Full text of Tariff of 1861 (Morrill Tariff)
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178
THIRTY-SIXTH CONGRESS.
Sess. H.
Ch. 61, 68.
1861.
Postmasterof Ae Postmaster General, the postal service cannot be safely continued,
General may dis- or the post office revenues collected, or the postal laws maintained, on any
continue certain p0St route) foy reason of any cause whatsoever, the Postmaster General
M^enf&c.8’
March 2,1861.
Pub. Res. No.
15. Pest, 252.
hereby authorized to discontinue the postal service on such route, or
any part thereof, and any post offices thereon, till the same can be safely
restored, and shall report his action to Congress.
Approved, February 28,1861.
Chap. LXVIII.—An Act to provide.for the Payment of outstanding Treasury Notes, to
authorise a Loan, to regulate and fix the Duties on Imports, and for other Purposes.
Be it enacted by the Senate and House of Representatives of the United
President may States of America in Congress assembled, That the President of the
borrow, within United States be, and hereby is, authorized, at any time within twelve
twelve months, months from the passage of this act, to borrow, on the credit of the United
not over
States, a sum not exceeding ten millions of dollars, or so much thereof
$10,000,000.
as, in his opinion, the exigencies of the public service may require, to be
applied to the payment of appropriations made by law, and the balance
How to he
applied.
of treasury notes now outstanding, and no other purposes, in addition to
the money received or which may be received, into the treasury from
other sources: Provided, That no stipulation or contract shall be made to
When to be
redeemed.
prevent the United States from reimbursing any sum borrowed under the
authority of this act at any time after the expiration of ten years from the
first day of July next, by the United States giving three months’ notice,
to be published in some newspaper published at the seat of government,
of their readiness to do so; and no contract shall be made to prevent the
redemption of the same at any time after the expiration of twenty years
from the said first day of July next, without notice.
Stock, issue,
Sec. 2. And be it further enacted, That stock shall be issued for the
certificates, rate amount so borrowed, bearing interest not exceeding six per centum per
of interest, trans
annum; and the Secretary of the Treasury be, and is hereby, authorized,
fer.
with the consent of the President, to cause certificates of stock to be pre
pared, which shall be signed by the Register and sealed with the seal of
the Treasury Department, for the amount so borrowed, in favor of the
parties lending the same, or their assigns, which certificates may be trans
ferred on the books of the treasury, under such regulations as may be
Certificate to established by the Secretary of the Treasury: Provided, That no cer
be for not less
tificate shall be issued for a less sum than one thousand dollars: And
than $1000.
provided, also, That, whenever required, the Secretary of the Treasury
Coupons may may cause coupons of semi-annual interest payable thereon to be attached
be attached.
to certificates issued under this act; and any certificate with such coupons
of interest attached may be assigned and transferred by delivery of the
same, instead of being transferred on the books of the treasury.
Sec. 3. And be it further enacted, That, before awarding any of said
Proposals for
loan to be adver loan, the Secretary of the Treasury shall, as the exigencies of the public
tised for.
service require, cause to be inserted in two of the public newspapers of
the city of Washington, and in one or more public newspapers in other
cities of the United States, public notice that sealed proposals for so much
of said loan as is required, will be received until a certain day, to be spec
ified in such notice, not less than thirty days from its first insertion in a
Washington newspaper; and such notice shall state the amount of the
Notice.
loan, at what periods the money shall he paid, if by instalments, and at
When to be what places. Such sealed proposals shall be opened, on the day appointed
opened.
in the notice, in the presence of such persons as may choose to attend,
and the proposals decided on by the Secretary of the Treasury, who shall
Which to he
accept the most favorable offered by responsible bidders for said stock.
accepted.
And
the said Secretary shall report to Congress, at the commencement of
Report to be
the next session, the amount of money borrowed under this act, and of
made to Con
gress.
whom and on what terms it shall have been obtained, with an abstract or
THIRTY-SIXTH CONGRESS.
Sess. II.
Ch, 68.
1861.
179
brief statement of all the proposals submitted for the same, distinguishing
between those accepted and those rejected, with a detailed statement of
the expense of making such loans: Provided, That no stock shall be dis- No stock to be
posed of at less than its par value: And provided, further, That no part
of the loan hereby authorized shall be applied to the service of the present applied.0*11’
fiscal year.
Sec. 4. And be it further enacted, That in case the proposals made for
said loan, or for so much thereof as the exigencies of the public service shall
require, shall not be satisfactory, the President of the United States shall
be, and hereby is, authorized to decline to accept such offer if for less If proposals for
than the par value of the bonds constituting the said stock, and in lieu !oan are not “tthereof, and to the extent and amount of the loan authorized to be made
by this act, to issue treasury notes for sums not less than fifty dollars, issued,
bearing interest at the rate of six per centum per annum, payable semi
annually on the first days of January and July in each year, at proper
places of payment to be prescribed by the Secretary, with the approval
of the President; and under the like circumstances and conditions, the
President of the United States is hereby authorized to substitute treas
ury Dotes of equal amount for the whole or any part of any of the loans Amount, when
for which he is now by law authorized to contract and issue bonds. And pa-yable> &cthe treasury notes so issued under the authority herein given, shall be
received in payment for all debts due to the United States when offered,
and in like manner shall be given in payment for any sum due from the
United States, when payment in that mode is requested by the person to
whom payment is to be made, or for their par value in coin. And the
g^’
faith of the United States is hereby pledged for the due payment of the pledged,
interest and the redemption of the principal of the stock or treasury notes
which may be issued under the authority of this act; and the sum of Appropriation
twenty thousand dollars is hereby appropriated, out of any money in the for expenses,
treasury not otherwise appropriated, to pay the expenses of preparing
the certificates of stock or treasury notes herein authorized, to be done
in the usual mode and under the restrictions as to employment and pay
ment of officers contained in the laws authorizing former loans and issues
of treasury notes; and it shall be at the option of holders of the treas- May be exury notes hereby authorized by this act, to exchange the same for the changed for
stock herein authorized, at par, or for bonds, in lieu of which said treas- h™'13' &cury notes were issued : Provided, That no certificate shall be exchanged
Proviso,
for treasury notes, or bonds, in sums less than five hundred dollars: And
provided, further, That the authority to issue the said treasury notes, or Notes not to ba
give the same in payment for debts due from the United States, shall be
after Jime,
limited to the thirtieth day of June, eighteen hundred and sixty-two; and
that the same may be redeemable at the pleasure of the United States at Redemption,
any time within two years after the passage of this act; and that said
notes shall cease to bear interest after they shall have been called iu by Interest,
the Secretary of the Treasury under the provisions of this act.
Sec. 5. And be it further enacted, That from and after the first day of Duties on forApril, Anno Domini eighteen hundred and sixty-one, in lieu of the duties ^rA.'Si’TssY*
heretofore imposed by law on the articles hereinafter mentioned, and on
such as may now be exempt from duty, there shall be levied, collected, 1862, ch. 33, §
and paid, on the goods, wares, and merchandise, herein enumerated and 5‘
p> 346provided for, imported from foreign countries, the following duties and rates
of duty, that is to say :
First: On raw sugar, commonly called Muscovada or brown sugar, not Sagars, syrups,
advanced beyond the raw state by claying or other process; and on sirup and molaaa<»of sugar or of sugar cane, and concentrated molasses, or concentrated 18^,
melado, and on white and clayed sugars, when advanced beyond the raw
s ’ p"
state by claying, or other process, and not refined, three fourths of one
eent per pound; on refined sugars, whether loaf, lump, crushed, or pul
verized, two cents per pound ; on sugars, after being refined, when they
180
THIRTY-SIXTH CONGRESS.
Sess. II.
Ch. 68.
1861.
are tinctured, colored, or in any way adulterated, and on sugar candy, four
Proviso,_ for- cents per pound: Provided, That all sirups of sugar, or of sugar cane,
feiture.
concentrated molasses or melado, entered under the name of molasses, or
any other name than sirup of sugar or of sugar cane, concentrated mo
lasses, or concentrated melado, shall be liable to forfeiture to the United
States ; on molasses two cents per gallon; on confectionery of all kinds,
not otherwise provided for, thirty per centum ad valorem.
Sec. 6. And be it further enacted, That from and after the day and
year aforesaid there shall be levied, collected, and paid, on the importa
tion of the articles hereinafter mentioned, the following duties, that is to
say •
First: On brandy, for first-proof, one dollar per gallon; on other spirits
Brandy, dis
tilled spirits,
manufactured or distilled from grain, for first-proof, forty cents per gal
cordials, &c.
lon ; on spirits from other materials, for first-proof, forty cents per gallon ;
on cordials and liquors of all kinds, fifty cents per gallon; on arrack,
Post, p. 294.
absynthe, kirschenwasser, ratafia, and other similar spirituous beverages
not otherwise provided for, fifty cents per gallon: on bay rum, twenty-five
Duty to be col cents per gallon: Provided, That the duty upon brandy spirits, and all
other spirituous beverages herein enumerated, shall be collected upon the
lected on firstproof.
basis of first-proof, and so in proportion for any greater strength than the
strength of first-proof; on wines of all kinds, forty per centum ad valo
rem
: Provided, That all imitations of brandy, or spirits, or of any of the
Imitations.
said wines, and all wines imported by any names whatever, shall be sub
ject to the duty provided for the genuine article which it is intended to
Post, p. 294.
represent: Provided, further, That brandies, or other spirituous liquors may
When may be be imported in bottles, when the package shall contain not less than one
imported in bot dozen, and all bottles shall pay a separate duty, according to the rate
tles.
established by this act, whether containing wines, brandies, or other spiritu
ous liquors, subject to duty as hereinbefore mentioned; on ale, porter, and
beer, in bottles, twenty-five cents per gallon; otherwise than in bottles,
Not enumerated. fifteen cents per gallon; on all spirituous liquors not enumerated, thirtythree and one-third per centum ad valorem.
Cigars, snuff,
Second: On cigars of all kinds, valued at five dollars or under per
and tobacco.
thousand, twenty cents per pound; over five dollars and not over ten,
forty cents per pound; and over ten dollars, sixty cents per pound, and
in addition thereto, ten per centum ad valorem ; on snuff ten cents per
pound; on unmanufactured tobacco, in leaf, twenty-five per centum ad
valorem; on all other manufactured or unmanufactured tobacco, thirty
per centum ad valorem.
Sec. 7. And be it further enacted, That from and after the day and
year aforesaid there shall be levied, collected, and paid, on the importa
tion of the articles hereinafter mentioned, the following duties, that is to
say:
Bar-iron.
First: On bar-iron, rolled or hammered, comprising flats not less than
one inch, or more than seven inches wide, nor less than one quarter of an
inch or more than two inches thick; rounds, not less than one-half an
inch or more than four inches in diameter; and squares not less than onehalf an inch or more than four inches square, fifteen dollars per ton:
Proviso.
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, fur
ther, That none of the above iron shall pay a less rate of duty than twenty
per centum ad valorem ; on all iron imported in bars for railroads or in
clined planes made to patterns and fitted to be laid down upon such roads
or planes without further manufacture and not exceeding six inches high,
twelve, dollars per ton; on boiler plate iron, twenty dollars per ton; on
iron wire drawn and finished, not more than one-fourth of one inch in
diameter nor less than number sixteen wire gauge, seventy-five cents per
one hundred pounds, and fifteen per centum ad valorem; over number
THIRTY-SIXTH CONGRESS.
Sess. H.
Ch. 68.
1861.
181
sixteen and not over number twenty-five wire gauge, one dollar and fifty
cents per one hundred pounds and in addition fifteen per centum ad valo
rem ; over or finer than number twenty-five wire gauge, two dollars per
one hundred pounds and in addition fifteen per centum ad valorem; on
all other descriptions of rolled or hammered iron not otherwise provided
for, twenty dollars per ton.
Second : On iron in pigs, six dollars per ton; on vessels of cast-iron Pig-iron,
not otherwise provided for, and on sad-irons, tailors and hatters irons,
stoves and stove plates, one cent per pound; on cast-iron steam, gas and
water pipe, fifty cents per one hundred pounds; on cast-iron butts and
hinges, two cents per pound; on hollow-ware, glazed or tinned, two cents
and a half per pound ; on all other castings of iron not otherwise provided
for, twenty-five per centum ad valorem.
Third: On old scrap iron, six dollars per ton : Provided, That nothing Old scrap-iron,
shall be deemed old iron that has not been in actual use and fit only to be
remanufactured.
Fourth: On band and hoop iron, slit rods not otherwise provided for, Band and hooptwenty dollars per ton; on cut nails and spikes, one cent per pound; on iron,
iron cables or chains, or parts thereof, and anvils, one dollar and twentyfive cents per one hundred pounds ; on anchors, or parts thereof, one dol
lar and fifty cents per one hundred pounds; on wrought board nails,
spikes, rivets, and bolts, two cents per pound ; on bed screws and wrought
hinges, one cent and a half per pound; on chains, trace chains, halter chains,
and fence chains made of wire or rods one-half of one inch in diameter
or over, one cent and a half per pound; under one-half of one inch in
diameter, and not under one-fourth of one inch in diameter, two cents per
pound; under one-fourth of one inch in diameter, and not under num
ber nine wire gauge, two cents and a half per pound; under number nine
wire gauge, twenty-five per centum ad valorem; on blacksmiths’ ham
mers and sledges, axles or parts thereof, and malleable iron in castings not
otherwise provided for, two cents per pound; on horse-shoe nails, three cents
and a half per pound; on steam, gas, and water tubes and flues of wrought
iron, two cents per pound; on wrought iron railroad chairs and on wrought
iron nuts and washers, ready punched, twenty-five dollars per ton; on cut
tacks, brads, and sprigs not exceeding sixteen ounces to the thousand, two
cents per thousand; exceeding sixteen ounces to the thousand, two cents
per pound.
Fifth: On smooth or polished sheet iron by whatever name designated, Smooth, &c.
two cents per pound; on other sheet iron, common or black not thinner s^eet-’ronthan number twenty wire gauge, twenty dollars per ton; thinner than
number twenty and not thinner than number twenty-five wire gauge,
twenty-five dollars per ton; thinner than number twenty-five wire gauge,
thirty dollars per ion; on tin plates galvanized, galvanized iron, or iron
coated with zinc, two cents per pound; on mill irons and mill cranks of
wrought iron, and wrought iron for ships, locomotives, locomotive tire, or
parts thereof, and steam engines, or parts thereof, weighing each twentyfive pounds or more, one cent and a half per pound; on screws commonly
called wood screws, two inches or over in length, five cents per pound;
less than two inches in length, eight cents per pound ; on screws washed Post> P-294or plated, and all other screws of iron or any other metal, thirty per centum
ad valorem ; on all manufactures of iron not otherwise provided for, thirty
per centum ad valorem.
Sixth: On all steel in ingots, bars, sheets, or wire not less than one
Steel,
fourth of one inch in diameter, valued at seven cents per pound or less, one
and a half cent per pound; valued at above seven cents per pound and
not above eleven cents per pound, two cents per pound; steel in any
form not otherwise provided for, shall pay a duty of twenty per centum
ad valorem; on steel wire less than one fourth of an inch in diameter,
and not less than number sixteen wire gauge, two dollars per one hundred
182
THIRTY-SIXTH CONGRESS.
Sess. II.
Ch. 68.
1863.
pounds, and in addition thereto fifteen per centum ad valorem; less or
finer than number sixteen wire gauge, two dollars and fifty cents per one
hundred pounds, and in addition thereto fifteen per centum ad valorem ; on
cross-cut saws, eight cents per lineal foot; on mill, pit, and drag saws, not
over nine inches wide, twelve and a half cents per lineal foot; over nine
inches wide, twenty cents per lineal foot; on skates costing twenty cents,
or less per pair, six cents per pair; on those costing over twenty cents per
pair, thirty per centum ad valorem; on all manufactures of steel or of
which steel shall be a component part, not otherwise provided for, thirty
Article par- per centum ad valorem: Provided, That all articles partially manufactially maaufac- tured, not otherwise provided for, shall pay the same rate of duty as if
tured’
wholly manufactured.
Qoal
Seventh: On bituminous coal, one dollar per ton of twenty-eight
bushels, eighty pounds to the bushel; on all other coal, fifty cents per
ton of twenty-eight bushels, eighty pounds to the bushel; on coke and
culm of coal, twenty-five per centum ad valorem.
Sec. 8. And be it further enacted, That from and after the day and
year aforesaid there shall be levied, collected, and paid, on the importation
of the articles hereinafter mentioned, the following duties, that is to say :
Lead.
First: On lead in pigs and bars, one cent per pound; on old scrap
lead fit only to be remanufactured, one cent per pound; on lead in sheets,
pipes, or shot, one cent and a half per pound; on pewter when old and
fit only to be remanufactured, one cent per pound.
Copper.
Second: On copper in pigs, bars, or ingots, two cents per pound; on
copper when old and fit only to be remanufactured, one cent and a half
per pound; on sheathing copper, in sheets forty-eight inches long and
fourteen inches wide, and weighing from fourteen to thirty-four ounces the
square foot, two cents per pound; on copper rods, bolts, nails, spikes, cop
per bottoms, copper in sheets or plates, called braziers’ copper, and other
sheets of copper not otherwise provided for, twenty-five per centum ad
valorem; on zinc, spelter, or teutenegue, manufactured, in blocks or
pigs, one dollar per hundred pounds; on zinc, spelter, or teutenegue, in
sheets, one cent and a half pei‘ pound.
Sec. 9. And be it further enacted, That from and after the day and
year aforesaid there shall be levied, collected, and paid, on the importation
of the articles hereinafter mentioned, the following duties, that is to say:
First: On white lead and oxide of zinc, dry or ground in oil, red lead,
White lead, &e. an^ litharge, one cent and a half per pound; on sugar of lead or acetate
of lead and nitrate of lead, chromate and bichromate of potash, three
cents per pound; on hydriodate, and prussiate of potash and chromic acid,
and salts of iodine, and resublimed iodine, fifteen per centum ad valorem ;
on whiting, twenty-five cents per one hundred pounds; on Paris white, pipe
clay, and ochres or ochrey earths not otherwise provided for, when dry,
thirty-five cents per one hundred pounds; when ground in oil, one dollar and
thirty-five cents per one hundred pounds ; on umber, fifty cents per one hun
dred pounds; on putty, one cent per pound; on linseed, flaxseed, hempseed,
Linseed oil, &c. and rapeseed oil, twenty cents per gallon; on kerosine oil, and all other
coal oils, ten cents per gallon; on alum, alum substitute, sulphate of alu
mina and aluminous cake, fifty cents per one hundred pounds; on copperas,
green vitriol, or sulphate of iron, twenty-five cents per one hundred pounds ;
on bleaching powders, fifteen cents pei’ one hundred pounds; on refined
camphor, six cents per pound; on refined borax, three cents per pound;
on tallow, one cent per pound; on tallow-candles, two cents per pound;
Candles, &c.
on sPermaceti or wax-candles and tapers, and on candles and tapers of
spermaceti and wax combined, eight cents per pound; on stearine candles,
and all other candles and tapers, four cents per pound ; on spirits of tur
pentine, ten cents per gallon; on opium, one dollar per pound; on mor
phine and its salts, one dollar per ounce; on liquorice paste, or juice,
three cents per pound.
THIRTY-SIXTH CONGRESS.
Sess. II.
Ca. 68.
1861.
183
Sec. 10. And be it father enacted, That from and after the day and
year aforesaid there shall be levied, collected, and paid on the importa
tion of the articles hereinafter mentioned, the following duties, that is to
say:
First: On salt, four cents per bushel of fifty-six pounds: Provided, That
Salt
salt imported in bags, or not in bulk, shall pay a duty of six cents per
bushel of fifty-six pounds; on bristles, four cents per pound ; on honey,
ten cents per gallon ; on vinegar, six cents per gallon ; on mackerel, two
dollars per barrel; on herrings, pickled or salted, one dollar per barrel;
on pickled salmon, three dollars per barrel; on all other fish pickled, in
barrels, one dollar and fifty cents per barrel; on all other foreign caught
fish imported otherwise than in barrels or half barrels, or whether fresh,
smoked, or dried, salted or pickled, not otherwise provided for, fifty cents
per one hundred pounds.
Second: On beef and pork, one cent per pound; on hams and bacon, Beef, pork,
two cents per pound; on cheese, four cents per pound; on wheat, twenty corB> rice> Ac
cents per bushel; on butter, four cents per pound; on lard, two cents per
pound; on rye and barley, fifteen cents per bushel; on Indian corn or
maize, ten cents per bushel; on oats, ten cents per bushel; on potatoes,
ten cents per bushel; on cleaned rice, one cent per pound; on uncleaned
rice or paddy, fifty cents per one hundred pounds; on sago and sago flour,
fifty cents per one hundred pounds; on flaxseed or linseed, sixteen cents per
bushel of fifty-two pounds; on hemp and rapeseed, ten cents per bushel
of fifty-two pounds; on raw hides and skins of all kinds, whether dried,
salted, or pickled, not otherwise provided for, five per centum ad valorem.
Sec. 11. And be it further enacted, That from and after the day and
year aforesaid there shall be levied, collected, and paid, on the importation
of the articles hereinafter mentioned, the following duties, that is to say:
Fir=t: On cassia, four cents per pound; on cassia buds, eight cents Spices, car
per pound; on cloves, four cents per pound; on pepper, two eents per pound; rants, figs, nuts,
on Cayenne pepper, three cents per pound ; on ground Cayenne pepper, ’c'
four cents per pound ; on pimento, two cents per pound; on cinnamon,
ten cents per pound; on mace and nutmegs, fifteen cents per pound; on
prunes, tw'o cents per pound; on plums, one cent per pound; on dates, onehalf of one cent per pound; on currants, two cents per pound ; on figs, three
cents per pound ; on sultana, muscatel, and bloom raisins, either in boxes
or jars, two cents per pound ; on all other raisins, one cent per pound ;
on almonds, two cents per pound; on shelled almonds, four cents per
pound; on all nuts not otherwise provided for, except those used for dye
ing, one cent per pound.
Sec. 12. And be it further enacted, That from and after the day and
year aforesaid there shall be levied, collected, and paid, on the importation
of the articles hereinafter mentioned, the following duties, that is to say :
First: On all wool unmanufactured, and all hair of the alpaca, goat, Unmanufaeturand other like animals, unmanufactured, the value whereof at the last port ed wool and hair,
or place from whence exported to the United States, shall be less than
eighteen cents per pound, five per centum ad valorem; exceeding eigh- post. pp, 294
teen cents per pound, and not exceeding twenty-four cents per pound, 559.
there shall be levied, collected, and paid, a duty of three cents per pound;
exceeding twenty-four cents per pound, there shall be levied, collected, and
paid, a duty of nine cents per pound : Provided, That any wool of the
sheep, or hair of the alpaca, the goat, and other like animals which shall
be imported in any other than the ordinary condition, as now and hereto
fore practised, or which shall be changed in its character or condition for
the purpose of evading the duty, or which shall be reduced in value by
the admixture of dirt or any foreign substance to eighteen cents per Mixed with
pound or less, shall be subject to pay a duty of nine cents per pound, any&c.
thing in this act to the contrary notwithstanding: Provided, also, That
when wool of different qualities is imported in the same bale, bag or
184
THIRTY-SIXTH CONGRESS.
Sess. II.
Ch. 68.
1861.
When different package, and the aggregate value of the contents of the bale, bag, or
qualities are in packa°e shall be appraised by the appraisers at a rate exceeding twentysame bale.
|our c°nts perpound) it ghall be charged with a duty of nine cents per
Bales of differ- pound: Provided, further, That if bales of different qualities are em
eu! qualities in braced in the same invoice, at the same price, whereby the average price
same invoice.
ghaR
lessened more than ten per centum, the value of the whole shall
be appraised according to the value of the bale of the best quality, and
no bale or bales shall be liable to a less rate of duty in consequence of
Sheep-skins, bein'* invoiced with wool of lower value: Provided, also, That sheep
skins, raw or unmanufactured, imported with the wool on, washed or un
washed, shall be subject to a duty of fifteen per centum ad valorem.
Sec. 13. And be it further enacted, That from and after the day and
year aforesaid, there shall be levied, collected, and paid on the impor
tation of the articles hereinafter mentioned the following duties, that is
to say:
Carpets.
First: On Wilton, Saxony and Aubusson, Axminster patent velvet,
Tournay velvet, and tapestry velvet carpets and carpeting, Brussels car
pets wrought by the Jacquard machine, and all medallion or whole car
pets, valued at one dollar and twenty-five cents or under per square
yard, forty cents per square yard; valued at over one dollar and twentyfive cents per square yard, fifty cents per square yard: Provided, That no
carpet or rugs of the above description shall pay a duty less than twentyfive per centum ad valorem; on Brussels and tapestry Brussels carpets
and carpeting printed on the warp or otherwise, thirty cents per square
yard; on all treble-ingrain and worsted-chain Venetian carpets and carpet
ing, twenty-five cents per square yard; on hemp or jute carpeting, four
cents per square yard ; on druggets, bookings, and felt carpets and carpet
ing printed, colored or otherwise, twenty cents per square yard; on all
other kinds of carpets and carpeting of wool, flax or cotton, or parts of
either, or other material not otherwise specified, a duty of thirty per
Mats, rags,
centum ad valorem ; Provided, That mats, rugs, screens, covers, hassocks,
screens, &c.
bedsides and other portions of carpets or carpeting shall pay the rate of
duty herein imposed on carpets or carpeting of similar character; on all
other mats, screens, hassocks, and rugs, a duty of thirty per centum ad va
lorem.
Woollen cloths
Second: On woollen cloths, woollen shawls, and all manufactures of wool
of woolnUfaCtUreS
eve7 description, made wholly or in part of wool, not otherwise pro
vided for, a duty of twelve cents per pound, and in addition thereto
twenty-five per centum ad valorem; on endless belts for paper, and
blanketing for printing machines, twenty-five per centum ad valorem ; on
all flannels valued at thirty cents or less per square yard, twenty-five per
centum ad valorem; valued above thirty cents per square yard, and on
all flannels colored, printed, or plaided, and flannels composed in part
of cotton or silk, thirty per centum ad valorem; on hats of wool, twenty
Tams.
per centum ad valorem; on woollen and worsted yarn, valued at fifty cents
and not over one dollar per pound, twelve cents per pound, and in addi
tion thereto fifteen per centum ad valorem;'on woollen and worsted yarn,
valued at over one dollar per pound, twelve cents per pound, and in ad
dition thereto twenty-five per centum ad valorem; on woollen and worsted
yarns, or yarns for carpets, valued under fifty cents per pound, and not
exceeding in fineness number fourteen, twenty-five per centum ad va
lorem ; exceeding number fourteen, thirty per centum ad valorem; on
clothing ready made, and wearing apparel of every description, composed
wholly or in part of wool, made up or manufactured wholly or in part by
Post, p. 294.
the tailor, seamstress, or manufacturer, twelve cents per pound, and in
Blankets.
addition thereto twenty-five per centum ad valorem; on blankets of all
kinds, made wholly or in part of wool, valued at not exceeding twentyeight cents per pound, there shall be charged a duty of six cents per
pound, and in addition thereto ten per centum ad valorem; on all valued
THIRTY-SIXTH CONGRESS.
Sess. H.
Ch. C8.
1861.
185
above twenty-eight cents per pound, but not exceeding forty cents per
pound, there shall be charged a duty of six cents per pound, and in addi
tion thereto twenty-five per centum ad valorem ; on all valued above forty
cents per pound there shall be charged a duty of twelve cents per pound,
and in addition thereto twenty per centum ad valorem; on woollen shawls,
Shawls,
or shawls of which wool shall be the chief component material, a duty of I’’*- Ees-■
sixteen cents per pound, and in addition thereto twenty per centum ad 15'
valorem.
Third: On all delaines, Cashmere delaines, muslin delaines, barege
Delaines,
delaines, composed wholly or in part of wool, gray or uncolored, and on
all other gray or uncolored goods of similar description, twenty-five per Po3t< P-294centum ad valorem; on hunting, and on all stained, colored, or printed,
and on all other manufactures of wool, or of which wool shall be a com
ponent material, not otherwise provided for, thirty per centum ad va
lorem.
Fourth: On oil-cloth, for floors, stamped, painted, or printed, valued at Oil and floorfifty cents or less per square yard, twenty per centum ad valorem ; valued clothiiat over fifty cents per square yard, and on all other oil-cloth, thirty per
centum ad valorem.
Sec. 14. And be it further enacted, That from and after the day and
year aforesaid, there shall be levied, collected, and paid on the importa
tion of the articles hereinafter mentioned the following duties, that is to
say:
First: On all manufactures of cotton not bleached, colored, stained, Manufactures
painted, or printed, and not exceeding one hundred threads to the square bleached’ &c."
inch, counting the warp and filling, and exceeding in weight five ounces
per square yard, one cent per square yard; on finer or lighter goods of
like description, not exceeding one hundred and forty threads to the
square inch, counting the warp and filling, two cents per square yard; on
goods of like description, exceeding one hundred and forty threads, and
not exceeding two hundred threads to the square inch, counting the warp
and filling, three cents per square yard; on like goods exceeding two
hundred threads to the square inch, counting the warp and filling, four
cents per square yard ; on all goods embraced in the foregoing schedules,
if bleached, there shall be levied, collected, and paid an additional duty
of one-half of. one cent per square yard; and if printed, painted, colored,
or stained, there shall be levied, collected, and paid a duty of ten per
centum in addition to the rates of duty provided in the foregoing sched- Post, P- 2®‘iules: Provided, That upon all plain woven cotton goods not included in Plain-woven
the foregoing schedules, and upon cotton goods of every description, the cotton goods,
value of which shall exceed sixteen cent3 per square yard, there shall be
levied, collected, and paid a duty of twenty-five per centum ad valorem :
And prodded, further, That no cotton goods having more than two hun- Cotton goods
dred threads to the square inch, counting the warp and filling, shall be ad- ^oo^hrcads^t11
mitted to a less rate of duty than is provided for goods which are of that
;nch.
number of threads.
'
Second: On spool and other thread of cotton, thirty per centum ad Cotton thread
valorem.
Third: On shirts and drawers, wove or made on frames composed Shirts &c.made
wholly of cotton and cotton velvet, twenty-five per centum ad valorem;
velvet,
and on all manufactures composed wholly of cotton, bleached, unbleached, and manufactures
printed, painted, or dyed, not otherwise provided for, thirty per centum
ad valorem.
Fourth: On all brown or bleached linens, ducks, canvas paddings, cot- Linens,duck,
bottoms, burlaps, drills, coatings, brown Hollands, blay linens, damasks, c'
diapers, crash, huckabacks, handkerchiefs, lawns, or other manufactures of
flax, jute, or hemp, [or of which flax, jute, or hemp] shall be the compo
nent material of chief value, being of the value of thirty cents and under
per square yard, twenty-five per centum ad valorem; valued above thirty
vol. xii.
Pub.—24
186
THIRTY-SIXTH CONGRESS. Sess. II.
Ch. 68.
1861.
cents per square yard, thirty per centum ad valorem ; on flax or linen
threads, twine and pack-thread, and all other manufactures of flax, or of
which flax shall be the component material of chief value, and not other
wise provided for, thirty per centum ad valorem.
Sec. 15. And be it further enacted, That from and after the day and
year aforesaid there shall be levied, collected, and paid on the importa
tion of the articles hereinafter mentioned the following duties, that is to say:
Hemp.
First: On unmanufactured hemp, thirty-five dollars per ton; on Manilla,
and other hemps of India, fifteen dollars per ton; on jute, Sisal grass,
sun hemp, coir, and other vegetable substances not enumerated, used for
Cordage.
cordage, ten dollars per ton ; on jute butts, five dollars per ton; on codilla
or tow of hemp, ten dollars per ton; on tarred cables or cordage, two
cents and a half per pound; on untarred Manilla cordage, two cents
per pound; on all other untarred cordage, three cents per pound; on
Post, p. 294.
yarns, four cents per pound; on coir yarn, one cent per pound ; on seines,
Cotton bagsjx cents per pound; on cotton bagging, or any other manufacture not
e'ng‘
otherwise provided for, suitable for the uses to which cotton bagging is
applied, whether composed in whole or in part of hemp, jute, or flax, or
any other material valued at less than ten cents per square yard, one cent
and a half per pound; over ten cents per square yard, two cents per
pound; on sail duck, twenty-five per centum ad valorem; on Russia and
Sheetings.
other sheetings, brown and white, twenty-five per centum ad valorem;
Other manu and on
°^ler manufactures of hemp, or of which hemp shall be a comfactures of hemp, ponent part, not otherwise provided for, twenty per centum ad valorem ;
Flax.
on unmanufactured flax, fifteen dollars per ton; on tow of flax, five dol
lars per ton; on grass cloth, twenty-five per centum ad valorem; on jute
Post, p. 294.
goods, fifteen per centum ad valorem; on all other manufactures of jute
or Sisal grass, not otherwise provided for, twenty per centum ad valorem.
Sec. 16. And be it further enacted, That from and after the day and
year aforesaid, there shall be levied, collected, and paid on the importation
of the articles hereinafter mentioned, the following duties, that is to say:
Silk and silks.
First: On silk in the gum, not more advanced in manufacture than
singles, tram, and thrown or organzine, fifteen per centum ad valorem ; on
all silks valued at not over one dollar per square yard, twenty per centum
ad valorem; on all silks valued at over one dollar per square yard, thirty
per centum ad valorem ; on all silk velvets, or velvets of which silk is the
component material of chief value, valued at three dollars per square
yard, or under, twenty-five per centum ad valorem ; valued at over three
dollars per square yard, thirty per centum ad valorem; on floss silks,
twenty per centum ad valorem ; on silk ribbons, galloons, braids, fringes,
laces, tassels, buttons, button cloths, trimmings, and on silk twist, twist
composed of mohair and silk, sewing silk in the gum or purified, and all
other manufactures of silk, or of which silk shall be the component ma
terial of chief value, not otherwise provided for, thirty per centum ad
valorem.
Sec. 17. And be tt further enacted, That from and after the day and
year aforesaid there shall be levied, collected, and paid on the importa
tion of the articles hereinafter mentioned, the following duties, that is to
6ay:
First: On rough plate, cylinder, or broad window glass, not exceeding
Glass.
ten by fifteen inches, one cent per square foot; above that, and not ex
ceeding sixteen by twenty-four inches, one cent and a half per square foot;
above that, and not exceeding twenty-four by thirty inches, two cents per
square foot; all above that, and not exceeding in weight one pound per
square foot, three cents per square foot: Provided, That all glass imported
In sheets.
in sheets or tables, without reference to size or form, shall pay the highest
Sough plate
duty herein imposed: And provided, further, That all rough plate cylin
cylinder.
der, [or] broad glass, weighing over one hundred pounds per one hundred
square feet, shall pay an additional duty on the excess at the same rates as
THIRTY-SIXTH CONGRESS.
Sess. II. Ch. 68.
1861.
187
herein imposed; on crown, plate, or polished, and on all other window Window glass,
glass not exceeding ten by fifteen inches, one cent and a half per square
foot; above that, and not exceeding sixteen by twenty-four inches, two
cents and a half per square foot; above that, and not exceeding twentyfour by thirty inches, four cents per square foot; all above that, five cents
per square foot: Provided, That all crown, plate, or polished, and all other Proviso,
window glass weighing over one hundred and fifty pounds per one hun
dred square feet shall pay an additional duty on such excess of four
cents per pound; on all plain and mould and press glassware, not cut, en- Glassware,
graved, or painted, twenty-five per centum ad valorem; on all articles of
glass, cut, engraved, painted, colored, printed, stained, silvered, or gilded,
thirty per centum ad valorem; on porcelain and Bohemian glass, glass Porcelain
crystals for watches, paintings on glass or glasses, pebbles for spectacles, glass,
and all manufactures of glass, or of which glass shall be a component
material, not otherwise provided for, and all glass bottles or jars filled
with sweetmeats, preserves, or other articles, thirty per centum ad va
lorem.
Second: On China and porcelain ware of all descriptions, thirty per China and
centum ad valorem; on all brown earthen and common stone ware, PorceIain ware,
twenty per centum ad valorem; on all other earthen, stone, or crockery Earthen and
ware, printed, white, glazed, edged, painted, dipped, or cream colored, com- atone ware,
posed of earthy or mineral substances, twenty-five per centum ad valorem.
Sec. 18. And be it further enacted, That from and after the day and
year aforesaid, there shall be levied, collected, and paid on the importa
tion of the articles hereinafter mentioned, the following duties, that is to
say: On all books, periodicals and pamphlets and all printed matter and Boots, periodiillustrated books and papers, and on watebes and parts of watches, and “ds,and paniphwatch materials, and unfinished parts of watches, fifteen per centum ad
valorem.
Sec. 19. And be it further enacted, That from and after the day and jnA^les
year aforesaid there shall be levied, collected, and paid a duty of ten ^.rceutum° ten
per centum on the importation of the articles hereinafter mentioned and
embraced in this section, that is to say:
Acids, nitric, yellow and white, oxalic, and all other acids of every
description used for medicinal purposes or in the fine arts, not otherwise
provided for;Aloes;
Amber;
Ammonia, sal ammonia, muriate and earbonate of ammonia;
Anise seed;
Arrowroot;
Assafoetida;
Bamboos;
Barks of all kinds not otherwise provided for;
Beeswax;
Black lead, or plumbago;
Borate of lime;
Brass, in pigs or bars, or when old and fit only to be remanufactured;
Brazil paste;
Bronze liquor;
Building stones;
Cantharides;
Castor beans or seeds;
Chronometers, box or ship’s, and parts thereof;
Cocculus indicus;
Compositions of glass or paste, not set, intended for use by jewellers;
Pott, p. 294-.
Cornmeal;
Diamonds, glaziers’, set or not set;
Dutch and bronze metal, in leaf;
188
THIRTY-SIXTH CONGRESS.
Sess. II.
Ch. 68.
1861.
Engravings or plates, bound or unbound;
Ergot;
Flocks, waste, or shoddy;
Fruit, green, ripe, or dried, not otherwise provided for;
Furs, dressed or undressed, when on the skin;
Furs, hatters’, dressed or undressed, when not on the skin ;
Gamboge;
Ginger, ground, preserved, or pickled;
Glass ^plates or disks, unwrought, for optical instruments;
Goldbeaters’ skin;
Green turtle;
Grindstones, wrought or finished;
Gum copal;
Gum substitute, or burnt starch;
Hair of all kinds, cleaned, but unmanufactured, not otherwise provided
for;
Hops;
Horns, horn-tips, bones, bone-tips, and teeth, manufactured;
Iodine, crude;
Ipecacuanha;
Iron liquor;
Jalap;
Juniper berries;
Lemon and lime juice;
Lime;
Manganese;
Manna;
Marrow and all other grease, and soap stocks and soap stuffs;
Mineral kermes;
Moss, Iceland;
Music, printed with lines, bound or unbound;
Oatmeal;
Oils, palm, seal, and cocoa-nut;
Olive oil in casks, other than salad oil;
Oranges, lemons, and limes;
Orange and lemon peel;
Paintings and statuary, not otherwise provided for ;
Paving stones;
Pearl or hulled barley;
Peruvian bark;
Piaster of Paris, when ground;
Prussian blue;
Quicksilver;
Rhubarb;
Rye flour;
Saffron .and saffron cake;
Saltpetre, or nitrate of soda, or potash, when refined or partially refined
Salts of tin;
e
1
Sarsaparilla;
Sepia;
Shaddock;
Sheathing paper;
Sponges;
Spunk;
Squills;
Tapioca;
Tagger’s iron;
Teazels;
Terne tin, in plates or sheets j
THIRTY-SIXTH CONGRESS.
Sess. II.
Ch. 68.
1861.
189
Tin-foil;
Tin, in plates or sheets;
Vanilla beans;
Vegetables, not otherwise provided for;
Verdigris;
Yams.
Sec. 20. And ie it further enacted, That from and after the day and year Articles paying
aforesaid there shall be levied, collected, and paid a duty of twenty per a duty of twenty
centum on the importation of the articles hereinafter mentioned and emcentumbraced in this section, that is to say:
Antimony, tartrate of;
Acids, citric and tartaric ;
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 used in building wharves ;
Brick, fire-brick, and roofing and paving tile, not otherwise provided for ;
Brimstone, in rolls ;
Bronze powder;
Burgundy pitch;
Burr stones, manufactured or bound up into millstones;
Calomel;
Castor oil;
Castorum;
Chicory root;
Chocolate;
Chromate of lead ;
Corks;
Cotton laces, cotton insertings, cotton trimming laces, and cotton braids;
Cowhage down;
Cubebs;
Dried pulp;
Ether;
Feather beds, feathers for beds, and downs of all kinds ;
Feldspar;
Fig-blue;
Firewood;
Fish glue, or isinglass ;
Fish skins;
Flour of sulphur;
Frankfort black;
Fulminates, or fulminating powders ;
Glue;
Gold and silver leaf;
Grapes;
Gunpowder;
Hair, curled, moss, seaweed, and all other vegetable substances used
for beds or mattresses;
Hat bodies, made of wool, or of which wool is the component material
of chief value;
Hatters plush, composed of silk and cotton, but of which cotton is the
component material of chief value;
Lampblack;
Leather, tanned, bend, or sole;
Leather, upper, of all kinds, except tanned calfskin, which shall pay
twenty-five per centum ad valorem ;
Magnesia;
Malt;
Mats of cocoa-nut;
190
THIRTY-SIXTH CONGRESS.
Sess. II.
Ch. 68.
1861.
Matting, China, and other floor matting, and mats made of flags, jute,
or grass;
Mercurial preparations, not otherwise provided for;
Medicinal roots and leaves, and all other drugs and medicines in a
crude state, not otherwise provided for;
Metals, unmanufactured, not otherwise provided for;
Mineral and bituminous substances in a crude state, not otherwise pro
vided for;
Musical instruments of all kinds, and strings for musical instruments of
whip gut, or catgut, and all other strings of the same material;
Mustard, ground or manufactured;
Needles of all kinds for sewing, darning, and knitting;
Oils, neatsfoot and other animal oils, spermaceti, whale and other fish oil,
the produce of foreign fisheries;
Oils volatile, essential or expressed, not otherwise provided for ;
Osier or willow, prepared for basket-makers’ use ;
Paints, dry or ground in oil, not otherwise provided for ;
Pitch;
Plaster of Paris, calcined;
Quills;
Ratans and reeds, manufactured or partially manufactured;
Red precipitate; Roman cement; rosin;
Sal soda, hyposulphate of soda, and all carbonates of soda, by whatever
name designated, not otherwise provided for;
Salts, Epsom, Glauber, Rochelle, and all other salts and preparations of
salts, not otherwise provided for;
Shoes or boots, and other articles, composed wholly of India-rubber,
net otherwise provided for;
Skins, tanned and dressed, of all kinds ;
Spices of all kinds, not otherwise provided for ;
Spirits of turpentine;
Starch;
Stereotype plates;
Still bottoms;
Strychnine;
Sulphate of barytes, crude or refined ;
Sulphate of magnesia;
Sulphate of quinine;
Tar;
Thread laces, and insertings;
Type metal;
Types, new;
Varnish of all kinds;
Vandyke brown;
Venetian red;
Vermilion;
Whalebone, the produce of foreign fisheries ;
White vitriol or sulphate of zinc;
Wood unmanufactured, not otherwise provided for;
Woollen listings.
Sec. 21. And be it further enacted, That from and after the day and
year aforesaid, there shall be levied, collected, and paid on copper ore and
Articles paying diamonds, cameos, mosaics, gems, pearls, rubies, and other precious stones,
tweXlfeepw When not set,.a duty of five per centum ad valorem on the same ; when
centum.
S°ld, silver or other metal, or on imitations thereof, and all other
jewelry, twenty-five per centum ad valorem ; on hair cloth and hair seatings, and all other manufactures of hair, not otherwise provided for,
twenty-five per centum ad valorem.
Sec. 22. And be it further enacted, That from and after the day
THIRTY-SIXTH CONGRESS.
Sess. II.
Ch. C8.
1861.
191
and year aforesaid, there shall be levied, collected, and paid a duty of Articles paying
thirty per centum on the importation of the articles hereinafter men- a duty of thirty
tioned and embraced in this section, that is to say :
Per centuni'
Alabaster and spar ornaments ;
Anchovies, sardines, and all other fish preserved in oil;
Argentine, alabatta, or German silver, manufactured or unmanufac
tured ;
Articles 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, not otherwise pro
vided for;
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, ozier, palm leaf, straw',
whalebone, or willow, not otherwise provided for;
Beads of amber, composition, or wax, and all beads ;
Benzoates;
Bologna sausages;
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, not otherwise provided for;
Brooms and brushes of all kinds ;
Buttons and button moulds of all kinds ;
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, naits, socks, stockings, wove shirts and drawers,
and all similar articles made on frames, of whatever material composed,
worn by men, women, or children, and not otherwise provided for;
Carbonate of magnesia ;
Card cases, pocket books, shell boxes, souvenirs, and all similar arti
cles of whatever material composed;
Carriages and parts of carriages ;
Clocks, and parts of clocks ;
Clothing, ready-made, and wearing apparel of every description, ot
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, brass plated, or covered, common tinned,
burnished or japanned, not otherwise provided for;
Combs of all kinds;
Compositions of glass or paste, when set;
Post, p. 294.
Composition tops for tables, or other articles of furniture ;
Comfits, sweetmeats, or fruits preserved in sugar, brandy, or molasses,
not otherwise provided for ;
Coral, cut or manufactured ;
Cotton cords, gimps, and galloons ;
Cotton laces, colored;
Court plaster;
Crayons of all kinds;
Cutlery of all kinds ;
Dolls and toys of all kinds ;
Encaustic tiles;
Epaulets, galloons, laces, knots, stars, tassels, tresses, and wings of gold,
silver, or other metal;
Pans and fire-screens of every description, of whatever material com
posed;
192
THIRTY-SIXTH CONGRESS.
Sess. II.
Ch. 68.
1861.
Feathers and flowers, artificial or ornamental, and parts thereof, of
whatever material composed;
Flats, braids, plaits, sparterre, and willow squares, used for making
hats and bonnets;
Firecrackers;
Frames and sticks for umbrellas, parasols, and sunshades, finished or
unfinished;
Furniture, cabinet and household;
Hair pencils ;
'Hat bodies of cotton;
Hats and bonnets for men, women, and children, composed of straw,
chip, grass, palm leaf, willow, or any other vegetable substance, or of
hair, whalebone, or other material, not otherwise provided for;
Human hair, cleansed or prepared for use;
Ink and ink powder;
Japanned, patent, or enamelled leather, or skins of all kinds ;
Japanned ware of all kinds, not otherwise provided for;
Jet, and manufactures of jet, and imitations thereof;
Lead pencils;
Maccaroni, vermicelli, gelatine, jellies, and all similar preparations;
Manufactures of silk, or of which silk shall be a component material,
not otherwise provided for;
Manufactures of the hark of the cork tree, except corks ;
Manufactures of bone, shell, horn, 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, hr of which either of these metals or any other metal shall be
the component material of chief value;
Manufactures, not otherwise provided for, composed of mixed mate
rials, in part of cotton, silk, wool, or worsted, or flax ;
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, not otherwise provided for;
Manufactures of cedar wood, granadilla, ebony, mahogany, rosewood,
and satinwood;
Marble, in the rough or blocks, manufactures of marble, marble paving
tiles, and all marble sawed, squared, dressed, or polished;
Manufactures and articles of leather, or of which leather shall be a
component part, not otherwise provided for;
Manufactures of paper, or of which paper is a component material,
not otherwise provided for;
Manufactures, articles, and wares, of papier mache ;
Manufactures of goat’s hair or mohair, or of which goat’s hair or mo
hair shall be a component material, not otherwise provided for;
Manufactures of wood, or of which wood is the chief component part,
not otherwise provided for;
Medicinal preparations, not otherwise provided for;
Metallic pens;
Mineral waters;
Muskets, rifles, and other fire-arms ;
Oil-cloth of every description, of whatever material composed, not other
wise provided for;
Olive salad oil;
Olives;
Paper boxes, and all other fancy boxes ;
Paper envelopes;
. Paper hangings and paper for screens or fire-boards; paper; antiqua
rian, demy, drawing, elephant, foolscap, imperial letter, and all other
paper not otherwise provided for;
THIRTY-SIXTH CONGRESS.
Sess. II.
Ch. 68.
1861.
193
Parasols and sunshades;
Parehment;
Plated and gilt ware of all kinds;
Playing cards;
Prepared vegetables, meats, fish, poultry, and game, sealed or unsealed,
in cans or otherwise;
Red chalk pencils ;
Salmon, preserved;
Scagliola tops, for tables or other articles of furniture ;
Sealing-wax;
Side arms of every description ;
Silver-plated metal, in sheets or other form ;
Slates, roofing slates, slate pencils, slate chimney pieces, mantels, slabs
for tables, and all other manufactures of slate;
Soap, eastile, perfumed, Windsor, and all other kinds;
Twines and packthread, of whatever material composed, not otherwise
provided for;
Umbrellas;
Unwrought clay, three dollars per ton ;
Post, p. 294.
Vellum ; velvet, when printed or painted ;
Wafers ; water colors ;
Webbing composed of wool, cotton, flax, or any other materials.
Sec. 23. And he it further enacted, That from and after the day and Articles free of
year aforesaid, the importation of the articles hereinafter mentioned and duty'
embraced in this section shall be exempt from duty, that is to say:
Acids, acetic, acetous, benzoic, boracic, muriatic, sulphuric, and pyrolig
neous, and all acids of every description used for chemical and manufac
turing purposes, not otherwise provided for;
Alcomoque;
All books, maps, charts, mathematical, nautical instruments, philosophi
cal apparatus, and all other articles whatever, imported for the use of
the United States ; all philosophical apparatus, instruments, books, maps,
and charts, statues, statuary, busts and casts of marble, bronze, alabaster,
qr plaster of Paris; paintings and drawings, etchings, specimens of sculp
ture, cabinets of coins, medals, regalia, gems, and all collections of antiqui
ties : Provided, The same be specially imported, in good faith, for the use Proviso,
of any society incorporated or established for philosophical, literary, or
religious purposes, or for the encouragement of the fine arts, or for the use
or by the order of any college, academy, school, or seminary of learning
in the United States;
Ambergris;
Annatto, Roncou or Orleans;
Animal carbon, (bone black) ;
Animals, living, of all kinds ;
Antimony, crude or regulus of;
Argol, or crude tartar;
Arsenic;
Articles in a crude state used in dyeing or tanning, not otherwise pro
vided for;
Asphaltum;
Bananas;
Bark, Peruvian, or bark quilla;
Barilla, and soda ash;
Bells, old, and bell metal;
Berries, nuts, flowers, plants, and vegetables used exclusively in dyeing
or in composing dyes; but no article shall be classed as such that has un
dergone any manufacture;
Birds, singing or other, and land and water fowls;
Bismuth;
vol. xn. Pub. — 25
194
Proviso.
J 861, ch. 2.
Post, p. 330.
THIRTY-SIXTH CONGRESS.
Sess. II.
Ch. 68.
1861.
Bitter apples;
Bolting cloths;
Bones, burnt, and bone-dust;
Books, maps, and charts imported by authority of the Joint Library
Committee of Congress, for the use of the library of Congress : Provided,
That if, in any case, a contract shall have been made with any bookseller,
importer, or other person aforesaid, [and such person] shall have paid
the duty or included the duty in said contract, in such case the duty shall
be remitted;
Borax, crude, or tincal;
Boucho leaves;
Brazil wood, braziletto, and all other dye-woods, in sticks;
Breccia, in blocks or slabs;
Brimstone, crude, in bulk ;
Brime;
Bullion, gold and silver;
Burrstones, wrought or unwrought, but unmanufactured, and not bound
up into millstones;
Cabinets of coins, medals, and all other collections of antiquities ;
Cadmium;
Calamine;
Camphor, crude;
Chalk, French chalk, and red chalk;
Cochineal;
Cobalt;
Cocoa, cocoa shells, cocoa leaves, and cocoa-nuts ;
Coffee and tea, when imported direct from the place of their growth or
production, in American vessels, or in foreign vessels entitled by reciprocal
treaties 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, when imported for the United States Mint;
Cotton;
Cork-tree bark, unmanufactured;
Cream of tartar;
Cudbear, vegetable, and orchil;
Divi-divi;
Dragon’s blood;
Emery, in lump or pulverized ;
Extract of indigo;
Extract of madder;
Extract and decoctions of logwood, and other dye-woods, not otherwise
provided for;
Felt, adhesive, for sheathing vessels;
Flints ; flint, ground;
Fish, fresh caught, for daily consumption;
Fullers’ earth;
Ginger root;
Gum, Arabic, Barbary, East India, Jedda, Senegal, Tragacanth, Benjamine or Benzoin, myrrh, and all other gums and resins in a crude state,
not otherwise provided for;
Guttapercha, unmanufactured;
Grindstones, rough or unfinished;
Garden seeds, and all other seeds for agricultural, horticultural, medic
inal, and manufacturing purposes, not otherwise provided for ;
Glass, when old, not in pieces which can be cut for use, and fit only to
be remanufactured;
Goods, wares, and merchandise, the growth, production, or manufacture
THIRTY-SIXTH CONGRESS.
Sess. II.
Ch. 68.
1861.
195
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 Proviso,
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 ;
Hair of all kinds, uncleaned and unmanufactured, and all long horse
hair used for weaving, cleaned or uncleaned, drawn or undrawn ;
India-rubber, in bottles, slabs, or sheets, unmanufactured;
India-rubber, milk of;
Indigo;
Ice ;
Iridium;
Irris, orris root;
Ivory, unmanufactured;
Ivory nuts, or vegetable ivory;
Junk, old, and oakum;
Eelp;
Lac dye;
Lac spirits;
Lac sulphur;
Lastings, mohair cloth, silk, twist, or other manufactures of cloth, cut
in strips or patterns of the size and shape for shoes, slippers, boots, bootees,
gaiters, and buttons, exclusively, not combined with India-rubber;
Leeches;
Liquorice root;
Madder, ground or prepared, and madder root;
Manuscripts;
Marine coral, unmanufactured;
Medals, of gold, silver, or copper;
Machinery, suitable for the manufacture of flax and linen goods only,
and import©! for that purpose solely, but not including that which may
be used for any other manufactures;
Maps and charts;
Mineral blue;
Models of inventions, and other improvements in the arts : Provided, What shall not
That no article or articles shall be deemed a model, or improvement which
eeme mo "
can be fitted for use;
Munjeet or India madder;
Natron;
Nickel;
Nutgalls;
Nux vomica;
Oil, spermaceti, whale, and other fish, of American fisheries, and all
other articles the produce of such fisheries;
Orpiment, or sulphnret of arsenic ;
Poti, p. 559.
Paintings and statuary, the production of American artists residing
abroad: Provided,, The same be imported in good faith as objects of taste Poo, p- 559.
and not of merchandise;
Palm leaf, unmanufactured;
Pearl, mother of';
Personal and household effects, not merchandise, of citizens of the
United States dying abroad;
Pine-apples;
Plantains;
Plaster of Paris, or sulphate of lime, unground;
196
THIRTY-SIXTH CONGRESS.
Sess. II.
Ch. 68.
1861.
Platina, unmanufactured;
Platina vases or retorts ;
Polishing stones;
Pumice and pumice stones;
Quassia-wood;
Rags, of whatever material, except wool;
Ratans and reeds, unmanufactured;
Rottenstone;
Safflower;
Saltpetre, or nitrate of soda, or potash, when crude;
Sandal-wood;
Seedlac;
Sheathing metal, or yellow metal, not wholly of copper, nor wholly or
in part of iron, ungalvanized, in sheets forty-eight inches long, and four
teen inches wide, and weighing from fourteen to thirty-four ounces per
Pusl, p. 294. square yard ;
Shellac;
Shingle-bolts and stave-bolts;
Silk, raw, or as reeled from the cocoon, not being doubled, twisted, or
advanced in manufacture any way, and silk cocoons, and silk waste;
Smalts;
Specimens of natural history, mineralogy, and botany;
Staves for pipes, hogsheads, or other casks ;
Stoneware, not ornamented, above the capacity of ten gallons ;
Substances expressly used for manure ;
Sumac;
Terra japonica, catechu, or cutch ;
Tin, in pigs, bars, or blocks ;
Tortoise and other shell, unmanufactured ;
Trees, shrubs, bulbs, plants, and roots, not otherwise provided for;
Turmeric;
Types, old, and fit only to be remanufactured ;
Wearing apparel in actual use, and other personal effects, (not mer
chandise,) professional books, implements, instruments, and tools of trade,
occupation, or employment of persons arriving in the United States: Pro
Proviso.
vided, That this exemption shall not be construed to include machinery,
oi' other articles imported for use in any manufacturing establishment, or
for sale;
Weld;
Woad or pastel;
Woods, namely: cedar, lignura-vit®, lancewood, ebony, box, granadilla,
mahogany, rosewood, satinwood, and all cabinet woods, unmanufactured ;
Wool, unmanufactured, and all hair of the goat, alpaca, and other like
See Pub. Kos. animals, unmanufactured, the value whereof at the last port or place
No. 15, post, p.
from whence exported to the United States, shall be eighteen cents, or
252.
under, per pound.
Sec. 24. And be it further enacted, That from and after the day and
Duty on raw
articles not enu year aforesaid there shall be levied, collected, and paid on the importation
merated.
of all raw or unmanufactured articles, not herein enumerated or provided
for, a duty of ten per centum ad valorem ; and on all articles manufactured
in whole or in part, not herein enumerated or provided for, a duty of
twenty per c’entum ad valorem.
Goods in pub
Sec. 25. And be it further enacted, That all goods, wares, and mer
lic stores on
chandise, which may be in the public stores on the day and year afore
April 1.
said, shall be subject to no other duty upon the entry thereof than if the
same were imported respectively after that day.
Meaning of
Sec. 26. And be it further enacted, That wherever the word “ton”
word “ ton.”
is used in this act, in reference to weight, it shall be deemed and taken to
be twenty hundred weight, each hundred weight being one hundred and
twelve pounds avoirdupois.
THIRTY-SIXTH CONGRESS.
Sess. n.
Ch. 68.
1861.
197
Sec. 27. And be it further enacted, That railroad iron, partially or Railroad iron.
wholly worn, may be imported into the United States without payment
of duty, under bond to be withdrawn and exported after the said railroad
iron shall have been repaired or remanufactured ; and the Secretary of
the Treasury is hereby authorized and directed to prescribe such rules
and regulations as may be necessary to protect the revenue against fraud,
and secure the identity, character, and weight of all such importations
when again withdrawn and exported, restricting and limiting the export
and withdrawal to the same port of entry where imported, and also limit
ing all bonds to a period of time of not more than six months from the date
of the importation.
Sec. 28. And be it further enacted, That in all cases where the duty Market-value
be of the day
upon any imports of goods, wares, or merchandise shall be subject to be to
__ _ shinnf, ~
AAtual
levied upon the true market value of such imports in the principal mar- ment.
r
kets of the country from whence the importation shall have been made,
or at the port of exportation, the duty shall be estimated and collected
upon the value on the day of actual shipment whenever a bill of lading
shall be presented showing the date of shipment, and which shall be cer
tified by a certificate of the United States consul, commercial agent, or
other legally authorized deputy.
Sec. 29. And be it further enacted, That the annual statistical ac- Annual statiscounts of the commerce of the United States with foreign countries, **caJ
required by existing laws, shall hereafter be made up and completed by —how to be made
the Register of the Treasury, under the direction of the Secretary of the UPTreasury, so as to comprehend and include, in tabular form, the quantity
by weight or measure, as well as the amount of value, of the several articles
of foreign commerce, whether dutiable or otherwise; and also a similar
and separate statement of the commerce of the United States with the
British Provinces, under the late, so-called, reciprocity treaty with Great
Britain.
Sec. 30. And be it further enacted, That from and after the day and foreignhemp°a
year aforesaid, there shall be allowed a drawback on foreign hemp manu
factured into cordage in the United States and exported therefrom, equal
in amount to the duty paid on the foreign hemp from which it shall be
manufactured, to be ascertained under such regulations as shall be pre
scribed by the Secretary of the Treasury, and no more: Provided, That
ten per centum on the amount of all drawbacks so allowed shall be re
tained for the use of the United States by the collectors paying such
drawbacks respectively.
Sec. 31. And be it further enacted, That all acts and parts of acts re- Repealing
pugnant to the provisions of this act, be, and the same are hereby, re- claga“-ng of ex_
pealed: Provided, That the existing laws shall extend to, and be in force isting laws as to
for, the collection of the duties imposed by this act, for the prosecution and collection,
punishment of all offences, and for the recovery, collection, distribution, punls men > cand remission of all fines, penalties, and forfeitures, as fully and effectu
ally as if every regulation, penalty, forfeiture, provision, clause, matter,
and thing to that effect, in the existing laws contained, had been inserted
in and reenacted by this act
Sec. 32. And be it further enacted, That when merchandise of the When goods of
same material or description, but of different values, are invoiced at an
average price, and not otherwise provided for, the duty shall be assessed voice, duties how
upon the whole invoice at the rate the highest valued goods in such in- assessed,
voice are subject to under this act The words value and valued, used
in this act, shall be construed and understood as meaning the true market
value of the goods, wares, and merchandise in the principal markets of the
country from whence exported at the date of exportation.
Sec. 33. And be it further enacted, That all goods, wares, and mer- Goods on shipchandise actually on shipboard, and bound to the United States, within ifc^a£a,Ousah
fifteen days after the passage of this act, and aU goods, wares, and mer-
THIRTY-SIXTH CONGRESS.
198
Sess. II.
Ch. 69, 70.
1861.
chandise in deposit in warehouse or public store on the first day of April,
eighteen hundred and sixty-one, shall be subject to pay such duties as
provided by law before and at the time of the passage of this act; and
all goods in warehouse at the time this act takes effect, on which the du
ties are lessened by its provisions, may be withdrawn on payment of the
duties herein provided.
Approved, March 2, 1861.
March 2 1861.
Chap. LXIX. — An Act to provide for bringing up the Arrearages of Work of the
________ !------- --
Land Office at Olympia, Washington Territory.
Clerical serBe it enacted Jy the Senate add. House of Representatives of the United
vices in landSlates of .America in Congress assembled, That the Secretary of the
office at Olympia, jnterjor {,e authorized to make such allowances for clerical services in
bringing up the arrearages of business at the land office at Olympia,
Washington Territory, including payment of clerical services already
necessarily incurred, as. on the production of the proper evidence, he
may deem equitable and just, the amount not to exceed the sum of three
thousand dollars, and to be paid out of the appropriation for incidental
expenses of district land offices.
Approved, March 2, 1861.
March 2,1861. Chap. LXX.—An Act to provide for the Payment of Expenses incurred by the Ter—————
ritories of Washington and Oregon in the Suppression of Indian Hostilities therein, in
the Tears eighteen hundred and fifty-five and eighteen hundred and fifty-six.
Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled, That the following sums, or so
much thereof as may be necessary, be and they are hereby appropriated
out of any money in the Treasury not otherwise appropriated, to defray
the expenses incurred in the Territories of Washington and Oregon, in
the suppression of Indian hostilities therein in the years eighteen hundred
and fifty-five and eighteen hupdred and fifty-six.
Pay of volnnFor the payment of volunteers, embracing the first, second, and ninth
teer9Oregon regiments, and the three companies of minute-men, numbered
sixty, sixty-one, and sixty-two, and the first and second Washington regi
ments and promiscuous companies, including the companies of Captain
Strong and Captain Hays, four hundred thousand dollars, after deducting
stoppages as ascertained by the Third Auditor of the Treasury in his re
port of the seventh of February, eighteen hundred and sixty, made in
pursuance of a resolution of the House of Representatives passed the
eighth of February, eighteen hundred and fifty-nine; said claims to
be examined and audited by the Third Auditor of the Treasury, who
shall allow to said volunteers the same pay and allowances as were paid
to officers and soldiers of equal grade at that period in the United States
Payment to be army serving in that country: Provided, That payment shall only be
Soso ffilyactual raa(^e to suc^ °f
above-named companies as shall be shown by satisservice.
factory proof to have been engaged in actual service in the field for the
period and in the manner claimed.
Pay for mainFor the payment of claims for services, supplies, transportation, and so
tenance of volnn- forth, incurred in the maintenance of said volunteers, two million four
hundred thousand dollars, to be paid upon the principle, and agreeably
to the rates for services, supplies, transportation, and so forth, allowed
and reported by the Third Auditor of the Treasury in his aforesaid re
port of the seventh of February, eighteen hundred and sixty: Provided,
Proviso.
Thatsaid Auditor be and he hereby is authorized and directed to receive
additional evidence as to the amount or value of supplies, transportation,
and personal services, and to correct errors in his former report touching
the same ; and in cases where supplies were furnished at points in either
of said Territories, where similar supplies were not furnished for the
Expenses ofIndian hostilities in
@FedFRASER