Full text of Tariff of 1846 (Walker Tariff)

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42

TWENTY-NINTH CONGRESS.

Sess. I. Ch. 68, 74.

1846.

July 29,1846.

Chap. LX VIII. — An Act giving the Assent of Congress to a Change of the Compact

Preamble.
1836, ch. 120.

Whereas the Congress of the United States, by an act supplementary
to an act for the admission of the State of Arkansas into the Union,
and to provide for the due execution of the laws of the United States
within the same, and for other purposes, approved June twenty-third,
eighteen hundred and thirty-six, in the fifth proposition made to the
State of Arkansas, and which was subsequently accepted by the
General Assembly of the State of Arkansas, provided that the two
entire townships of land located by virtue of an act of Congress
entitled “An act concerning a Seminary of Learning in the Territory
of Arkansas,” approved the second day of March, eighteen hundred
and twenty-seven, which, by the first-recited act of Congress, were
vested in and confirmed to the General Assembly of the State of
Arkansas, to be appropriated solely to the use and support of a
university in said State : And whereas the General Assembly of the
State of Arkansas have, by their resolution, approved December
eighteen, eighteen hundred and forty-four, asked for a modification
of said compact, to authorize said General Assembly to appropriate
said seventy-two sections of land to common school purposes:
Therefore —
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That the assent of
Congress be, and is hereby, given to the change in said compact
asked for by the said General Assembly, so as to authorize and em­
power the General Assembly of the State of Arkansas, and they are
hereby authorized and empowered, to appropriate said seventy-two
sections of land for the use and benefit of common schools in said
State, or in any other mode the said General Assembly may deem
proper, for the promotion of education in said State.
Approved, July 29, 1846.

1827, ch. 53.

Assent of Con­
gress given to a
change of the
compact, so as
to authorize the
appropriation of
72 sections of
land for school
purposes, &c.

July 30,1846.

Schedules clas­
sifying amount of
duties to be lev­
ied.

entered- into between the United. Slates and Hie State of Arkansas, on her Admission
into the Union.

Chap. LXXIV.—An Act reducing the Duty on Imports, and for other Purposes.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That from and after
the first day of December next, in lieu of the duties heretofore imposed
by law on the articles hereinafter mentioned, and on such as may now
be exempt from duty, there shall be levied, collected, and paid, on
the goods, wares, and merchandise, herein enumerated and provided
for, imported from foreign countries, the following rates of duty —
that is to say:
On goods, wares, and merchandise, mentioned in schedule A, a duty
of one hundred per centum ad valorem.
On goods, wares, and merchandise, mentioned in schedule B, a duty
offorty per centum ad valorem.
On goods, wares, and merchandise, mentioned in schedule C, a duty
of thirty per centum ad valorem.
On goods, wares, and merchandise, mentioned in schedule D, a duty
of twenty-five per centum ad valorem.
On goods, wares, and merchandise, mentioned in schedule E, a duty
of twenty per centum ad valorem.
On goods, wares, and merchandise, mentioned in scnedule F, a duty
offifteen per centum ad valorem.
On goods, wares, and merchandise, mentioned in schedule G, a duty
of ten per centum ad valorem.

TWENTY-NINTH CONGRESS.

Sess. I. Ch. 74.

43

1846.

On goods, wares, and merchandise, mentioned in schedule H, a duty
ofjfye per centum ad valorem.
Sec. 2. And be it further enacted, That, from and after the first day
of December next, the goods, wares, and merchandise, mentioned in
schedule I, shall be exempt from duty.
Sec. 3. And be it further enacted, That, from and after the first
day of December next, there shall be levied, collected, and paid, on
all goods, wares, and merchandise, imported from foreign countries,
and not specially provided for in this act, a duty of twenty per centum
ad valorem.
Sec. 4. And be it further enacted, That in all cases in which the
invoice or entry shall not contain the weight, or quantity, or measure,
of goods, wares, or merchandise, now weighed, or measured, or gauged,
the same shall be weighed, gauged, or measured, at the expense of the
owner, agent, or consignee.
Sec. 5. And be it further enacted, That from and after the first day
of December next, in lieu of the bounty heretofore authorized by law
to be paid on the exportation of pickled fish of the fisheries of the
United States, there shall be allowed, on the exportation thereof, if
cured with foreign salt, a drawback equal in amount to the duty paid
on the salt, and no more, to be ascertained under such regulations as
may be prescribed by the Secretary of the Treasury.
Sec. 6. And be it further enacted, That all goods, wares, and mer­
chandise, imported aifter the passage of this act, and which may be in
the public stores on the second day of December next, shall be subject
to no other duty upon the entry thereof than if the same were imported
respectively after that day.
Sec. 7. And be it further enacted, That the twelfth section of the
act entitled “ An Act to provide Revenue from Imports, and to change
and modify existing Laws imposing Duties on Imports, and for -other
Purposes,” approved August thirty, eighteen hundred and forty-two,
shall be, and the same is hereby, so far modified, that all goods im­
ported from this side the Cape of Good Hope or Cape Horn may
remain in the public‘stpres for the space of one year instead of the
term of sixty days prescribed in the said section; and that all goods
imported from beyond the Cape of Good Hope or Cape Horn may
remain in the public stores one year instead of the term of ninety
days prescribed in the said section.
Sec. 8. And be it further enacted, That it shall be lawful for the
owner, consignee, or agent, of imports which have been actually pur­
chased, on entry of the same, to make such addition in the entry to
the cost or value given in the invoice, as, in his opinion, may raise the
same to the true market value of such imports in the principal
markets of the country whence the importation shall have been made,
or in which the goods imported shall have been originally manufac­
tured or produced, as the case may be; and to add thereto all costs
and charges which, under existing laws, would form part of the true
value at the port where the same may be entered, upon which the
duties should be assessed. And it shall be the duty of the collector,
within whose district the same may be imported or entered, to cause
the dutiable value of such imports to be appraised, estimated, and
ascertained, in accordance with the provisions of existing 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.

Schedule J, du­
ty free.

percent du­
ty on all imports
not specially pro­
vided for.

Goods to be
weighed, &.c., in
certain cases at
the expense of
owner, dec.
Drawback in
lieu of bounty on
pickled fish.

Goods, dec. im­
ported, after July
30, and in store
on 2d Dec., to be
subject to same
duties as if im­
ported after that
day.
Act of 1842, ch.
270, modified.

Post, p. 53.

Owners & con­
signees of im­
ports,
actually
purchased, may
make addition to
the entry in cer­
tain cases.

Collector to
cause the duti­
able value of im­
ports to be ap­
praised, and to
exact 20 per cent,
additional duly in
certain cases.

Proviso.

44
Deputies and
clerks
to be
sworn.

Form of oath,
and how admin­
istered.
Importations
in U. S. vessels,
of dutiable goods,
prohibited.

Repeal of in­
consistent acts

Schedule A, 100
ier cent, ad vaorem.

E

Schedule B,40
per cent, ad va­
lorem.

Schedule C, 30
per cent, ad va­
lorem.

TWENTY-NINTH CONGRESS.

Sess. I. Ch. 74.

1846.

Sec. 9. And be it further enacted, That the deputies of any col­
lector, 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 dili­
gently to perforin 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 person,
connected with the navy of the United States, shall, under any pre­
tence, import in any ship or vessel of the United States any goods,
wares, or merchandise, liable to the payment of any duty.
Sec. 11. And be it further enacted, That all acts and parts of acts
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 materials;
cordials, absynthe, arrack, curacoa, kirschenwasser, liquers, maras­
chino, ratafia, and all other spirituous beverages of a similar character.

Schedule B. — {Forty per centum ad valorem.)
Alabaster and spar ornaments; almonds; anchovies, sardines, 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; cur­
rants; 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 inclosed 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, alabatta, or
German silver, manufactured or unmanufactured; articles embroid­
ered with gold, silver, or other metal; articles worn by men, women,
or children, of whatever material composed, made up, or made wholly
or in part, by hand; asses’ skins; balsams, cosmetics, essences, ex­
tracts, pastes, perfumes, and tinctures, used either for the toilet or for
medicinal purposes; baskets, and all other articles composed of grass,
osier, palm-leaf, 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 imita­
tion, 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 com­
ponent material; caps, gloves, leggins, mils, socks, stockings, wove
shirts and drawers, and all similar articles made or frames, worn by

TWENTY-NINTH CONGRESS.

Sess. I. Ch. 74.

1846.

men, women, or children, and not otherwise provided for ; card cases,
pocket books, shell boxes, souvenirs, and all similar articles, of what­
ever 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; car­
riages 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 manufac­
turer ; coach and harness furniture of all kinds; coal; coke and culm
of coal; combs of all kinds; compositions of glass or paste, when
set; confectionary 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 stone ware, 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 hats 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 imita­
tion ; jet and manufactures of jet, and imitations thereof; lead pen­
cils ; maccaroni, vermicelli, gelatine, jellies, and all similar prepara­
tions ; manufactures of the bark of the cork-tree, except corks; manu­
factures of bone, shell, horn, pearl, ivory, or vegetable ivory; manu­
factures, 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; manu­
factures, 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 manufac­
ture 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 prepa­
rations, not otherwise provided for; metallic pens; mineral waters;

45

46

TWENTY-NINTH CONGRESS.

Sess. I. Ch. 74.

1846

molasses, muskets, rftes, 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 de­
scription, 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 pro­
vided 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 sun­
shades; 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 packthread, of
whatever material composed; umbrellas; vellum; vinegar; wafers;
water colors; wood, unmanufactured, not otherwise provided for, and
fire-wood; wool, unmanufactured.
Schedule D, 25
ier cent, ad va-

urem'

Schedule D. — {Twenty-fiveper centum ad valorem.}
Borax or tinctal; Burgundy pitch; buttons and button moulds, of
a]l kinds; baizes, bookings, flannels, and floor-cloths, of 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 material, not other­
wise 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 other­
wise provided for; matting, China, and other floor matting and mats
made of flags, jute, or grass; roofing slates, and slates other than roof­
ing slates; woollen and worsted yarn.

Schedule E. — ( Twenty per centum ad valorem.)
Acids, acetic, acetous, benzoic, boracic, chromic, citric, muriatic,
Forement ad Va" w^**te an<^ yellow, nitric, pyroligneous, and tartaric, and all other acids
orem'
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; aniseed; animal carbon; antimony, crude
and regulus of; arrow-root; articles, not in a crude state, used in
dyeing or tanning, not otherwise provided for; assafcetida; 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, planks, 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, leggins, mits, socks,
stockings, wove shirts and drawers, made on frames, composed wholly
of cotton, worn by men, women, and children; cassia buds; castor
Schedule E, 20

TWENTY-NINTH CONGRESS.

Sess. I. Ch. 74.

1846.

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 braziers’ 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 fulmi­
nating 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 mattresses ;-hams; hats
of wool; hat bodies, made of wool, or of which wool shall be a com­
ponent material of chief value; hatters’ plush, composed of silk and
cotton, but of which cotton is the component material of chief value;
hempseed or linseed, and rapeseed oil, and all other oils used in
painting; Indian com 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 other­
wise provided for; marble in the rough, slab, or block, unmanu­
factured ; 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 pro­
vided for; mineral and bituminous substances, in a crude state, not
otherwise provided for; musical instruments of all kinds, and strings
for musical instruments of whipgut or catgut, and all other strings of
the same material; needles of all kinds for sew'ing, darning, or knit­
ting ; nitrate of lead; oats and oatmeal; oils, neatsfoot and other ani­
mal 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-makers’ use; patent mor­
dant ; paints, dry or ground in oil, not otherwise provided for; paper
hangings, and paper for screens or fireboards; paving stones; paving
and roofing tiles and bricks; pearl or hulled barley; periodicals and
other works in the course of printing and republication in the United
States; pineapples; pitch; plantains; plaster of Paris, when ground;
plumbago; pork; potassium ; Prussian blue; pumpkins; putty;
quicksilver; quills; red chalk; rhubarb; rice, or paddy; roll brim­
stone ; Roman cement; rye and rye flour; saddlery, common, tinned,
or japanned; saffron and saffron cake; sago; sal soda, and all car­
bonates of soda, by whatever names designated, not otherwise pro­
vided for; salts, epsom, glauber, Rochelle, and all other salts and
preparations of salts, not otherwise provided for; sarsaparilla; seppia;
shaddocks; sheathing paper; skins, tanned and dressed, of all kinds;
skins of all kinds, not otherwise provided for; slate pencils; smalts;
spermaceti candles and tapers; spirits of turpentine; sponges; spunk;
squills; starch ; stearine candles and tapers; steel, not otherwise pro­
vided for, stereotype pi ates; still bottoms; sulphate of barytes, crude
or refined; sulphate of quinine; tallow candles; tapioca; tar ; thread
laces and insertings; type metal; types, new or old; vanilla beans;
verdigris; velvet, in the piece, composed wholly of cotton; velvet, in

47

48

TWENTY-NINTH CONGRESS.

Sess. I. Ch. 74.

1846.

the piece, composed of cotton and silk, but of which cotton is the
component material of chief value; vermilion; wax candles and
tapers; whalebone the produce of foreign fisheries; wheat and wheat
flour; white and red lead; whiting, or Paris white; white vitriol, or
sulphate of zinc; window glass, broad, crown, or cylinder; woollen
listings; yams.
ScheduleF, 15
ier cent. ad va-

orem-

ScheduleG,io
ier cent, ad va-

orem'

Schedule H,5
For C6nt a<^ Ta"

orem'

Schedule F. — (Fifteen, per centum ad valorem.)
Arsenic; bark, Peruvian; bark, Quilla; Brazil paste; brimstone,
crude in bulk; codilla, or tow of hemp or flax; cork-tree bark, unmanufactured; diamonds, glaziers’, set or not set; dragon’s blood;
flax, unmanufactured; gold and silver leaf; mineral kermes; silk,
raw, not more advanced in manufacture than singles, tram and
thrown, or organzine; steel in bars, cast, shear, or German; Terne
tin plates; tin foil; tin in plates or sheets; tin plates galvanized, not
otherwise provided for; zinc, spelter, or tuetenegue, in sheets.
Schedule G. — {Tenper centum, ad valorem.)
Ammonia; annatto, rancon or Orleans; barilla; bleaching pow<jers or chloride of lime; books printed, magazines, pamphlets, periodicals, and illustrated newspapers, bound or unbound, not otherwise
provided for; building stones; burr stones, wrought or unwrought;
cameos and mosaics, and imitations thereof, not set ; chronometers,
box or ships’, and parts thereof; cochineal; cocoa; cocoa shells;
compositions of glass or paste, not set; cudbear; diamonds, gems,
pearls, rubies, and other precious stones, and imitations thereof,
when not set; engravings or plates, bound or unbound; hempseed,
linseed, and rapeseed; fullers’ earth; furs, hatters’, dressed or un­
dressed, not on the skin ; furs, undressed, when on the skin; gold­
beaters’skins; gum arabic and gum Senegal; gum tragacanth; gum
barbary; gum East India; gum jedda; gum substitute, or burnt
starch; hair of all kinds, uncleaned and unmanufactured; India rub­
ber, in bottles, slabs, or sheets, unmanufactured; indigo; kelp; lemon
and lime juice; lime; maps and charts; music and music paper,
with lines, bound or unbound; natron; nux vomica; oils, palm and
cocoanut; orpiment; palm-leaf, unmanufactured; polishing stones;
pumice and pumice stones; ratans and reeds, unmanufactured; rotten
stone; sal ammonia; saltpetre, (or nitrate of soda, or potash,) refined
or partially refined; soda ash ; sulphuric acid, or oil of vitriol; tallow,
marrow, and all other grease and soap stocks and soap stuffs, not
otherwise provided for; terra japonica or catechu; watches, and parts
of watches; watch materials of all kinds, not otherwise provided for;
woad or pastel.
Schedule H.— {Five per centum ad valorem.)
Alcornoque; argol, or crude tartar; bells, when old, or bell metal,
on'y to be rem’anufactured; berries, nuts, and vegetables used exclusively in dyeing, or in composing dyes, but no article shall be
classed as such that has undergone any manufacture; brass in pigs or
bars; brass, when old and fit only to be remanufactured; Brazil wood,
and all other dye wood in sticks; bristles; chalk, not otherwise pro­
vided for; clay unwrought; copper in pigs or bars; copper, when
old, and fit only to be remanufactured; flints, grindstones, wrought or
unwrought ; horns, horn tips, bones, bone-tips, and teeth unmanu­
factured; ivory, unmanufactured; ivory nuts, or vegetable ivory;
kermes; lac dye; lastings suitable for shoes, boots, bootees, or but­
tons, exclusively; madder, ground; madder root; manufactures of
mohair cloth, silk twist, or other manufacture of cloth suitable for the
manufacture of shoes, boots, bootees, or buttons, exclusively; nickel;

TWENTY-NINTH CONGRESS.

Sess. I. Ch. 75.

1846.

49

nut-galls; pearl, mother of; pewter, when old, and fit only to be re­
manufactured ; rags, of whatever material; raw hides and skins of all
kinds, whether dried, salted, or pickled, not otherwise provided for;
safflower; saltpetre, or nitrate of soda, or potash, when crude; seedlac ; shellac; sumac; tin, in pigs, bars, or blocks; tortoise, and other
shells unmanufactured ; turmeric; waste, or shoddy ; weld; zinc,
spelter, or teutenegue, unmanufactured, not otherwise provided for.
Schedule I. — (Exempt from duty.}
Animals imported for breed; bullion, gold and silver; cabinets of
coins, medals, and other collections of antiquities; coffee and tea,
when imported direct from the place of their growth or production,
in American vessels, or in foreign vessels entitled by reciprocal trea­
ties to be exempt from discriminating duties, tonnage, and other
charges, coffee, the growth or production of the possessions of the
Netherlands, imported from the Netherlands in the same manner;
coins, gold, silver, and copper; copper ore; copper, when imported
for the United States mint; cotton; felt, adhesive, for sheathing ves­
sels ; garden seeds, and all other seeds, not otherwise provided for;
goods, wares, and merchandise, the growth, produce, or manufacture,
of the United States, exported to a foreign country, and brought back
to the United States in the same condition as when exported, upon
which no drawback or bounty has been allowed ; —Provided, That all
regulations to ascertain the identity thereof prescribed by existing
laws, or which may be prescribed by the Secretary of the Treasury,
shall be complied with; — guano; household effects, old and in use,
of persons or families from foreign countries, if used abroad by them,
and not intended for any other person or persons, or for sale; junk,
old ; models of inventions and other improvements in the arts;— Pro­
vided, That no article or articles shall be deemed a model or im­
provement, which can be fitted for use; — oakum; oil, spermaceti,
whale, and other fish, of American fisheries, and all other articles the
produce of such fisheries; paintings and statuary, the production of
American artists residing abroad, and all other paintings and statu­
ary ; — Provided, The same be imported in good faith as objects of
taste, and not of merchandise; — personal and household effects (not
merchandise) of citizens of the United States dying abroad; plaster
of Paris, unground; platina, unmanufactured; sheathing copper, but
no copper to be considered such, and admitted free, except in sheets
forty-eight inches long and fourteen inches wide, and weighing from
fourteen to thirty-four ounces the square foot; sheathing metal; speci­
mens of natural history, mineralogy, or botany; trees, shrubs, bulbs,
plants, and roots, not otherwise provided for; wearing apparel in
actual use, and other personal effects not merchandise, professional
books, implements, instruments, and tools of trade, occupation, or
employment, of persons arriving in the United States;—Provided,
That this exemption shall not be construed to include machinery or
other articles imported for use in any manufacturing establishment,
or for sale.
Approved, July 30, 1846.

Chap. LXXV.---- in Act to exempt Coffee imported from the Netherlands from

Schedule I, ex­
empt from duty.

August 3, 1846.

Duty in certain Cases, and for other Purposes.

Be it enacted by the Senate and House of Representatives of the
United States of America, in Congress assembled, That, from and
after the passage of this act, coffee, the production or growth of the
Vol. IX. Pub. —7

Coffee import-