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FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

1694.

509

CH^P. 349.-An Act To reduce taxation, to provide revenue for the Government,
and for other purposes.

Augst 27, 1894.

Be it enacted by the Senate and House of Representatives of the United

States of America in Congress assembled, That on and after the first

day of August, eighteen hundred and ninety-four, unless otherwise specially provided for in this Act, there shall be levied, collected, and
paid upon all articles imported from foreign countries or withdrawn for
consumption, and mentioned in the schedules herein contained, the
rates of duty which are, by the schedules and paragraphs, respectively
prescribed, namely:
SCHEDULE A.-CHEMICALS, OILS, AND PAINTS.
ACIDS.-

Tariff of 1894.

olS.se256 P. 480.

Duties on imports.

SCHEDULE A.
Chemicals, oils, and

1. Acetic or pyroligneous acid, twenty per centum ad valorem.
pcids.
2. Boracic acid, three cents per pound.
3. Chromic acid, four cents per pound.
4. Citric acid, twenty-five per centum ad valorem.
5. Tannic acid or tannin, sixty cents per pound.
6. Tartaric acid, twenty per centum ad valorem.
7. Alcoholic perfumery, including cologne water and other toilet
waters, and alcoholic compounds not specially provided for in this Act,
two dollars per gallon and fifty per centum ad valorem.
8. Alumina, alum, alum cake, patent alum, sulphate of alumina, and
aluminous eake, and alum in crystals or ground, four-tenths of one
cent per pound.
8. Ammonia, carbonate of, twenty per centum ad valorem; muriate
of, or sal ammoniac, ten per centum ad valorem; sulphate of, twenty
per centum ad valorem.
9. Blackingof all kinds, twenty per centum ad valorem. Bone char
suitable for use in decolorizing sugars, twenty per centum ad valorem.
10. Borax, crude, or borate of soda, two cents per pound; borate of
lime, one and one-half cents per pound. Refined borax, two cents per
pound.
10J. Camphor, refined, ten per centum ad valorem.
11. Chalk, prepared, precipitated, French, red, and all other chalk
preparations not specially provided for in this Act, twenty per centum
ad valorem.
12. Chloral hydrate, twenty-five per centum ad valorem.
13. Chloroform, twenty-five cents per pound.
COAL-TAB PREPARATIONS.-

14. All coal-tar colors or dyes, by whatever name known, and not
specially provided for in this Act, twenty-five per centum ad
valorem.
141. Cobalt, oxide of, twenty-five cents per pound.
15. Collodion and all compounds of pyroxyline, by whatever name
known, forty cents per pound; rolled or in sheets, but not made up
into articles, fifty cents per pound; if in finished or partly finished
articles, forty-five per centum ad valorem.
16. Coloring for brandy, wine, beer, or other liquors, fifty per centum
ad valorem.
16. Drugs, such as barks, beans, berries, balsams, buds, bulbs, bulbous roots. excrescences, fruits, flowers, dried fibers, dried insects,
grains, gums and gum resin, herbs, leaves, lichens, mosses, nuts, roots
and stems, spices, vegetables, seeds (aromatic, not garden seeds), seeds
of morbid growth, weeds, and woods used expressly for dyeing; anyof
the foregoing which are not edible, but which are advanced in value or
condition by refining or grinding, or by other process of manufacture,
and not specially provided for in this Act, ten per centum ad valorem.
17. Ethers, sulphuric, forty cents per pound; spirits of nitrous ether,
twenty-five cents per pound; fruit ethers, oils, or essences, two dollars

Coal-tar preparations.

FIFTY-THIRD CONGRESS.
ScHULEDA.

painta-Coninned.

oils

SESS. II.

CH. 349.

1894.

d per pound; ether of all kinds not specially provided for in this Act,

one dollar per pound.
18. Extracts and decoctions of logwood and other dyewoods, extract
of sumac, and extracts of barks, such as are commonly used for dyeing
or tanning, not specially provided for in this Act, and extracts of hemlock bark, ten per centum ad valorem.
19. Gelatine, glue, isinglass or fish glue, and prepared fish bladders
or fish sounds, twenty-five per centum ad valorem.
20. Glycerine, crude, not purified, one cent per pound; refined, three
cents per pound.
21. Ink and ink powders, printers' ink, and all other ink not specially
provided for in this Act, twenty-five per centum ad valorem.
22. Iodoform, one dollar per pound.
23. Licorice, extracts of, in paste, rolls, or other forms, five cents per
pound.
24. Magnesia, carbonate of, medicinal, three cents per pound; calcined,
seven cents per pound; sulphate of, or Epsom salts, one-fifth of one cent
per pound.
25. Morphia, or morphine, and all salts thereof, fifty cents per ounce.
O

26. Alizarino assistant, or soluble oil, or oleate of soda, or Turkey
red oil, thirty per centum ad valorem.
87. Caator oil thirty-five cents per gallon.
2 Oo4liver oil, twenty per centum ad valorem.
29. Flaxseed or linseed and poppy-seed oil, raw, boiled, or oxidized,
twenty gents per gallon of seven and one-half pounds weight.
30. Fusel oil, or amylic alcohol, ten per centain ad valorem.
31. Hemp-seed oil and rape-seed oil, ten cents per gallon.
32. Olive oil, fit for salad purposes, thirty-five cents per gallon.
33. Peppermint oil, twenty-five per centun ad valorem.
34. Seal, herring, whale, and other fish oil not specially provided for
in this Act, twenty-five per centum ad valorem.
35. Opium, aqueous extract of, for medicinal uses, and tincture of, as
laudanum, and all other liquid preparations of opium, not specially
provided for in this Act, twenty per centum ad valorem.
36. Opium containing less than nine per centum of morphia, and
opium prepared for smoking, six dollars per pound; but opium prepared for smoking and other preparations of opium deposited in bonded
warehouse shall not be removed therefrom without payment of duties,
and such duties shall not be refunded.
Paints, colors, and PAINTS, COLORS, AND VARNISHES.varnishes.

37. Baryta, sulphate 'of, or barytes, manufactured, three dollars per
toll.

38. Blues, such as Berlin, Prussian, Chinese, and all others, containing ferrocyanide of iron, dry or ground in or mixed with oil,
six cents per pound; and in pulp or mixed with water. six
cents per pound on the material contained therein when dry.
39. Blane-fixe, or artificial sulphate of barytes and satin white, or
artificial sulphate of lime, twenty-five per centurn ad valorem.
40. Black, made from bone, ivory, or vegetable, under whatever name
known, including bone black and lampblack, dry or ground in
oil or water, twenty per centum ad valorem.
41. Chrome yellow, chrome green, and all other chromium colors in
which lead and bichromate of potash or soda are component
parts, dry or ground in or mixed with oil, or in pulp or mixed
with water, three cents per pound on the material contained
therein when dry.
42. Ocher and ochery earths, sienna and sienna earths, umber and
umber earths, ground in oil, one and one-fourth of one cent
per pound.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

1894.
chSDJLS A.

43. Ultramarine blue, whether dry, in pulp, or mixed with water, and
wash blue containing ultramarine, three cents per pound.

paints-Continued.

44. Varnishes, including so-called gold size orjapan, twenty-five per
centum ad valorem; and on spirit, varnishes for the alcohol
contained therein, one dollar and thirty-two cents per gallon
additional.
45. Vermilion red, and other colors containing quicksilver, dry or
ground in oil or water, twenty per centum ad valorem; vermilion red, not containing quicksilver but made of lead or containing lead, six cents per pound.
46. Whiting and Paris white, dry, one-fourth of one cent per pound;
ground in oil, or putty, one-half of one cent per pound.
47. Zinc, oxide of, and white paint or pigment containing zinc, dry or
ground in oil, one cent per pound.
48. All other paints, colors, and pigments, whether dry or mixed or
ground in water or oil, or other solutions, including all colors
in tubes, lakes, crayons, smalts, and frostings, and not specially
provided for in this Act, twenty-five per centum ad valorem.
LEAD PRODUCTs.-

49. Acetate of lead, white, two and three-quarters cents per pound;
brown, one and three'-quarters cents per pound; litharge, one
and one-half cents per pound.
50. Nitrate of lead, one and one-half cents per pound.
51. Orange mineral, one and three-quarters cents per pound; red lead,
one and one-half cents per pound.
52. White lead, and white paint and pigment containing lead, dry or
in pulp, or ground or mixed with oil, one and one-half cents
per pound.
53. Phosphorus, fifteen cents per pound.
POTASPOTASH.-54. Bichromate and chromate of, twenty-five per centum ad valorem.
55. Hydriodate, iodide, and iodate of, twenty-five cents per pound.
56. Nitrate of, or saltpeter, refined, one-half of one cent per pound.
57. Prnssiate of, red, or yellow, twenty-five per centum ad valorem.
PREPARATIONS.-

58. All medicinal preparations, including medicinal coal-tar preparations and medicinal proprietary preparations, of which alcohol is a component part, or in the preparation of which alcohol
is used, not specially provided for in this Act, fifty cents per
pound: Prorided, That no such preparation shall pay less than

Lead products.

Potash.

Prap-ration

Proi0o.

twenty-five per centumr ad valorem.

59. All medicinal preparations, not specially provided for in this Act,
twenty-five per centum ad valorem.
59½. Paris green and London purple, twelve and one-half per centum
ad valorem.
60. Products or preparations known as alkalies, alkaloids, distilled
oils, essential oils, expressed oils, rendered oils, and all combinations of the foregoing, and all chemical compounds and salts,
not specially provided for in this Act, twenty-five per centum
ad valorem.
61. Preparations used as applications to the hair, mouth, teeth, or
skin, such as cosmetics, dentifrices, pastes, pomades, powders,
and all toilet preparations, and articles of perfumery, not specially provided for in this Act, forty per centum ad valorem.
62. Santonine, and all salts thereof containing eighty per centum or
over of santonine, one dollar per pound.
SOAP.-

63. Castile soap, twenty per centum ad valorem; fancy, perfumed,
and all descriptions of toilet and medicinal or medicated soap,
thirty-five per centuln ad valorem; all other soaps, not specially provided for in this Act, ten per centum ad valorem.

Soap.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

1894.

SCHEDUL A.
SODA.Chemicals, oils, and

auintContinued.
So da
.

64. Bicarbonate of soda or supercarbonate of soda or saleratus, one-

half cent per pound.
65. Hydrate of, or caustic soda, one-half of one cent per pound.
66. Bichromate and chromate of, twenty-five per centum ad valorem.
67. Sal soda, or soda crystals, one-eighth of one cent per pound;
soda ash, one-fourth of one cent per pound.
68. Silicate of soda, or other alkaline silicate, three-eighths of one
cent per pound.
69. Sponges, sea moss or Iceland moss, ten per centum ad valorem.
70. Strychnia, or strychnine, and all salts thereof, thirty cents per
ounce.

71. Sulphur, refined, sublimed, or flowers of,.twenty per centum ad
valorem.
72. Sumac, ground, ten per centum ad valorem.
73. Tartar, cream of, and patent tartar, twenty per centum ad
valorem.
74. Tartars and lees crystals, partly refined, twenty per centum ad
valorem.
75. Tartrate of soda and potassa, or Rochelle salts, two cents per
pound.
SCmEDUL. B.
Earths,earthenware, and glassware.

Brick and tile.

SCHEDULE B.-EATHS, EARTHENWARE,

AND GLASSWARE.

BRICK AND TILE:

76. Brick, not glazed, enameled, ornamented, or decorated in any
manner, twenty-five per centum ad valorem; glazed, enameled,
ornamented, or decorated, thirty per centum ad valorem.
77. Magnesic fire-brick, one dollar per ton.
78. Tiles, plain, not glazed, ornamented, painted, enameled, vitrified,
or decorated, twenty-five per centum ad valorem; ornamented,
glazed, painted, enameled, vitrified, or decorated, and encaus
tic, forty per centum ad valorem.
Cement, etc.

CEMENT, LIME, AND PLASTER:

79. Roman, Portland, and other hydraulic cement, in barrels, sacks,
or other packages, eight cents per one hundred pounds, including weight of barrel or package; in bulk, seven cents per one
hundred pounds; other cement, ten per centum ad valorem.
80. Lime, five cents per one hundred pounds, including weight of
barrel or package.
81. Plaster of Paris, or gypsum, ground, one dollar per ton; calcined, one dollar and twenty-five cents per ton.
CLAYS OR EARTHS:

82. Clays or earths, unwrought or unmanufactured, not specially
provided for in this Act, one dollar per ton; wrought or
manufactured, not specially provided for in this Act, two dollars per ton; china clay or kaolin, two dollars per ton.
Earthenware and EARTHENWARE AND CHINA:
.china.

83. Common yellow and brown earthenware, plain or embossed,
common stoneware, and crucibles, not decorated in any manner, twenty per centum ad valorem.
84. China, porcelain, parian, bisque, earthen, stone and crockery ware,
including placques, ornaments, toys, charms, vases, and statuettes, white, not changed in condition by superadded ornamentation or decoration, thirty per centum ad valorem.
85. China, porcelain, parian, bisque, earthen, stone, and crockery
ware, including plaques, ornaments, toys, charms, vases, and
statuettes, painted, tinted, enameled, printed, gilded, or otherwise decorated in any manner, thirty five per centum ad valorem.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

1894.

86. All articles composed of earthen or mineral substances, including
lava tips for burners, not specially provided for in this Act, if

513
SCHEDULE B.
ware, and glassware-

decorated in any manner, forty per centum ad valorem; if not Continued.

decorated, thirty per centum ad valorem.
87. Gas retorts, twenty per centum ad valorem.
GLASS AND GLASSWARE:

Glassandglassware

88. Green and colored, molded, or pressed, and flint and lime glass
bottles holding more than one pint, and demijohns and carboys,
covered or uncovered, whether filled or unfilled and whether
their contents be dutiable or free, and other molded or pressed
green and colored and flint or lime bottle glassware, not specially provided for in this Act, three-fourths of one cent per
pound; and vials, holding not more than one pint and not less
than one-quarter of a pint, one and one-eighth cents per
pound; if holding less than one-fourth of a pint, forty cents
per gross; all other plain green and colored, molded or pressed,
and flint lime and glassware, forty per centum ad valorem.
89. All articles of glass, cut, engraved, painted, colored, printed)
stained, decorated, silvered, or gilded, not including plate glass
silvered, or looking-glass plates, forty per centum ad valorem.
90. All glass bottles, decanters, or other vessels or articles of glass,
when cut, engraved, painted, colored, printed, stained, etched,
or otherwise ornamented or decorated, except such as have
ground necks and stoppers only, not specially provided for in
this Act, including porcelain or opal glassware, forty per
centum ad valorem: Provided, That if such articles shall be Fill
imported filled, the same shall pay duty, in addition to any
duty chargeable upon the contents as if not filled, unless otherwise specially provided for in this Act.
91. Unpolished cylinder, crown and common window glass, not
exceeding ten by fifteen inches square, one cent per pound;
above that, and not exceeding sixteen by twenty-four inches
square, one and one-fonrth cents per pound; above that, and
not exceeding twenty-four by thirty inches square, one and
three-fourths cents per pound; above that, and not exceeding
twenty-four by thirty-six inches square, two cents per pound;
all above that, two and one-eighth cents per pound: Provided,
That unpolished cylinder, crown and common window glass, glass.
imported in boxes, shall be packed fifty square feet per box as
nearly as.sizes will permit, and the duty shall be computed
thereon according to the actual weight of glass.
92. Cylinder and crown glass, polished, not exceeding sixteen by
twenty-four inches square, two and one-half cents per square
foot; above that, and not exceeding twenty-four by thirty
inches square, four cents per square foot; above that, and not
exceeding twenty-four by sixty inches square, fifteen cents per
square foot; above that, twenty cents per square foot.
93. Fluted, rolled, orrough plate glass, not including crown, cylinder,
or common window glass, not exceeding sixteen by twenty-four
inches square, three-fourths of one cent per square foot; above
that, and not exceeding twenty-four by thirty inches square,
one cent per square foot; all above that, one and one-half cents
per square foot; and all fluted, rolled, or rough plate glass,
weighing over one hundred pounds per one hundred square
feet, shall pay an additional duty on the excess at the same
rates herein imposed: Prorided, That all of the above plate Gro
glass when ground, smoothed, or otherwise obscured, shall be

subject to the same rate of duty as cast polished plate glass
unsilvered.
94. Cast polished plate glass, finished or unfinished and unsilvered,
not exceeding sixteen by twenty-four inches square, five cents
STAT-VOL xxvIII--33

ttlei.

window

etc.,

glas.

FIFTY-THIRD CONGRESS.

514
SCHEDULE B.
Earths, earthenware, and glasswareContinuedT

Minimnm.

Marble, etc.

SEss. II. CH. 349. 1894.

per square foot; above that, and not exceeding twenty-four by
thirty inches square, eight cents per square foot; above that,
and not exceeding twenty-four by sixty inches square, twentytwo and one-half cents per square foot; all above that, thirtyfive cents per square foot.
95. Cast polished plate glass, silvered, and looking-glass plates,
exceeding in size one hundred and forty-four square inches,
and not exceeding sixteen by twenty-four inches square, six
cents per square foot; above that, and not exceeding twentyfour by thirty inches square, ten cents per square foot; above
that, and not exceeding twenty-four by sixty inches square,
twenty-three cents per square foot; all above that, thirtyeight cents per square foot.
96. But no looking-glass plates or plate glass, silvered, when framed,
shall pay a less rate of duty than that imposed upon similar
glass of like description not framed, but shall pay in addition
thereto upon such frames the rate of duty applicable thereto
when imported separate.
97. Cast polished plate glass, silvered or unsilvered, and cylinder,
crown, or common window glass, when bent, ground, obscured,
frosted, sanded, enameled, beveled, etched, embossed, engraved, flashed, stained, colored, painted, or otherwise ornamented or decorated, shall be subject to a duty of ten per
centum ad valorem in addition-to the rates otherwise chargeable thereon.
98. Spectacles, eyeglasses, goggles, opera glasses, and other optical
instruments and frames for the same, forty per centum ad
valorem.
99. Glass beads, loose, strung, or carded, ten per centum ad valorem.
100. Lenses of glass or pebble, wholly or partly manufactured, thirtyfive iper centum ad valorem.
101. Fusible enamel, and glass slides for magic lanterns, twenty-five
per centum ad valorem.
102. All stained or painted glass windows, or parts thereof, and all
mirrors not exceeding in size one hundred and forty-four square
inches, with or without frames or cases, and all manufactures
of glass, or of which glass is the component of chief value, not
specially provided for in this Act, thirty-five per centum ad
valorem.
MARBLE AND STONE, AND MANUFACTURES

OF:

103. Marble of all kinds in block, rough or squared only, fifty cents
per cubic foot.
104. Marble, sawed, dressed or otherwise, including marble slabs,
mosaic cubes, and marble paving tiles, eighty-five cents per
cubic foot (no slab to be computed at less than one inch in
thickness).

105. Manufactures of marble, onyx, or alabaster not specially provided for in this Act, forty-five per centum ad valorem.
Stone.

STONE:

*105J.

Freestone, granite, sandstone, limestone and other building
or monumental stone, except marble, unmanufactured, or
undressed, not specially provided for in this Act, seven cents
per cubic foot.
106. Freestone, granite, sandstone, limestone, and other building or
monumental stone, except marble, not specially provided fir
in this Act, hewn, dressed, or polished, thirty per centum ad
valorem.
107. Grindstones, finished or unfinished, ten per centum ad valorem.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

1894.

515
SCHEDULE B.

SLATE:

108. Slates, slate chimney pieces, mantels, slabs for tables, and all

Earths earthenware,,andglasswar-

other manufactures of slate not specially provided for in this Continued.
Act, twenty per centum ad valorem.

109. Roofing slates, twenty per centum ad valorem.
SCHEDULE 0.-METALS AND MANUFACTURES

OF.

IRON AND STEEL.

1094. Iron ore, including manganiferous iron ore, also the dross or
residuum from burnt pyrites, forty cents per ton.
110. Iron in pigs, iron kentledge, spiegeleisen, ferro-manganese,
ferro-silicon, wrought and cast scrap iron, and scrap steel, four dollars
per ton; but nothing shall be deemed scrap iron or scrap steel except
waste or refuse iron or steel fit only to be remanufactured.
111. Round iron, in coils or rods, less than seven-sixteenths of one
inch in diameter, and bars or shapes of rolled iron, not specially provided for in this Act, eight-tenths of one cent per pound: Provided,
That all iron in slabs, blooms, loops, or other forms less finished than
iron in bars, and more advanced than pig iron, except castings, shall
be subject to a duty of five-tenths of one cent per pound: Provided
further, That all iron bars, blooms, billets, or sizes or shapes of any
kind, in the manufacture of which charcoal is used as fuel, shall be
subject to a duty of twelve dollars per ton.
112. Bar iron, rolled or hammered, comprising flats not less than one
inch wide nor less than three-eighths of one inch thick, six-tenths of
one cent per pound; round iron not less than three-fourths of one inch
in diameter, and square iron not less than three fourths of one inch
square, six-tenths of one cent per pound; flats less than one inch wide,
or less than three-eighths of one inch thick; round iron less than threefourths of one inch and not less than seven-sixteenths of one inch in
diameter; and square iron less than three-fourths of one inch square,
six-tenths of one cent per pound.
113. Beams, girders, joists, angles, channels, car-truck channels,
T T, columns and posts or parts or sections of columns and posts, deck
and bulb beams, and building forms together with all other structural
shapes of iron or steel, whether plain or punched, or fitted for use, sixtenths of one cent per pound.
114. Boiler or other plate iron or steel, except saw plates-hereinafter
provided for, not thinner than number ten wire gauge, sheared or
unsheared, and skelp iron or steel sheared or rolled in grooves, valued
at one cent per pound or less, five-tenths of one cent per pound; valued
above one cent and not above one and one-half cents, six-tenths of one
cent per pound; valued above one and one-half cents and not above
four cents per pound, thirty per centun ad valorem; valued at over four
cents per pound, twenty-five per centum ad valorem: Provided, That
all plate iron or steel thinner than number ten wire gauge shall pay
duty as iron or steel sheets.
115. Forgings of iron or steel, or forged iron or steel combined. of
whatever shape, or in whatever stage of manufacture, not specially
provided for in this Act, one and one-half cents per pound: Provided,
That no forgings of iron or steel, or forgings of iron and steel combined,
by whatever process made, shall pay a less rate of duty than thirty-five
per centum ad valorem.
116. Hoop, band, or scroll iron or steel, except as otherwise provided
for in this Act, thirty per centum ad valorem.
117. Railway bars, made of iron or steel, and railway bars made in
part of steel,T rails, and punched iron or steel flat rails, seven-twentieths
of one cent per pound.

SCHEDULE C.

Metals and manufactures of.
Iron and steel.
Ore.
Pig iron, etc.

Round iron, etc.
Provisos.
Slabs, etc.
Charcoal iron.

Bar iron, etc.

Structural iron.

Plate iron, etc.

Proviso.

Sheets.
forgings.
Proviso. ,

Minimum.

Hoop, etc.
P'ost. p. 539.

Railway bars, etc.

516

FIFTY-THIRD CONGRESS.

SESs. I.

Ca. 349.

1894.

118. Sheets of iron or steel, common or black, including all iron or
SCaDul C.
tresof-Contmined. steel commercially known as common or black taggers iron or steel,
lheet iron Or astl-, and skelp iron or steel, valued at three cents per pound or less, thinner

than number ten and not thinner than number twenty wire gauge,
seven-tenths of one cent per pound; thinner than number twenty wire
gauge and not thinner than number twenty-five wire gauge, eighttenths cent per pound; thinner than number twenty-five wire gauge,
one and one-tenth cents per pound; corrugated or crimped, one and one-

Pt-roo.
lates.

Galvanized sheets,

Polished sheets, etc:

tenth cents per pound: Provided, That all common or black sheet iron

or sheet steel not thinner than number ten wire gauge shall pay duty
as plate iron or plate steel.

119. All iron or steel sheets or plates, and all hoop, band or scroll
iron or steel, excepting what are known commercially as tin plates,
terne plates, and taggers tin, and hereinafter provided for, when galvanized or coated with zinc or spelter, or other metals, or any alloy of
those metals, shall pay one-fourth of one cent per pound more duty
than the rates imposed by the preceding paragraph upon the corresponding gauges or forms of common or black sheet or taggers iron or
steel.

120. Sheet iron or sheet steel, polished, planished, or glanced, by what-

ever name designated, one and three-fourths cents per pound: Provided,
provo.
Cleaned, cold role, That plate or sheet or taggers iron or steel, by whatever name designated, other than the polished, planished, or glanced herein provided
for, which has been pickled or cleaned by acid, or by any other material
or process, or which is cold-rolled, smoothed only, not polished, shall
pay one-eighth of one cent per pound more duty than the corresponding gauges of common or black sheet or taggers iron or steel.
Tin plates.

Provio.

121. Sheets or plates of iron or steel, or taggers iron or steel, coated

with tin or lead, or with a mixture of which these metals, or either of
them, is a component part, by the dipping or any other process, and
commercially known as tin plates, terne plates, and taggers tin, one and
one-fifth cents per pound: Provided, That the reduction of duty herein

in effect October i, provided for shall take effect on and after October first, eighteen hundred and ninety-four. No article not specially provided for in this Act,
Minimum rates.

wholly or partly manufactured from tin plate, terne plate, or the sheet,
or plate iron or steel herein provided for, or of which such tin plate,
terne plate, sheet, or plate iron or steel shall be the material of chief
value, shall pay a lower rate of duty than that imposed on the tin plate,
terne plate, or sheet, or plate iron or steel from which it is made, or of
which it shall be the component thereof of chief value.

steelingots, etc.

122. Steel ingots, cogged ingots, blooms, and slabs, by whatever

process made; die blocks or blanks; billets and bars and tapered or
beveled bars; steamer, crank, and other shafts; shafting; wrist or
crank pins; connecting rods and piston rods; pressed, sheared, or
stamped shapes; saw plates, wholly or partially manufactured; hammer molds or swaged steel; gun-barrel molds not in bars; alloys used
as substitutes for steel in the manufacture of tools; all descriptions
and shapes of dry sand, loam, or iron-molded steel castings; sheets
and plates not specially provided for in this Act; and steel in all
forms and shapes not specially provided for in this Act, all of the
above valued at one cent per pound or less, three-tenths of one cent
per pound; valued above one cent and not above one and four-tenths
cents per pound, four-tenths of one cent per pound; valued above one
and four-tenths cents and not above one and eight-tenths cents per
pound, six-tenths of one cent per pound; valued above one and eighttenths cents and not above two and two-tenths cents per pound, seventenths of one cent per pound; valued above two and two-tenths cents
and not above three cents per pound, nine-tenths of one cent per
pound; valued above three cents per pound and not above four cents
per pound, one and two-tenths cents per pound; valued above four
cents and not above seven cents per pound, one and three-tenths cents
per pound; valued above seven cents and not above ten cents per

FIFTY-THIRD CONGRESS.

SESS. If.

CH. 349.

1894.

517

pound, one and nine-tenths cents per pound; valued above ten cents
SCHEDUL C.
and not above thirteen cents per pound, two and four-tenths cents per tnUre of-Continued.

pound; valued above thirteen cents and not above sixteen cents per
pound, two and eight-tenths cents per pound; valued above sixteen
cents per pound, four and seven-tenths cents per pound.
WIRE:

Wire.

123. Wire rods: Rivet, screw, fence, and other iron or steel wire
rods, whether round, oval, fiat, or square, or in any other
shape, and nail rods, in coils or otherwise, valued at four cents
or less per pound, four-tenths cent per pound; valued over
four cents per pound, three-fourths cent per pound: Provided, Proiso.
That all round iron or steel rods smaller than number six sma l rods.
wire gauge shall be classed and dutiable as wire.
124. Wire: Round iron or steel wire, all sizes not smaller than thirteen wire gauge, one and one-fourth cents per pound; smaller
than thirteen wire gauge, and not smaller than sixteen wire
gauge, one and one-half cents per pound; smaller than sixteen wire gauge, two cents per pound; all other iron or steel
wire and wire or strip steel, commonly known as crinoline
wire, corset wire, drill rods, needle wire, piano wire, clock
and watch wires, and all steel wires, whether polished or
unpolished, in coils or straightened, and cut to lengths, drawn
cold through dies, and hat wire, flat steel wire, or sheet steel
in strips, uncovered or covered with cotton, silk, or other
material, or metal, and all the foregoing manufactures of iron
or steel, of whatever shape or form, valued above four cents
per pound, shall pay a duty of forty per centum ad valorem:
Provided, That articles manufactured from iron or steel wire Promo.
shall pay the maximum rate of duty which would be imposed Manufa t a es.
upon any wire used in the manufacture of such articles and in
addition thereto one cent per pound.
General provisions.

GENERAL PROVISIONS.

125. No allowance or reduction of duties for partial loss or damage in

No rust allowance.

consequence of rust or of discoloration shall be made upon any description of iron or steel, or upon any article wholly or partly manufactured
of iron or steel.
MANUFACTURES

OF IRON AND

STEEL.

Mianfasture
iron and steel

126. Anchors, or parts thereof, of iron or steel, mill irons and mill
cranks of wrought iron, and wrought iron for ships, and forgings of iron
or steel, or of combined iron and steel, for vessels, steam engines and
locomotives, or parts thereof, one and two-tenths cents per pound.
127. Axles, or parts thereof, axle bars, axle blanks, or forgings for
axles, whether of iron or steel, without reference to the stage or state of
manufacture, one and one-half cents per pound: Provided, That when Proriso.
fitted
iron or steel axles are imported fitted in wheels, or parts of wheels, of weel
iron or steel, they shall be dutiable at the same rate as the wheels in

which they are fitted.
128. Anvils of iron or steel, or of iron and steel combined, by whatever process made, or in whatever stage of manufacture, one and threefourths cents per pound.
129. Blacksmiths' hammers and sledges, track tools, wedges, and
crowbars, whether of iron or steel, one and one-half cents per pound.
130. Boiler or other tubes, pipes, flues, or stays of wrought iron or
steel, twenty-five per centum ad valorem.
131. Bolts, with or without threads or nuts, or bolt blanks, and finished hinges or hinge blanks, whether of iron or steel, one and one-half
cents per pound.

Pot. p. 519

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349. 1894.

132. Card clothing manufactured from tempered steel wire,
ScHmrDM C.
Metalsandmanufiac. per square foot; all other, twenty cents per square foot.
toes of-continueE
Cast iron.

forty cents

133. Cast-iron pipe of every description, six-tenths of one cent per

pound.
134. Cast-iron vessels, plates, stove plates, andirons, sadirons, tailors'
irons, hatters' irons, and castings of iron, not specially provided for in
this Act, eight-tenths of one cent per pound.
135. Castings of malleable iron not specially provided for in this Act,
nine-tenths of one cent per pound.
136. Cast hollow ware, coated, glazed, or tinned, two cents per pound.
137. Chains of all kinds, made of iron or steel, thirty per centum ad
valorem.
Cutlery.

noi·.

CUTLERY:

138. Penknives, pocketknives, or erasers, of all kinds, valued at not
more than thirty cents per dozen, twenty-five per centum ad
valorem; valued at more than thirty cents per dozen and not
exceeding fifty cents per dozen, twelve cents per dozen; valued
at more than fifty cents per dozen and not exceeding one dollar
per dozen, twenty-five cents per dozen; valued at more than one
dollar per dozen and not exceeding one dollar and fifty cents
per dozen, forty cents per dozen; valued at more than one dollar and fifty cents per dozen and not exceeding three dollars
per dozen, seventy-five cents per dozen; valued at more than
three dollars per dozen, fifty per centum ad valorem; and in
addition thereto, on all the foregoing valued at more than thirty
cents per dozen and not more than three dollars per dozen,
twenty-five per centum ad valorem: Provided, That blades,
handles, or any other parts of any or either of the articles

PrTt of knivee. e

139.
140.

141.
inches
inches
inches
Firearms.

named in this paragraph, imported in any other manner than
assembled in penknives, pocketknives, or erasers, shall be
subject to no less rate of duty than herein provided for penknives, pocketknives, or erasers valued at more than thirty
cents per dozen.
Swords, sword blades, and side arms, thirty-five per centum ad
valorem.
Table and carving knives and forks, valued at more than four
dollars per dozen pieces, razors and razor blades, wholly or
partly finished, scissors and shears, forty-five per centum ad
valorem; all other table knives, forks, steels, and all hunting,
kitchen, bread, butter, vegetable, fruit, cheese, plumbers',
painters', palette, and artists' knives; also all cooks', and
butchers' knives, forks, and steels, thirty-five per centum ad
valorem.
Files, file blanks, rasps, and floats, of all cuts and kinds, four
in length and under, thirty-five cents per dozen; over four
in length and under nine inches, sixty cents per dozen; nine
in length or over, one dollar per dozen.

FIREARMS:

142. Muskets, muzzle-loading shotguns, -and sporting rifles, and
parts thereof, twenty-five per centum ad valorem.
143. Sporting, breech-loading shotguns, combination shotguns and
rifles, and pistols, and parts of all of the foregoing, thirty per
centum ad valorem.
144. Sheets, plates, wares, or articles of iron, steel, or other metal,
enameled or glazed with vitreous glasses, thirty-five pet centum ad
valorem.

Nails, etc.

NAILS, SPIKES, TACKS, AND NEEDLES:

145. Cut nails and cut spikes of iron or steel, twenty-two and one-

half per centum ad valorem.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

1894.

SCHEDULE C.
146. Horseshoe nails, hobnails, and all other wrought-iron or steel
nails not specially provided for in this Act, thirty per centum tures of-Continued.

ad valorem.
147. Wire nails made of wrought iron or steel, twenty-five per centum
ad valorem.
148. Spikes, nuts, and washers, and horse, mule, or ox shoes, of
wrought iron or steel, twenty-five per centum ad valorem.
149. Cut tacks, brads, or sprigs of all kinds, twenty-five per centum
ad valorem.
150. Needles for knitting or sewing machines, crochet needles and
tape needles, knitting and all other needles, not specially provided for in this Act, and bodkins of metal, twenty-five per
centum ad valorem.
Engraved plates,

PLATES:

151. Steel plates engraved, stereotype plates, electrotype plates, and etc'
plates of other materials, engraved or lithographed, for printing, twenty-five per centum ad valorem.
152. Railway fish plates or splice bars, made of iron or steel, twentyfive per centum ad valorem.
153. Rivets of iron or steel, twenty-five per centum ad valorem.
Saws.

SAWS:

154. Crosscut saws, six cents per linear foot; mill saws ten cents
per linear foot; pit, and drag saws, eight cents per linear foot;
circular saws, twenty-five per centum ad valorem; hand, back,
and all other saws, not specially provided. for in this Act,twenty-five per centum ad valorem.
155. Screws, commonly called wood screws, more than two inches in
length, three cents per pound; over one inch and not more
than two inches in length, five cents per pound; over one-half
inch and not more than one inch in length, seven cents per
pound; one-half inch and less in length, ten cents per pound.
155J. Umbrella and parasol ribs, and stretcher frames, tips, runners,
handles, or other parts thereof, made in whole or chief part of iron,
steel, or any other metal, fifty per centum ad valorem.
156. Wheels, for railway purposes, or parts thereof, made of iron or
steel, and steel-tired .wheels for railway purposes, whether wholly or
partly finished, and iron or steel locomotive, car, or other railway tires
or parts thereof, wholly or partly manufactured, and ingots, cogged
ingots, blooms, or blanks for the same, without regard to the degree
of manufacture, one and one-fourth cents per pound: Provided, That Pro- .
when wheels or parts thereof, of iron or steel, are imported with iron ftted in.
or steel axles fitted in them, the wheels and axles together shall be
dutiable at the same rate as is provided for the wheels when imported
separately.
MISCELLANEOUS METALS AND MANUFACTURES OF.

Miscellaneous
eo

minetal.

157. Aluminum, in crude form, alloys of any kind in which alumi'
num is the component material of chief value, ten cents per pound.
158. Argentine, albata, or German silver, unmanufactured, fifteen
per centum ad valorem.
159. Brass, in bars or pigs, old brass, clippings from brass or Dutch
metal, and old sheathing, or yellow metal, fit only for remanufacture,
ten per centum ad valorem.
160. Bronze powder, metallics or flitters, bronze or Dutch metal, or
aluminum, in leaf, forty per centum ad valorem.
COPPER:

161. Copper in rolled plates, called braziers' copper, sheets, rods,
pipes, and copper bottoms, also sheathing or yellow metal ot

Copper.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

1894.

which copper is the component material of chief value, and
not composed wholly or in part of iron ungalvanized, twenty
per centum ad valorem.

SCHEDULE C.

Metals and manufac-

tures of-Continued.

Gold and silver.

GOLD AND SILVER:

Lead.

LEAD:

162. Bullions and metal thread of gold, silver, or other metals, not
specially provided for in this Act, twenty-five per centum ad
valorem.
163. Gold leaf, thirty per centum ad valorem.
164. Silver leaf, and silver powder, thirty per centum ad valorem.
165. Lead ore and lead dross, three-fourths of one cent per pound:
Provided, That silver ore and all other ores containing lead
shall pay a duty of three-fourths of one cent per pound on the

Provso.
In silver ore.

Paoauo.
rt duty.
osn
vol. 26, p. 581.

lead contained therein, according to sample and assay at the
port of entry. The method of sampling and assaying to be
that usually adopted for commercial purposes by public sampling works in the United States.
166. Lead in pigs and bars, molten and old refuse lead run into
blocks and bars, and old scrap lead fit only to be remanufactured, one cent per pound: Provided, That in case any foreign
country shall impose an export duty upon lead ore or lead
dross or silver ores containing lead, exported to the United
States from such country, then the duty upon such ores and
lead in pigs and bars, molten and old refuse lead run into
blocks and bars, and old scrap lead fit only to be remanufactured, herein provided for, when imported from such country,
shall remain the same as fixed by the law in force prior to the
passage of this Act.
167. Lead in sheets, pipes, shot, glaziers' lead, and lead wire, one
and one-quarter cents per pound.
167½. Nickel, nickel oxide, alloy of any kind in which nickel is the
component material of chief value, six cents per pound.
167g. Mica, twenty per centum ad valorem.

168. Pens, metallic, except gold pens, eight cents per gross.
169. Penholder tips, penholders or parts thereof, and gold pens,
twenty-five per centum ad valorem.
170. Pins, metallic, including pins with solid or glass heads, hair pins,
safety pins, and hat, bonnet, shawl, and belt pins, not commercially
known as jewelry, twenty-five per centuin ad valorem.
170½. Quicksilver, seven cents per pound.
171. Type metal, three-fourths of one cent per pound for the lead contained therein; and new types, fifteen per centun ad valorem.
WATCHES:

Watcles.

172. Chronometers, box or ship's, and parts thereof, ten per centum
ad valorem.
173. Watches and clocks, or parts thereof, whether separately packed
or otherwise, twenty-five per centum ad valorem.
Zinc.

Manufactures
specified.

ZINC OR SPELTER;

not

174. Zinc in blocks or pigs, one cent per pound.
175. Zinc in sheets, not polished nor further advanced than rolled,
one and one-fourth cents per pound.
176. Zinc, old and worn-out, fit only to be remanufactured, threefourths of one cent per pound.
177. Manufactured articles or wares, not specially provided for in this
Act, composed wholly or in part of any metal, and whether partly or
wholly manufactured, thirty-five per centum ad valorem.

FIFTY THIRD CONGRESS.

SESS. II.

CH. 349.

SCHEDULE D.-WOOD AND MANUFACTURES

1894.

521

OF.

17-9. Osier or willow, prepared for basket-makers' use, twenty per
centum ad valorem; manufactures of osier or willow, twenty-five per
centum ad valorem; chair cane, or reeds, wrought or manufactured
fiom rattans or reeds, ten per centum ad valorem.
180. Casks and barrels, empty, sugar-box shooks, and packing boxes
and packing-box shooks, of wood, not specially provided for in this
Act, twenty per centum ad valorem.
180J. Tooth-picks of vegetable substance, thirty-five per centum ad
valorem.
181. House or cabinet furniture, of wood, wholly or partly finished,
manufactures of wood, or of which wood is the component material of
chief value, not specially provided for in this Act, twenty-five per
centum ad valorem.
SCHEDULE E.-SUGAR.

ScHRDULE D.
Wood and manufactures of.

SCHEDULE E.
Sugar.

182. That so much of the Act entitled "An Act to reduce revenue,
equalize duties, and for other purposes," approved October first, eight-

epeal of bounty.

vol. 26, p 583.

een hundred and ninety, as provides for and authorizes the issue of
licenses to produce sugar, and for the payment of a bounty to the producers of sugar from beets, sorghum, or sugar cane, grown in the United
States, or from maple sap produced within the United States, be, and
the same is hereby repealed, and hereafter it shall be unlawful to issue

Licenses forbidden.

any license to produce sugar or to pay any bounty for the production
of sugar of any kind under the said Act.
182½. There shall be levied, collected, and paid on all sugars and on Rate of duty.
all tank bottoms, sirups of cane juice or of beet juice, melada, concentrated meilada, concrete and concentrated molasses, a duty of forty per
centum ad valorem, and upon all sugars above number sixteen Dutch
.standard in color and upon all sugars which have been discolored there
shall be levied, collected, and paid a duty of one-eighth of one cent per
pound in addition to the said duty of forty per centum ad valorem; and Additional from
"u
all sugars, tank bottoms, sirups of cane juice or of beet juice, melada, eontep8yingbo
concentrated melada, concrete or concentrated molasses, which are
imported from or are the product of any country which at the time the
same are exported therefrom pays, directly or indirectly, a bounty on
the export thereof, shall pay a duty of one-tenth of one cent per pound
in addition to the foregoing rates: Provided,That the importer of sugar Provwot
produced in a foreign country, the Government of which grants such tionelfufro addidirect or indirect bounties, may be relieved from this additional duty
under such regulations as the Secretary of the Treasury may prescribe,
in case said importer produces a certificate of said Government that no
indirect bounty has been received upon said sugar in excess of the tax
collected upon the beet or cane from which it was produced, and that
no direct bounty has been or shall be paid: Provided further, That
nothing herein contained shall be so construed as to abrogate or in any
malnner impair or affect the provisions of the treaty of commercial

Hawaiiantreatynot

IvoimL9. p. s2;

vol.

25 p. 1399; Vol 27, p

reciprocity concluded between the United States and the King of the
Hawaiian Islands on the thirtieth day of January, eighteen hundred
and seventy five, or the provisions of any Act of Congress heretofore
passed for the execution of the same. That there shall be levied,
collected, and paid on molasses testing above forty degrees and not Moasses.
above fifty-six degrees polariscope, a duty of two cents per gallon; if
testing above fifty-six degrees polariscope, a duty of four cents per
gallon.
183. Sugar candy and all confectionery, made wholly or in part of Candy,etc
sugar, and on sugars after being refined, when tinctured, colored, or
in any way adulterated, thirty-five per centum ad valorem; glucose, or
grape sugar, fifteen per centum ad valorem; saccharine, twenty-five
per centum ad valorem.

FIFTY-THIRD CONGRESS.

522
SCHcDULE F.

Tobacco and mannu-

ftntu

SESS. II. CH. 349.

1894.

SCHEDULE F.--TOBAcCO AND MANUFACTURES OF.

184. Wrapper tobacco, unstemmed, imported in any bale, box, package, or in bulk, one dollar and fifty cents per pound; if stemmed, two
dollars and twenty-five cents per pound.
185. Filler tobacco, unstemmed. imported in any bale, box, package,
or in bulk, thirty-five cents per pound; if stemmed, fifty cents per

wrappers.

Fillers.

pound: Provided, That the term wrapper tobacco, whenever used in
"wrap- this Act shall be' taken to mean that quality of leaf tobacco known

Pow-.
itionl

commercially as wrapper tobacco: Provided further, That the term
filler tobacco, whenever used in this Act, shall be taken to mean all
leaf tobacco unmanufactured, not commercially known as wrapper
tobacco: Provided further, That if any leaf tobacco imported in any
of different bale, box, package, or in bulk shall be the growth of different countries,

"Fier."

Growth
ntrie et.

or shall differ in quality and value, save as provided in the succeeding

provision, then the entire contents of such bale, box, package, or in
bulk shall be subject to the same duty as wrapper tobacco: Provided

Bale etc., casdied further, That if any bale, box, package, or bulk of leaf tobacco of unias wrappers.
form quality contains exceeding fifteen per centum thereof of leaves

suitable in color, fineness of texture, and size for wrappers for cigars,
then the entire contents of such bale, box, package, or bulk shall be
subject to the same duty as wrapper tobacco: Provided further, That
collectors shall not permit entry to be made, except under regulations
to be prescribed by the Secretary of the Treasury, of any leaf tobacco
imported in any bale, box, package, or in bulk, unless the invoices covering the same shall specify in detail the character of the leaf tobacco
in such bale, box, package, or in bulk, whether wrapper or filler tobacco,
Quebrado or self-working bales, as the case may be: And provided Jur-

Invoico

ther, That in the examination for classification of any invoice of

EJamination.

imported leaf tobacco at least one bale if less than ten bales, and one
bale in every ten bales and more, if deemed necessary by the appraising
officer, shall be examined by the appraiser or person authorized by law
to make such examination, and for the purpose of fixing the classification and amount of duty chargeable on such invoice of leaf tobacco the
examination of ten hands out of each examined bale thereof shall be
taken to be a legal examination.
186. Tobacco, manufactured or unmanufactured, of all descriptions,
not specially enumerated or provided for in this Act, forty cents per
pound.
187. Snuff and snuff flour, manufactured of tobacco, ground dry or
damp, and pickled, scented, or otherwise, of all descriptions, fifty cents
per pound.
188. Cigars, cigarettes, and cheroots of all kinds, four dollars per
pound and twenty-five per centum ad valorem; and paper cigars and
cigarettes, including wrappers, shall be subject to the same duties as
are herein imposed upon cigars.

cigar.

SCHEDnUL

Agriueltural prodacts and provisions.
Live animals.

SCHEDULE G.-AGRICULTURAL PRODUCTS AND PROVISIONS.
ANIMALS. LIVE:

189. All live animals, not specially provided for in this Act, twenty
per centum ad valorem.
Breadstuff8.

BREADSTUFFS AND FARINACEOUS SUBSTANCES:

190. Buckwheat, corn or maize, cornmeal, oats, rye, rye flour, wheat,
and wheat flour, twenty per centum ad valorem, and oatmeal,
fifteen per centum ad valorem.
191. Barley, and barley, pearled, patent, or hulled, thirty per centunm
ad valorem; barley malt, forty per centum ad valorem
192. Macaroni, vermicelli, and all similar preparations, twenty per
centum ad valorem.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 319.

523

1894.

scHEDiUL G.
193. Rice, cleaned, one and one-half cents per pound; uncleaned rice,
rAgricultural prod.
or rice free of the outer hull and still having the inner cuticle ucts and provsions-

on, eight-tenths of one cent per pound; rice flour and rice meal,
and rice, broken, which will pass through a sieve known commercially as number twelve wire sieve, one-fourth of one cent
per pound; paddy, or rice having the outer hull on, three-fourths
of one cent per pound.

DAIRY PRODUCTS:

Continued.

Dairy products.

194. Butter, and substitutes therefor, four cents per pound.
195. Cheese, four cents per pound.
196. Milk, preserved or condensed. two cents per pound, including
weight of packages; sugar of milk, five cents per pound.
FARM AND FIELD PBODUCTS:

Farm and field prod-

SEEI=S;

Seeds.

ncts.
197. Beans, twenty per centum ad valorem.
198. Beans, pease, mushrooms, and other vegetables, prepared or preserved, in tins, jars, bottles, or otherwise, and pickles and sauces
of all kinds, thirty per centum ad valorem.
198j. Eggs, three cents per dozen.
199. Hay, two dollars per ton.
200. Honey, ten cents per gallon.
201. Hops, eight cents per pound.
202. Onions, twenty cents per bushel.
203. Pease, dried, twenty cents per bushel; split pease, fifty cents
per bushel of sixty pounds; pease in cartons, papers, or other
small packages, one cent per pound.
204. Potatoes, fifteen cents per bushel of sixty pounds.
205. Castor beans or seeds, twenty-five cents per bushel of fifty
pounds.
206. Flaxseed or linseed, poppy seed, and other oil seeds, not specially
provided for in this Act, twenty cents per bushel of fifty-six
pounds.
206*. Garden seeds, agricultural seeds, and other seeds not specially
provided for in this Act, ten per centum ad valorem.
207. Vegetables in their natural state, not specially provided for in
this Act, ten per centum ad valorem.
207½. Straw, fifteen per centum ad valorem.
207g. Teazles, fifteen per centum ad valorem.

Fish.

FISH:

208. Anchovies and sardines, packed, in oil or otherwise, in tin boxes
measuring not more than five inches long, four inches wide, and
three and one-half inches deep, ten cents per whole box- in
half boxes, measuring not more than five inches long, iour
inches wide, and one and five-eighths inches deep, five cents
each; in quarter boxes, measuring not more than four and
three-fourths inches long, three and one-half inches wide, and
one and one-fourth inches deep, two ahd one-half cents each;
when imported in any other form, forty per centum ad valorem.

209. Fish, smoked. dried, salted, pickled, or otherwise prepared for
preservation, three-fourths of one cent per pound.
210. Herrings, pickled, frozen, or salted, and salt water fish frozen
or packed in ice, one-half of one cent per pound.
211. Fish in cans or packages made of tin or other material, except
anchovies and sardines and fish packed in any other manner,
not specially enumerated or provided for in this Act, twenty
per centum ad valorem.

FIFTY-THIRD CONGRESS.

524

SESS. II.

CH. 349.

1894.

ScunLm
G.
FRUITS AND NUTS:
Agricultural prod.
ia

aets
nd rovonycontinadn.
Fraits

and nt.

Fruits--

213. Apples, green or ripe, dried, desiccated, evaporated, or prepared
in any manner, twenty per centum ad valorem.

213½. Dates and pineapples, twenty per centum ad valorem.
214. Grapes, twenty per centum ad valorem.
215. Olives, green or prepared, twenty per centum ad valorem.
216. Oranges, lemons, and limes, in packages, at the rate of eight
cents per cubic foot of capacity; in bulk, one dollar and fifty
cents per one thousand; and in addition thereto a duty of thirty
per centum ad valorem upon the boxes or barrels containing
ProvUo.

Orange,etc.,shooks.

such oranges, lemons, or limes: Provided, That the thin-wood,
so called, comprising the sides, tops and bottoms of orange

and lemon boxes of the growth and manufacture of the United
States, exported as orange and lemon box shooks, may be reimported in completed form, filled with oranges and lemons, by
the payment of duty at one half the rate imposed on similar
boxes of entirely foreign growth and manufacture.
217. Plums, prunes, figs, raisins, and other dried grapes, including
Zante currants, one and one-half cents per pound.
218. Comfits, sweetmeats, and fruits preserved in sugar, sirup, or
molasses, not specially provided for in this Act, prepared or
desiccated cocoanut or copra, and jellies of all kinds, thirty
per centum ad valorem.
· 219. Fruits preserved in their own juices, twenty per centum ad
valorem.
220. Orange peel and lemon peel, preserved or candied, thirty per
centum ad valorem.
Nuts221. Almonds, not shelled, three cents per pound; clear almonds,
shelled, five cents per pound.
222. Filberts and walnuts of all kinds, not shelled, two cents per
pound; shelled, four cents per pound.
223. Peanuts or ground beans, twenty per centum ad valorem.
224. Cocoanuts in the shell, and other nuts shelled or unshelled, not
specially provided for in this Act, twenty per centum ad
valorem.
Meat products.

MEAT PRODUCTS:
224½. Fresh beef, mutton, and pork, twenty per centum ad valorem.
225. Extract of meat, fifteen per centum ad valorem.
225J. Lard, one cent per pound.
225g. Meats of all kinds, prepared or preserved, not specially provided
for in this Act, twenty per centum ad valorem.
226. Poultry, two cents per pound; dressed, three cents per pound.

Miscellaneous prod- MISCELLANEOUS PRODUCTS:
ucts.

227. Chicory root, burnt or roasted, ground or granulated, or in
rolls, or otherwise prepared, and not specially provided for in
this Act, two cents per pound.
229. Cocoa, prepared or manufactured, not specially provided for in
this Act, two cents per pound; chocolate, sweetened, flavored,
or other, valued at thirty-five cents per pound or less, two cents
perpound; valued at exceeding thirty-five cents per pound and
chocolate confectionery, thirty-five per centum ad valorem.
230. Cocoa butter or cocoa butterine, three and one-half cents per
pound.
231. Dandelion root and acorns prepared, and other articles used as
coffee, or as substitutes for coffee, not specially provided for
in this Act, one and one-half cents per pound.
232. Starch, including all preparations, from whatever substance
produced, commonly used as starch, one and one-half cents
per pound.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

1894.

525

233. Dextrine, burnt starch, gum substitute, or British gum. one and
SCHEDuLEG.
one-half cents per pound.
Aucult
an
rod234. Mustard, ground, preserved, or prepared, in bottles or other- Continued.

wise, twenty-five per centum ad valorem.
234½. Orchids, lily of the valley, azaleas, palms, and other plants used
for forcing under glass for cut flowers or decorative purposes,
ten per centum ad valorem.
235. Spices, ground or powdered, not specially provided for in this
Act, three cents per pound; capsicum or red pepper, two and
one-half cents per pound, unground; sage, one cent per pound.
236. Vinegar, seven and one-half cents per gallon. The standard
for vinegar shall be taken to be that strength which requires
thirty-five grains of bicarbonate of potash to neutralize one
ounce troy of vinegar.
SCHEDULE H.-SPIRITS, WINES, AND OTHER BEVERAGES.
SPIRITS:

SCHEDUILE H.
ines,

Spits,

other beverages.

and

Spirits.

237. Brandy and other spirits manufactured or distilled from grain
or other materials, and not specially provided for in this Act,
one dollar and eighty cents per proof gallon.
238. Each and every gauge or wine gallon of measurement shall be
counted as at least one proof gallon; and the standard for
determining the proof of brandy and other spirits or liquors of
any kind imported shall be the same as that which is defined
in the laws relating to internal revenue; but any brandy or
other spirituous liquors, imported in casks of less capacity than
fourteen gallons, shall be forfeited to the United States: Pro- Pmovio.
vided, That it shall be lawful for the Secretary of the Treasury,

Acertaining proof.

in his discretion, to authorize the ascertainment of the proof of
wines, cordials, or other liquors by distillation or otherwise, in
cases where it is impracticable to ascertain such proof by the
means prescribed by existing law or regulations.
239. On all compounds or preparations (except as specified in the

Ante, p.511.

preceding paragraph of the chemical schedule relating to
medicinal preparations, of which alcohol is a component part),
of which distilled spirits are a component part of chief value,
not specially provided for in this Act, there shall be levied a
duty not less than that imposed upon distilled spirits.
240. Cordials, liquors, .arrack, absinthe, kirschwasser, ratafia, and
other spirituous beverages or bitters of all kinds containing
spirits, and not specially provided for in this Act, one dollar and
eighty cents per proof gallon.
241. No lower rate or amount of duty shall be levied, collected, and

Determining rate.

paid on brandy, spirits, and other spirituous beverages than
that fixed by law for the description of first proof; but it shall
be increased in proportion for any greater strength than the
strength of first proof, and all imitations of brandy or spirits

Imitations.

or wines imported by any names whatever shall be subject to
the highest rate of duty provided for the genuine articles
respectively intended to be represented, and in no case less
than one dollar per gallon.
242. Bay rum or bay water, whether distilled or compounded, of first
proof, and in proportion for any greater strength than first
proof, one dollar per gallon.
WINES:

243. Champagne and all other sparkling wines, in bottles containing
each not more than one quart and more than one pint, eight
dollars per dozen; containing not more than one pint each and
more than one-half pint, four dollars per dozen; containing
one-half pint each or less, two dollars per dozen; in bottles or

Wines.
Sparkling.

526

FIFTY-THIRD CONGRESS.

scIEDVou H.
otler beverages-

Continued.
StiU wines.

SESS. II.

CH. 349.

1894.

other vessels containing more than one quart each, in addition
to eight dollars per dozen bottles, on the quantity in excess of
one quart, at the rate of two dollars and fifty cents per gallon.
244. Still wines, including ginger wine or ginger cordial and vermuth,

in casks or packages other than bottles or jugs, if containing
fourteen per centum or less of absolute alcohol, thirty cents per
gallon; if containing more than fourteen per centum of absolute
alcohol, fifty centsper gallon. In bottles or jugs, per case of one
dozen bottles or jugs, containing each not more than one quart
and more than one pint, or twenty-four bottles or jugs containing each not more than one pint, one dollar and sixty cents per
case; and any excess beyond these quantities found in such
bottles or jugs shall be subject to a duty of five cents per pint
or fractional part thereof, but no separate or additional duty
shall be assessed on the bottles or jugs: Provided, That any
wines, ginger cordial, or vermuth imported containing more

roiso.

8aseificstion
No breakage. etc.,
unowmnce.

than twenty-four per centum of alcohol shall be classed as spirits
and pay duty accordingly: And provided further, That there

shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors,.cordials, or distilled spirits.

Wines, cordials, brandy, and other spirituous liquors imported
in bottles or jugs shall be packed in packages containing not
less than one dozen bottles or jugs in each package, or duty
shall be paid as if such package contained at least one dozen
bottles or jugs. The percentage of alcohol in wines and fruit
juices shall be determined in such manner as the Secretary of
the Treasury shall by regulation prescribe.

Other beverage

245. Ale, porter, and beer, in bottles or jugs, thirty cents per gallon,

but no separate or additional duty shall be assessed on the bottles or
jugs; otherwise than in bottles or jugs, fifteen cents per gallon.
246. Malt extract, including all preparations bearing the name and
commercially known as such, fluid in casks, fifteen cents per gallon;
in bottles or jugs, thirty cents per gallon; solid or condensed, thirty
per centum ad valorem.
247. Cherryjuice and prune juice or prune wine, and other fruit juice
not specially provided for in this Act, containing eighteen per centum
or less of alcohol, fifty cents per gallon; if containing more than
eighteen per centum of alcohol, one dollar and eighty cents per proof
gallon.
248. Ginger ale or ginger beer, twenty per centum ad valorem, but
no separate or additional duty shall be assessed on the bottles.
Artificial mineral 249. All imitations of natural mineral waters, and all artificial minwaters.
eral waters, twenty per centum ad valorem.
SCHEDLLE I.
Cotton m nnfa
turee.

Thread anl yarn.

SCHEDULE

I.-COTTON

MANUFACTURES.

250. Cotton thread and carded yarn, warps or warp yarn, in singles,

whether on beams or in bundles, skeins or cops, or in any other form,
except spool thread of cotton hereinafter provided for, not colored,
bleached, dyed, or advanced beyond the condition of singles by grouping or twisting two or more single yarns together, three cents per
pound on all numbers up to and including number fifteen, one-fifth of a
cent per number per pound on all numbers exceeding number fifteen
and up to and including number thirty, and one-quarter of a cent per
number per pound on all numbers exceeding number thirty; colored,
bleached, dyed, combed or advanced beyond the condition of singles by
grouping or twisting two or more single yarns together, whether on
beams, or in bundles, skeins or cops, or in any other form, except spool
thread of cotton hereinafter provided for, six cents per pound on all
numbers up to and including number twenty, and on all numbers
exceeding number twenty, three-tenths of a cent per number per pound:
Maximum.

Provided however, That in no case shall the duty levied exceed eight

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

527

1894.

SCREDTOL I.
cents per pound on yarns valued at not exceeding twenty-five cents per
pound, nor exceed fifteen cents per pound on yarns valued at over tures-Continued.

twenty-five cents per pound and not exceeding forty cents per pound:
And proridedfurther, That on all yarns valued at more than forty cents

Finer yarns.

per pound there shall be levied, collected and paid a duty of forty-five
per centum ad valorem.
251. Spool thread of cotton, containing on each spool not exceeding Spool thread.
one hundred yards of thread, five and one-half cents per dozen; exceeding one hundred yards on each spool, for every additional one hundred
yards of thread or fractional part thereof in excess of one hundred
yards, five and one-half cents per dozen spools.
252. Cotton cloth not bleached, dyed, colored, stained, painted, or Cloth
printed, and not exceeding fifty threads to the square inch, counting the
warp and filling, one cent per square yard; if bleached, one and onefourth cents per square yard; if dyed, colored, stained, painted, or
printed, two cents per square yard.
253. Cotton cloth, not bleached, dyed, colored, stained, painted, or
printed, exceeding fifty and not exceeding one hundred threads to the
square inch, counting the warp and filling, and not exceeding six square
yards to the pound, one and one-fourth cents per square yard; exceeding six and not exceeding nine square yards to the pound, one and onehalf cents per square yard; exceeding nine square yards to the pound,
oneand three-fourths cents per square yard; if bleached and not exceeding six square yards to the pound, one and one-half cents per square
yard; exceeding six and not exceeding nine square yards to the pound,
one and three-fourths cents per square yard; exceeding nine square
yards to the pound, two and one-fourth cents per square yard; if dyed,
colored, stained, painted, or printed, and not exceeding six square
yards to the pound, two and three-fourths cents per square yard;
exceeding six and not exceeding nine square yards to the pound, three
and one-fourth cents per square yard; exceeding nine square yards to
the pound, three and one-half cents per square yard: Provided, That on Provo.
all cotton cloth not exceeding one hundred threads t6 the square inch, Finr qty.
counting the warp and filling, not bleached, dyed, colored, stained,
painted, or printed, valued at over seven cents per square yard, twentyfive per centum ad valorem; bleached, valued at over nine cents per
square yard, twenty-five per centumr ad valorem; and dyed, colored,
stained, painted, or printed, valued at over twelve cents per square
yard, there shall be levied, collected, and paid a duty of thirty per
centum ad valorem.
254. Cotton cloth, not bleached, dyed, colored, stained, painted, or
printed, exceeding one hundred and not exceeding one hundred and
fifty threads to the square inch, counting the warp and filling, and not
exceeding four square yards to the pound, one and one-half cents per
square yard; exceeding four and not exceeding six square yards to the
pound, two cents per square yard; exceeding six and not exceeding
eight square yards to the pound, two and one-half cents per square
yard; exceeding eight square yards to the pound, two and three-fourths
cents per square yard; if bleached, and not exceeding four square yards
to the pound, two and one-half cents per square yard; exceeding four
and not exceeding six square yards to the pound, three cents per square
yard: exceeding six and not exceeding eight square yards to the pound,
three and one-half cents per square yard; exceeding eight square yards
to the pound, three and three-fourths cents per square yard; if dyed,
colored, stained, painted, or printed, and not exceeding four square
yards to the pound, three and one-half cents per square yard; exceeding four and not exceeding six square yards to the pound, three and
three-fourths cents per square yard; exceeding six and not exceeding
eight square yards to the pound, four and one-fourth cents per square
yard; exceeding eight square yards to the pound, four and one-half
cents per square yard: Provided, That on all cotton cloth exceeding Proio.
ine qua
one hundred and not exceeding one hundred and fifty threads to the

528

FIFTY-THIRD CONGRESS.

SCHmm I.
tufcs-aicf-

Promo.
Fner

quality.

ineruality.

SESS. II. CA. 349. 1894.

square inch, counting the warp and filling, not bleached, dyed, colored,
stained, painted, or printed, valued at over nine cents per square yard,
thirty per centum ad valorem; bleached, valued at over eleven cents per
square yard, thirty-five per centum ad valorem; dyed, colored, stained,
painted, or printed, valued at over twelve and one-half cents per square
yard, there shall be levied, collected, and paid a duty of thirty-five per
centum ad valorem.
255. Cotton cloth not bleached, dyed, colored, stained, painted, or
printed, exceeding one hundred and fifty and not exceeding two hundred threads to the square inch, counting the warp and filling, and
not exceeding three and one-half square yards to the pound, two cents
per square yard; exceeding three and one-half and not exceeding four
and one-half square yards to the pound, two and three-fourths cents
per square yard; exceeding four and one-half and not exceeding six
square yards to the pound, three cents per square yard; exceeding six
square yards to the pound, three and. one-half cents per square yard;
if bleached, and not exceeding three and one half square yards to the
pound, two and three-fourths cents per square yard; exceeding three
and one-half and not exceeding four and one-half square yards to the
pound, three and one-half cents per square yard; exceeding four and
one-half and not exceeding six square yards to the pound, four cents
per square yard; exceeding six square yards to the pound, four and
one-fourth cents per square yard; if dyed, colored, stained, painted,
or printed, and not exceeding three and one-half square yards to the
pound, four and one fourth cents per square yard; exceeding three
and one-half and not exceeding four and one half square yards to the
pound, four and one-half cents per square yard; exceeding four and
one-half and not exceeding six square yards to the pound, four and
three fourths cents per square yard; exceeding six square yards to the
pound, five cents per square yard: Provided, That on all cotton cloth
exceeding one hundred and fifty and not exceeding two hundred

threads to the square inch, counting the warp and filling, not bleached,
dyed, colored, stained, painted, or printed, valued at over ten cents
per square yard, thirty-five per centum ad valorem; bleached, valued
at over twelve cents per square yard, thirty-five per centum ad valorem;
dyed, colored, stained, painted, or printed, valued at over twelve and
one-half cents per square yard, there shall be levied, collected, and
paid a duty of forty per centum ad valorem.
256. Cotton cloth not bleached, dyed, colored, stained, painted, or
printed, exceeding two hundred threads to the square inch, counting
the warp and filling, and not exceeding two and one-halt square yards
to the pound, three cents per square yard; exceeding two and onehalf and not exceeding three and one-half square yards to the pound,
three and olle-half cents per square yard; exceeding three and onehalf and not exceeding five square yards to the pound, four cents
per square yard; exceeding five square yards to the pound, four and
one-half cents per square yard; if bleached, and not exceeding two
and one-half square yards to the pound, four cents per square yard;
exceeding two and one half and not exceeding three and one-half square
yards to the pound, four and one-half cents per square yard; exceeding three and one-half and not exceeding five square yards to the
pound, five cents per square yard; exceeding five square yards to the
pound, five and one-half cents per square yard; if dyed, colored,
painted, or printed, and notexceeding three and one-half square yards
to the pound, five and three-fourths cents per square yard; exceeding
three and one-half square yards to the pound, six and one-half cents
persquare yard: Provided, That on all such cotton cloths not bleached,
dyed, colored, stained, painted, or printed, valued at over twelve cents
per square yard; bleached, valued at over fourteen cents per square
yard; and dyed, colored, stained, painted, or printed, valued at over
sixteen cents per square yard, there shall be levied, collected, and
paid a duty of thirty-five per centur ad valorelm.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

529

1894.

I.
SCHEDULE
257. The term cotton cloth, or cloth, wherever used in the foregoing
paragraphs of this schedule, shall be held to include all woven fabrics tures-Continued.

of cotton in the piece, whether figured, fancy, or plain, not specially Definition.
provided for in this Act, the warp and filling threads of which can be
counted by unraveling or other practicable means.
258. Clothing ready made, and articles of wearing apparel of every clothing.
description, handkerchiefs, and neckties or neck wear, composed of
cotton or other vegetable fiber, or of which cotton or other vegetable
fiber is the component material of chief value, made up or manufactured
wholly or in part by the tailor, seamstress, or manufacturer, all of the
foregoing not specially provided for in this Act, forty per centum ad
valorem.
259. Plushes, velvets, velveteens, corduroys, and all pile fabrics corn-

Plushes, etc.

posed of cotton or other vegetable fiber, not bleached, dyed, colored,
stained, painted, or printed, forty per centum ad valorem; on all such
goods if bleached, dyed, colored, stained, painted, or printed, forty-seven
and one-half per centum ad valorem.
260 Chenille curtains, table covers, and all goods manufactured of

cotton chenille, or of which cotton chenille forms the component material of chief value, forty per centum ad valorem; sleeve linings or other
cloths. composed of cotton and silk, whether known as silk stripe sleeve
lining, silk stripes, or otherwise, forty-five per centum ad valorem.
261. Stockings, hose and half-hose, made on knitting machines or
frames, composed of cotton or other vegetable fiber and not otherwise
specially provided for in this Act, thirty per centum ad valorem.
262. Stockings, hose and half-hose, selvedged, fashioned, narrowed,
or shaped wholly or in part by knitting machines or frames, or knit by
hand, including such as are commercially known as seamless or clocked
stockings, hose or half-hose, and knitted shirts or drawers, all of the
above composed of cotton or other vegetable fiber, finished or unfinished, fifty per centum ad valorem.
263. Cords, braids, boot, shoe and corset lacings, tapes, gimps, gal

Chenille, etc.

Stockings, etc.

Cr ds , etc.

loons, webbing, goring, suspenders and braces, woven, braided, or
twisted lamp or candle wicking, lining for bicycle tires, spindle binding, any of the above made of cotton or other vegetable fiber, and
whether composed in part of India rubber or otherwise, forty-five per
centum ad valorem.
264. All manufactures of cotton, including cotton duck and cotton

other manufactures

damask, in the piece or otherwise, not specially provided for in this
Act, and including cloth having India rubber as a component material,
thirty-five per centum ad valorem.
SCHEDULE J.-FLAX, HEMP, AND JUTE, AND MANUFACTURES OF.

265. Flax, hackled, known as " dressed line," one and one-half cents

Flxhem, andjute,
and
manufactnres of.
and

ancure

per pound.
266. Hemp, hackled, known as "dressed line," one cent per pound.
267. Yarn, made of jute, thirty per centum ad valorem.
268. Cables, cordage, and twine (except binding twine), composed in

Pot,p. 538.

273. Oilcloth for floors, stamped, painted, or printed, including lino-

Oilcloth, etc.

whole or in part of New Zealand hemp, istle or Tampico fiber, manila,
sisal grass, or sunn, ten per centum ad valorem.
269. Hemp and jute carpets and carpetings, twenty per centum ad
valorem.
272. Flax gill netting, nets, webs, and seines, forty per centum ad
valorem.
leum, corticene, cork carpets, figured or plain, and all other oilcloth
(except silk oilcloth), and waterproof cloth, not specially provided for
in this Act, valued at twenty-five cents or less per square yard, twentyfive per centum ad valorem; valued above twenty-five cents per square
yard, forty per centum ad valorem
273½. Linen hydraulic hose, made in whole or in part of flax, hemp,
or jute, forty per centum ad valorem.
STAT--OL XXVIHII--

FIFTY-THIRD CONGRESS.

530

SESS. II. CH. 349. 1894.

274. Yarns or threads composed of flax or hemp, or of a mixture of
SCHEDULE J.
Flax,hemp,and jute,
andmannfactduresof- either of these substances, thirty-five per centum ad valorem.
275. Collars and cuffs, composed wholly or in part of linen, thirty
Continued.
per dozen pieces, and in addition thereto thirty per centum ad
cents
apparel.
earing

Tapes, etc.
Laces, etc.

valorem; shirts and all other articles of wearing apparel of every
description, not specially provided for in this Act, composed wholly or
in part of linen, fifty per centum ad valorem.
275k. Tapes composed of flax, woven with or without metal threads,
on reels or spools, designed expressly for use in the manufacture of
measuring tapes, twenty-five per centum ad valorem.
276. Laces, edgings, nettings and veilings, embroideries, insertings,

neck rufflings, ruchings, trimmings, tuckings, lace window curtains,
tamboured articles, and articles embroidered by hand or machinery,
embroidered handkerchiefs, and articles made wholly or in part of lace,
rufflings, tuckings, or ruchings, all of the above-named articles, composed of flax, jute, cotton, or other vegetable fiber, or of which these
substances or either of them, or a mixture of any of them is the component material of chief value, not specially provided for in this Act, fifty
per centum ad valorem.
Othermanufactures.

SCHEDULE K.

wool and manufactures of wool.
Focks, wastes, etc.

Yarns.

Knit fabrics.

Blankets, hats, flannels, etc.

277. All manufactures of flax, hemp, jute, or other vegetable fiber,

except cotton, or of which these substances or either of them is the
component material of chief value, not specially provided for in this
Act, thirty-five per centum ad valorem.
SCHEDULE K.-WOOL AND MANUFACTURES OF WOOL.

279. On flocks, mungo, shoddy, garnetted waste, and carded waste,
and carbonized noils, or carbonized wool, fifteen per centum ad valorem, and on wool of the sheep, hair of the camel, goat, alpaca, or other
like animals, in the form of roving, roping, or tops, twenty per centum
ad valorem.
280. On woolen and worsted yarns made wholly or in part of wool,
worsted, the hair of the camel, goat, alpaca, or other animals, valued
at not more than forty cents per pound, thirty per centum ad valorem;
valued at more than forty cents per pound, forty per centum ad valorem.
281. On knit fabrics, and all fabrics made on knitting machines or

frames, not including wearing apparel, and on shawls made wholly or
in part of wool, worsted, the hair of the camel, goat, alpaca, or other
animals, valued at not exceeding forty cents per pound, thirty-five
per centum ad valorem; valued at more than forty cents per pound,
forty per centum ad valorem.
282. On blankets, hats of wool, and flannels for underwear and felts

for printing machines, composed wholly or in part of wool, the hair of

the camel, goat, alpaca, or other animals, valued at not more than
thirty cents per pound, twenty-five per centum ad valorem; valued at
more than thirty and not more than forty cents per pound, thirty per
centum ad valorem; valued at more than forty cents per pound, thirtyProovio.
Higher grades,

five per centum ad valorem: Provided, That on blankets over three
yards in length the same duties shall be. paid as on woolen and

worsted cloths, and on flannels weighing over four ounces per square
yard, the same duties as on dress goods.
Dress

goods.

283. On women's and children's dress goods, coat linings, Italian

cloth, bunting, or goods of similar description or character, and on all
manufactures, composed wholly or in part of wool, worsted. the hair of
the camel, goat, alpaca, or other animals, including such as have
India rubber as a component material, and not specially provided for
in this Act, valued at not over fifty cents per pound, forty per centum
ad valorem; valued at more than fifty cents per pound, fifty per centum
ad valorem.
Wearing apparel.

284. On clothing, ready made, and articles of wearing apparel of

every description, made up or manufactured wholly or in part, not
specially provided for in this Act, felts not specially provided for in

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

531

1894.

SCHEDULE K.
this Act, all the foregoing composed wholly or in part of wool, worsted,
the hair of the camel, goat, alpaca, or other animals, including those tres ofd ool-con-

having India rubber as a component material, valued at above one dollar and fifty cents per pound, fifty per centum ad valorem; valued at
less than one dollar and fifty cents per pound, forty-five per centum
ad valorem.
285. Oi cloaks, dolmans, jackets, talmas, ulsters, or other outside

tined.

Cloaks, etc.

garments for ladies' and children's apparel, and goods of similar
description or used for like purposes, and on knit wearing apparel,
composed wholly or in part of wool, worsted, the hair of the camel,
goat, alpaca, or other animals, made up or manufactured wholly or in
part, fifty per centum ad valorem.
286. On webbings, gorings, suspenders, braces, beltings, bindings,

Webbings, etc.

braids, galloons, fringes, gimps, cords, cords and tassels, dress trimmings, laces, embroideries, head nets, nettings and veilings, buttons,
or barrel buttons, or buttons of other forms, for tassels or ornaments,
any of the foregoing which are elastic or nonelastic, made of wool,
worsted, the hair of the camel, goat, alpaca, or other animals, or of
which wool, worsted, the hair of the camel, goat, alpaca, or other animals is a component material, fifty per centum ad valorem.
287. Aubusson, Axminster, Moquette, and Chenille carpets, figured Carpeta.
or plain, carpets woven whole for rooms, and all carpets or carpeting
of like character or description, and oriental, Berlin, and other similar
rugs, forty per centum ad valorem.
288. Saxony, Wilton, and Tournay velvet carpets, figured or plain,
and all carpets or carpeting of like character or description, forty per
centum ad valorem.
289. Brussels carpets, figured or plain, and all carpets or carpeting
of like character or description, forty per centum ad valorem.
290. Velvet and tapestry velvet carpets, figured or plain, printed on
the warp or otherwise, and all carpets or carpeting of like character or
description, forty per centum ad valorem.
291. Tapestry Brussels carpets, figured or plain, and all carpels or
carpeting of like character or description, printed on the warp or otherwise, forty-two and one half per centum ad valorem.
292. Treble ingrain, three-ply, and all chain Venetian carpets, thirtytwo and one-half per centum ad valorem.
293. Wool Dutch and two-ply ingrain carpets, thirty per centum ad
valorem.
294. Druggets and bookings, printed, colored, or otherwise, felt carpeting, figured or plain, thirty per centum ad valorem.
295. Carpets and carpeting of wool, flax, or cotton, or composed in
part of either, not specially provided for in this Act, thirty per centum
ad valorem.
296. Mats, rugs for floors, screens, covers, hassocks, bed sides, art Mats, etc.
squares, and other portions of carpets or carpeting made wholly or in
part of wool, and not specially provided for in this Act, shall be subjected to the rate of duty herein imposed on carpets or carpetings of
like character or description.
297. The reduction of the rates of duty herein provided for manufac- In effect January i,
tures of wool shall take effect January first, eighteen hundred and
ninety-five,
SCHEDUILE L.

SCHEDULE L.-SILKS AND SILK GOODS.

Silksandsilkgoods.

298. Silk partially manufactured from cocoons or from waste silk, Partlymanufactnred.

and not further advanced or manufactured than carded or combed silk,
twenty per centum ad valorem. Thrown silk, not more advanced than
singles, tram, organzine, sewing silk, twist, floss, and silk threads or
yarns of every description, and spun silk in skeins, cops, warps, or on
beams, thirty per centum ad valorem.

FIFTY-THIRD CONGRESS.
SCmoHUL L.

SilksandsilkgoodsContinu,'ed.
Vlvets, etc.

SESS. II.

CH. 349.

1894.

299. Velvets, chenilles, or other pile fabrics, composed of silk, or of
which silk is the component material of chief value, one dollar and
fifty cents per pound; plushes, composed of silk, or of which silk is

the component material of chief value, one dollar per pound; but in no
case shall the foregoing articles pay a less rate of duty than fifty per
centum ad valorem.
webbnsetc.

(300. Webbings,

gorings,

suspenders, braces, beltings, bindings,

braids, galloons, fringes, cords, and tassels, any of the foregoing which
are elastic or nonelastic, buttons, and ornaments, made of silk, or ot
which silk is the component material of chief value, forty-five per
centum ad valorem.
Laces. etc.

301. Laces and articles made wholly or in part of lace, and embroid-

eries, including articles or fabrics embroidered by hand or machinery,
handkerchiefs, neck rufflings and ruchings, nettings and veilings,
clothing ready made, and articles of wearing apparel of every description, including knit goods made up or manufactured wholly or in part by
the tailor, seamstress, or manufacturer, composed of silk, or of which
silk is the component material of chief value, and beaded silk goods,
not specially provided for in this Act, fifty per centum ad valorem.
OthermnuIfactres.

302. All manufactures of silk, or of which silk is the component

material of chief value, including those having India rubber as a component material, not specially provided for in this Act, forty-five per
centum ad valorem.
SCHEDULE M.

SCHEDULE M.-PULP, PAPERS, AND BOOKS.

Pulp, papers, and
books.
PULP AND PAPER:
Pulp and paper.

Prints.

303. Mechanically-ground wood pulp and chemical wood pulp unbleached or bleached, ten per centum ad valorem.
304. Sheathing paper and roofing-felt, ten per centum ad valorem.
306. Printing paper, unsized, sized or glued, suitable only for books
and newspapers, fifteen per centum ad valorem.
307. Papers known commercially as copying paper, filtering paper,
silver paper, and tissue paper, white, printed, or colored, made
up in copying books, reams, or in any other form, thirty-five
per centum ad valorem; albumenized or sensitized paper, and
writing paper and envelopes embossed, engraved, printed or
ornamented, thirty per centum ad valorem.
308. Parchment papers, and surface-coated papers, and manufactures
thereof, cardboards, and photograph, autograph, and scrap
albums, wholly or partially manufactured, thirty per centum ad
valorem. Lithographic prints from either stone or zinc, bound
or unbound (except cigar labels and bands, lettered or blank,
music, and illustrations when forming a part of a periodical or
newspaper and accompanying the same, or if bound in, or forming part of printed books), on paper or other material not
exceeding eight-thousandths of an inch in thickness, twenty
cents per pound; on paper or other material exceeding eightthousandths of an inch and not exceeding twenty-thousandths
of an inch in thickness, and exceeding thirty-five square inches
cutting size in dimensions, eight cents per pound; prints exceeding eight-thousandths of an inch and not exceeding twentythousandths of an inch in .thickness, and not exceeding
thirty-five square inches cutting size in dimensions, five cents
per pound; lithographic prints from either stone or zinc on
cardboard or other material, exceeding twenty-thousandths of
an inch in thickness, six cents per pound; lithographic cigar
labels and bands, lettered or blank, printed from either stone or
zinc, if printed in less than ten colors, but not including bronze
or metal leaf printing, twenty cents per pound; if printed in ten
or more colors, or in bronze printing, but not including metal
leaf printing, thirty cents per pound; if printed in whole or in
part in metal leaf, fortv cents per pound.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 319.

533

1894.

MANUFACTURES OF PAPER:

309. Paper envelopes, twenty per centum ad valorem.

SCHEDULE M.

Pulp, p papers, and
tinur.a
books--C(

310. Paper hangings and paper for screens or tireboards, writing

aManufactures of

paper, drawing paper, and all other paper not specially provided for in this Act, twenty per centum ad valorem.
311. Blank books of all kinds, twenty per centum ad valorem; books,

including pamphlets and engravings, bound or unbound, pho-

Books,

etc.

Post, p. 538.

tographs, etchings, maps, music, charts, and all printed matter not specially provided for in this Act, twenty-five per
centum ad valorem.
312. Playing cards, in packs not exceeding fifty-four cards and at a
like rate for any number in excess, ten cents per pack and
fifty per centum ad valorem.
313. Manufactures of paper, or of which paper is the component
material of chief value, not specially provided for in this Act,
twenty per centum ad valorem.
SCHEDULE N.-SUNDRIES.

SCHEDULE N.
Sundries.

314. Hair pencils, brushes and feather dusters, thirty-five per centum
ad valorem; brooms, twenty per centum ad valorem; bristles, sorted,
bunched, or prepared in any manner, seven and one-half cents per
pound.

Hair pencils, etc.

BUTToNS AND BUTTON FORMS:

Buttons.

315. Button forms: Lastings, mohair, cloth, silk, or other manufactures of cloth, woven or made in patterns of such size,
shape, or form, or cut in such manner as to be fit for buttons
exclusively, ten per centum ad valorem.
316. Buttons commercially known as agate buttons, twenty-five per
centum ad valorem; pearl and shell buttons, wholly or partially
manufactured, one cent per line button measure of one-fortieth
of one inch per gross and fifteen per centum ad valorem.
317. Buttons of ivory, vegetable ivory, glass, bone or horn, wholly
or partially manufactured, thirty five per centum ad valorem.
318. Shoe buttons, made of paper, board, papier mache, pulp, or other

similar material not specially provided for in this Act, twenty-

five per centum ad valorem.
318½. Coal, bituminous and shale, forty cents per ton; coal slack or
culm such as will pass through a half-inch screen, fifteen cents per ton.
318g. Coke, fifteen per centum ad valorem.
319. Corks, wholly or partially manufactured, ten cents per pound.
320. Dice, draughts, chess-men, chess-balls, and billiard, pool, and
bagatelle balls, of ivory, bone, or other materials, fifty per centum ad
valorem.
321. Dolls, doll heads, toy marbles of whatever material composed,
and all other toys not composed of rubber, china, porcelain, parian,

bisque, earthen or stone ware, and not specially provided for in this Act,
twenty-five per centum ad valorem. This paragraph shall not take

Coal.

Volls, etc.

In effect

January ,

effect until January first, eighteen hundred and ninety-five.
322. Emery grains, and emery manufactured, ground, pulverized, or
refined, eight-tenths of one cent per pound.
Explosive
EXPLOSIVE

SUBSTANCES:

323. Fire-crackers of all kinds, fifty per centum ad valorem, but no
allowance shall be made for tare or damage thereon.
324. Fulminates, fulminating powders, and like articles, not specially
provided for in this Act, thirty per centum ad valorem.
325. Gunpowder, and all explosive substances used for mining, blasting, artillery, or sporting purposes, when valued at twenty
cents or less per pound, five cents per pound; valued above
twenty cents per pound, eight cents per pound.

stances.

sub-

FIFTY-THIRD CONGRESS.

534
SCHEDULE

Sundries-Continued.

SESS. II.

CH. 349. 1894.

326. Matches, friction or lucifer, of all descriptions, twenty per
centum ad valorem.
326½. Musical instruments or parts thereof (except pianoforte actions
and parts thereof), strings for musical instruments not otherwise enumerated, cases for musical instruments, pitch pipes,
tuning forks, tuning hammers, and metronomes, twenty-five
per centuin ad valorem.
327. Percussion caps, thirty per centum ad valorem; blasting caps,
two dollars and seven cents per thousand caps.
328. Feathers and downs of all kinds, when dressed, colored, or
manufactured, including quiltsof down and other manufacturesof down,
and also including dressed and finished birds suitable for millinery
ornaments, and artificial and ornamental feathers, fruits, grains, leaves,
flowers, and stems, or parts thereof, of whatever material composed,
suitable for millinery use, not specially provided for in this Act, thirtyfive per centum ad valorem.
329. Furs, dressed on the skin but not made up into articles, twenty
per centum ad valorem; furs not on the skin, prepared for hatters' use,
twenty per centum ad valorem.
330. Fans of all kinds, except common palm-leaf fans, forty per
centum ad valorem.
331. Gun wads of all descriptions, ten per centum ad valorem.
332. Hair, human, if clean or drawn but not manufactured, twenty
per centum ad valorem.
3324. Hair, curled, suitable for beds or mattresses, ten per centum ad
valorem.
333. Haircloth known as "crinoline cloth," six cents per square
yard.
334. Haircloth known as "hair seating," twenty cents per square
yard.
335. Hats for men's, women's, and children's wear, composed of the
fur of the rabbit, beaver, or other animals, or of which such fur is the
component material of chief value, wholly or partially manufactured,
including fur hat bodies, forty per centurn ad valorem.

Jewelry and preJEWELRY AND PRECIOUS STONES:
cious stones.

336. Jewelry: All articles, not specially provided for in this Act,
commercially known as "jewelry," and cameos in frames,
Ithirty-five per centurn ad valorem.
337.' Pearls, including pearls strung but not set, ten per centum ad
valorem.
338. Precious stones of all kinds, cut but not set, twenty-five per
centum ad valorem; if set, and not specially provided for in this
Act, including pearls set thirty per centumn ad valorem; imitations of precious stones, not exceeding an inch in dimensions,
not set, ten per centurm ad valorem. And on uncut precious
stones of all kinds, ten per centum ad valorem.

factur.ies

man

LEATHER, AND MANUFACTURES OF:

339. Sole leather, ten per centuln ad valorem.
340. Bend or belting leather, and leather not specially provided for
in this Act, ten per centurn ad valorem.
341. Calfskins, tanned, or tanned and dressed:dressed upper leather,
including patent, enameled, and japanned leather, dressed or
undressed, and finished; chamois or other skins not specially
enumerated or provided for in this Act, twenty per centum ad
valorem; bookbinders' calfskins, kangaroo, sheep and goat
skins, including lamb and kid skins, dressed and finished,
twenty per centum ad valorem; skins for morocco, tanned but
unfinished, ten per centum ad valorem; pianoforte leather and
pianoforte action leather. twenty per centumr ad valorem; boots
and shoes, made of leather, twenty per centum ad valorem.

FIFTY-THIRD CONGRESS.

S SSI.II. C.

349.

535

1894.

SCHEDrLE N.
342. Leather cut into shoe uppers or vamps, or other forms, suitable
for conversion into manufactured articles, twenty per centumi Snes-Continued.

ad valorem.
343. Gloves made wholly or in part of leather, whether wholly or Gloves.
partly manufactured, shall pay duty at the following rates,
the lengths stated in each case being the extreme length when
stretched to their full extent, namely:
344. Ladies' or children's "glace" finish, Schmaschen (of sheep origin), Glace finish
not over fourteen inches in length, one dollar per dozen pairs;
over fourteen inches and not over seventeen inches in length,
one dollar and fifty cents per dozen pairs; over seventeen
inches in length, two dollars per dozen pairs; men's "glace"
finish, Schmaschen (sheep), three dollars per dozen pairs.
345. Ladies' or children's "glace" finish, lamb or sheep, not over
fourteen inches in length, one dollar and seventy-five cents
per dozen pairs; over fourteen and not over seventeen inches
in length, two dollars and seventy-five cents per dozen pairs;
over seventeen inches in length, three dollars and seventy-five
cents per dozen pairs. Men's "glace" finish, lamb or sheep,
four dollars per dozen pairs.
346. Ladies' or children's "glace " finish, goat, kid, or other leather
than of sheep origin, not over fourteen inches in length, two
dollars and twenty-five cents per dozen pairs; over fourteen
and not over seventeen inches in length, three dollars per dozen
pairs; over seventeen inches in length, four dollars per dozen
pairs; men's " glace" finish, kid, goat, or other leather than of
sheep origin, four dollars per dozen pairs.
347. Ladies' or children's, of sheep origin, with exterior grain sur- Sheep,exteriorgrin
face removed, by whatever name known, not over seventeen surface removed

inches in length, one dollar and seventy-five cents per dozen
pairs; over seventeen inches in length, two dollars and seventyfive cents per dozen pairs; men's, of sheep origin, with exterior
surface removed, by whatever name known, four dollars per
dozen pairs.

348. Ladies or children's kid, goat, or other leather than of sheep

Kid, etc., exterior

origin, with exterior grain surface removed, by whatever name roved.
known, not over fourteen inches in length, two dollars and
twenty-five cents per dozen pairs; over fourteen inches and
not over seventeen inches in length, three dollars per dozen
pairs; over seventeen inches in length, four dollars per dozen
pairs; men's goat, kid, or other leather than of sheep origin,
with exterior grain surface removed, by whatever name known,
four dollars per dozen pairs.
349. In addition to the foregoing rates, there shall be paid on all Lind.
leather gloves, when lined, one dollar per dozen pairs.
350. Glove tranks, with or without the usual accompanying pieces, Tranks.
shall pay seventy-five per centum of the duty provided for the
gloves in the fabrication of which they are suitable.
MISCELLANEOU-S MANUTFACTURES:

351. Manufactures of amber, asbestus, bladders, coral, cork, catgut
or whipgut or wormgut, jet, paste, spar, wax, or of which these
substances or either of them is the component material of chief
value, not specially provided for in this Act, twenty-five per
centumn ad valorem.

352. Manufactures of bone, chip, grass, horn, India rubber, palm leaf,
straw, weeds, or whalebone, or of which these substances or
either of them is the component material of chief value, not
specially provided for in this Act, twenty-five per centum ad
valorem. But the terms grass and straw shall be understood
to mean these substances in their natural form and structure
and not the separated fiber thereof

ace re-

Miscellaneous manufactures.

536

FIFTY THIRD CONGRESS.

SCHEDLE N.

Sundries-Continued.

Smokers' articles.

SESS. II.

CH. 349.

1894.

353. Manufactures of leather, fur, gutta-percha, vulcanized India
rubber, known as hard rubber, human hair, papier-mache,
plaster of Paris, indurated fiber wares, and other manufactures
composed of wood or other pulp, or of which these substances
or either of them is the component material of chief value, all
of the above not specially provided for in this Act, thirty per
centum ad valorem.
354. Manufactures of ivory, vegetable ivory, mother-of-pearl, gelatine,
and shell, or of which these substances or either of them is the
component material of chief value, not specially provided for
in this Act, and manufactures known commercially as bead,
beaded or jet trimmings or ornaments, thirty-five per centum
ad valorem.
355. Masks, composed of paper or pulp, twenty-five per centum ad
valorem.
356. Matting and mats made of cocoa fiber or rattan, twenty per
centum ad'valorem.
357. Pencils of wood filled with lead or other material, and slate pencils covered with wood, fifty per centum ad valorem; all other
slate pencils, thirty per centum ad valorem.
358. Pencil leads not in wood, ten per centum ad valorem.
3584. Photographic dry plates or films, twenty-five per centum ad
valorem.
359. Pipes, pipe bowls, of all materials, and all smokers' articles
whatsoever, not specially provided for in this Act, including
cigarette books, cigarette-book covers, pouches for smoking or
chewing tobacco, and cigarette paper in all forms, fifty per
centum ad valorem; all common tobacco pipes and pipe bowls
made wholly of clay, valued at not more than fifty cents per
gross, ten per centum ad valorem.
360. Umbrellas, parasols, and sunshades, covered with material composed wholly or in part of silk, wool, worsted, the hair of the
camel, goat, alpaca, or other animals, or other material than
paper, forty-five per centum ad valorem.
STICKS FOR:

361. Umbrellas, parasols, and sunshades, if plain or carved, finished
or unfinished, thirty per centuin ad valorem.
362. Waste, not specially provided for in this Act, ten per centum
ad valorem.

FREE LIST.

Free list.
Artocle
exempt
Vol. 26 p. 602.
Bs.sec. 2505,p.482.

SEC. 2. On and after the first day of August, eighteen hundred and
ninety-four, unless otherwise provided for in this Act, the following
articles, when imported, shall be exempt from duty:

Animals.

363. Acids used for medicinal, chemical, or manufacturing purposes,
not especially provided for in this Act.
364. Aconite.
365. Acorns, raw, dried or undried, but unground.
366. Agates, unmanufactured.
367. Albumen.
368. Alizarin, and alizarin colors or dyes, natural or artificial.
369. Amber, and amberoid unmanufactured, or crude gum.
370. Ambergris.
372. Aniline salts.
373. Any animal imported specially for breeding purposes shall be

orqo.

ired

admitted free: Provided, That no such animal shall be admitted free
unless pure bred of a recognized breed, and duly registered in the book

of record established for that breed, and the Secretary of the Treasury
may prescribe such additional regulations as may be required for the
strict enforcement of this.provision.

FIFTY-THIRD CONGRESS.

SESS. Il.

CH. 349.

537

1894.

Cattle, horses, sheep, or other domestic animals which have strayed Freelist-Continued.
across the boundary line into any foreign country, or have been or may Animals straying.

be driven across such boundary line by the owner for pasturage purposes, together with their increase, may be brought back to the United
States free of duty under regulations to be prescribed by the Secretary
of the Treasury.
374. Animals brought into the United States temporarily for a

Animals for exhibi-

period not exceeding six months, for the purpose of exhibition or com- tion, etc.
petition for prizes offered by any agricultural or racing association;
but a bond shall be given in accordance with regulations prescribed by Bond.
the Secretary of the Treasury; also, teams of animals, including their

Immigrants' teams

harness and tackle and the wagons or other vehicles actually owned
by persons emigrating from foreign countries to the United States
with their families, and in actual use for the purpose of such emigration under such regulations as the Secretary of the Treasury may
prescribe; and wild animals intended for exhibition in zoological col-

Wild animals.

lections for scientific and educational purposes, and not for sale or profit.
375. Annatto, roucou, rocoa, or orleans, and all extracts of.
376. Antimony ore, crude sulphite of, and antimony, as regulus or
metal.
377. Apatite.
380. Argal, or argol, or crude tartar.
381. Arrow root, raw or unmanufactured.
382. Arsenic and sulphide of. or orpiment.
383. Arseniate of aniline.
384. Art educational stops, composed of glass and metal, and valued
at not more than six cents per gross.
'385. Articles imported by the United States.
386. Articles in a crude state used in dyeing or tanning not specially
provided for in this Act.
387. Articles the growth, produce, and manufacture of the United
States, when returned after having been exported, without having been

Articles
a

retmed

advanced in value or improved in condition by any process of manufacture or other means; casks, barrels, carboys, bags, and other vessels
of American manufacture exported filled with American products, or
exported empty and returned filled with foreign products, including
shooks when returned as barrels or boxes; also quicksilver flasks or
bottles, of either domestic or foreign manufacture, which shall have
been actually exported from the United States; but proof of the iden-

Proof of identity,

tity of such articles shall be made, under general regulations to be prescribed by the Secretary of the Treasury, but the exemption of bags
from duty shall apply only to such domestic bags as may be imported
by the exporter thereof, and if any such articles are subject to internal
tax at the time of exportation such tax shall be proved to have been
paid before exportation and not refunded: Provided, That this para- Provisos.
Payment of duties.
graph shall not apply to any article upon which an allowance of draw-

yment

ties

back has been made, the reimportation of which is hereby prohibited
except upon payment of duties equal to the drawbacks allowed; or to
any article manufactured in bonded warehouse and exported under
any provision of law: And provided further, That when manufactured

tobacco which has been exported without payment of internal-revenue
tax shall be reiniported it shall be retained in the custody of the collector of customs until internal-revenue stamps in payment of the legal
duties shall be placed thereon.
388. Asbestos, unmanufactured.
389. Ashes, wood and lye of, and beet-root ashes.
390. Asphaltum and bitumen, crude or dried, but not otherwise
manipulated or treated.
391. Asafetida.
392½. Bagging for cotton, gunny cloth, and all similar material suit-

able for covering cotton, composed in whole or in part of hemp, flax,
jute, or jute butts.

Manufactured tobacco.

Cotton bagging.

538
FreelistContinued.

Binding twine.

Boos, etc.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

1894.

393. Balm of Gilead.

394. Barks, cinchona or other, from which quinine may be extracted.
395. Baryta, carbonate of, or witherite, and baryta, sulphate of, or
barytes, unmanufactured, including barytes earth.
396. Bauxite, or beauxite.
397. Beeswax.
398. Bells, broken, and bell metal broken and fit only to be remanufactured.
. 399. All binding twine manufactured in whole or in part from New
Zealand hemp, istle or Tampico fiber, sisal grass, or sunn, of single ply
and measuring not exceeding six hundred feet to the pound, and manila
twine not exceeding six hundred and fifty feet to the pound.
400. Bird skins, prepared for preservation, but not further advanced
in manufacture.
401. Birds and land and water fowls.
402. Bismuth.
403. Bladders, and all integuments of animals, and fish sounds or
bladders, crude, salted for preservation, and unmanufactured, not specially provided for in this Act.
404. Blood, dried.
405. Blue vitriol, or sulphate of copper.
406. Bologna sausages.
407. Bolting cloths, especially for milling purposes, but not suitable
for the manufacture of wearing apparel.
408. Bones, crude, or not burned, calcined, ground, steamed, or otherwise manufactured, and bone dust or animal carbon, and bone ash, fit
only for fertilizing purposes.
410. Books, engravings, photographs, bound, or unbound, etchings,

music, maps, and charts, which shall have been printed more than
twenty years at the date of importation, and all hydrographic charts, and
scientific books and periodicals devoted to original scientific research,
and publications issued for their subscribers by scientific and literary
associations or academies, or publications of individuals for gratuitous
private circulation and public documents issued by foreign Governments.
411. Books and pamphlets printed exclusively in languages other
than English; also books and music, in raised print, used exclusively
by the blind.
412. Books, engravings, photographs, etchings, bound or unbound,
maps and charts imported by authority or for the use of the United
States or for the use of the Library of Congress.
413. Books, maps, music, lithographic prints, and charts, specially
imported, not more than two copies in any one invoice, in good faith,
for the use of any society incorporated or established for educational,
philosophical, literary, or religious purposes, or for the encouragement
of the fine arts, or for the use or by order of any college, academy, school,
or seminary of learning in the U nited States, or any State or public
library, subject to such regulations as the Secretary of the Treasury
shall prescribe.
414. Books, libraries, usual furniture, and similar household effects
of persons or families from foreign countries, if actually used abroad
by them not less than one year, and not intended for any other person
or persons, nor for sale.
416. Brazil paste.
417. Braids, plaits, laces, and similar manufactures composed of
straw, chip, grass, palm leaf, willow, osier, or rattan, suitable for making or ornamenting hats, bonnets, and hoods.
418. Brazilian pebble, unwrought or unnanufactured.
419. Breccia, in block or slabs.
420. Bristles, crude, not sorted, bunched, or prepared.
421. Bromine.
422. Broom corn.

FIFTY-THIRD CONGRES.

I.
SESS. 11.

349.

1894.

423. Bullion, gold or silver.
424. Burgundy pitch.

Freelist-Co ntinued.

424j. Burlaps, and bags for grain made of burlaps.
425. Cabbages.
426. Old coins and medals, and other antiquities, but the term
"antiquities" as used in this Act shall include only such articles as
are suitable for souvenirs or cabinet collections, and which shall have
been produced at any period prior to the year seventeen hundred.
427. Cadmium.
428. Calamine.
429. Camphor, crude.
430. Castor or castoreum.
431. Catgut, whipgut, or wormgut, unmanufactured, or not further
manufactured than in strings or cords.
432. Cerium.
433. Chalk, unmanufactured.
434. Charcoal.
435. Chicory root, raw, dried, or undried, but unground.
436. Cider.
437. Civet, crude.
438. Chromate of iron or chromic ore.
439. Clay-Common blue clay in casks suitable for the manufacture
of crucibles.
441. Coal, anthracite, and coal stores of American vessels, but none
shall be unloaded.
443. Coal tar, crude, and all preparations except medicinal coal-tar
preparations and products of coal tar, not colors or dyes, not specially
provided for in this Act.
444. Cobalt and cobalt ore.
445. Cocculus indicus.

446. Cochineal.
447. Cocoa, or cacao, crude, leaves, and shells of.
448. Coffee.
449. Coins, gold, silver, and copper.
450. Coir, and coir yarn.
451. Copper imported in the form of ores.
452. Old copper, fit only for manufacture, clipping from new copper,
and all composition metal of which copper is a component material of
chief value not specially provided for in this Act.
453. Copper, regulus of, and black or coarse copper, and copper
cement.
454. Copper in plates, bars, ingots, or pigs, and other forms, not
manufactured, not specially provided for in this Act.
455. Copperas, or sulphate of iron.
456. Coral, marine, uncut, and unmanufactured.
457. Cork wood or cork bark, unmanufactured.
458. Cotton, and cotton waste or flocks.
459. Cotton ties of iron or steel cut to lengths, punched or not
punched, with or without buckles, for baling cotton.
460. Cryolite, or kryolith.
461. Cudbear.
462. Curling stones, or quoits, and curling-stone handles.
463. Curry, and curry powder.
464. Cutch.
465. Cuttlefish bone.
466. Dandelion roots, raw, dried, or undried, but unground.
467. Diamonds; miners', glaziers', and engravers' diamonds not set,
and diamond dust or bort, and jewels to be used m the manufacture of
watches or clocks.
468. Divi-divi.
469. Dragon's blood.

Cotton ties.

Diamonds.

FIFTY-THIRD CONGRESS.
Freelist-Continued.

Provio.
eludamebirda

egg'

Fish.

Fruits and nuts.

SESS. II.

CH. 349.

1894.

470. Drugs, such asbarks,beans, berries, balsams, bud s, bulbs,bulbous

roots, excrescences, fruits, flowers, dried fibers, dried insects, grains,
gums and gum resin, herbs, leaves, lichens, mosses, nuts, roots and
stems, spices, vegetables, seeds aromatic, seeds of morbid growth, weeds,
and woodsused expressly for dyeing; any of the foregoing drugs which
are not edible, and which have not been advanced in value or condition
by refining or grinding, or by other process of manufacture, and not
specially provided for in this Act.
471. Eggs of birds, fish, and insects : Provided, however, That this
shall not be held to include the eggs of game birds the importation
of which is prohibited except specimens for scientific collections.
472. Emery ore.
473. Ergot.
474. Common palm leaf fans, and palm leaf unmanufactured.
475. Farina.
476. Fashion plates, engraved on steel or copper or on wood, colored
or plain.
477. Feathers and downs for beds, and feathers and downs of all
kinds, crude or not dressed, colored, or manufactured, not specially
provided for in this Act.
478. Feldspar.
479. Felt, adhesive, for sheathing vessels.
480. Fibrin, in all forms.
481. Fish, frozen or packed in ice fresh.
482. Fish for bait.
483. Fish skins.
484. Flint, flints, and ground flint stones.
485. Floor matting manufactured from round or split straw, including what is commonly known as Chinese matting.
486. Fossils.
487. Fruit plants, tropical and semitropical, for the purpose of propagation or cultivation.
FRUITS AND NUTS:

489. Fruits, green, ripe, or dried not specially provided for in this Act.
490. Tamarinds.
491. Brazil nuts, cream nuts, palm nuts, and palm-nut kernels not
otherwise provided for.
492. Furs, undressed; dressed fur pieces suitable only for use in the
manufacture of hatter's fur.
493. Fur skins of all kinds not dressed in any manner.
494. Ganbier.
495. Glass, broken, and old glass, which can not be cut for use, and
fit only to be remanufactured.
49(i Glass plates or disks, rough-cut or unwrought, for use in the
manufacture of optical instrumnents, spectacles, and eyeglasses, and
Priio. k
assi"ss.

suitable only for such use: Provided, however, That such disks exceeding eight inches in diameter may be polished sufficiently to enable the

character of the glass to be determined.
GRASSES AND FIBERS:

497. Istle or Tampico fiber,jute, jute butts, manila, sisal grass, sunn,
flax straw, flax not hackled, tow of flax or hemp, hemp not
hackled, hemp, flax, jute, and tow wastes, and all other textile
grasses or fibrous vegetable substances, unmanufactured or
undressed, not specially provided for in this Act.
498. Gold-beaters' molds and gold-beaters' skins.
499. Grease and oils, including cod oil, such as are commonly used
in soap-making or in wire drawing, or for staffing or dressing leather,
and which are fit only for such uses, not specially provided for in this
Act.
500. Guano, manures, and all substances expressly used for manure.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

1894.

501. Gunny bags and gunny cloths, old or refuse, fit only for remanufacture.
503. Gutta-percha, crude.
504. Hair of horse, cattle, and other animals, cleaned or uncleaned,
drawn or undrawn, not specially provided for in this Act; and human
hair, raw, uncleaned, and not drawn.
505. Hides and skins, raw or uncured, whether dry, salted, or pickled.
506. Hide cuttings, raw, with or without hair, and all other glue
stock.
507. Hide rope.
508. Hones and whetstones.
509. Hoofs, unmanufactured.
510. Hop roots for cultivation.
511. Horns, and parts of, unmanufactured, including horn strips and
tips.
512. Ice.
513. India rubber, crude, and milk of, and old scrap or refuse India
rubber, which has been worn out by use and is fit only for remanufacture.
514. Indigo, and extracts or pastes of, and carmines.
515. Iodine, crude, and resublimed.
516. Ipecac.
517. Iridium.
519. Ivory, sawed or cut into logs, but not otherwise manufactured,
and vegetable ivory.
520. Jalap.
521. Jet, unmanufactured.
522. Joss stick, or Joss light.
523. Junk, old.
524. Kelp.
525. Kieserite.
526. Kyanite, or cyanite, and kainite.
527. Lac-dye, crude, seed, button, stick, and shell.
528. Lac spirits.
529. Lactarine.
531. Lava, unmanufactured.
532. Leeches.
533. Lemon juice, lime juice, and sour-orange juice.
534. Licorice root, unground.
535. Lifeboats and life-saving apparatus specially imported by societies incorporated or established to encourage the saving of human life.
536. Lime, citrate of.
537. Lime, chloride of, or bleaching powder.
538. Lithographic stones not engraved.
539. Litmus, prepared or not prepared.
540. Loadstones.
541. Madder and munjeet, or Indian madder, ground or prepared, and
all extracts of.
542. Magnesia, sulphate of, or Epsom salts.
543. Magnesite, or native mineral carbonate of magnesia.
544. Magnesium.
545. Magnets.
546. Manganese, oxide and ore of.
547. Manna.
548. Manuscripts.
549. Marrow, crude.
550. Marsh mallows.
551. Medals of gold, silver, or copper, and other metallic articles
manufactured as trophies or prizes, and actually received or bestowed
and accepted as honorary distinctions.
553. Meerschaum, crude or unmanufactured.
554. Milk, fresh.

Freelist-Continued.

Hides and skins.

FIFTY-THIRD CONGRESS.
Freelist-Continued.

Molasses.

Ois.

Petrsolelmfromcouo
try imposing duty.

Paintings. etc.
Dennitions.

SESSI. II.

. 349.

1894.

555. Mineral waters, all not artificial, and mineral salts of the same,
obtained by evaporation, when accompanied by duly authenticated

certificate, showing that they are in no way artificially prepared, and
are the product of a designated mineral spring; lemonade, soda-water,
and all similar waters.
556. Minerals, crude, or not advanced in value or condition by
refining or grinding, or by other process of manufacture, not specially
provided for in this Act.
557. Models of inventions and of other improvements in the arts,
including patterns for machinery, but no article shall be deemed a
model or pattern which can be fitted for use otherwise.
557j. Molasses testing not above forty degrees polariscope test, and
containing twenty per centum or less of moisture.
558. Moss, seaweeds, and vegetable substances, crude or unmanufactured, not otherwise specially provided for in this Act.
559. Musk, crude, in natural pods.
560. Myrobolan.
561. Needles, hand-sewing and darning.
562. Newspapers and periodicals; but the term "periodicals" as
herein used shall be understood to embrace only unbound or papercovered publications, containing current literatureof the day and issued
regularly at stated periods, as weekly, monthly, or quarterly.
564. Nux vomica.
565. Oakum.
566. Ocher and ochery earths, sienna and sienna earths, umber and
umber earths, not specially provided for in this Act, dry.
567. Oil cake.
568. OILS: Almond, amber, crude and rectified ambergris, anise or
anise seed, aniline, aspic or spike lavender, bergamot, cajeput, caraway, cassia, cinnamon, cedrat, chamomile, citronella or lemon grass,
civet, cotton seed, croton, fennel, Jasmine or Jasimine, Juglandium,
Juniper, lavender, lemon, limes, mace, neroli or orange flower, eufleurage grease, nut oil or oil of nuts not otherwise specially provided for
in this Act, orange oil, olive oil for manufacturing or mechanical purposes unfit for eating and not otherwise provided for in this Act, ottar
of roses, palm and cocoanut, rosemary or anthoss, sesame or sesamum
seed or bean, thyme, origanum red or white, valerian; and also spermaceti, whale, and other fish oils of American fisheries, and all fish
and other products, of such fisheries; petroleum, crude or refined:
Provided, That if there be imported into the United States crude

petroleum, or the products of crude petroleum produced in any country
which imposes a duty on petroleum or its products exported from the
United States, there shall be levied, paid and collected upon said crude
petroleum or its products so imported, forty per centum ad valorem.
569. Opium, crude or unmanufactured, and not adulterated, containing nine per ceutum and over of morphia.
570. Orange and lemon peel, not preserved, candied, or otherwise
prepared.
571. Orchil, or orchil liquid.
573. Ores, of gold, silver, and nickel, and nickel matte.
574. Osmium.
575. Paintings,

in oil or water colors, original drawings and sketches,

and artists' proofs of etchings and engravings,
and statuary, not otherL
wise provided for in this Act, but the term

' statuary" as herein used

shall be understood to include only professional productions, whether
round or in relief, in marble, stone, alabaster, wood, or metal, of a
statuary or sculptor, and the word "painting," as used in this Act,
shall not be understood to include such as are made wholly or in part
by stenciling or other mechanical process.
576. Palladium.
577. Paper stock, crude, of every description, including all grasses,
fibers, rags, waste, shavings, clippings, old paper, rope ends, waste

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

543

1894.

rope, waste bagging, old or refused gunny bags or gunny cloth, and Freelist-Continued.

poplar
578.
579.
580.
581.

or other woods, fit only to be converted into paper.
Paraffine.
Parchment and vellum.
Pearl, mother of, not sawed or cut, or otherwise manufactured.
Pease, green, in bulk or in barrels, sacks, or similar packages.

582. Peltries and other usual goods and effects of Indians passing or

Peltries, etc., of Ind-

repassing the boundary line of the United States, under such regula- "ans.
tions as the Secretary of the Treasury may prescribe: Provided, That Provio.
this exemption shall not apply to goods in bales or other packages usuaplbales'ely to

unusual among Indians.
583. Personal and household effects not merchandise of citizens of
the United States dying in foreign countries.
584. Pewter and britannia metal, old, and fit only to be re-manufactured.
585. Philosophical and scientific apparatus, utensils, instruments and
preparations, including bottles and boxes containing the same; statuary, casts of marble, bronze, alabaster, or plaster of Paris; paintings,
drawings, and etchings, specially imported in good faith for the use of
any society or institution incorporated or established for religious,
philosophical, educational, scientific, or literary purposes, or for encouragement of the fine arts, and not intended for sale.
586. Phosphates, crude or native.
587. Plants, trees, shrubs, and vines of all kinds commonly known
as nursery stock, not specially provided for in this Act.
588. Plaster of Paris and sulphate of lime, unground.
589. Platina, in ingots, bars, sheets, and wire.
590. Platinum, unmanufactured, and vases, retorts, and other apparatus, vessels, and parts thereof composed of platinum, adapted for
chemical uses.
591. Plows, tooth and disk harrows, harvesters, reapers, agricultural mAgncultural imple-

men
drills, and planters, mowers, horserakes, cultivators, threshing machines and cotton gins: Provided, That all articles mentioned in this Provrio.
paragraph if imported from a country which lays an import duty on tries imposing duties.
like articles imported from the United States, shall be subject to the
duties existing prior to the passage of this Act.
592. Plumbago.
593. Plush, black, known commercially as hatters' plush, composed
of silk, or of silk and cotton, and used exclusively for making men's
hats.
594. Polishing-stones, and burnishing-stones.
Potash.
595. Potash, crude, carbonate of, or "black salts." Caustic potashl
or hydrate of, including refined in sticks or rolls. Nitrate of potash,
or saltpeter, crude. Sulphate of potash, crude or refined. Chlorate
of potash. Muriate of potash.
na l

596. Professional books, implements, instruments, and tools of trade, eProf"esso

occupation, or employment, in the actual possession at the time of persons arriving in the United States; but this exemption shall not be
construed to include machinery or other articles imported for use in
any manufacturing establishment, or for any other person or persons,

books,

or for sale, nor shall it be construed to include theatrical scenery,

Theatricaleffects.

discretion extend such period for a further term of six months in case

ing term.

properties, and apparel, but such articles brought by proprietors or
managers of theatrical exhibitions arriving from abroad for temporary
use by them in such exhibitions and not for any other person and not
for sale and which have been used by them abroad shall be admitted
free of duty under such regulations as the Secretary of the Treasury
may prescribe; but bonds shall be given for the payment to the United Bonds.
States of such duties as may be imposed by law upon any and all
such articles as shall not be exported within six months after such importation: Provided, That the Secretary of the Treasury may in his Proso. t
application shall be made therefor.

544

FIFTY-THIRD CONGRESS.

Freelist-Contiiaed

Begaia, etc.

Salt,

etc.

SEss. II.

CH. 349.

1894.

.597. Pulu.

598. Pumice.
600. Quills, prepared or unprepared, but not made up into complete
articles.
601. Quinia, sulphate of, and all alkaloids or salts of cinchona bark.
602. Rags, not otherwise specially provided for in this Act.

603. Regalia and gems, statues, statuary, and specimens or casts of

sculpture where specially imported in good faith for the use of any
society incorporated or established solely for educational, philosophical,
literary, or religious purposes, or for the encouragement of fine arts, or
for the use or by order of any college, academy, school, seminary of
learning, or public library in the United States; but the term "regalia "
as herein used shall be held to embrace only such insignia of rank or
office or emblems, as may be worn upon the person or borne in the
hand during public exercises of the society or institution, and shall
not include articles of furniture or fixtures, or of regular wearing
apparel, nor personal property of individuals.
604. Rennets, raw or prepared.
605. Saffron and safflower, and extract of, and saffron cake.
606. Sago, crude, and sago flour.
607. Salacine.
608. Salt in bulk, and salt in bags, sacks, barrels, or other packages,

but the coverings shall pay the same rate of duty as if imported separately: Provided, That if salt is imported from any country whether
Provro.
independent or a dependency which imposes a duty upon salt exported
duty.
iries PipoIsin
vol. a6 ,p. 58.
from the United States, then there shall be levied, paid, and collected

upon such salt the rate of duty existing prior to the passage of this
Act.
609. Sauerkraut.
610. Sausage skins.
611. Seeds; anise, canary, caraway, cardamom, coriander, cotton,
croton, cummin, fennel, fenugreek, hemp, hoarhound, mustard, rape,
Saint John's bread or bene, sugar beet, mangel-wurzel, sorghum or
sugar cane for seed, and all flower and grass seed; bulbs and roots, not
edible; all the foregoing not specially provided for in this Act.
612. Selep, or saloup.
613. Shells of all kinds, not cut, ground, or otherwise manufactured.
614. Shotgun barrels, forged, rough bored.
615. Shrimps, and other shellfish, canned or otherwise.
616. Silk, raw, or as reeled from the cocoon, but not doubled, twisted,
nor advanced in manufacture in any way.
617. Silk cocoons and silk waste.
618. Silk worm's eggs.
619. Skeletons and other preparations of anatomy.
620. Snails.
621. Soda. nitrate of, or cubic nitrate, and chlorate of.
622. Sulphate of Soda, or salt cake, or niter cake.
623. Sodium.
624. Sparterre, suitable for making or ornamenting hats.
625. Specimens of natural history, botany, and mineralogy, when
imported for cabinets or as objects of science, and not for sale.
Spices.

SPICES:

626.
627.
628.
629.
630.
631.
632.
633.
635.

Cassia, cassia vera, and cassia buds, unground.
Cinnamon, and chips of, unground.
Cloves and clove stems, unground.
Ginger-root, unground and not preserved or candied.
Mace.
Nutmegs.
Pepper, black or white, unground.
Pimento, unground.
Spunk.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

545

1894.

636. Spurs and stilts used in the manufacture of earthen, porcelain, Freelist-Continued.

and stone ware.
6364. Stamps: Foreign postage or revenue stamps, canceled oruncanceled.
638. Stone and sand: Burr stone in blocks, rough or manufactured,
or bound up into millstones; cliff stone, unmanufactured; pumice stone,
rotten stone, and sand, crude or manufactured.
639. Storax or styrax.
640. Strontia, oxide of, and protoxide of strontian, and strontianite,
or mineral carbonate of strontia.
642. Sulphur, lac or precipitated, and sulphur or brimstone, crude,
in bulk, sulphur ore, as pyrites, or sulphuret of iron in its natural state,
containing in excess of twenty-five per centum of sulphur, and sulphur
not otherwise provided for.
643. Sulphuric acid: Provided, That upon sulphuric acid imported
from any country, whether independent or a dependency, which imposes
a duty upon sulphuric acid exported from the United States, there shall

be levied, and collected the rate of duty existing prior to the passage
of this Act.
644. Sweepings of silver and gold.
645. Tallow and wool grease, including that known commercially as
degras or brown wool grease.
646. Tapioca, cassava or cassady.
647. Tar and pitch of wood, and pitch of coal tar.
648. Tea and tea plants.
650. Teeth, natural, or unmanufactured.
651. Terra alba.
652. Terra japonica.
653. Tin ore, cassiterite or black oxide of tin, and tin in bars, blocks,
pigs, or grain or granulated.
654. Tinsel wire, lame, or lahn.
655. Tobacco stems.
656. Tonquin, tonqua, or tonka beans.
657. Tripoli.
658: Turmeric.
659. Turpentine, Venice.
660. Turpentine, spirits of.
661. Turtles.
662. Types, old, and fit only to be remanufactured.
663. Uranium, oxide and salts of.
664. Vaccine virus.
665. Valonia.
666. Verdigris, or subacetate of copper.
667. Wafers, unmedicated, and not edible.
668. Wax, vegetable or mineral.
669. Wearing apparel and other personal effects (not merchandise)

of persons arriving in the United States; but this exemption shall
not be held to include articles not actually in use and necessary and
appropriate for the use of such persons for the purposes of their journey
and present comfort and convenience, or which are intended for any
other person or persons, or for sale.
671. Whalebone, unmanufactured.
WOOD:
672. Logs, and round unmanufactured timber not specially enumerated or provided for in this Act.
673. Firewood, handle bolts, heading bolts, stave bolts, and shingle
bolts, hop poles, fence posts, railroad ties, ship timber, and
ship planking, not specially provided for in this Act.
674. Timber, hewn and sawed, and timber used for spars and in
building wharves.
675. Timber, squared or sided.
STAT-VOL XXVIII-

ulphuric acid.
Promountries imposing import duty.
p
567.

earig apparel.

Wood.

546
reelist-Continued.

FIFTY-THIRD CONGRESS.

Prono.

wool.

Works of art.

CH. 349. 1894.

676. Sawed boards, plank, deals, and other lumber, rough or dressed,

677.
678..
679.

posing duties.

SESS. II.

680.
681.
682.
683.

except boards, plank, deals and other lumber of cedar, lignum
vit.e, lancewood, ebony, box, granadilla, mahogany, rosewood,
satinwood, and all other cabinet woods.
Pine clapboards.
Spruce clapboards.
Hubs for wheels, posts, last blocks, wagon blocks, oar blocks,
gun blocks, heading, and all like blocks or sticks, rough hewn
or sawed only.
Laths.
Pickets and palings.
Shingles.
Staves of wood of all kinds, wood unmanufactured: Provided,
That all of the articles mentioned in paragraphs six hundred

and seventy-two to six hundred and eighty-three, inclusive,
when imported from any country which lays an export duty or
imposes discriminating stumpage dues on any of them, shall
be subject to the duties existing prior to the passage of this
Act.
684. Woods, namely, cedar, lignum-vitie, lancewood, ebony, box,
granadilla, mahogany, rosewood, satinwood, and all forms of
cabinet woods, in the log, rough or hewn; bamboo and rattan
unmanufactured; briar root or briar wood, and similar wood
unmanufactured, or not further manufactured than cut into
blocks suitable for the articles into which they are intended
to be converted; bamboo, reeds, and sticks of partridge, hair
wood, pimento, orange, myrtle, and other woods, not otherwise
specially provided for in this Act, in the rough, or not further
manufactured than cut into lengths suitable for sticks for
umbrellas, parasols, sunshades, whips, or walking canes; and
India malacca joints, not further manufactured than cut into
suitable lengths for the manufactures into which they are
intended to be converted.
685. All wool of the sheep, hair of the camel, goat, alpaca, and other
like animals, and all wool and hair on the skin, noils, yarn waste, card
waste, bur waste, slubbing waste, roving waste, ring waste, and all
waste, or rags composed wholly or in part of wool, all the foregoing not
otherwise herein provided for
686. Works of art, the production of American artists residing tem-

porarily abroad, or other works of art, including pictorial paintings on
glass, imported expressly for presentation to a national institution, or
to any State or municipal corporation, or incorporated religious society,
college, or other public institution, including stained or painted window
glass or stained or painted glass windows; but such exemption shall be
subject to such regulations as the Secretary of the Treasury may prescribe.
Exhibitions.

fonds.
P n

-om
o.

Extending time.

687. Works of art, drawings, engravings, photographic pictures, and

philosophical and scientific apparatus brought by professional artists,
lecturers, or scientists arriving from abroad for use by them temporarily for exhibition and in illustration, promotion, and encouragement
of art, science, or industry in the United States, and not for sale, and
photographic pictures, imported for exhibition by any association established in good faith and duly authorized under the laws of the United
States, or of any State, expressly and solely for the promotion and
encouragement of science, art, or industry, and not intended for sale
shall be admitted free of duty, under such regulations as the Secretary
of the Treasury shall prescribe; but bonds shall be given for the payment to the United States of such duties as may be imposed by law
upon any and all such articles as shall not be exported within six
months after such importation: Provided, That the Secretary of the
Treasury may, in his discretion, extend such period for a further term

of six months in cases where applications therefor shall be made.

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

1894.

688. Works of art, collections in illustration of the progress of the
arts, science, or manufactures, photographs, works in terra cotta,

547
Free list-Continued.

Permanent exhibi-

parian, pottery, or porcelain, and artistic copies of antiquities in metal tion s.
or other material, hereafter imported in good faith for permanent exhibition at a fixed place by any society or institution established for the
encouragement of the arts or of science, and all like articles imported
in good faith by any society or association for the purpose of erecting
a public monument, and not intended for sale, nor for any other purpose than herein expressed; but bonds shall be given under such rules Bonds.
and regulations as the Secretary of the Treasury may prescribe, for the
payment of lawful duties which may accrue should any of the articles
aforesaid be sold, transferred, or used contrary to this provision, and
such articles shall be subject, at any time, to examination and inspection by the proper officers of the customs: Provided, That the privileges of this and the preceding section shall not be allowed to associa-

tions or corporations engaged in or connected with business of a private
or commercial character.
689. Yams.
690. Zaffer.

Proviso.

Catmoer'Tia as8 oci.

SEC. 3. That there shall be levied, collected, and paid on the impor- Dutyorrawarticles,
tation of all raw or unmanufactured articles, not enumerated or pro- etcs"specfi.ed.49.
not

vided for in this Act, a duty of ten per centum ad valorem; and on all
articles manufactured, in whole or in part, not provided for in this Act,

a duty of twenty per centum ad valorem.
SEC. 4. That each and everyimported article, not enumerated in this
Act, which is similar, either in material, quality, texture, or the use to
which it may be applied, to any article enumerated in this Act as

Manufactures.
Nonenumerated to
artciles. o
imiar
45

R..,sec.2499, p.

chargeable with duty shall pay the same rate of duty which is levied
on the enumerated article which it most resembles in any of the particulars before mentioned; and if any nonenumerated article equally Resembling
resembles two or more enumerated articles on which different rates of etch artices
duty are chargeable there shall be levied on such nonenumerated article the same rate of duty as is chargeable on the article which it
resembles paying the highest rate of duty; and on articles not enumer-

two,

to pay

ated, manufactured of two or more materials, the duty shall be assessed

of two or more ma-

words "component material of chief value," wherever used in this Act,
shall be held to mean that component material which shall exceed in

"Component matece
ue

at the highest rate at which the same would be chargeable if com- teo i al .
posed wholly of the component material thereof of chief value; and the
value any other single component material of the article; and the value
of each component material shall be determined by the ascertained
value ofsuch material in its condition as found in the article. If two or
more rates of duty shall be applicable to any imported article it shall
pay duty at the highest of such rates
SEC. 5. That all articles of foreign manufacture, such as are usually
or ordinarily marked, stamped, branded, or labeled, and all packages
containing such or other imported articles, shall, respectively, be plainly
marked, stamped, branded, or labeled in legible English words, so as
to indicate the country of their origin and the quantity of their contents; and until so marked, stamped, branded, or labeled they shall not
be delivered to the importer should any article of imported merchan-

Country of orig
and quantity
marked.

Corrections.

dise be marked, stamped, branded, or labeled so as to indicate a quantity, number, or measurement in excess of the quantity, number, or
measurement actually contained in such article, no delivery of the
same shall be made to the importer until the mark, stamp, brand, or
label, as the case may be, shall be changed so as to conform to the
facts of the case.
Articles simulating
SEC. 6. That no article of imported merchandise which shall copy or domestictrade-marks~
simulate the name or trade-mark of any domestic manufacture or man- etc. not

ufacturer shall be admitted to entry at any custom-house of the United
States. And in order to aid the officers of the customs in enforcing
this prohibition any domestic manufacturer who has adopted trade-

admitted.

548

FIFTY-THIRD CONGRESS.

Record of trade-

marks,

Admission of matefor foreign traide.

RS.,sec.2513,p.

amended,

491

SESS. II. CH. 349.

1894.

marks may require his name and residence and a description of his

trade-marks to be recorded in books which shall be kept for that purpose in the Department of the Treasury under such regulations as the
Secretaryof the Treasury shall prescribe, and may furnish to the Department facsimiles of such trade-marks; and thereupon the Secretary of
the Treasury shall cause one or more copies of the same to be transmitted to each collector or other proper officer of the customs.

SEC. 7. That all materials of foreign production which may be necessary for the construction of vessels built in the United States for foreign
, account and ownership or for the purpose of being employed in the

foreign trade including the trade between the Atlantic and Pacific
ports of the United States, and all such materials necessary for the
building of their machinery, and all articles necessary for their outfit
and equipment, after the passage of this Act, may be imported in bond
under such regulations as the Secretary of the Treasury may prescribe;
and upon proof that such materials have been used for such purposes
no duties shall be paid thereon. But vessels receiving the benefit of
this section shall not be allowed to engage in the coastwise trade of the
United States more than two months in any one year except upon the
payment to the United States of the duties of which a rebate is herein

allowed: Provided, That vessels built in the United States for foreign
rovi o.
Freeign vesselw'o account and ownership shall not be allowed to engage in the coastwise
trade.
trade of the United States.
Admission free of SEC. 8. That all articles of foreign production needed for the repair
of American vessels engaged in foreign trade, including the trade
artielestoerairhips
Rs.,ee.254,p.41, between the Atlantic and Pacific ports of the United States, may be
amended.
Bondedmanufactur-

ing warehouse.

Prtiowo.

Bond.

withdrawn from bonded warehouses free of duty, under such regulations as the Secretary of the Treasury may prescribe.
SEC. 9. That all articles manufactured in whole or in part of imported
materials, or of materials subject to internal-revenue tax, and intended

for exportation without being charged with duty and without having
an internal-revenue stamp affixed thereto shall, under such regulations
as the Secretary of the Treasury may prescribe, in order to be so manufactured and exported be made and manufactured in bonded warehouses similar to those known and designated in Treasury Regulations
as bonded warehouses, class six: Provided, That the manufacturer of
such articles shall first give satisfactory bonds for the faithful observance of all the provisions of law and of such regulations as shall be

Spirits net permit- prescribed by the Secretary of the Treasury: Provided further, That
ted.

the manufacture of distilled spirits from grain, starch, molasses or
sugar, including all dilutions or mixtures of them or either of them,
shall not be permitted in such manufacturing warehouses.

Exemption from tax
Whenever goods manufat'tured in any bonded warehouse established
onexportations.
under the provisions of the preceding paragraph shall be exported

directly therefrom or shall be duly laden for transportation and immediate exportation under the supervision of the proper officer who shall
be duly designated for that purpose, such goods shall be exempt from
duty and from the requirements relating to revenue stamps.
al

Transfer of materiAny materials used in the manufacture of such goods, and any packto warehouse,
ages, coverings, vessels, brands, and labels used in putting up the

same may, under the regulations of the Secretary of the Treasury, be
conveyed without the payment of revenue tax or dutyinto anybonded
manufacturing warehouse, and imported goods may, under the aforesaid regulations, be transferred without the exaction of duty from any
Machinery, etc., ex- bonded warehouse into any bonded manufacturing warehouse; but
eluded.

this privilege shall not be held to apply to implements, machinery, or
apparatus to be used in the construction or repair of any bonded manufacturing warehouse or for the prosecution of the business carried on
therein.

SpelTisnion of ar ti
No articles or materials received into such bonded manufacturing
r
warehouse shall be withdrawn or removed therefrom except for direct

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

549

1894.

shipment and exportation or for transportation and immediate exportation in bond under the supervision of the officer duly designated therefor by the collector of the port, who shall certify to such shipment and
exportation, or ladening for transportation, as the case may be, describing the articles by their mark or otherwise, the quantity, the date of
exportation, and the name of the vessel. All labor performed and
services rendered under these provisions shall be under the supervision
of a duly designated officer of the customs and at the expense of the
manufacturer.
A careful account shall be kept by the collector of all merchandise

delivered by him to any bonded manufacturing warehouse, and a sworn
monthly return, verified by the customs officers in charge, shall be made
by the manufacturers containing a detailed statement of all imported
merchandise used by him in the manufacture of exported articles.

and re-

Accounts
t

Before commencing business the proprietor of any manufacturing Statement of mannetc.
warehouse shall file with the Secretary of the Treasury a list of all the f

articles intended to be manufactured in such warehouse and state the
formula of manufacture and the names and quantities of the ingredients
to be used therein.
Articles manufactured under these provisions may be withdrawn Transfer for exporunder such regulations as the Secretary of the Treasury may prescribe ton
for transportation and delivery into any bonded warehouse at an exterior port for the sole purpose of immediate export therefrom.
The provisions of Revised Statutes thirty-four -hundred and thirty- Regulations.
R. S., sec. 3433, p.
three shall, so far as may be practicable, apply to any bonded manu- 676.

facturing warehouse established under this Act and to the merchandise
conveyed therein.
SEC. 10. That all persons are prohibited from importing into the

Importing

obscene

United States from any foreign country any obscene book, pamphlet, et., prohibited.
p 6
paper, writing, advertisement, circular, print, picture, drawing, or other Vo. 26' .14
representation, figure, or image on or of paper or other material, or any
cast, instrument, or other article of an immoral nature, or any drug or
medicine, or any article whatever for the prevention of conception or
for causing unlawful abortion, or any lottery ticket or any advertisement of any lottery. No such articles, whether imported separately or
contained in packages with other goods entitled to entry, shall be
admitted to entry; and all such articles shall be proceeded against,
seized, and forfeited by due course of law. All such prohibited articles eDetentionofprobib.
and the package in which they are contained in the course of importa-

it d goods.

tion shall be detained by the officer of customs, and proceedings taken
against the same as hereinafter prescribed, unless it appears to the satisfaction of the collector of customs that the obscene articles contained
in the package were inclosed therein without the knowledge or consent
of the importer, owner, agent, or consignee: Provided, That the drugs Proviso.
a
hereinbetfre mentioned, when imported in bulk and not put up for any Drug i
of the purposes hereinbefore specified, are excepted from the operation
of this section.
SEC. 11. That whoever, being an officer, agent, or employee of the
Government of the United States, shall knowingly aid or abet any

bulk

Penalty to officer,
dngvlat

person engaged in any violation of any of the provisions of law prohibiting importing, advertising, dealing in, exhibiting,

or sending or

receiving by mail obscene or indecent publications or representations,
or means for preventing conception or procuring abortion, or other
articles of indecent or immoral use or tendency, shall be deemed guilty
of a misdemeanor, and shall for every offense be punishable by a fine
of not more than five thousand dollars, or by imprisonment at hard
labor for not more than ten years, or both.
SEC. 12. That any judge of any district or circuit court of the United
States, within the proper district, before whom complaint in writing of

any violation of the two preceding sections is made, to the satisfaction
of such judge, and founded on knowledge or belief, and if upon belief,

Pzroeedings

for

FIFTY-THIRD CONGRESS.

Ss.

II.

CH. 349.

1894.

setting forth the grounds of such belief, and supported by oath or
affirmation of the complainant, may issue, conformably to the Constitution, a warrant directed to the marshal or any deputy marshal in the
proper district, directing him to search for, seize, and take possession
of any such article or thing mentioned in the two preceding sections,
and to make due and immediate return thereof to the end that the same
may be condemned and destroyed by proceedings, which shall be conducted in the same manner as other proceedings in the case of municipal
seizure, and with the same right of appeal or writ of error.

Machinery for reSEC. 13. That machinery for repair may be imported into the United
pli^gdutdwitho49 0 States without payment of duty, under bond, to be given in double
S., sec.2511, . . the appraised value thereof, to be withdrawn and exported after said

machinery shall have been repaired; and the Secretary of the Treasury
is authorized and directed to prescribe such rules and regulations as
may be necessary to protect the revenue against fraud and secure the
identity and character 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 limiting all bonds to
a period of time of not more than six months from the date of the
importation.
DiMcriminatingduty
SEC. 14. That a discriminating duty of ten per centum ad valorem,
% good" in foreign in addition to the duties imposed by law, shall be levied, collected, and
R.,sec. 22 p.459. paid on all goods, wares, or merchandise which shall be imported in
reaty, etc., exeep- vessels not of the United States; but this discriminating duty shall not
ons
ti
.
apply to goods, wares, and merchandise which shall be imported in

vessels not of the United States, entitled, by treaty or any Act of Congress, to be entered in the ports of the United States on payment of the
same duties as shall then be paid on goods, wares, and merchandise
imported in vessels of the United States.
SEC. 15. That no goods, wares, or merchandise, unless in cases provided for by treaty, shall be imported into the United States from any
B.S., sec. 2497, p 8. foreign port or place, except in vessels of the United States, or in such

importationsonlyin
American ships or of
countryoforigin. 45

Penalty.

Exceptions.

S.,see. 248,
.p

foreign vessels as truly and wholly belong to the citizens or subjects
of that country of which the goods are the growth, production, or
manufacture, or from which such goods, wares, or merchandise can only
be, or most usually are, first shipped for transportation. All goods,
wares, or merchandise imported contrary to this section, and the vessel
wherein the same shall be imported, together with her cargo, tackle,
apparel, and furniture, shall be forfeited to the United States; and
such goods, wares, or merchandise, ship, or vessel, and cargo shall be
liable to be seized, prosecuted, and condemned in like manner, and
under the same regulations, restrictions, and provisions as have been
heretofore established for the recovery, collection, distribution, and
remission of forfeitures to the United States by the several revenue
laws.
SEC. 16. That the preceding section shall not apply to vessels or

8. goods, wares, or merchandise imported in vessels of a foreign nation

which does not maintain a similar regulation against vessels of the
United States.
Importing neat catSEC. 17. That the importation of neat cattle and the hides of neat
Iend hides prohib- cattle from any foreign country into the United States is prohibited:
ro
P rwio.
Provided, That the operation of this section shall be suspended as to
Amce
of disease, net. ally foreign country or countries, or any parts of such country or counR S.. see. 2493, p. 457, tries, whenever the Secretary of the Treasury shall officially determine,

ended.
Regulations.

and give public notice thereof that such importation will not tend to
the introduction or spread of contagious or infectious diseases among
the cattle of the United States; and the Secretary of the Treasury is

hereby authorized and empowered, and it shall be his duty, to make
all necessary orders and regulations to carry this section into effect, or
to suspend the same as herein provided, and to send copies thereof to
the proper officers in the United States, and to such officers or agents
of the United States in foreign countries as he shall judge necessary.

FIFTY-THIRD CONGRESS.

SESS. II.

OH. 349.

551

1894.

SEC. 18. That any person convicted of a willful violation of any of Penalty.
8e

the provisions of the preceding section shall be fined not exceeding

c' 295,p458.

five hundred dollars, or imprisoned not exceeding one year, or both, in
the discretion of the court.
Reimported articles
SEC. 19. That upon the reimportation of articles once exported of allowed
drawbacks,
the growth, product, or manufacture of the United States, upon which etc.
no internal tax has been assessed or paid, or upon which such tax has R.S., se. 2500, p. 459.

been paid and refunded by allowance or drawback, there shall be levied,
collected, and paid a duty equal to the tax imposed by the internalrevenue laws upon such articles, except articles manufactured in bonded
warehouses and exported pursuant to law, which shall be subject tc the
same rate of duty as if originally imported.
Frdee entry
SEC. 20. That whenever any vessel laden with merchandise in whole abandoned,
s u nfrom
k en
or in part subject to duty has been sunk in any river, harbor, bay, or vessels after two
waters subject to the jurisdiction of the United States, and within its Ye. sec. 2507, p. 490

limits, for the period of two years, and is abandoned by the owner amended.
thereof, any person who may raise such vessel shall be permitted to
bring any merchandise recovered therefrom into the port nearest to the
place where such vessel was so raised free from the payment of any
duty thereupon, but under such regulations as the Secretary of the
Treasury may prescribe.
SEC. 21. That the works of manufacturers engaged in smelting or Smeltingworksmay
refining metals, or both smelting and refining, in the United States houses.
may be designated as bonded warehouses under such regulations as VoL 26, p. 617.
the Secretary of the Treasury may prescribe: Provided, That such Proo,.
manufacturers shall first give satisfactory bonds to the Secretary of Bonds.
the Treasury.

Ores or metals in any crude form requiring smelting or

Entryofores,etc.,in

refining to make them readily available in the arts, imported into the bond.
United States to be smelted or refined and intended to be exported in
a refined but unmanufactured state, shall, under such rules as the Secretary of the Treasury may prescribe, and under the direction of the
proper officer, be removed in original packages or in bulk from the
vessel or other vehicle on which they have been imported, or from the
bonded warehouse in which the same may be, into the bonded warehouse in which such smelting or refining, or both, may be carried on,
for the purpose of being smelted or refined, or both, without payment
of duties thereon, and may there be smelted or refined, together with
other metals of home or foreign production: Provided, That each day Quantity of refined
a quantity of refined metal equal to the amount of imported metal side for export, letc.

smelted or refined that day shall be set aside, and such metal so set
aside shall not be taken from said works except for transportation to
another bonded warehouse or for exportation, under the direction of
the proper officer having charge thereof as aforesaid, whose certificate,
describing the articles by their marks or otherwise, the quantity, the
date of importation, and the name of vessel or other vehicle by which
it was imported, with such additional particulars as may from time to
time be required, shall be received by the collector of customs as sufficient evidence of the exportation of the metal, or it may be removed
under such regulations as the Secretary of the Treasury may prescribe, upon entry and payment of duties, for domestic consumption.

sperviion.

All labor performed and services rendered under these regulations
shall be under the supervision of an officer of the customs, to be
appointed by the Secretary of the Treasury, and at the expense of the
manufacturer.
SEC. 22. That where imported materials on which duties have been Drawbacks.
paid are used in the manufacture of articles manufactured or produced
in the United States, there shall be allowed on the exportation of such
articles a drawback equal in amount to the duties paid on the matrials used, less one per centum of such duties: Provided, That when Proien.
the articles exported are made in part from domestic materials the drtiles
imported materials, or the parts of the articles made from such mate-

rials, shall so appear in the completed articles that the quantity or

FIFTY-THIRD CONGRESS.

SES. II.

CH. 349.

1894.

measure thereof may be ascertained: And provided further, That the

Existing la.

drawback on any article allowed under existing law shall be continued

Identifying import- at the rate herein provided. That the imported materials used in the
d article
manufacture or production of articles entitled to drawback of customs

duties when exported shall, in all cases where drawback of duties
paid on such materials is claimed, be identified, the quantity of such
materials used and the amount of duties paid thereon shall be ascertained, the facts of the manufacture or production of such articles in
the United States and their exportation therefrom shall be determined,
and the drawback due thereon shall be paid to the manufacturer, producer, or exporter, to the agent of either or to the person to whom
such manufacturer, producer, exporter, or agent shall in writing order
such drawback paid, under such regulations as the Secretary of the
Treasury shall prescribe.
SEC. 23. That the collector or chief officer of the customs at any
Custom-house broport of entry or delivery shall issue a license to any reputable and comkera.
petent person desiring to transact business as a custom-house broker. Such license shall be granted for a period of one year, and may be
From
Licenses required. revoked for cause at any time by the Secretary of the Treasury.
and after the first day of August, eighteen hundred and ninety-four,
no person shall transact business as a custom-house broker without a
license granted in accordance with this provision; but this Act shall
not be so construed as to prohibit any importer from transacting business at a custom-house pertaining to his own importations.
SEC. 24. That all goods, wares, articles, and merchandise manufacManufactures by
forbi tared wholly or in part in any foreign country by convict labor shall
ntry

den

Value

coM
ns.

of foreign

not be entitled to entry at any of the ports of the United States, and
the importation thereof is hereby prohibited, and the Secretary of
the Treasury is authorized to prescribe such regulations as may be
necessary for the enforcement of this provision.
SEC. 25. That the value of foreign coin as expressed in the money

of account of the United States shall be that of the pure metal of such
coin of standard value; and the values of the standard coins in circu-

Qnarterly circular. lation of the various nations of the world shall be estimated quarterly

by the Director of the Mint, and be proclaimed by the Secretary of
the Treasury immediately after the passage of this Act and thereafter
quarterly on the first day of January, April, July, and October in each
esti- year. And the values so proclaimed shall be followed in estimating

Invoices to be
mated from circular.

Pesliqdation of ex

cess.

Cigars.

the value of all foreign merchandise exported to the United States

during the quarter for which the value is proclaimed, and the date of
the consular certification of any invoice shall, for the purposes of this
section, be considered the date of exportation: Prorided, That the Secretary of the Treasury may order the reliquidation of any entry at a
different value, whenever satisfactory evidence shall be produced to him
showing that the value in United States currency of the foreign money
specified in the invoice was, at the date of certification, at least ten
per centum more or less than the value proclaimed during the quarter
in which the consular certification occurred.
SEC. 26. That section twenty-eight hundred and four of the Revised

Statutes be amended so as to read:
Entryec. 80542

amended.

SEC. 2804. No cigars shall be imported unless the same are packed
in boxes of not more than five hundred cigars in each box; and no entry

of any imported cigars shall be allowed of less quantity than three
thousand in a single package; and all cigars on importation shall be
placed in public store or bonded warehouse, and shall not be removed
therefrom until the same shall have been inspected and a stamp affixed
to each box indicating such inspection, and also a serial number to be

Serial number. in- recorded in the custom-house.
hereby authorized to provide
stamp.
stead of date, on

And the Secretary of the Treasury is

the requisite stamps, and to make all
necessary regulations for carrying the above provisions of law into
effect."

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

553

1894.

SEC. 27. That from and after the first day of January, eighteen hundred and ninety-five, and until the first day of January, nineteen hundred, there shall be assessed, levied, collected, and paid annually upon

IsTERNAL REVENUE.

Two
yearly

per cent on
gains,

etc.,

the gains, profits, and income received in the preceding calendar year to 1900.
by every citizen of the United States, whether residing at home or
abroad, and every person residing therein, whether said gains, profits,
or income be derived from any kind of property, rents, interest, dividends, or salaries, or from any profession, trade, employment, or vocation carried on in the United States or elsewhere, or from any other
source whatever, a tax of two per centum on the amount so derived
over and above four thousand dollars, and a like tax shall be levied,
collected, and paid annually upon the gains, profits, and income from
all property owned and of every business, trade, or profession carried
on in the United States by persons residing without the United States.
And the tax herein provided for shall be assessed, by the Commissioner
of Internal Revenue and collected, and paid upon the gains, profits,
and income for the year ending the thirty-first day of December next
preceding the time for levying, collecting, and paying said tax.
SEC. 28. That in estimating the gains, profits, and income of any Estimating income.
person there shall be included all income derived from interest upon
notes, bonds, and other securities, except such bonds of the United
States the principal and interest of which are by the law of their issuance exempt from all Federal taxation; profits realized within the year

Real estate sales.

from sales of real estate purchased within two years previous to the etc.
close of the year for which income is estimated; interest received or
accrued upon all notes, bonds, mortgages, or other forms of indebtedness bearing interest, whether paid or not, if good and collectible, less
the interest which has become due from said person or which has been
paid by him during the year; the amount of all premium on bonds,
notes, or coupons; the amount of sales of live stock, sugar, cotton, Saleswool, butter, cheese, pork, beef, mutton, or other meats, hay, and
grain, or other vegetable or other productions, being the growth or
produce of the estate of such person, less the amount expended in the
purchase or production of said stock or produce, and not including any

frm lons,

part thereof consumed directly by the family; money and the value of Gifts, etc.

all personal property acquired by gift or inheritance; all other gains,
profits, and income derived from any source whatever except that portion of the salary, compensation, or pay received for services in the
civil, military, naval, or other service of the United States, including

Official Federal sal.
arie excepted.

Senators, Representatives, and Delegates in Congress, from which the
tax has been deducted, and except that portion of any salary upon which
the employer is required by law to withhold, and does withhold the tax
and pays the same to the officer authorized to receive it.

In computing

incomesthe necessaryexpensesactually incurrediu carryingon any business, occupation, or profession shall be deducted and also all interest due
or paid within the year by such person on existing indebtedness. And
all national, State, county, school, and municipal taxes, not including
those assessed against local benefits, paid within the year shall be
deducted from the gains, profits, or income of the person who has
actually paid the same, whether such person be owner, tenant, or
mortgagor; also losses actually sustained during the year, incurred in
trade or arising from fires, storms, or shipwreck, and not compensated
for by insurance or otherwise, and debts ascertained to be worthless,
but excluding all estimated depreciation of values and losses within
the year on sales of real estate purchased within two years previous to

)es uctmon8.
Pt'71

the year for which income is estimated: Provided, That no deduction Payments for imshall be made for any amount paid out for new buildings, permanent provements excepted.
on one deduction
improvements, or betterments, made to increase the value of any property or estate: Provided further, That only one deduction of four for a family, etc.

thousand dollars shall be made from the aggregate income of all the
members of any family, composed of one or both parents, and one or

FIFTY-THIRD CONGRESS. SESS. II.

554

alarie

cluded with

gains.

CH. 349. 1894.

more minor children, or husband and wife; that guardians shall be
allowed to make a deduction in favor of each and every ward, except
that in case where two or more wards are comprised in one family, and
have joint property interests, the aggregate deduction in their favor
bein- shall not exceed four thousand dollars: And provided further, That in
other
cases where the salary or other compensation paid to any person in the
employment or service of the United States shall not exceed the rate
of four thousand dollars per annum, or shall be by fees, or uncertain or
irregular in the amount or in the time during which the same shall
have accrued or been earned, such salary or other compensation shall
be included in estimating the annual gains, profits, or income of the
person to whom the same shall have been paid, and shall include that
portion of any income or salary upon which a tax has not been paid by
the employer, where the employer is required by law to pay on the

Tax paid dividends excess over four thousand dollars: Provided also, That in computing
excepted.

Pot,p.971.

Retnrns by persons
than
receiving more tha
n

the income of any person, corporation, company, or association there
shall not be included the amount received from any corporation, company, or association as dividends upon the stock of such corporation,
company, or association if the tax of two per centum has been paid
upon its net profits by said corporation, company, or association as
required by this Act.
SEC. 29. That it shall be the duty of all persons of lawful age having

Oa year.

an income of more than three thousand five hundred dollars for the tax-

Trstees, etc.

their income, gains, and profits, as aforesaid; and all guardians and

Verification.

are notrequired tomake such report; andthe collector or deputy collector,

eturn

by collector,

able year, computed on the basis herein prescribed, to make and render a
list or return, on or before the day provided by law, in such form and
manner as may be directed by the Commissioner of Internal Revenue,
with the approval of the Secretary of the Treasury, to the collector or
a deputy collector of the district in which they reside, of the amount of
trustees, executors, administrators, agents, receivers, and all persons or corporations acting in any fiduciary capacity, shall make
and render a list or return, as aforesaid, to the collector or a
deputy collector of the district in which such person.or corporation
acting in a fiduciary capacity resides or does business, of the amount of
income, gains, and profits of any minor or person for whom they act,
but persons having less than three thousand five hundred dollars income
shall require every list or return to be verified by the oath or affirmation
of the party rendering it, and may increase the amount of any list or
return if he has reason to believe that the same is understated; and in
case any such person having a taxable income shall neglect or refuse to
make and render such list and return, or shall render a willfully false
or fraudulent list or return, it shall be the duty of the collector or deputy
collector, to make such list, according to the best information he can
obtain, by the examination of such person, or any other evidence, and to

Penalty for refusal. add fifty per centum as a penalty to the amount of the tax due on such
list in all cases of willful neglect or refusal to make and render a list or
return; and in all cases of a willfully false or fraudulent list or
lent returns.

return having been rendered to add one hundred per centum as
a penalty to the amount of tax ascertained to be due, the tax and the
additions thereto as a penalty to be assessed and collected in the
manner provided for in other cases of willful neglect or refusal
to render a list or return, or of rendering a false or fraudulent return:

Pratio
fo
Provided, That any person, or corporation in his, her, or its own behalf,
Declarations for exemptions before col- or as such fiduciary, shall be permitted to declare, under oath or affirmation, the form and manner of which shall be prescribed by the Comiector. tc.

missioner of Internal Revenue, with the approval of the Secretary of
the Treasury, that he, she, or his or her, or its ward or beneficiary, was
not possessed of an income of four thousand dollars, liable to be assessed
according to the provisions of this Act; or may declare that he, she, or
it, or his, her, or its ward or beneficiary has been assessed and has paid
an income tax elsewhere in the same year, under authority of the United

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

555

1894. "

States, upon all his, her, or its income, gains, or profits, and upon all
the income, gains, or profits for which he, she, or it is liable as such
fiduciary, as prescribed by law; and if the collector or deputy collector
shall be satisfied of the truth of the declaration, such person or corporation shall thereupon be exempt from income tax in the said district
for that year; or if the list or return of any person or corporation, corn-

pany, or association shall have been increased by the collector or deputy
collector, such person or corporation, company, or association may be
permitted to prove the amount of income liable to be assessed; but such
proof shall not be considered as conclusive of the facts, and no deductions claimed in such cases shall be made or allowed until approved by
the collector or deputy collector.

Anypersonor company, corporation,

Increases by collectors.

Appealfromdeputy

or association feeling aggrieved by the decision of the deputy collector, collectors.
in such cases may appeal to the collector of the district, and his decision
thereon, unless reversed by the Commissioner of Internal Revenue, shall
be final.

If dissatisfied with the decision of the collector such person

Appeal from

or corporation, company, or association may submit the case, with all tor.
the papers, to the Commissioner of Internal Revenue for his decision,
and may furnish the testimony of witnesses to prove any relevant facts
having served notice to that effect upon the Commissioner of Internal
Revenue, as herein prescribed.
Such notice shall state the time and place at which, and the officer Notice
before whom, the testimony will be taken; the name, age, residence,

and business of the proposed witness, with the questions to be propounded to the witness, or a brief statement of the substance of the
testimony he is expected to give: Provided, That the Government may
at the same time and place take testimony upon like notice to rebut
the testimony of the witnesses examined by the person taxed.
The notice shall be delivered or mailed to the Commissioner of Inter-

collec-

on appeal
Commssioner.

Previs
Rebuttal
Delivery of notice.

nal Revenue a sufficient number of days previous to the day fixed for
taking the testimony, to allow him, after its receipt, at least five days,
exclusive of the period required for mail communication with the place
at which the testimony is to be taken, in which to give, should he so
desire, instructions as to the cross-examination of the proposed witness.
Whenever practicable, the affidavit or deposition shall be taken Depoitions, ete.
before a collector or deputy collector of internal revenue, in which case
reasonable notice shall be given to the collector or deputy collector of
the time fixed for taking the deposition or affidavit:
Provided further, That no penalty shall be assessed upon any person ioticebeforeassessor corporation, company, or association for such neglect or refusal or
for making or rendering a willfully false or fraudulent return, except
after reasonable notice of the time and place of hearing, to be prescribed by the Commissioner of Internal Revenue so as to give the
person charged an opportunity to be heard.
SEC. 30. The taxes on incomes herein imposed shall be due and pay- ulynce tax

able on or before the first day of July in each year; and to any sum
or sums annually due and unpaid after the first day of July as aforesaid, and for ten days after notice and demand thereof by the collector,
there shall be levied, in addition thereto, the sum of five per centum
on the amount of taxes unpaid, and interest at the rate of one per
centum per month upon said tax from the time the same becomes due,
as a penalty, except from the estates of deceased. insane, or insolvent
persons.
SEC. 31. Any nonresident may receive the benefit of the exemptions

pyble

Penalty for default.

Exemptions by non-

hereinbefore provided for by filing with the deputy collector of any
district a true list of all his property and sources of income in the
United States and complying with the provisions of section twentynine of this Act as if a resident. In computing income he shall include
all income from every source, but unless he be a citizen of the United
States he shall only pay on that part of the income which is derived
from any source in the United States. In case such nonresident fails Aosessment
to file such statement, the collector of each district shall collect the tax

by col-

556

FIFTY-THIRD CONGRESS.

ProvPo.o

raon'"idet eor

SESS. II.

CH. 349.

1894.

on the income derived from property situated in his district, subject to
income tax, making no allowance for exemptions, and all property
belonging to such nonresident shall be liable to distraint for tax:
Provided, That nonresident corporations shall be subject to the same
laws as to tax as resident corporations, and the collection of the tax

shall be made in the same manner as provided for collections of taxes
against nonresident persons.

Taxon netprofits of
SEC. 32. That there shall be assessed, levied, and collected, except
corporations.
as herein otherwise provided, a tax of two per centum annually on the

Payable July 1.
Penalty for failing
ent.

Amounts

included

in profits.

COSorraions

net profits or income above actual operating and business expenses,
including expenses for materials purchased for manufacture or bought
for resale, losses, and interest on bonded and other indebtedness of all
banks, banking institutions, trust companies, saving institutions, fire,
marine, life, and other insurance companies, railroad, canal, turnpike,
canal navigation, slack water, telephone, telegraph, express, electric
light, gas, water, street railway companies, and all other corporations,
companies, or associations doing business for profit in the United
States, no matter how created and organized, but not including partnerships.
That said tax shall be paid on or before the first day of July in each
year; and if the president or other chief officer of any corporation,
company, or association, or in the case of any foreign corporation, company, or association, the resident manager or agent shall neglect or
refuse to file with the collector of the internal-revenue district in which
said corporation, company, or association shall be located or be engaged
in business, a statement verified by his oath or affirmation, in such
form as shall be prescribed by the Commissioner of Internal Revenue,
with the approval of the Secretary of the Treasury, showing the
amount of net profits or income received by said corporation, company,
or association during the whole calendar year last preceding the date
of filing said statement as hereinafter required, the corporation, company, or association making default shall forfeit as a penalty the sum
of one thousand dollars and two per centum on the amount of taxes
due, for each month until the same is paid, the payment of said penalty
to be enforced as provided in other cases of neglect and refusal to make
return of taxes under the internal-revenue laws.
The net profits or income of all corporations, companies, or associations shall include the amounts paid to shareholders, or carried to the

account of any fund, or used for construction, enlargement of plant, or
any other expenditure or investment paid from the net annual profits
made or acquired by said corporations, companies, or associations.
ex-

That nothing herein contained shall apply to States, counties, or

States, t.
municipalities; nor to corporations, companies, or associations organCharitable societies, ized and conducted solely for charitable, religious, or educational puretc.
poses, including fraternal beneficiary societies, orders, or associations
cept,

operating upon the lodge system and providing for the payment of life,
sick, accident, and other benefits to the members of such societies,
orders, or associations and dependents of such members; nor to the

stocks, shares, funds, or securities held by any fiduciary or trustee for
associations or companies which make loans only to their shareholders;

Building a s oc i a - charitable, religious, or educational purposes; nor to building and loan

tious.

hMtual

savings nor to such savings banks, savings institutions or societies as shall,

first, have no stockholders or members except depositors and no capital
except deposits; secondly, shall not receive deposits to an aggregate
amount, in any one year, of more than one thousand dollars from the
same depositor; thirdly, shall not allow an accumulation or total of
deposits, byanyone depositor, exceeding ten thousand dollars; fourthly,
shall actually divide and distribute to its depositors, ratably to deposits,
all the earnings over the necessary and proper expenses of such bank,
institution, or society, except such as shall be applied to sirplus; fifthly,
shall not possess, in alny form, a surplus fund exceeding ten per centum
of its aggTegatedeposits: nor to such savings banks, savings institutions,

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

1894.

or societies composed of members who do not participate in the profits
thereof and which pay interest or dividends only to their depositors; nor
to that part of the business of any savings bank, institution, or other
similar association having a capital stock, that is conducted on the
mutual plan solely for the benefit of its depositors on such plan, and
which shall keep its accounts of its business conducted on such mutual
plan separate and apart from its other accounts.
Nor to any insurance company or association which conducts all its OMutn
business solely upon the mutual plan, and only for the benefit of its compies.
policy holders or members, and having no capital stock and no stock
or shareholders, and holding all its property in trust and in reserve for
its policy holders or members; nor to that part of the business of any
insurance company having a capital stock and stock and shareholders,
which is conducted on the mutual plan, separate from its stock plan of
insurance, and solely for the benefit of the policy holders and members
insured on said mutual plan, and holding all the property belonging to
and derived from said mutual part of its business in trust and reserve
for the benefit of its policy holders and members insured on said mutual

557

insurance

plan.
That all State, county, municipal, and town taxes paid by corpora- Taxes included in
tions, companies, or associations, shall be included in the operating and oorporatio expenses.

business expenses of such corporations, companies, or associations.
SEC. 33. That there shall be levied, collected, and paid on all salaries Tax on Government
of officers, or payments for services to persons in the civil, military, salares
naval, or other employment or service of the United States, including
Senators and Representatives and Delegates in Congress, when exceeding the rate of four thousand dollars per annum, atax of two per centum
on the excess above the said four thousand dollars; and it shall be the
duty of all paymasters and all disbursing officers under the Government
of the United States, or persons in the employ thereof, when making
any payment to any officers or persons as aforesaid, whose compensation is determined by a fixed salary, or upon settling or adjusting the Dednction by diaaccounts of such officers or persons, to deduct and withhold the afore- bursing officers.
said tax of two per centum; and the pay roll, receipts, or account of
officers or persons paying such tax as aforesaid shall be made to exhibit
the fact of such payment. And it shall be the duty of the accounting Accounts.
officers of the Treasury Department, when auditing the accounts of
any paymaster or disbursing officer, or any officer withholding his
salary from moneys received by him, or when settling or adjusting the
accounts of any such officer, to require evidence that the taxes mentioned in this section have been deducted and paid over to the Treasurer
of the United States, or other officer authorized to receive the same.
Every corporation which pays to any employee a salary or compensa- Salaries paid by ortion exceeding four thousand dollars per annum shall report the same or
to the collector or deputy collector of his district and said employee
shall pay thereon, subject to the exemptions herein provided for, the tax
of two per centurn on the excess of his salary over four thousand dollars: Provided, That salaries due to State, county, or municipal officers Proviso.
Exem
shall be exempt from the income tax herein levied
SEC. 34. That sections thirty-one hundred and sixty-seven, thirty-one R. .,sec.3167,p.606,
hundred and seventy-two, thirty-one hundred and seventy-three, and amended
thirty-one hundred and seventy-six of the Revised Statutes of the
United States as amended are hereby amended so as to read as follows:
SEc. 3167. That it shall be unlawful for any collector, deputy col- tionlgng informalector, agent, clerk or other officer or employe of the United States enneofficersnnlawful.

to divulge or to make known in any manner whatever not provided by
law to any person the operations, style of work or apparatus of any
manufacturer or producer visited by him in the discharge of his official
duties, or the amount or source of income, profits, losses, expenditures,
or any particular thereof, set forth or disclosed in any income return by
any person or corporation,or to permit any income return or copy thereof
or any book containing any abstract or particulars thereof, to be seen

558

FIFTY-THIRD CONGRESS.

Publisig

ncome

returns n

Penalty.

Disissl.

Inquiries by depuI S sec 3172,p. 68
muended.

Annul tax returns.

aended.

or examined by any person except as provided by law; and it shall be
unlawful for any person to print or publish in any manner whatever
not provided by law, any income return or any part thereof or the
amount or source of income, profits, losses, or expenditures appearing
in any income return; and any offense against the foregoing provision
shall be a misdemeanor and be punished by a fine not exceeding one
thousand dollars or by imprisonment not exceeding one year, or both,
at the discretion of the court; and if the offender be an officer or
employe of the United States he shall be dismissed from office and be
incapable thereafter of holding any office under the Government.
" SEC. 3172. That every collector shall, from time to time, cause his

deputies to proceed through every part of his district and inquire after
and concerning all persons therein who are liable to pay any internal
revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such
persons and enumerate said objects.
"SEC. 3173. That it shall be the duty of any person, partnership,
or other tax imposed by law, when not otherwise provided for, in case
of a special tax, on or before the thirty-first day of July in each year,
in case of income tax on or before the first Monday of March in each
year, and in other cases before the day on which the taxes accrue, to
make a list or return, verified by oath or affirmation, to the collector
or a deputy collector of the district where located, of the articles or

objects, including the amount of annual income, charged with a duty

or tax, the quantity of goods, wares, and merchandise made or sold,
and charged with a tax, the several rates and aggregate amount,
according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of
the Treasury, for which such person, partnership, firm, association, or
corporation is liable: Provided, That if any person liable to pay any

p0o.
made

CH. 349. 1894.

firm, association, or corporation, made liable to any duty, special tax,

s "

Income tax.

eLnt

SESS. II.

rev-

Notice when no returnis made.

Preparation of re
turn incaeoffailure,

duty or tax, or owning, possessing, or having the care or management
of property, goods, wares, and merchandise, articles or objects liable

to pay any duty, tax, or license, shall fail to make and exhibit a list or
return required by law, but shall consent to disclose the particulars of
any and all the property, goods, wares, and merchandise, articles and
objects liable to pay any duty or tax, or any business or occupation
liable to pay any tax as aforesaid, then, and in that case, it shall be
the duty of the collector or deputy collector to make such list or
return, which, being distinctly read, consented to, and signed and
verified by oath or affirmation by the person so owning, possessing,
or having the care and management as aforesaid, may be received
as the list of such person: Provided further, That in case no
annual list or return has been rendered by such person to the collector or deputy collector as required by law, and the person
shall be absent from his or her residence or place of business at the
time the collector or a deputy collector shall call for the annual list or
returir, it shall be the duty of such collector or deputy collector to
leave at such place of residence or business, with some one of suitable
age and discretion, if such be present, otherwise to deposit in the
nearest post-office a note or memorandum addressed to such person,
requiring him or her to render to such collector or deputy collector the
list or return required by law, within ten days from the date of such
note or memorandum, verified by oath or affirmation. And if any
person on being notified or required as aforesaid shall refuse or neglect

to render such list or return within the time required as aforesaid or
whenever any person who is required to deliver a monthly or other
return of objects subject to tax fails to do so at the time required, or
delivers any return which, in the opinion of the collector, is false or

Summons, etc.

fraudulent, or contains any undervaluation or understatement, it shall
be lawful for the collector to summon such person, or any other person

having possession, custody, or care of books of account containing

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

559

1894.

entries relating to the business of such person, or any other person he
may deem proper, to appear before him and produce such books, at a
time and place named in the summons, and to give testimony or
answer interrogatories, under oath, respecting any objects liable to tax
or the returns thereof. The collector may summon any person residing
or found within the State. in which his district lies; and when the
person intended to be summoned does not reside and can not be found
within such State, he may enter any collection district where such
person may be found, and there make the examination herein authorized. And to this end he may there exercise all the authority which
he might lawfully exercise in the district for which he was commissioned.
"SEC. 3176. When any person, corporation, company, or association

Return by revenue

refuses or neglects to render any return or list required by law, or

of person.
R.S., sec. 3176, p. 610,

renders a false or fraudulent return or list, the collector or any deputy

etc

collector shall make, according to the best information which he can amended.
obtain, including that derived from the evidence elicited by the examination of the collector, and on his own view and information, such
list or return, according to the form prescribed, of the income,
property, and objects liable to tax owned or possessed or under
the care or management of such person, or corporation, company, or
association and the Commissioner of Internal Revenue shall assess all
taxes not paid by stamps, including the amount, if any, due for special
tax, income or other tax, and in case of any return of a false or fraud- Addition for fraudulent list or valuation intentionally he shall add one hundred per lentlist.
centum to such tax; and in case of a refusal or neglect, except in cases Addition for refusal

of sickness or absence, to make a list or return, or to verify the same
as aforesaid, he shall add fifty per centum to such tax.

In case of

neglect occasioned by sickness or absence as aforesaid the collector
may allow such further time for making and delivering such list or

return as he may deem necessary, not exceeding thirty days. The
amount so added to the tax shall be collected at the same time and in

orneglect-

sicknessorabence.
Collection of additional tax.

the same manner as the tax unless the neglect or falsity is discovered
after the tax has been paid, in which case the amount so added shall be
collected in the same manner as the tax; and the list or return so
made and subscribed by such collector or deputy collector shall be
held prima facie good and sufficient for all legal purposes."
SEC. 35. That every corporation, company, or association doing busi- Annual return from
ness for profit shall make and render to the collector of its collection iug
iu'ess for
district, on or before the first Monday of March in every year, begin- proft'

ning with the year eighteen hundred and ninety-five, a full return, Pot.-.971.
verified by oath or affirmation, in such form as the Commissioner of
Internal Revenue may prescribe, of all the following matters for the
whole calendar year last preceding the date of such return:
First. The gross profits of such corporation, company, or association, con""t
from all kinds of business of every name and nature.
Second. The expenses of such corporation, company, or association,
exclusive of interest, annuities, and dividends.
Third. The net profits of such corporation, company, or association,
without allowance for interest, annuities, or dividends.
Fourth. The amount paid on account of interest, annuities, and
dividends, stated separately.
Fifth. The amount paid in salaries of four thousand dollars or less
to each person employed.
Sixth. The amount paid in salaries of more than four thousand dollars to each person employed and the name and address of each of such Pos p. 97L
persons and the amount paid to each.

SEC. 36. That it shall be the duty of every corporation, company, or copok to be kept b

association doing business for profit to keep full, regular, and accurate
books of account, upon which all its transactions shall be entered from
day to day, in regular order, and whenever a collector or deputy collector of the district in which any corporation, company, or association

Iuspection.

FIFTY-THIRD CONGRESS.

Estimateon

CH. 349.

1894.

is assessable shall believe that a true and correct return of the income
of such corporation, company, or association has not been made, he
shall make an affidavit of such belief and of the grounds on which it
is founded, and file the same with the Commissioner of Internal Revenue, and if said Commissioner shall, on examination thereof, and after
full hearing upon notice given to all parties, conclude there is good
ground for such belief he shall issue a request in writing to such corporation, company, or association to permit an inspection of the books
refusal of such corporation, company, or association to be made; and if such
corporation, company, or association shall refuse to comply with such

to exhibit books

Receipts

SESS. II.

request, then the collector or deputy collector of the district shall make
from such information as he can obtain an estimate of the amount of
such income and then add fifty per centum thereto, which said .assessment so made shall then be the lawful assessment of such income.
paySEC. 37. That it shall be the duty of every collector of internal

for

ment of other than

stamp taxes.

revenue, to whom any payment of any taxes other than the tax repre-

lent stamps.

who fraudulently makes use of an adhesive stamp to denote any tax

sented by an adhesive stamp or other engraved stamp is made under
the provisions of this Act, to give to the person making such payment
a full written or printed receipt, expressing the amount paid and the
particular account for which such payment was made; and whenever
such payment is made such collector shall, if required, give a separate
receipt for each tax paid by any debtor, on account of payments made
to or to be made by him to separate creditors in such form that such
debtor can conveniently produce the same separately to his several
creditors in satisfaction of their respective demands to the amounts
specified in such receipts; and such receipts shall be sufficient evidence
in favor of such debtor, to justify him in withholding the amount
Acceptance of re- therein expressed from his next payment to his creditor; but such
creditor may, upon giving to his debtor a full written receipt, acknowlpt by crir.
edging the payment to him of whatever sum may be actually paid, and
accepting the amount of tax paid as aforesaid (specifying the same) as a
further satisfaction of the debt to that amount, require the surrender
to him of such collector's receipt.
Playing cards.
SEC. 38. That on and after the first day of August, eighteen hundred
Stamp tax of 2 cents
and ninety-four, there shall be levied, collected, and paid, by adhesive
apaisck.tof
stamps, a tax of two cents for and upon every pack of playing cards
containing not more than fifty-four cards, manufactured and sold or
removed, and also upon every pack in the stock of any dealer on and
after that date; and the Commissioner of Internal Revenue, with the
approval of the Secretary of the Treasury, shall make regulations as
to dies and adhesive stamps.
Canceling stamps.
SEC. 39. That in all cases where an adhesive stamp is used for
denoting the tax imposed by this Act upon playing cards, except as
hereinafter provided, the person using or affixing the same shall write
thereon the initials of his name and the date on which such stamp is
Penallty for fratdu- attached or used, so that it may not again be used.
And every person
imposed by this Act without so effectually canceling and obliterating
Method

cancel-

ing.

Manufacturers to
register.

Preparing and fur-

nishin stmps.

such stamp shall forfeit the sum of fifty dollars.

The Commissioner of

Internal Revenue is authorized to prescribe such method for the cancellation of stamps as substitute for, or in addition to the method prescribed in this section as he may deem expedient and effectual. And
he is authorized, in his discretion, to make the application of such
method imperative upon the manufacturers of playing cards.
SEC. 40. That every manufacturer of playing cards shall register

with the collector of the district his name or style, place of residence.
trade, or business, and the place where such business is to be carried
on, and a failure to register as herein provided and required shall subject such person to a penalty of fifty dollars.
SEC. 41. That the Commissioner of Internal Revenue shall cause to
be prepared, for payment of the tax upon playing cards, suitabtle

stamps denoting the tax thereon.

Such stamps shall be furnished to

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

1894.

collectors requiring them, and collectors shall, if there be any manufacturers of playing cards within their respective districts, keep on hand
at all times a supply equal in amount to two months' sales thereof, and
shall sell the same only to such manufacturers as have registered as
required by law and to importers of playing cards, who are required to
affix the same to imported playing cards, and to persons who are
required by law to affix the same to stocks of playing cards on hand
when the tax thereon imposed first takes effect. Every collector shall
keep an account of the number and denominate values of the stamps
sold by him to each manufacturer and to other persons above described.
SEC. 42. That if any person shall forge or counterfeit, or cause or pro-

Punishment for.

cure to be forged or counterfeited, any stamp, die, plate, or other instru- ing. counterfeitment, or any part of any stamp, die, plate, or other instrument which
shall have been provided or may hereafter be provided, made, or used
in pursuance of the provisions of this Act or of any previous provisions
of law on the same subjects, or shall forge, counterfeit, or resemble,
or cause or procure to be forged, counterfeited, or resembled the
impression or any part of the impression of any such stamp, die, plate,
or other instrument, as aforesaid, upon any paper, or shall stamp or
mark or cause or procure to be stamped or marked any paper with any
such forged or counterfeited stamp, die, plate, or other instrument or
part of any stamp, die, plate, or other instrument, as aforesaid, with
intent to defraud the United States of any of the taxes hereby imposed
or any part thereof; or if any person shall utter, or sell, or expose to sales, etc.
sale any paper, article, or thing having thereupon the impression
of any such counterfeited stamp, die, plate, or other instrument, or
any part of any stamp, die, plate, or other instrument, or any such
forged, counterfeited, or resembled impression, or part of impression, as aforesaid, knowing the same to be forged, counterfeited, or
resembled; or if any person shall knowingly use or permit the use of
any stamp, die, plate, or other instrument which shall have been so
provided, made, or used, as aforesaid, with intent to defraud the United
States; or if any person shall fraudulently cut, tear, or remove, or cause
or procure to be cut, torn, or removed, the impression of any stamp,
die, plate, or other instrument, which shall have been provided, made,
or used in pursuance of this Act, or of any previous provisions of law on
the same subjects, from any paper, or any instrument or writing charged
or chargeable with any of the taxes imposed by law; or if any person

Reissue,

etc.

shall fraudulently use, join, fix, or place, or cause to be used, joined,
.fixed, .or placed, to, with, or upon any paper, or any instrument or
writing charged or chargeable with any of the taxes hereby imposed,
any adhesive stamp, or the impression of any stamp, die, plate, or other
instrument, which shall have been provided, made, or used in pursuance of law, and which shall have been cut, torn, or removed from any
other paper or anyinstrument or writing charged or chargeable with any
of the taxes imposed by law; or if any person shall willfully remove or
cause to be removed, alter or cause to be altered, the canceling or

Washing, etc., canceed stamps.

defacing marks on any adhesive stamp, with intent to use the same,
or to cause the use of the same, after it shall have been once used, or
shall knowingly or willfully sell or buy such washed or restored stamps
or offer the same for sale, or give or expose the same to any person for
use, or knowingly use the same, or prepare the same with intent for
the further use thereof; or if any person shall knowingly and without
lawful excuse (the proof whereof shall lie on the person accused) have

in his possession any washed, restored, or altered stamps, which have
been removed from any article, paper, instrument, or writing, then, and
in every such case, every person so offending, and every person knowingly and willfully aiding, abetting, or assisting in committing any
such offense as aforesaid,.shall, on conviction thereof, forfeit the said
counterfeit, washed, restored, or altered stamps and the articles upon
which they are placed and be punished by fine not exceeding one
thousand dollars, or by imprisonment and confinement to hard labor
STAT-VOL

xxvII

---

Havingwashed,etc.,
0

in P
stanps
osSess".

Penalty.

562

FIFTY-THIRD CONGRESS.

SESS. IL

CH. 349.

1894.

not exceeding five years, or both, at the discretion of the court. And
the fact that any adhesive stamp so bought, sold, offered for sale, used,
or had in possession as aforesaid, has been washed or restored by
removing or altering the canceling or defacing marks thereon, shall be
prima-facie proof that such stamp has been once used and removed by
the possessor thereof from some paper, instrument, or writing charged
with taxes imposed by law, in violation of the provisions of this section.
SEC. 43. That whenever any person makes, prepares, and sells or
Penaltyformaking,
etc., nstampedcarda. removes for consumption or sale, playing cards, whether of domestic
manufacture or imported, upon which a tax is imposed bylaw, without
affixing thereto an adhesive stamp denoting the tax before mentioned,
he shall incur a penalty of fifty dollars for every omission to affix
Provided, That playing cards may be removed from the
Proireoga.
place stamp:
of manufacture for export to a foreign country, without payment
Eport
regions. such
of tax, or affixing stamps thereto, under such regulations and the filing
of such bonds as the Commissioner of Internal Revenue, with the
approval of the Secretary of the Treasury, may prescribe.
SEC. 44. That every manufacturer or maker of playing cards who,
Removing stamps
after the same are so made, and the particulars hereinbefore required
by maker.
as to stamps have been complied with, takes off, removes, or detaches,
or causes, or permits, or suffers to be taken off, or removed, or detached,
any stamp, or who uses any stamp, or any wrapper or cover to which
any stamp is affixed, to cover any other article or commodity than that
originally contained in such wrapper or cover, with such stamp when
first used, with the intent to evade the stamp duties, shall, for every
such article, respectively, in respect of which any such offense is committed, be subject to a penalty of fifty dollars, to be recovered together
Penalty.
with the costs thereupon accruing; and every such article or commodity as aforesaid shall also be forfeited.
8t

Selling without

s amp.

Penalty.
Manufacturertopay

'efinition.

Collection of unpaid
stamp tax.

SEC. 45. That every maker or manufacturer of playing cards who,

to evade the tax or duty chargeable thereon, or any part thereof, sells,
exposes for sale, sends out, removes, or delivers any playing cards
before the duty thereon has been fully paid, by affixing thereon the
proper stamp, as provided by law, or who, to evade as aforesaid, hides
or conceals, or causes to be hidden or concealed, or removes or conveys
away, or deposits, or causes to be removed or conveyed away from or
deposited in any place, any such article or commodity, shall be subject
to a penalty of fifty dollars, together with the forfeiture of any such
article or commodity.
SEC. 46. That the tax on playing cards shall be paid by the manu-

facturer thereof. Every person who offers or exposes for sale playing
cards, whether the articles so offered or exposed are of foreign manufacture and imported or are of domestic manufacture, shall be deemed
the manufacturer thereof, and subject to all the duties, liabilities, and
penalties imposed by law in regard to the sale of domestic articles
without the use of the proper stamps denoting the tax paid thereon,
and all such articles of foreign manufacture shall, in addition to the
import duties imposed on the same, be subject to the stamp tax prescribed in this Act.
SEC. 47. That whenever any article upon which a tax is required to
be paid by means of a stamp is sold or removed for sale by the manufacturer thereof, without the use of the proper stamp, in addition to
the penalties imposed by law for such sale or removal, it shall be the
duty of the Commissioner of Internal Revenue, within a period of not
more than two years after such removal or sale, upon such information
as he can obtain, to estimate the amount of the tax which has been
omitted to be paid, and to make an assessment therefor upon the manufacturer or producer of such article. He shall certify such assessment
to the collector, who shall immediately demand payment of such tax,
and upon the neglect or refusal of payment by such manufacturer or
producer, shall proceed to collect the same in the manner provided for
the collection of other assessed taxes.

FIFTY-THIRD CONGRESS.

SESS. I.

C. . 349.

563

1894.

SEC. 48. That on and after the passage of this Act there shall be spirits
Tax on distilled
increased to
levied and collected on all distilled spirits in bond at that time, or that t.10 a gallon.
have been or that may be then or thereafter produced in the United

States, on which the tax is not paid before that day, a tax of one dollar
and ten cents on each proof gallon, or wine gallon when below proof,

s
62 7.
sec. 3251
Vol 18. p339.

and a proportionate tax at a like rate on all fractional parts of such
proof or wine gallon: Provided, That in computing the tax on any Proviso.
package of spirits all fractional parts of a gallon, less than one tenth, Fra ct ions.
shall be excluded.
The Commissioner of Internal Revenue, with the approval of the Preparing and
Secretary of the Treasury, shall prescribe and furnish suitable stamps ni shing stamps.
denoting the payment of the internal-revenue tax imposed by this section; and until such stamps are prepared and furnished, the stamps
now used to denote the payment of the internal-revenue tax on distilled
spirits shall be affixed to all packages containing distilled spirits on
which the tax imposed by this section is paid; and the Commissioner
of Internal Revenue shall, by assessment or otherwise, cause to be collected the tax on any fractional gallon contained in each of such packages as ascertained by the original gauge, or regauge when made, before
or at the time of removal of such packages from warehouse or other
place of storage; and all provisions of existing laws relating to stamps
denoting the payment of internal-revenue tax on distilled spirits, so far
as applicable, are hereby extended to the stamps provided for in this
section.
That the tax herein imposed shall be paid bythe distiller of the spirits,

fur-

"Pyment
of tax.

on or before their removal from the distillery or place of storage, except
in case the removal therefrom without payment of tax is authorized by
law; and (upon spirits lawfully deposited in any distillery warehouse,

or other bonded warehouse, established under internal-revenue laws)
within eight years from the date of the original entry for deposit in any
distillery warehouse, or from the date of original gauge of fruit brandy
deposited in special-bonded warehouse, except in case of withdrawal
therefrom without payment of tax as authorized by law.

Warehouse deposit
foreightyears.

SEC. 49. That warehousing bonds and transportation and warehous- aBondnbydistll'rfor
ing bonds, conditioned for the payment of the taxes on all distilled

spirits entered for deposit into distillery or special bonded warehouses
on and after the passage of this Act, shall be given by the distiller of
said spirits as required by existing laws, conditioned, however, for payment of taxes at the rate imposed by this Act and before removal from
warehouse and within eight years; as to fruit brandy, from the date of
the original gauge, and as to all other spirits from the date of the original entry for deposit, and all warehousing bonds or transportation and
warehousing bonds conditioned for the payment of the taxes on distilled spirits entered for deposit into distillery or special bonded warehouses prior to that date shall continue in full force and effect for the
time named in said bonds, except where new or additional bonds are
required under existing law.

Fruit brandy, etc.

The Commissioner of Internal Revenue may require the distillers of

Bonds

the spirits to give bonds for the additional tax, and before the expiration of the original bonds shall prescribe rules and regulations for
re-entry for deposit and for new bonds as provided for spirits originally
entered for deposit under this Act, and conditioned for payment of tax
at the rate imposed by this Act and before removal of the spirits from
warehouse, and within eight years; as to fruit brandy, from the date of
the original gauge, and as to all other spirits from the date of original entry for deposit. If the distiller of the spirits fails or refuses to
give the bond for the additional tax, or to re-enter and re-bond the

foradditional

1
Cocection on failure
g
vebd.

spirits, the Commissioner of Internal Revenue may proceed to collect
the tax as now provided by law for failure or refusal to give warehousing bonds on original entry into distillery warehouse or special-bonded
warehouse, and the provisions of section four of the Act of May twenty-

eighth, eighteen hundred and eighty (twenty-first Statutes, one hundred

VoL 21, p. 3.

FIFTY-THIRD CONGRESS.

564
Proiso.
Anal
bond.

Regauging at warehonue in fonr ye

SEss. II. CH. 349. 1894.

and forty-five), so far as applicable, are hereby extended to bonds
given under the provisions of this section: Provided, That the distiller
may, at his option and under such regulations as the Commissioner of
Internal Revenue, with the approval of the Secretary of the Treasury,
shall prescribe, execute an annual bond for the spirits so deposited in
lieu of the bonds herein provided.
SEC. 50. That the distiller of any distilled spirits deposited in any
distillery warehouse, or special-bonded warehouse, or in any general-

bonded warehouse established under the provisions of this Act may,
prior to the expiration of four years from the date of original gauge as
to fruit brandy, or original entry as to all other spirits, file with the
collector a notice giving a description of the packages containing the
spirits, and request a regauge of the same, and thereupon the collector
shall direct a gauger to regauge the spirits, and to mark upon each
such package the number of gauge or wine gallons and proof gallons
If upon such regauging it shall appear that there
Allowance for loss. therein contained.
has been a loss of distilled spirits from any cask or package, without
the fault or negligence of the distiller thereof, taxes shall be collected
only on the quantity of distilled spirits contained in such cask or package at the time of the withdrawal thereof from the distillery warehouse
or other bonded warehouse: Provided, however, That the allowance
Provn.
which shall be made for such loss of spirits as aforesaid shall not exceed
Maimunm.
one proof gallon for two months or part thereof; one and one-half gallons for three and four months; two gallons for five and six months;
two and one-half gallons for seven and eight months; three gallons for
nine and ten months; three and one-half gallons for eleven and twelve
months; four gallons for thirteen, fourteen, and fifteen months; four
and one-half gallons for sixteen, seventeen, and eighteen months;
five gallons for nineteen, twenty, and twenty-one months; five
and one-half gallons for twenty-two, twenty-three, and twentyfour months; six gallons for twenty-five, twenty-six, and twentyseven months; six and one-half gallons for twenty-eight, twentynine, and thirty months; seven gallons for thirty-one, thirty two,
and thirty-three months; seven and one-half gallons for thirty-four,
thirty-five, and thirty-six months; eight gallons for thirty-seven,
thirty-eight, thirty-nine, and forty months; eight and one-half gallons for forty-one, forty-two, forty-three, and forty-four months; nine
gallons for forty-five, forty-six, forty-seven, and forty-eight months;
Collecting tax on and no further allowance shall be made: And provided further, That
in case such spirits shall remain in warehouse after the same have
original gauge.
been regauged, the packages containing the spirits shall, at the
time of withdrawal from warehouse and at such other times as the
Commissioner of Internal Revenue may direct, be again regauged or
inspected; and if found to contain a larger quantity than shown by
the first regauge, the tax shall be collected and paid on the quantity
contained in each such package as shown by the original gauge:
Regange lrnt r-. And providedfurther, That taxes shall be collected on the quantity
contained in each cask or package as shown by the original gauge,
quested.
where the distiller does not request a regauge before the expiration of
four years from the date of original entry or gauge: Provided also,
Los.
ganS

asll,,owar to That the foregoing allowance of loss shall apply only to casks or packf less than 40 ages of a capacity of forty or more wine gallons, and that the allow-

ance for loss on casks or packages of less capacity than forty gallons
shall not exceed one-half the amount allowed on said forty-gallon cask
or package; but no allowance shall be made on casks or packages of
less capacity than twenty gallons: And provided further, That the
proof of such distilled spirits shall not in any case be computed at the
time of withdrawal at less than one hundred per centum.

Minimum proof.

General bonded
othere than from

tsi'i is

SEC. 51. That the Commissioner of Internal Revenue shall be, and
hereby, authorized, in his discretion and upon the execution of such

bond as he may prescribe, to establish one or more warehouses, not

FIFTY-THIRD CONGRESS.

SESS.II.

Cu. 349.

565

1894.

exceeding ten in number in any one collection district, to be known and
designated as general bonded warehouses, and to be used exclusively
for the storage of spirits distilled from materials other than fruit, each
of which warehouses shall be in the charge of a storekeeper or storekeeper and gauger to be appointed, assigned, transferred, and paid in
the same manner as such officers for distillery warehouses are now
appointed, assigned, transferred, and paid. Every such warehouse Custody, etc.
shall be under the control of the collector of internal revenue of the
district in which such warehouse is located, and shall be in the joint
custody of the storekeeper and proprietor thereof, and kept securely
locked, and shall at no time be unlocked or opened or remain open
except in the presence of such storekeeper or other person who may be
designated to act for him, as provided in the case of distillery warehouses; and such warehouses shall be under such further regulations
as the Commissioner of Internal Revenue, with the approval of the
Secretary of the Treasury, may prescribe.
SEC. 52. That any distilled spirits made from materials other than togeeral fsboidet
fruit, and lawfully deposited in a distillery warehouse, may, upon appli- warehouse.
cation of the distiller thereof, be removed from such distillery warehouse
to any general bonded warehouse established under the provisions of
the preceding section; and the removal of said spirits to said general
bonded warehouse shall be under such regulations, and after making
such entries and executing and filing with the collector of the district
in which the spirits were manufactured, such bonds and bills of lading,
and the giving of such other additional security, as may be prescribed
by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury.
SEC. 53. That all spirits intended for deposit in a general bonded Stamps.
warehouse, before being removed from the distillery warehouse, shall
have affixed to each package an engraved stamp indicative of such
intention, to be provided and furnished to the several collectors as in
the case of other stamps and to be charged to them and accounted for
in the same manner.

deposits in
eond for
SEC. 54. That any spirits removed in bond as aforesaid may, upon its general
bonded ware-

arrival at a general bonded warehouse, be deposited therein upon making such entries, filing such bonds and other securities, and under such
regulations as shall be prescribed by the Commissioner of Internal
Revenue, with the approval of the Secretary of the Treasury. It shall
be one of the conditions of the warehousing bond covering such spirits
that the principal named in said bond shall pay the tax on the spirits
as specified in the entry or cause the same to be paid within eight years
from the date of the original entry of the same into the distillery warehouse, and before withdrawal, except as hereinafter provided.
SEC. 55. That any spirits may be withdrawn once and no more from

house.

arehong b

one general bonded

one general bonded warehouse for transportation to another general warehouse toanother.

bonded warehouse, and when intended to be so withdrawn, shall have
affixed thereto another general bonded warehouse stamp indicative of
such intention; and the withdrawal of such spirits, and their transfer Regulations.
to and entry into such general bonded warehouse shall be under such
regulations and upon the filing of such notices, entries, bonds, and bills
of lading as the Commissioner of Internal Revenue, with the approval
of the Secretary of the Treasury, may, from time to time, prescribe;
and the bonds covering spirits in general bonded warehouses shall be
given by distillers of the spirits, and shall be renewed at such times as
the Commissioner of Internal Revenue may, by regulations, require.
SEC. 56. That the provisions of existing law in regard to the with- General provisions
ble
drawal of distilled spirits from warehouses upon payment of tax, or for
exportation, or for transfer to a manufacturing warehouse, and as to
the gauging, marking, branding, and stamping of the spirits upon such
withdrawals, and in regard to withdrawals for the use of the United
States or scientific institutions or colleges of learning, including the

FIFTY-THIRD CONGRESS.

566

Transfers from nnsafe, etc., warehouses.

SESS. II.

CH. 349. 1894.

provisions for allowance for loss by accidental fire or other unavoidable
accident, are hereby extended and made applicable to spirits deposited
in general bonded warehouses under this Act.
SEC. 57. Whenever distilling shall have been suspended at any distillery for a period or periods aggregating six months during any calendar year, and the quantity of spirits remaining in the distillery warehouse does not exceed five thousand proof gallons, or whenever, in the
opinion of the Commissioner of Internal Revenue, any distillery warehouse or general bonded warehouse is unsafe or unfit for use, or the
merchandise therein is liable to loss or great wastage, he may in either
such case discontinue such warehouse and require the merchandise
therein to be transferred to such other warehopse as he may designate,

Manneroftransfer. and within such time as he may prescribe; and all the provisions of
.RS.,se.372,
p.633. section thirty-two hundred and seventy-two of the Revised Statutes of

Collecting tax on

the United States relating to transfers of spirits from warehouses,
including those imposing penalties, are hereby made applicable to
transfers to or from general bonded warehouses established under this
Act.
SEC. 58. The tax upon any distilled spirits removed from a distillery

eabonmdedwarehe warehouse for deposit in a general bonded warehouse, and in respect
without complying of which any requirement of this Act is not complied with, shall, at any
withreqirements. time when knowledge of such fact is obtained by the Commissioner of

Internal Revenue, be assessed by him upon the distiller of the same,
and returned to the collector, who shall immediately demand payment
of such tax, and upon the neglect of payment by the distiller shall proceed to collect the same by distraint. But this. provision shall not
exclude any other remedy or proceeding provided by law to enforce the
payment of the tax.

Excessive loss.

If it shall appear at any time that there has been

a loss of distilled spirits from any cask or package deposited in a general bonded warehouse or special bonded warehouse, other than the

ILs.,sec.3221,p. 619. loss provided for in section thirty-two hundred and twenty-one of the

Revised Statutes of the United States, which, in the opinion of the Commissioner of Internal Revenue, is excessive, he may instruct the collector of the district in which the loss has occurred to require the withdrawal from warehouse of such cask or package of distilled spirits and
Collectuo of t

to collect the tax accrued upon the original quantity of distilled spirits
entered into the warehouse in such cask or package, less only the allow-

ance for loss provided by law. If the said tax is not paid on demand
the collector shall report the amount due, as shown by the original
gauge, upon his next monthly list, and it shall be assessed and collected
Pdenltot

failur

as other taxes are assessed and collected.
(
SEC
. 59. That in case any distilled spirits removed from a distillery

warehouse for deposit in a general bonded warehouse shall fail to be
deposited in such general bonded warehouse within ten days after such
removal, or within the time specified in any bond given on such removal,
or if any distilled spirits deposited in any general bonded warehouse
shall be taken therefrom, for export or otherwise, without full compliance with the provisions of this Act, and with tie requirements of
any regulations made thereunder, and with the terms of any bond
given on such removal, or if any distilled spirits which have been
deposited in a general bonded warehouse shall be found elsewhere, not
having been removed therefrom according to law, any person who shall
be guilty of such failure, or any person who shall in any manner violate
any provision of the next preceding eleven sections of this Act, shall
be subject, on conviction, to a fine of not less than one hundred dollars
nor more than five thousand dollars, or to imprisonment for not less
than three months nor more than three years for every such failure or
violation; and the spirits as to which such failure or violation, or
unlawful removal shall take place shall be forfeited to the United
States.
Assessments

for

SEC. 60. That all assessments made under the provisions of section

qs.,tnae.330o,p.4. thirty-three hundred and nine of the Revised Statutes of the United

FIFTY-THIRD CONGRESS.

SESS. II.

CH. 349.

567

1894.

States, and Acts amendatory thereof, shall be at the rate of tax
imposed by this Act on each proof gallon.
SEC. 61. Any manufacturer finding it necessary to use alcohol in the
arts, or in any medicinal or other like compound, may use the same
under regulations to be prescribed by the Secretary of the Treasury,
and on satisfying the collector of internal revenue for the district
wherein he resides or carries on business that he has complied with
such regulations and has used such alcohol therein, and exhibiting and
delivering up the stamps which show that a tax has been paid thereon,

Regulations.

shall be entitled to receive from the Treasury of the United States a

Rebateoftax.

Alcohol in arts, etc.

rebate or repayment of the tax so paid.
SEC. 62. That no distiller who has given the required bond and who

diSllin

product by

sells only distilled spirits of his own production at the place of manufacture, or at the place of storage in bond, in the original packages to
which the tax-paid stamps are affixed, shall be required to pay the
special tax of a wholesale liquor dealer on account of such sales: Pro- Proviso.
vided, That he shall be required to keep the book prescribed by section
thirty-three hundred and eighteen of the Revised Statutes of the United

Record of sales.
R. s.,sec. 3318, p. 644.

States, or so much as shall show the date when he sent out any spirits,
the serial numbers of the packages containing same, the kind and
quality of the spirits in wine gallons and taxable gallons, the serial
numbers of the stamps on the packages, and the name and residence
of the person to whom sent; and the provisions of section five of an
Act entitled "An Act to amend the laws relating to internal revenue," VoL20, p.339.
approved March fifth, eighteen hundred and seventy-nine, as to transcripts, shall apply to such books. Any failure, by reason of refusal
or willful neglect, to furnish the transcript by him shall subject the

spirits owned or distilled by him to forfeiture.
SEC. 63. That storekeepers, and storekeepers and gaugers, when
transferred from one distillery to another, either in the same district or
in different districts, shall receive compensation not exceeding four
dollars per day during the time necessarily occupied in traveling from
one distillery to the other, together with actual and necessary traveling
expenses.
SEC. 64. That the officer holding the combined office of storekeeper

Penalty for not furg transcripts.
Allowance to store

Dknties of store-

and gauger, under the provisions of the legislative, executive, and judicial appropriation Act, approved August fifteenth, eighteen hundred vol 19
and seventy-six (Nineteenth Statutes, page one hundred and fifty-two),
may be assigned by the Commissioner of Internal Revenue to perform
the separate duties of a storekeper at any distillery, or at any general
or special bonded warehouse, or to perform any of the duties of a gauger
under the internal-revenue laws. And the said officer, before entering bo u dupon the discharge of such separate duties, shall give a bond to be
approved by the Commissioner of Internal Revenue for the faithful
discharge of his duties in such form and for such amount as the Commissioner may prescribe.

p. 152

Gaugers'duties.

SEC. 65. That internal-revenue gaugers may be assigned to duty at
distilleries, rectifying houses, or wherever gauging is required to be
done, and transferred from one place of duty to another, by the Commissioner of Internal Revenue, in like manner as storekeepers and
storekeepers and gaugers are now assigned and transferred.
SEC. 66. That section thirty-three hundred and twenty of the Revised R.se. 3320p.
Statutes of the United States, as amended, be further amended by amended.
striking out all after said number and substituting the following:
"Whenever any cask or package, containing five wine gallons or

Gauging, etc.

more, is filled for shipment, sale, or delivery on the premises of any
rectifier who has paid the special tax required by law, it shall be
inspected and gauged by a United States gauger whose duty it shall
be to mark and brand the same and place thereon an engraved stamp, stamp, et.
which shall state the date when affixed and the number of proof gallons, and shall be in such form as shall be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the

FIFTY-THIRD CONGRESS.

SES. II.

CH. 349. 1894.

rrom
o.
Treasury: Provided, That when such cask or package is filled on the
Rectifier may gauge
in certain caes.
premises of a rectifier rectifying less than five hundred barrels a year,
counting forty gallons of proof spirits to the barrel, it may be gauged,
marked, branded, and stamped by a United States gauger, or it may
be gauged, marked, branded, and stamped by the rectifier, as the Commissioner of Internal Revenue, with the approval of the Secretary of
the Treasury, may by regulations prescribe.

Refusal of bond
SEC. 67. That whenever any person intending to commence or to
"revi-continue the business of a distiller shall execute a bond under the pro-

n
frmm peonrs

Fortifying pure

Vol27r.62.
Definition of wine

pinrs etc.

Proriso.
muat, ettcn.,
renltte

Sugar limit.

visions of section thirty-two hundred and sixty of the Revised Statutes
of United States, and file the same with the collector of internal revenue for the district in which he proposes to distill, the collector may
refuse to approve said bond if the person offering the same shall have
been previously convicted, in a court of competent jurisdiction, of any
fraudulent noncompliance with any of the provisions of law relating
to the duties and business of distillers, or if the Commissioner of
Internal Revenue, with the approval of the Secretary of the Treasury,
shall have compromised such an offense with the person upon the
payment of penalties or otherwise, and, in case of such refusal, the
person so proposing to distill may appeal to the Commissioner of Internal Revenue, whose decision in the matter shall be final.
SEC. 68. That section forty-three of the Act approved October first,

eighteen hundred and ninety, entitled "An Act to reduce the revenue
and equalize duties on imports, and for other purposes," be amended so
as to read as follows:
"That the wine spirits mentioned in section forty-two of this Act is

the product resulting from the distillation of fermented grape juice and
shall be held to include the product commonly known as grape brandy;
and the pure sweet wine which may be fortified free of tax, as provided
in said section, is fermented grape juice only, and shall contain no
other substance of any kind whatever introduced before, at the time
of, or after fermentation and such sweet wine shall contain not less
than four per centum of saccharine matter, which saccharine strength
may be determined by testing with Balling's saccharometer or must
scale, such sweet wine, after the evaporation of the spirit contained
therein, and restoring the sample tested to original volume by additional water: Provided, That the addition of pure boiled or condensed
grape must, or pure chrystallized cane or beet sugar to the pure grape

juice aforesaid, or the fermented product of such grape juice prior to
the fortification provided for by this Act for the sole purpose of perfecting sweet wines according to commercial standard, shall not be
excluded by the definition of pure, sweet wine aforesaid: Provided
further, That the cane or beet sugar so used shall not be in excess of

ten per cent of the weight of wines to be fortified under this Act."
Tobacco manufacrerpti.

Dean
lersegarded as

Packages, etc.

SEC. 69. Every person whose business it is to manufacture tobacco
or snuff for himself, or who employs others to manufacture tobacco or
snuff, whether such manufacture be by cutting, pressing, grinding,

crushing, or rubbing of any raw or leaf-tobacco, or otherwise preparing
raw or leaf tobacco, or manufactured or partially manufactured tobacco
or snuff, or the putting up for use or consumption of scraps, waste,
clippings, stems, or deposits of tobacco resulting from any process of
handling tobacco, or by the working or preparation of leaf-tobacco,
tobacco-stems, scraps, clippings, or waste, by sifting, twisting, screening,
or any other process, shall be regarded as a manufacturer of tobacco.
Every person shall also be regarded as a manufacturer of tobacco

whose business it is to sell leaf tobacco in quantities less than a hogshead, case or bale; or who sells directly to consumers, or to persons
other than duly registered dealers in leaf tobacco, or duly registered
manufacturers of tobacco, snuff or cigars, or to persons who purchase
in packages for export; and all tobacco so sold by such persons shall

be regarded as manufactured tobacco, and such manufactured tobacco
shall be put up and prepared by such manufacturer in such packages

FIFTY-THIRD CONGRESS.

SESS. II.

Cu. 349.

569

1894.

only as the Commissioner of Internal Revenue with the approval of the
Secretary of the Treasury shall prescribe: Provided, That farmers and Provisos.
ot
growers of tobacco who sell leaf tobacco of their own growth and rais- chided.
ing shall not be regarded as manufacturers of tobacco; and so much of Special taxes
section three thousand two hundred and forty-four of the Revised
Statutes of the United States, and Acts amendatory thereof, as are in
conflict with this Act are hereby repealed: Providedfurther, That section twenty-seven, chapter twelve hundred and forty-four, page eight

sec.

3vm2ndped

3244, p.
8

Statements not reVol. 27, p. 6s8.

hundred and sixty-three, volume one, of Supplement to the Revised
Statutes of the United States, be amended by striking out all after the
word "repealed," in line five of said section, as follows: "Provided,
however, That it shall be the duty of every farmer or planter producing
and selling leaf tobacco, on demand of any internal revenue officer or
other authorized agent of the Treasury Department, to furnish said
officer or agent a true and complete statement, verified by oath, of all
of his sales of leaf tobacco, the number of hogsheads, cases, or pounds,
with the name and residence, in each instance, of the person to whom
sold and the place to which it is shipped; and every farmer or planter
who willfully refuses to furnish such information, or who knowingly
makes false statements as to any of the facts aforesaid, shall be guilty
of a misdemeanor and shall be liable to a penalty not exceeding five R. S., see.
hundred dollars." That section thirty-three hundred and sixty-one of 657, repealed.
the Revised Statutes is hereby repealed.

3361,

SEC. 70. That the Act of June twentieth, eighteen hundred and custom-housebonds.
19
ol
P*60

seventy-six (Nineteenth United States Statutes, page sixty), be
amended by inserting after the words "imported into the United
States by such firm or partnership" the following: "Or for any other

purpose connected with the general transaction of business at any
custom-house."
SEC. 71. That section three of an Act approved October first,

Extended to general
business.

Provisins forreeip-

rocal commercial ar-

eighteen hundred and ninety, entitled "An Act to reduce the reve- rangement repealed.
nue and equalize duties on imports, and for other purposes," is

ol.

26 p 612.

hereby repealed; but nothing herein contained shall be held to abrogate, or in any way affect, such reciprocal commercial arrangements as

Existing

arrange-

have been heretofore made and now exist between the United States ments.
and foreign countries, except where such arrangements are inconsistent with the provisions of this Act.
SEC. 72. All Acts and parts of Acts inconsistent with the provisions Generalrepeal.
of this Act are hereby repealed, but the repeal of existing laws or
enin
ree
modifications thereof embraced in this Act shall not affect any act done, ings not affected.

or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications; but
all rights and liabilities under said laws shall continue and may be
enforced in the same manner as if said repeal or modifications had not
been made. Any offenses committed and all penalties or forfeitures or Prosecutingoffenses
liabilities incurred prior to the passage of this Act under any statute

deprr '"s.
ap

embraced in or changed, modified, or repealed by this Act may be
prosecuted or punished in the same manner and with the same effect
as if this Act had not been passed. All Acts of limitation, whether
applicable to civil causes and proceedings or to the prosecution of
offenses or for the recovery of penalties or forfeitures embraced in or
modified, changed, or repealed by this Act shall not be affected thereby;

snits, etc., to be

and all suits, proceedings, or prosecutions, whether civil or criminal, prosecuted.
for causes arising or acts done or committed prior to the passage of this
Act, may be commenced and prosecuted within the same time and with
the same effect as if this Act had not been passed: And providedfurther, Proio.
That nothing in this Act shall be construed to repeal the provisions of from reks.
section three thousand and fitty-eight of the Revised Statutes as

amended by the Act approved February twenty-third, eighteen hundred and eighty-seven, in respect to the abandonment of merchandise
to underwriters or the salvors of property, and the ascertainment of
duties thereon.

. ., see.
5ol.

3058,
24,p.415.

570

FIFTY-THIRD CONGRESS.

Trusts etc., in restraint of import trade

deciredt void.

Penalty.

Jurisdiction of cir-

cuit courts

SEC. 73. That every combination, conspiracy, trust, agreement, or
contract is hereby declared to be contrary to public policy, illegal, and

void, when the same is made by or between two or more persons or
corporations either of whom is engaged in importing any article from
any foreign country into the United States, and when such combination, conspiracy, trust, agreement, or contract is intended to operate
in restraint of lawful trade, or free competition in lawful trade or commerce, or to increase the market price in any part of the United States
of any article or articles imported or intended to be imported into the
United States, or of any manufacture into which such imported article
enters ot is intended to enter. Every person who is or shall hereafter
be engaged in the importation of goods or any commodity from any
foreign country in violation of this section of this Act, or who shall
combine or conspire with another to violate the same, is guilty of a
misdemeanor, and, on conviction thereof in any court of the United
States, such person shall be fined in a sum not less than one hundred
dollars and not exceeding five thousand dollars, and shall be further
punished by imprisonment, in the discretion of the court, for a term
not less than three months nor exceeding twelve months.

SEC. 74. That the several circuit courts of the United States are
hereby invested with jurisdiction to prevent and restrain violations of

equity to prevent and restrain such violations.

Summoning adt l i-

Forfeiture, etc., of

property aaffected
by
ec
rut.

Damages.

1894.

section seventy-three of this Act; and it shall be the duty of the several district attorneys of the United States, in their respective districts,
under the direction of the Attorney-General, to institute proceedings in

Proceedings.

Suts by pa rtie

SESS. II. CH. 349.

Such proceedings may

be by way of petitions setting forth the case and praying that such
violations shall be enjoined or otherwise prohibited. When the parties
complained of shall have been duly notified of such petition the court
shall proceed, as soon as may be, to the hearing and determination of
the case; and pending such petition and before final decree, the court
may at any time make such temporary restraining order or prohibition
as shall be deemed just in the premises.
SEC. 75. That whenever it shall appear to the court before which any
proceeding under the seventy-fourth section of this Act may be pend-

ing, that the ends of justice require that other parties should be
brought before the court, the court may cause them to be summoned,
whether they reside in the district in which the court is held or not;
and subpoenas to that end may be served in any district by the marshal thereof.
SEC. 76. That any property owned under any contract or by any

combination, or pursuant to any conspiracy (and being the subject
thereof) mentioned in section seventy-three of this Act, and being in
the course of transportation from one State to another, or to or from a
Territory, or the District of Columbia, shall be forfeited to the United
States, and may be seized and condemned by like proceedings as those
provided by law for the forfeiture, seizure, and condemnation of property imported into the United States contrary to law.
in
SEC. 77. That any person who shall be injured in his business or
property by any other person or corporation by reason of anything
forbidden or declared to be unlawful by this Act may sue therefor in
any circuit court of the United States in the district in which the
defendant resides or is found, without respect to the amount in controversy, and shall recover threefold the damages by him sustained,
and the costs of suit, including a reasonable attorney's fee.
Received by the President, August 15, 1894.
[NOTE BY THE DEPARTMENT OF STATE.-The foregoing act having

been presented to the President of the United States for his approval,
and not having been returned by him to the house of Congress in which
it originated within the time prescribed by the Constitution of the
United States, has become a law without his approval.]

Full text of Tariff of 1894 (Wilson-Gorman Tariff)

FRASER