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Digest of laws relating to duties on imports-Continued.

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

effect.

Approved July 14, 1862.

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

ing laws imposing duties on imports, 8c.” Act approved Sec. 1 Extends the time for the payment of the duties imposed by acts March 3, 1863.

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 pro

hibits 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 valvrem." Sec. 6 Imposes twenty per centum ad valorem on petroleum and coal illa

minating oil, but is superseded by sec. 3, act of March 3, 1865. Sec. 7... "That from and after the passage of this act there shall be allowed

a draw back on foreign saltpetre manufactured into gunpowder in the United States and exported, equal in amonnt to the duty paid on the foreign saltpetre from which it shall be manufaccured: 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, 1964, entitled An act to increase duties

on imports, and for other purposes." Aet approved Sec. 1 Be it enacted, &c., That on and after the first day of July, anno DoJune 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:i: On all refined sugar in form of lorf, lump, crushed, powdered,

pulverized, or granulated, and all stove-dried or other sugar sirup of sugar-cane juice, melado, concentrated melado, or concentrated molasses, two and one-half cents per pound: Prorided, 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 sugarcane, cane juice, concentrated molasses, or concentrated melado, shall be liable to forfeiture to the United States, and the same

Digest of laws relating to duties on imports—Continued.

Act approved Sec. 1 above number twenty, Dutch standard in color, five cents per
June 30, 1864.
Cont'd. 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 bos,
package, or otherwise than by the pound, fifty per centum ad

Valorem :
Third. On molasses from sugar-cane, eight cents per gallon. On

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 beretofore 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, ratatia, and other similar spirituous beverages,

not otherwise provided for, two dollars per gallon: On bay rum, one dollar and fifty cents per gallon : On wives of all kinds, valued at not over fifty cents per gallon,

twenty cents per gallon and twenty-five per centum ad valorem; valued at over fifty cents and not over one dollar per gallon, fifty cents per gallon and twenty-five per centum ad valorem; valued at over one dollar per gallon, one dollar per gallon and twenty-five per centum ad valorem: Prorided, That no Champagre 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: Prorided, 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 proportion 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

Digest of laws relating to duties on imports—Continued.

Act approved Sec. 2 Second. On ale, porter, and beer, in bottles, thirty-five cents per June 30, 1864.

Cont'd. gallon; otherwise than in bottles, twenty cents per gallon:

On snuff and snuff flour, manufactured of tobacco, ground, dry

or damp, and pickled, scented, or otherwise, of all descriptions,

fifty cents per pound: On tobacco in leaf, unmanufactured and not stemmed, thirty-five

cents per pound: On tobacco, manufactured, of all descriptions, and stemmed to

bacco, lot otherwise provided for, fifty cents per pound. Sec. 3 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 ari.cles hereinafter mentioned, there shall be levied, collected, and paid, on the goods, wares, and merchandise herein enumerated and provided for, imported from foreign countries, the fol

lowing duties and rates of duty--that is to say: On bar iron, rolled or hammered, comprising flats not less than

one inch nor more than six inches wide, nor less than threeeighths of an inch or more than two inches thick ; rounds not less than three-fourths of an inch nor more than two inches in diameter, and squares not less than three-fourths of an inch nor more than two inches square, one cent per pound. On bar iron, rolled or hammered, comprising flats less than threeeighths of an inch or more than two inches thick, or less than one inch or more than six inches wide; rounds less than threefourths of an inch or more than two inches in diameter; and squares less than three-fourths of an inch or more than two inches square, one and one-half cent per pound: Provided, That all iron in slabs, blooms, loops, or other forms, less finished than iron in bars, and more advanced than pig iron, except castings, shall be rated as iron in bars, and pay a duty accordingly: And provided further, That none of the above iron shall pay a less

rate of duty than thirty-five per centum ad valorem: On all iron imported in bars for railroads and inclined planes,

made to patterns and fitted to be laid down on such roads or planes without further manufacture, sixty cents per one hundred pounds, (see sec. 2, act of March 3, 1865.) On boiler or other plate iron not less than three-sixteenths of an inch in thickness, one and one-half cent per pound. On iron wire, bright, coppered, or tinned, drawn and finished, not more than one-fourth of an inch in diameter, not less than number sixteen, wire gauge, two dollars per one hundred pounds, and in addition thereto fifteen per centum ad valorem; over number sixteen and not over number twenty-five, wire gauge, three dollars and fifty cents per one hundred pounds, and in addition thereto fifteen per centum ad valorem*: Provided, That wire covered with cotton, silk, or other material shall pay five cents per pound in addition to the foregoing rates. On smooth or polished sheet iron, by whatever name designated, three cents per pound. On sheet iron, common or black, not thinner than number twenty, wire gauge, one and one-fourth cent per pound; thinner than number twenty, and not thinner than number twenty-five, wire gauge, one and one-half cent per pound; thinner than num

ber twenty-five, wire gauge, one and three-fourths cent per pound: On tin plates, (galvanized,) and iron galvanized or coated with

any metal by electric batteries, or otherwise, two and one-half

cents per pound: On all band, hoop, and scroll iron from one-half to six inches in

width, not thinner than one-eighth of an inch, one and one-fourth

cent per pound: On all band, hoop, and scroll iron from one-half to six inches

wide, under one-eighth of an inch in thickness, and not thinner

than number twenty, wire gauge, one and one half cent per pound: On all band, hoop, and scroll iron, thinner than number twenty,

wire gauge, one and three-fourths cent per pound: * iron wire above number 25, wire gauge, pays four cents per pound and fifteen per cent. by rec. 7, act of March 2, 1861, and sec. 3, act of July 4, 1862.

Ex. Doc. 2- -9

Digest of laros relating to duties on imports-Continued.

Act approved Sec. 3 June 30, 1864.

Cont'd.

On slit rods, one and one-half cent per pound, and on all other

descriptions of rolled or hammered iron, not otherwise provided

for, one and one-fourth cent per pound: On locomotive tire, or parts thereof, three cents per pound: On mill-irons and mill-cranks of wrought iron, and wrought iron

for ships, steam-engines, and locomotives, or parts thereof,

weighing each twenty-five pounds or more, two cents per pound: On anvils and on iron cables, or cable chains, or parts thereof,

two and one-half cents per pound: On chains, trace chains, halter chains, and fence chains, made of

wire or rods, not less than one-fourth of one inch in diameter, two and one-half cents per pound; less than one-fourth of one inch in diameter, and not under number nine, wire gauge, three cents per pound; under number nine, wire gauge, thirty-five

per centum ad valorem: On anchors, or parts thereof, two and one-fourth cents per pound: On blacksmiths' hammers and sledges, axles, or parts thereof,

and malleable iron in castings, not otherwise provided for, two

and one-half cents per pound: On wrought-iron railroad chairs, and wrought-iron nuts and

washers, ready punched, two cents per pound: On bed-screws and wrought-iron hinges, two and one-half cents

per pound:
On wrought board nails, spikes, rivets, and bolts, two and one-

half cents per pound:
On cut nails and spikes, one and one-half cent per pound :
On horseshoe nails, five cents per pound :
On cut tacks, brads, or sprigs, not exceeding sixteen ounces to

the thousand, two and one-half cents per thousand; exceeding

sixteen ounces to the thousand, three cents per pound: On screws, commonly called wood screws, two inches or over in

length, eight cents per pound; less than two inches in length,

eleven cents per pound: On steam, gas, and water tubes and Alues of wrought iron, two and

one half cents per pound: (add one cent per pound in sec. 2,

act of March 3, 1865:) On screws of any other metal than iron, and all other screws of

iron, except wood screws, thirty-five per centum ad valorem: On iron in pigs, nine dollars per ton: On vessels of cast-iron, not otherwise provided for, and on and

irons, sadirons, tailors' and hatters' irous, stoves and stove

plates, of cast-iron, one and one-half cent per pound:
On cast-iron steam, gas, and water-pipe, one and one-half cent

per pound:
On cast-iron butts and hinges, two and one-half cents per pound:
On hollow ware, glazed or tinned, three and one-halfcts. per pound:
On all other castings of iron, not otherwise provided for, thirty

per centum ad valorem :
On all manufactures of iron, not otherwise provided for, thirty.

five per centum ad valorem: On old scrap iron, eight dollars per ton: Provided, That nothing

shall be deemed old iron that has not been in actual use and fit

only to be remanufactured: On steel in ingots, bars, coils, sheets, and steel wire, not less

than one-fourth of one inch in diameter, valued at seven cents per pound or less, two and one-fourth cents per pound; valued at above seven cents and not above eleven cents per pound, three cents per pound; valued at above eleven cents per pound,

three and one-half cents per pound and ten per cent. ad valorem: On steel wire, less than one-fourth of au inch in diameter and not

less than number sixteen, wire gauge, two and one-half cents per pound, and in addition thereto twenty per centum ad valorem; less or finer than number sixteen, wire gauge, three cents

per pound, and in addition thereto twenty per cent. ad valorem: On steel in any form, not otherwise provided for, thirty per cent

um ad valorem:

Digest of laws relating to duties on imports-Continued.

Act approved Sec. 3 On skates costing twenty cents or less per pair, eight cents per
June 30, 1844.
Cont'd. pair; costing over twenty cents per pair, thirty-five per centum

ad valorem :
On cross-cut saws, ten cents per lineal foot:
On mill, pit, and drag saws, not over pine inches wide, twelve and

one-half cents per lineal foot; (over nine inches wide, twenty

cents per foot, by sec. 7, 1861:) On all handsaws not over twenty-four inches in length, seventy:

five cents per dozen, and in addition thereto thirty per centum ad valorem: over twenty-four inches in length, one dollar per

dozen, and in addition thereto thirty per centum ad valorem: On all back-saws not over ten inches in length, seventy-five cents

per dozen, and in addition thereto thirty per ceutum ad valorem; over ten inches in length, one dollar per dozen, and in

addition thereto thirty per centum ad valorem: On files, file blanks, rasps, and floats of all descriptions, not ex

ceeding ten inches in length, ten cents per pound, and in addition thereto thirty per centum ad valorem; exceeding ten inches in length, six cents per pound, and in addition thereto thirty

per centum ad valorem: On penknives, jackknives, and pocket-knives of all kinds, fifty

per centum ad valorem : On needles for knitting or sewing machines, one dollar per thou

sand, and in addition thereto thirty-five per centum ad valorem: On iron squares marked on one side, three cents per pound, and

in addition thereto thirty per centum ad valorem; on all other squares of iron or steel, six cents per pound, and thirty per

centum ad valorem : On all manufactures of steel, or of which steel shall be a com

ponent part, not otherwise provided for, forty-five per centum ad valorem: Provided, That all articles of steel partially manufactured, or of which steel shall be a component part, 20t otherwise provided for, shall pay the same rate of duty as if

wholly manufactured: On bituminous coal and shale, one dollar and twenty-five cents

for a ton of twenty-eight bushels, eighty pounds to the bushel;
on all other coal, forty cents per ton of twenty-eight bushels,

eighty pounds to the bushel:
On coke and culm of coal, twenty-five per centum ad valorem :
On lead, in pigs and bars, two cents per pound :
On old scrap lead, fit only to be remanufactured, one and one-

half cent per pound :
On lead in sheets, pipes, or shot, two and three-quarter cents per

pound: On pewter, when old and fit only to be remanufactured, two cents

per pound : On lead ore, one and one-half cent per pound: On copper in pigs, bars, or ingots, two and one-half cents per

pound: On sheathing copper, in sheets forty-eight inches long and four

teen inches wide, weighing from fourteen to thirty-four ounces

per square foot, three aud one half cents per pound: On copper rods, bolts, nails, spikes, copper bottoms, copper in

sheets or plates, called braziers' copper, and other sheets of copper, not otherwise provided for, thirty-five per centum ad

valorem; On zinc, spelter, or teutenegue, manufactured in blocks or pigs,

one and one-balf cent per pound: On zinc, spelter, or teutenegue in sheets, two and one-quarter

cents per pound: On diamonds, cameos, mosaics, gems, pearls, rubies, and other

precious stones, when not set, a duty of ten per centum ad va

lorem: Sec. 4 And be it further enactod, That on and after the day and year afore

said, there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following dutiesthat is to say: On all wool, unmanufactured, and all hair of the

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