act."

Sec. 3 Suspends so much of the act relating to discoveries of guano as prohibits the exportation thereof, &c.

Sec. 4 Extends the provision making the payment of tonnage-tax annual only, on vessels trading to certain countries.

Sec. 5 Enacts "that in lieu of the duties now imposed by law, there shall be levied and collected upon printing paper, unsized, used for books and newspapers exclusively, twenty per centum ad valorem: upon seed lac and stick lac, the same duties now imposed upon gum shellac: (being ten cents per pound by sec. 5, 1862) upon polishing powders, of all descriptions, Frankfort black, and Berlin, Chinese, fig, and wash blue, twenty-five per centum ad valorem."

Sec. 7

Sec. 6 Imposes twenty per centum ad valorem on petroleum and coal illt minating oil, but is superseded by sec. 3, act of March 3, 1865. "That from and after the passage of this act there shall be allowed a drawback on foreign saltpetre manufactured into gunpowder in the United States and exported, equal in amount to the duty paid on the foreign saltpetre from which it shall be manufac cured: to be ascertained under such regulations as the Secretary of the Treasury shall prescribe: Provided, That ten per cent. on the amount of all such drawbacks shall be retained for the use of the United States."

Approved March 3, 1863.

Act of June 30, 1864, entitled " An act to increase duties on imports, and for other purposes."

Act approved Sec. 1 Be it enacted, &c., That on and after the first day of July, anno Do

June 30, 1864.

mini eighteen hundred and sixty-four, in lieu of the duties
heretofore imposed by law on the articles hereinafter mentioned,
there shall be levied, collected, and paid, on goods, wares, and
merchandise herein enumerated and provided for, imported from
foreign countries, the following duties and rates of duty-that
is to say:

First. On teas of all kinds, twenty-five cents per pound:
Second. On all sugar not above number twelve, Dutch standard
in color, three cents per pound:

On all sugar above number twelve, and not above number fifteen,
Dutch standard in color, three and one-half cents per pound:
On all sugar above number fifteen, not stove-dried, and not above
number twenty, Dutch standard in color, four cents per poun 1:
On all refined sugar in form of loaf, lump, crushed, powdered,
pulverized, or granulated, and all stove-dried or other sugar

Act approved June 30, 1864.

Digest of laws relating to duties on imports-Continued.

Sec. 1
Cont'd.

above number twenty, Dutch standard in color, five cents per pound: Provided, That the standard by which the color and grades of sugar are to be regulated shall be selected and fur nished to the collectors of such ports of entry as may be neces sary by the Secretary of the Treasury, from time to time, and in such manner as he may deem expedient:

On sugar candy, not colored, ten cents per pound. On all other confectionery, not otherwise provided for, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at thirty cents per pound or less, fifteen cents per pound. On all confectionery valued above thirty cents per pound, or when sold by the box, package, or otherwise than by the pound, fifty per centum ad valorem:

Third. On molasses from sugar-cane, eight cents per gallon. On
sirup of sugar-cane juice, melado, concentrated melado, or con-
centrated molasses, two and one-half cents per pound: Provided,
That all sirups of sugar or sugar-cane, cane juice, concentrated
molasses or concentrated melado, entered under the name of
molasses, or any other name than sirup of sugar, or of sugar-
cane, cane juice, concentrated molasses, or concentrated melado,
shall be liable to forfeiture to the United States, and the same
shall be forfeited.

Sec. 2 And be it further enacted, That on and after the day and year afore-
said, in lieu of the duties heretofore imposed by law on the
articles hereinafter mentioned, there shall be levied, collected,
and paid, on the goods, wares, and merchandise enumerated
and provided for in this section, imported from foreign countries,
the following duties and rates of duty-that is to say:
First. On brandy, for first proof, two dollars and fifty cents per
gallon:

On other spirits, manufactured or distilled from grain or other
materials, for first proof, two dollars per gallon:

On cordials and liqueurs of all kinds, and arrack, absynthe, kir
schenwasser, ratafia, and other similar spirituous beverages,
not otherwise provided for, two dollars per gallon:

On bay rum, one dollar and fifty cents per gallon:
On wines of all kinds, valued at not over fifty cents per gallon,
twenty cents per gallon and twenty-five per centum ad valo-
rem; valued at over fifty cents and not over one dollar per gal-
lon, fifty cents per gallon and twenty-five per centum ad valo-
rem; valued at over one dollar per gallon, one dollar per gallon
and twenty-five per centum ad valorem: Provided, That no
Champagne or sparkling wines, in bottles, shall pay a less rate
of duty than six dollars per dozen bottles, each bottle containing
not more than one quart and more than one pint, or six dollars
per two dozen bottles, each bottle containing not more than
one pint:

On all spirituous liquors not otherwise enumerated, one hundred
per centum ad valorem: Provided, That no lower rate or
amount of duty shall be levied, collected, and paid, on brandy,
spirits, and other spirituous beverages, than that fixed by law
for the description of first proof, but shall be increased in pro-
portion for any greater strength than the strength of first pro f;
and no brandy, spirits, or other spirituous beverages under
first proof, shall pay a less rate of duty than fifty per centum
ad valorem: Provid d, further, That all imitations of brandy,
or spirits, or of wines, imported by any names whatever, shall
be subject to the highest rate of duty provided for the genuine
articles, respectively intended to be represented, and in no case
less than one dollar per gallon: And provided, further, That
brandies, or other spirituous liquors, may be imported in bottles
when the package shall contain not less than one dozen; and
all bottles shall pay a separate duty of two cents each, whether
containing wines, brandies, or other spirituous liquors subject
to duty as hereinbefore mentioned