Sidor som bilder
PDF
ePub

cause the duti

duty in certain

cases.

Collector to should be assessed. And it shall be the duty of the collector able value of within whose district the same may be imported or entered to imports to be cause the dutiable value of such imports to be appraised, estiappraised, and mated, and ascertained in accordance with the provisions of exto exact 20 per cent. additional isting laws; and if the appraised value thereof shall exceed by ten per centum or more the value so declared on the entry, then, in addition to the duties imposed by law on the same, there shall be levied, collected, and paid, a duty of twenty per centum ad valorem on such appraised value: Provided, nevertheless, That under no circumstances shall the duty be assessed upon an amount less than the invoice value, any law of Congress to the contrary notwithstanding.

Proviso.

Deputies and clorks to be

sworn.

SEC. 9. And be it further enacted, That the deputies of any collector, naval officer, or surveyor, and the clerks employed by any collector, naval officer, surveyor, or appraiser, who are not by existing laws required to be sworn, shall, before entering upon their respective duties, or, if already employed, before continuing in the discharge thereof, take and subscribe an oath or affirmation faithfully and diligently to perform such duties, and to use their best endeavors to prevent and detect frauds upon the revenue of the United States; which oath or affirmation shall be administered by the collector of the port or district where the said deputies or clerks may be employed, and shall be of a form to be prescribed by the Secretary of the Treasury. SEC. 10. And be it further enacted, That no officer or other Navy prohibit-person connected with the navy of the United States, shall, ed from import under any pretence, import in any ship or vessel of the United sels goods lia. States any goods, wares, or merchandize liable to the payment of any duty.

Officers of the

ing in U. S. ves

ble to duty.

Repeal of acts

inconsistent.

Schedule A 100

lorem.

SEC. 11. And he it further enacted, That all acts and parts of acis repugnant to the provisions of this act be, and the same are hereby, repealed.

SCHEDULE A.-(One hundred per centum ad valorem.)

Brandy and other spirits distilled from grain, or other mateper cent ad va- rials; cordials, absynthe, arrack, curacoa, kirschen wasser, liquers, maraschino, ratafia, and all other spirituous beverages of a similar character.

Schedule B 40

lorem.

SCHEDULE B.-(Forty per centum ad valorem.)

Alabaster and spar crnaments; almonds; anchovies, sardines, per cent ad va- and all other fish preserved in oil; camphor refined; cassia; cloves; composition tops for tables, or other articles of furniture; comfits, sweetmeats, or fruit preserved in sugar, brandy, or molasses; currants; dates; figs; ginger root, dried or green; glass, cut; mace; manufactures of cedar wood, granadilla, ebony, mahogany, rosewood, and satin wood; nutmegs; pimento; prepared vegetables, meats, poultry, and game sealed or enclosed in cans, or otherwise; prunes; raisins; scagliola tops for tables, or other articles of furniture; segars, snuff, paper

segars, and all other manufactures of tobacco; wines-Burgundy, champagne, claret, Madeira, Port, sherry, and all other wines and imitations of wines.

SCHEDULE C.-( Thirty per centum ad valorem.)

Ale, beer, and porter in casks or bottles; argentine, alabat. Schedule C 30 ta, or German silver, manufactured or unmanufactured; arti- per cent. ad vaforem. cles embroidered with gold, silver, or other metal; articles worn by men, women, or children, of whatever material com. posed, made up, or made wholly or in part, by hand; asses' skins; balsams, cosmetics, essences, extracts, pastes, perfumes, and tinctures, used either for the toilet or for medicinal purposes; baskets, and all other articles composed of grass, osier, palmleaf, straw, whalebone, or willow, not otherwise provided for; bay rum; beads, of amber, composition, or wax, and all other beads; benzoates; bologna sausages; bracelets, braids, chains, curls, or ringlets, composed of hair, or of which hair is a component part; braces, suspenders, webbing, or other fabrics, composed wholly or in part of India rubber, not otherwise provided for; brooms and brushes of all kinds; cameos, real and imitation, and mosaics, real and imitation, when set in gold, silver, or other metal; canes, and sticks for walking, finished or unfinished; capers, pickles, and sauces of all kinds, not otherwise provided for; 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 inade on frames, worn by men, women, or children, and not otherwise provided for; card cases, pocket books, shell boxes, souvenirs, and all similar articles, of whatever material composed; carpets, carpeting, hearth rugs, bedsides, and other portions of carpeting, being either Aubusson, Brussels, ingrain, Saxony, Turkey, Venetian, Wilton, or any other similar fabric; carriages and parts of carriages; cayenne pepper; cheese; cinnamon; clocks and parts of clocks; clothing ready made, and wearing apparel of every description, of whatever material composed, made up or manufactured wholly or in part by the tailor, sempstress, or manufacturer; coach and harness furniture of all kinds; coal; coke and culm of coal; combs of all kinds; compositions of glass or paste, when set; confectionery of all kinds, not otherwise provided for; coral, cut or manufactured; corks; cotton cords, gimps, and galloons; court plaster; crayons of all kinds; cutlery of all kinds; diamonds, gems, pearls, rubies, and other precious stones, and imitations of precious stones, when set in gold, silver, or other metal; dolls, and toys of all kinds; earthen, china, and stoneware, and all other wares composed of earthy and mineral substances, not otherwise provided for; epaulets, galloons, laces, knots, stars, tassels, tresses, and wings of gold, silver, or other metal; fans and fire screens of every description, of whatever material

composed; feathers and flowers, artificial or ornamental, and parts thereof, of whatever material composed; fire crackers; flats, braids, plaits, sparterre, and willow squares, used for making hais or bonnets; frames and sticks for umbrellas, parasols, and sunshades, finished or unfinished; furniture, cabinet and household; ginger, ground; glass, colored, stained, or painted; glass crystals for watches; glasses or pebbles for spectacles; glass tumblers, plain, moulded, or pressed, not cut or punted; paintings on glass; porcelain glass; grapes; gum benzoin or Benjamin; hair pencils; hat bodies of cotton; hats and bonnets, for men, women, and children, composed of straw, satin straw, chip, grass, palm leaf, willow, or any other vege table substance, or of hair, whalebone, or other material not otherwise provided for; hemp, unmanufactured; honey; human hair, cleansed or prepared for use; ink and ink powder; iron, in bars, blooms, bolts, loops, pigs, rods, slabs, or other form, not otherwise provided for; castings of iron; old or scrap iron; vessels of cast iron; japanned ware of all kinds, not otherwise provided for; jewelry, real or imitation; jet and manufactures of jet, and imitations thereof; lead pencils; maccaroni, vermicelli, gelatine, jellies, and all similar preparations; manufactures of the bark of the cork tree, except corks; manufactures of bone, shell, horn, pearl, ivory, or vegetable ivory; manufactures, articles, vessels, and wares, not otherwise provided for, of brass, copper, gold, iron, lead, pewter, platina, silver, tin, or other metal, or of which either of those metals or any other metal shall be the component material of chief value; manufactures of cotton, linen, silk, wool, or worsted, if embroidered or tamboured in the loom or otherwise, by machinery, or with the needle, or other process; manufactures, articles, vessels, and wares of glass, or of which glass shall be a component material, not otherwise provided for; manufactures and articles of leather, or of which leather shall be a component part, not otherwise provided for; manufactures and articles of marble, marble paving tiles, and all other marble more advanced in manufacture than in slabs or blocks in the rough; manufactures of paper, or of which paper is a component material, not otherwise provided for; manufactures, articles, and wares of papier mache; manufactures of wood, or of which wood is a component part, not otherwise provided for; manufactures of wool, or of which wool shall be the component material of chief value, not otherwise provided for; medicinal preparations, not otherwise provided for; metallic pens; inineral waters; molasses; muskets, rifles, and other fire-arms; nuts, not otherwise provided for; ochres and ochrey earths, used in the composition of painters' colors, whether dry or ground in oil; oil cloth of every description, of whatever material composed; oils, volatile, essential, or expressed, and not otherwise provided for; olive oil, in casks, other than salad oil; olive salad oil, and all other olive oil, not otherwise provided for; olives; paper-antiquarian, demy, drawing, elephant, foolscap, imperial, letter, and all other

paper not otherwise provided for; paper boxes and all other fancy boxes; paper envelopes; parasols and sunshades; parchment; pepper; plated and gilt ware of all kinds; playing cards; plums; potatoes; red chalk pencils; saddlery of all kinds, not otherwise provided for; salmon, preserved; sealing wax; sewing silks, in the gum or purified; shoes composed wholly of India rubber; side-arms of every description; silk twist, and twist composed of silk and mohair; silver plated metal, in sheets or other form; soap-Castile, perfumed, Windsor, and all other kinds; sugar of all kinds; sirup of sugar; tobacco, unmanufactured; twines and pack thread, of whatever material composed; umbrellas; vellum; vinegar; wafers; water colors; wood unmanufactured, not otherwise provided for, and fire-wood; wool, unmanufactured.

SCHEDULE D.-(Twenty five per centum ad valorem.)

lorem.

Borax or tinctal; Burgundy pitch; buttons and button Schedule D 25 moulds, of all kinds; baizes, bockings, flannels, and floor-cloths, per cent. ad vaof whatever material composed, not otherwise provided for; cables and cordage, tarred or untarred; calomel, and all other mercurial preparations; camphor, crude; cotton laces, cotton insertings, cotton trimming laces, cotton laces and braids; floss silks, feather beds, feathers for beds, and downs of all kinds; grass cloth; hair cloth, hair seating, and all other manufactures of hair not otherwise provided for; jute, sisal grass, coir, and other vegetable substances unmanufactured, not otherwise provided for; manufactures composed wholly of cotton, not otherwise provided for; manufactures of goat's hair or mohair, or of which goat's hair or mohair shall be a component matenal, not otherwise provided for; manufactures of silk, or of which silk shall be a component material, not otherwise provided for; manufactures of worsted, or of which worsted shall be a component material, not otherwise provided for; matting, China, and other floor matting and mats made of flags, jute, or grass; roofing slates and slates other than roofing slates; woollen and worsted yarn.

SDHEDULE E.-(Twenty per centum ad valorem.)

lorem.

Acids, acetic, acetous, benzoic, boracic, chromic, citric, mu-Schedule E 20 riatic, white and yellow, nitric, pyroligneous, and tartaric, and per cent. ad vaall other acids, of every description, used for chemical or medicinal purposes, or for manufacturing, or in the fine arts, not otherwise provided for; aloes; alum; amber; ambergris; angora, Thibet, and other goat's hair or mohair unmanufactured; anniseed; animal carbon; antimony, crude and regulus of; arrow-root; articles, not in a crude state, used in dying or tanning, not otherwise provided for; assafoetida; bacon; bananas; barley; beef; beeswax; berries, vegetables, flowers and barks, not otherwise provided for; bismuth; bitter apples; blankets of all kinds; blank books, bound or unbound; blue or Roman

vitriol, or sulphate of copper; boards, plauks, staves, laths, scantling, spars, hewn and sawed timber, and timber to be used in building wharves; boucho leaves; breccia; bronze liquor; bronze powder; butter; cadmium; calamine; cantharides; caps, gloves, leggings, mitts, socks, stockings, wove shirts and drawers, made on frames, composed wholly of cotton, worn by men, women, and children; cassia buds; castor oil; castorum; cedar wood, ebony, granadilla, mahogany, rosewood, and satin wood, unmanufactured: chocolate; chromate of lead; chromate, bichromate, hydriodate, and prussiate of potash; cobalt; cocoa nuts; coculus indicus; copperas or green vitriol, or sulphate of iron; copper rods, bolts, nails, and spikes; copper bottoms; copper in sheets or plates, called brazier's copper, and other sheets of copper not otherwise provided for; cream of tartar; cubebs; dried pulp; emery; ether; extract of indigo; extracts and decoctions of logwood and other dye woods, not otherwise provided for; extract of madder; felspar; fig blue; fish, foreign, whether fresh, smoked, salted, dried, or pickled, not otherwise provided for; fish glue or isinglass; fish skins; flaxseed; flour of sulphur; Frankfort black; French chalk; fruit, green or ripe, not otherwise provided for; fulminates or fulminating powders; furs dressed on the skin; gamboge; glue; green turtle; gunny cloth; gunpowder; hair, curled, moss, sea weed, and all other vegetable substances used for beds or matresses; hams; hats of wool; hat bodies, made of wool, or of which wool shall be a component material of chief value; hatter's plush, composed of silk and cotton, but of which cotton is the component material of chief value; hemp seed or linseed, and rapeseed oil, and all other oils used in painting; Indian corn and corn meal; ipecacuanha; iridium; iris or orris root; iron liquor; ivory or bone black; jalap; juniper berries; lac spirits; lac sulphur; lampblack; lard; leather, tanned, bend or sole; leather, upper of all kinds; lead, in pigs, bars, or sheets; leaden pipes; leaden shot; leeches; linens of all kinds; liquorice paste, juice, or root; litharge; malt; manganese; manna; manufactures of flax, not otherwise provided for; manufactures of hemp, not otherwise provided for; marble in the rough, slab, or block, unmanufactured; marine coral, unmanufactured; medicinal drugs, roots, and leaves, in a crude state, not otherwise provided for; metals, Dutch and bronze, in leaf; metals, unmanufactured, not otherwise provided for; mineral and bituminous substances, in a crude state, not otherwise provided for; musical instruments of all kinds, and strings for musical instruments of whip gut or catgut, and all other strings of the same material; needles of all kinds for sewing, darning, or knit. ting; nitrate of lead; oats and oatmeal; oils-neatsfoot and other animal oil, spermaceti, whale and other fish oil, the produce of foreign fisheries; opium; oranges, lemons, and limes; orange and lemon peel; osier or willow, prepared for basket maker's use; patent mordant; paints, dry or ground in oil, not otherwise provided for; paper hangings, and paper for screens or

« FöregåendeFortsätt »