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SIXTY-FIRST CONGRESS.

SESS. I.

CHS. 2-4, 6.

11

1909.

third, eighteen hundred and ninety-nine, and all other laws and parts
of laws inconsistent with the provisions of this Act are hereby
repealed.
Approved, July 2, 1909.
CHAP. 3.-An Act To make Scranton, in the State of Mississippi, a subport of

entry, and for other purposes.

[H. R.

10887.]

[Public, No. 3.]

Be it enactedby the Senate and House of Representativesof the United utos.
States of America in Congress assembled, That Scranton, in the State Scranton, Miss.
of Mississippi, is hereby made a subport of entry in the district of

Pearl River, and the necessary customs officers stationed at said port

may, in the discretion of the Secretary of the Treasury, enter and

Made subport of entrnt.
amRended.' 266, p ' 07

clear vessels, receive duties, fees, and other moneys, and perform
such other service as, in his judgment, the interest of commerce may
require.
Approved, July 2, 1909.
CHAP. 4.-An Act To amend an Act entitled "An Act temporarily to provide
revenues and a civil government for Porto Rico, and for other purposes," approved
April twelfth, nineteen hundred.

July 15, 1909.
[H. R. 9541.]

[Public N 4 ]

Be it enactedby the Senateand House of Representativesof the United
States of America in Congress assembled, That the Act entitled "An Legislative assemAct temporarily to provide revenues and a civil government for Porto blyo.3amen
Rico, and for other purposes," approved April twelfth, nineteen ed.
hundred, is hereby amended by inserting at the end of section thirtyone of said Act the following additional proviso:
"And providedtfurther,That if at the termination of any fiscal year erSupt of the govthe appropriations necessary for the support of government for the Appropriations conensuing fiscal year shall not have been made an amount equal to the

fails to act.

sums appropriated in the last appropriation bills for such purpose shall
be deemed to be appropriated; and until the legislature shall act in
such behalf the treasurer may, with the advice of the governor, make
the payments necessary for the purposes aforesaid."
SEC. 2. That all reports required by law to be made by the governor
or members of the executive council of Porto Rico to any official in the

United States shall hereafter be made to an executive department of
the Government of the United States to be designated by the President; and the President is hereby authorized to place all matters pertaining to the government of Porto Rico in the jurisdiction of such
department.
Approved, July 15, 1909.
CHAP. 6.-An Act To provide revenue, equalize duties and encourage the
industries of the United States, and for other purposes.

Reecutie depart
rent to be designated
receive, etc.

August 5, 1909.

[U. . 1438.]
[Publ No. .

Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled, That on and after the day Tariffof909following the passage of this Act, except as otherwise specially pro- Post, p. 82.
vided for in the second section of this Act, there shall be levied, col- R.S., se. 2504.
30, .
lected, and paid upon all articles when imported from any foreign
country into the United States or into any of its possessions (except Philippines, Guam,
cepted.
the Philippine Islands and the islands of Guam and Tutuila) the and

rates of duty which are by the schedules and paragraphs of the
dutiable list of this section prescribed, namely:

SIXTY-FIRST CONGRESS.
Dutiable list.
SCHEDULE A.
Chemicals, oils, and

paints.

Acids.

Alcoholie

pounds.
Alkalies,etc.

corn-

SEss. I.

CH. 6.

1909.

DUTIABLE LIST.
SCHEDULE A.--CHEMICALS, OILS, AND PAINTS.

1. Acims: Acetic or pyroligneous acid, not exceeding the specific
gravity of one and forty-seven one-thousandths, three-fourths of one
cent per pound; exceeding the specific gravity of one and forty-seven
one-thousandths, two cents per pound; acetic anhydrid, two and onehalf cents per pound; boracic acid, three cents per pound; chromic
acid, two cents per pound; citric acid, seven cents per pound; lactic
acid, containing not over forty per centum by weight of actual lactic
acid, two cents per pound; containing over forty per centum by
weight of actual lactic acid, three cents per pound; oxalic acid, two
cents per pound; salicylic acid, five cents per pound; sulphuric acid
or oil of vitriol not specially provided for in this section, one-fourth
of-one cent per pound; tannic acid or tannin, thirty-five cents per
pound; gallic acid, eight cents per pound; tartaric acid, five cents
per pound; all other acids not specially provided for in this section,
twenty-five per centum ad valorem.
2. Alcoholic compounds, including all articles consisting of vege-

table, animal or mineral objects immersed or placed in, or saturated
with, alcohol, not specially provided for in this section, sixty cents
per pound and twenty-five per centum ad valorem.
3. Alkalies, alkaloids, distilled oils, essential oils, expressed oils,

rendered oils, and all combinations of the foregoing, and all chemical
compounds, mixtures and salts, and all greases, not specially provided for in this section, twenty-five per centum ad valorem; chemical compounds, mixtures and salts containing alcohol or in the
preparation of which alcohol is used, and not specially provided for
in this section, fifty-five cents per pound, but in no case shall any of
the foregoing pay less than twenty-five per centum ad valorem.
4. Alumina, hydrate of, or refined bauxite, containing not more
than sixty-four per centum of alumina, four-tenths of one cent per
pound; containing more than sixty-four per centum of alumina,
six-tenths of one cent per pound. Alum, alum cake, patent alum,
sulphate of alumina, and aluminous cake, containing not more than
fifteen per centum of alumina and more than three-tenths of one per
centum of iron oxide, one-fourth of one cent per pound; alum, alum
cake, patent alum, sulphate of alumina, and aluminous cake, containing more than fifteen per centum of alumina, or not more than
three-tenths of one per centum of iron oxide, three-eighths of one
cent per pound.
5. Ammonia, carbonate of, one and one-half cents per pound;
muriate of, or sal ammoniac, three-fourths of one cent per pound;
liquid anhydrous, five cents per pound.
6. Argols or crude tartar or wine lees crude, five per centum ad
valorem; tartars and lees crystals, or partly refined argols, containing not more than ninety per centum of bitartrate of potash, and
tartrate of soda or potassa, or Rochelle salts, three cents per pound;
containing more than ninety per centum of bitartrate of potash,
four cents per pound; cream of tartar and patent tartar, five cents
per pound.
7. Blacking of all kinds, twenty-five per centum ad valorem; all
creams and preparations for cleaning or polishing boots and shoes,
twentv-five per centum ad valorem.
8. Bleaching powder, or chloride of lime, one-fifth of one cent per
pound.
9. Blue vitriol or sulphate of copper, one-fourth of one cent per
pound.

SIXTY-FIRST CONGRESS.

SESS. I.

CH.-6.

13

1909.

10. Charcoal in any form, not specially provided for in this Act;
bone char, suitable for use in decolorizing sugars, and blood char,
twenty per centum ad valorem.
11. Borax, two cents per pound; borates of lime, soda, or other
borate material not otherwise provided for in this section, two cents
per pound.
12. Camphor, refined, and synthetic camphor, six cents per pound.
13. Chalk, when ground, bolted, precipitated naturally or artificially, or otherwise prepared, whether in the form of cubes, blocks,
sticks or disks, or otherwise, including tailors', billiard, red, or French
chalk, one cent per pound; manufactures of chalk not specially provided for in this section, twenty-five per centum ad valorem.
14. Chloroform, ten cents per pound.
15. Coal-tar dyes or colors, not specially provided for in this sec-

SCHEDUL An
paints--Continled.

Coal-tar products.

tion, thirty per centum ad valorem; all other products or preparations of coal tar, not colors or dyes and not medicinal, not specially
provided for in this section, twenty per centum ad valorem.
16. Cobalt, oxide of, twenty-five cents per pound.
17. Collodion and all compounds of pyroxylin or of other cellulose

Collodion, etc.

esters, whether known as celluloid or by any other name, forty cents
per pound; if in blocks, sheets, rods, tubes, or other forms, not
polished, wholly or partly, and not made up into finished or partly
finished articles, forty-five cents per pound; if polished, wholly or
partly, or if in finished or partly finished articles, except movingpicture films, of which collodion or any compound of pyroxylin or
of other cellulose esters, by whatever name known, is the component
material of chief value, sixty-five cents per pound and thirty per
centum ad valorem.
18. Coloring for brandy, wine, beer, or other liquors, fifty per
centum ad valorem.
19. Copperas, or sulphate of iron, fifteen hundredths of one cent
per pound.
20. Drugs, such as barks, beans, berries, balsams, buds, bulbs, Drugs.
bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects,
grains, gums and gum resin, herbs, leaves, lichens, mosses, nuts,
nutgalls, roots, stems, spices, vegetables, seeds (aromatic, not garden
seeds), seeds of morbid growth, weeds, and woods used expressly for
dyeing or tanning; any of the foregoing which are natural and
uncompounded drugs and
edible, and not specially provided for
in this section, but which are advanced in value or condition by any
process or treatment whatever beyond that essential to the proper
packing of the drugs and the prevention of decay or deterioration
pending manufacture, one-fourth of one cent per pound, and in addition thereto ten per centum ad valorem: Provided, That no article Proo.
Alcohol pr
preparacontaining alcohol, or in the preparation of which alcohol is used, tionsexcluded.

shall be classified for duty under this paragraph.
21. Ethers: Sulphuric, eight cents per pound; spirits of nitrous Ethers.
ether, twenty cents per pound; fruit ethers, oils, or essences, one
dollar per pound; ethers of all kinds not specially provided for in this
section, fifty cents per pound; ethyl chloride, thirty per centum
ad valorem: Provided, That no article of this paragraph shall pay a
less rate of duty than twenty-five per centum ad valorem.
22. Extracts and decoctions of logwood and other dyewoods, and Dyeing and tanning
extracts of bark, such as are commonly used for dyeing or tanning,
not specially provided for in this section, seven-eighths of one cent
per pound; extract of nutgalls, aqueous, one-fourth of one cent per
pound and ten per centum ad valorem; extract of Persian berries,
twenty per centum ad valorem; chlorophyll, twenty per centum ad
valorem; extracts of quebracho, not exceeding in density twenty-

eight degrees Baume, one-half of one cent per pound; exceeding in

SIXTY-FIRST CONGRESS. SESs. I.

CH. 6.

1909.

C.SmC,L A.d density twenty-eight degrees Baume, three-fourths of one cent per
inta-cnanne.
pound; extracts of hemlock bark, one-half of one cent per pound;
extracts of sumac, and of woods other than dyewoods, not specially
provided for in this section, five-eighths of one cent per pound; all
extracts of vegetable origin suitable for dyeing, coloring, staining or
tanning, not containing alcohol and not medicinal, and not specially
provided for in this section, fifteen per centum ad valorem.
Geutin.
23. Gelatin, glue, isinglass or fish glue, including agar-agar or Japanese isinglass, and all fish bladders and fish sounds other than crude
or dried or salted for preservation only, valued at not above ten cents
per pound, two and one-half cents per pound; valued at above ten
cents per pound and not above thirty-five cents per pound, twentyfive per centumr ad valorem; valued above thirty-five cents per pound,
fifteen cents per pound and twenty per centum ad valorem; gelatin
in sheets, emulsions, and all manufactures of gelatin, or of which
gelatin is the component material of chief value, not specially provided for in this section, thirty-five per centum ad valorem; glue size,
twenty-five per centum ad valorem.
24. Glycerin, crude, not purified, one cent per pound; refined,
three cents per pound.
25. Indigo extracts or pastes, three-fourths of one cent per pound;
indigo carmined, ten cents per pound.
26. Ink and ink powders, twenty-five per centum ad valorem.
27. Iodine, resublimed, twenty cents per pound.
28. Iodoform, seventy-five cents per pound.
29. Licorice, extracts of, in paste, rolls, or other forms, two and
one-half cents per pound.
30. Chicle, ten cents per pound.
31. Magnesia and carbonate of, medicinal, three cents per pound;
calcined, medicinal, seven cents per pound; sulphate of, or Epsom
salts, one-fifth of one cent per pound.

Castor-oilproducts

Oils.

,pium.

32. Alizarin assistant, sulpho-ricinoleic acid, and ricinoleic acid,

and soaps containing castor oil, any of the foregoing in whatever
form, in the manufacture of which fifty per centum or more of castor
oil is used, thirty cents per gallon; in the manufacture of which less
than fifty per centum of castor oil is used, fifteen cents per gallon;
all other alizarin assistants and all soluble greases used in processes
of softening, dyeing or finishing, not specially provided for in this
section, thirty per centum ad valorem.
33. Castor oil, thirty-five cents per gallon.
34. Cod-liver oil, fifteen cents per gallon.
35. Flaxseed, linseed, and poppy-seed oil, raw, boiled, or oxidized,
fifteen cents per gallon of seven and one-half pounds weight.
36. Fusel oil, or amylic alcohol, one-fourth of one cent per pound.
37. Hemp-seed oil, ten cents per gallon; rape-seed oil, ten cents
per gallon.
38. Olive oil, not specially provided for in this section, forty cents
per gallon; in bottles, jars, kegs, tins, or other packages, containing
less than five gallons each, fifty cents per gallon.
39. Peppermint oil, twenty-five cents per pound.
40. Seal, herring, whale, and other fish oil including sod oil, not
specially provided for in this section, eight cents per gallon.
41. Opium, crude or unmanufactured, and not adulterated, containing nine per centum and over of morphia, one dollar and fifty
cents per pound; opium of the same composition, ried, powdered,
or otherwise advanced beyond the condition of crude or unmanufactured, two dollars per pound; morphia or morphine, sulphate of, and
all alkaloids of opium, and salts and esters thereof, one dollar and
fifty cents per ounce; cocaine, ecgonine, and all salts and derivatives
of the same, one dollar and fifty cents per ounce; coca leaves, five

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

15

1909.

cents per pound; aqueous extract of opium, for medicinal uses, and
tincture of, as laudanum, and other liquid preparations of opium,
not specially provided for in this section, forty per centum ad valorem; opium containing less than nine per centum of morphia, six
dollars per pound; but preparations of opium deposited in bonded
warehouses shall not be removed therefrom without payment of
duties, and such duties shall not be refunded: Provided, That nothing
herein contained shall be so construed as to repeal or in any manner
impair or affect the provisions of an Act entitled "An Act to prohibit the importation and use of opium for other than medicinal
purposes," approved February ninth, nineteen hundred and nine.
42. Baryta, sulphate of, or barytes, including barytes earth,
unmanufactured, one dollar and fifty cents per ton; manufactured,
five dollars and twenty-five cents per ton.
43. Blues, such as Berlin, Prussian, Chinese, and all others, containing ferrocyanide of iron, in pulp, dry or ground in or mixed with
oil or water, eight cents per pound.
44. Blanc-fixe, or artificial sulphate of barytes, and satin white, or
artificial sulphate of lime, one-half of one cent per pound.
45. Black, made from bone, ivory, or vegetable substance, by
whatever name known, including boneblack and lampblack, dry or
ground in oil or water, twenty-five per centum ad valorem.
46. Chrome yellow, chrome green, and all other chromium colors
in the manufacture of which lead and bichromate of potash or soda
are used, in pulp, dry, or ground in or mixed with oil or water, four
and three-eighths cents per pound.
47. Ocher and ochery earths, sienna and sienna earths, and umber
and umber earths, not specially provided for in this section, when
crude or not powdered, washed or pulverized, one-eighth of one
cent per pound; if powdered, washed or pulverized, three-eighths of
one cent per pound; if ground in oil or water, one cent per pound.
48. Orange mineral, three and one-fourth cents per pound.
49. Red lead, two and five-eighths cents per pound.
50. Ultramarine blue, whether dry, in pulp, or mixed with water,
and wash blue containing ultramarine, three,cents per pound.
51. Varnishes, including so-called gold size or japan, twenty-five
per centum ad valorem; enamel paints made with varnish, thirty-five
per centum ad valorem; spirit varnish containing five per centum or
more of methyl alcohol, thirty-five cents per gallon and thirty-five
per centum ad valorem; spirit varnish containing less than five per
centum of methyl alcohol, one dollar and thirty-two cents per gallon
and thirty-five per centum ad valorem.
52. Vermilion reds, containing quicksilver, dry or ground in oil or
water, ten cents per pound; when not containing quicksilver but
made of lead or containing lead, four and seven-eighths cents per
pound.
53. White lead, and white pigment containing lead, dry or in pulp,
or ground or mixed with oil, two and one-half cents per pound.
54. Whiting and Paris white, dry, one-fourth of one cent per pound;
ground in oil, or putty, one-half of one cent per pound.
55. Zinc, oxide of, and white pigment containing zinc, but not containing lead, dry, one cent per pound; ground in oil, one and threefourths cents per pound; sulfid of zinc white, or white sulphide of
zinc, one and one-fourth cents per pound; chloride of zinc and sulphate of zinc, one cent per pound.
56. All paints, colors, pigments, stains, lakes, crayons, including
charcoal crayons or fusains, smalts and frostings, whether crude or
dry or mixed, or ground with water or oil or with solutions other than
oil, not otherwise specially provided for in this section, thirty per
centum ad valorem; all glazes, fluxes, enamels, and colors used only

SCHEDULE A.

Chemicals, oils, and
paints-Continued.

Proviso.
Prohibition not
affected.
Vol. 35, p. 614.

Colors.

Varnishes.

Paints, etc.

SIXTY-FIRST CONGRESS.
scI ,.i
a-nd
pintsienotinne.

Potash.

.eoholiemeedicinl

MPi°nimm

capsul,

etcs,.

Perfumery.

soap.

soda

rates,

SEss. I.

CH. 6.

1909.

in the manufacture of ceramic. enameled, and glass articles, thirty
per centum ad valorem; all paints, colors, and pigments, commonly
known as artists' paints or colors, whether in tubes, pans, cakes or
other forms, thirty per centum ad valorem.
57. Paris green, and London purple, fifteen per centum ad valorem.
58. Lead: Acetate of, white, three cents per pound; brown, gray,
or yellow, two cents per pound; nitrate of, two and one-fourth cents
per pound; litharge, two and one-half cents per pound.
59. Phosphorus, eighteen cents per pound.
60. Bichromate and ch
ate
te of potash, two and one-fourth cents
per pound.
61. Caustic potash, or hydrate of, refined, in sticks or rolls, one
cent per pound; chlorate of, two cents per pound.
62. Hydriodate, iodide, and iodate of potash, twenty-five cents per
pound.
63. Nitrate of potash, or saltpeter, refined, one-half of one cent per
pound.
64. Prussiate of potash, red, eight cents per pound; yellow, four
cents per pound; cyanide of potassium, twelve and one-half per centum ad valorem.
65. Medicinal preparations containing alcohol or in the prepara-

tion of which alcohol is used, not specially provided for in this section,
fifty-five cents per pound, but in no case shall the same pay less than
twenty-five per centum ad valorem; calomel, corrosive sublimate, and
other mercurial medicinal preparations, thirty-five per centum ad
valorem; all other medicinal preparations not specially provided for
in this section, twenty-five per centum ad valorem: Provided, That
checals,
drugs, medicinal and similar substes,

whether dutiable

or free, imported in capsules, pills, tablets, lozenges, troches, or
similar forms, and intended for medicinal purposes, shall be dutiable
at not less than the rate imposed by this section on medicinal preparations.
66. Plasters, healing or curative, of all kinds, and court-plaster,
twenty-five per centum ad valorem.
67. Perfumery, including cologne and other toilet waters, articles

of perfumery, whether in sachets or otherwise, and all preparations
used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, including tooth soaps, pastes, including theatrical
grease paints and pastes, pomades, powders, and other toilet articles,
all the foregoing; if containing alcohol, or in the manufacture or
preparation of which alcohol is used, sixty cents per pound and fifty
per centum ad valorem; if not containing alcohol, or m the manufacture or preparation of which alcohol is not used, sixty per centum
ad valorem; floral or flower waters containing no alcohol, not specially provided for in this section, twenty per centum ad valorem.
68. Santonin, and all salts thereof containing eighty per centum or
over of santonin, fifty cents per pound.
69. Castile soap, one and one-fourth cents per pound; medicinal
or medicated soaps, twenty cents per pound; fancy or perfumed
toilet soaps, fifty per centum ad valorem; all other soaps not specially
provided for in this section, twenty per centum ad valorem.
70. Bicarbonate of soda, or supercarbonate of soda, or saleratus,
and other alkalies containing fifty per centum or more of bicarbonate
of soda, five-eighths of one cent per pound.
71. Bichromate and chromate of soda, one and three-fourths cents
per pound.
72. Crystal carbonate of soda, or concentrated soda crystals, or
monohvdrate, or sesquicarbonate of soda, one-fourth of one cent per
pound; chlorate of soda, one and one-half cents per pound.

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

73. Hydrate of, or caustic soda, one-half of one cent per pound;

nitrite of soda and yellow prussiate of soda, two cents per pound;
sulphide of soda containing not more than thirty-five per centum of
sulphide of soda, and hyposulphite of soda, three-eighths of one cent
per pound; sulphide of soda, concentrated, or containing more than
thirty-five per centum of sulphide of soda, three-fourths of one cent
per pound.
74. Sal soda, or soda crystals, not concentrated, one-sixth of one
cent per pound.
75. Soda ash, one-fourth of one cent per pound; arseniate of soda,
one cent per pound.
76. Silicate of soda, or other alkaline silicate, three-eighths of one
cent per pound.
77. Sulphate of soda, or salt cake, or niter cake, one dollar per ton.
78. Moss and sea grass, eel grass, and seaweeds, if manufactured
or dyed, ten per centum ad valorem.
79. Sponges, twenty per centum ad valorem; manufactures of
sponges, or of which sponge is the component material of chief value,
not specially provided for in this section, thirty per centum ad
valorem.
80. Strychnia, or strychnine, and all salts thereof, fifteen cents per
ounce.
81. Sulphur, refined or sublimed, or flowers of, four dollars per ton.
82. Sumac, ground, three-tenths of one cent per pound.
83. Vanillin, twenty cents per ounce.
SCHEDULE B.-EARTHS, EAR

ENWARE, AND QLASSWARE.

84. Fire-brick, weighing not more than ten pounds each, not

glazed, enameled, ornamented, or decorated in any manner, one
dollar and twenty-five cents per ton; glazed, enameled, ornamented,
or decorated, thirty-five per centum ad valorem; weighing more
than ten pounds each and not specially provided for in this section,
not glazed, enameled, ornamented, or decorated in any manner,
thirty per centum ad valorem; glazed, enameled, ornamented, or
decorated, thirty-five per centum ad valorem; magnesite brick,
chrome brick, and brick other than fire-brick, not glazed, enameled,
painted, vitrified, ornamented, or decorated in any manner, twentyive per centum ad valorem; if glazed, enameled, painted, vitrified
ornamented, or decorated in any manner, thirty-five per centum ad
valorem.
85. Tiles, plain unglazed, one color, exceeding two square inches
in size, four cents per square foot; glazed, encaustic, ceramic mosaic,
vitrified, semivitrified, flint, spar, embossed, enameled, ornamented,
hand painted, gold decorated, and all other earthenware tiles and
tiling, by whatever name known, except pill tiles and so-called quarries
or quarry tiles, valued at not exceeding forty cents per square foot,
eight cents per square foot; exceeding forty cents per square foot,
ten cents per square foot and twenty-five per centum ad valorem;
so-called quarries or quarry tiles, forty-five per centum ad valorem;
mantels, friezes, and articles of every description, composed wholly
or in chief value of tiles or tiling, sixty per centum ad valorem.
86. 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, not otherwise specially provided
for in this section, twenty per centum ad valorem.
87. Lime, five cents per one hundred pounds, including weight of
barrel or package.

SCHEDULE A.
Chemicals, oils, and
paints-Continued.

SCHEDULE B.

Earths, earthenware, and glassware.
Brick.

Tiles.

Cement.

SIXTY-FIRST CONGRESS.

18

SESs. I.

CH. 6.

1909.

echeDuEB.
88. Plaster rock or gypsum, cruder thirty cents per ton; if ground
Earths, earthenwar
war- or calcined, one dollar and seventy-five cents per ton; pear hardC
L
Gy
ening for paper makers' use, twenty per centum ad valorem;
Keene's cement, or other cement of which gypsum is the component
material of chief value, if valued at ten dollars per ton or less, three
dollars and fifty cents per ton; if valued above ten dollars and not
above fifteen dollars per ton, five dollars per ton; if valued above
fifteen dollars and not above thirty dollars per ton, ten dollars per
ton; if valued above thirty dollars per ton, fourteen dollars per ton.
nmice stone.

89. Pumice stone, wholly or partially manufactured, three-eighths

of one cent per pound; unmanufactured, valued at fifteen dollars or
less per ton, thirty per centum ad valorem; valued at more than fifteen
dollars per ton, one-fourth of one cent per pound; manufactures of
pumice stone or of which pumice stone is the component material of
chief value not specially provided for in this section, thirty-five per
centum ad valorem.
90. Clays or earths, unwrought or unmanufactured, not specially
provided for in this section, one dollar per ton; wrought or manufactured, not specially provided for in this section, two dollars per
ton; china clay or kaolin, two dollars and fifty cents per ton; limestone
rock asphalt, fifty cents per ton; asphaltum and bitumen, not specially provided for in this section, crude, if not dried, or otherwise
advanced in any manner, one dollar and fifty cents per ton; if dried
or otherwise advanced in any manner, three dollars per ton; bauxite,
or beauxite, crude, not refined or otherwise advanced in condition
from its natural state, one dollar per ton; fuller's earth, unwrought
and unmanufactAred, one dollar and fifty cents per ton; wrought or
manufactured, three dollars per ton; fluor spar, three dollars per ton.
91. Mica, unmanufactured, or rough trimmed only, five cents per
pound and twenty per centum ad valorem; mica, cut or trimmed,
mica plates or built-up mica, and all manufactures of mica or of
which mica is the component material of chief value, ten cents per
pound and twenty per centum ad valorem.

Claysorearths

Mica.

Earthenware

and

92. Common yellow, brown, or gray earthenware, plain, embossed,

or salt-glazed common stoneware, and earthenware or stoneware
crucibles, all the foregoing not decorated in any manner, twenty-five
per centum ad valorem; yellow earthenware, plain or embossed, coated
with white or transparent vitreous glaze but not otherwise ornamented
or decorated, and Rockingham earthenware, forty per centum ad
valorem.
China ware, ete.
93. China, porcelain, parian, bisque, earthen, stone and crockery
ware, including clock cases with or without movements, pill tiles,
plaques, ornaments, toys, charms, vases, statues, statuettes, mugs,
cups, steins, and lamps, all the foregoing wholly or in chief value of
such ware; painted, colored, tinted, stained, enameled, gilded,
printed, or ornamented or decorated in any manner; and manufactures in chief value of such ware not specially provided for in this
section, sixty per centum ad valorem.
94. China, porcelain, parian, bisque, earthen, stone and crockery
ware, plain white, plain brown, including clock cases with or without
movements, pill tiles, plaques, ornaments, toys, charms, vases,
statues, statuettes, mugs, cups, steins, and lamps, all the foregoing
wholly or in chief value of such ware, not painted, colored, tinted,
stained, enameled, gilded, printed, or ornamented or decorated in
any manner; and manufactures in chief value of such ware not
specially provided for in this section, fifty-five per centum ad valorem.
Artiele not pec'- 95. Articles and wares composed wholly or in chief value of earthy
or mineral substances, not specially provided for in this section,
whether susceptible of decoration or not, if not decorated in any
manner, thirty-five per centum ad valorem; if decorated, forty-five

SIXTY-FIRST CONGRESS.

19

SESS. I. CH. 6. 1909.

per centum ad valorem; carbon, not specially provided for in this
section, twenty per centum ad valorem; electrodes, brushes, plates,
and disks, all the foregoing composed wholly or in chief value of

SCHEDULEfa
B.h
Earths,
earthenware,and glasswareContinued.

carbon, thirty per centum ad valorem.
96. Gas retorts, twenty per centum ad valorem; lava tips for Retorts, carbons,
burners, ten cents per gross and fifteen per centum ad valorem;
carbons for electric lighting, wholly or partly finished, made entirely
from petroleum coke, thirty-five cents per hundred feet; if composed
chiefly of lampblack or retort carbon, sixty-five cents per hundred
feet; filter tubes, thirty-five per centum ad valorem; porous carbon
pots for electric batteries, without metallic connections, twenty per
centum ad valorem.
97. Plain green or colored, molded or pressed, and flint, lime, or
aSs e.
lead glass bottles, vials, jars, and covered or uncovered demijohns,
and carboys, any of the foregoing, filled or unfilled, not otherwise
specially provided for in this section, and whether their contents be
dutiable or free (except such as contain merchandise subject to an
ad valorem rate of duty, or to a rate of duty based in whole or in part
upon the value thereof which shall be dutiable at the rate applicable
to their contents), shall pay duty as follows: If holding more than
one pint, one cent per pound; if holding not more than one pint and
not less than one-fourth of a pint, one and one-half cents per pound;
if holding less than one-fourth of a pint, fifty cents per gross: Pro- Provios.
vided, That none of the above articles shall pay a less rate of duty Minimum.
than forty per centum ad valorem: Providedfurther, That the terms Restriction.
bottles, vials, jars, demijohns, and carboys, as used herein, shall be
restricted to such articles when suitable for use as and of the character ordinarily employed as containers for the holding or transportation of merchandise, and not as appliances or implements in
chemical or other operations.
98. Glass bottles, decanters, and all articles of every description

Ornamented

composed wholly or in chief value of glass, ornamented or decorated
in any manner, or cut, engraved, painted, decorated, ornamented,
colored, stained, silvered, gilded, etched, sand blasted, frosted, or
printed in any manner, or ground (except such grinding as is necessary
for fitting stoppers or for purposes other than ornamentation), and
all articles of every description, including bottles and bottle glassware, composed wholly or in chief value of glass blown either in a
mold or otherwise; all of the foregoing, not specially provided for
in this section, filled or unfilled, and whether their contents be dutiable
or free, sixty per centum ad valorem: Provided, That for the purposes Protiso.
of this Act, bottles with cut glass stoppers shall, with the stoppers, top pe
be deemed entireties.
99. Unpolished, cylinder, crown, and common window glass, not Windowgla1s
exceeding one hundred and fifty square inches, valued at not more
than one and one-half cents per pound, one and one-fourth cents per
pound; valued at more than one and one-half cents per pound, one
and three-eighths cents per pound; above that, and not exceeding
three hundred and eighty-four square inches, valued at not more than
one and three-fourths cents per pound, one and three-fourths cents
per pound; valued at more than one and three-fourths cents per
pound, one and seven-eighths cents per pound; above that, and not
exceeding seven hundred and twenty square inches, valued at not
more than two and one-eighth cents per pound, two and one-fourth
cents per pound; valued at more than two and one-eighth cents per
pound, two and three-eighths cents per pound; above that, and not
exceeding eight hundred and sixty-four square inches, two and threefourths cents per pound; above that, and not exceeding one thousand
two hundred square inches, three and one-fourth cents per pound;
above that, ana not exceeding two thousand four hundred square

b o t-

20

SIXTY-FIRST CONGRESS.

SEss. I.

CH. 6.

1909.

E hs earthen- inches, three and three-fourths cents per pound; above that, four
wareanidgare.- and one-fourth cents per pound: Provided, That unpolished cylinder,

Pronise.

crown, and common window glass, imported in boxes, shall contain
fifty square feet, as nearly as sizes will permit, and the duty shall be

computation.

computed thereon according to the actual weight of glass.

100. Cylinder and crown glass, polished, not exceeding three

gsinspOlSaese.

lauted,

etc.,

etc.

Plate glass.

Provuo.

Silvered

framed.

plte

Spectacles, etc.

enses

Prisms, etc.

101. Fluted, rolled, ribbed, or rough plate glass, or the same con-

taining a wire netting within itself, not including crown, cylinder,
or common window glass, not exceeding three hundred and eightyfour square inches, three-fourths of one cent per square foot; above
that, and not exceeding seven hundred and twenty square inches
one and one-fourth cents per square foot; all above that, one and
three-fourths cents per square foot; and all fluted, rolled, ribbed, 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: Provided, That all of the above plate glass,
when ground, smoothed, or otherwise obscured, shall be subject to
the same rate of duty as cast polished plate glass unsilvered.
102. Cast polished plate glass, finished or unfinished and unsilvered,
not exceeding three hundred and eighty-four square inches, ten cents
per square foot; above that, and not exceeding seven hundred and
twenty square inches, twelve and one-half cents per square foot; all
above that, twenty-two and one-half cents per square foot.
103. Cast polished plate glass, silvered, cylinder and crown glass,
silvered, and looking-glass plates, exceeding in size one hundred and
forty-four square inches and not exceeding three hundred and eightyfour square inches, eleven cents per square foot; above that, and not
exceeding seven hundred and twenty square inches, thirteen cents
per square foot; all above that, twenty-five cents per square foot:
platesrovided, That 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.

Bent, etc.

I

hundred and eighty-four square inches, four cents per square foot;
above that, and not exceeding seven hundred and twenty square
inches, six cents per square foot; above that, and not exceeding one
thousand four hundred and forty square inches, twelve cents per
square foot; above that fifteen cents per square foot.

104. Cast polished plate glass, silvered or unsilvered, and cylinder,

crown, or common window glass, silvered or unsilvered, polished or
unpolished, when bent, ground, obscured, frosted, sanded, enameled,
beveled, etched, embossed, engraved, flashed, stained, colored, painted,
ornamented, or decorated, shall be subject to a duty of five per
centum ad valorem in addition to the rates otherwise chargeable
thereon.
105. Spectacles, eyeglasses, and goggles, and frames for the same,
or parts thereof, finished or unfinished, valued at not over forty cents
per dozen, twenty cents per dozen and fifteen per centum ad valorem;
valued at over forty cents per dozen and not over one dollar and fifty
cents per dozen, forty-five cents per dozen and twenty per centum
ad valorem; valued at over one dollar and fifty cents per dozen, fifty
per centum ad valorem.
106. Lenses of glass or pebble, molded or pressed, or ground and
polished to a spherical, cylindrical, or prismatic form, and ground and
polished plano or coquill glasses, wholly or partly manufactured, with
the edges unground, forty-five per centum ad valorem; if with their
edges ground or beveled, ten cents per dozen pairs and forty-five per
centum ad valorem.
107. Strips of glass, not more than three inches wide, ground or
polished on one or both sides to a cylindrical or prismatic form, includ-

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

21

1909.

ing those used in the construction of gauges, and glass slides for
magic lanterns, forty-five per centum ad valorem.

E SCEDIatLEB.
ware, andglassware-

108. Opera and field glasses, telescopes, microscopes, photographic Conptiistruments,

and projection lenses and optical instruments, and frames or mount- etc.
ings for the same; all the foregoing not specially provided for in this
section, forty-five per centum ad valorem.

109. 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 glass or manufactures
of glass or paste or of which glass or paste is the component material
of chief value, not specially provided for in this section, forty-five
per centum ad valorem.
110. Fusible enamel, twenty-five per centum ad valorem; opal or
cylinder glass tiles or tiling, sixty per centum ad valorem.
111. Marble and onyx, m block, rough or squared only, sixty-five

ow

Marble and onyx.

cents per cubic foot; marble and onyx, sawed or dressed, over two
inches in thickness, one dollar per cubic foot; slabs or paving tiles of
marble or onyx, containing not less than four superficial inches, if
not more than one inch in thickness, eight cents per superficial foot;
if more than one inch and not more than one and one-half inches in
thickness, ten cents per superficial foot; if more than one and one-half
inches and not more than two inches in thickness, twelve and one-half
cents per superficial foot; if rubbed in whole or in part, two cents per
superficial foot in addition; mosaic cubes of marble or onyx, not
exceeding two cubic inches in size, if loose, one-fourth of one cent
per pound and twenty per centum ad valorem; if attached to paper
or other material, five cents per superficial foot and thirty-five per
centum ad valorem.
112. Marble, breccia, onyx, alabaster, and jet, wholly or partly

manufactured into monuments, benches, vases, and other articles, or
of which these substances or either of them is the component material
of chief value, and all articles composed wholly or in chief value of
agate, rock crystal, or other semiprecious stones, except such as are
cut into shapes and forms fitting them expressly for use in the construction of jewelry, not specially provided for in this section, fifty
per centum ad valorem.
113. Burrstones, manufactured'or bound up into millstones, fifteen
per centum ad valorem.
114. Freestone, granite, sandstone, limestone, and all other monu-

mental or building stone, except marble, breccia, and onyx, not specially provided for in this section, hewn, dressed, or polished, or otherwise manufactured, fifty per centum ad valorem; unmanufactured,
or not dressed, hewn, or polished, ten cents per cubic foot.
115. Grindstones, finished or unfinished, one dollar and seventyfive cents per ton.
116. Slates, slate chimney pieces, mantels, slabs for tables, roofing
slates, and all other manufactures of slate, not specially provided for
in this section, twenty per centum ad valorem.
SCHEDULE C.-METALS AND MANUFACTURES OF.

117. Iron ore, including manganiferous iron ore, and the dross or
residuum from burnt pyrites, fifteen cents per ton: Provided, That in
levying and collecting the duty on iron ore no deduction shall be
made from the weight of the ore on account of moisture which may
be chemically or physically combined therewith.
118. Iron in pigs, iron kentledge, spiegeleisen, and ferro-manganese, two dollars and fifty cents per ton; wrought and cast scrap
iron, and scrap steel, one dollar per ton; but nothing shall be deemed
scrap iron or scrap steel except waste or refuse iron or steel fit only
to be remanufactured by melting, and excluding pig iron in all forms.
88740U-voL 36, rP 1-11

4

mManufactures

of

Building stone. etc.

slates.

SCHEDULE C.
Metals and manufactures of.
Iron ore.
Proviso.

Moisture.

Pigs, etc.

SIXTY-FIRST CONGRESS.
SCHE
LEa
C
Metals
and
mann-

facturesof-cont'd.
Barandround.

Round, in rods, etc.

rSl°c.
Slabs,
etc.
harco

truonoratees
etc.

l ate

.

Theinseets and
plates.

Anchors, etc.

Hoop, etc.

P'rois'o.

SEs. I. CH. 6.

1909.

119. Bar iron, muck bars, square iron, rolled or hammered, comprising flats not less than one mch wide nor less than three-eighths
f one inch thick, round iron not less than seven-sixteenths of one

inch in diameter, three-tenths of one cent per pound.
120. Round iron, in coils or rods, less than seven-sixteenths of
one inch in diameter, and bars or shapes of rolled or hammered
iron, not specially provided for in this section, six-tenths of one cent
per pound: Provided, That all iron in slabs, blooms, loops, or
or other
other
forms less finished than iron in bars, and more advanced than
pig
iron, except castings, shall be subject to a duty of four-tenths of one
perpound: P

efurther, That all iron bars, blooms, billets,

slabs or loops, in the manufacture of which charcoal is used as fuel,
shall be subject to a duty of eight dollars per ton.
121. 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, not assembled, or manufactured,
or advanced beyond hammering, rolling, or casting, valued at ninetenths of one cent per pound or less, three-tenths of one cent per
pound; valued above nine-tenths of one cent per pound, four-tenths
of one cent per pound.
122. Boiler or other plate iron or steel, except crucible plate steel
and saw plates hereinafter provided for in this section, not thinner
than number ten wire gauge, cut or sheared to shape or otherwise,
or unsheared, and skelp iron or steel sheared or rolled in grooves,
valued at eight-tenths of one cent per pound or less, three-tenths of
one cent per pound; valued above eight-tenths of one cent and not
above one cent per pound, four-tenths of one cent per pound; valued
above one cent and not above two cents per pound, five-tenths of one
cent per pound; valued above two cents and not above three cents
per pound, six-tenths of one cent per pound; valued at over three
cents per pound, twenty per centum ad valorem: Provided, That
all sheets or plates of iron or steel thinner than number ten wire
gauge shall pay duty as iron or steel sheets.
123. Iron or steel anchors or parts thereof, one cent per pound;

forgings of iron or steel, or of combined iron and steel, but not machined, tooled, or otherwise advanced in condition by any process
or operation subsequent to the forging process, not specially provided for in this section, thirty per centum ad valorem; antifriction
balls, ball bearings, and roller bearings, of iron or steel or other
metal, finished or unfinished, forty-five per centum ad valorem.
124. Hoop, band, or scroll iron or steel, not otherwise provided
for in this section, valued at three cents per pound or less, eight
inches or less in width, and less than three-eighths of one inch thick
and not thinner than number ten wire gauge, three-tenths of one
cent per pound; thinner than number ten wire gauge and not
thinner than number twenty wire gauge, four-tenths of one cent
per pound; thinner than number twenty wire gauge, six-tenths of
one cent per pound: Provided, That barrel hoops of iron or steel,
and hoop or band iron or hoop or band steel flared, splayed or

Balinghoopsorties.

punched, with or without buckles or fastenings, shall pav one-tenth
of one cent per pound more duty than that imposed on the hoop
or band iron or steel from which they are made; bands and strips
of steel, exceeding twelve feet in length, not specially provided for
in this section, thirty-five per centum ad valorem.
125. Hoop or band iron, or hoop or band steel, cut to lengths,
or wholly or partly manufactured into hoops or ties, coated or not
coated with paint or any other preparation, with or without buckles
or fastenings, for baling cotton or any other commodity, three-tenths
of one cent per pound.

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

23

1909.

126. 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-

MSCHEDUdLE
,uC.
Metals and manufacturesof-Continued.

fortieths of one cent per pound; railway fish-plates or splice-bars, Railsetc.
made of iron or steel, three-tenths of one cent per pound.
127. Sheets of iron or steel, common or black, of whatever dimen- Sheets
sions, 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, five-tenths of one cent per pound; thinner than number
twenty wire gauge and not thinner than number twenty-five wire
gauge, six-tenths of one cent per pound; thinner than number
twenty-five wire gauge and not thinner than number thirty-two
wire gauge, eight-tenths of one cent per pound; thinner than number
thirty-two wire gauge, nine-tenths of one cent per pound; corrugated
or crimped, eight-tenths of one cent per pound; all the foregoing
valued at more than three cents per pound, thirty per centum ad
valorem: Provided, That all sheets or plates of common or black

Thick

sheets or

iron or steel not thinner than number ten wire gauge shall pay duty plates.
as plate iron or plate steel.
128. All iron or steel sheets or plates, and all hoop, band, or scroll Covered with zinc,
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, spelter, or other metals, or any alloy
of those metals, shall pay two-tenths of one cent per pound more
duty than if the same was not so galvanized or coated; sheets or plates
composed of iron, steel, copper, nickel, or other metal with layers
of other metal or metals imposed thereon by forging, hammering,
rolling, or welding, forty per centum ad valorem.
129. Sheets of iron or steel, polished, planished, or glanced, by eti h es d ' glanced,
whatever name designated, one and one-half cents per pound:
Provided, That plates or sheets of iron or steel, by whatever name

Proviso.
Pickled, cold-rolled,

designated, other than the polished, planished, or glanced herein etc.
'
provided for, which have been pickled or cleaned by acid, or by any
other material or process, or which are cold-rolled, smoothed only,
not polished, shall pay two-tenths of one cent per pound more duty
than the corresponding gauges of common or black sheet iron or
steel.
130. Sheets or plates of iron or steel, or taggers iron or steel, Tinplates, etc.
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 two-tenths cents per pound.
131. Steel ingots, cogged ingots, blooms, and slabs, by whatever Steelingotetc.
process made; die blocks or blanks; billets and bars and tapered or
beveled bars; mill shafting; pressed, sheared, or stamped shapes,
not advanced in value or condition by any process or operation
subsequent to the process of stamping; 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 and
steel not specially provided for in this section, all of the above valued
at three-fourths of one cent per pound or less, seven-fortieths of one
cent per pound; valued above three-fourths of one cent and not
above one and three-tenths cents per pound, three-tenths of one
cent per pound; valued above one and three-tenths cents and not
above one and eight-tenths cents per pound, five-tenths of one cent
per pound; valued above one and eight-tenths cents and not above
two and two-tenths cents per pound, six-tenths of one cent per
pound; valued above two and two-tenths cents and not above three
cents per pound, eight-tenths of one cent per pound; valued above
three cents per pound and not above four cents per pound, one and
one-tenth cents per pound; valued above four cents and nct above

24

SIXTY-FIRST CONGRESS.

MeaSndmtactres of-continned.

SESs. I.

CH. 6.

1909.

seven cents per pound, one and two-tenths cents per pound; valued
above seven cents and not above ten cents per pound, one and nine-

tenths cents per pound; valued above ten cents and not above
thirteen cents per pound, two and three-tenths cents per pound;
valued above thirteen cents and not above sixteen cents per pound,
two and seven-tenths cents per pound; valued above sixteen cents
and not above twenty-four cents per pound, four and six-tenths
cents per pound; valued above twenty-four cents and not above
thirty-two cents per pound, six cents per pound; valued above
thirty-two cents and not above forty cents per pound, seven cents
per pound; valued above forty cents per pound, twenty per centum
ad valorem.
steel shaving.
Abrasives.

132. Steel wool or steel shavings, forty per centum ad valorem.
133. Grit, shot, and sand made of iron or steel, that can be used

only as abrasives, one cent per pound.
134. Wire rods: Rivet screw, fence, and other iron or steel wire
rods, whether round, oval, flat, or square, or in any other shape, and
nail rods, all the foregoing in coils or otherwise, valued at four cents
or less per pound, three-tenths of one cent per pound; valued over
four cents per pound, six-tenths of one cent per pound: Provided,

Wire rods.

proC.
Small rods.
Tempered, etc

wire.

proris.
Covered, etc.

coate, etc.

That all round iron or steel rods smaller than number six wire gauge
shall be classed and dutiable as wire: Providedfurther, That all iron

or steel wire rods which have been tempered or treated in any manner
or partly manufactured shall pay an additional duty of one-half of
one cent per pound.
135. Round iron or steel wire, not smaller than number thirteen
wire gauge, one cent per pound; smaller than number thirteen and
not smaller than number sixteen wire gauge, one and one-fourth cents
per pound; smaller than number sixteen wire gauge, one and threefourths cents per pound: Provided, That all the foregoing shall pay
duty at not less than thirty-five per centum ad valorem; all wire composed of iron, steel, or other metal except gold or silver, covered with
cotton, silk, or other material, corset clasps, corset steels, dress steels,
and all flat wires, and steel in strips, not thicker than number fifteen
wire gauge and not exceeding five inches in width, whether in long or
short lengths, in coils or otherwise, and whether rolled or drawn
through dies or rolls, or otherwise produced, and all other wire not
specially provided for in this section, shall pay a duty of not less than
thirty-ive per centum ad valorem; on iron or steel wire coated by
dipping, galvanizing or similar process with zinc, tin, or other metal,
there shall be paid two-tenths of one cent per pound in addition to
the rate imposed on the wire of which it is made: Providedfurther,

Manufacture.

That articles manufactured wholly or in chief value of any wire or

Minimun.

wires provided for in this paragraph shall pay the maximum rate of
duty imposed in this section upon any wire used in the manufacture
of such articles and in addition thereto one cent per pound: And
provided further, That no article made from or composed of wire

Telegraph,

et,.

shall pay a less rate of duty than forty per centum ad valorem; tele-

graph, telephone, and other wires and cables composed of metal and
rubber, or of metal, rubber, and other materials, forty per centum
ad valorem; barbed fence wire, three-fourths of one cent per pound,
but the same shall not be subject to any additional or other rate of
duty hereinbefore provided; wire heddles or healds, twenty-five cents
per thousand, and in addition thereto, forty per centum ad valorem.
Tl-plate manufac-

136. No article not specially provided for in this section, which is

wholly or partly manufactured from tin plate, terne plate, or the
sheet, plate, hoop, band, or scroll iron or steel herein provided for,
or of which such tin plate, terne plate, sheet, plate, hoop, band, or
scroll 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, plate, hoop, band, or scroll iron or steel from which it is made,
or of which it shall be the component thereof of chief value.

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

25

1909.

137. On all iron or steel bars or rods of whatever shape or section Metalananufacwhich are cold rolled, cold drawn, cold hammered, or polished in turesof-Continued.
any way in addition to the ordinary process of hot rolling or hammer-

ing, there shall be paid one-eighth of one cent per pound in addition
to the rates provided in this section on bars or rods of whatever
section or shape which are hot rolled; and on all strips, plates, or
sheets of iron or steel of whatever shape, other than the polished,
planished, or glanced sheet-iron or sheet-steel hereinbefore provided
for, which are cold hammered, blued, brightened, tempered, or
polished by any process to such perfected surface finish or polish
better than the grade of cold rolled, smoothed only, hereinbefore
provided for, there shall be paid four-tenths of one cent per pound
in addition to the rates provided in this section upon plates, strips,
or sheets of iron or steel of common or black finish of corresponding
gauge or value; and on steel circular saw plates there shall be paid

Circular saw plates.

one-fourth of one cent per pound in addition to the rates provided
in this section for steel plates.
138. No allowance or reduction of duties for partial loss or damage No allowance for
in 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, or upon any manufacture of iron or
steel.
139. All metal produced from iron or its ores, which is cast and claseda lsteel.
malleable, of whatever description or form, without regard to the
percentage of carbon contained therein, whether produced by cementation, or converted, cast, or made from iron or its ores, by the
crucible, Bessemer, Clapp-Griffith, -pneumatic, Thomas-Gilchrist,
basic, Siemens-Martin, or open-hearth process, or by the equivalent
of either, or by a combination of two or more of the processes, or
their equivalents, or by any fusion or other process which produces
from iron or its ores a metal either granular or fibrous in structure,
which is cast and malleable, excepting what is known as malleableiron or steel.
iron castings, shall be classed and denominated as steel.
140. Anvils of iron or steel, or of iron and steel combined, by what- Anvils
ever process made, or in whatever stage of manufacture, one and
five-eighths cents per pound.
141. Automobiles, bicycles, and motorcycles, and finished parts

of any of the foregoing, not including tires, forty-five per centum
ad valorem.
142. 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, not otherwise provided for in this section,
valued at not more than six cents per pound, three-fourths of one
cent per pound: Provided, That when iron or steel axles are imported
fitted in wheels, or parts of wheels, of iron or steel, they shall be dutiable at the same rate as the wheels in which they are fitted.
143. Blacksmith's hammers and sledges, track tools, wedges, and

Automobiles.etc,

Axles.

in wheels.

merBacmith's

crowbars, whether of iron or steel, one and three-eighths cents per
pound.
144. Bolts, with or without threads or nuts, or bolt blanks, and

finished hinges or hinge blanks, whether of iron or steel, one and oneeighth cents per pound.
145. Card clothing not actually and permanently fitted to and
attached to carding machines or to parts thereof at the time'of importation, when manufactured with round iron or untempered round
steel wire, twenty cents per square foot; when manufactured with
tempered round steel wire, forty-five cents per square foot; when
manufactured with plated wire or other than round iron or steel wire,
or with felt face, wool face, or rubber face cloth containing wool,
fifty-five cents per square foot.
146. Cast-iton pipe of every description, one-fourth of one cent per
pound.

Bolt",et.

Cardclothing.

cas-iron pipe.

ham-

SIXTY-FIRST CONGRESS.

SESS. I. CH. 6.

1909.

Metas
manufac147. Cast-iron andirons, plates, stove plates, sadirons, tailor's irons,
tua
'OS'-Contnued.
hattei's irons, and castings and vessels wholly of cast iron, eight-

Malleable

asting

Hollow ware.

chai ns

Tnbeset

Ch

a

iron.

Tns,et.

Penknives,etc.

Plrtlylinihed.

Blade, handles,tc.

tenths of one cent per pound. All castings of iron or cast-iron plates
which have been chiseled, drilled, machined, or otherwise advanced
in condition by processes or operations subsequent to the casting
process but not made up into articles, shall pay two-tenths of one cent
per pound more than the rate imposed upon the castings of iron and
cast-iron plates hereinbefore provided for.
148. Castings of malleable iron not specially provided for in this
section, seven-tenths of one cent per pound.
149. Cast hollow ware, coated, glazed, or tinned, one and one-half
cents per pound.
150. Chain or chains of all kinds, made of iron or steel, not less
than three-fourths of one inch in diameter, seven-eighths of one cent
per pound; less than three-fourths of one inch and not less than
three-eighths of one inch in diameter, one and one-eighth cents per
pound; less than three-eighths of one inch in diameter and not less
than five-sixteenths of one inch in diameter, one and six-eighths cents
per pound; less than five-sixteenths of one inch in diameter, three
cents per pound; but no chain or chains of any description shall pay a
lower rate of duty than forty-five per centum ad valorem.
151. Lap-welded, butt-welded, seamed, or jointed iron or steel
tubes, pipes, flues, or stays, not thinner than number sixteen wire
gauge, if not less than three-eighths of an inch in diameter, one cent
per pound; if less than three-eighths of an inch and not less than onefourth of an inch in diameter, one and one-half cents per pound; if
less than one-fourth of an inch in diameter, two cents per pound:
Provided, That no tubes, pipes, flues, or stays, made of charcoal iron,
shall pay a less rate of duty than one and one-half cents per pound;

cylindrical or tubular tanks or vessels, for holding gas, liquids, or

other material, whether full or empty, thirty per centum ad valorem;
flexible metal tubing or hose, not specially provided for in this section,
whether covered with wire or other material, or otherwise, including
any appliances or attachments affixed thereto, thirty per centum ad
valorem; welded cylindrical furnaces, tubes or flues made from plate
metal, and corrugated, ribbed, or otherwise reinforced against collapsing pressure, two cents per pound; all other iron or steel tubes,
finished, not specially provided for in this section, thirty per centum
ad valorem.
152. Penknives, pocketknives, clasp knives, pruning knives,
budding knives, erasers, manicure knives, and all knives by whatever
name known, including such as are denominatively mentioned in this
section, which have folding or other than fixed blades or attachments
valued at not more than forty cents per dozen, forty per centum ad
valorem; valued at more than forty cents per dozen and not exceeding fifty cents per dozen, one cent per piece and forty per centum
ad valorem; valued at more than fifty cents per dozen and not exceeding one dollar and twenty-five cents per dozen, five cents per piece
and forty per centum ad valorem; valued at more than one dollar and
twenty-five cents per dozen and not exceeding three dollars per dozen
ten cents per piece and forty per centun ad valorem; valued at more
than three dollars per dozen, twenty cents per piece and forty per
centum ad valorem: Prorided, That any of the foregoing knives or

erasers, if imported in the condition of assembled, but not fully finished, shall be dutiable at not less than the rate of duty herein
imposed upon fully finished knives and erasers of the same material
and quality, but not less in any case than ten cents each and forty
per centurn ad valorem: Prouiled further, That blades, handles, or
other parts of any of the foregoing knives or erasers shall be dutiable
at not less than the rate herein imposed upon knives and erasers
valued at more than fifty cents per dozen and not exceeding one dol-

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

27

SCHEDULE C.
lar and twenty-five cents per dozen; razors, finished, valued at less Metalsandmanufacthan one dollar per dozen, thirty-five per centum ad valorem; valued tures of-Continued.
at one dollar and less than one dollar and fifty cents per dozen, six Razors.
cents each and thirty-five per centum ad valorem; valued at one dollar and fifty cents and less than two dollars per dozen, ten cents each
and thirty-five per centum ad valorem; valued at two dollars and
less than three dollars per dozen, twelve cents each and thirty-five
per centum ad valorem; valued at three dollars or more per dozen,
fifteen cents each and thirty-five per centum ad valorem: Provided,
That blades (except for safety razors), handles, and unfinished razors Blades, handles, etc.
shall pay no less duty than that imposed on finished razors valued at
of maker to
two dollars per dozen: Providedfurther, That on and after October beName
sunk in blade, etc.
first, nineteen hundred and nine, all the articles specified in this paragraph shall when imported have the name of the maker or purchaser
and beneath the same the name of the country of origin die-sunk
conspicuously and indelibly on the shank or tang of at least one or,
if practicable, each and every blade thereof. Scissors and shears, Scissors, etc.
and blades for the same, finished or unfinished, valued at not more
than fifty cents per dozen, fifteen cents per dozen and fifteen per
centum ad valorem; valued at more than fifty cents and not more
than one dollar and seventy-five cents per dozen, fifty cents per
dozen and fifteen per centum ad valorem; valued at more than one
dollar and seventy-five cents per dozen, seventy-five cents per dozen
and twenty-five per centum ad valorem.
153. Sword blades, and swords and side arms irrespective of quality Swords, etc.
or use, in part of metal, fifty per centum ad valorem.
Knives, steels, and
154. Table, butchers', carving, cooks', hunting, kitchen, bread, forks.
butter, vegetable, fruit, cheese, carpenters' bench, curriers', drawing,
farriers', feshing, hay, tanners', plumbers', painters', palette, artists',
and shoe knives, forks and steels, finished or unfinished; if imported
with handles of mother-of-pearl, shell, ivory, silver, nickeled silver,
or other metal than iron or steel, fourteen cents each; with handles
of deerhorn, ten cents each; with handles of hard rubber, solid bone,
celluloid, or any pyroxyline material, four cents each; with handles
of any other material than those above mentioned, one cent each, and
in addition, on all the above articles, fifteen per centum ad valorem;
any of the knives, forks or steels, enumerated in this paragraph if
imported without handles, forty per centum ad valorem: Provied, Prorisos.
Minimum.
That none of the above-named articles shall pay a less rate of duty
of maker to
than forty per centum ad valorem: Provided, That all the articles beName
indelibly stamped.
first,
when
imported
on
and
after
October
specified in this paragraph
nineteen hundred and nine, shall have the name of the maker or
purchaser and beneath the same the name of the country of origin
idelibly stamped or branded thereon in a place that shall not be
covered thereafter.
155. Files, file-blanks, rasps, and floats, of all cuts and kinds, two Files.
and one-half inches in length and under, twenty-five cents per dozen;
over two and one-half inches in length and not over four and one-half
inches, forty-seven and one-half cents per dozen; over four and onehalf inches in length and under seven inches, sixty-two and one-half
cents per dozen; seven inches in length and over, seventy-seven and
one-half cents per dozen.
156. Muskets, muzzle-loading shotguns, rifles, and parts thereof, Muskets, etc.
twenty-five per centum ad valorem.
157. Double-barreled sporting, breech-loading shotguns, combi- Sporting guns, etc.
nation shotguns and rifes, valued at not more than five dollars, one
dollar and fifty cents each and in addition thereto fifteen per centum
ad valorem; valued at more than five dollars and not more than ten
dollars, four dollars each and in addition thereto fifteen per centum
ad valorem each; valued at more than ten dollars, six dollars each;
double barrels for sporting breech-loading shotguns and rifles, further

28

SIXTY-FIRST CONGRESS.

SES. I.

CH. 6.

1909.

SCHSan
e- advanced in manufacture than rough bored only, three dollars each;
tnresof-continued. stocks for double-barreled sporting breech-loading shotguns and rifles

wholly or partially manufactured, three dollars each; and in addition
thereto on all such guns and rifles, valued at more than ten dollars
each, and on such stocks and barrels, thirty-five per centum ad
valorem; on all other parts of such guns or rifles, and fittings for such
stocks or barrels, finished or unfinished, fifty per centum ad valorem:
Provided, That all double-barreled sporting breech-loading shotguns
and rifles imported without a lock or locks or other fittings shall be
subject to a duty of six dollars each and thirty-five per centum ad
valorem; single-barreled breech-loading shotguns, or parts thereof,
except as otherwise specially provided for in this section, one dollar
each and thirty-five per centum ad valorem; pistols, automatic,
magazine, or revolving. or parts thereof, seventy-five cents each and

Pr&o'

piutoll

twenty-five per centum ad valorem.

158. Table, kitchen, and hospital utensils, or other similar hollow
ware, of iron or steel, enameled or glazed with vitreous glasses, but
not ornamented or decorated with lithographic or other printing,

Hollwe.

Nails, spik

etc.

eed
. s

Fih hook,.rdsetc.

Printing plates.

Rivets,etc.

forty per centum ad valorem.
159. Cut nails and cut spikes of iron or steel, four-tenths of one cent

per pound.
160. Horseshoe nails, hob nails, and all other wrought iron or steel
nails not specially provided for in this section, one and one-half cents
per pound.
161. Wire nails made of wrought iron or steel, not less than one inch
in length and not lighter than number sixteen wire gauge, four-tenths
of one cent per pound; less than one inch in length and lighter than
number sixteen wire gauge, three-fourths of one cent per pound.
162. Spikes, nuts, and washers, and horse, mule, or ox shoes, of
wrought iron or steel, three-fourths of one cent per pound.
163. Cut tacks, brads, or sprigs, not exceeding sixteen ounces to the
thousand, five-eighths of one cent per thousand; exceeding.sixteen
ounces to the thousand, three-fourths of one cent per pound.
164. Needles for knitting or sewing machines, one dollar per thousand and twenty-five per centum ad valorem; latch needles, one dollar
and fifteen cents per thousand and thirty-five per centum ad valorem; crochet needles and tape needles, knitting and all other needles,
not specially provided for in this section, and bodkins of metal,
twenty-five per centum ad valorem; but no articles other than the
needles which are specifically named in this section shall be dutiable
as needles unless having an eye, and fitted and used for carrying a
thread. Needle cases or needle books furnished with assortments
of needles or combinations of needles and other articles, shall pay
duty as entireties according to the component material of chief value
therein.
165. Fishhooks, fishing rods and reels, artificial flies, artificial

baits, snelled hooks and all other fishing tackle or parts thereof, not
specially provided for in this section, except fishing lines, fishing nets
and seines, forty-five per centum ad valorem.
166. Steel plates engraved, stereotype plates, electrotype plates, and
plates of other materials, engraved for printing, twenty per centum
ad valorem; plates of iron or steel engraved or fashionei for use in the
production of designs, patterns, or impressions on glass in the process of manufacturing plate or other glass, twenty-five per centum
ad valorem; lithographic plates of stone or other material, engraved,
drawn, or prepared, and wet transfer paper or paper prepared
wholly with glycerin, or glycerin combined with other materials,
containing the imprints taken from lithographic plates, fifty per
centum ad valorem.
167. Rivets, studs, and steel points, lathed, machined, or bright-

ened, and rivets or studs for nonskidding automobile tires, forty-five

SIXTY-FIRST CONGRESS.

SEss. I.

CH. 6.

1909.

29

SCHEDULE C,
per centum ad valorem; rivets of iron or steel, not specially provided Metalsand
manufacfor in this section, one and one-fourth cents per pound.
tures of-Continued.
168. Crosscut saws, five cents per linear foot; mill saws, eight Saws.
cents per linear foot; pit and drag saws, six cents per linear foot;
circular saws, twenty per centum ad valorem; steel band saws, finished or further advanced than tempered and polished, five cents
per pound and twenty per centum ad valorem; hand, back, and all
other saws, not specially provided for in this section, twenty-five
per centum ad valorem.
169. Screws, commonly called wood screws, made of iron or steel, 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, eight cents per
pound; one-half inch and less in length, ten cents per pound.
170. Umbrella and parasol ribs and stretchers, composed in chief Umbrella ribs, etc.
value of iron, steel, or other metal, in frames or otherwise, and tubes
for umbrellas, wholly or partially finished, fifty per centum ad
valorem.
171. Wheels for railway purposes, or parts thereof, made of iron Car wheels, etc.
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, one and onefourth cents per pound; ingots, cogged ingots, blooms, or blanks for
the same, without regard to the degree of manufacture, one cent per
pound: Provded, That when wheels for railway purposes, or parts Provio.
Fitted with axles.
thereof, of iron or steel, are imported with iron 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.
172. Aluminum, aluminum scrap, and alloys of any kind in which Aluminum, etc.
aluminum is the component material of chief value, in crude form,
seven cents per pound; in plates, sheets, bars, and rods, eleven cents
per pound; barium, calcium, magnesium, sodium, and potassium,
and alloys of which said metals are the component material of chief
value, three cents per pound and twenty-five per centum ad valorem.
173. Antimony, as regulus or metal, one and one-half cents per Antimony.
pound; antimony ore, stibnite and matte containing antimony, but
not containing more than ten per centum of lead, one cent per pound Proviso.
on the antimony contents therein contained: Provided, That on all Delivery of ore In
importations of antimony-bearing ores and matte containing anti- bond to smelter.
mony the duties shall be estimated at the port of entry, and a bond
given in double the amount of such estimated duties for the transportation of the ores by common carriers bonded for the transportation of appraised or unappraised merchandise to properly equipped
sampling or smelting establishments, whether designated as bonded Samplingatsmelter.
warehouses or otherwise. On the arrival of the ores at such establishment, they shall be sampled according to commercial methods
under the supervision of government officers, who shall be stationed at
such establishment, and who shall submit the samples thus obtained
to a government assayer, designated by the Secretary of the Treasury,
who shall make a proper assay of the sample, and report the result Liquidation.
to the proper customs officers, and the import entry shall be liquidated thereon, except in case of ores that shall be removed to a bonded
warehouse to be refined for exportation as provided by law, and the
Secretary of the Treasury is authorized to make all necessary regulations to enforce the provisions of this paragraph; antimony, oxide
of, one and one-half cents per pound and twenty-five per centum ad
valorem.
174. Argentine, albata, or German silver, unmanufactured, twenty- Argentine.
five per centum ad valorem.
175. Bronze powder, brocades, flitters, and metallics, twelve cents Bronze, etc.
per pound; bronze, or Dutch-metal or aluminum, in leaf, six cents
per one hundred leaves.

30

SIXTY-FIRST CONGRESS.

etsandruf
c.
tures of-Contined.

SESS. I.

CH. 6.

1909.

176. Copper, in rolled plates, called braziers' copper, sheets, rods,
pipes, and copper bbttoms, two and one-half cents per pound; sheathmg or yellow metal of which copper is the component material of

er.

chief value, and not composed wholly or in part of iron ungalvanized,
two cents per pound.
177. Gold leaf, thirty-five cents per one hundred leaves. The
foregoing rate applies to leaf not exceeding in size the equivalent of
three and three-eighths by three and three-eighths inches; additional
duties in the same proportion shall be assessed on leaf exceeding in
size said equivalent.
178. Silver leaf, ten cents per one hundred leaves.
179. Tinsel wire, lame or lahn, made wholly or in chief value of
gold, silver, or other metal, five cents per pound; bullions and metal
threads, made wholly or in chief value of tinsel wire, lame or lahn,
five cents per pound and thirty per centum ad valorem; fabrics,
laces, embroideries, braids, galloons, trimmings, ribbons, beltings,
ornaments, toys, or other articles, made wholly or in chief value of
tinsel wire, lame or lahn, bullions, or metal threads, fifteen cents
per pound and sixty per centum ad valorem.

Cold lef.

Silver leaf.
Tinselwire.

Hook adeyea

180. Hooks and eyes, metallic, whether loose, carded, or other-

wise, including weight of cards, cartons, and immediate wrappings
and labels, four and one-half cents per pound and fifteen per centum
ad valorem.
Lead-bearingores.

Poivio.
to

181. Lead-bearing ore of all kinds, one and one-half cents per
pound on the lead contained therein: Provided, That on all impor-

tations of lead-bearing ores the duties shall be estimated at the port
of entry, and a bond given in double the amount of such estimated
duties for the transportation of the ores by common carriers bonded
for the transportation of appraised or unappraised merchandise to
properly equipped sampling or smelting establishments, whether
samplingatsmelter. designated as bonded warehouses or otherwise. On the arrival of
the ores at such establishments they shall be sampled according to
commercial methods under the supervision of government officers,
who shall be stationed at such establishments, and who shall submit
the samples thus obtained to a government assaver, designated by
the Secretary of the Treasury, who shall make a proper assay of the
sample and report the result to the proper customs officers, and the
Liquidation.
import entries shall be liquidated thereon, except in case of ores that
shall be removed to a bonded warehouse to be refined for exportation
as provided by law. And the Secretary of the Treasury is authorized
to make all necessary regulations to enforce the provisions of this
paragraph.
Lead.
182. Lead dross, lead bullion or base bullion, lead in pigs and bars,
lead in any form not specially provided for in this section, old refuse
lead run into blocks and bars, and old scrap lead fit only to be remanufactured; all the foregoing, two and one-eighth cents per pound;
lead in sheets, pipe, shot, glaziers' lead and lead wire, two and threeeighths cents per pound.
minerlst
,
ances 8 183. Metallic mineral substances in a crude state, and metals
unwrought, whether capable of being wrought or not, not specially
provided for in this section, twenty per centum ad valorem; monazite
sand and thorite, four cents per pound; thorium, oxide of and salts
of, gas mantles treated with chemicals or metallic oxides, and gas
mantle scrap consisting in chief value of metallic oxides, forty per
centum ad valorem.

meite r.

o

Chromium, etc.

184. Chrome or chromium metal, ferrochrome or ferrochromium

ferromolybdenum, ferrophosphorus, ferrotitanium, ferrotungsten,
ferrovanadium, molybdenum, titanium, tantalum, tungsten, or
wolfram metal, valued at two hundred dollars per ton or less, twentyfive per centum ad valorem; valued at more than two hundred
dollars per ton, twenty per centum ad valorem; ferrosilicon contain-

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

31

1909.

ing not more than fifteen per centum of silicon, five dollars per ton;

eSCanED

nuf c-

ferrosilicon containing more than fifteen per centum of silicon, turesof-Continued.

twenty per centum ad valorem.
185. Nickel, nickel oxide, alloy of any kind in which nickel is a Nickel component material of chief value, in pigs, ingots, bars, rods, or
plates, six cents per pound; sheets or strips, thirty-five per centum
ad valorem.
186. Pens, metallic, except gold pens, twelve cents per gross; Pens.
with nib and barrel in one piece, fifteen cents per gross.
187. Penholder tips, penholders and parts thereof, five cents per

gross and twenty-five per centum ad valorem; gold pens, twentyfive per centum ad valorem; fountain pens, stylographic pens,
thirty per centum ad-valorem; combination penholders, comprising
penholder, pencil, rubber eraser, automatic stamp, or other attachment, forty per centum ad valorem: Provided, That pens and penholders shall be assessed for duty separately.
188. Pins with solid heads, without ornamentation, including hair,
safety, hat, bonnet, and shawl pins; any of the foregoing composed
wholly of brass, copper, iron, steel, or other base metal, not plated
with gold or silver, and not commonly known as jewelry, thirty-five
per centum ad valorem.
189. Quicksilver, seven cents per pound.

The flasks, bottles, or

other vessels in which quicksilver is imported shall be subject to the
same rate of duty as they would be subjected to if imported empty.
190. Tungsten-bearing ores of all kinds, ten per centum ad valorem.
191. Type metal, one and one-half cents per pound on the lead

penh,.lders.

gold

sOsnen
Pi n

Flasks, etc.

Tungsten ores.

Typeandtypemetal.

contained therein; new types, twenty-five per centum ad valorem.
192. Watch movements, including time-detectors, whether im- Watch movements,
ported in cases or not, if having not more than seven jewels, seventy
cents each; if having more than seven jewels and not more than
eleven jewels, one dollar and thirty-five cents each; if having more
than eleven jewels and not more than fifteen jewels, one dollar and
eighty-five cents each; if having more than fifteen and not more than
seventeen jewels, one dollar and twenty-five cents each and twentyfive per centum ad valorem; if having more than seventeen jewels,
three dollars each and twenty-five per centum ad valorem; watch
cases and parts of watches, chronometers, box or ship, and parts
thereof, forty per centum ad valorem; lever clock movements having Clockl 8 etc.
jewels in the escapement, and clocks containing such movements, one
dollar each and forty per centumn ad valorem; all other clocks and
parts thereof, not otherwise provided for in this section, whether separately packed or otherwise, not composed wholly or in chief value of
china, porcelain, parian, bisque, or earthenware, forty per centum ad
valorem; all jewels for use in the manufacture of watches or clocks,
ten per centum ad valorem; enameled dials for watches or other
instruments, three cents per dial and forty per centum ad valorem:

Provided, That all watch and clock dials, whether attached to
movements or not, shall have indelibly painted or printed thereon

P

y

of origin,

etc., tobe marked.

the country of origin, and that all watch movements, lever clock
movements with jewels in the escapement, and cases of foreign manufacture shall have the name of the manufacturer and country of manufacture cut, engraved, or die-sunk conspicuously and indelibly on the
plate of the movement and the inside of the case, respectively, and
the movements shall also have marked thereon by one of the methods etxc.ber f jewels.
indicated the number of jewels and adjustments, said number to
be expressed both in words and in Arabic numerals; and none of the
aforesaid articles shall be delivered to the importer unless marked in
exact conformity to this direction.
193. Zinc-bearing ore of all kinds, including calamine, containing zinc ore .
less than ten per centum of zinc, shall be admitted free of duty; containing ten per centum or more of zinc and less than twenty per cen-

32

SIXTY-FIRST CONGRESS.
SMeC
a c.fa

Metalsandimanufacturesof-continued.

provio.
Delivery in

b

to

el.

smplin ete.

Liquidation,

zinc.

Metal can,

boxes,

etc.

MPrsim.

paper, etc., wrap

per.

Bottlecaps, metal.

Carh egisters ma-

SESS. I.

Cu. 6.

1909.

tum, one-fourth of one cent per pound on the zinc contained therein;
containing twenty per centum or more of zinc and less than twenty-

five per centum, one-half of one cent per pound on the zinc contained
therein; containing twenty-five per centum of zinc, or more, one cent
per pound on the zinc contained therein: Provided,That on all importations of zinc-bearing ores the duties shall be estimated at the port
of entry, and a bond given in double the amount of such estimated
duties for the transportation of the ores by common carriers bonded
for the transportation of appraised or unappraised merchandise to
properly equipped sampling or smelting establishments, whether desgnated as bonded warehouses or otherwise. On the arrival of the
ores at such establishments they shall be sampled according to commercial methods under the supervision of government officers, who
shall be stationed at such establishments, and who shall submit the
samples thus obtained to a government assayer, designated by the
Secretary of the Treasury who shall make a proper assay of the sample, and report the result to the proper customs officers, and the
import entres shall be liquidated thereon, except in case of ores that
shall be removed to a bonded warehouse to be refined for exportation
as provided by law. And the Secretary of the Treasury is authorized
to make all necessary regulations to enforce the provisions of 'this
paragraph.
194. Zinc in blocks or pigs and zinc dust, one and three-eighths
cents per pound; in sheets, one and five-eighths cents per pound; in
sheets coated or plated with nickel or other metal, or solutions, one
and three-fourths cents per pound; old and worn-out, fit only to be
remanufactured, one cent per pound.
195. Cans, boxes, packages, and other containers of all kinds

(except such as are hermetically sealed by soldering or otherwise),
composed wholly or in chief value of metal lacquered or printed by
any process of lithography whatever, if filled or unfilled, and whether
their contents be dutiable or free, four cents per pound and thirty-five
per centum ad valorem: Provided, That none of the foregoing articles
shall pay a less rate of duty than fifty-five per centum ad valorem;
but no cans, boxes, packages, or containers of any kind, of the capacity of five pounds or under, subject to duty under this paragraph,
shall pay less duty than if the same were imported empty; and the
dutiable value of the same shall include all packing charges, cartons,
wrappings, envelopes, and printed matter accompanying them when
such cans, boxes, packages, or containers are imported wholly or
partly filled with merchandise exempt from duty (except liquids and
merchandise commercially known as drugs) and which is commonly
dealt in at wholesale in the country of original exportation in bulk or
in packages exceeding five pounds in capacity: Provided further,
That paper, cardboard or pasteboard wrappings or containers that
are made and used only for the purpose of lolding or containing the
article with which they are filled, and after such use are mere waste
material, shall not be dutiable unless their contents are dutiable.
196. Bottle caps of metal, if not colored, waxed, lacquered, enameled, lithographed, or embossed in color, one-half of one cent per
pound and forty-five per centum ad valorem; if colored, waxed,
lacquered, enameled, lithographed, or embossed in color, fifty-five
per centum ad valorem.
197. Cash registers, jute manufacturing machinery, linotype and

all typesetting machines, machine tools, printing presses, sewing
machines, typewriters, and all steam engines, thirty per centum
ad valorem; embroidery machines and lace-making machines,
including machines for making lace curtains, nets, or nettings, forty-

Free entry of embridery, mroade-

etc., until

five per centum ad valorem: Provided, however, That all embroidery
machines and Lever or Gethrough lace-making machines, machines
January , used only for the weaving of linen cloth from flax and flax fiber, and

.

tar and oil spreading machines used in the construction and main-

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

33

1909.

tenance of roads and in improving them by the use of road preservatives, shall, if imported pror to January first, nineteen hundred and

SCHEDULE C.
tures of-Continued.

eleven, be admitted free of duty.
198. Nippers and pliers of all kinds (except blacksmiths' tongs,

surgical and dental instruments or parts thereof), wholly or partly
manufactured, eight cents per pound and forty per centum ad valorem.
199. Articles or wares not specially provided for in this section,
composed wholly or in part of iron, steel, lead, copper, nickel, pewter,
zinc, gold, silver, platinum, aluminum, or other metal, and whether
partly or wholly manufactured, forty-five per centum ad valorem.
SCHEDULE D.-WOOD AND MANUFACTURES OF.

200. Timber, hewn, sided or squared otherwise than by sawing
(not less than eight inches square) and round timber used for spars
or in building wharves, one-half of one cent per cubic foot.
201. Sawed boards, planks, deals, and other lumber of whitewood,

sycamore, and basswood, fifty cents per thousand feet board measure;
sawed lumber, not specially provided for in this section, one dollar
and twenty-five cents per thousand feet board measure; but when
lumber of any sort is planed or finished, there shall be levied in addition to the rates herein provided, the following:
For one side so planed or finished, fifty cents per thousand feet
board measure; for planing or finishing on one side and tonguing
and grooving or for planing or finishing on two sides, seventy-five
cents per thousand feet board measure; for planing or finishing on
three sides, or planing and finishing on two sides and tonguing and
grooving, one dollar and twelve and one-half cents per thousand feet
board measure; for planing and finishing on four sides, one dollar and
fifty cents per thousand feet board measure; and in estimating board
measure under this schedule no deduction shall be made on board
measure on account of planing, tonguing, and grooving.
202. Briar root or briar wood, ivy or laurel root, and similar wood
unmanufactured, or not further advanced than cut into blocks suitable for the articles into which they are intended to be converted,
fifteen per centum ad valorem.
203. Sawed boards, planks, deals, and all forms of sawed cedar,

lignum-vitae, lancewood, ebony, box, granadilla, mahogany, rosewood,
satinwood, and all other cabinet woods not further manufactured
than sawed, fifteen per centum ad valorem; veneers of wood, and
wood unmanufactured, not specially provided for in this section,
twenty per centum ad valorem.
204. Paving posts, railroad ties, and telephone, trolley, electric light,
and telegraph poles of cedar or other woods, ten per centum ad
valorem.
205. Clapboards one dollar and twenty-five cents per thousand.
206. Hubs for wheels, posts, heading bolts, stave bolts, last blocks,

pliers.

Nippers and

not speci-

fiArticles

SCHEDULE
D.
and manu-

Wood

factures of.
Timber, hewn,

Sawed

blki

etc.

boards.

root, etc.,

Cabinet

-

wood

etc

Posts, poles, etc.
Clapboards.
Hubs, blocks, etc.

wagon blocks, oarblocks, heading blocks, and all like blocks or sticks,
roughhewn, sawed or bored, twenty per centum ad valorem.
207. Laths, twenty cents per one thousand pieces.
208. Pickets, palings and staves of wood, of all kinds, ten per

Laths.
Picketsetc-

centum ad valorem.

209. Shingles, fifty cents per thousand.
210. Casks, barrels, and hogsheads (empty), sugar-box shooks, and

Shingles.
Caks, barrels,

packing-boxes (empty), and packing-box shooks, of wood, not specially
provided for in this section, thirty per centum ad valorem.
211. Boxes, barrels, or other articles containing oranges, lemons,
limes,grapefruit,shaddocks or pomelos, thirty per centum ad valorem:
Provided, That the thin wood, so called, comprising the sides, tops
d
and bottoms of orange and lemon boxes of the growth and manufac- ported.

etc.

for citBrurase'
hoo. ex

34

SIXTY-FIRST CONGRESS.

SEss. I.

CH. 6.

1909.

ture of the United States, exported as orange and lemon box shooks,

SCHEDULED.
toresof-ontne

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
enti of
rely foreign growth and manufacture; but proof of the identity
of such shooks shall be made under regulations to be prescribed by
the Secretary of the Treasury.
Reeds,willow, etc.
212. Chair cane or reeds wrought or manufactured from rattans
or reeds, ten per centum ad valorem; osier or willow, including chip
of and split willow, prepared for basket makers' use, twenty-five per
centum ad valorem; manufactures of osier or willow and willow furniture, forty-five per centum ad valorem.
Identy

Toothpicks,

kew-

ers.

213. Toothpicks of wood or other vegetable substance, two cents

per one thousand and fifteen per centum ad valorem; butchers' and
packers' skewers of wood, forty cents per thousand.

Porchblunds,etc.

Furniture, house or

cabinet.

SuCHEgauoesnd

manufactures of.
Sugar, etc.

Maple sugar,

ScCHEDULE E.--SUGA,

MOLASSES, AND MANUFACTURES OF.

216. Sugars, not above number sixteen Dutch standard in color,

tank bottoms, sirups of cane juice, melada, concentrated melada,
concrete and concentrated molasses, testing by the polariscope not
above seventy-five degrees, ninety-five one-hundredths of one cent
per pound, and for every additional degree shown by the polariscopic
test, thirty-five one-thousandths of one cent per pound additional,
and fractions of a degree in proportion; and on sugar above number
sixteen Dutch standard in color, and on all sugar which has gone
through a process of refining, one cent and ninety one-hundredths of
one cent per pound; molasses testing not above forty degrees, twenty
per centum ad valorem; testing above forty degrees and not above
fifty-six degrees, three cents per gallon; testing above fifty-six degrees,
six cents per gallon; sugar drainings and sugar sweepings shall be
subject to duty as molasses or sugar, as the case may be, according
to polariscopic test.
glu217. Maple sugar and maple sirup, four cents per pound; glucose
or grape sugar, one and one-half cents per pound; sugar cane in its
natural state, or unmanufactured, twenty per centum ad valorem.

Saccharine.
Ctonny and

214. Porch and window blinds, baskets, curtains, shades, or screens

of bamboo, wood, straw, or compositions of wood, not specially provided for in this section, thirty-five per centum ad valorem; if
stained, dyed, painted, printed, polished, grained, or creosoted, forty
per centum ad valorem.
215. House or cabinet furniture wholly or in chief value of wood,
wholly or partly finished, and manufactures of wood or bark, or of
which wood or bark is the component material of chief value, not
specially provided for in this section, thirty-five per centum ad
valorem.

con.fec-

218. Saccharine, sixty-five cents per pound.
219. Sugar candy and all confectionery not specially provided for

in this section, valued at fifteen cents per pound or less, and on sugars
after being refined, when tinctured, colored or in any way adulterated, four cents per pound and fifteen per centum ad valorem;
valued at more than fifteen cents per pound, fifty per centum ad
valorem. The weight and the value of the immediate coverings,
other than the outer packing case or other covering, shall be included
in the dutiable weight and the value of the merchandise.
F.
SCHEDULE

Tobacco and manufactures of.
rapper filler, and

SCHEDITLE F.-TOBACCO AND MANUFACTURES OF.

220. Wrapper tobacco, and filler tobacco when mixed or packed
with more than fifteen per centum of wrapper tobacco, and all leaf

tobacco the product of two or more countries or dependencies when
mixed or packed together, if unstemmed, one dollar and eighty-five

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

35

cents per pound; if stemmed, two dollars and fifty cents per pound;
SCHEDULE F.
Tobacco and
f manufiller tobacco not specially provided for in this section, if unstemmed, factures
of-Cont'd.

thirty-five cents per pound; if stemmed, fifty cents per pound.

221. The term wrapper tobacco as used in this section means that

Definition of terms.

quality of leaf tobacco which is suitable for cigar wrappers, and the
term filler tobacco means all other leaf tobacco. Collectors of cus- Invoice requiretoms shall not permit entry to be made, except under regulations ments.
to be prescribed by the Secretary of the Treasury, of any leaf tobacco, unless the invoices of the same shall specify in detail the
character of such tobacco, whether wrapper or filler, its origin and
quality. In the examination for classification of any imported leaf Examination for
tobacco, at least one bale, box, or package in every ten, and at least

acaton

one in every invoice, shall be examined by the appraiser or person
authorized by law to make such examination, and at least ten hands
shall be examined in each examined bale, box, or package.
222. All other tobacco, manufactured or unmanufactured, not All other.
specially provided for in this section, and scrap tobacco, fifty-five
cents per pound.
223. Snuff and snuff flour, manufactured of tobacco, ground dry, Snuff
or damp, and pickled, scented, or otherwise, of all descriptions, fiftyfive cents per pound.

224. Cigars, cigarettes, cheroots of all kinds, four dollars and CighrTcgarettes,

fifty cents 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.
SCHEDULE G.--AGRICULTUAL

PRODUCTS AND PROVISIONS.

SAgncrl pr.
Agricultural products and provisions.

225. Cattle, if less than one year old, two dollars per head; all cattle.
other cattle if valued at not more than fourteen dollars per head,
three dollars and seventy-five cents per head; if valued at more than
fourteen dollars per head, twenty-seven and one-half per centum ad
valorem.
226. Swine, one dollar and fifty cents per head.
Swine.
227. Horses and mules, valued at one hundred and fifty dollars or

Horsesandmu l es.

229. All other live animals, not specially provided for in this sec-

Live animals, other.

less per head, thirty dollars per head; if valued at over one hundred
and fifty dollars, twenty-five per centum ad valorem.
228. Sheep, one year old or over, one dollar and fifty cents per sheep.
head; less than one year old, seventy-five cents per head.
tion, twenty per centum ad valorem.
230. Barley, thirty cents per bushel of forty-eight pounds.
231. Barley malt, forty-five cents per bushel of thirty-four pounds.
232. Barley, pearled, patent, or hulled, two cents per pound.

233. Broom corn, three dollars per ton.

234. Buckwheat, fifteen cents per bushel of forty-eight pounds;

buckwheat flour, twenty-five per centum ad valorem.
235. Corn or maize, fifteen cents per bushel of fifty-six pounds.
236. Corn meal, forty cents per one hundred pounds.
237. Macaroni, vermicelli, and all similar preparations, one and
one-half cents per pound.
238. Oats, fifteen cents per bushel.
239. Oatmeal and rolled oats, one cent per pound; oat hulls, ten
cents per hundred pounds.
240. Rice, cleaned, two cents per pound; uncleaned rice, or rice
free of the outer hull and still having the inner cuticle on, one and onefourth cents per pound; rice flour, and rice meal, and rice broken
which will pass through a number twelve wire sieve of a kind prescribed by the Secretary of the Treasury, one-fourth of one cent per
pound; paddy, or rice having the outer hull on, three-fourths of one
cent per pound.

Barley.
Broom corn.
Buckwheat.

Corn.
Macaroni, etc.
Oats
E ce

36

SIXTY-FIRST CONGRESS.

sc=IWT

G.

net and proiaons-

1909.

241. Rye, ten cents per bushel; rye flour, one-half of one cent per
pound.

242. Wheat, twenty-five cents per bushel.
243. Wheat flour, and semolina, twenty-five per centum ad
valorem.
244. Biscuits, bread, wafers, and similar articles, not specially
provided for in this section, twenty per centum ad valorem; biscuits,
wafers, cakes, and other baked articles, by whatever name known,
composed in whole or in part of eggs, or any kind of flour or meal, or
other material, when sweetened with sugar, honey, molasses, or other
material, or combined with chocolate, nuts, fruit, or confectionery
of any kind, or both so sweetened and combined, and without regard
to the component material of chief value, valued at fifteen cents
per pound or less, three cents per pound and fifteen per centum
ad valorem; valued at more than fifteen cents per pound, fifty per
centum ad valorem.

Ryne.

whet.
ete.

Biscit,

SESS. I. CH. 6.

245. Butter and substitutes therefor, six cents per pound.

Butter.

246. Cheese, and substitutes therefor, six cents per pound.
247. Milk, fresh, two cents per gallon; cream, five cents per gallon.
248. Milk, preserved or condensed, or sterilized by heating or
other processes, including weight of immediate coverings, two cents
per pound; sugar of milk, five cents per pound.

Cheese.

Milk.

249. Beans, forty-five cents per bushel of sixty pounds.

Beans.

Beets.

Beans, etc.. prepred, ete.

250. Beets, twenty-five per centum ad valorem; sugar beets, ten
per centum ad valorem.

251. Beans, pease, mushrooms, and truffles, prepared or preserved,
or contained in tins, jars, bottles, or similar packages, two and one-

half cents per pound, including the weight of immediate coverings;
mushrooms, cut, sliced, or dried, in undivided packages containing
not less than five pounds, two and one-half cents per pound.
Vegetables,

pi

c

sliced,

led

prepared in any way; any of the foregoing not specially provided
for in this section, and bean stick or bean cake, miso, and similar
products, forty per centum ad valorem.

Pickles.

253. Pickles, including pickled nuts, sauces of all kinds, not spe-

cially provided for in this section, and fish paste or sauce, forty per
centum ad valorem.

Cabbages.
cider.

254. Cabbages, two cents each.
255. Cider, five cents per gallon.

256. Eggs, not specially provided for in this section, five cents
per dozen.
257. Eggs, dried, fifteen cents per pound; eggs, yolk of, twentyfive per centum ad valorem; albumen, egg or blood, three cents per
pound; dried blood, when soluble, one and one-half cents per pound.

Eggs.

Hay.

252. Vegetables, if cut, sliced, or otherwise reduced in size, or if
parched or roasted, or if pickled, or packed in salt, brine, oil, or

258. Hay, four dollars per ton.
259. Honey, twenty cents per gallon.

y

Hone .

260. Hops, sixteen cents per pound; hop extract and lupulin,
fifty per centum ad valorem.

rops.

261. Onions, forty cents per bushel of fifty-seven pounds; garlic,

Onions.

one cent per pound.

262. Pease, green, in bulk or in barrels, sacks, or similar packages,

Pease.

twenty-five cents per bushel of sixty pounds; seed pease, forty cents
per bushel of sixty pounds; pease, dried, not specially provided for
in this section, twenty-five cents per bushel; split pease, forty-five
cents per bushel of sixty pounds; pease in cartons, papers, or other
ibFloer,

plants,

small packages, one cent per pound.
263. Orchids, palms, azaleas, and all other decorative or green-

house plants and cut flowers, preserved or fresh, twenty-five per
centum ad valorem; lily of the valley pips, tulip, narcissus, begonia,

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

37

1909.

and gloxinia bulbs, one dollar per thousand; hyacinth, astilbe,
dielytra, and lily of the valley clumps, two dollars and fifty cents
per thousand; lily bulbs and calla bulbs, five dollars per thousand;

SCHEDULE G.
ucts and provisionsContinue.

peony, Iris Kempferii or Germanica, canna, dahlia, and amaryllis
bulbs, ten dollars per thousand; all other bulbs, bulbous roots or
corms which are cultivated for their flowers or foliage, fifty cents
per thousand.
264. Stocks, cuttings, or seedlings of Myrobolan plum, Mahaleb Cuttings,
or Mazzard cherry, Manetti multiflora and briar rose, three years old

rose fruit

tree, etc.

or less, one dollar per thousand plants; stocks, cuttings, or seedlings
of pear, apple, quince and the Saint Julien plum, three years old or
less, two dollars per thousand plants; rose plants, budded, grafted,
or grown on their own roots, four cents each; stocks, cuttings and
seedlings of all fruit and ornamental trees, deciduous and evergreen
shrubs and vines, and all trees, shrubs, plants, and vines commonly
known as nursery or greenhouse stock, not specially provided for in
this section, twenty-five per centum ad valorem.
265. Potatoes, twenty-five cents per bushel of sixty pounds.

266. Seeds: Castor beans or seeds, twenty-five cents per bushel of
fifty pounds; flaxseed or linseed and other oil seeds not specially
provided for in this section, twenty-five cents per bushel of fifty-six
pounds; poppy seed, fifteen cents per bushel; mushroom spawn, and
spinach seed, one cent per pound; beet, except sugar beet, carrot,
corn salad, parsley, parsnip, radish, turnip and ruta-baga seed, four
cents per pound; cabbage, collard, kale and kohl-rabi seed, eight
cents per pound; egg plant and pepper seed, twenty cents per pound;
seeds of all kinds not specially provided for in this section, ten cents
per pound.
267. Straw, one dollar and fifty cents per ton.
268. Teazels, thirty per centum ad valorem.
269. Vegetables in their natural state, not specially provided for

Potatoes.
Seeds, vegetable,

S

t r aw

.

Teazels.
Vegetables.

in this section, twenty-five per centum ad valorem.
270. Fish (except shellfish) by whatever name known, packed in

Fish, packed.

oil, in bottles, ars, kegs, tin boxes, or cans, shall be dutiable as
follows: When in packages containing seven and one-half cubic
inches or less, one and one-half cents per bottle, jar, keg, box, or can;
containing more than seven and one-half and not more than twentyone cubic inches, two and one-half cents per bottle, jar, keg, box, or
can; containing more than twenty-one and not more than thirtythree cubic inches, five cents per bottle, jar, keg, box, or can; containing more than thirty-three and not more than seventy cubic
inches, ten cents per bottle, jar, keg, box, or can; all other fish (except
shellfish) in tin packages, thirty per centum ad valorem; fish in
packages, containing less than one-half barrel, and not specially
provided for in this section, thirty per centum ad valorem; caviar,
and other preserved roe of fish, thirty per centum ad valorem.
271. Fresh-water fish not specially provided for in this section,
one-fourth of one cent per pound.

Fresh-waterfish.

272. Herrings, pickled or salted, smoked or kippered, one-half of smerring eelstan d
one cent per pound; herrings, fresh, one-fourth of one cent per pound;
eels and smelts, fresh or frozen, three-fourths of one cent per pound.
273. Fish, fresh, smoked, dried, salted, pickled, frozen, packed in etc.sh reshmoed
ice or otherwise prepared for preservation, not specially provided for
in this section, three-fourths of one cent per pound; fish, skinned or
boned, one and one-fourth cents per pound; mackerel, halibut, or
salmon, fresh, pickled, or salted, one cent per pound.
274. Apples, peaches, quinces, cherries, plums and pears, green or
ripe, twenty-five cents per bushel; berries, edible, in their natural
condition, one cent per quart; cranberries, twenty-five per centum
ad valorem; all edible fruits, including berries, when dried, desiccated,
88740°-voL 36, Pr 1-11----5

SIXTY-FIRST CONGRESS.

SEsS. I.

CH. 6.

1909.

sAg.ctUralZ
evaporated, or prepared in any manner, not specially provided for
ets nd pilon- in this section, two cents per pound; comfits, sweetmeats, and fruits

of all kinds preserved or packed in sugar, or having sugar added thereto, or preserved or packed in molasses, spirits, or their own juices,
if containing no alcohol, or containing not over ten per centum of
alcohol, one cent per pound and thirty-five per centum ad valorem;
if containing over ten per centum of alcohol and not specially provided for in this section, thirty-five per centum ad valorem and in
addition two dollars and fifty cents per proof gallon on the alcohol
contained therein in excess of ten per centum; jellies of all kinds,
thirty-five per centum ad valorem; pineapples preserved in their own
juice, not having sugar, spirits, or molasses added thereto, twenty-five
per centum ad valorem.
e.gs,
raisins, olives,
275. Figs, two and one-half cents per pound; plums, prunes, and
prunelles, two cents per pound; raisins and other dried grapes, two
and one-half cents per pound; dates, one cent per pound; currants,
Zante or other, two cents per pound; olives, in bottles, jars, kegs,
tins, or other packages, containing less than five gallons each,
twenty-five cents per gallon; otherwise, fifteen cents per gallon.
Grapes.
276. Grapes in barrels or other packages, twenty-five cents per
cubic foot of capacity of barrels or packages.
Ct

Lemons, oranges,
etc.
orange peel, etc.

4
Pineapples.

Almonds, etc.

Filberts and wal-

nuts.
Peanuts.
Suts, not specified.

Bacon and hams.
Fresh meat.
Preserved meat.
Extract of meat.

Lad.
Poultry.

Tallow, etc.

277. Lemons, one and one-half cents per pound; oranges, limes,

grape fruit, shaddocks, or pomelos, one cent per pound.

278. Orange peel or lemon peel, preserved, candied, or dried, and

cocoanut meat or copra desiccated, shredded, cut, or similarly
prepared, two cents per pound; citron or citron peel, preserved,
candied, or dried, four cents per pound.
279. Pineapples, in barrels and other packages, eight cents per
cubic foot of the capacity of barrels or packages; in bulk, eight dollars
per thousand.
280. Almonds, not shelled, four cents per pound; clear almonds,
shelled, six cents per pound; apricot and peach kernels, four cents
per pound.
281. Filberts and walnuts of all kinds, not shelled, three cents per
pound; shelled, five cents per pound.

282. Peanuts or ground beans, unshelled, one-half of one cent per
pound; shelled, one cent per pound.
283. Nuts of all kinds, shelled or unshelled, not specially provided
for in this section, one cent per pound; but no allowance shall be
made for dirt or other impurities in nuts of any kind, shelled or
unshelled.
284. Bacon and hams, four cents per pound.
285. Fresh beef, veal, mutton, lamb, pork, and venison and other

game, except birds, one and one-half cents per pound.
286. Meats of all kinds, prepared or preserved, not specially provided for in this section, twenty-five per centum ad valorem.
287. Extract of meat, not specially provided for in this section,

thirty-five cents per pound; fluid extract of meat, fifteen cents per
pound, but the dutiable weight of the extract of meat and of the
fluid extract of meat shall not include the weight of the packages in
which the same is imported.
288. Lard, one and one-half cents per pound.
289. Poultry, live, three cents per pound; dead, five cents per
pound.
290. Tallow, one-half of one cent per pound; wool grease, includ-

ing that known commercially as degras or brown wool grease,
crude and not refined, or improved in value or condition, one-fourth
of one cent per pound; refined, or improved in value or condition, and
not specially provided for in this section, one-half of one cent per
pound.

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

39

1909.

291. Chicory root, raw, dried, or undried, but unground, one and

SCHEDULE G.

Agricultural prodone-half cents per pound; chicory root, burnt or roasted, ground or nets
and provisions-

granulated, or in rolls, or otherwise prepared, and not specially pro-

vided for in this section, three cents per pound.

292. Chocolate and cocoa, prepared or manufactured, not specially

cChincoreyroot.
Chocolateandcocoa

provided for in this section, valued at not over fifteen cents per
pound, two and one-half cents per pound; valued above fifteen and
not above twenty-four cents per pound, two and one-half cents per
pound and ten per centum ad valorem; valued above twenty-four
and not above thirty-five cents per pound, five cents per pound and
ten per centum ad valorem; valued above thirty-five cents per pound,
fifty per centum ad valorem. The weight and value of all coverings,
other than plain wooden, shall be included in the dutiable weight and
value of the foregoing merchandise; powdered cocoa, unsweetened,
five cents per pound.
293. Cocoa butter or cocoa butterine, refined deodorized cocoanut

Cocoa butter.

oil, and all substitutes for cocoa butter, three and one-half cents per
pound.
294. Dandelion root and acorns prepared, and articles used as Coffeesubstitutes
coffee, or as substitutes for coffee not specially provided for in this
section, two and one-half cents per pound.
295. Salt in bags, sacks, barrels, or other packages, eleven cents Salt.
per one hundred pounds; in bulk, seven cents per one hundred pounds:
Provided, That imported salt in bond may be used in curing fish taken Reniion
of duty
by vessels licensed to engage in the fisheries and in curing fish on the if used incuring fish
shores of the navigable waters of the United States under such regulations as the Secretary of the Treasury shall prescribe; and upon
proof that the salt has been used for either of the purposes stated in Drawback, used
this proviso, the duties on the same shall be remitted: Provided exported meats.

on

further, That exporters of meats, whether packed or smoked, which
have been cured in the United States with imported salt, shall, upon
satisfactory proof, under such regulations as the Secretary of the
Treasury shall prescribe, that such meats have been cured with imported salt, have refunded to them from the Treasury the duties paid
on the salt so used in curing such exported meats, in amounts not
less than one hundred dollars.
296. Starch, made from potatoes, one and one-half cents per pound; Starch.
all other starch, including all preparations, from whatever substance
produced, fit for use as starch, one cent per pound.
297. Dextrine, dextrine substitutes, soluble starch or chemically Dextrine, etc.
treated starch, burnt starch, gum substitute, or British gum, one and
one-half cents per pound.
298. Spices: Mustard, ground or prepared, in bottles or otherwise, Spices
ten cents per pound; capsicum or red pepper, or cayenne pepper,
two and one-half cents per pound; sage, one cent per pound; spices
not specially provided for in this section, three cents per pound.
299. Vinegar, seven and one-half cents per proof gallon. The vinegar.
standard proof 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.--SPIR1TS, WINES, AND OTHER BEVERAGES.

300. Brandy and other spirits manufactured or distilled from

Spits, wines, and
other beverages.

spirits.

grain or other materials, and not specially provided for in this section, two dollars and sixty cents per proof gallon.
301. 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

eDete-1iig

p1of,

SIXTY-FIRST CONGRESS.

SEss. I.

CH. 6.

1909.

Sii,
H. r
relating to internal revenue: Provided, That it shall be lawful for
otheribevee-on- the Secretary of the Treasury, in his discretion, to authorize thetedoi.
ascertainment of the proof of wines, cordials, or other liquors, by
byAseirting eproof distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations:
Forfeiture
And proidedfurther, That any brandy or other spirituous or distilled
liquors imported in any sized cask, bottle, jug, or other packages, of
or from any country, dependency, or province under whose laws
similar sized casks, bottles, jugs, or other packages of distilled
spirits, wine, or other beverage put up or filled in the United States
are denied entrance into such country, dependency, or province,
Minimmsize.
shall be forfeited to the United States; and any brandy or other
spirituous or distilled liquor imported in a cask of less capacity than
ten gallons from any country shall be forfeited to the United States.
Compounds.
302. On all compounds or preparations of which distilled spirits
are a component part of chief value there shall be levied a duty not
less than that imposed upon distilled spirits.

303. Cordials, liqueurs, arrack, absinthe, kirschwasser, ratafia,

Cordials, etc.

Minimum rate.

rSoportionate in-

Bay rum.

Sparkling wines.

Still

wines.

Stronger wines.
brekageetc

and other'spirituous beverages or bitters of all kinds, containing
spirits, and not specially provided for in this section, two dollars and
sixty cents per proof gallon.
304. No lower rate or amount of duty shall be levied, collected,
and paid on brandy, spirits, and other spirituous beverages than that
fixed by law for the description of first proof; but it shall be increased
in proportion for any greater strength than the strength of first proof,
and all imitations of brandy or spirits 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 and seventy-five cents per gallon.
305. Bay rum or bay water, whether distilled or compounded, of
first proof, and in proportion for any greater strength than first proof,
one dollar and seventy-five cents per gallon.
306. Champagne and all other sparkling wines, in bottles containing each not more than one quart and more than one pint, nine dollars and sixty cents per dozen; containing not more than one pint
each and more than one-half pint, four dollars and eighty cents per
dozen; containing one-half pint each or less, two dollars and forty
cents per dozen; in bottles or other vessels containing more than one
quart each, in addition to nine dollars and sixty cents per dozen
bottles, on the quantity in excess of one quart, at the rate of three
dollars per gallon; but no separate or additional duty shall be levied
on the bottles.
307. Still wines, including ginger wine or ginger cordial, vermuth,

and rice wine or'sake, and similar beverages not specially provided
for in this section, in casks or packages other than bottles or jugs, if
containing fourteen per centum or less of absolute alcohol, forty-five
cents per gallon; if containing more than fourteen per centum of
absolute alcohol, sixty cents per 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 eighty-five cents per
case; and any excess beyond these quantities found in such bottles or
jugs shall be subject to a duty of six cents per pint or fractional part
thereof, but no separate or additional duty shall be assessed on the
bottles or jugs: Prcnided, That any wines, ginger cordial, or vermuth
imported containing more than twenty-four per centum of alcohol
shall be classed as spirits and pay duty accordingly: And provided
forfurther, 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,

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

41

1909.

including bitters of all kinds, and bay rum or bay water, imported in
bottles or jugs, shall be packed in packages containing not less than

SrEDULE H.n
otherbeveragescon-

one dozen bottles or jugs in each package, or duty shall be paid as if tindages.
such package contained at least one dozen bottles or jugs, and in
addition thereto, duty shall be collected on the bottles or jugs at the
rates which would be chargeable thereon if imported empty. 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.
308. Ale, porter, stout, and beer, in bottles or jugs, forty-five cents

Ale, beer, etc.

per gallon, but no separate or additional duty shall be assessed on
the bottles or jugs; otherwise than in bottles or jugs, twenty-three
cents per gallon.
309. Malt extract, fluid, in casks, twenty-three cents per gallon; Maltextract.
in bottles or jugs, forty-five cents per gallon; solid or condensed,
forty-five per centum ad valorem.
310. Cherry juice and prune juice, or prune wine, and other fruit Frutjulces.
juices, and fruit sirup, not specially provided for in this section,
containing no alcohol or not more than eighteen per centum of alcohol,
seventy cents per gallon; if containing more than eighteen per centum
of alcohol, seventy cents per gallon and in addition thereto two
dollars and seven cents per proof gallon on the alcohol contained
therein.
311. Ginger ale, ginger beer, lemonade, soda water, and other

Nonalcoholic

bev-

similar beverages containing no alcohol, in plain green or colored,
molded or pressed, glass bottles, containing each not more than
three-fourths of a pint, eighteen cents per dozen; containing more than
three-fourths of a pint each and not more than one and one-half
pints, twenty-eight cents per dozen; but no separate or additional
duty shall be assessed on the bottles; if imported otherwise than in
plain green or colored, molded or pressed, glass bottles, or in such
bottles containing more than one and one-half pints each, fifty cents
per gallon, and in addition thereto duty shall be collected on the
bottles, or other coverings, at the rates which would be chargeable
thereon if imported empty. Beverages not specially provided for
containing not more than two per centum of alcohol shall be assessed
for duty under this paragraph.
312. All mineral waters and all imitations of natural mineral Mineral waters.
waters, and all artificial mineral waters not specially provided for in
this section, in bottles or jugs containing not more than one pint,
twenty cents per dozen bottles; if containing more than one pint and
not more than one quart, thirty cents per dozen bottles; if imported
in bottles or in jugs containing more than one quart, twenty-four
cents per gallon; if imported otherwise than in bottles or jugs, eight
cents per gallon; and in addition thereto, on all of the foregoing, duty
shall be collected upon the bottles or other containers at one-third
of the rates that would be charged thereon if imported empty or
separately.
SCHEDULE I.---COTTO

MANUFACTURES.

CoHtton mauactures.

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

Threa

and yarn

whether on beams or in bundles, skeins, or cops, or in any other form,
except spool thread of cotton, crochet, darning, and embroidery cottons, hereinafter provided for, not colored, bleached, dyed, or advanced bevond the condition of singles by grouping or twisting two or
more single yarns together, two and one-half cents per pound on all
numbers up to and including number fifteen, one-sixth of a cent per
number per pound on all numbers exceeding number fifteen and up to
and including number thirty, and one-fifth of a cent per number per
pound on all numbers exceeding number thirty: Promded, That none
us;i'u.
of the foregoing shall pay a less rate of duty than fifteen per centum bleahed, etc.

42

SIXTY-FIRST CONGRESS.

SEss.. I. C.6. 1909.

coOLSn'ac- ad valorem; colored, bleached, dyed, combed, or advanced beyond
the condition of singles by grouping or twisting two or more single

tur--Contnned.

yarns together, whether on beams, or in bundles, skeins, or cops, or
m any other form, except spool thread of cotton, crochet, darning,
and embroidery cottons, hereinafter provided for, six cents per
pound on all numbers up to and including number twenty-four,
and on all numbers exceeding number twenty-four and up to number
eighty, one-fourth of one cent per number per pound; on number
eighty and up to number two hundred, three-tenths of one cent
per number per pound; on number two hundred and above, sixty
cents per pound, and one-tenth of one cent per number per pound
additional for every number in excess of number two hundred;
cable-laid yarns or threads, made by grouping or twisting two or
more grouped or twisted yarns or threads together, not colored,
bleached, or dyed, four-tenths of one cent per number per pound;
colored, bleached, or dyed, nine-twentieths of one cent per number
tinimnm,bleahed, per pound: Provided further, That said threads and yarns, colored,
etc.
bleached, dyed, combed, advanced beyond the condition of singles,
and cable-laid yarns or threads, as hereinbefore provided, except
those (other than cable-laid threads and yarns) finer than number
one hundred and forty shall not pay a less rate of duty than
Mreerizeds
twenty per centum ad valorem: And provided further, That all the
.foregoing threads and yarns as hereinbefore provided, when mercerized or subjected to any similar process, shall pay, in addition to
the foregoing specific rates of duty, one-fortieth of one cent per number per pound; cotton card laps, roping, sliver, or roving, thirty-five
aste and flock
per centum ad valorem. Cotton waste and flocks, manufactured or
otherwise advanced in value, twenty per centum ad valorem.
pool thread, etc.

Psent.

Minimum.

Nlot exceeding .5
threads to the inch.

Not exceeding
threads
to the inch.100

314. Spool thread of cotton, crochet, darning, and embroidery

cottons, on spools, reels, or balls, containing on each spool, reel, or
ball, not exceeding one hundred yards of thread, six cents per dozen;
exceeding one hundred yards on each spool, reel, or ball, for every
additional hundred yards or fractional part thereof in excess of one
hundred, six cents per dozen spools, reels, or balls; if in skeins, cones
or tubes, containing less than six hundred yards each, one-half of one
cent for each one hundred yards or fractional part thereof: Provided,
That in no case shall the duty be assessed upon a less number of
yards than is marked on the spools, reels, cones, tubes, skeins, or
balls: And provided further, That none of the foregoing shall pay a less
rate of duty than twenty per centum ad valorem.
315. Cotton cloth, valued at not over seven cents per square yard,

not bleached, dyed, colored, stained, painted, or printed, and not
exceeding fifty threads to the square ich, counting the warp and
filling, one cent per square yard; if bleached, and valued at not over
nine cents per square yard, one and one-fourth cents per square yard;
if dyed, colored, stained, painted, or printed, and valued at not over
twelve centsper square yard, two cents per square yard; 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 valued at not over seven cents per square
yard, 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 one-half cents per square yard; exceeding
nine square yards to the pound, one and three-fourths cents per square
yard; cotton cloth, not bleached, dyed, colored, stained, painted, or
printed, not exceeding one hundred threads to the square inch, counting the warp and filling, and valued at over seven and not over nine
cents per square yard, two and one-fourth cents per square yard;
valued at over nine and not over ten cents per square yard, two and
three-fourths cents per square yard; valued at over ten and not over
twelve and one-half cents per square yard, four cents per square yard;

SIXTY-FIRST CONGRESS.

SESS. I. CH. 6.

43

1909.

valued at over twelve and one-half and not over fourteen cents per
square yard, five cents per square yard; valued at over fourteen cents
per square yard, six cents per square yard, but not less than twentyEve per centum ad valorem; cotton cloth, exceeding fifty and not
exceeding one hundred threads to the square inch, counting the warp
and filling, if bleached, and valued at not over nine cents per square
yard, 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; cotton cloth, not exceeding one hundred threads to
the square inch, counting the warp and filling, if bleached, and valued
at over nine and not over eleven cents per square yard, two and threefourths cents per square yard; valued at over eleven and not over
twelve cents per square yard, four cents per square yard; valued at
over twelve and not over fifteen cents per square yard, five cents per
square yard; valued at over fifteen and not over sixteen cents per
square yard, six cents per square yard; valued at over sixteen cents
per square yard, seven cents per square yard, but not less than
twenty-five per centum ad valorem; cotton cloth, exceeding fifty and
not exceeding one hundred threads to the square inch, counting the
warp and filling, if dyed, colored, stained, painted, or printed, and
valued at not over twelve cents per square yard, 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;
cotton cloth, not exceeding one hundred threads to the square inch,
counting the warp and filling, if dyed, colored, stained, painted, or
printed, and valued at over twelve and not over twelve and one-half
cents per square yard, three and three-fourths cents per square yard;
valued at over twelve and one-half and not over fifteen cents per
square yard, five cents per square yard; valued at over fifteen and not
over seventeen and one-half cents per square yard, six and one-half
cents per square yard; valued at over seventeen and one-half and not
over twenty cents per square yard, seven and one-half cents per square
yard; valued at over twenty cents per square yard, nine cents per
square yard, but not less than thirty per centum ad valorem.
316. Cotton cloth, not bleached, dyed, colored, stained, painted, or

SCHEDULEI.

Cotton manufac-

tures-Continued.

Notexceedng 1hs

printed, exceeding one hundred and not exceeding one hundred and threads.
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 threefourths cents per square yard; any of the foregoing valued at over
nine and not over ten cents per square yard, three cents per square
yard; valued at over ten but not over twelve and one-half cents per
square yard, four and three-eighths cents per square yard; valued at
over twelve and one-half and not over fourteen cents per square yard,
five and one-half cents per square yard; valued at over fourteen and
not over sixteen cents per square yard, six and one-half cents per
square yard; valued at over sixteen cents per square yard, eight cents
per square yard, but not less than thirty per centum ad valorem; 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; any of the foregoing,

44
sco

SIXTY-FIRST CONGRESS.
'BI.fac-

tnres-contnned.

SEss. I.

CH. 6.

1909.

bleached, and valued at over eleven and not over twelve cents per
square yard, four and one-fourth cents per square yard; valued at

over twelve and not over fifteen cents per square yard, five and onefourth cents per square yard; valued at over fifteen and not over sixteen cents per square yard, six and one-half cents per square yard;
valued at over sixteen and not over twenty cents per square yard,
eight cents per square yard; valued at over twenty cents per square
yard, ten cents per square yard, but not less than thirty-five per centur ad valorem; 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 onefourth cents per square yard; exceeding eight square yards to the
pound, four and one-half cents per square yard; any of the foregoing,
dyed, colored, stained, painted, or printed, and valued at over twelve
and one-half but not over fifteen cents per square yard, five and onefourth cents per square yard; valued at over fifteen and not over
seventeen an one-half cents per square yard, seven cents per square
yard; valued at over seventeen and one-half but not over twenty
cents per square yard, eight cents per square yard; valued at over
twenty cents per square yard, ten cents per square yard but not less
Not exceeding 20
threads.

than thirty-five per centum ad valorem.
317. 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; any of the foregoing valued at over ten and not over twelve and
one-half cents per square yard, four and three-eighths cents per
square yard; valued at over twelve and one-half and not over fourteen
cents per square yard, five and one-half cents per square yard; valued
at over fourteen and not over sixteen cents per square yard, six and
one-half cents per square yard; valued at over sixteen and not over
twenty cents per square yard, eight cents per square yard; valued at
over twenty cents per square yard, ten cents per square yard, but not
less than thirty-five per centum ad valorem; 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; any of the foregoing bleached, and valued at over twelve
and not over fifteen cents per square yard, five and one-fourth cents
per square yard; valued at over fifteen and not over sixteen cents per
square yard, six and one-half cents per square yard; valued at over
sixteen and not over twenty cents per square yard, eight cents per
square yard; valued at over twenty cents per square yard, ten cents
per square yard, but not less than thirty-five per centum ad valoremif 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; any of the

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

45

1909.

foregoing, dyed, colored, stained, painted, or printed, and valued at
over twelve and one-half and not over fifteen cents per square yard,

tures-Continued.

or printed, exceeding two hundred and not exceeding three hundred

threads.

six cents per square yard; valued at over fifteen and not over seventeen and one-half cents per square yard, seven cents per square yard;
valued at over seventeen and one-half and not over twenty cents per
square yard, eight cents per square yard; valued at over twenty cents
per square yard, ten cents per square yard but not less than forty per
centum ad valorem.
318. Cotton cloth not bleached, dyed, colored, stained, painted,
threads to the square inch, counting the warp and filling, and not
exceeding two and one-half square yards to the pound, three and
one-half cents per square yard; exceeding two and one-half and not
exceeding three and one-half square yards to the pound, four cents
per square yard; exceeding three and one-half and not exceeding
five square yards to the pound, four and one-half cents per square
yard; exceeding five square yards to the pound, five cents per square
yard; any of the foregoing valued at over twelve and one-half and
not over fourteen cents per square yard, five and one-half cents per
square yard; valued at over fourteen and not over sixteen cents per
square yard, six and one-half cents per square yard; valued at over
sixteen and not over twenty cents per square yard, eight cents per
square yard; valued at over twenty cents per square yard, ten cents
per square yard, but not less than forty per centum ad valorem; if
bleached, and not exceeding two and one-half square yards to the
pound, four and one-half cents per square yard; exceeding two and
one-half and not exceeding three and one-half square yards to the
pound, five cents per square yard; exceeding three and one-half and
not exceeding five square yards to the pound, five and one-half
cents per square yard; exceeding five square yards to the pound, six
cents per square yard; any of the foregoing, bleached, and valued at
over fifteen and not over sixteen cents per square yard, six and onehalf cents per square yard; valued at over sixteen and not over
twenty cents per square yard, eight cents per square yard; valued
at over twenty and not over twenty-five cents per square yard,
eleven and one-fourth cents per square yard; valued at over twentyfive cents per square yard, twelve and one-half cents per square
yard, but not less than forty per centum ad valorem; if dyed, colored,
stained, painted, or printed, and not exceeding three and one-half
square yards to the pound, six and one-fourth cents per square yard;
exceeding three and one-half square yards to the pound, seven cents
per square yard; any of the foregoing, dyed, colored, stained, painted,
or printed, and valued at over seventeen and one-half and not over
twenty cents per square yard, eight cents per square yard; valued at
over twenty and not over twenty-five cents per square yard, eleven
and one-fourth cents per square yard; valued at over twenty-five
cents per square yard, twelve and one-half cents per square yard,
but not less than forty per centum ad valorem.
319. Cotton cloth not bleached, dyed, colored, stained,painted, or

SCoEDULE

eceeding 300

Not exceeding 300

lthedin

printed, exceeding three hundred threads to the square inch, counting threads.

the warp and filling, and not exceeding two square yards to the
pound, four cents per square yard; exceeding two and not exceeding
three square yards to the pound, four and one-half cents per square
yard; exceeding three and net exceeding four square yards to the
pound, five cents per square yard; exceeding four square yards to the
pound, five and one-half cents per square yard; any of the foregoing
valued at over fourteen and not over sixteen cents per square yard,
six and one-half cents per square yard; valued at over sixteen and not
over twenty cents per square yard, eight cents per square yard;
valued at over twenty and not over twenty-five cents per square
yard, eleven and one-fourth cents per square yard; valued at over

I.

300

46

SIXTY-FIRST CONGRESS.
SCUU 1. f

tnres-Continued.

SEss. I.

Cu. 6.

1909.

twenty-five cents per square yard, twelve and one-half cents per
square yard, but not less than forty per centum ad valorem; if
bleached and not exceeding two square yards to the pound, five cents
per square yard; exceeding two and not exceeding three square yards
to the pound, five and one-half cents per square yard; exceeding
three and not exceeding four square yards to the pound, six cents per
square yard; exceeding four square yards to the pound, six and onehalf cents per square yard; any of the foregoing, bleached, and valued
at over sixteen and not over twenty cents per square yard, eight cents
per square yard; valued at over twenty and- not over twenty-five
cents per square yard, eleven and one-fourth cents per square yard;
valued at over twenty-five cents per square yard, twelve and one-half
cents per square yard, but not less than forty per centum ad valorem;
if dyed, colored, stained, painted, or printed, and not exceeding three
square yards to the pound, six and one-half cents per square yard;
exceeding three square yards to the pound, eight cents per square
yard; any of the foregoing, dyed, colored, stained, painted, or printed,
and valued at over twenty and not over twenty-five cents per square
yard, eleven and one-fourth cents per square yard; valued at over
twenty-five cents per square yard, twelve and one-half cents per
square yard, but not less than forty per centum ad valorem.
320. The term cotton cloth, or cloth, wherever used in the para-

Cloth defned.

graphs of this schedule, unless otherwise specially provided for, shall
be held to include all woven fabrics of cotton in the piece or cut in
lengths, whether figured, fancy, or plain, the warp and filling threads
of which can be counted by unraveling or other practicable means,
and shall not include any article, finished or unfinished, made from
Count of threads.
cotton cloth. In determining the count of threads to the square inch
in cotton cloth, all the warp and filling threads, whether ordinary or
other than ordinary, and whether clipped or unclipped, shall be
Weight and value. counted.
In the ascertainment of the weight and value, upon which
the duties, cumulative or other, imposed upon cotton cloth are made
to depend, the entire fabric and all parts thereof, and all the threads
pication otterms of which it is composed, shall be included.
The terms bleached, dyed,
colored, stained, mercerized, painted, or printed, wherever applied to
cotton cloth in this schedule, shall be taken to mean respectively all
cotton cloth which either wholly or in part has been subjected to any
of these processes, or which has any bleached, dyed, colored, stained,
mercerized, painted, or printed threads in or upon any part of the
fabric.
Cother
ofot to and

oMiom.
Filled coths,

etc.

Handkerchiefs and

321. Cloth, composed of cotton or other vegetable fiber and silk,

whether known as silk-striped sleeve linings, silk stripes, or otherwise, of which cotton or other vegetable fiber is the component material of chief value, eight cents per square yard and thirty per centum
ad valorem: Provided, That no such cloth shall pay a [ess rate of
duty than fifty per centum ad valorem. Cotton cloth filled or
coated, all oilcloths (except silk oilcloths and oilcloths for floors),
and cotton window Hollands, three cents per square yard and twenty
per centum ad valorem; tracing cloth, five cents per square yard
and twenty per centum ad valorem.
322. Handkerchiefs or mufflers composed of cotton, whether in

the piece or otherwise and whether finished or unfinished, if not
hemmed, or hemmed only, shall pay the same rate of duty on the
cloth contained therein as is imposed, on cotton cloth of the same
description, weight, and count of threads to the square inch; but
such handkerchiefs or mufflers shall not pay a less rate of duty than
forty-five per centum ad valorem. If such handkerchiefs or mufflers are hemstitched, or imitation hemstitched, or revered, or have
drawn threads, they shall pay a duty of ten per centum ad valorem
in addition to the duty hereinbefore prescribed, and in no case less
than fifty-five per centum ad valorem; if such handkerchiefs or

SIXTY-FIRST CONGRESS.

SESS. I.

Cn. 6.

1906.

47

mufflers are embroidered in any manner, whether with an initial
SCHEDULE I.
letter, monogram, or otherwise, by hand or machinery, or are tam- tures-Continued.

boured, apphqueed, or trimmed wholly or in part with lace or with
tucking or insertion, they shall not pay a less rate of duty than sixty
per centum ad valorem.

323. In addition to the duty or duties imposed upon cotton cloth by

Cumulative duties.

the provisions of this paragraph did not exist, namely: On all cotton

Figred, etc., cloth.

the various provisions of this section, there shall be paid the following
cumulative duties, the intent of this paragraph being to add such
duty or duties to those to which the cotton cloth would be liable if

cloth in which other than the ordinary warp and filling threads are

used to form a figure or fancy effect, whether known as lappets or
otherwise, one cent per square yard if valued at not more than seven
cents per square yard, and two cents per square yard if valued at
more than seven cents per square yard; on all cotton cloth mercerized or subjected to any similar process, one cent per square yard.
324. Clothing, ready-made, and articles of wearing apparel of
every description, 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, and not otherwise provided for in this
section, fifty per centumi ad valorem.

Mercerized.

Clothing-

325. Plushes, velvets, velveteens, corduroys, and all pile fabrics, velfabricsvplushes,

cut or uncut, whether or not the pile covers the entire surface; any
of the foregoing composed of cotton or other vegetable fiber, except
flax, not bleached, dyed, colored, stained, painted, or printed, nine
cents per square yard and twenty-five per centum ad valorem; if
bleached, dyed, colored, stained, painted, or printed, twelve cents per
square yard and twenty-five per centum ad valorem: Provided, That

corduoys.

corduroys composed of cotton or other vegetable fiber, weighing
seven ounces or over per square yard, shall pay a duty of eighteen
cents per square yard and twenty-five per centum ad valorem: Provided further, That manufactures or articles in any form including etB i
such as are commonly known as bias dress facings or skirt bindings,
made or cut from plushes, velvets, velveteens, corduroys, or other
pile fabrics composed of cotton or other vegetable fiber, shall be
subject to the foregoing rates of duty and in addition thereto ten per

centum ad valorem: Provided further, That none of the articles or

dres

Minimum.

acings.

fabrics provided for in this paragraph shall pay a less rate of duty
than forty-seven and one-half per centum ad valorem.
326. Curtains, table covers, and all articles manufactured of cotton
urtain a, etc.
chenille, or of which cotton chenille is the component material of chief
value, tapestries, and other Jacquard figured upholstery goods,
weighing over six ounces per square yard, composed wholly or in
chief value of cotton or other vegetable fiber; any of the foregoing,
in the piece or otherwise, fifty per centum ad valorem.
327. Stockings, hose and half-hose, made on knitting machines or stoeking, hose etc.
frames, composed of cotton or other vegetable fiber, and not otherwise specially provided for in this section, thirty per centum ad
valorem.
328. Stockings, hose and half-hose, selvedged, fashioned, narrowed,
or shaped whofly or in part by knitting machines or frames, or knit
by hand, including such as are commercially known as seamless
stockings, hose and half-hose, and clocked stockings, hose and halfhose, all of the above composed of cotton or other vegetable fiber,
finished or unfinished, valued at not more than one dollar per dozen,
pairs, seventy cents per dozen pairs; valued at more than one dollar
per dozen pairs, and not more than one dollar and fifty cents per
dozairs,
eiht-five
-five cents
cdozenairs,
r dozairas; valued at more than
one dollar and fifty cents per dozen pairs, and not more than two
dollars per dozen pairs, ninety cents per dozen pairs; valued at more

SIXTY-FIRST CONGRESS.
scomnm i .
Cotton manufactureConUnned

Men's

and

SESS. I.

CH. 6.

1909.

than two dollars per dozen pairs, and not more than three dollars per
'per

dozen pairs, one dollar and twenty cents per dozen pairs; valued at
more than three dollars per dozen pairs, and not more than five
dollars per dozen pairs, two dollars per dozen pairs; and in addition
thereto, upon all the foregoing, fifteen per centum ad valorem;
valued at more than five dollars per dozen pairs, fifty-five per centum
boy's ad valorem. Men's and boys' cotton gloves, knitted or woven, valued
at not more than six dollars per dozen pairs, fifty cents per dozen
pairs and forty per centum ad valorem; valued at more than six
dollars per dozen pairs, fifty per centum ad valorem.

Underwear,knitted.

329. Shirts and drawers, pants, vests, union suits, combination

suits, tights, sweaters, corset covers and all underwear of every
description made wholly or in part on knitting machines or frames,
or knit by hand, finished or unfinished, not including stockings, hose
and half-hose, composed of cotton or other vegetable fiber, valued
at not more than one dollar and fifty cents per dozen, sixty cents per
dozen and fifteen per centum ad valorem; valued at more than one
dollar and fifty cents per dozen and not more than three dollars per.
dozen, one dollar and ten cents per dozen, and in addition thereto
fifteen per centum ad valorem; valued at more than three dollars
per dozen and not more than five dollars per dozen, one dollar and
fifty cents per dozen, and in addition thereto twenty-five per centum
ad valorem; valued at more than five dollars per dozen and not more
than seven dollars per dozen, one dollar and seventy-five cents per
dozen, and in addition thereto thirty-five per centum ad valorem;
valued at more than seven dollars per dozen and not more than fifteen dollars per dozen, two dollars and twenty-five cents per dozen,
and in addition thereto thirty-five per centumn ad valorem; valued
above fifteen dollars per dozen, fifty per centurn ad valorem.
Bone casings,etc.
330. Bone casings, garters, tire fabric or fabric suitable for use in
pneumatic tires, suspenders and braces, and tubing, any of the foregoing made of cotton or other vegetable fiber, and india rubber, or of
which cotton or other vegetable fiber is the component material of
chief value, and not embroidered by hand or machinery, forty-five
per centum ad valorem; spindle banding, woven, braided or twisted
lamp, stove, or candle wicking made of cotton or other vegetable
fiber, ten cents per pound and fifteen per centum ad valorem; loom
harness, healds or collets made of cotton or other vegetable fiber, or
of which cotton or other vegetable fiber is the component material of
chief value, fifty cents per pound and twenty-five per centum ad
valorem; boot, shoe, and corset lacings made of cotton or other vegetable fiber, twenty-five cents per pound and fifteen per centum ad
valorem; labels, for garments or other articles, composed of cotton
or other vegetable fiber, fifty cents per pound and thirty per centum
ad valorem; belting for machinery made of cotton or other vegetable
fiber and india rubber, or of which cotton or other vegetable fiber is
the component material of chief value, thirty per centum ad valorem.
,bledianmask.
331. Cotton table damask, forty per centum ad valorem; manufactures of cotton table damask or of which cotton table damask is
the component material of chief value, not specially provided for in
this section, forty per centum ad valorem.
fitdle
not speci- 332. All articles made from cotton cloth, whether finished or unfinished, and all manufactures of cotton, or of which cotton is the component material of chief value, not specially provided for in this
section, forty-five per centum ad valorem.
FlaxlHED Ljute.
and manufactures of.
Flax.

SCHEDDLE J.--FLA,

HEMP, AND JUTE, AND MANUFACTURES OF.

333. Flax straw, five dollars per ton.

334. Flax, not hackled or dressed, one cent per pound.

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

335. Flax, hackled, known as "dressed line," three cents per
pound.

336. Tow of flax, twenty dollars per ton.

337. Hemp, and tow of hemp, twenty-two dollars and fifty cents
per ton; hemp, hackled, known as "line of hemp," forty-five dollars
per ton.
338. Single yarns made of jute, not finer than five lea or number,

one cent per pound and ten per centum ad valorem; if finer than
five lea or number, thirty-five per centum ad valorem; yarns made
of jute not otherwise specially provided for in this section, thirty-

49
Flax, hep ute.
and manufactures
of-Continued.
Hemp.

Jute yar s -

five per centum ad valorem.

339. Cables and cordage, composed of istle, Tampico fiber, manila, Cablesandcordage.
sisal grass or sunn, or a mixture of these or any of them, three-fourths
of one cent per pound; cables and cordage made of hemp, tarred or
untarred, two cents per pound.
340. Threads, twines, or cords, made from yarn. not finer than andhorad twines,
five lea or number, composed of flax, hemp, or ramie, or of which
these substances or either of them is the component material of chief
value, ten cents per pound; if made from yarn finer than five lea
or number, twelve cents per pound, and three-fourths of one cent
per pound additional for each lea or number, or part of a lea or
number, in excess of five.
341. Single yarns in the gray, made of flax, hemp, or ramie, or a Singleyarns
mixture of any of them, not finer than eight lea or number, six cents
per pound; finer than eight lea or number and not finer than eighty
lea or number, forty per centum ad valorem; single yars, made of
flax, hemp, or ramie, or a mixture of any of them, finer than eighty
lea or number, fifteen per centum ad valorem; ramie sliver or roving, thirty-five per centum ad valorem.
342. Flax gilt nettings, nets, webs, and seines shall pay the same -etc x gill ettings,
duty per pound as is imposed in this schedule upon the thread,
twine, or cord of which they are made, and in addition thereto
twenty per centum ad valorem.
343. Floor mattings, plain, fancy, or figured, manufactured from

Floomatings.

344. Carpets, carpeting, mats and rugs made of flax, hemp, jute,

Carpe,

straw, round or split, or other vegetable substances, not otherwise
provided for in this section, and having a warp of cotton, hemp, or
other vegetable substance, including what are commonly known as
China, Japan, and India straw matting, three and one-half cents
per square yard.

etc.

or other vegetable fiber (except cotton), valued at not exceeding
fifteen cents per square yard, four cents per square yard and thirty
per centum ad valorem; valued above fifteen cents per square yard,
eight cents per square yard and thirty per centum ad valorem.
345. Hydraulic or flume hose, made in whole or in part of cotton, Hose flax, hemp, ramie, or jute, fifteen cents per pound.
346. Tapes composed wholly or in part of flax, woven with or Tapes.
without metal threads, on reels, spools, or otherwise, and designed
expressly for use in the manufacture of measuring tapes, forty per
centum ad valorem.
347. Linoleum, corticene, and all other fabrics or coverings for olioth, Cverings of
floors, made in part of oil or any similar product, plain, stamped,
painted or printed, only, not specially provided for herein, if nine
feet or under in width, eight cents per square yard and fifteen per
centum ad valorem; over nine feet in width, twelve cents per square
yard and fifteen per centum ad valorem; and any of the foregoing of
whatever width, the composition of which forms designs or patterns,
whether inlaid or otherwise, by whatever name known, and cork
carpets, twenty cents per square yard and twenty per centum ad
valorem; mats for floors made of oilcloth, linoleum, or corticene,

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

shall be subject to the same rate of duty herein provided for oilcloth,
FSC hem, Jte.
and manufactures linoleum, or corticene; oilcloth for floors, if nine feet or less in width,
six cents per square yard and fifteen per centum ad valorem; over
nine feet in width, ten cents per square yard and fifteen per centum
ad valorem; waterproof cloth composed of cotton or other vegetable
fiber, whether composed in part of india rubber or otherwise, ten cents
per square yard and twenty per centum ad valorem.

of-contfed.

collars andeffs.

348. Shirt collars and cuffs, composed of cotton, forty-five cents

per dozen pieces and fifteen per centum ad valorem; composed in
whole or in part of linen, forty cents per dozen pieces and twenty per
centum ad valorem.
Lace articles

net-

349. Laces, lace window curtains, and all other lace articles;

handkerchiefs, napkins, wearing apparel, and all other articles made
wholly or in part of lace or laces, or in imitation of lace; nets, nettings,
veils, veilings, neck rufflings, ruchings, tuckings, flutings, quillings,
embroideries, trimmings, braids, feather-stitch braids, edgings,
insertings, flouncings, galloons, gorings, bands, bandings, belts, belt
ings, bindings, cords, ornaments, ribbons, tapes, webs, and webbings;
wearing apparel, handkerchiefs, and other articles or fabrics embroidered in any manner by hand or machinery, whether with a plain
or fancy letter, initial, or monogram, or otherwise, or tamboured,
appliqueed, or scalloped, by hand or machinery, for any purpose, or
from which threads have been drawn, cut, or punched to produce
openwork, ornamented or embroidered in anymannerherein described,
in any part thereof, however small; hemstitched or tucked flouncings
or skirtings; all of the foregoing, composed wholly or in chief value of
cotton, flax, or other vegetable fiber, or of cotton, flax, or other vegetable fiber and india rubber, or of cotton, flax, or other vegetable fiber,
india rubber, and metal, and not elsewhere specially provided for in
Minimum
this section, sixty per centum ad valorem: Provided, That no article
composed wholly or in chief value of one or more of the materials or
goods specified in this paragraph, shall pay a less rate of duty than the
highest rate imposed by this section upon any of the materials or
embroidered arti- goods of which the same is composed: And provided further, That no
article or fabric of any description, composed of flax or other vegetable fiber, or of which these materials or any of them is the component material of chief value, when embroidered by hand or machinery, or having hand or machinery embroidery thereon, shall pay a less
rate of duty than that imposed in this section upon any embroideries
of the materials of which such embroidery is composed.
Laces'etco

mhrdeon

machine.
Pro

tr. ' e

ppare,

350. Laces, embroideries, edgings, insertings, galloons, flouncings,
nets, nettings, trimmings, and veils, composed of cotton, silk, arti-

ficial silk, or other material (except wool), made on the Lever or
Gothrough machine, seventy per centum ad valorem: Provided, That
' no wearing apparel, handkerchiefs, or articles of any description,
composed wholly or in chief value of any of the foregoing, shall pay
a less rate of duty than that imposed upon the articfes or the materials of which the same are composed.

tace
l^tieeCnd ecl
351. Lace window curtains, nets, nettings, pillow shams, and bed
Nottinghammachine. sets, finished or unfinished, made on the Nottingham lace-curtain

machine or on the Nottingham warp machine, and composed of
cotton or other vegetable fiber, when counting five points or spaces
between the warp threads to the inch, one cent per square yard;
when counting more than five such points or spaces to the inch, onehalf of one cent per square yard in addition for each such point or
space to the inch in excess of five; and in addition thereto, on all
the foregoing articles in this paragraph, twenty per centum ad valoProisoum
Miu.
Jute fabrics,plain.

rem: Provided, That none of the above-named articles shall pay a
less rate of duty than fifty per centum ad valorem.
352. Plain woven fabrics of single jute yarns, by whatever name

known, weighing not less than six ounces per square yard and not

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

51

1909.

exceeding thirty threads to the square inch, counting the warp and
filling, nine-sixteenths of one cent per pound and fifteen per centum
ad valorem; if exceeding thirty and not exceeding fifty-five threads

to the square inch, counting the warp and filling, seven-eighths of
one cent per pound and fifteen'per centum ad valorem.
353. All pile fabrics, whether or not the pile covers the entire
surface, composed of flax, or of which flax is the component material
of chief value, and all articles and manufactures made from such
fabrics, not specially provided for in this section, sixty per centum
ad valorem.
354. Bags or sacks made from plain woven fabrics, of single jute

SCHEDULE J.

Flax,

hemp, jute,

and manufactures
of-Continued.

Pilefabric s -

Jbagsor

sacks.

yarns, not dyed, colored, stained, painted, printed, or bleached, and
not exceeding thirty threads to the square inch, counting the warp
and filling, seven-eighths of one cent per pound and fifteen per centum
ad valorem.
355. Bagging for cotton, gunny cloth, and similar fabrics, suitable

Cottonbagging, etc.

for covering cotton, composed of single yarns made of jute, jute
butts, or hemp, not bleached, dyed, colored, stained, painted, or
printed, not exceeding sixteen threads to the square inch, counting
the warp and filling, and weighing not less than fifteen ounces per
square yard, six-tenths of one cent per square yard.
356. Handkerchiefs composed of flax, hemp, or ramie, or of which Handkerchief
these substances, or either of them, is the component material of
chief value, whether in the piece or otherwise, and whether finished
or unfinished, not hemmed or hemmed only, fifty per centum ad
valorem; if hemstitched, or imitation hemstitched, or revered, or
with drawn threads, but not embroidered, initialed, or in part of lace,
fifty-five per centum ad valorem.
357. Woven fabrics and articles not specially provided for in this spefi fabrics not
section, composed of flax, hemp, or ramie, or of which these substances
or any of them is the component material of chief value, weighing
four and one-half ounces or more per square yard, when containing
not more than sixty threads to the square inch, counting the warp
and filling, one and three-fourths cents per square yard; containing
more than sixty and not more than one hundred and twenty threads
to the square inch, two and three-fourths cents per square yard;
containing more than one hundred and twenty and not more than
one hundred and eighty threads to the square inch, six cents per
square yard; containing more than one hundred and eighty threads
to the square inch, nine cents per square yard, and in addition thereto,
on all the foregoing, thirty per centum ad valorem: Provided, That Poinone of the foregoing articles or fabrics in this paragraph shall pay
a less rate of duty than fifty per centum ad valorem. Plain woven Plain fabrics.
fabrics, not including articles, finished or unfinished, of flax, hemp,
or ramie, or of which these substances or any of them is the component material of chief value, including such as is known as shirting
cloth; weighing less than four and one-half ounces per square yard
and containing more than one hundred threads to the square inch,
counting the warp and filling, thirty-five per centum ad valorem;
weighing less than four and one-half ounces per square yard and
containing not more than one hundred threads to the square inch,
thirty per centum ad valorem.
358. All woven articles, finished or unfinished, and all manufactures facr,,,ee and mauof flax, hemp, ramie, or other vegetable fiber, or of which these sub- fied.
stances, or any of them, is the component material of chief value,
not specially provided for in this section, forty-five per centum ad
valorem.
359. Istle or tampico, when dressed, dyed, or combed, twenty per istleor ampic.
centum ad valorem.

SIXTY-FIRST CONGRESS.
SCHBDULaK.
Wool and manu-

Clas'ic*ti"on
wool, hWa et.

of

CH. 6.

1909.

ScIHEULE K.-WOOL, AND MANUFACTURES OF.
360. All wools, hair of the camel, goat, alpaca, and other like
animals shall be divided, for the purpose of fixing the duties to be

charged thereon, into the three following classes:
361. Class one, that is to say, merino, mestiza, metz, or metis
wools, or other wools of Merino blood, immediate or remote, Down
clothing wools, and wools of like character with any of the preceding,
including Bagdad wool, China lamb's wool, Castel Branco, Adrianople
skin wool or butcher's wool, and such as have been heretofore usually
imported into the United States from Buenos Aires, New Zealand,
Australia, Cape of Good Hope, Russia, Great Britain, Canada,
Egypt, Morocco, and elsewhere, and all wools not hereinafter included
in classes two and three.

Classone.

Class two.

362. Class two, that is to say, Leicester, Cotswold, Lincolnshire,

Clas three.

Standard Anmples

Improved wools.

Increased duty on

wshe wools.

or

Down combing wools, Canada long wools, or other like combing wools
of English blood, and usually known by the terms herein used, and
also hair of the camel, Angora goat, alpaca, and other like animals.
363. Class three, that is to say, Donskoi, native South American,
Cordova, Valparaiso, native Smyrna, Russian camel's hair, and all
such wools of like character as have been heretofore usually imported
into the United States from Turkey, Greece, Syria, and elsewhere,
excepting improved wools hereinafter provided for.
364. The standard samples of all wools which are now or may be

hereafter deposited in the principal custom-houses of the United
States, under the authority of the Secretary of the Treasury, shall be
the standards for the classification of wools under this Act, and the
Secretary of the Treasury is authorized to renew these standards and
to make such additions to them from time to time as may be required,
and he shall cause to be deposited like standards in other customhouses of the United States when they may be needed.
365. Whenever wools of class three shall have been improved by

the admixture of Merino or English blood, from their present character as represented by the standard samples now or hereafter to be
deposited in the principal custom-houses of the United States, such
improved wools shall be classified for duty either as class one or as
class two, as the case may be.
366; The duty on wools of the first class which shall be imported
washed shall be twice the amount of the duty to which they would be

subjected if imported unwashed; and the duty on wools of the first
and second classes which shall be imported scoured shall be three
times the duty towhich theywould be subjected if imported unwashed.

Scoured.

lCrding

SEss. I.

spin-

Th duty on wools of the third class, if imported in condition for use

in carding or spinning into yarns, or which shall not contain more
than eight per centum of dirt or other foreign substance, shall be
three times the duty to which they would otherwise be subjected.
Unwahedwooi.

367. Unwashed wools shall be considered such as shall have been

shorn from the sheep without any cleansing; that is, in their natural
ashed wools.
Scoured wools.

Sorted, etc.

condition. Washed wools shall be considered such as have been
washed with water only on the sheep's back, or on the skin. Wools

of the first and second classes washed in any other manner than on
the sheep's back or on the skin shall be considered as scoured wool.
368. The duty upon wool of the sheep or hair of the camel, Angora
goat, alpaca, and other like animals, of class one and class two, which
shall be imported in any other than ordinary condition, or which has
been sorted or increased in value by the rejection of any part of the
original fleece, shall be twice the duty to which it would be otherwise

skie wools,
subject: Provided, That skirted wools as imported in eighteen hundred
and ninety and prior thereto are hereby excepted. The duty upon
to tbanogingtaracter
evde duty.

wool of the sheep or hair of the camel, Angora goat, alpaca, and other
like animals of any class which shall be changed in its character or

SIXTY-FIRST CONGRESS.

SEss. I.

CH. 6.

53

1909.

condition for the purpose of evading the duty, or which shall be reduced
in value by the admixture of dirt or any other foreign substance, shall

SC E DULE K.
Wool and manufactures of-Cont'd.

be twice the duty to which it would be otherwise subject. When the
duty assessed upon any wool equals three times or more that which
would be assessed if said wool was imported unwashed, the duty shall
not be doubled on account of the wool being sorted.

If any bale or

Bales

containing

package of wool or hair specified in this Act invoiced or entered as wer
of any specified class, or claimed by the importer to be dutiable as of
any specified class, shall contain any wool or hair subject to a higher
rate of duty than the class so specified, the whole bale or package
shall be subject to the highest rate of duty chargeable on wool of the
class subject to such higher rate of duty, and if any bale or package
be claimed by the importer to be shoddy, mungo, flocks, wool, hair,
or other material of any class specified in this Act, and such bale
contain any admixture of any one or more of said materials, or of any
other material, the whole bale or package shall be subject to duty at
the highest rate imposed upon any article in said bale or package.
369. The duty upon all wools and hair of the first class shall be Rate.
First class.

eleven cents per pound, and upon all wools or hair of the second class

Second

cass

class.

twelve cents per pound.
370. On wools of the third class and on camel's hair of the third

Third class.

class the value whereof shall be twelve cents or less per pound, the
duty shall be four cents per pound. On wools of the third class,
and on camel's hair of the third class, the value whereof shall exceed
twelve cents per pound, the duty shall be seven cents per pound.
371. The duty on wools on the skin shall be one cent less per pound

On the skin-

than is imposed in this schedule on other wools of the same class
and condition, the quantity and value to be ascertained under such
rules as the Secretary of the Treasury may prescribe.
372. Top waste, slubbing waste, roving waste, ring waste, and
garnetted waste, thirty cents per pound.
373. Shoddy, twenty-five cents per pound; noils, wool extract,

aste.
Shoddy, etc.

yarn waste, thread waste, and all other wastes composed wholly or
in part of wool, and not specially provided for in this section, twenty
cents per pound.
a
374. Woolen rags, mungo, and flocks, ten cents per pound.
gs, etc.
375. On combed wool or tops, made wholly or m part of wool or c"m bed.
camel's hair, valued at not more than twenty cents per pound, the
duty per pound shall be two and one-fourth times the duty imposed
by this schedule on one pound of unwashed wool of the first class;
valued at more than twenty cents per pound, the duty per pound
shall be three and one-third times the duty imposed by this schedule
on one pound of unwashed wool of the first class; and in addition
thereto, upon all the foregoing, thirty per centum ad valorem.
376. Wool and hair which have been advanced in any manner or
by any process of manufacture beyond the washed or scoured condi-

Advanced beyond
was

or scour

tion, not specially provided for in this section, shall be subject to the
same duties as are imposed upon manufactures of wool not specially
provided for in this section.
377. On yarns made wholly or in part of wool, valued at not more Ya
than thirty cents per pound, the duty per pound shall be two and
one-half tunimes the duty imposed by this section on one pound of
unwashed wool of the first class, and in addition thereto thirty-five
per centum ad valorem; valued at more than thirty cents per pound,
the duty per pound shall be three and one-half times the duty imposed
by this section on one pound of unwashed wool of the first class, and
in addition thereto forty per centum ad valorem.
378. On cloths, knit abrics, and all manufactures of every descrip- eloths,
tion made wholly or.in part of wool, not specially provided for in this
section, valued at not more than forty cents per pound, the duty per
pound shall be three times the duty imposed by this section on a
88740°-VOL 36, PT 1-11--6

k l t fabrics

SIXTY-FIRST CONGRESS.
Wool

and

factnres of-Ccoan

ann

Blakets, etc.

ge ankets.
reglength
0
etD
goods
cotton.

Provi

Heavier good.

SESs. I.

CH. 6.

1909.

pound of unwashed wool of the first class; valued at above forty

cents per pound and not above seventy cents per pound, the duty

per pound shall be four times the duty imposed by this section on
one pound of unwashed wool of the first class, and in addition thereto,
upon all the foregoing, fifty per centum ad valorem; valued at over
seventy cents per pound, the duty per pound shall be four times the
duty imposed by this section on one pound of unwashed wool of the
first class and fifty-five per centum ad valorem.
379. On blankets, and flannels for underwear composed wholly or
in part of wool, valued at not more than forty cents per pound, the
duty per pound shall be the same as the duty imposed by this section
on two pounds of unwashed wool of the first class, and in addition
thereto thirty per centum ad valorem; valued at more than forty
cents and not more than fifty cents per pound, the duty per pound
shall be three times the duty imposed by this section on one pound
of unwashed wool of the first class, and'in addition thereto thirty-five
per centum ad valorem. On blankets composed wholly or in part of
wool, valued at more than fifty cents per pound, the duty per pound
shall be three times the duty imposed by this section on one pound
of unwashed wool of the first class, and in addition thereto forty per
centum ad valorem. Flannels composed wholly or in part of wool,
valued at above fifty cents per pound, shall be classified and pay the
same duty as women's and children's dress goods, coat linings,
Italian cloths, and goods of similar character and description provided by this section: Provided,That on blankets over three yards in
the same duties shall be paid as on cloths.
380. On women's and children's dress goods, coat linings, Italian

cloths, and goods of similar description and character of which the
warp consists wholly of cotton or other vegetable material with the
remainder of the fabric composed wholly or in part of wool, valued
at not exceeding fifteen cents per square yard, the duty shall be
seven cents per square yard; valued at more than fifteen cents per
square yard, the duty shall be eight cents per square yard; and in
addition thereto on all the foregoing valued at not above seventy
cents per pound, fifty per centum ad valorem; valued above seventy
cents per pound, fifty-five per centum ad valorem: Provided, That

on all the foregoing, weighing over four ounces per square yard, the
rates of duty shall be five per centum less than those imposed by this
schedule on cloths.
other,.

goods, et.,

ro
Hevier good.

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

cloths, bunting, and goods of similar description or character composed wholly or in part of wool, and not specially provided for in this
section, the duty shall be eleven cents per square yard; and in addition thereto on all the foregoing valued at not above seventy cents
per pound, fifty per centum ad valorem; valued above seventy cents
per pound, fifty-five per centum ad valorem: Provided, That on all
the foregoing, weighing over four ounces per square yard, the duty

shall be the same as imposed by this schedule on cloths.
egapparel.

Webbings, etc.

382. On clothing, ready-made, and articles of wearing apparel of

every description, including shawls whether knitted or woven, and
knitted articles of every description made up or manufactured wholly
or in part, felts not woven, and not specially provided for in this section, composed wholly or in part of wool, the duty per pound shall
be four times the duty imposed by this section on one pound of unwashed wool of the first class, and in addition thereto sixty per centum ad valorem.
383. Webbings, gorings, suspenders, braces, bandings, beltings,
bindings, braids, galloons, edgings, insertings, flouncings, fringes,
gimps, cords, cords and tassels, ribbons, ornaments, laces, trimmings
and articles made wholly or in part of lace, embroideries and all articles embroidered by hand or machinery, head nets, nettings, buttons

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

55

1909.

or barrel buttons or buttons of other forms for tassels or ornaments, Wool
SCHEDULE
K.
and manufacand manufactures of wool ornamented with beads or spangles of turesof-Continued.

whatever material composed, any of the foregoing made of wool or
of which wool is a component material, whether containing india rubber or not, fifty cents per pound and sixty per centum ad valorem.
384. Aubusson, Axminster, moquette, and chenille carpets, figured Carpets.
or plain, and all carpets or carpeting of like character or description,
sixty cents per square yard and in addition thereto forty per centum
ad valorem.
385. Saxony, Wilton, and Tournay velvet carpets, figured or plain,
and all carpets or carpeting of like character or description, sixty
cents per square yard and in addition thereto forty per centum ad
valorem.
386. Brussels carpets, figured or plain, and all carpets or carpeting
of like character or description, forty-four cents per square yard and
in addition thereto forty per centum ad valorem.
387. 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 cents per square yard and in addition
thereto forty per centum ad valorem.
388. Tapestry Brussels carpets, figured or plain, and all carpets or
carpeting of like character or description, printed on the warp or
otherwise, twenty-eight cents per square yard and in addition thereto
forty per centum ad valorem.
389. Treble ingrain, three-ply, and all chain Venetian carpets,
twenty-two cents per square yard and in addition thereto forty per
centum ad valorem.
390. Wool Dutch and two-ply ingrain carpets, eighteen cents per
square yard and in addition thereto forty per centum ad valorem.
391. Carpets of every description, woven whole for rooms, and

Rugs, etc-

Oriental, Berlin, Aubusson, Axminster, and similar rugs, ten cents
per square foot and forty per centum ad valorem: Provided, That in Seae included.
the measurement of all mats, rugs, carpets and similar articles, of
whatever material composed, the selvage, if any, shall be included.
392. Druggets and bockings, printed, colored, or otherwise, twenty- Drue
two cents per square yard and in addition thereto forty per centum
ad valorem.
C s o
oa, oetc.
393. Carpets and carpeting of wool, flax, or cotton, or composed
in part of any of them, not specially provided for in this section, and
mats, matting, and rugs of cotton, fifty per centum ad valorem.
394. Mats, rugs for floors, screens, covers, hassocks, bed sides, art Mats etcsquares, and other portions of carpets or carpeting made wholly or in
part of wool, and not specially provided for in this section, shall be
subjected to the rate of duty herein imposed on carpets or carpetings
of like character or description.
395. Whenever, in any schedule of this Act, the word "wool" is "wool"deinedused in connection with a manufactured article of which it is a component material, it shall be held to include wool or hair of the sheep,
camel, goat, alpaca or other animal, whether manufactured by the
woolen, worsted, felt, or any other process.
SCHEDULE L.-SILKS AND SILK GOODS.

396. Silk partially manufactured from cocoons or from waste silk,
and not further advanced or manufactured than carded or combed
silk, thirty-five cents per pound.
397. Spun silk or schappe silk yarn, valued at not exceeding one
dollar per pound, whether in singles, or advanced beyond the condition of singles by grouping or twisting two or more yarns together,
thirty-five cents per pound; if valued at exceeding one dollar per
pound, in the gray, in skeins, warps, or cops, if in singles or not

Silk nd sik goods.
Carded or combed.

Spun yan.

SIXTY-FIRST CONGRESS.
&smiSVR'm.

Continued.

n.ariso.

SEss. I.

CH. 6.

1909.

advanced beyond the condition of singles by grouping or twisting
two or more yarns together, on all numbers up to and including number two hundred and five, forty-five cents per pound, and in addition
thereto ten one-hundredths of one cent per number per pound;
exceeding number two hundred and five, forty-five cents per pound,
and in addition thereto fifteen one-hundredths of one cent per number
per pound; if advanced beyond the condition of singles by grouping
or twisting two or more yarns together, on all numbers up to and
including number two hundred and five, fifty cents per pound, and in
addition thereto ten one-hundredths of one cent per number per
pound; exceeding number two hundred and five, fifty cents per
pound, and in addition thereto fifteen one-hundredths of one cent per
number per pound; if valued at exceeding one dollar per pound, in
the gray, on bobbins, spools, or beams, if in singles or not advanced
beyond the condition of singles by grouping or twisting two or more
yarns together, on all numbers up to and including number two
hundred and five, fifty-five cents per pound, and in addition thereto
ten one-hundredths of one cent per number per pound; exceeding
number two hundred and five, fifty-five cents per pound, and in
addition thereto fifteen one-hundredths of one cent per number per
pound; if advanced beyond the condition of singles by grouping or
twisting two or more yarns together, on all numbers up to and
including number two hundred and five, sixty cents per pound, and
in addition thereto ten one-hundredths of one cent per number per
pound; exceeding number two hundred and five, sixty cents per
pound, and in addition thereto fifteen one-hundredths of one cent per
number per pound; if valued at exceeding one dollar per pound,
colored, bleached, or dyed, in skeins or warps, if in singles or not
advanced beyond the condition of singles by grouping or twisting two
or more yarns together, on al numbers up to and including number
two hundred and five, fifty-five cents per pound, and in addition
thereto ten one-hundredths of one cent per number per pound;
exceeding number two hundred and five, fifty-five cents per pound,
and in addition thereto fifteen one-hundredths of one cent per number
per pound; if advanced beyond the condition of singles by grouping
or twisting two or more yarns together, on all numbers up to and
including number two hundred and five, sixty cents per pound, and
in addition thereto ten one-hundredths of one cent per number per
pound; exceeding number two hundred and five, sixty cents per
pound, and in addition thereto fifteen one-hundredths of one cent
per number per pound; if valued at exceeding one dollar per pound,
colored, bleached, or dyed, on bobbins, cops, spools, or beams, if in
singles or not advanced beyond the condition of singles by grouping
or twisting two or more yarns together, on all numbers up to and
including number two hundred and five, sixty-five cents per pound,
and in addition thereto ten one-hundredths of one cent per number
per pound; exceeding number two hundred and five, sixty-five cents
per pound, and in addition thereto fifteen one-hundredths of one cent
per number per pound; if advanced beyond the condition of singles by
grouping or twisting two or more yarns together, on all numbers up to
and including number two hundred and five, seventy cents per pound,
and in addition thereto ten one-hundredths of one cent per number
per pound; on all numbers exceeding number two hundred and five,
seventy cents per pound, and in addition thereto fifteen one-hundredths of one cent per number per pound. In assessing duty on all
spun silk or schappe silk yarn, the number indicating the size of the
yam shall be taken'according to the metric or French system, and
shall, in all cases, refer to the size of the singles: Promided, That

in no case shall the duty be assessed on a less number of yards than is
marked on the skeins, bobbins, cops, spools, or beams. But in no

SIXT.Y-FIRST CONGRESS.

SESS. I.

CH. 6.

57

1909.

case shall any of the goods enumerated in this paragraph pay less rate
of duty than thirty-five per centum ad valorem.

398. Thrown silk in the gum, if singles, fifty cents per pound; if

tram, seventy-five cents per pound; if organzine, one dollar per
pound; and if ungummed, wholly or in part, or if further advanced
y any process of manufacture, in addition to the rates herein provided, fifty cents per pound. Sewing silk, twist, floss, and silk threads
or yarns of any description made from raw silk, not specially provided
for in this section, if in the gum, one dollar per pound; if ungummed,
wholly or in part, or if further advanced by any process of manufacture, one dollar and fifty cents per pound: Provided, That in no
case shall duty be assessed on a less number of yards than is marked
on the skeins, bobbins, cops, spools, or beams.
399. Velvets, chenilles, and other pile fabrics, not specially provided for in this section, cut or uncut, composed wholly or in chief
value of silk, weighing not less than five and three-fourths ounces per
square yard, one dollar and fifty cents per pound; weighing less than
five and three-fourths ounces per square yard, but not less than four
ounces, or if all the filling is not cotton, two dollars and seventy-five
cents per pound; if all the filling is cotton, two dollars per pound; all
the foregoing weighing less than four ounces to the square yard, four
dollars per pound. Plushes, cut or uncut, composed wholly or in
chief value of silk, weighing not less than nine and one-half ounces
per square yard, one dollar per pound; weighing less than nine and
one-half ounces per square yard, two dollars and forty cents per
pound. Measurements to ascertain widths of goods for determining
weight per square yard of the foregoing articles shall not include the
selvedges, but the duty shall be levied upon the total weight of goods,
including the selvedges. The distinction between "plushes" and
"velvets" shall be determined by the length of the pile; those having
pile exceeding one-seventh of one inch in length, to be taken as
"plushes;" those having pile one-seventh of one inch or less in length,
shall be taken as "velvets." The distance from the end of the pile
to the bottom of the first binding pick shall be considered as the length
of the pile. Velvet or plush ribbons, or other pile fabrics not over
twelve inches and not less than three-fourths of one inch in width;
cut or uncut, of which silk is the component material of chief value,
not specially provided for in this section, containing no silk except
that in the pile and selvedges; if black, one dollar and sixty cents per
pound; if other than black, one dollar and seventy-five cents per
pound; if containing silk other than that in the pile and selvedges; if
black, two dollars per pound; if other than black, two dollars and
twenty-five cents per pound; for each one-fourth of one inch or fraction thereof, less than three-fourths of one inch in width, there shall
be paid in addition to the above rates, forty cents per pound. Woven
fabrics in the piece, composed wholly or in chief value of silk, not
specially provided for in this section, weighing not more than onethird of one ounce per square yard, four dollars per pound; weighing
more than one-third of one ounce, but not more than two-thirds of
one ounce per square yard; if in the gum, three dollars per pound;
if ungummed, wholly or in part, three dollars and twenty-five cents
per pound; if further advanced by any process of manufacture or
otherwise, or if dyed or printed in the piece, three dollars and fifty
cents per pound; if weighing more than two-thirds of one ounce but
not more than one ounce per square yard; if in the gum, two dollars
and sixty-five cents per pound; if ungummed, wholly or in part,
three dollars per pound; if further advanced by any process of
manufacture or otherwise, or if dyed or printed in the piece, three
dollars and twenty-five cents per pound; if weighing more than one
ounce but not more than one and one-third ounces per square yard;

SCHEDULE L.

Silk and silkgoodsContinued.
Thrown.

Sewing, etc., from
raw silk.

Proviso.
Minimum.

Velvets, etc.

Plushes.

Distinction.

Ribbon.

Woven fabrics.

SIXTY-FIRST CONGRESS.
SISUL.
Ood
Continued,

ryed in the yan

SEss. I. CH. 6.

1909.

if in the gum, two dollars and fifty cents per pound; if ungummed,
wholly or in part, two dollars and eighty-five cents per pound; if
further advanced by any process of manufacture or otherwise, or if
dyed or printed in the piece, three dollars and ten cents per pound;
if weighing more than one and one-third ounces, but not more than
two and one-half ounces, and if containing not more than twenty per
centum in weight of silk, if in the gum, seventy cents per pound; if
ungummed, wholly or in part, or if further advanced by any process
of manufacture or otherwise, or if dyed or printed in the piece, eightyfive cents per pound; if containing more than twenty per centum, but
not more than thirty per centum in weight of silk; if in the gum,
eighty-five cents per pound; if ungummed, wholly or in part, or if
further advanced by any process of manufacture or otherwise, or if
dyed or printed in the piece, one dollar and ten cents per pound; if
containing more than thirty per centum, but not more than forty per
centum in weight of silk; if m the gum, one dollar and five cents per
pound; if ungummed, wholly or in part, or if further advanced by any
process of manufacture or otherwise, or if dyed or printed in the piece,
one dollar and twenty-five cents per pound; if containing more than
forty per centum, but not more than fifty per centum in weight of silk;
if in the gum, one dollar and twenty-five cents per pound; if ungummed, wholly or in part, or if further advanced by any process of
manufacture or otherwise, or if dyed or printed in the piece, one dollar
and fifty cents per pound; if containing more than fifty per centum
in weight of silk or if wholly of silk; if in the gum, two dollars and
fifty cents per pound; if ungummed, wholly or in part, or if further
advanced by any process of manufacture or otherwise, or if dyed or
printed in the piece, three dollars per pound; if weighing more than
two and one-half ounces, but not more than eight ounces per square
yard, and if containing not more than twenty per centum in weight
of silk; if in the gum, fifty-seven and one-half cents per pound; if
ungummed, wholly or in part, or if further advanced by any process
of manufacture or otherwise, or if dyed or printed in the piece, seventy
cents per pound; if containing more than twenty per centum, but not
more than thirty per centum in weight of silk; if in the gum, seventyfive cents per pound; if ungummed, wholly or in part, or if further
advanced by any process of manufacture or otherwise, or if dyed or
printed in the piece, ninety cents per pound; if containing more than
thirty per centum, but not more than forty per centum in weight of
silk; if in the gum, ninety cents per pound; if ungummed, wholly or in
part, or if further advanced by any process of manufacture or otherwise, or if dyed or printed in the piece, one dollar and ten cents per
pound; if containing more than forty per centum, but not more than
fifty per centum in weight of silk; if m the gum, one dollar and ten
cents per pound; if ungummed, wholly or in part, or if further advanced
by any process of manufacture or otherwise, or if dyed or printed in the
piece, one dollar and thirty cents per pound; if containing more than
fifty per centum in weight of silk, or if wholly of silk; if in the gum, two
dollars and twenty-five cents per pound; if ungummed, wholly or
in part, or if further advanced by any process of manufacture, or
otherwise, or if dyed or printed in the piece, two dollars and seventyfive cents per pound. Woven fabrics in the piece, composed wholly
or of chief value of silk, if dyed in the thread or yam, and the
weight is not increased in dyeing beyond the original weight of
raw silk, if containing less than thirty per centum in silk, one dollar
and twenty-five cents per pound; if containing more than thirty
per centum but not more than forty-five per centum in weight of
silk, one dollar and sixty cents per pound; if containing more than
forty-five per centum in weight of silk, three dollars per pound; if
weight is increased in dyeing beyond the original weight of raw silk;
if weighing more than one-third of one ounce, but not more than

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

59

1909.

one ounce, per square yard; if black (except selvedges), two dollars sClsanEdsUkEods
and twenty-five cents per pound; if other than black, three dollars continued.

per pound; if weighing more than one ounce, but not more than one
and one-third ounces per square yard; if black (except selvedges),
two dollars per pound; if other than black, two dollars and seventyfive cents per pound; if weighing more than one and one-third
but not more than one and two-thirds ounces per square yard; if
black (except selvedges), one dollar and eighty cents per pound; if
other than black, two dollars and fifty cents per pound; if weighing
more than one and two-thirds but not more than two ounces per
square yard; if black (except selvedges), one dollar and sixty-five
cents per pound; if other than black, two dollars and twenty-five
cents per pound; if weighing more than two but not more than
eight ounces per square yard, and if containing not more than thirty
per centum in weight of silk; if black (except selvedges), seventyfive cents per pound; if other than black, ninety cents per pound; if
containing more than thirty per centum but not more than forty-five
per centum in weight of silk; if black (except selvedges), one dollar
and ten cents per pound; if other than black, one dollar and thirty
cents per pound; if containing more than forty-five per centum in
weight of silk, but not more than sixty per centum; if black (except
selvedges), one dollar and forty cents per pound; if other than black,
one dollar and sixty cents per pound; if containing more than sixty
per centum in weight of silk, or if composed wholy of silk, and if
having not more than four hundred and forty single threads to the
inch in the warp; if black (except selvedges), one dollar and fifty
cents per pound; if other than black, two dollars per pound; if
having more than four hundred and forty, but not more than six
hundred single threads to the inch in the warp; if black (except
selvedges), one dollar and sixty-five cents per pound; if other than
black, two dollars and twenty-five cents per pound; if having more
than six hundred, but not more than seven hundred and sixty single
threads to the inch in the warp; if black (except selvedges), one
dollar and eighty cents per pound; if other than black two dollars
and fifty cents per pound; if having more than seven hundred and
sixty, but not more than nine hundred and twenty single threads to
the inch in the warp; if black (except selvedges), two dollars per
pound; if other than black, two dollars and seventy-five cents per
pound; if having more than nine hundred and twenty single threads
to the inch in the warp; if black (except selvedges), two dollars and
twenty-five cents per pound; if other than black, three dollars per
pound; if printed in the warp and weighing not more than one and
one-third ounces per square yard, three dollars and fifty cents per
pound; weighing more than one and one-third but not more than
two ounces per square yard, three dollars and twenty-five cents per
pound; weighing more than two ounces per square yard, two dollars
and seventy-five cents per pound. But in no case shall any goods
made on Jacquard looms or any goods containing more than one
color in the filling, or any of the goods enumerated in this paragraph,
including such as have India rubber as a component material, pay
a less rate of duty than forty-five per centum ad valorem.
400. Handkerchiefs or mufflers composed wholly or in chief value

of silk, finished or unfinished, if cut, not hemmed or hemmed only,
shall pay fifty per centum ad valorem; if such handkerchiefs or
mufflers are hemstitched or imitation hemstitched, or revered, or
have drawn threads, or are embroidered in any manner, whether
with an initial letter, monogram, or otherwise, by hand or machinery,
or are tamboured, appliqu6ed, or having tucking or insertion, sixty
per centum ad valorem.
401. Ribbons, bandings, including hatbands, beltings, bindings,
all of the foregoing not exceeding twelve inches in width, and if with

mundkerchiefs and

Ibbo

et

60

SIXTY-FIRST CONGRESS. SESs. I.

uSalLDdslgooda

rini/um.

arbroidesed

Manufactures

1909.

fast edges, bone casings, braces, cords, cords and tassels, garters,
gorings, suspenders, tubings, and webs and webbings, composed

continued.

Laces,etc.

CH. 6.

wholly or in chief value of silk, and whether composed in any part
of India rubber or otherwise, if not embroidered in any manner, by
hand or machinery, fifty per centum ad valorem.
402. Laces, edgings, msertings, galloons, fiouncings, neck rufflings,
ruchings, braids, fringes, trimmings, ornaments, nets or nettings,
veils or veilings, and articles made wholly or in part of any of the
foregoing, or of chiffons, embroideries and articles embroidered by
hand or machinery, or tamboured or appliqu6ed, clothing ready
made, and articles of wearing apparel of every description, including
knit goods, made up or manufactured in whole or in part by the
tailor, seamstress, or manufacturer; all of the foregoing composed
of silk; or of silk and metal, or of which silk is the component material
of chief value, whether in part of India rubber or otherwise and
braid composed in part of India rubber, not specially provided for
in this section, and silk goods ornamented with beads or spangles,
sixty per centum ad valorem: Provided, That articles composed
wholly or in chief value of any of the materials or goods dutiable
under this paragraph shall pay not less than the rate of duty imposed
upon such materials or goods by this section: Providedfurther,That
etc. tamboured, embroidered, or appliqueed articles or fabrics shall pay
no less rate of duty than that imposed upon the material if not so
tamboured, embroidered, or appliqueed.
not

Woolen mixtures.

weghte
and theads

403. All manufactures of silk, or of which silk is the component
material of chief value, including such as have India rubber as a

component material, not specially provided for in this section, fift

per centum ad valorem: Provide, That all manufactures of silk

enumerated under any paragraph of this schedule, if composed in
any part of wool, shall be classified and assessed for duty as manufactures of wool.

404. In ascertaining the weight of silk under the provisions of this

schedule, either in the threads, yarns, or fabrics, the weight shall be
taken in the condition in which found in the goods, without deductions therefrom for any dye, coloring matter, or other foreign substance or material. The number of single threads to the inch in the
warp provided for in this schedule shall be determined by the number
of spun or reeled singles of which such single or two or more ply
threads are composed.
l
hoArta
k or
405 Yarns, threads, filaments of artificial or imitation silk, or of
hArtilicial silkor
405.
t
ik
artificial or imitation horsehair, by whatever name known, and by
whatever process made, if in the form of singles, forty-five cents per
pound; if in the form of tram, fifty cents per pound; if in the form
Miir;inm.
o
of organzine, sixty cents per pound: Provided, That in no case shall
any yarns, threads, or filaments of artificial or imitation silk or
imitation horsehair, or any yarns, threads, or filaments made from
Ariewaste
of such materials, pay a less rate of duty than thirtyper centum
Ai.
ad valorem; braids, laces, embroideries, galloons, neck rufflings,
ruchings, fringes, trimmings, beltings, cords, tassels, ribbons, or other
articles or fabrics composed wholly or in chief value of yarns, threads
filaments, or fibers of artificial or imitation silk or of artificial or
imitation horsehair, by whatever name known, and by whatever
process made, forty-five cents per pound, and in addition thereto,
sixty per centum ald valorem.
SCHEDULE .

"

Pulp, papers, and
Mechanically
ground pulp.

SCHEDULE M.-PULP, PAPERS, AND BOOKS.

406. Mechanically ground wood pulp, one-twelfth of one cent per
wood pulp shall be admitted free of duty from any country, depen-

Free fromcountries pound, dry weight: Protided, however, That mechanically ground

not restricting

ex-

dency, province, or other subdivision of government (being the

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

61

1909.

product thereof) which does not forbid or restrict in any way the
exportation of (whether by law, order, regulation, contractual

pSCHEDULE

M.a

books-Continued.

relation, or otherwise, directly or indirectly) or impose any export
duty, export license fee, or other export charge of any kind whatsoever, either directly or indirectly (whether in the form of additional
charge or license fee or otherwise) upon printing paper, mechanically
ground wood pulp, or wood for use in the manufacture of wood pulp:
Providedfurther, That if any country, dependency, province, or other tyCountervailing
duif export duty imsubdivision of government, shall impose an export duty or other

posed, etc.

export charge of any kind whatsoever, either directly or indirectly
(whether in the form of additional charge, or license fee, or otherwise)
upon printing paper, mechanically ground wood pulp, or wood for
use in the manufacture of wood pulp, the amount of such export duty
or other export charge shall be added as an additional duty to the
duty herein imposed upon mechanically ground wood pulp when
imported directly or indirectly from such country, dependency,
province, or other subdivision of government. Chemical wood pulp, Chemical
ood
unbleached, one-sixth of one cent per pound, dry weight; bleached, Pu p'
one-fourth of one cent per pound, dry weight: Provided, That if any Countervailing ducountry, dependency, province, or other subdivision of government

posed, etc.

shall impose an export duty, or other export charge of any kind
whatsoever, either directly or indirectly (whether in the form of
additional charge or license fee or otherwise) upon printing paper,
chemical wood pulp, or wood for use in the manufacture of wood pulp,
the amount of such export duty, or other export charge, shall be
added as an additional duty to the duties herein imposed upon
chemical wood pulp when imported directly or indirectly from such
country, dependency, province, or other subdivision of government.
' 407. Sheathing paper and roofing felt, ten per centum ad valorem.

sheathing paper.

408. Filter masse or filter stock, composed wholly or in part of wood

Filter masse, etc.

pulp, wood flour, cotton or other vegetable fiber, one and one-half
cents per pound and fifteen per centum ad valorem.
4Q9. Printing paper (other than paper commercially known as
handmade or machine handmade paper, japan paper, and imitation
japan paper by whatever name known), unsized sized, or glued,
suitable for the printing of books and newspapers, but not for covers
or bindings, not specially provided for in this section, valued at not
above two and one-fourth cents per pound, three-sixteenths of one
cent per pound; valued above two and one-fourth cents and not above
two and one-half cents per pound, three-tenths of one cent per pound;
valued above two and one-half cents per pound and not above four
cents per pound, five-tenths of one cent per pound; valued above four
cents and not above five cents per pound, eight-tenths of one cent per
pound; valued above five cents per pound, fifteen per centum ad
valorem: Provided, however, That if any country, dependency, province, or other subdivision of government shall forbid or restrict

Prinngpaper.

Coutrvailing dutyif export duty im-

in any way the exportation of (whether by law, order, regulation, posed etc.

contractual relation, or otherwise, directly or indirectly) or impose
any export duty, export license fee, or other export charge of any
kind whatsoever (whether in the form of additional charge or license
fee or otherwise) upon printing paper, wood pulp, or wood for use in
the manufacture of wood pulp, there shall be imposed upon printing
paper when imported either directly or indirectly from such country,
dependency, province, or other subdivision of government, an additional duty of one-tenth of one cent per pound when valued at three
cents per pound, or less, and in addition thereto the amount of such
export duty or other export charge imposed by such country, dependency, province, or other subdivision of government, upon printing
paper, wood pulp, or wood for use in the manufacture of wood pulp.
410. Papers commonly known as copying paper, stereotype paper, Copying,
bibulous paper tissue paper, pottery paper, and all papers not spe- type etccally provided for in this section, colored or uncolored, white or

stereo-

62

SIXTY-FIRST CONGRESS.

SEss. I.

CH. 6.

1909.

puSc
Mand printed, weighing not over six pounds to the ream of four hundred
boot-ciued
and eighty
a
sheets, on the basis of twenty by thirty inches, and whether
in reams or any other form, six cents per pound and fifteen per centum
ad valorem; if weighing over six pounds and less than ten pounds
to the ream, and letter copying books, whether wholly or partly
manufactured,five cents per pound and fifteen per centum ad valorem;
crepe paper and filtering paper, five cents per pound and fifteen per
inimum.
centum ad valorem: Provied, That no article composed wholly or
in chief value of one or more of the papers specified in this paragraph
shall pay a less rate of duty than that imposed upon the component
paper of chief value of which such article is made.
Coated rface, etc.
411. Papers with coated surface or surfaces, not specially provided
for in this section, five cents per pound; if wholly or partly covered
with metal or its solutions (except as hereinafter provided), or with
gelatin or flock, or if embossed or printed, five cents per pound and
twenty per centum ad valorem; papers, including wrapping paper,
with the surface decorated or covered with a design, fancy effect,
pattern or character, whether produced in the pulp or otherwise,
but not by lithographic process, four and one-half cents per pound;
if embossed, or wholly or partly covered with metal or its solutions,
or with gelatin or flock, five cents per pound and twenty per centum
eto.
vere.

g e

Parchmest

Bags,

paperh.

etc.

ad valorem: Provided, That paper wholly or partly covered with

metal or its solutions, and weighing less than fifteen pounds per ream
of four hundred and eighty sheets, on a basis of twenty by twentyfive inches, shallpay a duty of five cents per pound and twenty-five
per centum ad valorem; parchment papers, and grease-proof and
imitation parchment papers which have been supercalendered and
rendered transparent, or partially so, by whatever name known, two
cents per pound and ten per centum ad valorem; all other greaseproof and imitation parchment papers, not specially provided for in
this section, by whatever name kown, two cents per pound and ten
per centum ad valorem; bags, envelopes, printed matter other than

lithographic, and all other articles composed wholly or in chief value
of anof f the foregoing papers, not specially provided for in this section, and all boxes of paper or wood covered with any of the forehotogrphc going paper five cents a pound and thirty per centum ad valorem;
to
albumenized or sensitized paper or paper otherwise surface c:ated for
photographic purposes, thirty per centum ad valorem; plain basic
papers for albumenizing, sensitizing, baryta coating, or for photographic or solar printing processes, three cents per pound and ten per
centum ad valorem.

pripntehdpictarelhEly

Labels ad

flaps.

Cigar bands.

412. Pictures, calendars, cards, labels, flaps, cigar bands, placards,

and other articles, composed wholly or in chief value of paper, lithographically printed in whole or in part from stone, metal, or material
other than gelatin (except boxes, views of American scenery or
objects, and music, and illustrations when forming part of a periodical or newspaper, or of bound or unbound books, accompanying
the same, not specially provided for in this section), shall pay duty
at the following rates: Labels and flaps, printed in less than eight
colors (bronze printing to be counted as two colors), but not printed
in whole or in part in metal leaf, twenty cents per pound; cigar bands
of the same number of colors and printings, thirty cents per pound;
labels and flaps printed in eight or more colors, but not printed in
whole or in part in metal leaf, thirty cents per pound; cigar bands of
the same number of colors and printings, forty cents per pound; labels
and flaps, printed in whole or in part in metal leaf, fifty cents per
pound; cigar bands, printed in whole or in part in metal leaf, fifty-five
cents per pound; all labels, flaps, and bands not exceeding ten square
inches cutting size in dimensions, if embossed or die-cut, shall pay
the same rate of duty as hereinbefore provided for cigar bands of the
same number of colors and printings (but no extra duty shall be

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

63

1909.

assessed on labels, flaps, and bands for embossing or die-cutting);
SCHEDULE M.
booklets, seven cents per pound; books of paper or other material books-Continued.
for children's use, not exceeding in weight twenty-four ounces each, Bookletsetc.

six cents per pound; fashion magazines or periodicals, printed in
whole or in part by lithographic process, or decorated by hand, eight
cents per pound; booklets, decorated in whole or in part by hand or
by spraying, whether or not lithographed, fifteen cents per pound;
decalcomanias in ceramic colors, weighing not over one hundred
pounds per thousand sheets on the basis of twenty by thirty inches
in dimensions, seventy cents per pound and fifteen per centum ad
valorem; weighing'over one hundred pounds per thousand sheets on
the basis of twenty by thirty inches in dimensions, twenty-two cents
per pound and fifteen per centum ad valorem; if backed with metal
leaf, sixty-five cents per pound; all other decalcomanias, except toy
decalcomanias, forty cents per pound; all other articles than those
hereinbefore specifically provided for in this paragraph, not exceeding
eight one-thousandths of one inch in thickness, twenty cents per
pound; exceeding eight and not exceeding twenty one-thousandths
of one inch in thickness, and less than thirty-five square inches
cutting size in dimensions, eight and one-half cents per pound;
exceeding thirty-five square inches cutting size in dimensions, eight
cents per pound, and in addition thereto on all of said articles exceeding eight and not exceeding twenty one-thousandths of one inch in
thickness, if either die cut or embossed, one-half of one cent per
pound; if both die cut and embossed, one cent per pound; exceeding
twenty one-thousandths of one inch in thickness, six cents per pound:

Otheratces.

Provided,That in the case of articles hereinbefore specified the thick-

Thickness deter-

Deccomanas.

ness which shall determine the rate of duty to be imposed shall be mined.
that of the thinnest material found in the article, but for the purposes
of this paragraph the thickness of lithographs mounted or pasted
upon paper, cardboard, or other material, shall be the combined
thickness of the lithograph and the foundation on which it is mounted
or pasted.
413. Writing, letter, note, handmade paper and paper commer-

cially known as handmade paper and machine handmade paper,
japan paper and imitation japan paper by whatever name known,
and ledger, bond, record, tablet, typewriter, manifold, and onionskin and imitation onionskin papers calendered or uncalendered,
weighing six and one-fourth pounds or over per ream, three cents
per pound and fifteen per centum ad valorem; but if any such paper
is ruled, bordered, embossed, printed, lined, or decorated in any
manner, other than by lithographic process, it shall pay ten per
centum ad valorem in addition to the foregoing rates: Provided,
That in computing the duty on such paper every one hundred and

Wrting paper.

p.
Ream omputed

eighty thousand square inches shall be taken to be a ream.
414. Paper envelopes not specially provided for in this section,

Envelopes.

415. Jacquard designs on ruled paper, or cut on Jacquard cards,

Cardboard, etc.

folded or flat, if plain; twenty per centum ad valorem; if bordered,
embossed, printed, tinted, decorated, or lined, thirty-five per centum
ad valorem.
and parts of such designs, cardboard and bristol board, thirty-five
per centum ad valorem; press boards or press paper, valued at ten
cents per pound or over, thirty-five per centum ad valorem; paper
hangings with paper back or composed wholly or in chief value of
paper, twenty-five per centum ad valorem; wrapping paper not
specially provided for in this section, thirty-five per centum ad
valorem; paper not specially provided for in this section, thirty per
centum ad valorem: Provided, That paper embossed, or cut, die-cut,
iEbssed,
or stamped into designs or shapes, such as initials, monograms, lace, paper.
borders, bands, strips, or other forms, or cut or shaped for boxes,

etc

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

PscMul
M.p
plain or printed but not lithographed, and not specially provided for
bookPts-contnusd.
in this section, shall be dutiable at thirty-five per centum ad valorem;
Photogelatinpinted articles composed wholly or in chief value of paper printed by the
articles.
photogelatin process and not specially provided for in this Act, three
B

ooks.

UnitedStatesviews,

etc.

cents per pound and twenty-five per centum ad valorem.
416. Books of all kinds, bound or unbound, including blank books,
slate books and pamphlets, engravings, photographs, etchings, maps,
charts, music in books or sheets, and printed matter, all the foregoing wholly or in chief value of paper, and not specially provided
for in this section, twenty-five per centum ad valorem. Views of
any landscape, scene, building, place or locality in the United States,
on cardboard or paper, not thinner than eight one-thousandths of
one inch, by whatever process printed or produced, including those
wholly or in part produced by either lithographic or photogelatin
process (except show cards), occupying thirty-five square inches or
less of surface per view, bound or unbound, or in any other form,
fifteen cents per pound and twenty-five per centum ad valorem;
thinner than eight one-thousandths of one inch, two dollars per

Porisn.
thousand: Provided, That the rate or rates of duty provided in the
oniers nnilvOcetorl tariff Act approved July twenty-fourth, eighteen hundred and ninety909
, p.
seven, shall remain in force until October first, nineteen hundred

and nine, on all views of any landscape, scene, building, place, or
locality, provided for in this paragraph, which shall have, prior to
July first, nineteen hundred and nine, been ordered or contracted to
be delivered to bona fide purchasers in the United States, and the
Secretary of the Treasury shall make proper regulations for the
enforcement of this provision.
417. Photograph, autograph, scrap, post-card, and postage stamp

Albnus

albums, wholly or partly manufactured, thirty-five per centum ad
valorem.
Surface-coated

Playing cards.

Manufactures

not

418. All boxes made wholly or in chief value of paper or papier-

mache, if covered with surface-coated paper, forty-five per centum
ad valorem.
419. Playing cards, in packs not exceeding fifty-four cards and at
a like rate for any number in excess, ten cents per pack and twenty
per centum ad valorem.
420. Manufactures of paper, or of which paper is the component

material of chief value, not specially provided for in this section,

specified.

thirty-five per centum ad valorem.
SCHEDILE N.
Sundries.

Beadsandlpnngle..

SCHEDULE N.--SUNDRIES.

421. Beads and spangles of all kinds, including imitation pearl

beads, not threaded or strung, or strung loosely on thread for facility
in transportation only, thirty-five per centum ad valorem; fabrics,
nets or nettings, laces, embroideries, galloons, wearing apparel, ornaments, trimmings, curtains, fringes, and other articles not specially
provided for in this section, composed wholly or in chief value of
beads or spangles made of glass or paste, gelatin, metal, or other
material, but not in part of wool, sixty per centum ad valorem:
Minimum.

Stnw, et.
c. hat.
fr

Provided, That no article composed wholly or in chief value of beads

or spangles made of glass, paste, gelatin, metal, or other material
shall pay duty at a less rate than is imposed in any paragraph of
this section upon such articles without such beads or spangles.
b)raid,i.
422. Braids, plaits, laces, and willow sheets or squares, composed
wholly or in chief value of straw, chip, grass, palm leaf, willow, osier,

rattan, real horsehair, cuba bark, or manila hemp, suitable for making
or ornamenting hats, bonnets, or hoods, not bleached, dyed, colored,
or stained, fifteen per centum ad valorem; if bleached, dyed, colored,
or stained, twenty per centum ad valorem; hats, bonnets, and hoods
composed wholly or in chief value of straw, chip, grass, palm leaf,

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

65

1909.

willow, osier, rattan, cuba bark, or manila hemp, whether wholly or

s,,sCdfiEDECo'.

partly manufactured, but not trimmed, thirty-five per centum ad
valorem; if trimmed, fifty 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.

423. Brushes, brooms, and feather dusters of all kinds, and hair

Brushes,brooms,etc.

pencils in quills or otherwise, forty per centum ad valorem.
424. Bristles, sorted, bunched, or prepared, seven and one-half
cents per pound.

Bristles

425. Trousers buckles and waistcoat buckles, made wholly or

Buckles.

partly of iron or steel, or parts thereof, valued at not more than fifteen
cents per hundred, five cents per hundred; valued at more than fifteen
cents per hundred and not more than fifty cents per hundred, ten
cents per hundred; valued at more than fifty cents per hundred,
fifteen cents per hundred; and in addition thereto on each and all of
the above buckles or parts of buckles, fifteen per centum ad valorem.
426. Button forms of lastings, mohair or silk cloth, or other manu-

Button forms.

factures of cloth, woven or made in patterns of such size, shape or
form as to be fit for buttons exclusively, and not exceeding three
inches in any one dimension, ten per centum ad valorem.
427. Buttons or parts of buttons and button molds or blanks, Button s finished or unfinished, shall pay duty at the following rates, the linebutton measure being one-fortieth of one inch, namely: Buttons
known commercially as agate buttons, metal trousers buttons
(except steel), and nickel bar buttons, one-twelfth of one cent per line
per gross; buttons of bone, ad steel trousers buttons, one-fourth
of one cent per line per gross; buttons of pearl or shell, one and onehalf cents per line per gross; buttons of horn, vegetable ivory, glass,
or metal, not specially provided for in this section, three-fourths of
one cent per line per gross, and in addition thereto, on all the foregoing articles in this paragraph, fifteen per centum ad valorem; shoe
buttons made of paper, board, papier-mache, pulp or other similar
material, not specially provided for in this section, valued at not
exceeding three cents per gross, one cent per gross; snap fasteners,
or clasps, or parts thereof, by whatever name known, fifty per centum
ad valorem; buttons of metal, embossed with a design, device, pattern, or lettering, forty-five per centum ad valorem; buttons not
specially provided for in this section, and all collar or cuff buttons and
studs composed wholly of bone, mother-of-pearl, or ivory, fifty per
centum ad valorem.
428. Coal, bituminous, and shale, forty-five cents per ton of

Bituminouscoal.

twenty-eight bushels, eighty pounds to the bushel; coal slack or
culm, such as will pass through a half-inch screen, fifteen cents per
ton of twenty-eight bushels, eighty pounds to the bushel: Provided, Provo
That the rate of fifteen cents per ton herein designated for "coal fined.
slack or culm " shall be held to apply to importations of coal slack or
culm produced and screened in the ordinary way, as such, and so
shipped from the mine; coke, twenty per centum ad valorem; corn-

.
a

d

Coke, compositions,

positions used for fuel in which coal or coal dust is the component ma- et
terial of chief value, whether in briquettes or other form, twenty per

centum ad valorem: Providedfurther,That on all coal imported into Drawback. if
the United States, which is afterwards used for fuel on board vessels in foreign trade.

propelled by steam and engaged in trade with foreign countries, or
in trade between the Atlantic and Pacific ports of the United States,
and which are registered under the laws of the United States, a drawback shall be allowed equal to the duty imposed by law upon such
coal, and shall be paid under such regulations as the Secretary of the
Treasury shall prescribe.

used

SIXTY-FIRST CONGRESS.
SCrndruv N.
Sundrics--ont'd.

cork.

Dice, dominoes, etc.

Dolls, etc.

.

Emery, etc.

Fireworks.

Fulminates.
Gunpowder, etc.

Matches.

Percussioncaps,etc.

Feathers, etc.

Frs.

SESs. I.

CH. 6.

1909.

429. Cork bark cut into squares, cubes, or quarters, eight cents
per pound; manufactured corks over three-fourths of an inch in
diameter, measured at larger end, fifteen cents per pound; threefourths of an inch and less in diameter measured at larger end,
twenty-five cents per pound; cork, artificial, or cork substitutes,
manufactured from cork waste or granulated cork, and not otherwise
provided for in this section, six cents per pound; manufactures,
wholly or in chief value of cork, or of cork bark, or of artificial cork
or cork substitutes, granulated or ground cork, not specially provided
for in this section, thirty per centum ad valorem.
430. Dice, dominoes, draughts, chessmen, chess balls, and billiard,
pool, and bagatelle balls, of ivory, bone, or other materials, fifty per
centum ad valorem.
431. Dolls, and parts of dolls, doll heads, toy marbles of whatever

materials composed,' and all other toys, and parts of toys, not
composed of china, porcelain, parian, bisque, earthen or stone ware,
and not specially provided for in this section, thirty-five per centum
ad valorem.
432. Emery grains and emery, manufactured, ground, pulverized,
or refined, one cent per pound; emery wheels, emery files, and
manufactures of which emery or corundum is the component material
of chief value, twenty-five per centum ad valorem; crude artificial
abrasives, ten per centum ad valorem.
433. Firecrackers of all kinds, eight cents per pound; bombs,

rockets, Roman candles, and fireworks of all descriptions, not
specially provided for in this section, twelve cents per pound; the
weight on all the foregoing to include all coverings, wrappings, and
packing material.

434. Fulminates, fulminating powders, and like articles suitable

for miners' use, twenty per centum ad valorem; all other not specially
provided for in this section, thirty per centum ad valorem.
435. Gunpowder, and all explosive substances used for mining,
blasting, artillery, or sporting purposes, when valued at twenty
cents or less per pound, two cents per pound; valued above twenty
cents per pound, four cents per pound.
436. Matches, friction or lucifer, of all descriptions, per gross of
one hundred and forty-four boxes, containing not more than one
hundred matches per box, six cents per gross; when imported
otherwise than in boxes containing not more than one hundred
matches each, three-fourths of one cent per one thousand matches;
wax and fancy matches and tapers, thirty-five per centum ad valorem.
437. Percussion caps, cartridges, and cartridge shells empty, thirty

per centum ad valorem; blasting caps, two dollars and twenty-five
cents per thousand; mining, blasting, or safety fuses of all kinds, not
composed in chief value of cotton, thirty-five per centum ad valorem.
438. Feathers and downs of all kinds, including bird skins or parts
thereof with the feathers on, crude or not dressed, colore(, or
otherwise advanced or manufactured in any manner, not specially
provided for in this section, twenty per centum ad valorem; when
dressed, colored, or otherwise advanced or manufactured in any
manner, including quilts of down and other manufactures of down,
and also dressed and finished birds suitable for millinery ornaments,
and artificial or ornamental feathers, fruits, grains, leaves, flowers,
and stems or parts thereof, of whatever material composed, not
specially provided for in this section, sixty per centum ad valorem;
boas, boutonnieres, wreaths, and all articles not specially provided
for in this section, composed wholly or in chief value of any of the
feathers, flowers, leaves, or other materials or articles herein
mentioned, sixty per centum ad valorem.
439. Furs dressed on the skin, not advanced further than dyeing,
but not repaired, twenty per centum ad valorem; manufactures of

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

67

SCHEDULE N.
furs, further advanced than dressing and dyeing, when prepared for Sundries-Cont'd.
use as material, including plates, linings, and crosses, thirty-five per
centum ad valorem; articles of wearing apparel of every description,
partly or wholly manufactured, composed of or of which fur is the
component material of chief value, fifty per centum ad valorem.
Furs not on the skin, prepared for hatters' use, including fur skins
carroted, twenty per centum ad valorem.
440. Fans of all kinds, except common palm-leaf fans, fifty per Fans.
centum ad valorem.
441. Gun wads of all descriptions, twenty per centum ad valorem. Gun wads.
442. Hair, human, if clean or drawn but not manufactured, twenty Human hair.
per centum ad valorem; manufactures of human hair, or of which
human hair is the component material of chief value, not specially
provided for in this section, thirty-five per centum ad valorem.
Animal-hair plushes,
443. Plushes and woven fabrics (except crinoline cloth and hair etc.
seating) and manufactures thereof, composed of the hair of the camel,
goat, alpaca, or any animal, combined with wool, vegetable fiber, or
silk, shall be classified and dutiable as manufactures of wool.
444. Hair, curled, suitable for beds or mattresses, ten per centum Curled hair.
ad valorem.
445. Haircloth, known as "crinoline" cloth, eight cents per square Haircloth.
yard; haircloth, known as "hair seating," and hair press cloth, twenty
cents per square yard.
446. Hats, bonnets, or hoods, for men's, women's, boys', or chil- Fur hats, etc.
dren's wear, trimmed or untrimmed, including bodies, hoods, plateaux,
forms, or shapes, for hats or bonnets, composed wholly or in chief
value of fur of the rabbit, beaver, or other animals, valued at not
more than four dollars and fifty cents per dozen, one dollar and fifty
cents per dozen; valued at more than four dollars and fifty cents per
dozen and not more than nine dollars per dozen, three dollars per
dozen; valued at more than nine dollars per dozen and not more than
eighteen dollars per dozen, five dollars per dozen; valued at more
than eighteen dollars per dozen, seven dollars per dozen; and in
*addition thereto, on all the foregoing, twenty per centum ad valorem.
447. Indurated fiber ware and manufactures of pulp, not specific- Fiber ware.
ally provided for in this section, printed or unprinted, thirty-five per
centum ad valorem.
448. Chains, pins, collar, cuff, and dress buttons, charms, combs, Jewelry, etc.
millinery and military ornaments, together with all other articles of
every description, finished or partly finished, if set with imitation
precious stones composed of glass or paste (except imitation jet), or
composed wholly or in chief value of silver, German silver, white
metal, brass, or gun metal, whether or not enameled, washed, covered,
plated, or alloyed with gold, silver or nickel, and designed to be worn
on apparel or carried on or about or attached to the person, valued at
twenty cents per dozen pieces, one cent each and in addition thereto
three-fifths of one cent per dozen for each one cent the value exceeds
twenty cents per dozen; all stampings and materials of metal (except
iron or steel), or of metal set with glass or paste, finished or partly finished,suitable foruse inthe manufacture of anyof the foregoing articles
(except chain valued at less than thirty cents per yard other than
nickel or nickel-plated chain), valued at seventy-two cents per gross,
three cents per dozen pieces and in addition thereto one-half of one
cent per gross for each one cent the value exceeds seventy-two cents
per gross; rope, curb, cable, and other fancy patterns of chain, without bar, swivel, snap or ring, composed of rolled gold plate or of silver,
German silver, white metal, or brass, not exceeding one-half of one
inch in diameter, breadth or thickness, valued at thirty cents per
yard, six cents per foot, and in addition thereto three-fifths of one
cent per yard for each one cent the value exceeds thirty cents per yard;
finished or unfinished bags, purses and other articles, or parts thereof,

SIXTY-FIRST CONGRESS.
sCHL oUN.d

earls and

stones.

preciou

e
cddesat
PIo".
Reductia.l
Shoe leather
Boot and ho

Hma

etc.

SE88. I.

CH. 6.

1909.

made in chief value of metal mesh composed of silver, German silver, or
white metal, valued at two dollars per dozen pieces, ten cents per piece

and in addition thereto three-fifths of one cent per dozen pieces for each
one cent the value exceeds two dollars per dozen; all of the foregoing,
whether known as jewelry or otherwise and whether or not denominatively or otherwise provided for in any other paragraph of this Act,
twenty-five per centum ad valorem in addition to the specific rate or
rates of duty herein provided; all articles commonly or commercially
known as jewelry, or parts thereof, finished or unfinished, including
chain, mesh, and mesh bags and purses composed of gold orplatinum,
whether set or not set with diamonds, pearls, cameos, coral, or other
precious or semiprecious stones, or imitations thereof, sixty per centum
ad valorem.
449. Pearls and parts thereof, drilled or undrilled, but not set or
strung, ten per centum ad valorem; diamonds, coral, rubies, cameos,
and other precious stonand nd semi-precious stones, cut but not set,
and suitable for use in the manufacture of jewelry, ten per centum
ad valorem; imitation precious stones, including pearls and parts
thereof, for use in the manufacture of jewelry, doublets, artificial, or
so-called synthetic or reconstructed pearls and parts thereof, rubies,
or other precious stones, twenty per centum ad valorem.
450. Hides of cattle, raw or uncured, whether dry, salted, or pickled,
shall be admitted free of duty: Provided That on and after October
first, nineteen hundred and nine, grain, buff, and split leather shall
pay a duty of seven and one-half per centum ad valorem; that all

boots and shoes, made wholly or in chief value of leather made from
cattle hides and cattle skins of whatever weight, of cattle of the bovine
species, including calfskins, shall pay a duty of ten per centum ad
valorem; that harness, saddles and saddlery, in sets or in parts,

finished or unfinished, composed wholly or in chief value of leather,
shall pay a duty of twenty per centum ad valorem.
Leather.

Supra.
Ihr

451. Band, bend, or belting leather, rough leather, and sole leather,

five per centum ad valorem; dressed upper and all other leather,
calfskins tanned or tanned and dressed, kangaroo, sheep and goat
skins (including lamb and kid skins) dressed and finished, other skins
and bookbinders' calfskins, all the foregoing not specially provided
for in this section, fifteen per centum ad valorem; chamois skin,
twenty per centum ad valorem; skins for morocco, tanned but unfinished, five per centum ad valorem; patent, japanned, varnished, or
enameled leather weighing not over ten pounds per dozen hides or
skins, twenty-seven cents per pound and fifteen per centum ad
valorem; if weighing over ten pounds and not over twenty-five pounds
per dozen, twenty-seven cents per pound and eight per centum ad
valorem; if weighing over twenty-five pounds per dozen, twenty cents
per pound and ten per centum ad valorem; pianoforte leather and
pianoforte-action leather, and glove leather, twenty per centum ad
valorem; leather shoe laces, finished or unfinished, fifty cents per
gross pairs and ten per centum ad valorem; boots and shoes made of
lper, etc.

Leather.

Manufactures.

eather, fifteen per centum ad valorem: Prozided, That leather cut
into shoe uppers or vamps or other forms, suitable for conversion into

manufactured articles, and gauffre leather, shall pay a duty of ten
per centum ad valorem ini addition to the duty imposed by this paragraph on leather of the same character as that from which they are cut.
452. Bags, baskets, belts, satchels, card cases, pocketbooks, jewel
boxes, portfolios, and other boxes and cases, made wholly of or in
chief value of leather, not jewelry, and manufactures of leather, or of
which leather is the component material of chief value, not specially
provided for in this section, forty per centum ad valorem; any of the
foregoing permanently fitted and furnished with traveling, bottle,
drinking, dining or luncheon and similar sets, fifty per centum ad
valorem.

SIXTY-FIRST CONGRESS.

SESs. I. CH. 6.

1909.

69

453. Gloves made wholly or in part of leather, whether wholly or

Sundrite-Cont'd.

partly manufactured, shall pay duty at the following rates, the lengths Gloves.
stated in each case being the extreme length when stretched to their
full extent, namely:
454. Women's or children's "glace" finish, Schmaschen (of sheep Schmaschen.
origin), not over fourteen inches m length, one dollar and twenty-five
cents per dozen pairs; over fourteen inches and not over seventeen
inches in length, two dollars and twenty-five cents per dozen pairs;
over seventeen inches in length, two dollars and seventy-five cents
per dozen pairs; men's "glace" finish, Schmaschen (sheep), three
dollars per dozen pairs.
455. Women's or children's "glace"

finish, lamb or sheep, not

Lamb orsheep.

over fourteen inches in length, two dollars and fifty cents per dozen
pairs; over fourteen and not over seventeen inches in length, three
dollars and fifty cents per dozen pairs; over seventeen inches in
length, four dollars and fifty cents per dozen pairs; men's "glace"
finish, lamb or sheep, four dollars per dozen pairs.
456. Women's or children's "glace" finish, goat, kid, or other
leather than of sheep origin, not over fourteen inches in length,
three dollars per dozen pairs; over fourteen and not over seventeen
inches in length, three dollars and seventy-five cents per dozen
pairs; over seventeen inches in length, four dollars and seventy-five
cents per dozen pairs; men's "glace" finish, kid, goat, or other
leather than of sheep origin, four dollars per dozen pairs.

Goatkid,etc.

457. Women's or children's, of sheep origin, with exterior grain

Exterior ureere-

surface removed, by whatever name known, not over seventeen
inches in length, two dollars and fifty cents per dozen pairs; over
seventeen inches in length, three dollars and fifty cents per dozen
pairs; men's, of sheep origin, with exterior surface removed, by
whatever name known, four dollars per dozen pairs.

sheep.

458. Women's or children's kid, goat, or other leather than of

Kid,goat,etc.

sheep origin, with exterior grain surface removed, by whatever
name known, not over fourteen inches in length, three dollars per
dozen pairs; over fourteen inches and not over seventeen inches in
length, three dollars and seventy-five cents per dozen pairs; over
seventeen inches in length t four dollars and seventy-five cents 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.
459. In addition to the foregoing rates there shall be paid the
following cumulative duties: On all leather gloves, when lined, one

cumulative duties.
pque, and

stithed

dollar per dozen pairs; on all pique or prix seam gloves, forty cents
per dozen pairs; on all gloves stitched or embroidered, with more
than three single strands or cords, forty cents per dozen pairs.
460. Glove tranks, with or without the usual accompanying

Glove tranks.

pieces, shall pay seventy-five per centum of the duty provided for
the gloves in the fabrication of which they are suitable.
461. Harness, saddles, saddlery, in sets or in parts, finished or
unfinished, thirty-five per centum ad valorem.
462. Manufactures of amber, asbestos, bladders, catgut or whip

gut or worm gut, or wax, or of which these substances or any of
them is the component material of chief value, not specially provided for in this section, twenty-five per centum ad valorem; woven
fabrics composed wholly or in chief value of asbestos, forty per
centum ad valorem.

Harnesset.
A

a

Amnber, etc., manu

463. Manufactures of bone, chip, grass, horn, quills, india rubber, Bone,
palm leaf, straw, weeds, or whalebone, or of which these substances tnrea

or any of them is the component material of chief value, not specially

chip,

gra,

provided for in this section, thirty-five per centum ad valorem; but GraI and strar,
the terms "grass" and "straw" shall be understood to mean these resticted
88740 0-vOL

36, pr 1-11--7

70
scmDiSo

SIXTY-FIRST CONGRESS.
N.

SEss. I.

Ci. 6.

1909.

substances in their natural form and structure, and not the sepa-

rated fiber thereof; sponges made of rubber, forty per centum ad
valorem; combs, composed wholly of horn, or composed of horn and
metal, fifty per centum ad valorem.
outPecha.iorr'

464. Manufactures of gutta-percha, ivory, vegetable ivory, motherof-pearl and shell, plaster of Paris, papier-mache, and vulcanized

india rubber known as "hard rubber, or of which these substances
or any of them is the component material of chief value, not specially
provided for in this section, and shells engraved, cut, ornamented, or
otherwise manufactured, thirty-five per centum ad valorem.
Mas.
465. Masks, composed of paper or pulp, thirty-five per centum ad
valorem.
Ccoanflber mtting,
466. Matting made of cocoa fiber or rattan, six cents per square
yeard; mats made of cocoa fiber or rattan, four cents per square foot.
m Musical
ea
ts.

iastru-

Phonographs, etc.

violin roin.
pintings,etc.
Sculptures and

paintng defined.

Peat mos.
Pencils.

467. Musical instruments or parts thereof, pianoforte actions and

parts thereof, strings for musical instruments, not otherwise enumerated in this section, cases for musical instruments, pitch pipes,
tuning forks, tuning hammers, and metronomes; strings for musical
instruments, composed wholly or in part of steel or other metal, all
the foregoing, forty-five per centum ad valorem.
468. Phonographs, gramophones graphophones, and similar articles, or parts thereof, forty-ive per centum ad valorem.
469. Violin rosin, in boxes or cases or otherwise, twenty per centum

ad valorem.
470. Paintings in oil or water colors pastels, pen and ink drawings,
andd sculptures, not specially provided for in this section, fifteen per

centum ad valorem; but the term "sculptures" as used in this Act
shall be understood to include only such as are cut, carved, or otherwis wrought by hand from a solid block or mass of marble, stone, or
alabaster, or from metal, and as are the professional production of a
sculptor only, and the term "painting" as used in this Act shall be
understood not to include such as are made wholly or in part by
stenciling or other mechanical process.
471. Peat moss, one dollar per ton.
472. Pencils of paper or wood, or other material not metal, filled

with lead or other material, and pencils of lead, forty-five cents per
gross and twenty-five per centum ad valorem; slate pencils, covered
with wood, thirty-five per centum ad valorem; all other slate pencils,
three cents per one hundred.
Pencil leads.
473. Pencil leads not in wood, or other material, black, threefourths of one cent per ounce; colored, one and one-fourth cents per
ounce; copying, two cents per ounce.
Photographic
474. Photographic dry plates or films, not otherwise specially proplates, etc.
pro
Moving-pictureneg- vided for in this section, twenty-five per centum ad valorem. Photoatives.
graphic film negatives, imported in any form, for use in any way in
connection with moving-picture exhibits, or for making or reproducing
pictures for such exhibits, and moving-picture films not developed
Positives.
or exposed, twenty-five per centum ad valorem. Photographic film
positives, imported in any form, for use in any way in connection
with moving-picture exhibits, including herein all moving, motion,
moto-photography or cinematography film pictures, prints, positives
or duplicates of every kind and nature, and of whatever substance
made, one and one-half cents per linear or running foot.
Pipes and smokers
475. Pipes and smokers' articles: Common tobacco pipes and pipe
bowls made wholly of clay, valued at not more than forty cents per
gross, fifteen cents per gross; other tobacco pipes and pipe bowls of
clay, fifty cents per gross and twenty-five per centum ad valorem;
other
and pipebowls
pipes
of whatever material composed, and all
smokers articles whatsoever, not specially provided for in this
section, including cigigarette
b
book
ook covers,
cigarettepouches for

SIXTY-FIRST CONGRESS.

SEss. I.

CH. 6.

1909.

71

smoking or chewing tobacco, and cigarette paper in all forms, sixty

SundrEDULE N.

per centum ad valorem.
476. Plows, tooth and disk harrows, harvesters, reapers, agri- Agricultural implecultural drills and planters, mowers, horserakes, cultivators, threshing
machines, and cotton gins, fifteen per centum ad valorem: Provided, oPrl-i.
Admitted free from
That any of the foregoing, when imported from any country, depend-I country
imposing no
ency, province, or colony which imposes no tax or duty on like dutyonsame.
articles imported from the United States, shall be imported free of
duty.
477. Plush, black, known commercially as hatters' plush, com- Hatters'plush.
posed of silk, or of silk and cotton, such as is used exclusively for
making men's hats, ten per centum ad valorem.
478. Umbrellas, parasols, and sunshades covered with material

Umbrellas, etc.

other than paper or lace, fifty per centum ad valorem. Sticks for
umbrellas, parasols, or sunshades, and walking canes, finished or
unfinished, forty per centum ad valorem.
479. Waste, not specially provided for in this section, ten per w a ste.
centum ad valorem.
480. That there shall be levied, collected, and paid on the impor- tinenumerated rtation of all raw or unmanufactured articles, not enumerated or

Unmanufactured.

FREE LIST.

Free List.

provided for in this section, a duty of ten per centum ad valorem
and on all articles manufactured, in whole or in part, not provided Manufactured.
for in this section, a duty of twenty per centum ad valorem.
481. That each and every imported article, not enumerated in this atsd11 to enumersection, which is similar, either in material, quality, texture, or the use
to which it may be applied, to any article enumerated in this section
as 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 Resembling two or
equally resembles two or more enumerated articles on which different more.
rates of 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
twor more maarticles not enumerated, manufactured of two or more materials, the
duty shall be assessed at the highest rate at which the same would be
chargeable if composed wholly of the component material thereof of
chief value; and the words "component material of chief value," r^CofPieentvalue
wherever used in this section, shall be held to mean that component defined.
material which shall exceed in value any other single component
material of the article; and the value of each component material
shall be determined by the ascertained value of such material in its
condition as found in the article. If two or more rates of duty shall caibest rate appli
be applicable to any imported article, it shall pay duty at the highest
of such rates.
That on and after the day following the passage of this Act, except

frtomdu.

exempt

as otherwise specially provided for in this Act, the articles mentioned R -. . sec. 25.
in the following paragraphs shall, when imported into the United
30 P 1
States or into any of its possessions (except the Philippine Islands
and the islands of Guam and Tutuila), be exempt from duty:
482. Acids: Arsenic or arsenious, benzolc, carbolic, fluoric, hydro- Acids
chloric or muriatic, nitric, phosphoric, phthalic, picric or nitropicric,
prussic, silicic, and valerianic.
483. Aconite.
484. Acorns, raw, driedor undried, but unground.
485. Agates, unmanufactured.
486. Albumen, not specially provided for in this section.
487. Alizarin, natural or artificial, and dyes derived from alizarin
or from anthracin.

72
Frm

SIXTY-FIRST CONGRESS.
IM-c0fTd.

SESS. I.

CH. 6.

1909.

488. Amber, and amberoid unmanufactured, or crude gum, gum

and gum Copal.
Ambergris.
Ammonia sulphate of.
Aniline salts.
492. Any animal imported by a citizen of the United States specially
for breeding.l
for breeding urposes shall be admitted free, whether intended to be
reoveo*. so used by the importer himself, or for sale for such purpose: Provided, That no such animal shall be admitted free unless pure bred of
Bes lrequird
a recognized breed, and duly registered in the book of record estabed further, That certificate of such
lished for that breed: Anld m
certufctefet-.
record and of the pedigree of such animal shall be produced and submitted to the customs officer, duly authenticated by the proper custodian of such book of record, together with the affidavit of the
owner, agent, or importer that such animal is the identical animal described in said certificate of record and pedigree: And providedfurDetermination of ther, That the Secretary of Agriculture shall determine and certify to
the Secretary of the Treasury what are recognized breeds and pure
re
ied beeds
bred animals under the provisions of this paragraph. The Secretary
of the Treasury may prescribe such additional regulations as may be
boAnima crossing required for the strict enforcement of this provision. Cattle, horses,
sheep, or other domestic animals straying across the boundary line
into any foreign country, or driven across such boundary line by the
owner for temporary pasturage purposes only, together with their
offspring, may be brought back to the United States within six months
free of duty, under regulations to be prescribed by the Secretary of
Kauri,
489.
490.
491.

adyimported.

the Treasury: And provided further, That the provisions of this Act

shall apply to all such animals as have been imported and are in
quarantine, or otherwise in the custody of customs or other officers
of the United States, at the date of the passage of this Act.
Animo s for exhibi, t

493. Animals brought into the United States temporarily for a

period not exceeding six months, for the purpose of breeding, exhi-

bition or competition for prizes offered by any agricultural, polo, or
racing association; but a bond shall be given in accordance with reguetc., of im-lations prescribed by the Secretary of the Treasury; also teams of
animals, including their 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
wld animas.

rticle returned.

Proof ofidentity.

Treasury may prescribe; and wild animals intended for exhibition in

zoological collections for scientific and educational purposes, and not
for sale or profit.
494. Annatto, roucou, rocoa, or orleans, and all extracts of.
495. Apatite.
496. Arrowroot in its natural state and not manufactured.
497. Arsenic and sulphide of arsenic, or orpiment.
498. Arseniate of aniline.
499. Articles in a crude state used in dyeing or tanning not specially
provided for in this section.
500. Articles the growth, produce, or manufacture of the United
States, not including animals, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means; casks, barrels,
carboys, bags, and other containers or coverings of American manufacture exported filled with American products, or exported empty
and returned filled with foreign products, including shooks and staves
when returned as barrels or boxes; also quicksilver flasks or bottles,
iron or steel drums used for the shipment of acids, of either domestic
or foreign manufacture, which shall have been actually exported
from the United States; but proof of the identity of such articles

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

73

1909.

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 internalrevenue tax at the time of exportation, such tax shall be proved to
have been paid before exportation and not refunded; photographic
dry plates or films of American manufacture (except moving-picture films), exposed abroad, whether developed or not, and films
from moving-picture machines, light struck or otherwise damaged,
or worn out, so as to be unsuitable for any other purpose than the
recovery of the constituent materials, provided the basic films are of
American manufacture, but proof of the identity of such articles
shall be made under general regulations to be prescribed by the
Secretary of the Treasury: Provided, That this paragraph shall not
apply to any article upon which an allowance of drawback 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 proidedfurther, That when manufactured tobacco which has been exported without payment of internal-revenue
tax shall be reimported 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.
501. Asbestos, unmanufactured.
502. Ashes, wood and lye of, and beet-root ashes.
503. Asafetida.
504. Balm of Gilead.
505. Barks, cinchona or other from which quinine may be extracted.
506. Beeswax.
507. Binding twine: All binding twine manufactured from New
Zealand hemp, manila, istle or Tampico fiber, sisal grass, or sunn, or
a mixture of any two or more of them, of single pry and measuring
not exceeding six hundred feet to the pound: Prved,
That articles
mentioned in this paragraph, if imported from a country which lays
an import duty on like articles imported from the United States,
shall be subject to a duty of one-half of one cent per pound.
508. Bells, broken, and bell metal broken and fit only to be remanufactured.
509. Birds, stuffed, not suitable for millinery ornaments.
510. Birds and land and water fowls.
511. Bismuth.
512. Bladders, and all integuments, tendons and intestines of
animals and fish sounds, crude, dried or salted for preservation only,
and unmanufactured, not specially provided for in this section.
513. Blood, dried, not specially provided for in this section.
514. Bolting cloths composed of silk, imported expressly for
milling purposes, and so permanently marked as not to be available
for any other use.
515. 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.
516. 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.
517. Books, maps, music, engravings, photographs, etchings,
bound or unbound, and charts, which shall have been printed more
than twenty years at the date of importation, and all hydrographic
charts, and publications issued for their subscribers or exchanges by
scientific and literary associations or academies, or publications of

FREE LIsT-Cont'd.

Photographic films.

Provisos.
Exceptions.

Tobacco, to be taxed.

Binding twine.

Proviso.
Exception.

Books, etc.

SIXTY-FIRST CONGRESS.

SEss. I.

CH. 6.

1909.

individuals for gratuitous private circulation, and public documents
issued by foreign governments.
518. Books and pamphlets printed chiefly in languages other than
English; also books and music, in raised print, used exclusively by the
blind.
519. Books, maps, music, photographs, etchings, lithographic
prints, and charts, specially imported, not more than two copies in any
one invoice, in good faith, for the use and by order of any society or
institution incorporated or established solely for religious, philosophical, educational, scientific, or literary purposes, or for the encouragement of the fine arts, or for the use and by order of any college, academy, school, or seminary of learning in the United States,
or any state or public library, and not for sale, subject to such regulations as the Secretary of the Treasury shall prescribe.
etHou.hold efects
520. Books, libraries, usual and reasonable furniture, and similar
household effects of persons or families from foreign countries, all the
foregoing if actually used abroad by them not less than one year, and
not intended for any other person or persons, nor for sale.
521. Brass, old brass, clippings from brass or Dutch metal, all the
foregoing, fit only for remanufacture.
522. Brazilian pebble, unwrought or unmianufactured.
523. Bristles, crude, not sorted, bunched, or prepared.
524. Bullion, gold or silver.
525. Burgundy pitch.
526. Cadmium.
527. Camphor, crude, natural.
528. Castor or castoreum.
529. Catgut, whip gut, or worm gut, unmanufactured.
530. Cenum, cerite, or cerium ore.
531. Chalk, crude, not ground, bolted, precipitated, or otherwise
manufactured.
532. Chromate of iron or chromic ore.
533. Civet, crude.'
534. Clay: Common blue clay and Gross-Almerode glass-pot clay,
in cases or casks suitable for the manufacture of crucibles and glass
melting pots or tank blocks.
Co
535. Coal, anthracite, and coal stores of American vessels, but none
shall be unloaded.
o-tar
products.
536. Coal tar, crude, pitch of coal tar, and products of coal tar
known as dead or creosote oil, benzol, toluol, naphthalin, xylol,
phenol, cresol, toluidine, xylidin, cumidin, binitrotofuol, binitrobenzol, benzidin, tolidin, dianisidin, naphtol, naphtylamin, diphenylamin,
benzaldehyde, benzyl chloride, resorcin, nitro-benzol, and nitrotoluol, naphtylaminsulfoacids and their sodium or potassium salts,
naphtolsulfoacids and their sodium or potassium salts, amidonaphtolsulfoacids and their sodium or potassium salts, amidosalicylic
acid, binitrochlorbenzol, diamidostilbendisulfoacid, metanilic acid,
paranitranilin, dimethylanilin; all the foregoing not medicinal and
not colors or dyes.
537. Cobalt and cobalt ore.
538. Cocculus indicus.
539. Cochineal.
540. Cocoa, or cacao, crude, and fiber, leaves, and shells of.
541. Coffee.
542. Coins of gold, silver, copper, or other metal.
543. Coir, and coir yarn.
Coper.
544. Copper ore; regulus of, and black or coarse copper, and copper cement; old copper, fit only for remanufacture, cippings from
new copper, and copper in plates, bars, ingots, or pigs, not manufactured or specially provided for in this section.
FA.LMr-ont'd

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

545. Composition metal of which copper is the component material

FREELITsT-Cont'd.

of chief value, not specially provided for in this section.
546. Coral, marine, uncut, and unmanufactured.
547. Cork wood, or cork bark, unmanufactured.
548. Cotton, and cotton waste or flocks.
549. Cryolite, or kryolith.
550. Cudbear.
551. Curling stones, or quoits, and curling-stone handles.
552. Curry, and curry powder.
553. Cuttlefish bone.
554. Dandelion roots, raw, dried, or undried, but unground.
555. Diamonds and other precious stones, rough or uncut, and not
advanced in condition or vafue from their natural state by cleaving,
splitting, cutting, or other process, including glaziers' and engravers'
diamonds not set.
556. Miners' diamonds, whether in their natural form or broken,
and bort; any of the foregoing not set, and diamond dust.
557. Divi-divi.
558. Dragon's blood.

Precious stones.

n
Crudedrug

559. Drugs, such as barks, beans, berries, balsams, buds, bulbs,

bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects,
grains, gums, gum resin, herbs, leaves, lichens,'mosses, nuts, nutgalls,
roots, stems, spices, vegetables, seeds (aromatic, not garden seeds),
seeds of morbid growth, weeds, and woods used expressly for dyeing
or tanning; any of the foregoing which are natural and uncompounded drugs and not edible and not specially provided for in this
section, and are in a crude state, not advanced in value or condition
by any-process or treatment whatever beyond that essential to the
proper packing of the drugs and the prevention of decay or deterioration pending manufacture: Provided, That no article containing rovmo.
alcohol, or in the preparation of which alcohol is used, shall be Alcoolexeluded
admitted free of duty under this paragraph.
560. Eggs of birds, fish, and insects (except fish roe preserved for Ro.
food purposes): Provided, however, That the importation of eggs of Prohibition.
game birds or eggs of birds not used for food, except specimens for
scientific collections, is prohibited: Providedfurther,That the impor- ExcepUon.
tation of eggs of game birds for purposes of propagation is hereby
authorized, under rules and regulations to be prescribed by the
Secretary of the Treasury.
561. Emery ore and corundum.
562. Ergot.
563. Fans, common palm-leaf plain and not ornamented or decorated in any manner, and palm leaf in its natural state, not colored,
dyed, or otherwise advanced or manufactured.
564. Felt, adhesive, for sheathing vessels.
565. Fence posts of wood.
566. Fibrin, in all forms.
567. Fish, fresh, frozen, or packed in ice, caught in the Great

Lakes or other fresh waters by citizens of the United States, and all
other fish, the products of American fisheries.
568. Fish skms.
569. Flint, flints, and flint stones, unground.
570. Fossils.
571. Fruits or berries, green, ripe, or dried, and fruits in brine,
not specially provided for in this section.
572. Fruit plants, tropical and semitropical, for the purpose of
propagation or cultivation.
573; Furs, undressed.
574. Fur skin of all kinds not dressed in any manner and not specially provided for in this section.
575. Gambier.

rh

of American

e

fi

Frita

F
PI

SIXTY-FIRST CONGRESS.
Fry

LeS--Contd.

Glass disk.

Polisi

owed.

Crude textilefibers.

CH. 6.

1909.

576. Glass enamel, white, for watch and clock dials.

577. Glass plates or disks, rough-cut or unwrought, for use in the
manufacture of optical instruments, spectacles, and eyeglasses, and
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.
578. Grasses and fibers: Istle or Tampico fiber, jute, jute butts,
manila, sisal grass, sunn, and all other textile grasses or fibrous vegetable substances, not dressed or manufactured in any manner, and
not specially provided for in this section.
579. Gold beaters' molds and gold beaters' skins.
580. Grease, fats, vegetable tallow, and oils (excepting fish oils),
such as are commonly used in soap making or in wire drawing, or
for stuffing or dressing leather, and which are fit only for such uses,
and not specially provided for in this section.
581. Guano, manures, and all substances used only for manure,

Feriizer.

AnirlIbir,

ete.

India rubber.

Irdium, etc.

Ivory.

Life-saving

SEss. I.

appara-

including basic slag, ground or unground, and calcium cyanamid or
lime nitrogen.
582. Gutta-percha, crude.
583. Hair of horse, cattle, and other animals, cleaned or uncleaned,
drawn or undrawn, but unmanufactured, not specially provided for in
this section; and human hair, raw, uncleaned, and not drawn.
584. Hide cuttings, raw, with or without hair, and all other glue
stock.
585. Hide rope.
586. Hones and whetstones.
587. Hoofs, unmanufactured.
588. Hop roots for cultivation.
589. Horns and parts of, including horn strips and tips, unmanufactured.
590. Ice.
591. India rubber, crude, and milk of, and scrap or refuse India rub-

ber, fit
592.
593.
594.

only for remanufacture, and which has been worn out by use.
Indigo.
Iodine, crude.
Ipecac.

595. Iridium, osmium, palladium, rhodium, and ruthenium and

native combinations thereof with one another or with platinum.
596. Ivory tusks in their natural state or cut vertically across the
grain only, with the bark left intact, and vegetable ivory in its natural
state.
597. Jalap.
598. Jet, unmanufactured.
599. Joss stick, or Joss light.
600. Junk, old.
601. Kelp.
602. Kieserite.
603. Kindling wood.
604. Kyanite, or cyanite, and kainite.
605. Lac dye, crude, seed, button, stick, and shell.
606. Lac spirits.
607. Lactarene, or casein.
608. Lava, unmanufactured.
609. Leeches.
610. Lemon juice, lime juice, and sour orange juice, all the foregoing
containing not more than two per centum of alcohol.
611. Licorice root, unground.
612. Lifeboats and life-saving

apparatus specially imported by

societies incorporated or estab Ti shed to encourage the saving of
human life.
613. Lime, citrate of.

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

614. Lithographic stones, not engraved.
615. Litmus, prepared or not prepared.
616. Loadstones.
617. Madder and munjeet, or Indian madder, ground or prepared,
and all extracts of.
618. Magnesite, crude or calcined, not purified.
619. Manganese, oxide and ore of.
620. Manna.
621. Manuscripts.
622. Marrow, crude.
623. Marshmallow or althea root, leaves or flowers, natural or
unmanufactured.
624. Medals of gold, silver, or copper, and other metallic articles
actually bestowed as trophies or prizes, and received and accepted
as honorary distinctions.
625. Meerschaum, crude or unmanufactured.

77
FREE LsT-Cont'd.

626. Minerals, crude, or not advanced in value or condition by

Crudeminerals.

628. Miners' rescue appliances, designed for emergency use in

Miners' rescue ap-

refining or grinding, or by other process of manufacture, not specially
provided for in this section.
627. Mineral salts obtained by evaporation from mineral waters,
when accompanied by a duly authenticated certificate and satisfactory proof, showing that they are in no way artificially prepared,
and are only the product of a designated mineral spring.

mines where artificial breathing is necessary in the presence of poison- pne
ous gases, to aid in the saving of human life, and miners' safety
lamps.
629. Models of inventions and of other improvements in the arts,
to be used exclusively as models and incapable of any other use.
630. Moss, seaweeds, and vegetable substances, crude or unmanufactured, not otherwise specially provided for in this section.
631. Musk, crude, in natural pods.
632. Myrobolans.

633. Needles, hand sewing and darning.

Needled

634. Newspapers and periodicals; but the term "periodicals" as

Periodical.

herein used shall be understood to embrace only unbound or papercovered publications issued within six months of the time of entry,
devoted to current literature of the day, or containing current literature as a predominant feature, and issued regularly at stated periods,
as weekly, monthly, or quarterly, and bearing the date of issue.
635. Nuts: Brazil nuts, cream nuts, marrons crude, palm nuts and Nut'
palm-nut kernels; cocoanuts in the shell and broken cocoanut meat
or copra, not shredded, desiccated, or prepared in any manner.
636. Nux vomica.
637. Oakum.
638. Oil cake.
639. Oils: Almond, amber, crude and rectified ambergris, anise or oils
anise seed, aniline, aspic or spike lavender, bergamot, cajeput, caraway, cassia, cinnamon, cedrat, chamomile, citronella or lemon grass,
civet, cocoanut (not refined and deodorized), cotton-seed, croton,
fennel, ichthyol, jasmine or jasimine, juglandium, juniper, lavender,
lemon, limes, mace, neroli or orange flower, enfleurage grease, liquid
and solid primal flower essences not compounded, nut oil or oil of nuts,
soya-bean, olive oil rendered unfit for use as food or for any but
mechanical or manufacturing purposes, by such means as shall be
satisfactory to the Secretary of the Treasury and under regulations to
be prescribed by him; attar of roses, palm, palm kernel, 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;

SIXTY-FIRST CONGRESS.
FP

SESs. I.

CH. 6.

1909.

Lrm-C'onfd. petroleum, crude or refined, including kerosene, benzine, naphtha,

gasoline, and similar oils produced from petroleum.
640. Oleo stearin.
641. Orange and lemon peel, not preserved, candied, or dried.
642. Orchil, or orchil liquid.
643. Ores of gold, silver, or nickel, and nickel matte; sweepings of
gold and silver.
644. Paper stock, crude, of every description, including all grasses,

Paper stock.

fibers, rags (other than wool), waste, including jute waste, shavings,
clippings, old paper, rope ends, waste rope, and waste bagging, and
all other waste not specially provided for m this section, including old
gunny cloth and old gunny bags, used chiefly for papermaking.
645. Paraffin.
646. Parchment and vellum.
647. Pearl, mother of, and shells, not sawed, cut, polished, or otherwise manufactured, or advanced in value from the natural state.
648. Personal effects, not merchandise, of citizens of the United
States dying in foreign countries.
649. Pewter and britannia metal, old, and fit only to be
remanufactured.
Apparatusfor

cien-

MuC
socetie etc.

Plant, etc.,
Government.

for the

Platinum.

Potash.

Professional books,

650. Philosophical and scientific apparatus, utensils, instruments,
and preparations, including bottles and boxes containing the same,

specially imported in good faith for the use and by order of any
society or institution incorporated or established solely for religious,
philosophical, educational, scientific, or literary purposes, or for the
encouragement of the fine arts, or for the use and by order of any
college, academy, school, or seminary of learning in the United.States, or any state or public library, and not for sale, subject to such
regulations as the Secretary of the Treasury shall prescribe.
651. Phosphates, crude.
652. Plants, trees, shrubs, roots, seed cane, and seeds, imported

by the Department of Agriculture or the United States Botanic
Garden.
653. Platinum, unmanufactured or in ingots, bars, plates, sheets,
wire, sponge, or scrap, and vases, retorts, and other apparatus,
vessels, and parts thereof, composed of platinum, for chemical uses.
654. Plumbago.
655. Potash, crude, or "black salts;" carbonate of potash, crude
or refined; hydrate of, or caustic potash, not including refined in
sticks or rolls; nitrate of potash or saltpeter, crude; sulphate of
potash, crude or refined, and muriate of potash.
656. Professional books, implements, instruments, and tools of

trade, occupation, or employment, in the actual possession at the
time of arrival, of persons emigrating to 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, or for sale, nor shall it be construed to
Theatrical property, include theatrical scenery, properties, and apparel; but such articles
temporarily
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
Bond.
as the Secretary of the Treasury may 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
iiing
term, 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 case application shall be made therefor.
657. Pulu.
Cinchona.
658. Quinia, sulphate of, and all alkaloids or salts of cinchona bark.
659. Radium.
etc., of immigrants

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

660. Rags, not otherwise specially provided for in this section.
661. Statuary and casts of sculpture for use as models or for art

FREE LIST-Cont'd.

la, etc.

educational purposes only; regalia and gems, where specially imported in good faith for the use and by order of any society incorporated or established solely for religious, philosophical, educational,
scientific, or literary purposes, or for the encouragement of the fine
arts, or for the use and by order of any college, academy, school,
seminary of learning, orphan asylum. or public hospital in the United
States, or any State or public library, and not for sale, subject to
such regulations as the Secretary of the Treasury shall prescribe;
g
but the term "regalia" as herein used shall be held to embrace only strRe^1i&"
consuch 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.
662. Rennets, raw or prepared.
663. Saffron and safflower, and extract of, and saffron cake.
664. Sago, crude, and sago flour.
665. Salicin.
666. Salep, or salop.
667. Sausages, bologna.
668. Seeds: Anise, canary, caraway, cardamom, cauliflower, cori- seed
ander, cotton, cummin, fennel, fenugreek, hemp, hoarhound, mangelwurzel, mustard, rape, Saint John's bread or bean, sugar beet, sorghum or sugar cane for seed; bulbs and bulbous roots, not edible and
not otherwise provided for in this section; all flower and grass seeds;
evergreen seedlings; all the foregoing not specially provided for in
this section.
669. Sheep dip.
670. Shotgun barrels, in single tubes, forged, rough bored.
671. Shrimps and other shellfish.
672. Silk, raw in skeins reeled from the cocoon, or rereeled, but sa
not wound, doubled, twisted, or advanced in manufacture in any way.
673. Silk cocoons and silk waste.
674. Silkworm eggs.
675. Skeletons and other preparations of anatomy.
676. Skins of all kinds, raw (except sheepskins with the wool on), sukiand hdea
and hides not specially provided for in this section.
677. Soda, nitrate of, or cubic nitrate.
678. Specimens of natural history, botany, and mineralogy, when
imported for scientific public collections, andnot for sale.
679. Spices: Cassia, cassia vera, and cassia buds; cinnamon and spice
chips of; cloves and clove stems; mace; nutmegs; pepper, black or
white, and pimento; all the foregoing when unground; ginger root,
unground and not preserved or candied.
680. Spunk.
681. Spurs and stilts used in the manufacture of earthen, porcelain,
and stone ware.
682. Stamps; foreign postage or revenue stamps, canceled or
uncanceled, and foreign government stamped post cards bearing no
other printing than the official imprint thereon.
683. Stone and sand: Burrstone in blocks, rough or unmanu- st ne nd sa
factured; cliff stone, unmanufactured; rotten stone, tripoli, and sand,
crude or manufactured, not otherwise provided for in this section.
684. Storax, or styrax.
685. Strontia, oxide of, and protoxide of strontian, and strontianite, or mineral carbonate of strontia.
686. Sulphur, lac or precipitated, and sulphur or brimstone, crude Slphur.
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 in this section.

SIXTY-FIRST CONGRESS.
PBM Lmr-Contd.
ulphurie acid.

Powo.
Retaliatory

.

Tea.o

Irure tea.
o 29 p

Tno.

SEss. I.

CH. 6.

1909.

687. Sulphuric acid which at the temperature of sixty degrees

Fahrenheit does not exceed the specific gravity of one and three
hundred and eighty one-thousandths, for use in manufacturing
superphosphate of lime or artificial manures of any kind, or for any
agricultural purposes: Provided, That upon all sulphuric acid imported from any country, whether independent or a dependency,

which imposes a duty upon sulphuric acid imported into such country
from the tnited States, there shall be levied and collected a duty of
one-fourth of one cent per pound.
688. Tamarinds.
689. Tapioca, tapioca flour, cassava or cassady.
690. Tar and pitch of wood.
691. Tea and tea plants: Provided, That nothing herein contained
shall be construed to repeal or impair the provisions of an Act entitled "An Act to prevent the importation of impure and unwholesome tea," approved March second, eighteen hundred and ninetyseven, and any Act amendatory thereof.
692. Teeth, natural, or unmanufactured.
693. Terra alba, not made from gypsum or plaster rock.
694. Terra japonica.
695. Tin ore, cassiterite or black oxide of tin, and tin in bars,

Duty imposed when blocks, pigs, or grain or granulated: Provided, That there shall be
tosayear. imposed and paid upon cassiterite, or black oxide of tin, and upon

ntcivhel

bar, block, pig tin and grain or granulated, a duty of four cents per
pound when it is made to appear to the satisfaction of the President
of the United States that the mines of the United States are producing
one thousand five hundred tons of cassiterite and bar, block, and
pig tin per year. The President shall makecknown this fact by proclamation, and thereafter said duties shall go into effect.
696. Tobacco stems.
697. Tonquin, tonqua, or tonka beans.
698. Turmeric.

699.
700.
701.
702.
703.
704.
705.
706.
707.
708.
Wearing
ipnr apparel
ing.

ProestretuRing.

Turpentine, Venice.
Turpentine, spirits of.
Turtles.
Types, old, and fit only to be remanufactured.
Uranium, oxide and salts of.
Vaccine virus.
Valonia.
Verdigris, or subacetate of copper.
Wax, vegetable or mineral.
Wafers, unleavened or not edible.

709 Wearticles
709.
of personal adornment, toilet articles, and similar personal effects of persons arriving in the United

States; but this exemption shall only include such articles as actually
accompany and are in the use of, and as are necessary and appropriate for the wear and use of such persons, for the immediate purposes of the journey and present comfort and convenience, and shall
not be held to apply to merchandise or articles intended for other
persons or for sale: Provided, That in case of residents of the United
States returning from abroad, all wearing apparel and other personal

Limit.

effects taken by them out of the United States to foreign countries
shall be admitted free of duty, without regard to their value, upon
their identity being established, under appropriate rules and regulations to be prescribed by the Secretary of the Treasury, but no more
than one hundred dollars in value of articles purchased abroad by
such residents of the United States shall be admitted free of duty
upon their return.
710. Whalebone, unmanufactured.
711. Witherite.

SIXTY-FIRST CONGRESS.

SEas.

I.

CH. 6.

81

1909.

712. Wood: Logs and round unmanufactured timber, including

FE

713. Woods: Cedar, lignum-vitse, lancewood, ebony, box, grana-

Woods, cabinet.

LiTs-cont'd

pulp woods, firewood, handle bolts, shingle bolts, gun blocks for gunstocks rough hewn or sawed or planed on one side, hop poles, ship
timber and ship planking; all the foregoing not specially provided
for in this section.
dilla, mahogany, rosewood, satinwood, and all forms of cabinet
woods, in the log, rough, or hewn only, and red cedar (Juniperus
Virginiana) timber, hewn, sided, squared, or round; sticks of partridge, hair wood, pimento, orange, myrtle, bamboo, rattan, reeds
unmanufactured, india malacca joints, and other woods not specially
provided for in this section, in the rough, or not further advanced
than cut into lengths suitable for sticks for umbrellas, parasols,
sunshades, whips, fishing rods, or walking canes.

714. Works of art, drawings, engravings, photographic pictures,
Worof art etc.
prFortemporaryexhland philosophical and scientific apparatus brought by professional bition.

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, 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

Bond

-

oVn

te

a further term of six months in cases where applications therefor
shall be made.
715. Works
of art,'hibition
collections in illustration of the progress of the For permanent
ex·*
by instituarts, sciences, or manufactures, photographs, works m terra cotta, tons,etc.
parian, pottery, or porcelain, antiquities and artistic copies thereof
in metal or other material, imported in good faith for exhibition at
a fixed place by any State or by any society or institution established
for the encouragement of the arts, science, or education, or for a
municipal corporation, and all like articles imported in good faith by
any society or association, or for a municipal corporation 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 BondSd
given under such rules 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 associations or corporations engaged
in or connected with business of a private or commercial character.
716. Works of art, productions of American artists residing temporarily abroad, or other works of art, including pictorial paintings

Provio

cep on

Of Americanartists,
tltoresen t.
int

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, except stained or paited
window glass or stained or painted glass windows, and except any
article, in whole or in part, molded, cast, or mechanically wrought
from metal within twenty years prior to importation; but such
exemption shall be subject to such regulations as the Secretary of the
Treasury may prescribe.
717. Works of art, including paintings in oil, mineral, water, or twentyyes
other colors, pastels, original drawings and sketches, etchings and
engravings, and sculptures, which are proved to the satisfaction of
the Secretary of the Treasury under rules prescribed by him to have
been in existence more than twenty years prior to the date of their

over

82

SIXTY-FIRST CONGRESS.

FL--Cont'd^
conatned u

SESS. I.

CH. 6.

1909.

. importation, but the term "sculptures" as herein used shall be

one hundred ya r

' understood to include professional productions of sculptors only,
whether round or in relief, in bronze, marble, stone, terra cotta,
ivory, wood, or metal; and the word "painting," as used in this Act,
shall not be understood to include any article of utility nor such as are
made wholly or in part by stenciling or any other mechanical process;
and the words "etchings" and "engravings," as used in this Act,
shall be understood to include only such as are printed by hand from
plates or blocks etched or engraved with hand tools, and not such as
are printed from plates or blocks etched or engraved by photochemical processes.

Other works of art (except rugs and carpets),

collections in illustration of the progress of the arts, works in bronze,
marble, terra cotta, parian, pottery, or porcelain, artistic antiquities,
and objects of art of ornamental character or educational value
which shall have been produced more than one hundred years prior
to the date of importation, but the free importation of such objects
shall be subject to such regulations as to proof of antiquity as the
Secretary of the Treasury may prescribe.
718. Zaffer.
tuFOmt.osi
The provisions of the dutiable list and the free list of this section
shall constitute the minimum tariff of the United States.
afddr
i
duuty
SEC. 2. That from and after the thirty-first day of March, nineteen
hundred and ten, except as otherwise specially provided for in this
section, there shall be levied, collected, and paid on all articles when
imported from any foreign country into the United States, or into any
of its possessions (except the Philippine Islands and the islands of
Guam and Tutuila), the rates of duty prescribed by the schedules
and paragraphs of the dutiable list of section one of this Act, and
Toaibetbe"

"umin addition thereto twenty-five per centum ad valorem; which rates
shall constitute the maximum tariff of the United States: Provided,

ratp.

iou

plicable.

That whenever, after the thirty-first day of March, nineteen hundred
and ten, and so long thereafter as the President shall be satisfied,
in view of the character of the concessions granted by the minimum

crimin'ati
gainst tariff of the United States, that the government of any foreign coununited states.
try imposes no terms or restrictions, either in the way of tariff rates

Havior
natingeportbounim,
duty, or prohibition.

Proclamation.

or provisions, trade or other regulations, charges, exactions, or in
any other manner, directly or indirectly, upon the importation into
or the sale in such foreign country of any agricultural, manufactured,
other product of the United States, which unduly discriminate
against the United States or the products thereof, and that such

foreign country pays no export bounty or imposes no export duty or
prohibition upon the exportation of any article to the United States
which unduly discriminates against the United States or the products
thereof, and that such foreign country accords to the agricultural,
manufactured, or other products of the United States treatment
which is reciprocal and equivalent, thereupon and thereafter, upon

proclamation to this effect by the President of the United States, all
articles when imported into the United States, or any of its possessions (except the Philippine Islands and the islands of Guam and
Tutuila) from such foreign country shall, except as otherwise herein
provided, be admitted under the terms of the minimum tariff of the

Extnion ofr imm- United States as prescribed by section one of this Act.

tariff

The procla-

mation issued by the President under the authority hereby conferred
and the application of the minimum tariff thereupon may, in accordance with the facts as found by the President, extend to the whole of
any foreign country, or may be confined to or exclude from its effect
any dependency, colony, or other political subdivision having authority to adopt and enforce tariff legislation, or to impose restrictions
or regulations, or to grant concessions upon the exportation or importation of articles which are, or may be, imported into the United

SIXTY-FIRST CONGRESS.
States.

SESS. I.

CH. 6.

1909.

83

Whenever the President shall be satisfied that the conditions

Return

to

maxi-

which led to the issuance of the proclamation hereinbefore author- mm
ized no longer exist, he shall issue a proclamation to this effect, and
ninety days thereafter the provisions of the maximum tariff shall be
applied to the importation of articles from such country. Whenever Application.
the provisions of the maximum tariff of the United States shall be
applicable to'articles imported from any foreign country they shall be
applicable to the products of such country, whether imported directly
from the country of production or otherwise. To secure information Employeestosecure
to assist the President in the discharge of the duties imposed upon

him by this section, and the officers of the Government in the administration of the customs laws, the President is hereby authorized to
employ such persons as may be required.

1

Po,

pp. 19, 703,

SEC. 3. That nothing in this Act contained shall be so construed noCtba eciprocity

as to abrogate or in any manner impair or affect the provisions of
the treaty of commercial reciprocity concluded between the United

Vol. 33P.3, 2116.

with the authority granted by section three of the Act entitled, "An

Vol 30 p. 203.

the expiration of the period when the notice of intention to termi-

untiltermination.

articles coming into the United States from the Philippine Islands

regulrduties.

States and the Republic of Cuba on the eleventh day of December,
nineteen hundred and two, or the provisions of the Act of Congress
heretofore passed for the execution of the same.
SEC. 4. That the President shall have power and it shall be his duty eiaReCsPrentstbe
to give notice, within ten days after the passage of this Act, to al terminated; notifica
foreign countries with which commercial agreements in conformity
Act to provide revenue for the Government and to encourage the
industries of the United States," approved July twenty-fourth,
eighteen hundred and ninety-seven, have been or shall have been
entered into, of the intention of the United States to terminate such
agreement at a time specified in such notice, which time shall in no
case, except as hereinafter provided, be longer than the period of
time specified in such agreements respectively for notice for their
termination; and upon the expiration of the periods when such Ratesthereafter.
notice of termination shall become effective the suspension of duties
provided for in such agreements shall be revoked, and thereafter
importations from said countries shall be subject to no other conditions or rates of duty than those prescribed by this Act and such other
Acts of Congress as may be continued in force: Provided, That until
o
ontin
nate hereinbefore provided for shall have become effective, or until
such date prior thereto as the high contracting parties may by mutual
consent select, the terms of said commercial agreements shall remain
in force: And providedfurther, That in the case of those commercial Where no notice re
agreements or arrangements made in accordance with the provisions qui
of section three of the tariff Act of the United States approved
July twenty-fourth, eighteen hundred and ninety-seven, which
contain no stipulations in regard to their termination by diplomatic
action, the President is authorized to give to the governments concerned a notice of termination of six months, which notice shall date
from April thirtieth, nineteen hundred and nine.
SEC. 5. That there shall be levied, collected, and paid upon all PilippoineIseands.
the rates of duty which are required to be levied, collected, and paid
upon like articles imported from foreign countries: Provided, That, P"oros
except as otherwise hereinafter provided, all articles, the growth or ceptedproduct of or manufactured in the Philippine Islands from materials
the growth or product of the Philippine Islands or of the United States,
or of both, or which do not contain foreign materials to the value of
more than twenty per centum of their total value, upon which no
drawback of customs duties has been allowed therein, coming into
the United States from the Philippine Islands shall hereafter be
admitted free of duty, except rice, and except, in any fiscal year, i t d *

SIXTY-FIRST CONGRESS.

SEss. I.

CH. 6.

1909.

.

sugar in excess of three hundred thousand gross tons, wrapper
tobacco and filler tobacco when mixed or packed with more than
fifteen per centum of wrapper tobacco in excess of three hundred
thousand pounds, filler tobacco in excess of one million pounds, and
Cgas.
cigars in excess of one hundred and fifty million cigars, which quantities shall be ascertained by the Secretary of the Treasury under
such rules and regulations as he shall prescribe: And provided
Duty in on sugar
Dnt^nco'n
fiurther, That sugar, refined or unrefined, and
n tobacco, manuromother eonnt.
factured or unmanufactured, imported into the Philippine
Islands from foreign countries, shall be dutiable at rates of
import duty therein not less than the rates of import duty
imposed upon sugar and tobacco in like forms when imported
Prference to
ll into the United States: And provided further, That, under
w
Producer.

f

united
t

8ts

be
nu p. 17S.

e.

Directshipment re
uire

rules and regulations to be prescribed by the Secretary of the

Treasury, preference in the right of free entry of sugar to be imported
into the United States from the Philippine Islands, as provided
herein, shall be given, first, to the producers of less than five hundred
gross tons in any fiscal year, then to producers of the lowest output
in excess of five hundred gross tons in any fiscal year: Provided,however, That in consideration of the exemptions aforesaid, all articles, the
growth, product, or manufacture of the United States, upon which no
drawback of customs duties has been allowed therein, shall be admitted
to the Philippine Islands from the United States free of duty: And
provided furter,That the free admission, herein provided, of such articles, the growth, product, or manufacture of the United States, into
the Philippine Islands, or of the growth, product, or manufacture, as
hereinbefore defined, of the Philippine Islands into the United
States, shall be conditioned upon the direct shipment thereof from

shipmentsinbond the country of origin to the country of destination: Provided, That
tiArcles

damaed

st^atestobe
r
state.to
be freeUnfe
from
export duties,

direct shipment shall include shipments in bond through foreign
territory contiguous to the United States: Provided, however, That if
such articles become unpacked while en route by accident, wreck, or
other casualty, or so damaged as to necessitate their repacking, the
same shall be admitted free of duty upon satisfactory proof that the
unpacking occurred through accident or necessity and that the
merchandise involved is the identical merchandise originally shipped
from the United States or the Philippine Islands, as the case may
be, and that its condition has not been changed except for such
damage as may have been sustained: And proidedfurther, That all
articles, the growth product, or manufacture, as hereinbefore defined

of the Philippine Islands, admitted into the ports of the United
States free of duty under the provisions of this section and shipped as
hereinbefore provided from said islands to the United States for use and
consumption therein, shall be hereafter exempt from the payment of
any export duties imposed in the Philippine Islands: And provided
tax onimports from further That there shall be levied, collected, and paid, in the United
Philppine.
States, upon articles, goods, wares, or merchandise coming into the

United States from the Philippine Islands, a tax equal to the internalrevenue tax imposed in the United States upon the like articles,
goods, wares, or merchandise of domestic manufacture; such tax
to be paid by internal-revenue stamp or stamps, to be provided by
the Commissioner of Internal Revenue, and to be affixed in such
manner and under such regulations as he, with the approval of the
xempt from Phil Secretary of the Treasury, shall prescribe; and such articles, goods,
wares, or merchandise, shipped from said islands to the United
States, shall be exempt from the payment of any tax imposed by
the internal-revenue laws of the Philippine Islands: And provided
Internalmrevenruefurther, That there shall be levied, collected, and paid in the Philipunite tates.
pine Islands, upon articles, goods, wares, or merchandise going into
the Philippine Islands from the United States, a tax equal to the
internal-revenue tax imposed in the Philippine Islands upon the like

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

articles, goods, wares, or merchandise of Philippine Islands manufacture; such tax to be paid by internal-revenue stamps or otherwise,
as provided by the laws in the Philippine Islands, and such articles

goods, wares, or merchandise going into the Philippine Islands from

the United States shall be exempt from the payment of any tax
imposed by the internal-revenue laws of the United States: And

85
E x e m pt f ro m
United States tax.

provided further, That, in addition to the customs taxes imposed in taxonimportsother
the Phihppine Islands, there shall be levied, collected, and paid ttefrom United

therein upon articles, goods, wares, or merchandise, imported into the
Philippine Islands from countries other than the United States, the
internal-revenue tax imposed by the Philippine government on like
articles manufactured and consumed in the Philippine Islands or
shipped thereto, for consumption therein, from the United States:
And providedfurther, That from and after the passage of this Act all bInaidal eenue
toar
internal revenues collected in or for account of the Philippine Islands treasury.
shall accrue intact to the general government thereof and be paid
into the Insular treasury, and shall only be allotted and paid out
therefrom in accordance with future acts of the Philippine legislature,
subject, however, to section seven of the Act of Congress approved vl 32' p 693.
July first, nineteen hundred and two, entitled "An Act temporarily
to provide for the administration of the affairs of civil government

in the Philippine Islands, and for other purposes:" And provided
further, That, until action by the Philippine legislature, approved

ippAineComnision.

or bestowed.

bAsetarnment

by Congress, internal revenues paid into the Insular treasury, as
hereinbefore provided, shall be allotted and paid out by the Philippine
Commission.
SEC. 6. That whenever any country, dependency, colony, province Countervaiingdu
or other political subdivision of government shall pay or bestow, exportbonty.
directly or indirectly, any bounty or grant upon the exportation of Vo 30 ' p 205
any article or merchandise from such country, dependency, colony,
province or other political subdivision of government, and such article
or merchandise is dutiable under the provisions of this Act, then upon
the importation of any such article or merchandise into the United
States, whether the same shall be imported directly from the country
of production or otherwise, and whether such article or merchandise
is imported in the same condition as when exported from the country
of production or has been changed in condition by remanufacture or
otherwise, there shall be levied and paid, in all such cases in addition
to the duties otherwise imposed by this Act an additional duty equal
to the net amount of such bounty or grant, however the same be paid
The net amount of all such bounties or grants shall

be from time to time ascertained, determined, and declared by the
Secretary of the Treasury, who shall make all needful regulations for
the identification of such articles and merchandise and for the assessment and collection of such additional duties.
SEC. 7. That all articles of foreign manufacture or production, toCntryc
which are capable of being marked, stamped, branded, or labeled, cles.
without injury, shall be marked, stamped, branded, or labeled in

legible English words, in a conspicuous place that shall not be covered or obscured by any subsequent attachments or arrangements,
so as to indicate the country of origin. Said marking, stamping,
branding, or labeling shall be as nearly indelible and permanent as
the nature of the article will permit.
All packages containing imported articles shall be marked, stamped,

branded, or labeled so as to indicate legibly and plainly, in English of

of

of orin

vol. 30 . 206.

to bun
origin, and con-

Package

words, the country of origin and the quantity of their contents, and tents
until marked in accordance with the directions prescribed in this
section no articles or packages shall be delivered to the importer.

Should any article or package of imported merchandise be marked, dempIiner

stamped, branded, or labeled so as not accurately to indicate th deli
quantity, number or measurement actually contained in such article
88740°-VOL 36, PT 1-11--8

before

86

SIXTY-FIRST CONGRESS.

CH. 6.

1909.

or package, 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.
The Secretary of the Treasury shall prescribe the necessary rules
and regulations to carry out the foregoing provision.

Regulations.
tf

SEC. 8. If any person shall fraudulently violate any of the pro-

.
or1at

makn

SEss. I.

importing obscene
books,
o
adrugs, or obects
t for
rts ion,

visions of this Act relating to the marking, stamping, branding or
labeling of any imported articles or packages; or shall fraudulently
deface, destroy remove, alter, or obliterate any such marks, stamps,
brands, or labels with intent to conceal the information given by or
contained in such marks, stamps, brands, or labels, he shall upon
conviction be fined in any sum not exceeding five thousand dollars,
or be imprisoned for any time not exceeding one year, or both.
SEC. 9. That all persons are prohibited from importing into the

United States from any foreign country any obscene book, pamphlet,
etc. paper, writing, advertisement, circular, print, picture, drawing, or
prothiittdketd.
R.s.,sec.249,p.457. other representation, figure, or image on or of paper or other material,
Vol. 30,p. p2
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
Entry notallowed. or any advertisement of

Detenton, etc.

Pro°in

ul.

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. Ai such prohibited articles and the package in which they
are contained in the course of importation shall be detained by the
officer of customs, and proceedings taken against the same as here' inafter 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 hereinbefore
mentioned, when imported in bulk and not put up for any of the

purposes hereinbefore specified, are excepted from the operation of
this section.
Pal
aisdentf
lations.

SEC. 10. That whoever, being an officer, agent, or employee of the
Government of the United States, shall knowingly aid or abet any
person engaged in any violation of any of the provisions of law pro-

oefi-

35 p. 1107.

Proceedingsforsiz-

hibiting 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. 11. That any judge of any district or circuit court of the

v'ol. o, p. 209.

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, 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
eat
tte and
hides prohibited e-

try.

appeal or writ of error.

SEC. 12. That the importation of neat cattle and the hides of neat
cattle from any foreign country into the United States is prohibited:

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

87

Provided, That the operation of this section shall be suspended as to

Pr.

fo

any foreign country or countries, or any parts of such country or countries free from
countries, whenever the Secretary of the Treasury shall officially diRse.se
3 p.457
determine, and give public notice thereof, that such importation will vol. so0p.249
210.

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
oicers or agents of the United States in foreign countries as he shall
judge necessary.

Regulations.

SEC. 13. That any person convicted of a willful violation of any
nishmentforvioof the provisions of the preceding section shall be fined not exceeding Vol. 30, p. 210.

five hundred dollars, or imprisoned not exceeding one year, or both,
in the discretion of the court.
SEC. 14. That all goods, wares, articles, and merchandise manu-

Convict-labor man-

factures not allowed
factured wholly or in part in any foreign country by convict labor entry.

shall 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 and directed to prescribe such regulations as may be necessary for the enforcement of this provision.
SEC. 15. That a discriminating duty of ten per centum ad valorem,

in addition to the duties imposed by law, shall be levied collected, and

paid on all goods, wares, or merchandise which shall be imported in

vessels not of the United States, or which being the production or
manufacture of any foreign country not contiguous to the United

States, shall come into the United States from such contiguous coun-

try; but this discriminating duty shall not apply to goods, wares, or
merchandise which shall be imported in vessels not of the United
States entitled at the time of such importation by treaty or convention or Act of Congress to be entered in the ports of the United States
on payment of the same duties as shall then be payable on goods,

wares, and merchandise imported in vessels of the United States, nor

to such foreign products or manufactures as shall be imported from
such contiguous countries in the usual course of strictly retail trade.

SEC. 16. That no goods, wares, or merchandise, unless in cases provided for by treaty, shall be imported into the United States from
any foreign port or place, except in vessels of the United States, or

Vol

0

p

- 211-

Discroimpinating

in foreign vessels.

vol soe. 2o2,.

459
.

ulnder

trepti:o.s

Retail trade from

contiguous countries.

Importsrestrictedto

American vessels or
of country of origin.
8
Vos. 30, p. 210.

in such 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.
t
All goods, wares, or merchandise imported contrary to this section, F o
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. 17. That the preceding section shall not apply to vessels or ExSicon8 4
goods, wares, or merchandise imported in vessels of a foreign nation Vol.10,p. 210.
which does not maintain a similar regulation against vessels of the
United States.
SEC. 18. That machinery for repair may be imported into the

adhinerdyfrrepader

United States without payment of duty under bond, to be given in bonddouble the appraised value thereof, to be withdrawn and exported vo.S.,
sp.
after said machinery shall have been repaired; and the Secretary of
the Treasury is authorized and directed to prescribe such rules and

2

.9

SIXTY-FIRST CONGRESS.

88

SEss. I.

CH. 6.

1909.

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.
SEC. 19. That all materials of foreign production which may be
foreign
trade admit- necessary for the construction of vessels built in the United States for
ted free under bond. neesr
'.B.,ec.213,p. 49. foreign account and ownership, or for the purpose of being employed
Materials
for b

i.

etc.Ofor ships in

Vol.
0.

7.

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, may be imported in bond under such
regulations as the Secretary of the Treasury may prescribe; and upon

Retricononoastproof

wise trade.

Foregsavels exse
elndedromc
trade.
Artiles tO repairk

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 six months m any one year except upon the
payment to the United States of the duties of which a rebate is herein
allowed: Prvided, That vessels built in the United States for foreign
account and ownership shall not be allowed to engage in the coastwise
trade of the United States.

SEC. 20. That all articles of foreign production needed for the
foreign tradeexempt. repair of American vessels engaged i foreign trade, including the
. 8., se.2514,p.491.
trade between the Atlantic and Pacific ports of the United States,
Vol. 0, p. 207.

may be withdrawn from bonded warehouses free of duty, under such

roreignwarve

regulations as the Secretary of the Treasury may prescribe.

SEC. 21. That section twenty-nine hundred and eighty-two of the
Revised Statutes of the United States be, and the same hereby is,

a cse sup- amended to read as follows:
"SEC. 2982. The privilege of purchasing supplies from public
plies from bonded
axrehoues free of warehouses, free of duty, and from bonded manufacturing wareR. .,see.2982,p.575, houses, free of duty or of internal-revenue tax, as the case may be,

amended.

shall be extended, under such regulations as the Secretary of the
Treasury shall prescribe, to the vessels of war of any nation in ports
of the United States which may reciprocate such privileges toward
the vessels of war of the United States in its ports.'

SEC. 22. That whenever any vessel laden with merchandise,-in
in American waters. whole or in part subject to duty, has been sunk in any river, harbor,
fromAbunken vI.e

vol 30. p.210.

bay, or waters subject to the jurisdiction of the United States, and
within its limits, for the period of two years, and is abandoned by the
owner 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. 23. That all articles manufactured in whole or in part of imtulRing areousesc
prducets for export ported materials, or of materials subject to internal-revenue tax, and
exempt from tax.
intended for exportation without being charged with duty, and withvol. 30, p.207.

Proviso.

Spiritsexcluded.

out 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 prescribed by the Secretary of the Treasury:
Providedfurther,That 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.

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

89

1909.

Whenever goods manufactured in any bonded warehouse established under the provisions of the preceding paragraph shall be

Goods exempt from
tax whenexported.

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.
Any materials used in the manufacture of such goods, and any Trasr

packages, 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 duty into any
bonded manufacturing warehouse, and imported goods may, under
the aforesaid regulations, be transferred without the exaction of
duty from any bonded warehouse into any bonded manufacturing
warehouse; but 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.

1

of. mate-x

certydchinery

ex-

No articles or materials received into such bonded manufacturing drauweT'sonofwith-

warehouse shall be withdrawn or removed therefrom except for
direct shipment and exportation or for transportation and immediate
exportation in bond to foreign countries or to the Philippine Islands
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: Provided, That the waste

Wstematerial,etc.

material or by-products incident to the processes of manufacture in
said bonded warehouses may be withdrawn for domestic consumption
on the payment of duty equal to the duty which would be assessed
and collected, by law, If such waste or by-products were imported
from a foreign country. 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 turAne'
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.
Before commencing business the proprietor of any manufacturing

a

re-

fatureseetc.man

warehouse shall file with the Secretary of the Treasury a list of all
the 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

poTrtgIfe

under such regulations as the Secretary of the Treasury may prescribe
for transportation and delivery into any bonded warehouse at an
exterior port for the sole purpose of immediate export therefrom.
Rego
The provisions of Revised Statutes thirty-four hundred and thirty-

three shall, so far as may be practicable, apply to any bonded manufacturing warehouse established under this Act and to the merchandise conveyed therein.
SEC. 24. That the works of manufacturers engaged in smelting or

for e-

R.e s.,sec. 33,p.676

waBrehddel.ti

refining, or both, of ores and crude metals may upon the giving of ,.Mhetals admitted
satisfactory bonds be designated as bonded smelting warehouses.

Ores or crude metals may be removed from the vessel or other
vehicle in which imported, or from a bonded warehouse, into a bonded
smelting warehouse without the payment of duties thereon and there
smelted or refined, or both, together with other ores or crude metals

VoL3a0pf

ty..

SIXTY-FIRST CONGRESS.

90
C
export, etc.

SES8. I.

CH. 6.

1909.

celedon of home or foreign production: Provided, That the several charges
against such bonds may be canceled upon the exportation or delivery

to a bonded manufacturing warehouse, established under section
twenty-three of this Act, of the actual amount of lead produced from
the smelting or refining, or both, of such ores or crude metals: And

Lead for domestic proided further, That said lead may be withdrawn for domestic
se.

superviion of lbor,etc.

Regulations.
DrwbscB
vol.'so, p.211.

ePros..
s

daomsicPt

consumption or transferred to a bonded customs warehouse and
withdrawn therefrom upon the payment of the duties chargeable
against it in that condition: Providedfurther, That all labor performed and services rendered pursuant to this section shall be under
the supervision of an officer o the customs, to be appointed by the
Secretary of the Treasury and at the expense of the manufacturer:
Provided further, That all regulations for the carrying out of this
section shall be prescribed by the Secretary of the Treasury.
SEC. 25. That where imported materials on which duties have been
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 materials used, less one per centum of such duties: Provided,
That when the articles exported are made in part from domestic

materials the imported materials, or the parts of the articles made
from such materials, shall so appear in the completed articles that
the quantity or measure thereof may be ascertained: And provided

.
further, That the drawback on any article allowed under existing
Exitingw.
ofimpnortedtteriai law shall be continued at the rate herein provided. That the

imported materials used in the 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.

Payment.

Domestic

alcohol.

That on the exportation of medicinal or toilet preparations (includ-

ing perfumery) hereafter manufactured or produced in the United
States in part from domestic alcohol on which an internal-revenue
tax has been paid, there shall be allowed a drawback equal in amount
to the tax found to have been paid on the alcohol so used: Provided,
That no other than domestic tax-paid alcohol shall have been used

pesronv.

in the manufacture or production of such preparations. Such
drawback shall be determined and paid under such rules and regulations, and upon the filing of such notices, bonds, bills of lading, and
other evidence of payment of tax and exportation, as the Secretary
of the Treasury shall prescribe.
buaterialsfor

count.

vessie.s

do
timcprted pam

tic article, to pay internal-reenue
tax,
R. S.,sec.2500 p.459.
ol.30, p. 210.

That the provisions of this section shall apply to materials used

in the construction and equipment of vessels built for foreign account
and ownership, or for the government of any foreign country, notwithstanding that such vessels may not within the strict meaning of
the term be articles exported.
SEC. 26. That upon the reimportation of articles once exported,
of the growth, product, or manufacture of the United States, upon
which no internal tax has been assessed or paid, or upon which such
tax has been paid and refunded by allowance or drawback, there
shall be levied, collected, and paid a duty equal to the tax imposed by
the internal-revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pursuant to law, which
shall be subject to the same rate of duty as if originally imported,

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

91

1909.

but proof of the identity of such articles shall be made under general
regulations to be prescribed by the Secretary of the Treasury.
SEC. 27. That the produce of the forests of the State of Maine upon
the Saint John River and its tributaries, owned by American citizens,
and sawed or hewed in the Province of New Brunswick by American
citizens, the same being otherwise unmanufactured in whole or in

free for tote years
Fr o m Saint John
Ri..,sec. 250, p.490.
Vol 30, p.209

part, which is now admitted into the ports of the United States free
of duty, shall continue for two years after the date of the passage of
this Act and no longer to be so admitted, under such regulations as
the Secretary of the Treasury shall from time to time prescribe.
That the produce of the forests of the State of Maine upon the Saint RoFvM Saint Croix
Croix River and its tributaries owned by American citizens, and

sawed or hewed in the Province of New Brunswick by American
citizens, the same being otherwise unmanufactured in whole or in
part, shall be admitted for two years after the date of the passage of
this Act and no longer into the ports of the United States free of
duty, under such regulations as the Secretary of the Treasury shall
from time to time prescribe.

R.S.,sec.

vol.S.,
V30'

2

p.2

09,p.490.
209

.

i
SEC. 28. That the Act entitled "An Act to simplify the laws in traCtms
adm nsrelation to the collection of the revenues," approved June tenth, aVol 26, pp. 131-142,
eighteen hundred and ninety, as amended, be further amended to ameded.

read as follows:

"SEC. 1. That all merchandise imported into the United States

onegnee

eemored

shall, for the purpose of this Act, be deemed and held to be the prop- goods.
erty of the person to whom the same is consigned; and the holder of ladng.er o bill of
a bill of lading duly indorsed by the consignee therein named, or, if
consigned to order, by the consignor, shall be deemed the consignee

thereof; and in case of the abandonment of any merchandise to the Und er w ter s
underwriters
the latter may be recognized as the consignee.
Itr
Invoice require"SEC. 2. That all invoices of imported merchandise shall be made ments.
out in the currency of the place or country from whence the importations shall be made, or, if purchased, in the currency actually paid
therefor, shall contain a correct, complete and detailed description
of such merchandise, and of the packages, wrappings or other covur
erings containing it, and shall be made in triplicate or in quadruplicate in case ofmerchandise intended for immediate transportation
without appraisement, and signed by the person owning or shipping
the same, if the merchandise has been actually purchased, or by the
manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, seller, manufacturer or owner.

Prodcton

beore

"SEC. 3. That all such invoices shall, at or before the shipment of consul.
the merchandise, be produced to the consular officer of the United
States of the consular district in which the merchandise was manufactured or purchased, as the case may be, for export to the United
States, and shall have indorsed thereon, when so produced, a decla-

Declaration by pur-

chaser, etc.

ration signed by the purchaser, seller, manufacturer, owner, or agent,
setting forth that the invoice is in all respects correct and true,
and was made at the place from which the merchandise is to be
exported to the United States; that it contains, if the merchandise f purchased.
was obtained by purchase, a true and full statement of the time
when, the place where, the person from whom the same was purchased, and the actual cost thereof, and of all charges thereon, as
provided by this Act; and that no discounts, bounties, or drawbacks
are contained in the invoice but such as have been actually allowed
thereon; and when obtained in any other manner than by purchase, Obanedotherwise.
the actual market value or wholesale price thereof, at the time ofexportation to the United States, in the principal markets of the
country from whence exported; that such actual market value is the
price at which the merchandise described in the invoice is freely

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

offered for sale to all purchasers in said markets, and that it is the
price which the manufacturer or owner making the declaration
would have received, and was willing to receive, for such merchandise
sold in the ordinary course of trade in the usual wholesale quantities,
and that it includes all charges thereon as provided by this Act, and
the actual quantity thereof; and that no different invoice of the
merchandise mentioned in the invoice so produced has been or will

rencydt

e r-. be furnished to anyone.

°

Production

voice reqoired

of in-

in

Exeption.
Statement in

temporarily.

Verifiction,
Evideneeqired.

If the merchandise was actually pur-

chased, the declaration shall also contain a statement that the currency in which such invoice is made out is that which was actually
paid for the merchandise by the purchaser.
It

SEC. 4. That, except in case of personal effects accompanying the

passenger, no importation of any merchandise exceeding one hundred
dollars in value shall be admitted to entry without the production of
a duly certified invoice thereof as required by law, or of an affidavit
made by the owner, importer or consignee, before the collector or
'his deputy, showing why it is impracticable to produce such invoice;
no entry shall be made in the absence of a certified invoice, upon
anddorm
affidavit as aforesaid, unless such affidavit be accompanied by a
statement in the form of an invoice, or otherwise, showing the actual
cost of such merchandise, if purchased, or if obtained otherwise than
by purchase, the actual market value or wholesale price thereof at
the time of exportation to the United States in the principal markets
of the country from which the same has been imported; which statement shall be verified by the oath of the owner, importer, consignee
or agent desiring to make entry of the merchandise, to be administered by the collector or his deputy, and it shall be lawful for the
collector or his deputy to examine the deponent under oath, touching the sources of his knowledge, information or belief, in the premises,
and to require him to produce any letter, paper or statement of
account in his possession, or under his control, which may assist the
officers of customs in ascertaining the actual value of the importation or any part thereof, and in default of such production, when so
requested, such owner, importer, consignee or agent shall be thereafter debarred from producing any such letter, paper or statement
for the purpose of avoiding any additional duty, penalty or forfeiture incurred under this Act, unless he shall show to the satisfaction
of the court or the officers of the customs, as the case may be, that
it was not in his power to produce the same when so demanded;

Unavoidablecauses. and no merchandise shall be admitted to entry under the provisions

of this section unless the collector shall be satisfied that the failure
to produce a duly certified invoice is due to causes beyond the control
EPrto.
,era
lication, ei.

of the owner, consignee or agent thereof: Provided, That the Secretary of the Treasury may make regulations by which books, maga-

zines and other periodicals published and imported in successive
parts, numbers, or volumes, and entitled to be imported free of duty,
,i

tiUvoiproluc- shall require but one declaration for the entire series.

And when

entry of merchandise exceeding one hundred dollars in value is made
by a statement in the form of an invoice, the collector shall require
a bond for the production of a duly certified invoice.

flhwtith invoie

Authenttion

"SEC. 5. That whenever merchandise imported into the United

States is entered by invoice, one of the following declarations, according to the nature of the case, shall be filed with the collector of the
port at the time of entry by the owner, importer, consignee, or
agent, which declaration so filed shall be duly signed by the owner,
importer, consignee, or agent before the collector, or before a notary
public or other officer duly authorized by law to administer oaths
and take acknowledgments, who may be designated by the Secretary
of the Treasury to receive such declarations and to certify to the
identity of thepersons making them, under regulations to be prescribed by the Secretary of the Treasury; and every officer so desig-

SIXTY-FIRST CONGRESS.

SESs. I.

CH. 6.

93

1909.

nated shall file with the collector of the port a copy of his official
signature and seal: Provided, That if any of the invoices or bills of

Pnfvoio'enotreceived

lading of any merchandise imported in any one vessel which should with goods.
otherwise be embraced in said entry, have not been received at the
date of the entry, the declaration may state the fact, and thereupon
such merchandise, of which the invoices or bills of lading are not
produced, shall not be included in such entry, but may be entered
subsequently.
i

OF CONSIGNEE, IMPORTER, OR AGENT, WHERE
"DECLARATION
CHANDISE HAS BEEN ACTUALLY PURCHASED.

Forms of declaraMER- tions.

, do solemnly and truly declare that I am the

"I,

consignee, importer, or agent of the merchandise described in the
annexed entry and invoice; that the invoice and bill of lading now
are the true and only
presented by me to the collector of -invoice and bill of lading by me received of all the goods, wares, and
is master,
, whereof merchandise imported in the , for account of any person whomsoever for whom I am
from authorized to enter the same; that the said invoice and bill of lading
are in the state in which they were actually received by me, and that
I do not know or believe in the existence of any other invoice or bill
of lading of the said goods, wares, and merchandise; that the entry
now delivered to the collector contains a just and true account of the
said goods, wares, and merchandise, according to the said invoice and
bill of lading; that nothing has been on my part, nor to my knowledge
on the part of any other person, concealed or suppressed, whereby
the United States may be defrauded of any part of the duty lawfully
due on the said goods, wares, and merchandise; that the said invoice
and the declaration therein are in all respects true, and were made
by the person by whom the same purport to have been made; and
that if at any time hereafter I discover any error in the said invoice,
or in the account now rendered of the said goods, wares, and merchandise, or receive any other invoice of the same, I will immediately make
the same known to the collector of this district. And I do further
solemnly and truly declare that to the best of my knowledge and
belief (insert the name and residence of the owner or owners) is (or
are) the owner (or owners) of the goods, wares, and merchandise
mentioned in the annexed entry; that the invoice now produced by
me exhibits the actual cost at the time of exportation to the United
States in the principal markets of the country from whence imported
of the said goods, wares, and merchandise, and includes and specifies
the value of all cartons, cases, crates, boxes, sacks, casks, barrels,
hogsheads, bottles, jars, demijohns, carboys, and other containers
or coverings, whether holding liquids or solids, which are not otherwise specially subject to duty under any paragraph of the tariff Act,
and all other costs, charges, and expenses incident to placing said
goods, wares, and merchandise in condition, packed ready for shipment to the United States, and no other or different discount, bounty,
or drawback but such as has been actually allowed on the same.
"DECLARATION

OF

CHANDISE

CONSIGNEE,

IMPORTER,

OR

HAS NOT BEEN ACTUALLY

AGENT

poercorgentee
chos

im -

actually ur-

WHERE MER-

PURCHASED.

Not actually
, do solemnly and truly declare that I am the chased.
-"I, -consignee, importer, or agent of the merchandise described in the
annexed entry and invoice; that the invoice and bill of lading now
are the true and only
presented by me to the collector of -invoice and bill of lading by me received of all the goods, wares, and
is master, from
, whereof
merchandise imported in the
-- , for account of any person whomsoever for whom I am authorized to enter the same; that the said invoice and bill of lading are in

pur-

94

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

the state in which they were actually received by me, and that I do
not know or believe in the existence of any other invoice or bill of
lading of the said goods, wares, and merchandise; that the entry now
delivered to the collector contains a just and true account of the said
goods, wares, and merchandise, according to the said invoice and bill
of lading; that nothing has been on my part, nor to my knowledge on
the part of any other person, concealed or suppressed, whereby the
United States may be defrauded of any part of the duty lawfully due
on the said goods, wares, and merchandise; that the said invoice and
the declaration therein are in all respects true, and were made by the
person by whom the same purport to have been made; and that if at
any time hereafter I discover any error in the said invoice, or in the
account now rendered of the said goods, wares, and merchandise, or
receive any other invoice of the same, I will immediately make the
same known to the collector of this district. And I do further solemnly and truly declare that to the best of my knowledge and belief
(insert the name and residence of the owner or owners) is (or are)
the owner (or owners) of the goods, wares, and merchandise mentioned in the annexed entry; that the invoice now produced by me
exhibits the actual market value or wholesale price at the time of
exportation to the United States in the principal markets of the
country from whence imported of the said goods, wares, and merchandise, and includes and specifies the value of all cartons, cases,
crates, boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns, carboys, and other containers or coverings, whether holding
liquids or solids, which are not otherwise specially subject to duty
under any paragraph of the tariff Act, and all other costs, charges,
and expenses incident to placing said goods, wares, and merchandise
in condition, packed ready for shipment to the United States, and
no other or different discount, bounty, or drawback but such as has
been actually allowed on the same.
By owner.

Goodtactuly pur

"DECLARATION

"I,

-

OF OWNER IN CASES WHERE MERCHANDISE HAS BEEN
ACTUALLY PURCHASED.

do solemnly and truly declare that I am the

owner by purchase of the merchandise described in the annexed entry
and invoice; that the entry now delivered by me to the collector of
contains a just and true account of all the goods, wares, and
merchandise imported by or consigned to me, in the
, whereof
is master, from
; that the invoice and entry, which I
now produce, contain a just and faithful account of the actual cost
of the said goods, wares, and merchandise, and include and specify
the value of all cartons, cases, crates, boxes, sacks, casks, barrels,
hogsheads, bottles, jars, demijohns, carboys, and other containers
or coverings, whether holding liquids or solids, which are not otherwise specially subject to duty under any paragraph of the tariff
Act, and all other costs, charges and expenses incident to placing
said goods, wares, and merchandise in condition, packed ready for
shipment to the United States, and no other discount, drawback, or
bounty but such as has been actually allowed on the same; that I
do not know nor believe in the existence of any invoice or bill of
lading other than those now produced by me, and that they are in
the state in which I actually received them. And I further solemnly
and truly declare that I have not in the said entry or invoice concealed or suppressed anything whereby the United States may be
defrauded of any part of the duty lawfully due on the said goods,
wares, and merchandise; that to the best of my knowledge and
belief the said invoice and the declaration thereon are in all respects
true, and were made by the person by whom the same purport to
have been made, and that if at any time hereafter I discover any

SIXTY-FIRST CONGRESS.

SEss. I.

CH. 6.

95

1909.

error in the said invoice or in the account now produced of the said
goods, wares, and merchandise, or receive any other invoice of the
same, I will immediately make the same known to the collector of
this district.
Manufacturer or

OR OWNER IN CASES WHERE own er.
OF MANUFACTURER
"DECLARATION
MERCHANDISE HAS NOT BEEN ACTUALLY PURCHASED.

r

, do solemnly and truly declare that I am the pdas not
"I,
owner (or manufacturer) of the'merchandise described in the annexed
entry and invoice; that the entry now delivered by me to the collector
contains a just and true account of all the goods, wares,
of
and merchandise imported by or consigned to me in the
; that the said goods,
is master, from whereof
wares, and merchandise were not actually bought by me, or by my
agent, in the ordinary mode of bargain and sale, but that nevertheless the invoice which I now produce contains a just and faithful
valuation of the same, at their actual market value or wholesale
price, at the time of exportation to the United States, in the principal
markets of the country from whence imported for my account (or
for account of myself or partners); that such actual market value is
the price at which the merchandise described in the invoice is freely
offered for sale to all purchasers in said markets and is the price which
I would have received and was willing to receive for such merchandise
sold in the ordinary course of trade in the usual wholesale quantities;
that the said invoice contains also a just and faithful account of all the
cost of finishing said goods, wares, and merchandise to their present condition, and includes and specifies the value of all cartons, cases, crates,
boxes, sacks, casks, barrels, hogsheads, bottles, jars, demijohns,
carboys, and other containers or coverings, whether holding liquids
or solids, which are not otherwise specially subject to duty under
any paragraph of the tariff Act, and all other costs and charges incident to placing said goods, wares and merchandise in condition,
packed ready for shipment to the United States, and no other discount, drawback, orbounty, but such as has been actually allowed
on the said goods, wares, and merchandise; that the said invoice
and the declaration thereon are in all respects true, and were made
by the person by whom the same purport to have been made; that I
do not know nor believe in the existence of any invoice or bill of
lading other than those now produced by me, and that they are in
the state in which I actually received them. And I do further
solemnly and truly declare that I have not in the said entry or
invoice concealed or suppressed anything whereby the United States
may be defrauded of any part of the duty lawfully due on the said
goods, wares, and merchandise; and that if at any time hereafter I
discover any error in the said invoice, or in the account now produced
of the said goods, wares and merchandise, or receive any other
invoice of the same, I will immediately make the same known to the
collector of this district.

actually

"SEC. 6 That any person who shall knowingly make any false

Punishment

for

false declarations,

statement in the declarations provided for in the preceding section, etc.
or shall aid or procure the making of any such false statement as to
any matter material thereto, shall, on conviction thereof, be punished
by a fine not exceeding five thousand dollars, or by imprisonment at
hard labor not more than two years, or both, in the discretion of the
court: Provided, That nothing in this section shall be construed to

Forfeitre not ai-

relieve imported merchandise from forfeiture by reason of such false fected.
statement or for any cause elsewhere provided by law.ti
"SEC. 7. That the owner, consignee, or agent of any importeed

merchandise may, at the time when he shall make and verify hi

written entry of such merchandise, but not afterwards, make such

permit

at time of entry.

Vol.80. pr.

SIXTY-FIRST CONGRESS. SEss. I.

CH. 6.

1909.

addition in the entry to or such deduction from the cost or value
given in the invoice or pro forma invoice or statement in form of an
invoice, which he shall produce with his entry, as in his opinion may
raise or lower the same to the actual market value or wholesale price
of such merchandise at the time of exportation to the United States,
in the principal markets of the country from which the same has been
by

Apprpais

col- imported; and the collector within whose district any merchandise

may be imported or entered, whether the same has been actually
purchased or procured otherwise than by purchase, shall cause the
actual market,value or wholesale price of such merchandise to be

apdiexsceedsde- appraised; and if the appraised value of any article of imported mer-

ared, value.

Application
limitation.

chandise subject to an ad valorem duty or to a duty based upon or
regulated in any manner by the value thereof shall exceed the value
declared in the entry, there shall be levied, collected, and paid, in
addition to the duties imposed by law on such merchandise, an additional duty of one per centum of the total appraised value thereof
for each one per centum that such appraised value exceeds the value

nd

declared in the entry: Provided, That the additional duties shall only
apply to the particular article or articles in each invoice that are so

undervalued and shall not be imposed upon any article upon which
the amount of duty imposed by law on account of the appraised
value does not exceed the amount of duty that would be imposed if
the appraised value did not exceed the entered value, and shall be
limited to seventy-five per centum of the appraised value of such
eot

to be remitted,

article or articles.

Such additional duties shall not be construed to

be penal, and shall not be remitted nor payment thereof in any way
avoided except in cases arising from a manifest clerical error, nor
shall they be refunded in case of exportation of the merchandise, or
on any other account, nor shall they be subject to the benefit of
prenmed
iI
75 Frud
per cent
over declared value.

drawback: Provided, That if the appraised value of any merchandise
shall exceed the value declared in the entry by more than seventy-

five per centum, except when arising from a manifest clerical error,
such entry shall be held to be presumptively fraudulent, and the
collector of customs shall seize such merchandise and proceed as in
case of forfeiture for violation of the customs laws, and in any legal
proceeding other than a criminal prosecution that may result from
such seizure, the undervaluation as shown by the appraisal shall be
presumptive evidence of fraud, and the burden of proof shall be on
the claimant to rebut the same, and forfeiture shall be adjudged
unless he shall rebut such presumption of fraudulent intent by suffiExtentofforfeiture cient evidence. The forfeiture provided for in this section shall
apply to the whole of the merchandise or the value thereof in the
pm invoices ase or package containing the particular article or articles in each
etc., liable.
invoice which are undervalued: Provided further, That all additional
duties, penalties, or forfeitures applicable to merchandise entered by
a duly certified invoice shall be alike applicable to merchandise
entered by a pro forma invoice or statement in the form of an invoice,
and no forfeiture or disability of any kind incurred under the provisions of this section shall be remitted or mitigated by the Secretary
" m"
n
ium
a
of the Treasury. The duty shall not, however, be assessed in any
of goodcongned
aeme.
ufacturer.

tb m

for

case upon an amount less than the entered value.
"SEC. 8. That when merchandise entered for customs duty has

been consigned for sale by or on account of the manufacturer thereof,

to a person, agent, partner, or consignee in the United States, such

person, agent, partner, or consignee shall, at the time of the entry of
such merchandise, present to the collector of customs at the port
where such entry is made, as a part of such entry, and in addition to
the certified invoice or statement in the form of an invoice required
by law, a statement signed by such manufacturer, declaring the cost
of production of such merchandise, such cost to include all the elements
opf cost as stated in section eleven of this Act. When merchandise

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

entered for customs duty has been consigned for sale by or on account
of a person other than the manufacturer of such merchandise, to a
person, agent, partner, or consignee in the United States, such person,
agent, partner, or consignee shall at the time of the entry of such
merchandise present to the collector of customs at the port where
such entry is made, as a part of such entry, a statement signed by the
consignor thereof, declaring that the merchandise was actually
purchased by him or for his account, and showing the time when, the
place where, and from whom he purchased the merchandise, and in
detail the price he paid for the same: Provided, That the statements
required by this section shall be made in triplicate, and shall bear the
attestation of the consular officer of the United States resident
within the consular district wherein the merchandise was manufactured, if consigned by the manufacturer or for his account, or from
whence it was imported when consigned by a person other than the
manufacturer, one copy thereof to be delivered to the person making
the statement, one copy to be transmitted with the triplicate invoice
of the merchandise to the collector of the port in the United States
to which the merchandise is consigned, and the remaining copy to be
filed in the consulate.

97

Pr o8o0
e
a

Number, authentication, etc.

"SEC. 9. That if any consignor, seller, owner, importer, consignee, tries byfalseinvoices,

agent, or other person or persons, shall enter or introduce, or attempt etc.
to enter or introduce, into the commerce of the United States any
imported merchandise by means of any fraudulent or false invoice,
affidavit, letter, paper, or by means of any false statement, written
or verbal, or by means of any false or fraudulent practice or appliance
whatsoever, or shall be guilty of any willful act or omission by means
whereof the United States shall or may be deprived of the lawful
duties, or any portion thereof, accruing upon the merchandise, or
any portion thereof, embraced or referred to in such invoice, affidavit,
letter, paper, or statement, or affected by such act or omission, such
merchandise, or the value thereof, to be recovered from such person
n re
or persons, shall be forfeited, which forfeiture shall only apply to the Foreit
whole of the merchandise or the value thereof in the case or package
containing the particular article or articles of merchandise to which
such fraud or false paper or statement relates; and such person or mFie or mprisonpersons shall, upon conviction, be fined for each offense a sum not
exceeding five thousand dollars, or be imprisoned for a time not
exceeding two years, or both, in the discretion of the court.
"SEC. 10. That it shall be the duty of the appraisers of the United ket valueanewholeStates, and every of them, and every person who shall act as such sa
cewhence mappraiser or of the collector, as the case may be, by all reasonable po
ways and means in his or their power to ascertain, estimate, and
appraise (any invoice or affidavit thereto or statement of cost, or of
cost of production to the contrary notwithstanding) the actual market value and wholesale price of the merchandise at the time of exportation to the United States, in the principal markets of the country
whence the same has been imported, and the number of yards, parcels,
or quantities, and actual market value or wholesale price of every of
them, as the case may require.
"SEc. 11. That when the actual market value, as defined by law, value'notob'tanable.

of any article of imported merchandise, wholly or partly manufacol. 30, p. 212.
tured and subject to an ad valorem duty, or to a duty based in whole
or in part on value, can not be ascertained to the satisfaction of the
appraising officer, such officer shall use all available means in his
power to ascertain the cost of production of such merchandise at the
time of exportation to the United States, and at the place of manufacture, such cost of production to include the cost of materials and Deterinaton of.
of fabrication, and all general expenses to be estimated at not less
than ten per centum, covering each and every outlay of whatsoever

SIXTY-FIRST CONGRESS.

n
open marke

d

SEas. I.

CH. 6.

1909.

nature incident to such production, together with the expense of
preparing and putting up such merchandise ready for shipment,
and an addition of notless than eight nor more than fifty per centum
upon the total cost as thus ascertained; and in no case shall such
merchandise be appraised upon original appraisal or reappraisement
at less than the total cost of production as thus ascertained.

The

actual market value or wholesale price, as defined by law, of any
imported merchandise which is consigned for sale in the United
States, or which is sold for exportation to the United States, and
which is not actually sold or freely offered for sale in usual wholesale
quantities in the open market of the country of exportation to all
menitm pprase- purchasers, shall not in any case be appraised at less than the wholesale price at which such or similar imported merchandise is actually
sold or freely offered for sale in usual wholesale quantities in the
United States in the open market, due allowance by deduction being
made for estimated duties thereon, cost of transportation, insurance
and other necessary expenses from the place of shipment to the place
of delivery, and a commission not exceeding six per centum, if any
has been paid or contracted to be paid on consigned goods, or a reasonable allowance for general expenses and profits (not to exceed
eight per centum) on purchased goods.
Generalappraise.
'SE. 12. That there shall be appointed by the President, by and
Nine authorized
with the advice and consent of te Senate, nine general appraisers
Qualification, etc.
of merchandise. Not more than five of such general appraisers shall
be appointed from the same political party. They shall not be
Boardat New York. eaged in any other business, avocation, or employment.
That the
office of said general appraisers shall be at the port of New York,
and three of them shall be on duty at that port daily as a board of
general appraisers.
oTer.
4
"All of the general appraisers of merchandise heretofore or hereafter
appointed under the authority of said Act shall hold their office
during good behavior, but may, after due hearing, be removed by the
President for the following causes, and no other: Neglect of duty,
malfeasance in office, or inefficiency.
Salary.

General powers

"That hereafter the salary of each of the general appraisers of
merchandise shall be at the rate of nine thousand dollars per annum.

"That the boards of general appraisers and the members thereof
shall have and possess all the powers of a circuit court of the United
States in preserving order, compelling the attendance of witnesses,
Apalfrom o and the production of evidence, and in punishing for contempt.
letor' decisions to
All notices in writing to collectors of dissatisfaction of any decision
be sent to.
thereof, as to the rate or amount of duties chargeable upon imported
merchandise, including all dutiable costs and charges, and as to all
fees and exactions of whatever character (except duties on tonnage),
with the invoice and all papers and exhibits, shall be forwarded to the
resent o boardboard

of nine general appraisers of merchandise at New York to be

toboad. by rule thereof assigned for hearing or determination, or both. The
President of the United States shall designate one of the board of
nine general appraisers of merchandise as president of said board and
Diviion
itoas.
others in order to act in his absence. Said general appraisers of merchandise shall be divided into three boards of three members each,
Asignment.
to be denominated respectively Board 1, Board 2, and Board 3. The
president of the board shall assign three general appraisers to each
of said boards and shall designate one member of each of said boards
as chairman thereof, and such assignment or designation may be by
him changed from time to time, and he may assign or designate all
boards of three general appraisers where it is now or heretofore was
provided by law that such might be assigned or designated by the
Secretary of the Treasury. The president of the board shall be
competent to sit as a member of any board, or assign one or two
other members thereto, in the absence or inability of any 'one or two
re

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

99

1909.

members of such board. Each of the boards of three general Jurisdiction, etc.
appraisers, or a majority thereof, shall have full power to hear and
determine all cases and questions arising therein or assigned thereto;
and the general board of nine general appraisers, each of the boards
of three general appraisers, and each of the general appraisers of
merchandise, shall have all the jurisdiction and powers and proceed
as now, heretofore, and herein provided. The said board of nine Rule e tc
general appraisers shall have power to establish from time to time
such rules of evidence, practice and procedure, not inconsistent with
the statutes, as may be deemed necessary for the conduct and uniformity of its proceedings and decisions and the proceedings and
decisions of theboards of three thereof; and for the production, care, Duties of president
and custody of samples and records of said board. The president of
the board shall have control of the fiscal affairs and the clerical force
of the board, make all recommendations for appointment, promotion, and otherwise affecting said clerical force; he may at any time
before trial under the rules of said board assign or reassign any case
for hearing, determination, or both, and shall designate a general
appraiser or a board of general appraisers, and, if necessary, a clerk
thereto, to proceed to any port within the jurisdiction of the United
States for the purpose of hearing, or determining if authorized by
law, causes assigned for hearing at such port, and shall cause to be
prepared and duly promulgated dockets therefor.

No member of any

of said boards shall sit to hear or decide any case on appeal in the
decision of which he may have previously participated. The board
of three general appraisers, or a majority of them, who decided the
case, may, upon motion of either party made within thirty days next
after their decision, grant a rehearing or retrial of said case when in
their opinion the ends of justice may require it.
"SEC. 13. That the appraiser shall revise and correct the reports

memers
fin

appealsf

Rehearings.

Reportsofappraisers.

of the assistant appraisers as he may judge proper, and the appraiser,
or, at ports where there is no appraiser, the person acting as such,
shall report to the collector his decision as to the value of the merchandise appraised.

At ports where there is no appraiser the certificate

Certificateinlieuof.

of the customs officer to whom is committed the estimating and
collection of duties, of the dutiable value of any merchandise required
to be appraised, shall be deemed and taken to be the appraisement of
such merchandise. If the collector shall deem the appraisement of prasetr
n
rea p
any imported merchandise too low, he may, within sixty days thereafter, appeal to reappraisement, which shall be made by one of the
general appraisers, or if the importer, owner, agent, or consignee of
such merchandise shall be dissatisfied with the appraisement thereof,
and shall have complied with the requirements of law with respect
to the entry and appraisement of merchandise, he may within ten
days thereafter give notice to the collector, in writing, of such dissatisfaction. The decision of the general appraiser in cases of reap- Decisionof general
praisement shall be final and conclusive as to the dutiable value of appr a serfinal
such merchandise against all parties interested therein, unless the

Appeal to board.

importer, owner, consignee, or agent of the merchandise shall be
dissatisfied with such decision, and shall, within five days thereafter,
give notice to the collector, in writing, of such dissatisfaction, or
unless the collector shall deem the reappraisement of the merchandise
too low, and shall within ten days thereafter appeal to re-reappraisement; in either case the collector shall transmit the invoice and all
the papers appertaining thereto to the board of nine general appraisers,
to be by rule thereof duly assigned for determination.

In such cases

the general appraiser and boards of general appraisers shall proceed
by all reasonable ways and means in their power to ascertain, estimate, and determine the dutiable value of the imported merchandise,
and in so doing may exercise both judicial and inquisitorial functions.
In such cases hearings may in the discretion of the General Appraiser

Authority of boar

Aes"l

SIXTY

CH. 6.

1909.

ie case is pending be
or board of G<
uis attorney and any
onen and in tt
dily-authorized representative of the Government, who may in like
Finaliutyof decisions discretion examine and cross-examine all witnesses produced. The
decision of the appraiser, or the person acting as such (in case where
no objection is mane thereto, either by the collector or by the importer,
owner, consignee or agent) or the single general appraiser in case ofno appeal, or of the board of three general appraisers in all reappraisement cases, shall be final and conclusive against all parties and
shall not be subject to review in any manner for any cause in any
tribunal or court, and the collector or the person acting as such shall
ascertain, fix, and liquidate the rate and amount of the duties to be
paid on such merchandise, and the dutiable costs and charges thereon,
according to law.
"SEc. 14. That the decision of the collector as to the rate and
dtos'esis"oa
aClc"O
astoduties etc.,
Sina.
vol. 3, p. ~.

amount of duties chargeable upon imported merchandise, including

Time for Mng ap-

whatever character (except duties on tonnage), shall be final and

all dutiable costs and charges, and as to all fees and exactions of
pes.

Dutistobe Paid,

bDeter

tion
ard ial,

conclusive against all persons interested therein, unless the owner,
importer, consignee, or agent of such merchandise, or the person
paying such fees, charges, and exactions other than duties, shall,
within fifteen days after but not before such ascertainment and
liquidation of duties, as well in cases of merchandise entered in bond
as for consumption, or within fifteen days after the payment of such
fees, charges, and exactions, if dissatisfied with such decision, give
notice in writing to the collector, setting forth therein distinctly and
specifically, and in respect to each entry or payment, the reasons for
Is objections thereto, and if the merchandise is entered for consumption shall pay the full amount of the duties and charges ascertained to be due thereon. Upon such notice and payment the
collector shall transmit the invoice and all the papers and exhibits
connected therewith to the board of nine general appraisers, for due
assignment and determination as hereinbefore provided; such determination shall be final and conclusive upon all persons interested
therein, and the record shall be transmitted to the proper collector

Appeals to Court of or person acting as such, who shall liquidate the entry accordingly,
custmsppeals. °except in cases where an application shall be filed in the United

States Court of Customs Appeals within the time and in the manner
provided for in this Act.
Administergoats.
"SEc. 15. That the general appraisers, or any of them, are hereby
Examinations b Y

and cus- authorized to administer oaths, and said general appraisers, the

appraisers

Volc.

p. 0

,

timorsy.

Penalty for

Effect

boards of general appraisers, the local appraisers or the collectors, as

the case may be, may cite to appear before them, and examine upon
oath any owner, importer, agent, consignee, or other person touching
any matter or thing which they, or either of them, may deem material
respecting any imported merchandise, in ascertaining the dutiable
value or classification thereof; and they, or either of them, may
require the production of any letters, accounts, or invoices relating
to said merchandise, and may require such testimony to be reduced
o
writing, and when so taken it shall be filed in the office of the
collector, and preserved for use or reference until the final decision
of the collector or said board of appraisers shall be made respecting
the valuation or classification of said merchandise, as the case may be.
faling
"SEc. 16. That if any person so cited to appear shall neglect or
refuse to attend, or shall decline to answer, or shall refuse to answer
in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers when so required by a general
app raiser, or a board of general appraisers, or a local appraiser or a

on appraise- collector, he shall be liable to a penalty of one hundred dollars; and

ment.

if such person be the owner, importer, or consignee, the appraisement
which the general appraiser, or board of general appraisers, or local

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

1909.

101

appraiser or collector, where there is no appraiser, may make of the
merchandise

shall be final and conclusive; and any person who shall deFed swearri.g
willfully and corruptly swear falsely on an examination before anyer

general appraiser, or board of general appraisers, or local appraiser
or collector, shall be deemed guilty of perjury; and if he is the owner,

Forfeiture.
importer, or consignee, the merchandise shall be forfeited.
"SEC. 17. That all decisions of the general appraisers and of the aDppaise°rs. ofgnera
boards of general appraisers, respecting values and rates of duty,
shall be preserved and filed, and shall be open to inspection under
proper regulations to be prescribed by the Secretary of the Treasury.
All decisions of the general appraisers shall be reported forthwith to Reports to bemade.
the Secretary of the Treasury and to the board of general appraisers
on duty at the port of New York, and the report to the board shall be
accompanied, whenever practicable, by samples of the merchandise
in question, and it shall be the duty of the said board, under the
direction of the Secretary of the Treasury, to cause an abstract to Abstract.
be made and published of such decisions of the appraisers as they
may deem important, and of the decisions of each of the general
appraisers and boards of general appraisers, which abstract shall
contain a general description of the merchandise in question, and of con t e nts
the value and rate of duty fixed in each case, with reference, whenever practicable, by number or other designation, to samples deposited
in the place of samples at New York, and such abstract shall be

issued from time to time, at least once in each week, for the information of customs officers and the public.
"SEC. 18. That whenever imported merchandise is subject to an
ad valorem rate of duty, or to a duty based upon or regulated in any
manner by the value thereof, the duty shall be assessed upon the
actual market value or wholesale price thereof, at the time of exportation to the United States, in the principal markets of the country
from whence exported; that such actual market value shall be held

Publication.

aoresmeunt

of

ad

mdti

Dtermiration

to be the price at which such merchandise is freely offered for sale to a t
all purchasers in said markets, in the usual wholesale quantities, and
the price which the manufacturer or owner would have received, and
was willing to receive, for such merchandise when sold in the ordinary
course of trade in the usual wholesale quantities, including the value
of all cartons, cases crates, boxes, sacks, casks, barrels, hogsheads,
bottles, jars, demijohns, carboys, and other containers or coverings
whether holding liquids or solids, and all other costs charges and
expenses incident to placing the merchandise in condition, packed
ready for shipment to the United States, and if there be used for
covering or holding imported merchandise, whether dutiable or
any unusual article or form designed for use otherwise than infree,
the
bona fide transportation of such merchandise to the United States,
additional duty shall be levied and collected upon such material or
article at the rate to which the same would be subjected if separately

of

al mar et valu e

imported. That the words "value," or "actual market value," or Value,actualmarket
wholesale price," whenever used in this Act, or in any law relating prce c.nsed.le
8

to the appraisement of imported merchandise, shall be construed to
be the actual market value or wholesale price of such, or similar
merchandise comparable in value therewith, as defined in this Act.
"SEC. 19. Any merchandise deposited in any public or private

Withdrawals
bonded warehouse may be withdrawn for consumption within three warehouse.'
years from the date of original importation, on payment of the duties Vol. 32, p. 753

for

and charges to which it may be subject by law at the time of such
withdrawal: Provided, That nothing herein shall
affect or impair
existing provisions of law in regard to the disposal of perishable or .ipmosve& es nd
explosive articles.
'SEc. 20. That in all suits or informations brought, where any

seizure has been made pursuant to any Act providig for or regulating
the collection of duties on imports or tonnage, if the property is
88 74

0--VOL

6, PT l-11--9

Bn

rden

of

proof

in

102

SIXTY-FIRST CONGRESS.

CH. 6.

1909.

claimed by any person, the burden of proof shall lie upon such
re- claimant: Provided, That probable cause is shown for such prose-

Probable cause

quiredIshed,

SESS. I.

except herein

cution, to be judged of by the court.
"SEC. 21. That all fees exacted and oaths administered by officers

of the customs, except as provided in this Act, under or by virtue of
existing laws of the United States, upon the entry of imported goods
and the passing thereof through the customs, and also upon all
entries of domestic goods wares and merchandise for exportation,
for ex- be, and the same are hereby, abolished; and in case of entry of mer-

provided.

poDelavot,

chandise for exportation, a declaration, in lieu of an oath, shall be

filed, in such form and under such regulations as may be prescribed
by the Secretary of the Treasury; and the penalties provided in the
Ante, p. 9.
sixth section of this Act for false statements in such declaration shall
Allowance in lieu be applicable to declarations made under this section: Provided,
offees.
That where such fees, under existing laws, constitute, in whole or in
part, the compensation of any officer, such officer shall receive, from
and after the passage of this Act, a fixed sum for each year equal to
the amount which he would have been entitled to receive as fees
for such services during said year.
"SEc. 22. No allowance shall be made in the estimation and
per ;srIa eart
liquidation of duties for shortage or nonimportation caused by decay,
destruction or injury to fruit or other perishable articles imported
into the United States whereby their commercial value has been
destroyed, unless under regulations prescribed by the Secretary of
Filing proof,
the Treasury. Proof to ascertain such destruction or nonimportation
shall be lodged with the collector of customs of the port where such
merchandise has been landed, or the person acting as such, within ten
Applicatio-n
days after the landing of such merchandise. The provisions hereof
shall apply whether or not the merchandise has been entered, and
whether or not the duties have been paid or secured to be paid, and
whether or not a permit of delivery has been granted to the owner or
Penalties.

Abandonment

of

consignee.

Nor shall any allowance be made for damage, but the

gods

importers may within ten days after entry abandon to the United
States all or any portion of goods, wares or merchandise of every
description included in any invoice and be relieved from the payment
iProvissr. of duties on the portion so abandoned: Provided, That the por-

tion so abandoned shall amount to ten per centum or more of the

inimum

Examininggoodsby

R.S..,c.2899,p.562.

dlned

dof

l

bn"

deFit eby helthe
thorities.

total value or quantity of the invoice. The right of abandonment
herein provided for may be exercised whether the goods, wares or
merchandise have been damaged or not or whether or not the same
have any commercial value: Provided, urther, That section twentyeight hundred and ninety-nine of the Revised Statutes, relating to
the return of packages unopened for appraisement, shall in no wise
prohibit the right of importers to make all needful examinations to
determine whether the right to abandon accrues, or whether by reason
of total destruction there is a nonimportation in whole or in part.
All merchandise abandoned to the Government by the importers
shall be delivered by the importers thereof at such place within the
port of arrival as the chief officer of customs may direct, and on the
failure of the importers to comply with the direction of the collector
or the chief officer of customs, as the case may be, the abandoned
merchandise shall be disposed of by the customs authorities under
such regulations as the Secretary of the Treasury may prescribe, at
the expense of such importers. Where imported fruit or perishable
goods have been condemned at the port of original entry within ten
days after landing, by health officers or other legally constituted
authorities, the importers or their agents shall, within twenty-four
hours after such condemnation, lodge with the collector, or the person
acting as collector, of said port, notice thereof in writing, together
with an invoice description and the quantity of the articles condemned, their location, and the name of the vessel in which imported.

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

103

1909.

Upon receipt of said notice the collector, or person acting as collector,

Establishment

of

shall at once cause an investigation and a report to be made in
writing by at least two customs officers touching the identity and
quantity of fruit or perishable goods condemned, and unless proof
to ascertain the shortage or nonimportation of fruit or perishable
goods shall have been lodged as herein required, or if the importer
or his agent fails to notify the collector of such condemnation proceedings as herein provided, proof of such shortage or nonimportation shall not be deemed established and no allowance shall be made
in the liquidation of duties chargeable thereon.
"SEC. 23. That whenever it shall be shown to the satisfaction of

xcess

duRefs,of

the Secretary of the Treasury that, in any case of unascertained or
estimated duties, or payments made upon appeal, more money has
been paid to or deposited with a collector of customs than, as has been
ascertained by final liquidation thereof, the law required to be paid
or deposited, the Secretary of the Treasury shall direct the Treasurer
to refund and pay the same out of any money in the Treasury not
otherwise appropriated.

The necessary moneys therefor are hereby nPermanent indefi

appropriated, and this appropriation shall be deemed a permanent for.
indefinite appropriation; and the Secretary of the Treasury is hereby eectng clerical
authorized to correct manifest clerical errors in any entry or liquidation, for or against the United States, at any time within one year of
the date of such entry, but not afterwards: Provided, That the Secre- Annua
tary of the Treasury shall, in his annual report to Congress, give a of refunds.

detailed statement of the various sums of money refunded under the
provisions of this Act or of any other Act of Congress relating to the
revenue, together with copies of the rulings under which repayments
were made.
were
mOfficials

statement

not person-

"SEC. 24. That from and after the taking effect of this Act, no allyliable in matters
collector or other officer of the customs shall be in any way liable to appea'ble.

any owner, importer, consignee, or agent of any merchandise, or any
other person, for or on account of any rulings or decisions as to the
classification of said merchandise or the duties charged thereon, or
the collection of any dues, charges, or duties on or on account of said
merchandise, or any other matter or thing as to which said owner,
importer, consignee, or agent of such merchandise might, under this
Act, be entitled to appeal from the decision of said collector or other
officer, or from any board of appraisers provided for in this Act.
'
"SEC. 25. That any person who shall give, or offer to give, or briinigetc., customs
promise to give, any money or thing of value, directly or indirectly, to offcers-

any officer or employee of the United States in consideration of or for
any act or omission contrary to law in connection with or pertaining
to the importation, appraisement. entry, examination, or inspection
of goods, wares, or merchandise, mcluding herein any baggage or of
the liquidation of the entry thereof, or shall by threats or demands or
promises of any character attempt to improperly influence or control
any such officer or employee of the United States as to the performance of his official duties shall, on conviction thereof, be fined not
exceeding two thousand dollars, or be imprisoned at hard labor not

more than one year, or both, in the discretion of the court; and evidence of such giving, or offering, or promising to give, satisfactory to
the court in which such trial is had, shall be regarded as prima facie
evidence that such giving or offering or promising was contrary to
law, and shall put upon the accused the burden of proving that such
act was innocent and not done with an unlawful intention.

dence.

fae e

"SEC. 26. That any officer or employee of the United States who Punishmento
shall, excepting for lawful duties or fees, solicit, demand, exact, or byofficials.

receive from any person, directly or indirectly, any money or thing of
value in connection with or pertaining to the importation, appraisement, entry, examination, or inspection of goods, wares, or merchandise, including herein any baggage or liquidation of the entry thereof,

setc

SIXTY-FIRST CONGRESS.

SEas. I.

CH. 6.

1909.

on conviction thereof shall be fined not exceeding five thousand
dollars or be imprisoned at hard labor not more than two years, or

evi- both, in the discretion of the court; and evidence of such soliciting,

fe

Primd

Baggage in

transit.

epealsttea

sees. 26082,38 3.

demanding exacting, or receiving, satisfactory to the court in which
such trial is had, shall be regarded as prima facie evidence that
such soliciting, demanding, exacting, or receiving was contrary to
law, and shall put upon the accused the burden of proving that
such act was innocent and not with an unlawful intention.
"SEC.

27. That any baggage or personal effects arriving in the

United States in transit to any foreign country may be delivered
by the parties having it in charge to the collector of the proper
district, to be by him retained, without the payment or exaction
of any import duty, or to be forwarded by such collector to the
collector of the port of departure and to be delivered to such parties
on their departure for their foreign destination, under such rules
and regulations as the Secretary of the Treasury may prescribe.
"SSEC. 28. That sections twenty-six hundred and eight, twentyeight hundred and thirty-eight, twenty-eight hundred and thirty-

secs2841,23,285. nine, twenty-eight hundred and forty-one, twenty-eight hundred
2se62865.28,26 and forty-three, twenty-eight hundred and forty-five, twenty-eight
hundred and fifty-three, twenty-eight hundred and fifty-four,
twenty-eight hundred and fifty-six, twenty-eight hundred and fifty,29 2,2906. eight, twenty-eight hundred and sixty, twenty-nine hundred, twentynine hundred and two, twenty-nine hundred and five, twenty-nine

gm

2S
2,.

ses7-2909

hundred and seven, twenty-nine hundred and eight, twenty-nine

.2922-L

hundred and nine, twenty-nine hundred and twenty-two, twenty-

nine hundred and twenty-three, twenty-nine hundred and twentySees.

2,

four, twenty-nine hundred and twenty-seven, twenty-nine hundred

229.

and twenty-nine, twenty-nine hundred and thirty, twenty-nine

Sees 293-292
Se.

229,

4

Se.

3o1-3o3.

292.

nine hundred and forty-three, twenty-nine hundred and forty-five,
twenty-nine hundred and fifty-two, three thousand and eleven, three
thousand and twelve, three thousand and twelve and one-half, three
thousand and thirteen, of the Revised Statutes of the United

Laws.
Vol.

i, pp. l88,

hundred and thirty-one, twenty-nine hundred and thirty-two, twenty-

189.

States, be, and the same are hereby, repealed and sections nine, ten,

eleven, twelve, fourteen, and sixteen of an Act entitled 'An Act to
amend the customs-revenue laws and to repeal moieties,' approved

vol. 22, pp. 623-525. June twenty-second, eighteen hundred and seventy-four, and sec-

tions seven, eight, and nine of the Act entitled 'An Act to reduce
nconsistent law
Etinthird,

biies'ngoight'seei-

Pending

proceed-

internal-revenue taxation, and for other purposes,' approved March
eighteen hundred and eighty-three, and all other Acts and parts
of Acts inconsistent with the provisions of this Act, are hereby

repealed, but the repeal of existing laws or modifications thereof
embraced in this Act shall not affect any act done, 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, except as otherwise provided in this
Act, as if said repeal or modifications had not been made. Any
offenses committed, and all penalties or forfeitures or liabilities
incurred prior to the passage of this Act under any statute embraced
in or changed, modified, or repealed by this Act may be prosecuted
and 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; and all suits, proceedings, or prosecutions, whether civil
or criminal, for causes arising or acts done or committed prior to the
passage of this Act, may be commenced and prosecuted, except as
otherwise provided in this Act, within the same time and witth the

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

105

1909.

same effect as if this Act had not been passed: And providedfurther,
That nothing in this Act shall be construed to repeal the provisions

aba

Po

to

d

ed

underwriters.

of section three thousand and fifty-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.

"SEC. 29. That a United States Court of Customs Appeals is ACpt oaCrated; 8 om
hereby created, and said court shall consist of a presiding judge postion. etc.1

and four associate judges appointed by the President, by and with
the advice and consent of the Senate, each of whom shall receive a
salary of ten thousand dollars per annum. It shall be a court of
record, with jurisdiction as hereinafter established and limited.
"Said court shall prescribe the form and style of its seal and the Generalpowers
form of its writs and other process and procedure and exercise such
powers conferred by law as may be conformable and necessary to
the exercise of its jurisdiction. It shall have the services of a mar- Marshal.
shal, with the same duties and powers, under the regulations of
the court, as are now provided for the marshal of the Supreme Court
of the United States, so far as the same may be applicable. Said biDttofCum
services within the District of Columbia shall be performed by a
marshal at a salary of three thousand dollars per annum, to be

OutsidetheDistrict.

appointed by and hold office during the pleasure of said court; said
services outside the District of Columbia to be performed by the
United States marshals in and for the districts where sessions of
said court may be held, and to this end said marshals shall be the
marshals of said Court of Customs Appeals. The court shall appoint tonleD.
a clerk, whose office shall be in the city of Washington, District of
Columbia, and who shall perform and exercise the same duties and D"tl es.
powers in regard to all matters within the jurisdiction of said court
as are now exercised and performed by the clerk of the Supreme
Court of the United States, so far as the same may be applicable.
The salary of the clerk shall be four thousand dollars-per annum,
which sum shall be in full payment for all service rendered by such
clerk, and all fees of any kind whatever, and all costs shall be by him
turned into the United States Treasury.

Said clerk shall not be

appointed by the court or any judge thereof as a commissioner,
master, receiver, or referee. The costs and fees in the said court
shall be fixed and established by said court in a table of fees to be
adopted and approved by the Supreme Court of the United States
within four months after the organization of said court: Provided,

That the costs and fees so fixed shall not, with respect to any item,
exceed the costs and fees charged in the Supreme Court of the United
States; and the same shall be expended, accounted for, and paid
over to the Treasury of the United States. The court shall have
power to establish all rules and regulations for the conduct of the
business of the court and as may be needful for the uniformity of
decisions within its jurisdiction as conferred by law.
"The said Court of Customs Appeals shall always be open for
the transaction of business, and sessions thereof may, in the discretion of the court, be held by the said court, in the several judicial
circuits, and at such places as said court may from time to time
designate.
"The presiding judge of said court shall be so designated in order
of appointment and in the commission issued him by the President,
and the associate judges shall have precedence according to the date
of their commissions. Any three of the members of said court shall
constitute a quorum, and the concurrence of three members of said
court shall be necessary to any decision thereof.

Washing-

Restricton.

C t

"""

p'rosO.

Costs fees, etc.
Rul es o f

prcedre.

Alwasopen

Sessions.

P

r es d

ngjude.

uorum.

aniation

"The said court shall organize and open for the transaction of WaUshngton, D.C.
business in the city of Washington, District of Columbia, within

in

106

SIXTY-FIRST CONGRESS.

SESs. I.

CH. 6.

1909.

ninety days after the judges, or a majority of them, shall have
qualified.
livuen efclusive
"After the organization of said court no appeal shall be taken or
bodof .general allowed from any Board of United States General Appraisers to any

appier.

other court, and no appellate jurisdiction shall thereafter be exercised
or allowed by any other courts in cases decided by said Board of
United States General Appraisers; but all appeals allowed by law from
such Board of General Appraisers shall be subject to review only in the
Court of Customs Appeals hereby established, according to the proenng cases in visions of this Act: Provided, That nothing in this Act shall be
Supeme Court, etc., deemed to deprive the Supreme Court of the United States of jurisdiction to hear and determine all customs cases which have heretofore
been certified to said court from the United States circuit courts of
appeals on applications for writs of certiorari or otherwise, nor to
review by writ of certiorari any customs case heretofore decided or
now yending and hereafter decided by any circuit court of appeals,
provided application for said writ be made within six months after the
Reviewof casesde- passage of this Act: And provided further, That all customs
cases
cided or pending in
ciruit. etc., courts. heretofore decided by a circuit or district court of the United States
or a court of a Territory of the United States and which have not been
removed from said courts by appeal or writ of error, and all such
cases heretofore submitted for decision in said courts and remaining
undecided may be reviewed on appeal at the instance of either party
by the United States Court of Customs Appeals, provided such appeal
be taken within one year from the date ofthe entry of the order, judgment
Fi deelalons of ,me or decree sought to be reviewed.
board of general Opy this Act shall exer"The Court of Customs Appeals established by
r
praser
to be e- cise exclusive appellate juridiction to review by appeal, as provided
viewed only by
by this Act, final decisions by a Board of General Appraisers in all
cases as to the construction of the law and the facts respecting the
classification of merchandise and the rate of duty imposed thereon
under such classification, and the fees and charges connected therewith, and all appealable questions as to the jurisdiction of said board,
and all appealable questions as to the laws and regulations governing
Judgments fnal.
the collection of the customs revenues and the judgment or decrees of
said Court of Customs Appeals shall be final in alfsuch cases.
outsEi o washington.

buROlmin

public

roo

oElshere.

gBiliffs andmes

outside
stncted.

m

Any judge who, in pursuance of the provisions of this Act,

shall
attend a session of the Court of Customs Appeals held at any place
other than the city of Washington, District of Columbia, shall be
paid, upon his written and itemized certificate, by the marshal of the
district in which the court shall be held, his actual and necessary
expenses incurred for travel and attendance, and the actual and
necessary expenses of one stenographic clerk who may accompany
him, and such payments shall be allowed the marshal in the statement of his accounts with the United States.
"The marshal of said court for the District of Columbia and the
marshals of the several districts in which said Court of Customs
Appeals may be held shall, under the direction of the AttornevGeneral of the United States and with his approval, provide such
rooms in the public buildings of the United States as may be necessary
for said court: Provided, however, That in case proper rooms can not
be provided in such buildings, then the said marshals, with the
approval of the Attorney-General of the United States, may, from
tune to time, lease such rooms as may be necessary for said court.

The bailiffs and messengers of said court shall be allowed the same
een-

compensation for their respective services as are allowed for similar
services in the existing circuit courts; and in no case shall said marshals secure other rooms than those regularly occupied by existing
circuit courts of appeals, circuit courts, or district courts, or other
public officers, except where such can not, by reason of actual occupancy or use, be occupied or used by said Court of Customs Appeals.

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

107

1909.

"If the importer, owner, . consignee, or agent
board
appraisers.
ggeneralof any imported mer- fAppeaSl from
chandise, or the collector or Secretary of the Treasury, shall be dissatis- Time limit.

t p. 1146.
fled with the decision of the Board of General Appraisers as to the
construction of the law and the facts respecting the classification of
such merchandise and the rate of duty imposed thereon under such
classification, or with any other appealable decision of said board,
they, or either of them, may, within sixty days next after the entry
of such decree or judgment, and not afterwards, apply to the Court of
Customs Appeals for a review of the questions of law and fact involved
in such decision: Provided,That in Alaska and in the insular and other A°,' etc.
outside possessions of the United States ninety days shall be allowed
for making such application to the Court of Customs Appeals. Such Application.
application shall be made by filing in the office of the clerk of said
court a concise statement of errors of law and fact complained of, and
a copy of said statement shall be served on the collector, or on the
importer, owner, consignee, or agent, as the case may be. Thereupon trannsitedetc. to be
the court shall immediately order the Board of General Appraisers to
transmit to said court the record and evidence taken by them, together
with the certified statement of the facts involved in the case and their
decision thereon; and all the evidence taken by and before said board
shall be competent evidence before said Court of Customs Appeals.
The decision of said Court of Customs Appeals shall be final, and such Finaityof decision.
cause shall be remanded to said Board of GeneralAppraisers for further
proceedings to be taken in pursuance of such determination.
"Immediately upon the organization of the Court of Customs Ap- Trnferof pending
peals all cases within the jurisdiction of that court pending and not
submitted for decision in any of the United States circuit courts of
appeals, United States circuit, territorial or district courts, shall, with
the record and samples therein, be certified by said courts to said
Court of Customs Appeals for further proceedings in accordance herewith: Provided, That where orders for the taking of further testimony Completion of testibefore a referee have been made in any of such cases, the taking of mony.
such testimony shall be completed before such certification.
Temporary service
"That in case of a vacancy or the temporary inability or disquali- of other judges.
fication for any reason of one or two judges of said Court of Customs
Appeals, the President of the United States may, upon the request
of the presiding judge of said court, designate any qualified United
States circuit or district judge or judges to act in his or their place,
and such United States judge or judges shall be duly qualified to

so act.
"Said Court of Customs Appeals shall have power to review any

revie

of power o.

decision or matter within its jurisdiction and may affirm, modify, or

reverse the same and remand the case with such orders as may seem
to it proper in the premises, which shall be executed accordingly.

" Immediately upon receipt of any record transmitted to said court
for determination the clerk thereof shall place the same upon the
calendar for hearing and submission; and such calendar shall be
called and all cases thereupon submitted, except for good cause
shown, at least once every sixty days.

Calendar.

anAiti

"In addition to the clerk of said court the court may appoint an et
assistant clerk at a salary of two thousand five hundred dollars per
annum, five stenographic clerks at a salary of two thousand four
hundred dollars per annum each, and one stenographic reporter at a
salary of two thousand five hundred dollars per annum, and a messenger at a salary of nine hundred dollars per annum, all payable in equal
monthly installments, and all of whom, including the clerk, shall hold
office during the pleasure of and perform such duties as are assigned D
them by the court.

Said reporter shall prepare and transmit to the

Secretary of the Treasury once a week in time for publication

lerk

tiesof reporter

in the

Treasury Decisions copies of all decisions rendered to that date by Decisions to be
said court, and prepare and transmit, under the direction of said printed, etc.

108

SIXTY-FIRST CONGRESS.

SESs. I.

CH. 6.

1909.

court, at least once a year, reports of said decisions rendered to that
date, constituting a volume, which shall be printed by the Treasury
Department in such numbers and distributed or sold m such manner
Contingentexpene. as the Secretary of the Treasury shall direct. The marshal of said
court for the District of Columbia is hereby authorized to purchase,
under the direction of the presiding judge, such books, periodicals,
and stationery as may be necessary for the use of said court, and such
expenditures shall be allowed and paid by the Secretary of the Treasury upon claim duly made and approved by said presiding judge.
Ge,^ntAtn'"SEC.30. That there shall be appointed by the President, by and
pointe.
with the advice and consent of the Senate, an Assistant AttorneyGeneral, who shall exercise the functions of his office under the supervision and control of the Attorney-General of the United States, and
sary.
who shall be paid a salary of ten thousand dollars per annum; and
p
'
214.
there shall also be appointed by the Attorney-General of the United
Deputy Asastant States a Deputy Assistant Attorney-General, who shall be paid a
anattorneys.
salary of seven thousand five hundred dollars per annum, and four
At torney- General.

Duties,
m a

attorneys, who shall be paid salaries of five thousand dollars per

in cstoms annum each.

Employment

Said attorneys shall act under the immediate direction

of said Assistant Attorney-General, or, in case of his absence or a
vacancy in his office, under the direction of said Deputy Assistant
Attorney-General, and said Assistant Attorney-General, Deputy
Assistant Attorney-General, and attorneys shall have charge of the
interests of the Government in all matters of reappraisement and
classification of imported goods and of all litigation incident thereto
and shall represent the Government in all the courts and before aH
tribunals wherein the interests of the Government require such
representation.

tters.

of

Oprtihoereno duties

'But the Attorney-General may, whenever in his opinion the public

interest requires it, employ and retain, in the name of the United
States, such special attorneys and counselors at law in the conduct of
customs cases as he may think necessary to assist said Assistant
Attorney-General in the discharge of any of the duties incumbent
upon him and his said subordinates, and shall stipulate with such
attorneys and counsel the amount of compensation and shall have
supervision of their conduct and proceedings."
SEC. 29. That on and after the day when this Act shall go into effect
all goods, wares, and merchandise previously imported, for which no
entry has been made,and allgoods,wares, and merchandise previously
entered without payment of duty and under bond for warehousing,
transportation, or any other purpose, for which no permit of delivery
to the importer or his agent has been issued, shall be subjected to the
duties imposed by this Act and to no other duty, upon the entry or

Weigt at time ofthe
entry.

withdrawal thereof: Provided, That when duties are based

upon the weight of merchandise deposited in any public or private
bonded warehouse, said duties shall be levied and collected upon the
Dometc
toccoweight of such merchandise at the time of its entry.
D s.,t.c3362,
s
p.6:t,
SEC. 30. That section thirty-three hundred and sixty-two of the
amended.
9
Revised Statutes of the United States, as amended, be, and the same is
hereby amended so as to read as follows:
t
Mba-nufactured
" "SEC. 3362. All manufactured tobacco shall be put up and prepared
by the manufacturer for sale, or removal for sale or consumption, in
packages of the following description and in no other manner:
nated.
deig"All smoking tobacco, snuff, fine-cut chewing tobacco, all cut and
granulated tobacco, all shorts, the refuse of fine-cut chewing, which
has passed through a riddle of thirty-six meshes to the square inch,
and all refuse scraps,clippings,cuttings,and sweepings of tobacco, and
all other kinds of tobacco not otherwise provided for, in packages containing one-half ounce, three-fourths of an ounce, and further packages with a difference between each package and the one next smaller
of one-fourth of an ounce up to and including four ounces, and packages of six ounces, seven ounces, eight ounces, ten ounces, twelve

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

109

1909.

ounces, fourteen ounces, and sixteen ounces: Provided, That snuff
may, at the option of the manufacturer, be put up in bladders and in
jars containing not exceeding twenty pounds.

Proo.S

"All cavendish, plug, and twist tobacco, in wooden packages not
exceeding two hundred pounds net weight.
"And every such wooden package shall have printed or marked

Marking required.

and the net weight of the tobacco in each package: Provided, That

Piorscete

thereon the manufacturer's name and place of manufacture, the
registered number of the manufactory, and the gross weight, the tare,
these limitations and descriptions of packages shall not apply to

tobacco and snuff transported in bond for exportation and actually
exported: And provided further, That perique tobacco, snuff flour,

wooden

packages

etc.,in bulk free of

fine-cut shorts, the refuse of fine-cut chewing tobacco, refuse scraps, taxclippings, cuttings, and sweepings of tobacco, may be sold in bulk
as material, and without the payment of tax, by one manufacturer
directly to another manufacturer, or for export, under such restrictions, rules, and regulations as the Commissioner of Internal Revenue
may prescribe: And provided further, That wood, metal, paper, or Composition of
other materials may be used separately or in combination for packing
tobacco, snuff, and cigars, under such regulations as the Commissioner
of Internal Revenue may establish."
SEC. 31. That section thirty-three hundred and sixty-eight of the t^tsEof tax

Revised Statutes of the United States, as amended, be, and the same amended.
is hereby amended so as to read as follows:
Vol 32, p.96.
"SEC. 3368. Upon tobacco and snuff manufactured and sold, or Manufactured
removed for consumption or use, there shall be levied and collected bccoand snuff.

to-

the following taxes:
"On snuff, manufactured of tobacco or any substitute for tobacco, snuffground, dry, damp, pickled, scented, or otherwise, of all descriptions,
when prepared for use, a tax of eight cents per pound. And snuff
flour, when sold, or removed for use or consumption, shall be taxed as
snuff, and shall be put up in packages and stamped in the same manner
as snuff.
"On all chewing and smoking tobacco, fine-cut, cavendish, plug, or

Chewing and smok-

twist, cut or granulated, of every description; on tobacco twisted by ng.
hand or reduced into a condition to be consumed, or in any manner
other than the ordinary mode of drying and curing, prepared for sale
or consumption, even if prepared without the use of any machine or
instrument, and without being pressed or sweetened; and on all finecut shorts and refuse scraps, clippings, cuttings, and sweepings of
tobacco, a tax of eight cents per pound."
SEC. 32. That section thirty-three hundred and ninety-two of the Cigars
. p. 666,
R. S., sec. 3392,
Revised Statutes of the United States, as amended by section thirty- amended.
two of the Act of October first, eighteen hundred and ninety, be Vol.26,p.619.

amended to read as follows:
"SEC. 3392. All cigars weighing more than three pounds per
thousand shall be packed in boxes not before used for that purpose
containing, respectively, five, ten, twelve, thirteen, twenty-five, fifty,
one hundred, two hundred, two hundred and fifty, or five hundred

Newboxesrequired.

cigars each; and every person who sells, or offers for sale, or delivers, usinithhernts ft r

or offers to deliver, any cigars in any other form than in new boxes
as above described, or who packs in any box any cigars in excess
of or less than the number provided by law to be put in each box,
respectively, or who falsely brands any box, or affixes a stamp on
any box denoting a less amount of tax than that required by law,
shall be fined for each offense not more than one thousand dollars,
and be imprisoned not more than two years: Provided, That nothing puri.
Retail sales.
in this section shall be construed as preventing the sale of cigars at
retail by retail dealers from boxes packed, stamped, and branded in
the manner prescribed by law: And provided further, That every cgagtret
e
manufacturer of cigarettes shall put up all the cigarettes that he

SIXTY-FIRST CONGRESS.

Importedegarettes.

Vol.

32

p.

CH. 6.

1909.

manufactures or has manufactured for him and sells or removes for
consumption or use, in packages or parcels containing five, eight,
ten, fifteen twenty, fifty, or one hundred cigarettes each, and shall
securely affix to each of said packages or parcels a suitable stamp
denoting the tax thereon, and shall properly cancel the same prior
to such sale or removal for consumption or use, under such regulations as the Commissioner of Internal Revenue shall prescribe; and
all cigarettes imported from a foreign country shall be packed,
stamped, and the stamps canceled in like manner, in addition to the
import stamp indicating inspection of the custom-house before they
are withdrawn therefrom."
SEC. 33. That section thirty-three hundred and ninety-four of the

R^ates oft.

amenIed.

SESS. I.

Revised Statutes of the United States, as amended, be, and the same

'
.

is hereby amended so as to read as follows:
"SEC. 3394. Upon cigars and cigarettes which shall be manu-

cigars

factured and sold, or removed for consumption or sale, there shall
be assessed and collected the following taxes, to be paid by the manufacturer thereof: On cigars of all descriptions made of tobacco or
any substitute therefor and weighing more than three pounds per
thousand, three dollars per thousand; on cigars, made of tobacco,
or any substitute therefor, and weighing not more than three pounds
per thousand, seventy-five cents per thousand; on cigarettes, made'
of tobacco, or any substitute therefor, and weighing more than three
pounds per thousand, three dollars and sixty cents per thousand; on
cigarettes, made of tobacco, or any substitute therefor, and weighing
not more than three pounds per thousand, one dollar and twentyfive cents per thousand: Provided, That all rolls of tobacco, or any
substitute therefor, wrapped with tobacco, shall be classed as cigars;
and all rolls of tobacco, or any substitute therefor, wrapped in paper
or any substance other than tobacco, shall be classed as cigarettes.

CigaRtt.

c.scaion.

ostamp fornew rate

Deosinations.

Restrictions on all

"And the Commissioner of Internal Revenue, with the approval

of the Secretary of the Treasury, shall provide dies and stamps for
cigars weighing not more than three pounds per thousand; and for
cigarettes at the rates of tax imposed by this section: Provided,
That such stamps shall be in denominations of five, eight, ten,
fifteen, twenty, fifty, and one hundred; and the laws and regulations
governing the packing and removal for sale of cigarettes, and the
affixing and canceling of the stamps on the packages thereof, shall
apply to cigars weighing not more than three pounds per thousand.
l'No packages of manufactured tobacco, snuff, cigars, or cigarettes,
prescribed by law, shall be permitted to have packed in, or attached
to, or connected with, them, nor affixed to, branded, stamped, marked,
written, or printed upon them, any paper, certificate, or instrument
purporting to be or represent a ticket, chance, share or interest in,
or lependent upon, the event of a lottery, nor any indecent or immoral

lasrhmentfori picture, representation, print, or words; and any violation of the
R.S., sec. 46, p. 684.
IneffcctJulyl,1910.

laf nstmmeatubet

tax.

to

provisions of this paragraph shall subject the offender to the penalties
and punishments provided by section thirty-four hundred and fiftvsix of the Revised Statutes."
SEC. 34. That the provisions of sections thirty, thirty-one, thirtytwo, and thirty-three of this Act shall not take effect until July first,
nineteen hundred and ten.
SEC. 35. That unstemmed leaf tobacco in the natural leaf, in the

hand, and not manufactured or altered in any manner, raised and
grown in the United States, shall not be subject to any internalrevenue tax or charge of any kind whatsoever, and it shall be lawful for
any person to buy and sell such unstemmed tobacco in the leaf, in the
roiso
Persn, not farm- hand, without payment of tax of any kind: Provided, That any person,
ing, deemed deasill- other than the farmer or producer of leaf tobacco, who sells leaf
tobacco to manufacturers of tobacco, snuff or cigars shall be deemed
Requirements.

and considered a dealer in leaf tobacco, and become subject to all the

SIXTY-FIRST CONGRESS.

SESS. I. CH. 6.

1909.

provisions of section thirty-two hundred and forty-four, as amended

111
R.S.,sec-.3244,p.623.

by section fourteen, Act of March first, eighteen hundred and seventy- 22, p. 488.

nine, and also as amended by the Act of March third, eighteen hundred
and eighty-three, and, further, shall be subject to all the provisions

of section thirty-three hundred and sixty, as amended by section R S., sec. 3360p. 657.
fourteen, Act of March first, eighteen hundred and seventy-nine, and K.S., sePs.. 33591,
of sections thirty-three hundred and fifty-nine and thirty-three hun- PP. 657, 665

dred and ninety-one, United States Revised Statutes.
Every person shall be regarded as a retail dealer in leaf tobacco

etail

Every such retail dealer in leaf tobacco shall register with the col-

Registry required.

whose business it is to sell leaf tobacco in quantities of less than an
original hogshead, case or bale; or who shall sell directly to consumers or to persons other than dealers in leaf tobacco or to manufacturers
of tobacco, snuff or cigars, or to persons who purchase in original
packages for export.

cdeler

iedn

lector of the district his name or style, place of residence, trade or
business, and the place where such trade or business is to be carried
on; and a failure to register as herein required shall subject such person to a penalty of fifty dollars; and every retail dealer in leaf tobacco

Penaltyforfailure.
andRec.

f

purchasessal

shall also keep a book and enter therein daily his purchases of leaf
tobacco and his sales, where such sales amount to two pounds or
more to one person in one day. Such record shall be kept written
up to date and shall be in such form and contain such entries as shall
be prescribed by the Commissioner of Internal Revenue, with the
approval of the Secretary of the Treasury, and such books shall be
open at all times for the inspection of any internal-revenue officer

or agent.

al leaf
slesofnatur
Any person who has duly qualified as a retail dealer in leaf tobacco without
tax.
may sell natural leaf tobacco grown or raised in the United States
in its condition as cured on the farm, in the hand, and not manufactured in any way, except to manufacturers of tobacco, snuff or
cigars, without the payment of any tax on such leaf tobacco whatsoever, and so much of section sixty-nine, tariff Act of August twenty- Inecosistent laws

seventh, eighteen hundred and ninety-four, which took effect the
following day, and section thirty-two hundred and forty-four, United

oi. 2s p. 9.
R.s.,se. 244 p.624.

States Revised Statutes, or any other existing law, as is inconsistent
with the provisions of this Act, is hereby repealed.
And it shall be the duty of every retail dealer in leaf tobacco, as

herein described, under regulations to be prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of
the Treasury, to furnish on demand to any internal-revenue officer
or other authorized agent of the Treasury Department a true and
correct statement, verified by his oath or affirmation, of all his sales
of leaf tobacco in quantities of ten pounds or more to any one person
in any one day, with the name and residence in each instance of the
person to whom sold, and any such retail dealer in leaf tobacco who
shall willfully refuse to furnish such information or keep the book
as required herein, or who shall knowingly make any false statements or false entries in such book as to any of the facts aforesaid,
shall be guilty of a misdemeanor, and on conviction shall be liable
to a fine of fifty dollars for each offense: And providedfurther, That

ofStepound

o saole

Penalty for refusal,

fars

or growers

nothing in this Act shall be construed as imposing any restrictions not restricted

whatsoever upon the farmers or growers of leaf tobacco in regard to
the sales of their leaf tobacco.
SEC. 36. That a tonnage duty of two cents per ton, not to exceed
in the aggregate ten cents per ton in any one year, is hereby imposed
at each entry on all vessels which shall be entered in any port of the
United States from any foreign port or place in North America, Cen-

Veels
erom North
American, Gulf, etc.,
R.oS.,sec.4219,p.813,

amended.

tral America, the West India Islands, the Bahama Islands, the
Bermuda Islands, or the coast of South America bordering on the
Caribbean Sea, or Newfoundland, and a duty of six cents per ton,

Otherfo'i'"

ort.

SIXTY-FIRST CONGRESS.

Vetssel

in

ditres.

SESS. I.

CH. 6.

1909.

not to exceed thirty cents per ton per annum, is hereby imposed at
each entry on all vessels which shall be entered in any port of the
United States from any other foreign port, not, however, to include

vessels in distress or not engaged in trade.
.ft^?eteht'

etcF

8s..en272,p.541.

Vol.

,pp. 2.

Thissectionshallnot be construed to amend or repeal section twentyseven hundred and ninety-two of the Revised Statutes as amended
by section one of chapter two hundred and twelve of the laws of

nineteen hundred and eight, approved May twenty-eighth, nineteen
hundred and eight, or section five of the said chapter two hundred
and twelve of the laws of nineteen hundred and eight, or section

R.s., ec.27p.5.

twenty-seven hundred and ninety-three of the Revised Statutes.
Conflicting laws

re-

Section forty-two hundred and thirty-two of the Revised Statutes,

B.s.,ec.z22,p. sls. and sections eleven and twelve of chapter four hundred and twentyx.,sect.4219,p. s.l

P)d, p. 249.

one of the laws of eighteen hundred and eighty-six, approved June
nineteenth, eighteen hundred and eighty-six, and so much of section

forty-two hundred and nineteen of the Revised Statutes as conflicts
with this section, are hereby repealed.
n effectin6das.
This section shall take effect sixty days after the approval of this
Act.E C
eannnual ta oy
n toc
S . 37. There shall be levied and collected annually on the first
day of September by the collector of customs of the district nearest
the residence of the managing owner, upo the use of every foreignbuilt yacht, pleasure-boat or vessel, not ued or intended to be used
for trade, now or hereafter owned or chaptered for more than six
months by any citizen or citizens of the Un ed States, a sum equivalent to a tonnage tax of seven dollars per gross ton.
ptnce of duty
In lieu of the annual tax above prescribed the owner of any foreignbuilt yacht, pleasure-boat or vessel above described may pay a duty
Privileges, etc.
of thirty-five per centum ad valorem thereon, and such yacht,
R. s., se. 4214, 4215,
4217, 421, p. 81.

pleasure-boat or vessel shall thereupon be entitled to all the privileges
and shall be subject to all the requirements prescribed by sections

forty-two hundred and fourteen, forty-two hundred and fifteen, fortytwo hundred and seventeen, and forty-two hundred and eighteen of
the Revised Statutes and Acts amendatory thereto in the same manner as if said yacht had been built in the United States, and shall be
subject to tonnage duty and light money only in the same manner
exemp- as if said yacht had been built in the United States.

Tonnage
tions extended.
p
Vol' 35
425

So much of section five of chapter two hundred and twelve of the

laws of nineteen hundred and eight, approved May twenty-eighth,
nineteen hundred and eight, as relates to yachts built outside the
United States and owned by citizens of the United States is hereby
repealed.

Vewexclded.
Corporations.

rpecial excise
on busine of.

tax

This section shall not apply to a foreign-built vessel admitted to
American registry.
SEC. 38. That evely corporation, joint stock company or association, organized for profit and having a capital stock represented by

shares, and every insurance company, now or hereafter organized
under the laws of the United States or of any State or Territory of
the United States or under the Acts of Congress applicable to Alaska
or the District of Columbia. or now or hereafter organized under the
laws of any foreign country and engaged in business in any State or
Territory of the United States or in Alaska or in the District of

on net income. Columbia, shall be subject to pay annually a special excise tax with

respect to the carrying on or doing business by such corporation, joint
stock company or association, or insurance company, equivalent to
one per centum upon the entire net income over and above five thousand dollars received by it from all sources during such year, exclusive
of amounts received by it as dividends upon stock of other corporations, joint stock companies or associations, or insurance companies,
subject to the tax hereby imposed; or if organized under the laws of

SIXTY-FIRST CONGRESS.

SESS. I.

CH. 6.

113

1909.

any foreign country, upon the amount of net income over and above
five thousand dollars received by it from business transacted and
capital invested within the United States and its Territories, Alaska,
and the District of Columbia during such year, exclusive of amounts
so received by it as dividends upon stock of other corporations, joint
stock companies or associations, or insurance companies, subject to
the tax hereby imposed: Provided, however, That nothing m this O zat
exsection contained shall apply to labor, agricultural or horticultural cepted.
organizations, or to fraternal beneficiary societies, orders, or associations operating under 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 domestic building and loan associations, organized and operated
exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious,
charitable, or educational purposes, no part of the net income of which
inures to the benefit of any private stockholder or individual.
Second. Such net income shall be ascertained by deducting from Determination of
the gross amount of the income of such corporation, joint stock com-

net income.

pany or association, or insurance company, received within the year Deductions.
from all sources, (first) all the ordinary and necessary expenses etc.
actually paid within the year out of income in the maintenance and
operation of its business and properties, including all charges such as
rentals or franchise payments, required to be made as a condition to

the continued use or possession of property; (second) all losses eLossesdepreciation,

actually sustained within the year and not compensated by insurance
or otherwise, including a reasonable allowance for depreciation of
property, if any, and in the case of insurance companies the sums
other than dividends, paid within the year on policy and annuity
contracts and the net addition, if any, requreed by law to be made
within the year to reserve funds; (third) interest actually paid edneest
within the year on its bonded or other indebtedness to an amount of
such bonded and other indebtedness not exceeding the paid-up capital
stock of such corporation, joint stock company or association, or
insurance company, outstanding at the close of the year, and in the
case of a bank, banking association or trust company, all interest
actually paid by it within the year on deposits; (fourth) all sums Taxe.
paid by it within the year for taxes imposed under the authority of the
United States or of any State or Territory thereof t or imposed by the
government of any foreign country as a condition to carrying on
business therein; (fifth) a] amounts received by it within the year as

dividends upon stock of other corporations, joint stock companies or
associations, or insurance companies, subject to the tax hereby

imposed: Provided, That in the case of a corporation, joint stock

on indebt'

stck udbjento

to^ °

Foreign corpora-

company or association, or insurance company, organized under the tions'
laws.of a foreign country, such net income shall be ascertained by
deducting from the gross amount of its income received within the
year from business transacted and capital invested within the United
States and any of its Territories, Alaska, and the District of Columbia,
(first) all the ordinary and necessary expenses actually paid within the Opractingxpense
year out of earnings in the maintenance and operation of its business etc.
and property within the United States and its Territories, Alaska, and
the District of Columbia, including all charges such as rentals or
franchise payments required to be made as a condition to the cond re ia
tinued use or possession of property; (second) all losses actually sus- tioone.
ep
tained within the year in business conducted by it within the United
States or its Territories, Alaska, or the District of Columbia not
compensated by insurance or otherwise, including a reasonable
allowance for depreciation of property, if any, and in the case of
insurance companies the sums other than dividends, paid within the

SIXTY-FIRST CONGRESS.
Interest on ndebt-

Limit.

state

in

United

Dividends on stock
subjecttotax.

SESS. I.

CH. 6.

1909.

year on policy and annuity contracts and the net addition, if any,
required by law to be made within the year to reserve funds; (third)
interest actually paid within the year on its bonded or other indebtedness to an amount of such bonded and other indebtedness, not exceeding the proportion of its paid-up capital stock outstanding at the close
of the year which the gross amount of its income for the year from
business transacted and capital invested within the United States and
any of its Territories,'Alaska, and the District of Columbia bears to
the gross amount of its income derived from all sources within and
without the United States; (fourth) the sums paid by it within the
year for taxes imposed under the authority of the United States or of
any State or Territory thereof; (fifth) all amounts received by it
within the year as dividends upon stock of other corporations, joint

stock companies or associations, and insurance companies, subject to
ancecompn

Further

iner"the tax hereby imposed.

deduction.

In the case of assessment insurance com-

panies the actual deposit of sums with State or Territorial officers,
pursuant to law, as additions to guaranty or reserve funds shall be
treated as being payments required by law to reserve funds.
Third.. There shall be deducted from the amount of the net income

of each of such corporations, joint stock companies or associations,
or insurance, companies, ascertained as provided in the foregoing
computaton of tax paragraphs of this section, the sum of five thousand dollars, and said
tax shall be computed upon the remainder of said net income of such
corporation, joint stock company or association, or insurance company, for the year ending December thirty-first, nineteen hundred
Aqudl
foets
rceand nine, and for each calendar year thereafter; and on or before the
first day of March, nineteen hundred and ten, and the first day of
March in each year thereafter, a true and accurate return under oath
or affirmation of its president, vice-president, or other principal
officer, and its treasurer or assistant treasurer, shall be made by each
of the corporations, joint stock companies or associations, and insurance companies, subject to the tax imposed by this section, to the
collector of internal revenue for the district in which such corporation,
joint stock company or association, or insurance company, has its
principal place of business, or, in the case of a corporation, joint
stock company or association, or insurance company, organized
under the laws of a foreign country, in the place where its principal
Forms; contents.
business is carried on within the United States, in such form as the
Commissioner of Internal Revenue, with the approval of the Secres
stCndi..
tock out- tary of the Treasury, shall prescribe, setting forth, (first) the total
amount of the paid-up capital stock of such corporation, joint stock
company or association, or insurance confpny, outstanding at the
Indebtedness.
close of the year; (second) the total amount of the bonded and other
indebtedness of such corporation, joint stock company or association,
Grore

or insurance company at the close of the year; (third) the gross

income.

Foreign companies,

tik viubjeeti

tf

amount of the income of such corporation, joint stock company or
association, or insurance 'company, received during such year from
all sources, and if organized under the laws of a foreign country the
gross amount of its income received within the year from business
transacted and capital invested within the United States and any of

.m its Territories, Alaska, and the District of Columbia; also the amount

Operatingexpenses.

received by such corporation, joint stock company or association, or
insurance company, within the year by way of dividends upon stock
of other corporations, joint stock companies or associations, or
insurance companies, subject to the tax imposed by this section;
(fourth) the total amount of all the ordinary and necessary expenses
actually paid out of earnings in the maintenance and operation of the
business and properties of such corporation, joint stock company or
association, or insurance company, within the year, stating separately
all charges such as rentals or franchise payments required to be made

SIXTY-FIRST CONGRESS.

SESS. 1.

CH. 6.

1909.

as a condition to the continued use or possession of property, and

if organized under the laws of a foreign country the amount so
paid in the maintenance and operation of its business within the
United States and its Territories, Alaska, and the District of Columbia;
(fifth) the total amount of all losses actually sustained during the

year and not compensated by insurance or otherwise, stating separately any amounts allowed for depreciation of property, and in the
case of insurance companies the sums other than dividends, paid
within the year on policy and annuity contracts and the net addition,
if any, required by law to be made within the year to reserve funds;

115
Foreign companies.

deprecia-

tionLete,

and in the case of a corporation, joint stock company or association,

Foreign companies.

and in the case of insurance companies the sums other than dividends,

Ini
s racee

or insurance company, organized under the laws of a foreign country,
all losses actually sustained by it during the year in business conducted by it within the United States or its Territories, Alaska, and
the District of Columbia, not compensated by insurance or otherwise,
stating separately any amounts allowed for depreciation of property,
paid within the year on policy and annuity contracts and the net
addition, if any, required by law to be made within the year to reserve

fund; (sixth) the amount of interest actuallypaid within the year on its

bonded or other indebtedness to an amount of such bonded and other
indebtedness not exceeding the paid-up capital stock of such corporation, joint stock company or association, or insurance company,
outstanding at the close of the year, and in the case of a bank, banking
association or trust company, stating separately all interest paid by
it within the year on deposits; or in case of a corporation, joint stock
company or association, or insurance company, organized under the
laws of a foreign country, interest so paid on its bonded or other
indebtedness to an amount of such bonded and other indebtedness
not exceeding the proportion of its paid-up capital stock outstanding
at the close of the year, which the gross amount of its income for the
year from business transacted and capital invested within the United
States and any of its Territories, Alaska, and the District of Columbia,
bears to the gross amount of its income derived from all sources within
and without the United States; (seventh) the amount paid by it

on

debnttedsad

F or eign

comin-

companies.

Taxepaid.

within the year for taxes imposed under the authority of the United
States or any State or Territory thereof, and separately the amount
so paid by it for taxes imposed by the government of any foreign

country as a condition to carrying on business therein; (eighth) the Netincomenet income of such corporation, joint stock company or association,
or insurance company, after making the deductions in this section

spotio

of

authorized. All such returns shall as received be transmitted forth- turns.
with by the collector to the Commissioner of Internal Revenue.
Fourth. Whenever evidence shall be produced before the Commis- if r'etturs incorrect
sioner of Internal Revenue which in the opinion of the commissioner or not mad e -

justifies the belief that the return made by any corporation, joint
stock company or association, or insurance company, is incorrect,
or whenever any collector shall report to the Commissioner of Internal
Revenue that any corporation, joint stock company or association,
or insurance company, has failed to make a return as required by
law, the Commissioner of Internal Revenue may require from the
corporation, joint stock company or association, or insurance company making such return, such further information with reference
to its capital, income, losses, and expenditures as he may deem expedient; and the Commissioner of Internal Revenue, for the purpose of boolet

ascertaining the correctness of such return or for the purpose of
making a return where none has been made, is hereby authorized,
by any regularly appointed revenue agent specially designated by
him for that purpose, to examine any books and papers bearing upon
the matters required to be included in the return of such corporation, joint stock company or association, or insurance company, and

examne

Power, etc.

SIXTY-FIRST CONGRESS

etc.

SEss. I.

CH. 6.

1909.

to require the attendance of any officer or employee of such corporation, joint stock company or association, or insurance company,
and to take his testimony with reference to the matter required by
law to be included in such return, with power to administer oaths
to such person or persons; and the Commissioner of Internal Revenue
may also invoke the aid of any court of the United States having
jurisdiction to require the attendance of such officers or employees
retms, and theproduction of such books and papers. Upon the information
so acquired the Commissioner of Internal Revenue may amend any

ndn

,Provaofproceed- return or make a return where none has been made.

All proceed-

ings taken by the Commissioner of Internal Revenue under the provisions of this section shall be subject to the approval of the Secretary
emt to be of the Treasury.
made.
Fifth. All returns shall be retained by the Commissioner of Internal
Addition ift
Revenue, who shall make assessments thereon; and in case of any
edtse.
return made with false or fraudulent intent, he shall add one hundred
neglect, etc.
per centum of such tax, and in case of a refusal or neglect to make a
Further timen
return or to verify the same as aforesaid he shall add fifty per centum
of sicknes, etc

ionlect"on

of

Notifcation

of such tax.

a

dd

i-

of

-

Payment

Penalty or delay

ustody of returns.

Pod,

pp. 494,1.
u
ret

nnD^ulig

unishment or

m

s

In case of neglect occasioned by the sickness or absence

of an officer of such corporation, joint stock company or association,
or insurance company, required to make said return, or for other
sufficient reason, the collector may allow such further time for making
and delivering such-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 the same manner as the tax originally assessed
unless the refusal, neglect, or falsity is discovered after the date for
payment of said taxes, in which case-the amount so added shall be
paid by the delinquent corporation, joint stock company or association, or insurance company, immediately upon notice given by the
collector.

All assessments shall be made and the several corpora-

tions, joint stock companies or associations, or insurance companies,
shall be notified of the amount for which they are respectively liable
on or before the first day of June of each successive year, and said
assessments shall be paid on or before the thirtieth day of June,
except in cases of refusal or neglect to make such return, and in cases
of false or fraudulent returns, in which cases the Commissioner of
Internal Revenue shall, upon the discovery thereof, at any time
within three years after said return is due, make a return upon information obtained as above provided for, and the assessment made by
the Commissioner of Internal Revenue thereon shall be paid by such
corporation, joint stock company or association, or insurance company immediately upon notification of the amount of such assessment; and to any sum or sums due and unpaid after the
thirtieth day
of June in any year, and for ten days after notice and demand thereof
by the collector, there shall be added the sum of five per centum on
the amount of tax unpaid and interest at the rate of one per centum
per month upon said tax from the time the same becomes due.
Sixth. When the assessment shall be made, as provided in this section, the returns, together with any corrections thereof which may
have been made by the commissioner, shall be filed in the office of
the Commissioner of Internal Revenue and shall constitute public
records and be open to inspection as such.
Seventh. It shall be unlawful for any collector, deputy collector,

agent, clerk, or other officer or employee of the United States to
divulge or make known in any manner whatever not provided by law
to any person any information obtained by him in the discharge of
his offical duty, or to divulge or make known in any manner not provided by law any document received, evidence taken, or report made
under this section except upon the special direction of the President;

and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding one thousand dollars,

SIXTY-FIRST CONGRESS.

SES. I.

CH. 6.

1909.

117

or by imprisonment not exceeding one year, or both, at the discretion
of the court.
Eighth. If any of the corporations, joint stock companies or asso- oPnalty

ciations, or insurance companies, aforesaid, shall refuse or neglect to
make a return at the time or times hereinbefore specified in each
year, or shall render a false or fraudulent return, such corporation,
joint stock company or association, or insurance company, shall be
liable to a penalty of not less than one thousand dollars and not
exceeding ten thousand dollars.
Any person authorized by law to make, render, sign, or verify any
return who makes any false or fraudulent return, or statement, with

for failing

mae rreu

,Punishment for

false returns, etc., by

officials.

intent to defeat or evade the assessment required by this section to
be made, shall be guilty of a misdemeanor, and shall be fined not
exceeding one thousand dollars or be imprisoned not exceeding one
year, or both, at the discretion of the court, with the costs of prosecution.
All laws relating to the collection, remission, and refund of internal- ternpStinue of inrevenue taxes, so far as applicable to and not inconsistent with the
provisions of this section, are hereby extended and made applicable
to the tax imposed by this section.
Jurisdiction is hereby conferred upon the circuit and district atn'dncu
eto
eomp1
courts of the United States for the district within which any person
summoned under this section to appear .to testify or to produce
books, as aforesaid, shall reside, to compel such attendance, production of books, and testimony by appropriate process.
Panama Canal.
SEC. 39. That the Secretary of the Treasury is hereby authorized Additional issue of
c
to borrow on the credit of the United States from time to time, as tods 0for constr ethe proceeds may be required to defray expenditures on account of the Pot, p. 1013.
Panama Canal and to reimburse the Treasury for such expenditures
already made and not covered by previous issues of bonds, the sum of Amount.
two hundred and ninety million five hundred and sixty-nine thousand
dollars (which sum together with the eighty-four million six hundred
and thirty-one thousand nine hundred dollars already borrowed
upon issues of two per cent bonds under section eight of the Act of Vol.82 p. 484
June twenty-eighth, nineteen hundred and two, equals the estimate
of the Isthmian Canal Commission to cover the entire cost of the
Canal from its inception to its completion), and to prepare and issue
therefor coupon or registered bonds of the United States in such
form as he may prescribe, and in denominations of one hundred

Denominations.
in fifty
Interest.

dollars, five hundred dollars, and one thousand dollars, payable fifty yeable
years from the date of issue, and bearing interest payable quarterly

in gold coin at a rate not exceeding three per centum per annum;
and the bonds herein authorized shall be exempt from all taxes or Exemption
duties of the United States as well as from taxation in any form tat
by or under State, municipal, or local authority: Provided,That said
ispoal.
bonds may be disposed of by the Secretary of the Treasury at not
less than par, under such regulations as he may prescribe, giving to
all citizens of the United States an equal opportunity to subscribe
therefor, but no commissions shall be allowed or paid thereon; and a

Appropriation

sum not exceeding one-tenth of one per centum of the amount of the expenses.
bonds herein authorized is hereby appropriated, out of any money
in the Treasury not otherwise appropriated, to pay the expenses of
Issueoftwo
preparing, advertising, and issuing the same; and the authority con- bondrepeale
tained in section eight of the Act of June twenty-eighth, nineteen

debtedne .
Vol.
d0, p.

purposes," approved June thirteenth, eighteen hundred and ninetyeight, be, and the same is hereby, amended to read as follows:
"That the Secretary of the Treasury is authorized to borrow from per ent.
time to time, at a rate of interest not exceeding three per centum per
88740°-VOL 36, PT 1-11--10

for

reent

vol. 32, p.48L

hundred and two, for the issue of bonds bearing interest at two per
centum per annum, is hereby repealed.'
SEC. 40. That section thirty-two of an Act, entitled, "An Act
providing ways and means to meet war expenditures, and for other

from

f

n

466

SIXTY-FIRST CONGRESS.

SESS. I.

CHS. 6, . 1909.

annum, such sum or sums as, in his judgment, may be necessary to
meet public expenditures, and to issue therefor certificates of indebtedness in such form as he may prescribe and in denominations of

Payablewithin

one fifty dollars or some multiple of that sum; and each certificate so

issued shall be payable, with the interest accrued thereon, at such
time, not exceeding one year from the date of its issue, as the Secretary of the Treasury may prescribe: Provided, That the sum of such
certificates outstanding shall at no time exceed two hundred millions

year.

Amotireed
n

omc

Laewsas

to counter-Of dollars; and the provisions of existing law respecting counter-

feiting arid other fraudulent practices are hereby extended to the
bonds and certificates of indebtedness authorized by this Act."
SEC. 41. That sections one to four, inclusive, of an Act entitled:
eeal of inconsistvol. so, pp.151-4. "An Act to provide revenue for the Government and to encourage
the industries of the United States," approved July twenty-fourth,
eighteen hundred and ninety-seven, and all Acts and parts of Acts
i entdi"ngt eePed- inconsistent with the provisions of this Act, are hereby repealed, but
gs .,
the repeal of existing laws or modifications thereof embraced in this
Act shall not affect any act done, or any right accruing or accrued,
or any suit or proceeding had or commenced in any civil case before
of the said repeal or modification; but all rights and liabilities under
Enforement
Me.

'

'

said laws shall continue and may be enforced in the same manner,

except as otherwise provided in section twenty-eight of this Act, as if
Prioroffenses, etc. said repeal or modifications had not been made.

Any offenses com-

mitted and all penalties or forfeitures or liabilities incurred prior to the
passage of this Act under any statute 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.

not -f 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
seits, proecntions, Act shall not be affected thereby; and all suits, proceedings, or prosecutions, whether civil or criminal, 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, except as
otherwise provided in section twenty-eight of this Act, as if this Act

feteod.n"

Ctrtomnw amieni-, had not been passed.
pasd

the
That an Act entitled: "An Act to simplify
simplify

tration law
amended,
not repeal1ed.31

laws in relation to the collection of the revenues," approved June

vol.30, p. 212;
pp. 40-4006.

tenth, eighteen hundred and ninety, as amended by the Act of July
twenty-fourth, eighteen hundred and ninety-seven, and as further

vol. 5

amended by the Act of May twenty-seventh, nineteen hundred and
eight, is not hereby repealed but amended so as to read as in this Act
Soliciorof cutoms,

inhed
'.
v3ol. , p.7.

IfI
epasetthe

provided.

So much of section four of an Act entitled :"An Act making

appropriations for sundry civil expenses of the Government for the
fiscal year ending June thirtieth, nineteen hundred and seven, and for
other purposes," approved June thirtieth, nineteen hundred and six,
as relates to the appointment of a solicitor of customs and assistants,
is hereby repealed.
aay

SEC. 42. That unless otherwise herein specially provided, this Act

shall take effect on the day following its passage.
Signed Five minutes after Five o'clock P. M.
WHT.
August 5, 1909.
(H. R.1u1J.

Aug. 5th, 1909.

CHAP. 7.-An Act Making appropriations to supply urgent deficiencies in
appropriations for the fiscal year nineteen hundred and nine, and for other purposes.

[Public, No. t.j

Be it enacted by the Senate and House of Representatives of the United
Urgent deficiencies States of America in Congress assembled, That the following sums be,

appropriations.

and are hereby, appropriated, out of any money in the Treasury not
otherwise appropriated, to supply urgent deficiencies in appropria-


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