Full text of Tariff of 1913 (Underwood Tariff)

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114

SIXTY-THIRD CONGRESS.

SEs. I.

CHS. 15, 16.

1913.

Extended to previus restoration

SEa. 2. That where under the law the Secretary of the Interior is
authorized or directed to make restoration of lands previously withdrawn he may also restrict the restoration as prescribed in section
one of this Act.
Approved, September 30, 1913.

October 3,1913
IH.B. 3321.]

AP.
. 16.-An Act To reduce tariff duties and to provide revenue for the
Government, and for other purposes.

[Public, No. 16.3

Be it enacted by te Senate and House of Revesentatives of the United
State of America in Coness assembled, That on and after the day
frombroad
following the passage of this Act, except as otherwise specially prom ened. 2 04 vided for in this Act, there shall be levied, collected, and paid upon all
VoL 36p.11.
articles when imported from any foreign country into the United
Phlippinea, GOam, States or into any of its possessions (except the Philippine Islands
and Tutlaexpted. and the islands of Guam and Tutuila) the rates of duty which are by
the schedules and paragraphs of the dutiable list of this section
utiesfon

prB

prescribed, namely:

DUnjau

DUTIABLE LIST.

Isr.

chseDA.Utdof,A. nld
Chern'_ls,
paints.

SCHEDULE

CALS, OILS, AND PAINTS.

I. Acids: Boracic acid, cent per pound; citric acid, 5 cents per
pound; formic acid, 1 cents per pound, gallic acid, 6 cents per pound;

Aci.

Alkalis, eta

Baan

lactic acid, 1 cents per pound; oxalic acid, 1½ cents per pound;
pyrogalic acid, 12 cents per pound; salicylic acid, 21 cents per
pound; tannic acid and tannin, 5 cents per pound; tartaric acid,
3½cents per pound; all other acids and acid anhydrides not specially
provided for m this section, 15 per centum ad valorem.
2. Acetic anhydrid, 2j cents per pound.
3. Acetone, 1 cent per pound.
4. Dried egg albumen, 3 cents per pound.
5. Alkalies, alkaloids, and all chemical and medicinal compounds,
preparations, mixtures and salts, and combinations thereof not
specially provided for in this section, 15 per centum ad valorem.
6. Alumina, hydrate of, or refined bauxite; alum alum cake, patent alum, sulphate of alumina, and aluminous cake, and all other
manufactured compounds of alumina, not specially provided for in
this section, 15 per centum ad valorem.
7. Ammonia, carbonate of, and muriate of, I of 1 cent per pound;
phosphate of, 1 cent per pound; liquid anhydrous, 2j cents per
pound; ammoniacal gas liquor, 10 per centum ad valorem.
8. Argols or crude tartar or wine lees crude or partly refined,
containing not more than 90 per centum of potassium bitartrate, 5
per centum ad valorem; containing more than 90 per centum of
potassium bitartrate, cream of tartar, and Rochelle salts or tartrate
of soda and potassa, 2½ cents per pound; calcium tartrate crude, 5 per
centum ad valorem.
9. Balsams: Copaiba, fir or Canada, Peru, tolu, and all other
balsams, which are natural and uncompounded and not suitable for
the manufacture of perfumery and cosmetics, if 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 balsams and the
prevention of decay or deterioration pending manufacture, all the
foregoing not specially provided for in this section, 10 per centum ad
valorem; if advanced m value or condition by any process or treatment whatever beyond that essential to the proper packing of the
balsams and the prevention of decay or deterioration pending manufacture, all the foregoing not specially provided for in this section, 15

SIXTY-THIRD CONGRESS. SEss. I. CH. 16.

115

1913.

per centum ad valorem: Provided, That no article containing alcohol Chemicals,
scrDSroils,
A. and
shall be classified for duty under this paragraph.
pttinuCnd.
10. Barium, chloride of, i cent per pound;2 dioxide of,P1½ cents
per
otcontaining alco
1Not
containing
alohol
pound- carbonate of precipitated, 15 per centum ad valorem.
11. Blacking of all kinds, polishing powders, and all creams and Blacking, etc.

preparations for cleaning or polishing, not speciaUv provided for in
this section, 15 per centum ad valorem: Proided,That
gacP.
anpno preparaaNot containing alo.
tions containing alcohol shall be classified for duty under this h o L
paragraph.
12. Bleaching powder, or chloride of lime, ^ cent per pound.
13. Caffein, $1 per pound; compounds of caffein, 25 per centum ad
valorem; impure tea, tea waste, tea siftings or sweepings, for manufacturing purposes in bond, pursuant to the provisions of the Act of VOL635 316
May sixteenth, nineteen hundred and eight, 1 cent per pound.
14. Calomel, corrosive sublimate, and other mercurial preparations,
15 per centum ad valorem.
15. Chalk, precipitated, suitable for medicinal or toilet purposes;
chalk put up m the form of cubes blocks, sticks, or disks, or other.
wise, including tailors', billiard, red, and other manufactures of chalk
not specially provided for in this section, 25 per centum ad valorem,
16. Chemical and medicinal compounds and preparations, includ- cia=w,,,de
ing mixtures and salts, distilled oils, essentialois, expressed oils,
rendered oils, greases, ethers, flavoring and other extracts and fruit
essences, all the foregoing and their combinations when containing
alcohol, and all articles consisting of vegetable or mineral objects
immersed or placed in, or saturated with, alcohol, except perfumery

and spirit varnishes, and all alcoholic compounds not specially provided for in this section, if containing 20 per centum of alcohol or
less, 10
s per pound and 20 per centum ad valorem; containing
more than 20 per centum and hot more than 50 per centum of alcohol,
20 cents per pound and 20 per centum ad valorem; containing more
than 50 per centum of alcohol, 40 cents per pound and 20 per centum
ad valorem.
17. Chemical and medicinal compounds, combinations and all

similar articles dutiable under this section except soap, whether
specially provided for or not, put up in individual packages of two
and one-half pounds or less gross weight (except samples without
commercial value) shall be dutiable at a rate not less than 20 per

nP". "

centum ad valorem: Provided That chemicals, drugs, medicinal and cPiS,.et.

similar substances, whether dutiable or free, imported in capsules,
pills, tablets, lozenges, troches, ampoules, jubes, or similar lorms,
shal be dutiable at not less than 25 per centum ad valorem.
18. Chloral hydrate, salol, phenolphthalein, urea, terpin hydrate,

acetanilid, acetphenetidin, antipyrine, glycerophosphonc acid and
salts and compounds thereof, acetylsalicylic acid, aspirin, guiacol
carbonate, and thymol, 25 per centum ad valorem.
19. Chloroform, 2 cents per pound; carbon tetrachloride, 1 cent
per pound.

20. Coal-tar dyes or colors, not specially provided for in this section, 30 per centum ad valorem.
21. AB other products or preparations of coal tar, not colors or
dyes, not specially provided for in this section, 15 per centum ad
valorem.
22. Coal-tar distillates, not specially provided for in this section;
benzol, naphtol, resorcin, toluol, xylol; all the foregoing not medicinal and not colors or dyes, 5 per centum ad valorem.
23. Coal-tar products known as anilin oil and salts, toluidine,
xylidin, cumidin, binitrotoluol, binitrobenzol benzidin, tolidin,
dianisidin, naphtylamin, diphenylamin, benzaldehydbenzenzyl chloride, nitro-benzo and nitrotoluol, naphtylaminsufoacids and their
sodium or potassium salts, naphtolsulfoacids and their sodium or

CO-

p dno

SIXTY-THIRD CONGRESS.

116
SCHmL A.

dpotassium

pstst-cnil.i sium

Cooion, etc.

Vegetable

dgs.

CNotcntaining ahobl.

Ethers.

Gelatin,etc.

1913.

salts, amidonaphtolsulfoacids and their sodium or potassalts, amidosalicyic acid, binitrochlorbenzol, diamidostil-

bendisulfoacid, metanihc acid, paranitranilin, dimethylanilin; all
the foregoing not medicinal and not colors or dyes, 10 per centum
ad valorem.
24. Cobalt, oxide of, 10 cents per pound.
25. Collodion and all other iquid solutionsiof pyroxylin, or of
other cellulose esters, or of cellulose, 15 per centum ad valorem;
compounds of pyroxylin or of other cellulose esters, whether known
as celluloid or by any other name, if in blocks, sheets, rods, tubes, or
other forms not polished, wholly or partly, and not made into finished
or partly finished articles, 25 per centum ad valorem; if polished,
wholly or partly, or if finished or partly finished articles, of which
collodion.or any compound of pyroxylin or other cellulose esters, by
whatever name known, is the component material of chief value, 40
per centum ad valorem.
26. Coloring for brandy, wine, beer, or other liquors, 40 per centum
ad valorem.
.27.
Drugs, such as barks, beans, berries, buds, bulbs, bulbous
roots, excrescences, fruits, flowers, dried fibers, dried insects, grains,
gums, herbs, leaves, lichens, mosses, roots, stems, vegetables, seeds
(aromatic, not garden seeds), seeds of morbid growth, and weeds;
any of the foregoing which are natural and uncompounded drugs
and not edible and not specially provided for in this section, but
which are advanced in value or condition by shredding, grinding,
chipping, crushing, or any other proces or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture, 10 per centum
ad valorem: Proided That no article containing alcohol shall be
classified for duty under this paragraph.
28. Ergot, 10 cents per pound.
29. Ethers: Sulphuric, 4 cents per pound; amyl nitrite, 20 per
centum ad valorem; amyl acetate and ethyl acetate or acetic ether,
5 cents per pound; ethyl chloride, 20 per centum ad valorem; ethers
and esters of all kinds not specially provided for in this section, 20
than 10 per centum of alcohol shall be classified for duty under this
paragraph
30.xtrtracts and decoctions of nutgalls, Persian berries sumac,

Dyeingxte

Nrontanin

CH. 16.

per centum ad valorem: Provide, That no article contaiining more

Aol.Iit

cohol.

Snss. I.

logwood, and other dyewoods, and all extracts of vegetable origin
suitable for dyeing, coloring, or staining, not specially provided for in
this section; all the foregoing not containing alcohol and not medicinal, i of 1 cent per pound.
31. Extract of chlorophyll, 15 per centum ad valorem; saffron and
safflower, and extract of, and saffron cake, 10 per centum ad valorem:
Provided, That no article containing alcohol shall be classified forduty
under this paragraph.
32. Formaldehyde solution containing not more than 40 per centum
of formaldehyde, or formaline, 1 cent per pound.
33. Fusel oil, or amylic alcohol, i cent per pound.
34. Gelatin, glue, and glue size, valued not above 10 cents per

pound, 1 cent per pound; valued above 10 cents per pound and not
above 25 cents per pound, 15 per centum ad valorem; valued above
25 cents per pound, 25 per centum ad valorem; manufactures of
gelatin or manufactures of which gelatin is the component material
of chief value, 25 per centum ad valorem; isinglass and prepared fish
sounds, 25 per centum ad valorem; agar-agar, 20 per centum ad
valorem.
35. Glycerin, crude, not purified, 1 cent per pound; refined, 2 cents
per pound.

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

1913.

117

36. Gums: Amber, and amberoid unmanufactured, or crude gum,
scwiDME A.
not specially provided for in this section, $1 per pound; arabic, or paintw-Continued
senegal, ½cent per pound; camphor, crude, natural, 1 cent per pound; Gums etc.
camphor, refined and synthetic, 5 cents per pound; chicle, crude, 15
cents per pound; refined or advanced in value by drying, straiing, or
any other process or treatment whatever beyond that essential to the
proper packing, 20 cents per pound; dextrine, made from potato starch
or potato flour, 1I cents per pound; dextrine not otherwise provided
for, burnt starch or British gum, dextrine substitutes, and soluble or
chemically treated starch, i of 1 cent per pound.
37. Ink and ink powders, 15 per centum ad valorem.
38. Iodoform, and potassium iodide, 15 cents per pound.
39. Leaves and roots: Buchu leaves, 10 cents per pound; coca
leaves, 10 cents per pound gentian, J cent per pound; licorice root,
i cent per pound; sarsaparilla root, 1 cent per pound.
40. Licorice, extracts of, in pastes, rolls, or other forms, 1 cent per
pound.
41. Lime, citrate of, 1 cent per pound.
42. Magnesia: Calcined, 3½cents per pound; carbonate of, precipitated, 1 cents per pound; sulphate of, or Epsom salts, A cent
per pound.
43. Menthol, 50 cents per pound.
44. Oils, rendered: Sod, seal, herring, and other fish oil, not spe- Ot
cially provided for in this section, 3 cents per gallon; whale oils 5 cents
per
gallon;sperm oil, 8 cents per allon; wool grease, including that
known commercially as degras or brown wool grease, crude and not
refined or- iproved in value or condition, cent per pound; refined
or improved m value or condition, and not specially provided for in
this sectiqn, cent per pound; lanolin, 1 cent per pound; all other
animal oils,
er oiand
a gre ses, and all combinations of the
same, not specially provided for in this section, 15 per centum ad
valorem.
45. Oils, expressed: Alizarin assistant, sulphoricinoleic acid, and Exe BBedricinoleic acid, and soaps containing castor oil, any of the foregoing
in whatever form, and all other alzarin assistants and all soluble
greases used in the processes of softening, dyeing, or finishing, not
specially provided for in this section, 25 per centum ad valorem;
castor oil, 12 cents per gallon; flaxseed and linseed oil, raw, boiled,
or oxidized, 10 cents per gallon of 7½pounds; poppy-seed oil, raw,
boiled, or oxidized, rapeseed oil, and peanut oil, 6 cents per gallon;
hempseed oil, 3 cents per gallon; almond oil, sweet, 5 cents per pound;
sesame or sesamum seed or bean oil, 1 cent per pound; olive oil, not
specially provided for in this section, 20 cents per gallon; olive oil,
in bottles, jars, kegs, tins, or other packages having a capacity of less
than five standard gallons each, 30 cents per gallon; all other expressed oils and all combinations of the same, not specially provided
for in this section, 15 per centum ad valorem.
46. Oils, distilled and essential: Orange and lemon, 10 per centum tiied
and ead valorem; peppermint, 25 cents per pound; mace oil, 6 cents per
pound; almond, bitter; amber; ambergris; anise or anise seed; ber-

gamot; camomile; caraway; cassia; cinnamon; cedrat; citronella and

lemon-grass; civet; fennel; jasmine or jasimne; juniper; lavender,
and aspic or spike lavender; limes; neroli or orange flower; origanum,
red or white- rosemary or anthoss- attar of roses; thyme; and valerian; all the foregoing oils, and all fruit ethers, oils, and essences, and
essential and distilled oils and all combinations of the same, not
specially provided for in this section, 20 per centum ad valorem: rmo.
Provided, That no article containing alcohol shall be classified for Notconthangalmh
duty under this paragraph.
0
47. Opium, crude or unmanufactured, and not adulterated, con- opu=.
taining 9 per centum and over of morphia, $3 per pound; opium of

118

SIXTY-THIRD CONGRESS.

scEmuS'A.
pinctinued

SEss. I.

OH. 16.

1913.

the same composition, dried to contain 15 per centum or less of
moisture, powdered, or otherwise advanced beyond the condition of

crude or unmanufactured, $4 per pound- morphia or morphine,
sulphate of, and all alkaloids of opium, and salts and esters thereof,
$3 per ounce; cocaine, ecgonine, and all salts and derivatives of the
same, $2 per ounce; 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, 60 per centum ad
valorem; opium containing less than 9 per centum of morphia, $6
per pound; but preparations of opium deposited in bonded warehouses sha not be removed therefrom without payment of duties,

Pribition

Vto

o
not a- and such duties shall not be refunded: Provded, That nothing

p,
,et

coimapigmsnts.c.

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.
48. 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
preparations, all the foregoing, if containing alcohol, 40 cents per
pound and 60 per centum ad valorem; if not containing alcohol, 60
per centum ad valorem, floral or flower waters containing no alcohol,
not specially provided for in this section, 20 per centum ad valorem.
49. Ambergris, enfleurage greases and floral essences by whatever
method obtained; flavoring extracts, musk, grained or in pods, civet,
and all natural or synthetic odoriferous or aromatic substances,
preparations, and mixtures used in the manufacture of, but not
marketable as, perfumes or cosmetics, all the foregoing not containing alcohol and not specially provided for in this section, 20 per
centum ad valorem.
50. Plasters, healing or curative, of all kinds, and court-plaster,
15 per centum ad valorem.
51. Baryta, sulphate of, or barytes, including barytes earth,
unmanufactured, 15 per centum ad valorem; manufactured, 20 per
centum ad valorem; blanc-fixe, or artificial sulphate of barytes, and
satin white, or artificial sulphate of lime, 20 per centum ad valorem.
52. 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, 20 per centum ad valorem; ultramarine blue, whether
dry, in pulp, or ground in or mixed with oil or water, and wash blue
containing ultramarine, 15 per centum ad valorem.
53. Black pigments, made from bone, ivory, or vegetable substance, by whatever name known; gas black and lampblack, dry or
ground in or mixed with oil or water, 15 per centum ad valorem.
54. 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, 20 per centum ad valorem.
55. Ocher and ochery earths, sienna and sienna earths, and umber
and umber earths, 5 per centum ad valorem; Spanish brown, venetian
red, Indian red, and colcothar or oxide of iron, not specially provided
for in this section, 10 per centum ad valorem.
56. Lead pigments: Litharge, orange mineral, red lead, white lead
and all pigments containing lead, dry or in pulp, and ground or mixed
with oil or water, not specially provided for in this section, 25 per
centum ad valorem.
57. Lead, acetate of, white, and nitrate of, It cents per poundacetate of, brown, gray, or yellow, 1 cent per pound; allother lead

SIXTY-THIRD CONGRESS.

SEaS. I.

CH. 16.

119

1913.

compounds not specially provided for in this section, 20 per centum
ad valorem.

schmDsiu A.n
palnts-Coniinued.
10 per centum Vanishes, etc.

58. Varnishes, including so-called gold size or japan,
ad valorem: Provided, That spirit varnishes containing less than 10 Pcooicico tots.
per centum of methyl alcohol of the total alcohol contained therein,
shall be dutiable at $1.32 per gallon and 15 per centum ad valorem.
59. Vermilion reds, containing quicksilver, dry or ground in oil or
water, 15 per centum ad valorem; when not containing quicksilver'
but made of lead or containing lead, 25 per centum ad valorem.
60. Whiting and Paris white, dry, and chalk, ground or bolted,
y cent per pound; whiting and Paris white, ground in oil, or putty,
15 per centum ad valorem.
61. Zinc, oxide of, and pigments containing zinc but not containing
more than 5 per centum of lead, ground dry, 10 per centum advalorem;
when ground in or mixed with oil or water, lithopone and white sulphide of zinc, 15 per centum ad valorem.
62. Zinc, chloride of and sulphate of, i cent per pound.
63. Enamel paints, and all paints, colors, pigments, stai, crayons, - PL a te

including charcoal crayons or fusains, smlts and frostings, and all
ceramic and glass fluxes, glazes, enamls, and colors, whether crude,
dry, mixed, or ground with water or oil or with solutions other than'
oil, not specially provided for in this section, 15 per centum ad valorem; all paints, colors, and pigments commonly known as artists'

paints or colors, whether in tubes, pans, cakes, or other forms, 20 per
centum ad valorem;i all color lakes, whether dry or in pulp, not
specially provided for in this section, 20 per centum ad valorem.
64. Potash: Bicarbonate of, refined, and chlorate of, ½ cent per Po pound; eromate and bichromate of, 1 cent per pound; nitrate of,
or saltpeter, refined, 7 per ton; prmganate of, 1 cent per pound;
pruiate of, red, 2 ets per pound; yellow, 1I cents per pound.
65. Salts and all other compounds and mixtures of which.bismuth,
gold, platinum, rhodium, silver, or tin constitute the element of chief
value, 10 per centum ad valorem.
66. Soaps: Perfumed toilet soaps, 30 per centum ad valorem; sP
medicinal soaps, 20 per centum ad valorem; castile soap, and unperfumed toilet soap, 10 per centum ad valorem; all other soaps and soap
powder not specially provided for in this section, 5 per centum ad
valorem.
d
67. Soda: Benzoate of, 5 cents per pound; chlorate of, and nitrite
of, I cent per pound; bicarbonate of, or supercarbonate of, or saleratus, and other alkalies containing 50 per centum or more of bicarbonate of soda; hydrate of, or caustic; phosphate of; hyposulphite
of; sulphid of, and sulphite of, i cent per pound; chromate and
bichromate of, and yellow prussiate of, i cent per pound- borate of,
or borax refined; crystal carbonate of, monohydrate, and sesquicarbonate of; sal soda, and soda crystals, * cent per pound; and sulphate
of soda crystallized, or Glauber salts, $1 per ton.
68. Sponges: Trimmed or untrimmed but not advanced in value spo m t
by chemical processes, 10 per centum ad valorem; bleached sponges
and sponges advanced in value by processes involving chemical
operations, manufactures of sponges, or of which sponge is the component material of chief value, not specially provided for in this section,
15 per centum ad valorem.
69. Talcum, ground talc, steatite, and French chalk, cut, powdered, washed, or pulverized, 15 per centum ad valorem.
70. Vanillin, 10 cents per ounce; vanilla beans, 30 cents per pound; v tn '
tonka beans, 25 cents per pound.

-".

120

SIXTY-THIRD CONGRESS

SESS. I.

Ci. 16.

1913.

SCHReBr B.
Earths, earthene, and gare.

SCHEDULE B-EARTHS, WAR
EARTHENWARE, AND GLASS-

Brik.

71. Fire brick, magnesite brick, chrome brick, and brick not specially provided for in this section, not glazed, enameled, painted,
vitrified, ornamented or decorated in any maner, 10 per centum
ad valorem; if glazed, enameled, painted, vitrified, ornamented, or
decorated in any manner, and bath brick, 15 jper centun ad valorem.
72. Tiles, plain unglazed, one color, exceeding two square inches in
size, 1 cents per square foot; glazed, ornamented, hand-painted,
enameled, vitrfied, semivitrified, decorated, encaustic, ceramic
mosaic, flint, spar, embossed, gold decorated, grooved and corrugated,
and all other earthenware tiles and tiling, except pill tiles and socalled quarries or quarry tiles but including tiles wholly or in part of
cement, 5 cents per square foot; so-called quarries or quary tiles,
20 per centum ad valorem; mantels, friezes, and articles of every
description or parts thereof, composed wholly or in chief value of
earthenware tiles or tiling, except pill tiles, 30 per centum ad valorem.

T fl e

WARE.

73. Lime, 5 per centum ad valorem.

Gyu,
et.
s,etc.

74. Plaster rock or gypsum, crude, ground or calcined, pearl hardening for paper makers' use; white, non-staining Portland cement,
Keene's cement, or other cement of which gypsum is the component
material of chief value, and all other cements not specially provided
for in this section, 10 per centum ad valorem.
75. Pumice stone, unnanufactured, 5 per centum ad valorem;

wholly or partially manufactured, t 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, 25 per centum
ad valorem.
ays, earhs, etc.

Containersincluded.
ica

r",

an d

76. Clays or earths, unwrought or unmanufactured, not specially

provided for in this section, 50 cents per ton; wrought or manufactured, not specially provided for in this section, $1 per ton; china
clay or kaohn, $1.25 per ton; fuller's earth, unwrought and unmanufactured, 75 cents per ton, wrought or manufactured, $1.50 per ton;
fluorspar, $1.50 per ton: Provided That the weight of the casks or
other containers shall be included m the dutiable weight.
77. Mica, unmanufactured, valued at not above 15 cents per
pound, 4 cents per pound; valued above 15 cents per pound, 25 per
centum ad valorem; cut mica, mica splittings, built-up mica, and all
manufactures of mica, or of which mica is the component material
of chief value, 30 per centum ad valorem; ground mica, 15 per
centum ad valorem.

78. Common yellow, brown, or gray earthenware made of natural
unwashed and unmixed clay; plain or embossed, common salt-glazed
stoneware; stoneware and earthenware crucibles; all the foregoing,
not ornamented, incised, or decorated in any manner, 15 per centum
ad valorem; if ornamented, incised, or decorated in any manner and
manufactures wholly or in chief value of such ware, not specially
provided for in this section, 20 per centum ad valorem; Rockingham
earthenware, 30 per centum ad valorem.
79. Earthenware and crockery ware composed of a nonvitrified
absorbent body, including white granite and semiporcelain earthenware, and cream-colored ware, and stoneware, including clock cases
with or without movements, pill tiles, plaques, ornaments, toys
charms, vases, statues, statuettes, mugs, cups, steins, lamps, and all
other articles composed wholly or in chief value of such ware; if
plain white, plain yellow, plain brown, plain red, or plain black, not
painted, colored, tinted, stained, enameled, gilded, printed, ornamented or decorated in any manner, and manufactures in chief value
of such ware not specially provided for in this section, 35 per centum
ad valorem; if painted, colored, tinted, stained enameled, gilded,

SIXTY-THIRD CONGRESS.

SEss. I.

CH. 16.

121

1913.

printed, or ornamented or decorated in any manner, and manufac- EsCHe B.
tures in chief value of such ware not specially provided for in this andgasware-ontd
section, 40 per centum ad valorem.
d por80. China and porcelain wares composed of a vitrified nonabsorbent eChens.w
body which when broken shows a vitrified or vitreous, or semivitrified
or semivitreous fracture, and all bisque and parian wares, including
clock cases with or without movements, plaques, ornaments, toys
charms, vases statues, statuettes, mugs, cups, steins, lamps, and
all other articles composed wholly or in chief value of such ware, if
tinted, sta
plain white, or plain brown, not painted, colortained,
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, 50 per centum ad valorem; if 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, 55 per centum ad valorem.
not
not s
81. Earthy or mineral substances wholly or partially manufac- fted.
tured and 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, 20 per centum ad valorem; if decorated, 25 per
centum ad valorem; unmanufactured carbon, not specially provided Caboletc.
for in this section, 15 per centum ad valorem; electrodes for electric
furnaces electrolytic and battery purposes, brushes, plates, and
disks, all the foregoing composed wholly or in chief value of carbon,
25 per centum ad valorem; manufactures of carbon not specially
.
provided for in this section, 20 per centum ad valorem.
tot
82. Gas retorts, 10 per centum ad valorem; lava tips for burners,
15 per centum ad vaorem; carbons for electric lighting, wholly or
partly finished, made entirely from petroleum eoke, 15 cents per
hundred feet; if composed chiefly of lampblack or retort carbon, 40
cents per hundred feet; carbons for flaming arc lamps, not specially
provided for in this section, and filter tubes, 30 per centum ad
valorem; porous carbon pots for electric batteries, 15 per centum
ad valorem.
Goass bottles, etc.
83. Plain green or colored, molded or pressed, and flint, lime, or Plain.B
lead glass bottles, vials, jars, and covered and 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), 30 per centum ad valorem: Provided Termsrestricted.
That the terms 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.

ornamented etc.

84. Glass bottles, decanters, and all articles of every description
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
m 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, 45 per centum ad valorem: Provided, That for the stoppes
purposes of this Act, bottles with cut-glass stoppers shall, with the
stoppers, be deemed entireties.

122

SIXTY-THIRD CONGRESS.

SEa. I

CH. 16.

1913.

SCSZtUL e
85. Unpolished, cylinder, crown, and common window glass, not
Ewar w-ontd exceeding one hundred and fifty square inches, X of 1 cent per pound;
Wmdo~la
above that, and not exceeding three hundred and eighty-four square

inches, 1 cent per pound; above that, and not exceeding seven hundred and twenty square inches, 1) cents per pound; above that,
and not exceeding one thousand two hundred square inches, 13
cents per pound; above that, and not exceeding two thousand four
pero.
hundred square inches, 1 cents per pound; above that, 2 cents per
n boxes.
pound: Provided, That unpolished, cylinder, crown, and common
window glass, imported in boxes, shall contain fifty square feet, as
nearly as sizes wil permit, and the duty shall be computed thereon
according to the actual weight of glass.
ylhnderandc
86. Cy inder and crown glass, polished, not exceeding three
hundred and eighty-four square inches, 3 cents per square foot;
above that, and not exceeding seven hundred and twenty square
inches, 4 cents per square foot; above that, and not exceeding one
thousand four hundred and forty square inches, 7 cents per square
foot; above that, 10 cents per square foot.
late gam.
87. Fluted, rolled, ribbed, or rough plate glass, or the same containing a wire netting within itself, not including crown, cylinder,
or common window glass, not exceeding three hundred and eightyfour square inches, ½cent per square foot; all above that, 1 cent 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
Ground, etc.
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.
Polnod.
88. Cast polished plate glass, finished or unfinished and unsilvered,
or the same containing a wire netting within itself, not exceeding
three hundred and eighty-four square inches, 6 cents per square foot;
above that, and not exceeding seven hundred and twenty square
inches, 8 cents per square foot; all above that, 12 cents per square
foot.
Silvered, etc.
89. Cast polished plate glass, silvered, cylinder and crown glass, silvered, and looking-glass plates exceeding in size one hundred and
forty-four square inches, shall be subject to a duty of 1 cent per
r.
square foot in addition to the rates otherwise chargeable on such
Framed.
glass unsilvered: Provided, That no looking-glass plates or 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, ornamented,
90. 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 4
per centum ad valorem in addition to the rates otherwise chargeable

thereon.
91. Spectacles, eyeglasses, and goggles, and frames for the same, or
parts thereof, finished or unfinished, 35 per centum ad valorem.
92. Lenses of glass or pebble, molded or pressed, or ground and
polished to a spherical, cylindrical, or prsmatic form, and ground and
polished pano or coquill glasses, wholly or partly manufactured,
strips of glass, not more than three inches wide, ground or polished

spctacles
Lene, etc.

on one or both sides to a cylindrical orprismatic form, including those
used in the construction of gauges, and glass slides for magic lanterns,
Operagle

etc.

25 per centum ad valorem.
93. Opera and field glasses, optical instruments and frames and
mountings for the same; all the foregoing not specially provided for
in this section, 35 per centum ad valorem.

SIXTY-THIRD CONGRESS.

SEss. I.

CH. 16.

1913.

94. Surveying instruments, telescopes, microscopes, photographic

sEcDUL B.

and projection lenses, and frames and mountings for the same, 25 per and gaware-Contd'
centum ad valorem.
men
instru95. Stained or painted glass windows, or parts thereof, and all ettaned windows,

mirrors, not exceeding in size one hundred and forty-four square
inches, with or without frames or cases; incandescent electric-light
bulbs and lamps, with or without filaments; 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,
30 per centum ad valorem.
96. Fusible and glass enamel, not specially provided for in this
section, 20 per centum ad valorem; opal or cylinder glass tiles or
tiling, 30 per centum ad valorem.
97. Marble, breccia, and onyx, in block, rough or squared only, mable, brecda, and
50 cents per cubic foot- marble, breccia, and onyx, sawed or dressed,
over two inches in thickness, 75 cents 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, 6 cents per superficial
foot; if more than one inch and not more than one and one-hall inches
in thickness, 8 cents per superficial foot; if more than one and onehalf inches and not more than two inches in thickness, 10 cents per
superficial foot; if rubbed in whole or in part, 2 cents per superficial
foot in addition; mosaic cubes of marble or onyx, not exceeding two
cubic inches in size, if loose, 20 per centum ad valorem; if attached to
paper or other material, 35 per centum ad valorem.
98. Marble, breccia, onyx, alabaster, and jet, wholly or partly Manufactures of
manufactured into monuments, benches, vases, and other articles, marble
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 agae rk
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, 45 per centun ad valorem.
99. Freestone, granite, sandstone, limestone, lava, and all other

stone suitable for use as monumental or building stone, except
marble, breccia, and onyx, not specially provided for in this section,
hewn, dressed, or polished,-or otherwise manufactured, 25 per centum
ad valorem; unmanufactured, or not dressed, hewn, or polished, 3
cents per cubic foot.
100. Grindstones, finished or unfinished, $1.50 per ton.
101. Slates, slate chimney pieces, mantels, slabs for tables, roofing
slates, and all other manufactures of slate, not specially provided for
in this section, 10 per centum ad valorem.
SCHEDULE C-METALS AND MANUFACTURES OF.
102. Chrome or chromium metal, ferrochrome or ferrochromium,

BiMdi stoneetc.

te
da

caC.,-d

Maet t and manu.
factue of.

steelanloya

ferromolybdenum, ferrophosphorus, ferrotitanium, ferrotungsten,
ferrovanadium, molybdenum, titanium, tantalum, tungsten or
wolfram metal, and ferrosilicon, and other alloys used in the manufacture of steel, not specially provided for in this section, 15 per
centum ad valorem.
103. Muck bars, bar iron, square iron, rolled or hammered, round I ron mubas, ete.
iron, in coils or rods, bars or shapes of rolled or hammered iron not
specially provided for in this section, 5 per centum ad valorem.
104. Beams, girders, joists, angles, channels, car-truck channels, ronorsteel.
ra l
apes
TT, columns and posts or parts or sections of columns and posts, deck etc.
and bulb beams, sashes, frames, and building forms, together with
all other structural shapes of iron or steel, whether plain, punched,
or fitted for use, or whether assembled or manufactured, 10 per
centum ad valorem.

124

SIXTY-THIRD CONGRESS.
.

SMec

tuosoP-coatIuea.

Ptes, sheets, ete.

Anchors,

forging

etc'

SEss. I.

CH. 16.

1913.

105. Boiler or other plate iron or steel, and strips of iron or steel,
not specially provided for in this section; sheets of iron or steel,
common or black, of whatever dimensions, whether plain, corrugated
or crimped, including crucible plate steel and saw plates, cut or
sheared to shape or otherwise, or unsheared, and skelp iron or steel,
whether sheared or roled in grooves, or otherwise, 12 per centum ad
valorem.
106. Iron or steel anchors or parts thereof; 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, 12 per centum ad valorem; antifriction balls, ball bearings,
and roller bearings, of iron or steel or other metal, finished or unfnished, and parts thereof, 35 per centum ad valorem.
107. Hoop, band, or scroll iron or steel not otherwise provided for

Hoop, etc.

fip't

.way

Coated, galanized,

etcor

Polished,

et c

glaoed,

Tin plates, etc.

steel

bar, castins

n
tsetc.

in this setion, and barrel hoops of iron or steel, wholly or partly
manufactured, 10 per centum ad valorem.
;
108. Railway fishplates or splice bars made of iron or steel, 10per
centum ad valorem.
109. All iron or steel sheets, plates, or strips, and all hoop band,
scroll iron or steel, when galvanized or coated with zinc, speiter, or
other metals, or any alloy of those metals; 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;
sheets of iron or steel, polished, planished, or glanced, by whatever
name designated, including such as have been pickled or cleaned by
acid, or by any other material or process, or which are cold rolled,
smoothed only, not polished and such as 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; and sheets or plates of iron or steel, or taggers iron or steel,
coated with tin or lead, or with a mixture of which these metals, or
either of them is a component part, by the dipping or any other
process, and commercially known as tm plates, terne plates, and
taggers tin, and tin plates coated with metal, and metal sheets
decorated in colors or coated with nickel or other metals by dipping,
printing, stenciling, or other process, 15 per centum ad valorem.
110. Steel 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;
all descriptions and shapes of dry sand, loam, or iron molded steel
castings, sheets, and plates; all the foregoing, if made by the Bessemer, Siemens-Martin, open-hearth, or similar processes, not containing alloys, such as nickel, cobalt, vanadium, chromium, tungsten
or wolfram, molybdenum, titanium, iridium, uranium, tantalum,
boron, and similar alloys, 8 per centum ad valorem; steel ingots
cogged ingots, blooms and slabs, die blocks or blanks; billets and
bars and tapered or beveled bars; 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 tnolds 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 castings, sheets, and plates; rolled wire
rods in coils or bars not smaller than twenty one-hundredths of one
inch in diameter, and steel not specially provided for in this section,
all the foregoing when made by the crucible, electric, or cementation
process, either with or without alloys, and finished by rolling, hammering, or otherwise, and all steels by whatever process made, containing alloys such as nickel, cobalt, vanadium, chromium, tungsten,
wolfram, molvbdenum, titanium, iridium, uranium, tantalum, boron,
and similar alloys, 15 per centum ad valorem.

SIXTY-THIRD CONGRESS.

SEs. I.

CH. 16.

125

1913.

111. Steel wool or steel shavings, 20 per centum ad valorem.
8
scM
A C.
112. Grit, shot, and sand made of iron or steel, that can be used as turesof-conitmued.
abrasives, 30 per centum ad valorem.
Abrsve.
113. Rivet, screw, fence, nail, and other iron or steel wire rods, Wirerodsetc.
whether round, oval, or square, or in any other shape, and flat rods
up to six inches in width ready to be drawn or rolled into wire or
strips, all the foregoing in coils or otherwise including wire rods and
iron or steel bars, cold rolled, cold drawn, cold hammered, or polished
in any way in addition to the ordinary process of hot rolling or hammering, not specially provided for in this section, 10 per centum ad
valorem: Proided, That all round iron or steel rods smaller than ima'Irods
twenty one-hundredths of one inch in diameter shall be classed and
dutiable as wire.
114. Round iron or steel wire; wire composed of iron, steel, or wire,etc
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 ordrawn throuh dies or
rolls, or otherwise produced; telegraph telephone, and other wires
and cables composed of metal and rubber, or of metal rubber, and
other materials; iron and steel wire coated by dipping, galvanizing,
or similar process with zinc, tin, or other metal; all other wire not
specially provided for in this section and articles manufactured wholly
or in chief value of any wire or wires provided for in this section; all
the foregoing 15 per centum ad valorem; wire heddles and healds, 25
per centum ad valorem; wire rope, 30 perecentum ad valorem.
115. No article not specially provided for in this section, which is t.deaofttpite,

wholly or partly
nmactud from tin plate, terne plate, or the sheet,
plate, hoop, bud, or erroM 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 theotin 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.
116. No allowance or reduction of duties for partial loss or damage

No etow"Ice 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.
117. Ah metal produced from iron or its ores, which is cast and mtagd a

n ec"

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 malleable-iron castings,
shall be classed and denominated as steel
118. Anvils of iron or steel, or of iron and steel combined, by what- Anv
ever process made, or in whatever stage of manufacture, 15 per centum
ad valorem.
119. Automobiles, valued at $2,000 or more, and automobile
utomobies
bodies, 45 per centum ad valorem; automobiles valued at less than
$2,000, 30 per centum ad valorem; automobile chassis, and finished
parts of automobiles, not including tires, 30 per centum ad valorem.
120. Bicycles, motor cycles, and finished parts thereof, not including

tires, 25 per centum ad valorem.
121. Axles, or parts thereof, axle bars, axle blanks, or forgings for
axles, whether of iron or steel, without reference to the stage or state

Bicyces, etc.
l es
Ax

a nd

126

SIXTY-THIRD CONGRESS.

Szss. I.

CH. 16.

1913.

of manufacture, not otherwise provided for in this section, 10 per
centum ad valorem: Provided, That when iron or steel axles are
Fitteowheels
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.
Blacksmith' ham- 122. Blacksmiths' hammers, tongs, and sledges, track tools, wedges,
mer, etc.
and crowbars, whether of iron or stee, 10 per centum ad valorem.
Nuts, bolts, etc.
123. Nuts or nut blanks, and washers, 5 per centum ad valorem;
bolts of iron or steel, with or without threads or nuts, or bolt blanks,
finished hinges or hinge blanks, 10 per centum ad valorem; spiral nut
locks and lock washers, whether of iron or steel, 30 per centum ad
valorem.
card lotht.
124. 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, 10 per centum ad valorem; when manufactured with
tempered round steel wire, or with plated wire or other than round
iron or steel wire, or with felt face, or wool face, or rubber face cloth
containing wool, 35 per centum ad valorem.
oct ionartdeeta. 125. Cast iron pipe of every description, cast-iron andirons, plates
stove plates, sadirons, tailor's irons, hatter's irons, and castings and
S^ucDW c.

tureso-cotmlned.

vessels wholly of cast iron, including 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 or finished machine
parts; castings of malleable iron not specially provided for in this
section; cast hollow ware, coated, glazed, or tinned, 10 per centum ad
valorem.
Chai.
126. Chain or chains of all kinds, made of iron or steel, not specially
provided for in this section, 20 per centum ad valorem; sprocket and
machine chains, 25 per centum ad valorem.
Tubes, pipeetc.
127. Lap-welded, butt-welded, seamed, or jointed iron or steel
tubes, pipes, flues, or stays; cylindrical or tubular tanks or vessels, for
holding gas, liquids, or other material, whether full or empty; 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; welded cylindrical
furnaces, tubes or flues made from plate metal, and corrugated
ribbed, or otherwise reenforced against collapsing pressure, and all
other iron or steel tubes, finished, not specially provided for in this
section, 20 per centum ad valorem.
utlery.
128. 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,
and razors, all the foregoing, whether assembled but not fully finished
or finished; valued at not more than $1 per dozen, 35 per centum ad
valorem; valued at more than $1 per dozen, 55 per centum ad valorem:
Proro,.
Provided,That blades, handles, or other parts of any of the foregoing
Blades, etc.
knives, razors, or erasers shall be dutiable at not less than the rate
herein imposed upon the knives, razors, and erasers, of which they are
scissors
parts. Scissors and shears, and blades for the same finished or
Name of maker and unfinished, 30 per centum ad valorem: Provided further, That all
otoftb e? tobe 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
blade, shank, or tang of at least one or, if practicable, each and every
blade thereof.
Swords, etc.
129. Sword blades, and swords and side arms, irrespective of quality
or use, in part of metal, 30 per centum ad valorem.

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

127

1913.

130. Table, butchers' carving, cooks', hunting, kitchen, bread, but-

estcsaud c.

ter, vegetable, fruit, cheese, carpenters' bench curriers', drawing, toreso-ontnd.
farriers', fleshingz hay, tanners', plumbers', painters', palette, art- oies' steels a d

ists', and shoe knives, forks and steels, finished or unfinished, without
handles, 25 per centum ad valorem; with handles, 30 per centum

ad valorem: Provded, That all the articles specified in this para-

proo
Nme of maker and

graph, when imported, shall have the name of the maker or pur- stampSeuL*.
chaser, and beneath the same the name of the country of orgin
indelibly stamped or branded thereon in a place that shall not be
covered thereafter.
131. Files, file blanks, rasps, and floats, of all cuts and kinds, 25 per FPs, ec.
centum ad valorem.
132. Muskets, air-rifles, muzzle-loading shotguns and rifles, and
etc
parts thereof, 15 per centum ad valorem.
133. Breech-loading shotguns and rifles, combination shotguns and
i
etc.
rifles, and parts thereof and fittings therefor, including barrels further
advanced than rough bored only; pistols, whether automatic, magazine, or revolving, or parts thereof and fittings therefor, 35 per
centum ad valorem.
134. Table, kitchen, and hospital utensils or other similar hollow Holowwa.
ware composed of iron or steel, enameled or glazed with vitreous
glasses; table, kitchen, and hospital utensils or other similar hollow
ware composed wholly or in chief value of aluminum; all the foregoin not especially provided for in this section, 25 per centum ad
valorem.

135. Needles for knitting or sewing machines latch needles, cro-,
chet needles, and tape needles, knitting and all other needles not
specially provided for in this section, bodkin of metal, and needle
cases or needle books furnished with assortments of needles or combinations of
dls and other articles, 20 per centum ad valorem:
but no articles oth than the needles which are specifically name
in this section shall be dutiable as needles unless having an eye and
fitted and used for carrying a thread.
136. 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 30 per centum ad valorem: Providd, That any prohi- Fetberforflie
bition of the importation of feathers in this section shall not be construed as applying to artificial flies used for fishing.
pat
137. SteeT plates engraved, stereotype plates, electrotype plates,
halftone plates, photogravure plates, photo-engraved plates, and
plates of other materials, engraved for printing, plates of iron or steel
engraved or fashioned for use in the production of designs, patterns,
or impressions on glass in the process of manufacturing plate or other
glass, 15 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, 25 per centum ad valorem.
138. Rivets, studs, and steel points, lathed, machined, or bright- I t e
ened, and rivets or studs for nonskidding automobile tires, and rivets
of iron or steel, not specially provided for in this section, 20 per
centum ad valorem.
139. Crosscut saws, mill saws, pit and drag saws, circular saws,
steel band saws, finished or further advanced than tempered and polished, hand, back, and all other saws, not specially provided for in
this section, 12 per centum ad valorem.
140. Screws, commonly called wood screws, made of iron or steel, wood BC ews
25 per centum ad valorem.
141. Umbrella and parasol ribs and stretchers, composed in chief

value of iron, steel, or other metal, in frames or otherwise, and tubes

Umbrelaribs et

128

SIXTY-THIRD CONGRESS. SESs. I.

MeAmnLmBC.

tmesofU-ntined.
ar wheels,

etc.

Fitteto_

Anim.

ntimoy.

Argentin, etc.
Bronze, etc.

cop

old

teaL

saver kal
Tinsel wire,et.

Buckes,

etc.

Lead-bearingores.

elivery
in bond to

smelter.

amplingat smelter.

Liquidaton, etc.

CH. 16.

1913.

for umbrellas, wholly or partially finished, 35 per centum ad valorem.
142. Wheels for railway purposes, or parts thereof, made of iron or
steel and steel-tired wheels for railway purposes, whether wholly or
partly finished, and iron or steel locomotive, car, or other railway
tires or parts thereof, wholly or partly manufactured, 20 per centum
ad valorem: Proided, That when wheels for railway purposes, or
parts 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.
143. Aluminum, aluminum scrap, and alloys of any kind in which
aluminum is the component material of chief value, in crude form, 2
cents per pound; aluminum in plates, sheets, bars, strips, and rods,
31 cents per pound, barium, calcium, magnesium, sodium, and potassium, and alloys of which said metals are the component material of
chief value, 25 per centum ad valorem.
144. Animony, as regulus or metal, and matte containing antimony but not containin more than 10 per centum of lead, 10 per
centum ad valorem; antimony oxide, salts, and compounds of, 25
per centum ad valorem.
145. Argentine, albata, or German silver, unmanufactured, 15 per
centum ad valorem.
146. Bronze powder, brocades, flitters, and metallics; bronze, or
Dutch-metal or aluminum, in leaf, 25 per centum ad valorem.
14opper.pper, in rolled plates, called braziers' copper, sheets, rods,
strips, pipes, and copper bottoms, sheathing or yelow metal of which
opper is the component material of chief value, and not composed
wholly or in part of iron ungalvanized 5 per centum ad valorem.
148. Gold leaf, 35 per centum ad valorem.
149. Silver leaf, 30 per centum ad valorem.
150. Tinsel wire, lame or lahn, made wholly or in chief value of
gold, silver, or other metal, 6 per centum ad valorem; bullions and
metal threads, made wholly or in chief value of tinsel wire, lame or
lahn, 25 per centum ad valorem; fabrics, ribbonst beltings, toys, or
other articles, made wholly or in chief value of tinsel wire, lame or
lahn, or of tinsel wire, lame, or lahn, and india rubber, bullions, or
metal threads, not specially provided for in this section, 40 per centum
ad valorem.
151. Belt buckles, trousers buckles, waistcoat buckles, snap fasteners and clasps by whatever name known, any of the foregoing
made wholly or m chief value of iron or steel; hooks and eyes, metallic;
steel trousers buttons, and metal buttons; all the foregoing and parts
thereof, not otherwise specially provided for in this section, 15 per
centum ad valorem.

152. Lead-bearing ores of all kinds containing more than 3 per

centum of lead, I cent per pound on the lead contained therein:
Provided, That on all importations 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 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 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, an-d the 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.

SIXTY-THIRD CONGRESS.

Ss8. I.

CH. 16.

129

1913.

And the Secretary of the Treasury is authorized to make all necessary regulations to enforce the provisions of this paragraph.
153. 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; lead in sheets, pipe, shot, glaziers' lead, and lead wire; all
the foregoing, 25 per centum ad valorem, on the lead contained
therein.
154. Metallic mineral substances in a crude state, and metals
unwrought, whether capable of being wrought or not, not specially
provided for in this section, 10 per centum ad valorem; monazite
sand and thorite; thorium, oxide of and salts of; gas, kerosene, or
alcohol mantles treated with chemicals or metallic oxides, 25 per
centum ad valorem; and gas-mantle scrap consisting in chief value
of metallic oxides, 10 per centum ad valorem.
155. Nickel, nickel oxide, alloy of any kind in which nickel is a
component material of chief value, in pigs, ingots, bars, rods, or plates,
10 per centum ad valorem; sheets or stnps, 20 per centum ad valorem.
156. Pens, metallic, not specially provided for in this section, 8
cents per gross; with nib and barrel in one piece, 12 cents per gross.
157. Penholder tips, penholders and parts thereof, gold pens,
fountain pens, and stylographic pens; combination penholders,
comprising penholder, pencil, rubber eraser, automatic stamp, or
other attachment, 25 per centum ad valorem: Provied, That pens
and penholders shall be assessed for duty separately.
158. Pins with solid heads, without ornamentation, including hair,
safety, hat bonnet, and shawl pins; any of the foregoing composed
wholly of raess, coppr, iron, steel, or other base metal, not plated
with gold or silver, and not commonly known as jewelry, 20 per
eentumaidvaheloenBe
159. Quicksilver, 10 per centum ad valorem. 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.
160. Type metal, and types, 15 per centum ad valorem.
161. Watch movements, whether imported in cases or not, watchcases and parts of watches, chronometers, box or ship, and parts
thereof, lever clock movements having jewels in the escapement,
and clocks containing such movements, all other docks 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, 30 per centum
ad valorem; all jewels for use in the manufacture of watches, clocks,
or meters, 10 per centum ad valorem; time detectors, 15 per centum
ad valorem; enameled dials and dial plates for watches or other
instruments, 30 per centum ad valorem: Proided, That all watch
and clock dials, whether attached to movements or not, shall have
indelibly painted or printed thereon the name of the country of
origin, and that all watch movements, and plates, lever clock movements with jewels in the escapement, whether imported assembled
or knocked down for reassembling, 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

Stacm C
tures o-contaned.
Lead

etwic1er1 1

91006°-voL 38-r 1-r

marked

NIeCB L
Pe8
Penhder

Po.
Separation for duty.
P in

ver-

Type

wato hes,

clookaet

i.r

movements and plates shall also have marked thereon by one of the
methods indicated the number of jewels and adjustments, said numbers to be expressed either in words or in Arabic numerals; and if
the movement is not adjusted, the word "unadjusted" shall be
marked thereon by one of the methods indicated; and none of the Retctn.

aforesaid articles shall be delivered to the importer unle
in exact conformity to this direction.

130

SIXTY-THIRD CONGRESS.

Sass. I.

CH. 16.

1913.

cbt adam
162. Zinc-bearing ores of all kinds, including calamine 10 per
a otf-ontiued centum ad valorem upon the zinc contained therein: Provided, That
ZCoo
.
on all importations of zino-bearing ores the duties shall be estimated
De in
bond to 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 warehouses or otherwise.
smiufnat.metr. 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, deignated by the Secretary of the Treasry, who shall make

a proper assay of the sample and report the result to the proper
custom officers, and the 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.
zinc
163. Zinc in blocks, pigs, or sheets, and zinc dust; and old and
worn-out zinc fit only to be remanufactured, 15 per centum ad
valorem.
Metal bottle ps
164. Bottle caps of metal, collapsible tubes, and sprinkler tops, if
not decorated, colored, waxed, lacquered, enameled, lithographed,
electroplated, or embossed in color, 30 per centum ad valorem; if
decorated, colored, waxed, lacquered, enameled, lithographed,
electroplated, or embossed in color, 40 per centum ad valorem.
steam ngie, m165. All steam engines, steam locomotives, printing presses, and
machine tools, 15 per centum ad valorem; embroidermg machines,
and lace-making machines, including machines for making lace
curtains2 nets, or nettings, 25 per centum ad valorem; machine tools
as used m this paragraph shallbe held to mean any machine operated
by other than hand power which employs a tool for working on
metal.
Nippen and plier.
166. Nippers and pliers of all kinds wholly or partly manufactured,
30 per centum ad valorem.
Articles not speci
167. Articles or wares not specially provided for in this section;if
Precious metas.
composed wholly or in part of platinum, gold, or silver, and articles
or wares plated with gold or silver, and whether partly or wholly
Basermetal.
manufactured, 50 per centum ad valorem; if composed wholly or
in chief value of iron, steel, lead, copper, brass, nickel, pewter, zinc
aluminum, or other metal, but not plated with gold or silver, and
whether partly or wholly manufactured, 20 per centum ad valorem.
Iqnidatin, etc.

WoodaD
Dmanuoactres of.
Briarroot,etc.

Cabineet

SCHEEDULE D-WOOD AND MANUFACURES OF.
168. 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,
10 per centum ad valorem.
wood
169. Cedar commercially known as Spanish cedar, lignum-vite,
lancewood, ebony, box, granadilla, mahogany, rosewood, and satin-

wood; all the foregoing when sawed into boards, planks, deals, or

other forms, and not specially provided for in this section, and all

cabinet woods not further manufactured than sawed, 10 per centum
Po,

ad valorem; veneers of wood, 15 per centum ad valorem.

170. Paving posts, railroad ties, and telephone, trolley, electric-

poles, etc.

(asm, banel,

ete.

light, and telegraph poles of cedar or other woods, 10 per centum ad
valorem.
171. Casks, barrels, and hogsheads (empty) sugar-box shooks,
and packing boxes (empty), and packing-box shooks, of wood, not
specially provided for in this section, 15 per centum ad valorem.

SIXTY-THIRD CONGRESS. SEss. I. CH. 16.

1913.

131

172. Boxes, barrels or other articles containing oranges, lemons, wscdm

limes, graperuit, shaddocks, or pomelos, 15 per centum ad valorem:
Provide, That the thin wood, so called, comprising the sides, tops
and bottoms of fruit boxes of the growth and manufacture of the
United States, exported as fruit box shooks, may be reimported

in completed form, filled with fruit, without the payment of duty;
but proof of the identity of such shooks shall be made under regulations to be prescribed by the Secretary of the Treasury.

toreso-contined.

Br.ete.,ithdcit
Pr^i domc.
ahoode,eompt

173. Chair cane or reeds wrought or manufactured from rattans or Chair cane, wllow,
reeds, 10 per centum ad valoremn osier or willow, including chip of etc

and split willow, prepared for basket makers' use, 10 per centum ad
valorem; manufactures of osier or willow and willow furniture,
25 per centum ad valorem.

174. Toothpicks of wood or other vegetable substance, 25 per Toothpicks and

centum ad valorem; butchers' and packers' skewers of wood, 10 cents per thousand.
175. Blinds, curtains, shades, or screens any of the foregoing in Blinds, curtais,etc.
chief value of bamboo, wood, straw, or compositions of wood, not
specially provided for m this section 20 per centum ad valorem; if
stained, dyed, paintedprinted,
polished, grained, or creosoted, and
baskets in chief value of like material, 25 per centum ad valorem.
176. House or cabinet furniture wholly or in chief value of wood, F
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, 15 per centum ad valorem.
*tam.

SCHEDULE E-SUGAR, MOLASSES, AND MANUFACTURES OF.

sCHd

177. Sugars, tank bottoms, sirups of cane juice, melada, concen- s,
trated elada, concrete and concentrated molasses, testing by the
polariscope not above seventy-five degrees, seventy-one onehundredths of 1 cent per pound, and for every additional degree shown
by the polariscopic test, twenty-six one-thousandths of 1 cent per
pound additional, and fractions of a degree in proportion; molasses
testing not above forty degrees, 15 per centum ad valorem; testing
above forty degees andabovebove fifty-six degrees 2i cents per gallon; testing above fifty-six degrees, 41 cents per gallon; sugar drainings and sugar sweepings shall be subject to dutyas molasses or sugar,

et.

as the case may be, according to polariscopic test: Provided, That thebh

duties imposed in this paragraph shall be effective on and after the 191,
first day of March, nineteen hundred and fourteen, until which date

the rates of duty provided by paragraph two hundred and sixteen of VO a6, p 34-

the tariff Act approved August fifth, nineteen hundred and nine, shall

remain in force: Provided, however, That so much of paragraph two Color test aabed

hundred and sixteen of an Act to provide revenue, equalize duties,
and encourage the industries of the United States, and tor other urposes, approved August fifth nineteen hundred and nine, as relates
to the color test denominated as Number Sixteen Dutch standard in

color, shall be and is hereby repealed: Providedfrther, That on and Myeeo dty

after the first day of May, nineteen hundred and sixteen, the articles
hereinbefore enumerated in this paragraph shall be admitted free of
duty.

178. Maple sugar and maple sirup, 3 cents per pound; glucose or "p esnar ete

grape sugar, lI cents per pound; sugar cane m its natural state, or

unmanufactured, 15 per centum ad valorem: Provided, That on and Free after May
6

after the first day of May, nineteen hundred and sixteen, the articles
hereinbefore enumerated in this paragraph shall be admitted free
of duty.
179. Saccharin, 65 cents per pound.

180. Sugar candy and all confectionery not specially provided for
in this section, valued at 15 cents per pound or less, 2 cents per pound;

91-

saccharin.

d CL -D
. my

132

SIXTY-THIRD CONGRESS.

SEss. I.

CH. 16.

1913.

BC
X.sad valued at more than 15 cents per pound, 25 per centum ad valorem.
mauctureuo-c
The weight and the value of the immediate coverings, other than the
tinu

outer packing case or other covering, shall be included in the dutiable
weight and the value of the merchandise.

SCHULnr F.
Tobacco and mann-

SCHEDULE F-TOBACCO AND MANUFACTURES OF.

Wrapper, tler, and

181. Wrapper tobacco, and filler tobacco when mixed or packed
with more than 15 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, $1.85 per pound; if stemmed,
$2.50 per pound; filler tobacco not specially provided for in this section, if unstemmed, 35 cents per pound; if stemmed, 50 cents per
pound.
182. The term wrapper tobacco as used in this section means that
quality of leaf tobacco which has the requisite color, texture, and

Definition of term

oe requirement.

e re

Examintion for
claaifaetion.

Ansther.
snuf.
cigars, cgarettes,

burn, and is of sufficient size for cigar wrappers, and the term filler

tobacco means all other leaf tobacco. Collectors of customs shall not
permit entry to be made, except under regulations 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 tobacco, at least

one bale, box, or package iever ten and at
atinleast one
every
eve
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.
183. An other tobacco, manufactured or unmanufactured, not
specially provided for in this section, 55 cents per pound; scrap
tobacco, 35 cents per pound.
184. Snuff and snuffflour, manufactured of tobacco, ground dry, or
damp, and pickled, scented, or otherwise, of all descriptions, 55 cents
per pound.
185. Cigars, cigarettes, cheroots of all kinds, $4.50 per pound and
25 per centum ad valorem, and paper cigars and cigarettes, including
wrappers, shall be subject to the same duties as are herein imposed
upon cigars.

AgSdcui
a.prd
cts and proviloU.

SCHEDULE G-AGRICULTURAL PRODUCTS AND PROVISIONS.

Horses and mules.

186. Horses and mules, 10 per centum ad valorem.
187. All live animals not specially provided for in this section, 10
per centum ad valorem.
188. Barley, 15 cents per bushel of forty-eight pounds.
189. Barley malt, 25 cents per bushel of thirty-four pounds.
190. Barley, pearled, patent, or hulled, 1 cent per pound.

Live ani-rs
Barley.

Macaroni

etc.

Oats

Biscnits etc.

191. Macarom, vermicelli, and all similar preparations, 1 cent per

pound.
192. Oats, 6 cents per bushel of thirty-two pounds, oatmeal and
rolled oats, 30 cents per one hundred pounds; oat huls, 8 cents per
one hundred pounds.
193 Rice, cleaned, 1 cent per pound; uncleaned rice, or rice free of
the outer hull and still having the inner cuticle on, t of 1 cent per
pound, rice flour, and rice meal, and rice broken which will pass
through a number twelve sieve of a kind prescribed by the Secretary
of the Treasury, t cent per pound; paddy, or rice having the outer
hull on, # of 1 cent per pound.

194. Biscuits, bread, wafers, cakes, and other baked articles, and

puddings, by whatever name known, containing chocolate, nuts, fruit,
or confectionery of any kind, and without regard to the component
material of chief value, 25 per centum ad valorem.

SIXTY-THIRD CONGRESS.

SEss. I.

CH. 16.

133

1913.

195. Butter and butter substitutes, 2½cents per pound.

196. Cheese and substitutes therefor, 20 per centum ad valorem.
197. Beans, and lentils, not specially provided for, 25 cents per
bushel of sixty pounds.
198. Beets of all kinds, 5 per centum ad valorem.
199. Beans, peas, prepared or preserved, or contained in tins, jars,
bottles, or imilar pakages, including the weight of immediate coverings, 1 cent per pound; ushroos and tres,
cluding the weight
of immediate coverings, 2 cents per pound.
200. Vegetables, if cut, sliced or otherwise reduced in size, or if
parched or roasted, or if pickled, or packed in salt brine, oil, or prepared in any way; any of the foregoi not specially provided for in
this section, and bean stick or bean cake, miso, and similar products,
25 per centum ad valorem.
201. Pickles, including pickled nuts, sauces of all kinds, not specially provided for in this section, and fish paste or sauce, 25 per
centum ad valorem.

8scHDU

and prov'ois--Co.
Bean".
Beets.
e
tB
. e e ' t "p rep

ta,

prep ar-

202. Cider, 2 cents per gallon.

ider.

203. Eggs frozen or otherwise prepared or preserved in tins or E9L
other pack a ges, not specially provided for in this section, including
the weight of the immediate coverings or containers, 2 cents per
pound; frozen or liquid egg albumen, 1 cent per pound.
204 Eggs, dried, 10 cents per pound; eggs, yolk of, 10 per centum
ad valorem.

205. Hay, $2 per ton.
206. Honey, 10 cents per gallon.
Hone
207. Hops, 16 cents per pound; hop extract and lupulin, 50 per H p8
centum ad valorem.
208. Garc, 1 cent per pound; onions, 20 cents per bushel of 57 Garicand Oni
pounds.
209. Peas, green or dried, in bulk or in barrels, sacks, or similar Pe'
packages, 10 cents per bushel of sixty pounds; split peas, 20 cents
per bushel of sixty pounds; peas in cartons, papers, or other similar
packages, including the weight of the immediate covering, I cent per
pound.
210. Orchids, palms, azalea indica, and cut flowers, preserved or blb..

fresh, 25 per centum ad valorem; lily of the valley pips, tulips, narcissus, begonia, and gloxinia bulbs, $1 per thousand; hyacinth bulbs,astilbe, dielytra, and lily of the valley clumps, $2.50 per thousand;
lily bulbs and calla bulbs or corms, $5 per thousand; herbaceous
peony, Iris Kaempferri or Germanica, canna, dahlia, and amaryllis
bulbs, $10 per thousand; all other bulbs, roots, root stocks, corms,
and tubers, which are cultivated for their flowers or foliage, 50 cents
per thousand: Provided, That all mature mother flowering bulbs

Imported exclusively for propagating purposes shall be admitted free

of duty.
211. Stocks, cuttings, or seedlings of Myrobolan plum, Mahaleb or

Mazzard cherry, Manetti multiflora and briar rose, Rosa Rugosa,
three years old or les, $1 per thousand plants; stocks, cuttings, or
seedlings of pear, apple, quince, and the Saint Julien plum, three
years old or less, $1 per thousand plants; rose plants, budded, grafted,
or grown on their own roots, 4 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 15 per centum ad valorem.
212. Seeds: Castor beans or seeds, 15 cents per bushel of fifty
pounds; flaxseed or linseed and other oil seeds not specially provided
for in this section, 20 cents per bushel of fifty-six pounds; poppy
seed, 15 cents per bushel of forty-seven pounds; mushroom spawn,
and spinach seed, 1 cent per pound; canary seed, J cent per pound;

Ptt

ProprgtUng butlb

asec

B sa

'a
t...

134

SIXTY-THIRD CONGRESS.

sGOla o.
roa

3£o™oaeo
punrtihs.
T.

213. Straw 50 cents per ton.
214. Teazeis, 15 per centum ad valorem.

215. Vegetables in their natural state, not specially provided for

ries, .

Rs, nise,etc.

Citu
frl.

ONpe,

etc.

Nut.

1 13.

paragraph.

mft,

CH. 1.

caraway seed, 1 cent per pound; anise seed, 2 cents per pound; beet
x(except sugar beet), carrot, corn salad, parsley, parsnip, radish, turnip and rutabaga seed, 3 cents per pound; cabbage, colard, kale,
and kohl-rabi seed, 6 cents per pound; egg plant and pepper seed,
10 cents per pound; seeds of all kinds not pecially provided for in
im- this section, 5 cents per pound: Provided, That no allowance shall
be made for dirt or other impurities in seeds provided for in this

vegtabl_

SESS. I.

in this section, 15 per centum ad valorem.
216. Fish, except shellfish, by whatever name known, packed in
oil or in oil and other substances, in bottles, jars, kegs, tin boxes, or
cans, 25 per centum ad valorem; all other fish, except shell fish, in
tin packages, not specially provided for in this section, 15 per centum
ad valorem; caviar and other preserved roe of fish, 30 per centum
ad valorem; fish, skinned or boned, i of 1 cent per pound.
217. Apples, peaches, quinces, cherries, plums, and pears, green or
ripe, 10 cents per bushel of fifty pounds; berries, edible, m their
natural condition, ½ cent per quart; cranberries, 10 per centum ad
valorem; all edible fruits, including berries, when dried, desiccated,
evaporated, or prepared in any manner, not specially provided for in
this section, 1 cent 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 con-'
taining no alcohol, or containing not over 10 per centum of alcohol, 20
per centum ad valorem; if containing over 10 per centum of alcohol
and not specially provided for in this section, 20 per centum ad valorem, and in addition $2.50 per proof gallon on the alcohol contained
therein in excess of 10 per centum; jellies of all kinds, 20 per centum
ad valorem; pineapples preserved m their own juice, 20 per centum
ad valorem.
218. Figs, 2 cents per pound; plums, prunes, and prunelles, 1 cent
per pound; raisins and other dried grapes, 2 cents per pound; dates,
1 cent per pound; currants, Zante or other, 1½cents per pound;
olives, 15 cents per gallon.
219. Grapes in barrels or other packages, 25 cents per cubic foot
of the capacity of the barrels or packages.
220. Lemons, limes, oranges, grapefruit, shaddocks, and pomelos
in packages of a capacity of one and one-fourth cubic feet or less, 18
cents per package; in packages of capacity exceeding one and onefourth cubic feet and not exceeding two and one-half cubic feet, 35
cents per package; in packages exceeding two and one-half and not
exceeding five cubic feet, 70 cents per package; in packages exceeding
five cubic feet or in bulk, ½ of 1 cent per pound.
221. Orange peel or lemon peel, preserved, candied, or dried, 1 cent
per pound; coconut meat or copra desiccated, shredded, cut or
similarly prepared, and citron or citron peel, preserved, candied, or
dried, 2 cents per pound.
222. Pineapples, in barrels or other packages, 6 cents per cubic foot
of the capacity of the barrels or packages; m bulk, $5 per thousand.
223. Almonds, not shelled, 3 cents per pound; almonds, shelled, 4
cents per pound; apricot and peach kernels, 3 cents per pound
224. Filberts and walnuts of all kinds, not shelled, 2 cents per
pound; shelled, 4 cents per pound.
225. Peanuts or ground beans, unshelled, I of 1 cent per pound;
shelled, i of 1 cent per pound.
226. Nuts of all kinds, shelled or unshelled, not specially provided
for in this section, 1 cent per pound; but no allowance shall be made
for dirt or other impurities in nuts of any kind, shelled or unshelled.

SIXTY-THIRD CONGRESS. SE8s. I.

CH. 16.

135

1913.

227. Venison, and other game, 1½cents per pound; game birds, ASCtDUIOG

dressed, 30 per centum ad valorem.

a-d p·viCon.

228. Extract of meat, not specially provided for in this section, 10
cents per pound; fluid extract of meat, 5 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.
o
229. Poultry, live, 1 cent per pound; dead, or prepared in any P' "
orcontainers,
coverings
manner, including the weight of the immediate
2 cents per pound.
230. Chicory root, raw, dried, or undried, but unground, 1 cent per Choor.
pound; chicory root, burnt or roasted, ground or granulated, or in
rolls, or otherwise prepared, and not specially provided for in this
section, 2 cents per pound.
231. Unsweetened chocolate and cocoa, prepared or manufactured,

Choodatlad-do

not specially provided for in this section 8 per centum ad valorem.
Sweetened chocolate and cocoa, prepared or manufactured, not specially provided for in this section, vaued at 20 cents per pound or less,
2 cents per pound; valued at more than 20 cents per pound, 25 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.
232. Cocoa butter or cocoa utterine, refined deodorized coconut
oil, and all substitutes for cocoa butter, 3½cents per pound.

233. Dandelion root, and acorns prepared, and articles used as Caoe

ub"te.u

coffee, oras substitutes for coffee not specially provided for in this
section, 2 cents per pound.
234. Starch,madefrom potatoes, 1 centper pound; all otherstarch,
including all prepartions, from whatever substance produced, fit for
use as star}ch,

cent perpound..

spioe..

235. Spices, unground: Casia buds, cassia, and cassia vera; cinnamon and cinnamon chips; ginger root, unground and not preserved
or candied; nutmegs; pepper, black or white; capsicum or red pepper,
or cayenne pepper; and cove stems, 1 centper pound; cloves, 2 cents
per pound; pimento, i of 1 cent per pound; sage, 3 cent per pound;
mace, 8 cents per pound; Bombay or wild mace, 18 cents per poundground spices, in each case, the specific duty per pound enumerated
m the foregoing part of this paragraph for unground spices, and in
addition thereto a duty of 20 per centum ad valorem; mustard, ground
or prepared, in bottles or otherwise, 6 cents per pound; all other
spices not specially provided for in this section, including all herbs
or herb leaves in glass or other small packages for culinary use, 20 per
centum ad valorem.
236. Vinegar, 4 cents per proof gallon. The standard proof for Vin"'.
vinegar shall be taken tobe that strength which requires thirty-five
grains of bicarbonate of potash to neutralize one ounce troyof vinegar.
SCUOIVLK H.

SCHEDULE H-SPIRITS, WINES, AND OTHER BEVERAGES,obrL
r t
237. Brandy and other spirits manufactured or distilled from grain spi
or other materials, and not specially provided for in this section, $2.60
per proof gallon.

238. Each and every gauge or wine gallon of measurement shall be pDfternlaton

counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the same as that which is defined in the laws relating

to internal revenue: Provided, That it shall be lawful for the Secre- PSent
tary of the Treasury, in his discretion, to authorize the ascertainment dstullation, etc.

of the proof of wines, cordials, or other liquors, by distillation or
otherwise, in cases where it is impracticable to ascertain such proof

- and

(

136

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

1913.

SCMM H.'a

by the means prescribed by existing law or regulations: And provtdedfurther, That any brandy or other spirituous or distilled liquors
Retaliatory for- imported in any sized cask, bottle, jug, or other packages, of or from
feiture.
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, shall be forMinimum sh of feited 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.
239. On all compounds or preparations of which distilled spirits
are a component part of chief value there shall be levied a duty not
oth.r bego

Cordials

etc.

less than that imposed upon distilled spirits.

240. Cordials, liqueurs, arrack, absinthe kirschwasser, ratafia, and
other spirituous beverages or bitters of al kinds, containing spirits,
Minimum rte
and not specially provided for in this section, $2.60 per proof gallon.
241. No lower rate or amount of duty shall be levied, collected, and
paid on brandy, spirits, and other spirituous beverages than that
roportiony
law for the description of first proof; but it shal be increased
crease fr
ronger in proportifor or any greater strength than the strength of first proof,
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
Bay mm.
case less than $1.75 per gallon.
242. Bay rum or bay water, whether distilled or compounded, of
first proof, and in proportion for any greater strength than first proof,
Sparkling wies
$1.75 per gallon.
243. Champagne and all other sparkling wines, in bottles containing
each not more than one quart and more than one pint, $9.60 per dozen;
containing not more than one pint each and more than one-half pint,
$4.80 per dozen containing one-half pint each or less, $2.40 per dozen;
in bottles or other vessels containing more than one quart each, in
addition to $9.60 per dozen bottles, on the quantity in excess of one
quart, at the rate of $3 per gallon; but no separate or additional
d
SUl wn.
uty shall be levied on the bottles.
244. 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 14 per centum or less of absolute alcohol, 45 cents per
gallon; if containing more than 14 per centum of absolute alcohol,
60 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, $1.85 per case; and any excess beyond these quantities
found in such bottles or jugs shall be subject to a duty of 6 cents per
pint or fractional part thereof, but no separate or additional duty
pro
a.
shall be assessed on the bottles or jugs: Provided, That any wines,
ginger cordial, or vermuth imported containing more than 24 per
NO
A
or centum of alcohol shall be classed as spirits and pay duty accordingly:
baae e
rc.
And provdedfurther, That there shall be no constructive or other
allowance for breakage, leakage, or damage on wines, liquors, cordials,
Ecepon,
or distilled spirits, except that when it shall appear to the collector
of customs from the gauger's return, verified by an affidavit by the
importer to be filed within five days after the delivery of the merchandise, that a cask or package has been broken or otherwise injured in
transit from a foreign port and as a result thereof a part of its contents
amounting to 10 per centum or more of the total value of the contents
of the said cask or package in its condition as exported, has been lost,
allowance therefor may be made in the liquidation of the duties.
Pkagesreqdd. Wies, cordials, brandy, and other spirituous liquors, including
bitters of all kinds, and bay rum or bay water, imported in bottles

SIXTY-THIRD CONGRESS.

SEs. I.

CH. 16.

137

1913.

or jugs, shall be packed in packages containing not less than one
dozen bottles or

Jugs in each package or duty shall be paid as if

spDzE H.
other beverages-Con-

such package contained at least one dozen bottles or jugs, and in tnned.
addition thereto, duty shall be collected on the bottles or jugs at the
rates which would be chargeable thereon if imported empty.

The tDe'mination

percentage of alcohol in wines and fruit juices shall be determined in
such manner as the Secretary of the Treasury shall by regulation

prescribe.

245. Ale, porter, stout, and beer, in bottles or jugs, 45 cents per pae, bbeer, etc.
gallon, but no separate or additional duty shall be assessed on the
bottles or jugs; otherwise than in bottles or jugs, 23 cents per gallon.
246. Malt extract, fluid, in casks, 23 cents per gallon; in bottles Maltextract.
or jugs, 45 cents per gallon; solid or condensed, 45 per centum ad
valorem.
Fruit Juices
U ..
247. Cherry juice and prune juice, or prune wine, and other fruit
juices, and fruit sirup, not specially provided for in this section,
containing no alcohol or not more than 18 per centum of alcohol 70
cents per gallon; if containing more than 18 per centum of alcohol,
70 cents per gallon and in addition thereto $2.07 per proof gallon on
the alcohol contained therein.
m
be
248. Ginger ale, ginger beer, lemonade, soda water, and other ere.
similar beverages containing no alcohol, in plain green or colored,
molded or pressed, glass bottles, containing each not more than onehalf pint, 12 cents per dozen; containing each more than one-half
pint and not more than three-fourths of a pint, 18 cents per dozen;
containing more than three-fourths of a pint each and not more than
one and one-half pints, 28 cents per dozen but no separate or additional duty shallbe assessed on the bottles; if imported otherwise
than i pla green or colored, molded or pressed, glass bottles, or in
ontaining more than one and one-half pints each, 50.
such botl
cents per gallon, and m 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 2 per centum of alcohol shall be assessed
for duty under this paragraph.
..
il
249. All mineral waters and all imitations of natural mineral
waters, and all artificial mineral waters not specially provided for in
this section, in bottles or jugs containing not more than one-half pint
10 cents per dozen bottles; if containing more than one-half pint and
not more than one pint, 15 cents per dozen bottles; if containing
more than one pint and not more than one quart, 20 cents per dozen
bottles; if imported in bottles or in jugs containing more than one
quart, 18 cents per gallon; if imported otherwise than in bottles or
ugs, 8 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-COTTON MANUFACTURES.

cot

Dmnfac-

trea

250. Cotton thread and carded yar,

warps, or warp yarn, whether

Not d 'combed,

on beams or in bundles, skeins, or cops, or in any other form, not bleahed,etc.
combed, bleached, dyed, mercerized, or colored, except spool thread
of cotton, crochet, darning and embroidery cottons, hereinafter provided for, shall be subject to the following rates of duty:
1itbNumbers up to and including number nine, 5 per centum ad valo- c
rem; exceeding number nine and not exceeding number nineteen,
7½per centum ad valorem; exceeding number nineteen and not exceeding number thirty-nine, 10 per centum ad valorem; exceeding
number thirty-nine and not exceeding number forty-nine, 15 per centum ad valorem; exceeding number forty-nine and not exceeding

138

SIXTY-THIRD CONGfREBS

cob n XnD
,,
tre-conitnned.
ombed,

Cn 16.

1913.

. number fifty-nine, 17½ per centumn

ad valorem; exceeding number
fifty-nine and not exceeding number seventy-nine, 20 per centum ad

valorem; exceeding number seventy-nine and not exceeding number
ninety-nine, 221 per centum ad valorem; exceeding number ninety-

lece

Waste, flock, etc.

spool thread

lotach.
tb

Smns. I.

d,.

nine, 25 per centum ad valorem.

When combed, bleached, dyed,

mercerize, or colored, they shall be subject.to the following rates
of duty: Numbers up to and including number nine, 71 per centum
ad valorem; exceeding number nine and not exceeding number nineteen, 10 per centum ad valorem; exceeding number nineteen and not
exceeding number thirty-nine, 12½ per centum ad valorem; exceeding number thirty-nine and not exceeding number forty-nine, 171
per centun ad valorem; exceeding number forty-nine and not exceeding number fifty-nine, 20 per centum ad valorem; exceeding number
fifty-nine and not exceeding number seventy-nine, 22½per centum
ad valorem; exceeding number seventy-nine and not exceeding number ninety-nine, 25 per centum ad valorem; exceeding number ninetynine, 271 per centum ad valorem. Cotton waste and flocks, manufactured or otherwise advanced in value, cotton card laps, roping,
sliver, or roving, 5 per centum ad valorem.
251. Spool thread of cotton, crochet, darning, and embroidery
cottons, on spools, reels, or balls, or in skeins, cones, or tubes, or in
any other form, 15 per centum ad valorem.
252. Cotton cloth, not bleached, dyed, colored, stained, painted,
printed, woven figured, or mercerized, containing yarns the average

number of which does not exceed number nine, 71 per centum ad
valorem; exceeding number nine and not exceeding number nineteen,
10 per centum ad valorem; exceeding number nineteen and not exceeding number thirty-nine, 12½per centum ad valorem; exceeding number thirty-nine and not exceeding number forty-nine, 17½per centum
ad valorem; exceeding number forty-nine and not exceeding number
fifty-nine, 20 per centum ad valorem; exceeding number fifty-nine
and not exceeding number seventy-nine, 22J per centum ad valorem;
exceeding number seventy-nine and not exceeding number ninetynine, 25 per centum ad valorem; exceeding number ninety-nine, 27J
Bachd, dedet. per centum ad valorem. Cotton cloth when bleached, dyed, colored,
stained, painted,.printed, woven figured, or mercerized, containing
yarn the average number of which does not exceed number nine, 10
per centum ad valorem; exceeding number nine and not exceeding
number nineteen, 12½ per centum ad valorem; exceeding number
nineteen and not exceeding number thirty-nine, 15 per centum ad
valorem; exceeding number thirty-nine and not exceeding number
forty-nine, 20 per centum ad valorem; exceeding number forty-nine
and not exceeding number fifty-nine, 22½ per centum ad valorem;
exceeding number fifty-nine and not exceeding number seventy-nine,
25 per centum ad valorem; exceeding number seventy-nine and not
exceeding number ninety-nine, 27½ per centum ad valorem; exceeding
Plain gae, et.
number ninety-ne, 30 per centum ad valorem; plain gauze or leno
woven cotton nets or nettings shall be classified for duty as cotton
cloth.
Cloth defned.
253. The term cotton cloth, or cloth, wherever used in the paragraphs of this schedule, unless otherwise specially provided for, shall
be held to include all woven fabrics of cotton, in the piece, whether
figured, fancy, or plain, and shall not include any article, finished or
Determination of

unfinished, made from cotton cloth.

In the ascertainment of the

condition of the cloth or yarn upon which the duties imposed upon
cotton cloth are made to depend, the entire fabric and all parts thereof
shall be included. The average number of the yarn in cotton cloth
herein provided for shall be obtainedtby taking the length of the thread
or yarn to be equal to the distance covered by it in the cloth in the
condition as imported, except that all clipped threads shall be measured as if continuous; in counting the threads all ply yarns shall be

SIXTY-THIRD CONGRESS. SESS. I. CH. 16.

139

1913.

separated into singles and the count taken of the total singles; the
sca«B-« .
weight shall be taken after any excessive sizing is removed by boiling tureb-ontinued.

or other suitable process.

254. Cloth composed of cotton or other vegetable fiber and silk, othUolf "O. and

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, and tracing cloth, 30 per centum ad valorem; cotton cloth filled or coated, all oilcloths (except silk oilcloths and oilcloths for floors), and cotton window hollands, 25 per centum ad
valorem; waterproof cloth composed of cotton or other vegetable
fiber, or of which cotton or other vegetable fiber is the component
material of chief value or of cotton or other vegetable fiber and india
rubber, 25 per centum ad valorem.
255. Handkerchiefs or mufflers composed of cotton, not specially j-"-d

provided for in this section, whether finished or nnfinished, not

hemmed, 25 per centum ad valorem; hemmed, or hemstitched, 30
per centum ad valorem.

256. 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
chiefvalue, or of cotton or other vegetable fiber and india rubber,
made up or manufactured, wholly or in part, by the tailor, seamstress,
or manufacturer, and not otherwise specially provided for in this
section, 30 per centum ad valorem; shirt collars and cuffs of cotton,
not specially provided for in this section, 30 per centum ad valorem.

th,.

257. Plushes velvets, plush or velvet ribbons, velveteens, cor- ,yPil

p",
Pbi'

258. Curtains, table covers, and all articles manufactured of cotton etc".

te pa
ire

duroys, and all pile fabrics, cut or uncut, whether or not the pile
covers the entire surface; any of the- foregoing composed wholly or
in chief value of cotton or other vegetable fiber except flax, hemp,
or ramie; and manufactures or articles in any form, including such
as are commInly 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, except flax,
hemp, or ramie, 40 per centum ad valorem.

chenille, or of which cotton chenille is the component material of
chief value, tapestries, and other Jacquard figured upholstery goods,
composed wholly or in chief value of cotton or other vegetable fiber,
any of the foregoing, in the piece or otherwise, 35 per centum ad
vaorem; all other Jacquard figured manufactures of cotton or of
which cotton is the component material of chief value, 30 per centum
ad valorem.
259. Stockings, hose and half hose, made on knitting machines or 81
frames, composed of cotton or other vegetable fiber, and not otherwise specially provided for in this section, 20 per centum ad valorem.
260. Stockings, hose and half hose, selvedged, fashioned, narrowed,
or shaped wholly or in part by knitting machines or frames, or knit
by hand, including such as are commercially known as seamlessstockings, hose and half hose, and clocked stockings, hose and half hose
alUof the above composed of cotton or other vegetable fiber, finished
or unfinished; if valued at not more than 70 cents per dozen pairs,
30 per centum ad valorem; if valued at more than 70 cents, and not
more than $1.20 per dozen pairs, 40 per centum ad valorem- if valued
at more than $1.20 per dozen pairs, 50 per centum ad valorem.

ho"n, etc.

Gloves by whatever process made, composed wholly or in chief value cottm ove
of cotton, 35 per centum ad valorem.
261. Shirts and drawers, pants, vests, union suits, combination unde
, kitted

suits, tights, sweaters, corset covers, and all underwear and wearing
apparel of every description, not specially provided for in this section,
made wholly or in part on knitting machines or frames, or knit by
hand, finished or nfinihed, not including such as are trimmed with

140

SIXTY-THIRD CONGRESS. SSa& I.

Cottonmna
tres-continued.

CH. 16.

1913.

e- lace, imitation lace or crochet or as are embroidered and not including
stockings, hose and half hose, composed of cotton or other vegetable

:Bandings, beltins,

Table damas.

fiber, 30 per centum ad valorem.
262. Bandings, belts, beltings, bindings, bone casings, cords,
tassels, cords and tassels, garters, tire fabric or fabric suitable for use
in pneumatic tires, suspenders and braces, and fabrics with fast
edges not exceeding twelve inches in width, all of the foregoing made
of cotton or other vegetable fiber, or of which cotton or other vegetable fiber is the component material of chief value, or of cotton or
other vegetable fiber and india rubber, and not embroidered by
hand or machinery; spindle banding, woven, braided, or twisted
lamp, stove, or candle wicking made of cotton or other vegetable
fiber; 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, boot, shoe, and corset lacings made of
cotton or other vegetable fiber; and labels for garments or other
articles, composed of cotton or other vegetable fiber, 25 per centum
ad valorem; belting or 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, 15 per centum ad valorem.
263. Cotton table damask, and manufactures of cotton table dam-

ask, or of which cotton table damask is the component material of
chief value, not specially provided for in this section, 25 per centum
ad valorem.
Toels, blankets,

Nottingham

artilehm

264. Towels, bath mats, quilts, blankets, polishing cloths, mop

cloths, wash rags or cloths, sheets, pillowcases, and batting, any of
the foregoing made of cotton, o of which cotton is the component
materialof chief value, not embroidered nor in part of lace and not
otherwise
provided for, 25 per centum ad valorem.
lace
2
L
e.
Lace window curtains, pillow shams, and bed sets, finished or
or
unfinished, made on the Nottingham lace-curtain machine, and composed of cotton or other vegetable fiber, when counting not more
than six points or spaces between the warp threads to the inch, 35
per centum ad valorem; when counting more than six and not more
than eight points or spaces to the inch, 40 per centum ad valorem;
when counting nine or more points or spaces to the inch, 45 per
centum ad valorem.

AticldedotpeoUy
vided
or

266. 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, 30 per centum ad valorem.
8C2Dat J.
hemp,
andjute,

uFlax,

SCHEDULE J-FLAX, HEMP, AND JUTE, AND MANUFACDULE
OF.
TURES OF.

Jute yams.

267. Single yarns made of jute, not finer than five lea or number, 15
per centum ad valorem; if finer than five lea or number and yarns
made of jute not otherwise specially provided for in this section, 20

and manufactures of.

Cables
and cordageper centum ad valorem.

Cables268.

Theadsw

corTds

Single varns.

Cables and cordage, composed of istle, Tampico fiber, manila,
sisal grass or sunn, or a mixture of these or any of them, j cent per
pound; cables and cordage made of hemp, tarred or untarred, 1 cent

d per pound.

269. Threads, twines, or cords, made from yarn not finer than five
lea or number, composed of flax, hemp, or ramie, or of which these
substances or any of them is the component material of chief value,
20 per centum ad valorem; if made from yarn finer than five lea or
number, 25 per centum ad valorem.

270. Single yarns, made of flax, hemp, or ramie, or a mixture of
any of them, not finer than eight lea or number, 12 per centum ad

SIXTY-THIRD CONGRESS.

SES. I.

Cm 16.

141

1913.

valorem; finer than eight lea or number and not finer than eighty lea
SFCDVLz J.
or number, 20 per centum ad valorem; finer than eighty lea or num- jute.a henmaut,
ber, 10 per centum ad valorem; ramie sliver or roving, 15 per centum ofR^mie sier or rovad valorem.
271. Gill nettings, nets, webs, and seines made of flax, hemp, or

ing.
Nettings, seines, etc.

ramie, or a mixture of any of them, or of which any of them is the
component material of chief value, 25 per centum ad valorem.
272. Floor mattings, plain, fancy, or figured, including mats and Floormnttinp.

rugs, manufactured from 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 substances, including what
are commonly known as China, Japan, and India straw matting, 21
cents per square yard.
273. Carpets, carpeting, mats and rugs made of flax, hemp, jute, Crpt et.e
or other vegetable fiber (except cotton) 30 per centum ad valorem.
274. Hydraulic or flume hose, made in whole or in part of cotton, HydneU hose.
flax, hemp, ramie, or jute, 7 cents per pound.
275. Tapes composed wholly or in part of flax, woven with or with- Ta
out metal threads, on reels, spools, or otherwise, and designed expressly
for use in the manufacture of measuring tapes, 20 per centum ad

valorem.

276. linoleum, plain, stamped, painted, or printed, including corticine and cork carpet, figured or plain, also linoleum known as gran-o
ite and oak plank, 30 per centum ad valorem; inlaid linoleum, 35 per
centum ad valorem; oilcloth for floors, plain, stamped, painted, or
printed, 20 per centum ad valorem; mats or rugs made of oilcloth,
linoleum, corticine, or cork carpet shall be subject to the same rate
of duty aherin provided for oilcloth, linoleum, corticine, or cork
carpet^ i

Shirt colars and cuffs, composed in whole or in part of linen,
30 per eentum ad valorem.

278. Bands, bandings, belts, beltings, bindings, cords

ribbons,

FlcOverltCnea

t cb

oolla

ol-

and

Bands beltinset

tapes, webs and webbings, all the foregoing composed wholly of flax,
hemp, or ramie, or of flax, hemp, or ramie and india rubber, and not
otherwise specially provided for m this section, 30 per centum ad valorem; wearing apparel composed wholly of flax, hemp, or ramie, or of
flax, hemp, or ramie and india rubber, 40 per centum ad valorem.
279. Plain woven fabrics of single jute yarns, by whatever name Ttefabris.
known, bleached, dyed, colored, stained, painted, printed, or rendered
noninflammable by any process, 10 per centum ad valorem.
280. All pile fabrics, whether or not the pile covers the entire sur-

fle fbrics

face, composed of flax, hemp, or ramie, or of which flax, hemp, or
ramie is the component material of chief value, and all articles and
manufactures made from such fabrics, not specially provided for in
this section, 40 per centum ad valorem.
281. Bags or sacks made from plain woven fabrics, of single jute JtsbeP and cas
yarns, not dyed, colored, stained, painted, printed, or bleached, 10 per
centum ad valorem.

e
282. Handkerchiefs composed of flax, hemp, or ramie, or of which H
these substances, or any 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, 35 per centum ad valorem;
if hemstitched, or imitation hemstitched, or revered, or with drawn
threads, but not embroidered, initialed, or I part of lace, 40 per centum
ad valorem.
283. Plain woven fabrics, not including articles, finished or un- Wonabrim
finished, 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, 30 per centum ad valorem.
284. All woven articles, finished or unfinished, and all manufactures Woven tides not
of flax, hemp, ramie, or other vegetable fiber, or of which these sub-

142

SIXTY-THIRD CONGRESS.

Sss. I.

Ca. 16.

1913.

cMan, J.nd stances, or any of them, is the component material of chief value, not
Aj.ntnued specially provided for in this section, 35 per centum ad valorem.
Isle or tmpico,
285. Istle or tampico, when dressed, dyed, or combed, 20 per cendre a d, etc.
turn ad valorem.
SCHEDULT K.

Wool and manoufa

SCHEDULE K-WOOL AND MANJUACTURES OF.

tures of.

Combed woo etc.

Yams.
Cloths, knit fabrics,
etc.

Plshes, pile fabric,
etc.

286. Combed wool or tops and roving or roping made wholly or in
part of wool or camel's hair, and on other wool and hair which have
been advanced in any manner or by any process of manufacture beyond the washed or scoured condition, not specially provided for in
this section, 8 per centum ad valorem.
287. Yars made wholly or in chief value of wool, 18 per centum
ad valorem.
288. Cloths, knit fabrics, felts not woven, and all manufactures of
every description made, by any process, wholly or in chief value of
wool, not specially provided for in this section, 35 per centum ad valorem; cloths if made in chief value of cattle hair or horse air not specially provided for in this section, 25 per centum ad valorem; plushes,

velvets, and all other pile fabrics, cut or uncut, woven or knit, whether
or not the pile covers the entire surface, made wholly or in chief value
of wool, and articles made wholly or in chief value of such plushes

stockings, he, etc. velvets, or pile fabrics, 40 per centum ad valorem; stockings, hose and

half hose, made on knitting machines or frames, composed wholly or
in chief value of wool, not specially provided for in this section, 20 per
centumadvalorem; stockings,hoseand half hose, selvedged, fashioned,
narrowed, or shaped wholly or in part by knitting machines or frames,
or knit by hand, includin such as are commercially known as seamless stockings, hose and half hose, and clocked stockings, hose and half
hose, gloves and mittens, all of the above, composed wholly or in chief
value of wool, if valued at not more than $1.20 per dozen pairs, 30 per
centum ad valorem; if valued at more than $1.20 per dozen pairs,
elohmel

hair pres 40 per centum ad valorem; press cloth composed of camel's hair,

Blankets and

fan-

Dree goods.

Wearing appareL

Webbings,bandings,

Carpet.

not specially provided for in this section, 10 per centum ad valorem.
289. Blankets and flannels, composed wholly or in chief value of
wool, 25 per centum ad valorem; flannels composed wholly or in chief
value of wool, valued at above 50 cents per pound, 30 per centum ad
valorem.
290. Women's and children's dress goods, coat linings, Italian

cloths, bunting, and goods of similar description and character composed wholly or in chief value of wool, and not specially provided for
in this section, 35 per centum ad valorem.
291. 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, and not specially provided for m this section, composed wholly
or in chief value of wool, 35 per centum ad valorem.

292. Webbings, suspenders, braces, bandings, belts, beltings, bind-

ings, cords, cords and tassels, and ribbons; any of the foregoing made
of wool or of which wool or wool and india rubber are the component
materials of chief value, and not specially provided for in this section,
35 per centum ad valorem.
293. Aubusson, Axminster, moquette, and chenille carpets, figured
or plain, and all carpets or carpeting of like character or description,
35 per centum ad valorem.
294. Saxony, Wilton, and Tournay velvet carpets, figured or plain,
and all carpets or carpeting of like character or description, 30 per
centum ad valorem.
295. Brussels carpets, figured or plain, and all carpets or carpeting
of like character or description, 25 per centum ad valorem.

SIXTY-THIRD CONGRESS.

SEss. I.

CH. 16.

143

1918.

296. Velvet and tapestry velvet carpets, figured or plain, printed
on the warp or otherwise, and all carpets or carpeting of like character
or description, 30 per centum ad valorem.
297. Tapestry Brussels carpets, figured or plain, and all carpets
or carpeting of like character or description, printed on the warp or
otherwise, 20 per centum ad valorem.
298. Treble ingrain, three-ply, and all-chain Venetian carpets, 20
per centum ad valorem.
299. Wool Dutch and two-ply ingrain carpets, 20 per centum ad
valorem.
300. Carpets of every description, woven whole for rooms, and
Oriental, Berlin, Aubusson, Axminster, and similar rugs, 50 per
centum ad valorem.
301. Druggets and bookings, printed, colored, or otherwise, 20 per
centum ad valorem.
302. Carpets and carpeting of wool or cotton, or composed in part
of either of them, not specially provided for in this section, amn on
mats, matting, and rugs of cotton, 20 per centum ad valorem.
303. Mats, rugs for floors, screens, covers, hassocks, bed sides, art
squares, and other portions of carpets or carpeting, composed wholly
or in part of wool, and not specially provided for in this section, hall
be subjected to the rate of duty herein imposed on carpets or carpeting
of like character or description.
304. Whenever in this section the word "wool" is used 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, or other
like animals, whether manufactured by the woolen, worsted, felt, or
any other process.
305. HMar of the Angora goat, alpaca, and other like animals, and
all hair on thkin of such animal 15 per centum ad Valorem.
306. Tops mde from the hair of the Angoragoat, alpaca, and other
like animals, 20 per centum ad valorem.
307. Yarns made of the hair of the Angora goat, alpaca, and other
like animals, 25 per centum ad valorem.
308. Cloth and al manufactures of every description made by any
process, wholly or in chief value of the hair of the Angora goat, alpaca,
and other like animals, not specially provided for in this section, 40
per centum ad valorem.
309. Plushes, velvets, and al other pile fabrics, cut or uncut, woven
or knit whether or not the pile covers the entire surface, made wholly
or partly of the hair of the Angora goat alpaca, or other like animals,
ana articles made wholly or in chief value of such plushes, velvets, or
pile fabrics, 45 per centum ad valorem.
310. The provisions of this schedule (K) shal be effective on and
after the first day of January, nineteen hundred and fourteen, until

swo

me
K.

tar oe-co

Rup,etc.
Irt.
Carpet of wool and

ttoetC

F ateOt

in'at"woL"

O.
Top.
Ya.
Ca

l9'1 4.

l .

Vol- 3 6, P- 52 -

which date the rates of duty now provided by Schedule K of the
existing law shall remain in full force and effect.
SCHEDULE L-SILKS AND SILK GOODS.

ilko.od.

311. Silk partially manufactured from cocoons or from waste silk ardedombedetc
and not further advanced or manufactured than carded or combed
silk, and silk noils exceeding two inches in length, 20 cents per pound.
sp
312. Spun silk or schappe silk yarn, 35 per centum ad valorem.
313. Thrown silk not more advanced than singles, tram, or organ- Thrown si, et
zine, sewing silk, twist, floss, and silk threads oryarns of every description made from raw silk, 15 per centum ad valorem.
314. Velvets, plushes, chenilles, velvet or plush ribbons, or other VeWlhee"t.
pile fabrics, composed of silk or of which silk is the component
material of chief value, 50 per centum ad valorem.

144

SIXTY-THIRD CONGRESS.

Sias. I.

CH. 16.

1913

Q315. Handkerchiefs or mufflers composed wholly or in chief value of

LBSaBuL.

crtiaLd* - silk, finished or unfinished; if cut, not hemmed or hemmed only, 40
a
per centum ad valorem; if hemstitched or imitation hemstitched, or
nd
mHandkrche

revered, or having drawn threads, but not embroidered in any manner
with an initial letter, monogram, or otherwise, 50 per centum ad

Ribbons, bandin,

valoremn.
316. Ribbons bandings, including hatbands, belts, beltins, bind-

ings, an of the foregoing not exceeding twelve inches in width and if
with fast edges, bone casings, braces, cords, cords and tassels, garters,
suspenders, tubings, and webs and webbings; all the foregoing made
of silk or of which silk or silk and india rubber are the component
materials of chief value, if not embroidered in any manner, and not
specially provided for in this section, 45 per centum ad valorem.
317. 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 the foregoing
composed of silk or of which silk or silk and india rubber are the
component materials of chief value, not specially provided for in this

Wearing appe

section, 50 per centum ad valorem.

woven
fabr

Artificial silk

scHBDLn

318. Woven fabrics, in the piece or otherwise, of which silk is the
component material of chief value, and all manufactures of silk, or
of which silk or silk and india rubber are the component materials of
chief value, not specially provided for in this section, 45 per centum
ad valorem.
or
319.
ans, threads filaments of artificial or imitation silk, or of
artificial or imitation horsehair, by whatever name known, and by
whatever process made, 35 per centum ad valorem; 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, or of yarns,
threads, filaments or fibers of artificial or imitation silk, or of artificial
or imitation horsehair and india rubber, by whatever lname known,
and by whatever process made, 60 per centum ad valorem.

Papers and books.

Sheathing paper,
' etc.

pnlpb

iterme.

Post, pgper.

lin.
tCexpdgrtdsty.

PrcM

imposed.

SCHEDULE M-PAPERS AND BOOKS.

320. Sheathing paper, ulpboard in rolls not laminated, roofing
felt, common paper-box board, not coated, lined, embossed, printed
or decorated in any manner nor cut into shapes for boxes or other
articles, 5 per centum ad valorem.
321. Filter masse or filter stock, composed wholly or in part of
wood pulpwooood four, cotton or other vegetable fiber, 20 per centum
ad valorem.
322. 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 above
2 cents per pound, 12 per centum ad valorem: Provided, however,
That if any country, dependency, province, or other subdivision of

government shall mpose any export duty, export license fee, or
other charge of any knd whatsoever (whether m 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 printmg paper, valued above 21 cents per pound, when
unported either directly or indirectly from such country, dependency,
province, or other subdivision of government, an additional duty
equal to the amount of the highest export duty or other export charge
imposed by such country, dependency, province, or other subdivision
of government, upon either printing paper, or upon an amount of

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

wood pulp, or wood for use in the manufacture of wood pulp necessary
to manufacture such printing paper.

145

1913.

spabc u.s-

Contiaed.

323. Papers commonly known as copying paper, stereotype paper, et.cp' 'eotp
paperpaper, letter-copying books
bibulous paper, tissue papoer,po
wholly or partly manufactured, crepe paper and filtering paper, and
articles manufactured from any of the foregoing papers or of which
such paper is the component material of chief value, 30 per centum
ad valorem.
i a e- et
324. Papers wholly or parly covered with metal leaf or with gela- CBted ur
tin or flock, papers with white coated surface or surfaces, calender
plate finished, hand dipped marbleized paper, parchment paper, and
lithographic transfer paper not printed, 25 per centum ad valorem;
papers with coated surface or surfaces suitable for covering boxes,
not specially provided for, whether or not embossed or printed except
by lithographic process, 40 per centum ad valorem; all other paper
with coated surface or surfaces not specially provided for in this section; uncoated papers, gummed, or with the surface or surfaces wholly
or partly decorated or covered with a design, fancy effect, pattern, or
character, whether produced in the pulp or otherwise except by lithoe.
graphic process, cloth-lined or reenforced papers, and grease-proof Ct-ede
and imitation parchment papers which have been supercalendered
and rendered transparent or partially so, by whatever name known,
all other greaseproof and imitation parchment papers, not specially
provided for in this section, by whatever name known, bags, envelopes,
and all other articles composed wholly or in chief value of any of the
foregoing papers, not specially provided for in this section, and all
boxes of paper or papier mache or wood covered with any of the foregoing papers or covered or lined with cotton or other vegetable fiber,
s p
sentum ad valorem; albuminized or sensitized paper or paper PhotophicApIt
otherw
r
-coated for photographic pposes, 25 per centum
ad valorm plan basic papers for albuminizng, sensitizing, baryta
coating, or for photographc or solar printing processes, 15 per centum

ad valorem.
325. Pictures, calendars, cards, booklets, labels, flaps, cigar bands, pitorhically

placards, and other articles composed wholly or in chief value of
paper lithographically printed in whole or in part from stone, gelatin,
metal, or other material (except boxes, views of American scenery or
objects, and music, and illustrations when forming a 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 cigrbdP,
printing to be counted as two colors), but not printed in whole or in
part of metal leaf, 15 cents per pound; cigar bands of the same number
of colors and printings, 20 cents per pound; labels and flaps printed in
eight or more colors (bronze printing to be counted as two colors), but
not printed in whole or in part of metal leaf, 20 cents per pound; cigar
bands of the same number of colors and printings, 25 cents per
pound; labels and flaps printed in whole or in part of metal leaf, 35
cents per pound; cigar bands printed in whole or in part of metal leaf,
40 cents per pound; booklets, 7 cents per pound; alother articles not BoOkt e
exceeding eight one-thousandths of an inch in thickness, 15 cents per
pound; exceeding eight one-thousandths of an inch and not exceeding
twenty one-thousandths of an inch in thickness and less than thirtyfive square inches cutting size in dimension, 5 cents per pound; exceeding eight and not exceeding twenty one-thousandths of an inch
in thickness and thirty-five square inches and over cutting size in
dimension, 7 cents per pound; exceeding twenty one-thousandths of
an inch in thickness, 5 cents per pound, providing that in the case of
articles hereinbefore specified the thickness which shall determine
the rate of duty to be imposed shall be that of the thinnest litho91006 0-voL 38-PT 1

La d

146

SIXTY-THIRD CONGRESS.

sc
c

m
b bt

Shiod ass,

DecacomnI.

writspper,

Sss. I.

CH. 1.

11913.

graphed material found in the article, but for the purpose of this
paragraph the thickness of lithographs mounted or pasted upon paper,
cardboard, or other material shalbe the combined thickness of the
lithograph and the foundation upon which it is mounted or pasted;
. books of paper or other material for children's use, lithographically
printed in whole or in part, not exceeding in weight twenty-four
ounces each, 4 cents per pound; fashion magazines or periodicals
printed in whole or in part by lithographic process or decorated by
hand, 6 cents per pound; booklets, wholl or in chief value of paper,
decorated in whole or in part by hand or by spraying, whether or not
lithographed, 10 cents per pound; decalcomanias in ceramic colors,
weighing not over oneohundred pounds per thousand sheets, on a basis
of twenty by thirty inches in dimensions, 60 cents per pound; all other
decalcomamas, except toy decalcomanias, 15 cents perpound.
326. Writing, letter, note, drawing, handmade paper and paper
commercially known as handmade paper and machie handmade
paper, japan paper and imitation Japan paper by whatever name
known, and ledger t bond, record, tablet typewriter, and onionskin and

imitation onionskin papers calendered or uncalendered, whether or

not any such paper is ruled, bordered, embossed, printed, lined, or
decorated in any manner, 25 per centum ad valorem.
Envope
327. Paper envelopes, folded or flat, not specially provided for in
this section, 15 per centum ad valorem.
cdabod, et.
328. Jacquard designs on ruled paper or cut on Jacquard cards, and
parts of such designs, cardboard and bristol board, press boards or
press paper, paper hangings with paper back or composed wholly or
in chief value of paper, and wrapping paper not specially provided for
in this section, 25 per centum ad valorem.
Boo, etc.
329. 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, al the foregoingt
and not specially provided for in this section, 15 per centum ad
unitedBtateiewsa 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), bound or unbound, or in
any other form, 20 cents per pound; thinner than eight onethousandths of one inch, $2 per thousand.
Alubms.
330. Photograph, autograph, scrap, post-card, and postage-stamp
albums, wholly or partly manufactured, 25 per centum ad valorem.
Playing card
331. Playing cards, 60 per centum ad valorem.
pecsuypruoed t
332. Papers or cardboard, cut, die cut, or stamped into designs or
shapes, such as initials, monograms, lace, borders, or other forms, and
all post cards, not including American views, plain, decorated,
embossed, or printed, except by lithographic process, and all papers
and manufactures of paper or of which paper is the component
material of chief value, not specially provided for in this section, 25
per centum ad valorem.
SCmEDVmS
N.
Sundries.
dds333.

SCHEDULE N-SUNDRIES.
Beads and spangles of al kinds, including imitation pearl
beads, not threaded or strung, or strung loosely on thread for facility

in transportation onl, 35 per centum ad valorem; curtains, and
other articles not embroidered nor apliqued and not specially proBnds,etc.

vided for in this section, composed wholy or in chief value of beads or
spangles made of glass or paste, gelatin, metal, or other material, 50
per centum ad valorem.
334. Ramie hat braids, 40 per centum ad valorem; manufactures
of ramie hat braids, 50 per centum ad valorem.

SIXTY-THIRD CONGRESS. SE8. I. CH. 16.

147

1913.

335. Braids, plaits, laces, and willow sheets or squares, composed scDs"

wholly or in chief value of straw, chip, grass, palm leaf willow, osier,

rattan, real horsehair, cuba bark, or manila hemp, suitable for making

Nie

braids, etc., o

straw etc.

or ornamenting hats, bonnets, or hoods, not bleached, dyed, colored
or stained, 15 per centum ad valorem

if bleached, dyed, colored, or

stained, 20 per centum ad valorem; hats, bonnets, and hoods composed wholly or in chief value of straw, chip, grass, palm leaf, willow,
osier, rattan, cuba bark, or manila hemp, whether wholly or partly
manufactured, but not blocked or trimmed, 25 per centum ad valorem;
if blocked or trimmed and in chief value of such materials, 40 per eaBl
o ""
Oft
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.
336. Brooms, made of broom corn, straw, wooden fibre, or twigs, etc.
15 per centum ad valorem; brushes and feather dusters of all kinds,
and hair pencils in quills or otherwise, 35 per centum ad valorem.
s
337. Bristles, sorted, bunched, or prepared 7 cents per pound.
Buon forms
338. Button forms of lastings, mohair or silk cloth, or other manu-

factures of cloth, woven or made in patterns of such size shape or

form as to be fit for buttons exclusively, -and not exceeding eight
inches in any one dimension, 10 per centum ad valorem.
BaUtto
339. Buttons of vegetable ivory in sizes thirty-six lines and larger s
35 per centum ad valorem; below thirty-six lines, 45 per centum ad
valorem; buttons of shell and pearl in sizes twenty-six lines and
larger, 25 per centum ad valorem; below twenty-six lines, 45 per
centum ad valorem; agate buttons and shoe buttons, 15 per centum
ad valore; parts of buttons and button molds or blnks, finished or
unfinibed and all collar and cuff buttons and studs composed wholly
of bone,
not spseiai

er.f-pea

iv oryor agate, all the foregoing and buttons
for in this section, 40 per centum ad valorem.

k mauetu,.
a
.

340. Cork bark, cut into squares, cubes, or quarters, 4 cents per
pound; manufactred cork stoppers, over threefourths of an inch
m diameter, measured at the larger end, and manufactured cork

disks, wafers, or washers, over threesixteenths of an inch in thickness, 12 cents per pound; manufactured cork stoppers, three-fourths
of an inch or less in diameter, measured at the larger end, and manufactured cork disks, wafers, or washers, three-sixteenths of an inch
or less in thickness, 15 cents per pound; cork, artificial, or cork substitutes manufactured from cork waste, or granulated corks, and not
otherwise provided for in this section, 3 cents per pound; cork insulation, wholly or in chief value of granulated cork, in slabs, boards,
planks, or molded forms, i cent per pound; cork paper, 35 per
centum ad valorem; manufactures wholly or in chief value of cork
or of cork bark, or of artificial cork or bark substitutes, granulated
or ground cork, not specially provided for in this section, 30 per
centum ad valorem.
341. Dice dominoes, draughts, chessmen, chess balls, and billiard,

Die' chee

pool, bagatelle balls, and poker chips, of ivory, bone, or other materials,
50 per centum ad valorem.

342. Dolls, and parts of dolls, doll heads, toy marbles of whatever Doxc

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 m this section, 35 per centum ad valorem.
343. Emery grains and emery, manufactured, ground, pulverized, adm n
or refined, 1 cent per pound; emery wheels, emery files, emery paper,
and manufactures of which emery or corundum is the component
material of chief value, 20 per centum ad valorem.
Fir
344. Firecrackers of all kinds, 6 cents per pound; bombs, rockets,
Roman candles, and fireworks of all descriptions, not specially provided for in this section, 10 cents per pound; the weight on all the
foregoing to include all coverings, wrappings, and packing material.

.eu

148

SIXTY-THIRD CONGRESS.

SC-D-w

hsemdr.
,

proiir.

msteef37

Law not modife

Ses. I.

Ci. 16.

1913.

345. 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, 3 cents per gross; when imported otherwise than in boxes containing not more than one hundred matches
each, of 1 cent per one thousand matches; wax matches, fusees, wind
matches, and all matches in books or folders or having a stained,
dyed, or colored stick or stem, and tapers consisting of a wick coated
With an inflammable substance, and night lightst 25 per centum ad
valorem: Provied, That in accordance with section ten of "An Act
to provide for a tax upon white phosphorus matches, and for other
purposes," approved April ninth, nineteen hundred and twelve, white
phosphorus matches manufactured wholly or in part in any foreign
country shall not be entitled to enter at any of the ports of the
United States, and the importation thereof is hereby prohibited:
Provied
laJr

That nothing in this Act contained shal be held to

repeal or modify said Act to provide for a tax upon white phosphorus
matches, and for other purposes, approved April ninth, nineteen
hundred and twelve.
Cartriages,cetc.
346. Percussion caps, cartridges, and cartridge shells empty, 15
per centun ad valorem; blasting caps, $1 per thousand; mnng,
blasting, or safety fuses of all kinds, 15 per centum ad valorem.
eton
.
347.Feather
and downs,
the ski or otherwise, crude or not
dressed, colored, or otherwise advanced or manufactured in any
manner, not specially prvided for in this section, 20 per centum
ad valorem; when dressed, colored, or otherwise advanced or ma
factured in any manner, and not suitable for use as millinery ornaments, including quilts of down and manufactures of down, 40 per
Artifiil leathers, centum ad valorem; artificial or ornamental feathers suitable for
o
bertt tc
use as millinery ornaments, artificial and ornamental fruits, grains
leaves, flowers, and stems or parts thereof, of whatever material
composed, not specially provided for in this section, 60 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 material herein menFeathers, d,etc., tioned, 60 per centum ad valorem: Provided, That the importation
of wild birds prohib of aigrettes, egret plumes or so-called osprey plumes, and the feathers,
te
i d.
quills, heads, wings, tails, skins, or parts of skins, of wild birds
either raw or manufactured, and not for scientific or educational
purposes, is hereby prohibited; but this provision shall not apply
to the feathers or plumes of ostriches, or to the feathers or plumes
of domestic fowls of any kind.
Fm.
348. Furs dressed on the skin, not advanced further than dyeing,
30 per centum ad valorem; plates and mats of dog and goat skins
10 per centum ad valorem; manufactures of furs, further advanced
than dressing and dyeing, when prepared for use as material, joined
or sewed together, including plates, linings, and crosses, except plates
and mats of dog and goat skins, and articles manufactured from
fur not specially provided for in this section, 40 per centum ad
earing appareL
valorem; articles of wearing apparel of every description partly or
wholly manufactured, composed of or of which hides or skins of cattle
of the bovine species, or of the dog or goat are the component material
of chief value, 15 per centum ad valorem; articles of wearin apparel
of every description partly or wholly manufactured, composed of or of
which fur is the component material of chief value, not specially
provided for in this section, 50 per centum ad valorem; furs not
on the skin, prepared for hatters use, including fur skins carroted,
15 per centum ad valorem.
F
349. Fans of all kinds, except common palm-leaf fans, 50 per
centum ad valorem.
Gunwad
350. Gun wads of all descriptions, 10 per centum ad valorem.

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

149

1913.

351. Human hair, raw, 10 per centum ad valorem; if cleaned or 8 Mea-U;'dN.
commercially known as drawn, but not manufactured, 20 per centum tinned.
ad valorem; manufactures of human hair, including nets and net- Humanhair.

tings, or of which human hair is the component material of chief
value, not specially provided for in this section, 35 per centum ad
valorem.r.

352. Hair, curled, suitable for beds or mattresses, 10 per centum ad
valorem.
353. Haircloth, known as "crinoline" cloth, 6 cents per square
yard; haircloth, known as "hair seating," and hair press cloth, 15
cents per square yard.

354. Hats, bonnets, or hoods, for men's, women's, boys', or chil- o

Haoth.

onnets et eo
o'

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, 45 per centum
ad valorem.
355. Indurated fiber ware and manufactures of pulp, not specially F iber w
provided for in this section, 25 per centum ad valorem.
356. Jewelry, cormmonly or commercially so known, valued above Jewelryet
20 cents per dozen pieces, 60 per
er centum ad valorem; rope, curb,
cable, and fancy patterns of chain not exceeding one-half inch in
diameter, width, or thickness, valued above 30 cents per yard; and
articles valued above 20 cents per dozen pieces designed to be worn
on apparel or carried on or about or attached to the person, such as
and including buckles, card cases, chains, cigar cases, cigar cutters,
cigar holders, cigarette cases, cigarette holders, coin holders, collar,
cuffs and dress buttons combs, match boxes, mesh bags and purses,
miliny, military, un hair ornaments, pins, powder cases, stamp
cases, anity eases, and like articles; all the foregoing and parts
thereof,
E or partl y finished, composed of metal whether or not
enameled, wshed, covered, or plated, including rolled gold plate, and
whether or not set with precious or semiprecious stones, pearls,
cameos, coral, or amber, or with imitation precious stones or imitation
pearls, 60 per centum ad valorem. Stampings, galleries, mesh and
other materials of metal, whether or not set with glass or paste,
finished or partly finished, separate or in strips or sheets, suitable for
use in the manufacture of any of the foregoing articles m this paragraph, 50 per centum ad valorem.
357. Diamonds and other precious stones, rough or uncut, and not PO -t" .
advanced in condition or value from their natural state by cleaving,
splitting, cutting, or other process, whether in their natural form or
broken, and bort; any of the foregoing not set, and diamond dust,
10 per centum ad valorem; pearls and parts thereof, drilled or undrilled, but not set or strung; diamonds, coral, rubies, cameos, and
other precious stones and semiprecious stones, cut but not set, and
itable for use in the manufacture of jewelry, 20 per centum ad
valorem; imitation precious stones includingpearls and parts thereof, 1m- ta
for use in the manufacture of jewelry, doublets, artificial, or so-called
synthetic or reconstructed pearls and parts thereof, rubies, or other
precious stones, 20 per centum ad valorem.
358. Laces, lace window curtains not specially rovided for in this le a n d ee t
section, coach, carriage, and automobile aes, and all lace articles of
whatever yarns, threads, or filaments composed; handkerchiefs, nap
kins, wearng apparel, and all other articles or fabrics made wholy
or in part of lace or of imitation lace of any kind; embroideries, wear- Embroidere, etc.
ing apparel, handkerchiefs, and all articles or fabrics embroidered in
any manner by hand or machinery, whether with a plain or fancy
intial, monogram, or therwise, or tamboured, appliqud, or scalloped b han or machinery, an of the foregoing by whatever name
known; edgings, insertings, gallOOns, nets, nettings, veils, veilings, Edging,, braids, etc.

150
sac&ms

SIXTY-THIRD CONGRESS.
N.

tindries-don-

Drnork, etc.

Sss. I. CH.16.

1913.

ruchings, tuckings, flocings flutings, quillings, onaruffings,
ments; braids, loom woven and ornamented in the process of weaving, or made by hand, or on any braid machine, knitting machine, or
lace machine, and not specially provided for; trimmings not specially
provided for; woven fabrics or articles from which threads have been
neck

omitted, drawn, punched, or cut, and with threads introduced after

weaving forming figures or designs, not including straight hemstitching; and articles made in whole or in part of any of the foregoing
fabrics or articles; all of the foregoing of whatever yarns, threads, or
filaments compoed, 60 per centum ad valorem.
sks, tc.
359. Chamols skins, 15 per centum ad valorem; pianoforte, pianoforte action, enameled upholstery leather, and glove leathers, 10 per
centum ad valorem.
360. Bags, baskets, belts, satchels, card cases, pocketbooks, jewel
btherrtoshmeut.
boxes, portfolios, and other boxes and cases, made wholly of or in
chief value of leather or parchment, not jewelry, and manufactures of
leather or parchment, or of which leather or parchment is the component material of chief value, not specially provided for in this section, 30 per centum ad valorem; any of the foregoing permanently
fitted and furnished with traveling, bottle, drinking, dining, luncheon
and similar sets, 35 per centum ad valorem.
loe
361. Gloves, not specially provided for in this section, made wholly
or in chief value of eather, whether wholly or partly manufactured,
shall pay duty at the following rates the lengths stated in each case
being the extreme length when stretched to their full extent, namely:
362. Men's, women's, or children's "glac" finish, Schmaschen (of
sheep origin), not over fourteen inches m length, $1 per dozen pairs;
over fourteen inches in length, 25 cents additional per dozen pairs for
each inch in excess of fourteen inches.
363. All other women's or children's gloves wholly or in chief value
of leather, not over fourteen inches in length $2 per dozen pairs; over
fourteen inches in length, 25 cents additional per dozen pairs for each
inch in excess of fourteen inches; all men's leather gloves not specially
provided for in this section, $2.50 per dozen pairs.
cnnhtitve duts.
364. In addition to the foregoing rates there shall be paid the following cumulative duties: On all leather gloves when lined with cotton or other vegetable fiber, 25 cents per dozen pairs; when lined with
a knitted glove or when lined with silk, leather, or wool, 50 cents per
dozen pairs; when lined with fur, $2 per dozen pairs; on all piqu6 and
prixseam gloves, 25 cents per dozen pairs.
ove
tnks.
365. Glove tranks, with or without the usual accompanying pieces,
shall pay 75 per centum of the duty provided for the gloves m the
fabrication of which they are suitable.
Ctue,gut manu
366. Manufactures of catgut, or whip gut, or worm gut, including
strings for musical instruments; any othe foregoing or of which
these substances or any of them is the component material of chief
value, not specially provided for in this section, 20 per centum ad
Mannfactures of am- valorem.
valorem.
ber, sbeto, etc.
367. Manufactures of amber, asbestos, bladders, 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, 10 per centum ad
valorem; yarn and woven fabrics composed wholly or in chief value
of asbestos, 20 per centum ad valorem.
bonendiarbberetc
368. Manufactures of bone, chip, grass, horn, india rubber or guttapercha, palm leaf, quills, straw, weeds, or whalebone, or of which any
of them is the component material of chief value not otherwise
specially provided for in this section, shall be subject to the following
rates: Manufactures of india rubber or gutta-percha, commonly
known as druggists' sundries, 15 per centum ad valorem; manufactures of india rubber or gutta-percha, not specially provided for in
this section, 10 per centum ad valorem; palm leaf, 15 per centunm ad

SIXTY-THIRD CONGRESS. SEss. I. CH. 16.

151

1913.

valorem; bone, chip, horn, quills, and whalebone, 20 per centumr

ad SuS.im- N.

valorem; grassstraw, and weeds, 25 per centum ad valorem; combs tinued.

composed wholly of orn or of horn and metal, 25 per centum ad
valorem.

The tenrs "grass" and "straw" shall be understood to

gotermsa

mean these substances m their natural state, and not the separated
fibers thereof.
369. Ivory tusks in their natural state, or cut vertically across the I"ory
grain only, with the bark left intact, 20 per centum ad valorem;
manufactures of ivory or vegetable ivory, or of which either of these
substances is the component material of chief value, not specially
provided for in this section, 35 per centum ad valorem; manufactures Motherof-pesr, etc
of mother-of-pearl and shell, plaster of Paris, papier-mAch6, 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, 25 per centum ad valorem;
shells engraved, cut, ornamented, or otherwise manufactured, 25 per
centum ad valorem.
370. Masks, of whatever material composed, 25 per centum ad: tvalorem.
371. Matting made of cocoa fiber or rattan, 5 cents per square coco mattng, etc.
yard; mats made of cocoa fiber or rattan, 3 cents per square foot.
372. Moss and sea grass, eelgrass, and seaweeds, if manufactured

aMos to.

373. Musical instruments or parts thereof, pianoforte actions and

Muicsinutnmenta

or dyed 10 per centum ad valorem.

parts thereof, cases for musical instruments, pitch pipes tuning forks,
tuning hammers, and metronomes strings for musical instruments,
composed wholly or in part of tee or other metal, all the foregoing,
35 per centum ad valore.

374. Phonograps
gr
amoph ones, graphophones, and similar arti- Phonograpb, etc.
des, orQTwttereof 25 per centum ad valorem.
375. Violin ro
boxes or casesorotherwise,
per centum ad voun rosin.

valorem.

376. Works of art, including paintings in oil or water-colors, pas- Paintings, drawtels, pen and ink drawings, or copies, replicas or reproductions of any In t
of the same, statuary, sculptures, or copies, replicas or reproductions
thereof, and etchings and engravings, not specially provided for in
this section, 15 per centum ad valorem.
377. Peat moss, 50 cents per ton.

378. Pencils of paper or wood, or other material not metal filled
with lead or other material, pencils of lead, 36 cents per gross, but in
no case shall any of the foregoing pay less than 25 per centum ad
valorem; slate pencils, 25 per centum ad valorem.
379. Pencil leads not in wood or other material, 10 per centum ad

Pest mn.
P Oc

Pencilae d

valorem.
ma
380. Photographic cameras, and parts thereof, not specially pro- tesg' p ih
vided for in this section, photographic dry plates, not pecially provided for in this section, 15 per centum ad valorem; photographic- Moving-picture
film negatives, imported in any form, for use in any way in connec'
tion with moving-picture exhibits, or for making or reproducing
pictures for such exhibits, exposed but not developed, 2 cents per
linear or running foot; if exposed and developed, 3 cents per linear
or running foot; photographic-film positives, imported in any form,
for use in any way in connection with moving-picture exhibits, including herein all moving, motion, motophotography or cinematography film pictures, prints, positives or duplicates of every kind and
nature, and of whatever substance made, 1 cent per linear or running
foot: Provided, however, That all photographic-films imported under
this section shall be subject to such censorship as may be imposed by C

the Secretary of the Treasury.

381. Pipes and smokers' articles: Common tobacco pipes and pipe ar

bowls made wholly of clay, 25 per centum ad valorem; other pipes

p
nd mou'

152

SIXTY-THIRD CONGRESS.

CH. 16.

1913.

and pipe bowls of whatever material composed, and all smokers artides whatsoever, not specially provided for in this section, including
cigarette books, cigarettebook cover, pouches for smoking or chew-

N.
esmc

tined.

Sras. I.

ing tobacco, and cigarette paper in al forms, except cork paper, 50
Hattri

per centum ad valorem; meerschaum, crude or unmanufactured, 20
per centum ad valorem.
382. Plush black, known commercially as hatters' plush, composed
of silk, or of silk and cotton, such as is used for making men's hats, 10
per centum ad valorem.
383. Umbrellas, parasols, and sunshades covered with material
other than paper or lace, not embroidered or appliqued, 35-per centum
ad valorem. Sticks for umbrellas, parasols, or sunshades, and walking canes, finished or unfinished, 30 per centum ad valorem.
384: Waste, not specially provided for in this section, 10 per

etc.

Umbrens

w"t .>

centum ad valorem

onenmeti 385. That there shall be levied, co ted, and paid on the imporUnmansfctred. tation of all raw or unmanufactured articles not enumerated or pro-

R-m
mt e.

vided for in this section, a duty of 10 per centum ad valorem, and on
all articles manufactured, in whole or m part, not provided for in this
section, a duty of 15 per centum ad valorem.
to

esirated.

R. a., ma. 2.

Reembl two

386. That each and every imported article, not enumerated in this
section, which is imilar, 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 te enumerated article which it most resembles in any of
the particulars before mentioned; and if any nonenumerated article
equally resembles two or more enumerated articles on which different
rates of duty are chargeable, there shall be levied on such nonenumerated article the same rate of duty as is chargeable on the article

of two ornre ma- which it resembles paying the highest rate of duty; and on articles not
teras

rompoeentlf

fined.

exceed in value any other single component material of the article;

Determining
value.m
ae

catble

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," wherever used in
this section,shall be held to mean that component material which shall

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 be applicable to any imported article, it shall pay duty at the highest of such rates.

FTXr LIr.
Aroticle
from
duty.
R.

exempt

S, e. S2.

Vd.36,P.

Add

FREE LIST.

That on and after the day following the passage of this Act, except
as otherwise specially provided for in this Act, the articles mentioned in the following paragraphs shall, when imported into the
United States or into any of its possessions (except the Philippine
Islands and the islands of Guam and Tutuila), be exempt from duty:
387. Acids: Acetic or pyroigneous, arsenic or arsemous, carbolic,
chromic, fluo,
hydrluc,drochloric or muriatic, nitric, phoshydrofluoric,
phoric, phthalic, prussic, silicic, sulphuric or oil of vitriol, and valerianic.

me~ant

Ait

388. Aconite.
389. Acorns, raw, dried or undried, but unground.
390. Agates, unmanufactured.
imeh
391. Agricultural implements: Plows, tooth and disk harrows,
headers harvesters, reapers, agricultural drills and planters, mowers,
horserakes, cultivators, thrashing machines, cotton gins, machinery
for use in the manufacture of sugar, wagons and carts, and all other
agricultural implements of any kind and description, whether specifi-

SIXTY-THIRD CONGRESS. SEss. I.

CI. 1

153

1913.

cally mentioned herein or not, whether in whole or in parts, including u".

LtB.-onti.

repair parts.

392. Albumen, not specially provided for in this section.
393. Alcohol, methylor wood.
394. Alizarin natural or synthetic, and dyes obtained from alizarin, A
anthracene, and carbazol.
395. Ammonia, sulphate of, perchlorate of, and nitrate of.

396. Antimony ore and stibnite containng antimony, but only
as to the antimony content.

397. Any animal imported by a citizen of the United States,.
specially for breeding purposes, shall be admitted free, whether

for bred-

intended to be used by the importer himself or for sale for such purposes: Provied, That no such animal shall be admitted free unless Rbsteed breedre
pure bred of a reognized breed, and duly registered in a book of qmd-

record recognized by the Secretary of Agrictuture for that breed:

And provided frter, That the certificate of such record and pedi- cte tda
gree of such animal shall be produced and submitted to the Department of Agriculture, duly authenticated by the proper custodian

o a

of such book of record, together with an affidavit of the owner, aent.

or importer that the animal imported is the identical animal desribed
pedigree. The Secretary of Agriulin said certificate of record
ture may prescribe such regulations as may be required for determining the purityof breeding and the identity of suh animal: And
provided

rr.

hat the collectors of customs shall require a cer- teS

.lnatc on

m the Department of Agriculture stating that such anitificat
mal is pure bred of a recognized breed and duly registered in a book

of record recognized by the Secretary of Agriculture for that breed.
n Serety of the Treasury may prescribe such additional regu- Re
sio.
lations as a be required for the stict enforcement of this prov
Hor, mues, d ases straying across the boundary line into any ,s
rn
foreign country, o driven across such boundary line by the owner temparily.

ier

for temporary pasturae purposes only, together with their offspring,
shall be dutiable less brought back to the United States withi
six months, in which case they shall be free of duty under regulations

to be prescribed by the Secretary of the Treasury: And provudedfu - n loaton xther, That the provisions of this Act sall apply to all such animals te d.P

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 taking effect of this Act.

398. Animals brought into the United States temporarily for a botb

3r,
gf

period not exceeding six months, for the purpose of breeding, exhi- exibltet.
bition or competition for prizes offered by any agricultural, polo, or
racing association; but a bond shall be given m accordance with Bend.
etc." o e'
regulations prescribed by the Secretary of the Treasury; also teams mnt
of animas, 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 Treasury may prescribe; and wild animals intended for exhi-

d""

notfo

bition in zoological collections for scientific and educational purposes, and not or sale or profit.
399. Annatto, roucou, rocoa, or orleans, and all extracts of.

400. Antitoxins, vaccine virus, and all other serums derived from A

animals and used for therapeutic purposes.
401. Apatite.
402. Arrowroot in its natural state and not manufactured.
403. Arsenic and sulphide of arsenic, or orpiment.

Domesti rtis
404. Articles the growth, produce, or manufacture of the United tored.

States, when returned afterhaving been exported, without having
been advanced in value or improved in condition by any process of

154

SIXTY-THIRD. CONGRESS;.

FI Li-Co

SBs.

CH. 16.

1913.

manufacture or other means; steel boxes, casks, barrels, carboys,
bags, and other containers or coverings of American manufacture ex-

ported filled with American products or exported empty and returned
filled with foreign products, including shooks and staves when returned as barrels or boxes; also quic ilver flasks or bottles iron or
steel drums of either domestic or foreign manufacture, used for the
shipment of acids, or other chemicals, which hall have been actually

P'id>tet

exported from the United States; but proof of the identity of such

articles shall be made, under general regulations to be prescribed by
the Secretary of the Treasury, but the exemption of bags from duty
shall apply only to such domestic bags as may be imported by the
exporter thereof and if any such articles are subject to internalrevenue tax at the time of exportation such tax shall be proved to
ePotgp
at have been paid before exportation and not refunded; photographic
dry plates or films of American manufacture (except moving-picture
film), exposed abroad, whether developed or not, and films from
movng-picture machines, light struck or otherwise damaged, or worn
out, so as to be unsuitable for any other purpose than tbe 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
ena.
ea

Treasury; articles exported from the United States for repairs may

be returned upon payment of a duty upon the value of the repairs
at the rate at which the article itself would be subject if imported
under conditions and regulations to be prescribed by the Secretary
of theTreasury: Provild, That this paragraph shall not apply to

xCpoiU.

any aticle upon which an allowance of drawback has been made, the

int.

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:
ro And provded further, 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 cus-

Bton

g antmab.

A~,p. i3.

Cotton bggig, et

cmeho

toms until internal-revenue stamps in payment of the legal duties
shall be placed thereon: And provided further, That the provisions
of this paragraph shall not apply to animals made dutiable under the
provisions of paragraph 397.
405. Asafetida.

406. Asbestos, unmanufactured.
407. Ashes, wood and lye of, and beet-root ashes.

408. Bagging for cotton, gunny cloth, and similar fabrics, suitable
for covering cotton composed of single yarns made of jute, jute butts,

seg, Russian seg, New Zealand tow, Norwegian tow, aloe, mill waste,
cotton tares, or other material 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; plain woven fabrics of single jute yarns by
whatever name known, not bleached, dyed, colored, stained, printed,
or rendered noninfiammable by any process; and waste of any of the
above articles suitable for the manufacture of paper.
409. Balm of Gilead.
bak,etc.

410. Barks, cinchona or other, from which quinine may be

extracted.
411. Bauxite or beauxite, crude, not refined or otherwise advanced
in condition from its natural state.
412. Beeswax.
413. Bells, broken, and bell metal, broken and fit only to be
Bible.

remanufactured.
414. Bibles, comprising the books of the Old or New Testament,

or both, bound or unbound.

SIXTY.THIRD CONGRESS. SEs. I. CH. 16.

155

1913.

415. All binding twine manufactured from New Zealand hemp, JaF Lm--Continmanila, istle or Tampico fiber, sisal grass, or sunn, or a mixture of Binding twine.

any two or more of them, of single ply and measuring not exceeding

seven hundred and fifty feet to the pound.

Birds and owls.

copper, or verdigris.
422. Bolting cloths composed of silk, imported expressly for milling

Btsot

416. Birds and land and water fowls, not specially provided for in
this section.
417. Biscuits, bread, and wafers, not specially provided for in this
section.
418. Bismuth.
419. 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.
420. Blood, dried, not specially provided for in this section.
421. Blue vitriol, or sulphate of copper; acetate and subacetate of
purposes, and so permanently marked as not to be available for any
other use. Press cloths composed of camel's hair, imported expressly
for oil milling purposes, and marked so as to indicate that it is for
such purposes, and cut into lengths not to exceed seventy-two inches
and woven in widths not under ten inches nor to exceed fifteen
inches and weighing not less than one-half pound per square foot.
423. Bones, crude, burned calcined, ground, steamed, but not
otherwise manufactured, and bone dust or animal carbon, bone meal,
and bone ash.

424. Books, engravings, photographs, etchings, bound or unbound, Boveneo.
maps and charts imported by authority or for the use of the United
th
States or for the use of the Library of Congress.
425. Books, maps, music, engravings, photographs, etchings, litho- 0oyea.,,
graphic prints, 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 Chaet
exchanges by scientific and literary associations or academies, or
publications of individuals for gratuitous private circulation, not
advertising matter, and public documents issued by foreign governments.

426. Books and pamphlets printed wholly or chiefly in languages

Fnor the

other than English; also books and music in raised print, used exclusively by the blind, and all textbooks used in schools and other educational institutions; Braille tablets, cubarithmes, special apparatus
and objects serving to teach the blind, including printing apparatus
machines, presses, and types for the use and benefit of the blind
exclusively
427. Boks, maps, music, engravings, photographs, etchings, ForI
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 andby 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.
428. Books, libraries, usual and reasonable furniture, and similar o
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.
429. Borax, crude and unmanufactured, and borate of lime, soda,
and other borate material, crude and unmanufactured, not otherwise

provided for in this section.
430. Brass, old brass, clippings from brass or Dutch metal, all the
foregoing, fit only for remanufacture.

t
tuons'oet

156

SIXTY-THIRD CONGRESS.

PFn La-i Btin-

Szas I.

CH.. 16.

1913.

431. Brazilian pebble, unwrought or unmanufactured.

432. Bristles, crude, not sorted, bunched, or prepared.
433. Bromin.
434. Broom corn.
435. Buckwheat and buckwheat flour.
436. Bullion, gold or silver.
437. Burgundy pitch.
438. Burrstones, manufactured or bound up into millstones.
439. Cadmium.
440. Calcium, acetate of, brown and gray, and chloride of, crude;
calcinm carbide and calcium nitrate.
441. Cash registers, linotype and all typesetting machines, sewing
'ed, machines, typewriters, shoe machinery, cream separators valued at

cah regiter, typettl

Hydaulic emet.

CoaL

not exceeding $75, sand-blast machines, sludge machines, and tar and
oil spreading machines used in the construction and maintenance of
roads and in improving them by the use of road preservatives, all the
foregoing whether imported in whole or in parts, including repair
parts.
442. Castor or castoreum.
443. Catgut, whip gut, or worm gut, unmanufactured.
444. Cement, Roman, Portland, and other hydraulic.

445. Cerium, cerite, or cerium ore.
446. Chalk, crude, not ground, bolted, precipitated, or otherwise
manufactured.
447. Charcoal, blood char, bone char, or bone black, not suitable
for use as a pigment.
448. Chromate of iron or chromic ore.
449. Chromium, hydroxide of, crude..
450. Common blue clay and GrossAlmerode glass-pot clay, in
cases or casks, suitable for the manufacture of crucibles and glass
melting pots or tank blocks.
451. Coal, anthracite, bituminous, culm, slack, and shale; coke;

compositions used for fuel in which coal or coal dust is the component
material of chief value, whether in briquets or other form.
coa t, etc.

Copper.

O m
O

452. Coal tar, crude, pitch of coal tar, wood or other tar, dead or

creosote oil, and products of coal tar known as anthracene and
anthracene oil, naphthalin, phenol, and cresol.
453. Cobalt and cobalt ore.
454. Cocculus indicus.
455. Cochineal.
456. Cocoa, or cacao, crude, and fiber, leaves, and shells of.
457. Coffee.
458. Coins of gold, silver, copper, or other metal.
459. Coir, and coir yarn.
460. Composition metal of which copper is the component material
of chief value, not specially provided for in this section.
461. Copper ore; regulus of, and black or coarse copper, and copper
cement; old copper, ft only for remanufacture, copper scale, clippings from new copper, and copper in plates, bars, igots, or pigs,
not manufactured or specially provided for in this section.
462. Copperas, or suphate of iron.
463. Coral, marine, uncut, and unmanufactured.
464. Cork wood, or cork bark, unmanufactured, and cork waste,
shavings, and cork refuse of all kinds.
465. Corn or maize.
466. Corn meal.
467. Cotton, and cotton waste or flocks.
468. Cryolite, or kryolith.
469. Cudbear.
470. Curling stones, or quoits, and curling-stone handles.
471. Curry, and curry powder.

SIXTY-THIRD CONGRESS.
472.
473.
474.
475.
476.

SE8S. I.

CH. 16.

157

1913.

Cuttlefish bone.
Dandelion roots, raw, dried or undried, but unground.
Glaziers' and engravers' diamonds, unset, miners' diamonds.
Divi-divi.
Dragon's blood.

477. Drugs, such as' barks, beans, berries, buds, bulbs, bulbous

roots, excrescences, fruits, flowers, dried fibers, dried insects, grains,
gums, gum resin, herbs, leaves, lichens, mosses, logs, roots, stems,
vegetables, seeds (aromatic, not garden seeds), seeds of morbid
growth, weeds; 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 shredding, grinding, chipping, crushing, or any other 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 alcohol shall be ad-

FBEz

LST-Conti-

c"ue'd,

etc.,

Not
contin

mitted free of duty under this paragraph.
hEl.
478. Eggs of poultry, birds, fish, and insects (except fish roe pre- E g
served for food purposes): Provided however, That the importa- Proibiton:
tion of eggs of game birds or eggs of birds not used for food, except
specimens for scientific collections, is prohibited: Provided further,
That the importation of eggs of game birds for purposes of propagaggs of game birds.
tion is hereby authorized, under rules and regulations to be prescribed by the Secretary of the Treasury.
479. Emery ore and corundum, and crude artificial abrasives, not
specially provided for.
480. Fans, common palm-leaf, plain and not ornamented or dec- Palmleaf' tas, eta
orated in any manner, and palm leaf in its natural state, not
colored, dyed, or otherwise advanced or manufactured.
481. .Felt, adhesive, for sheathing vessels.
482. Fibrin, in all forms.
483. Fresh-water fish, and all other fish not otherwise specially
provided for in this section.
484. Fish skins.
485. Flax straw, flax, not hackled or dressed; flax hackled, known Flax.
as "dressed line," tow of flax and flax noils; hemp, and tow of hemp;
hemp hackled, known as "line of hemp."
486. Flint, flints, and flint stones, unground.
487. Fossils.
488. Fruits or berries, green, ripe, or dried, and fruits in brine, not Fritsand berle
specially provided for in this section.
489. Fruit plants, tropical and semitropical, for the purpose of
propagation or cultivation.
te
490. Fulminates, fulminating powder, and other like articles not
specially provided for in this section.
491. Furs and fur skins, undressed.
492. Gambier.
493. Glass enamel, white, for watch and clock dials.
494. Glass plates or disks, rough-cut or unwrought, for use in the

Goas s disks, ete -

manufacture of optical instruments, spectacles, and eyeglasses, and
suitable only for such use: Provided,however, That such disks exceed- Poos.ng alowed.
ing eight inches in diameter may be polished sufficiently to enable
the character of the glass to be determined.
495. Gloves, made wholly or in chief value of leather made from

horsehides, pigskins, and cattle hides of cattle of the bovine species,
excepting calfskins, whether wholly or partly manufactured.
496. Goldbeaters' molds and goldbeaters' skins.
497. 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, an8
not specially provided for in this section.

Leathegloes.

a ra s a uls

SIXTY-THIRD CONGRESS. Stss. I.

158
d

Frte.

1913.

498. Grease, fats, vegetable tallow, and oils (excepting fish oils),
not chemically compounded, such as are commonly used in soap
making or in wire drawing, or for stuffing or dressing leather, not
specially provided for in this section.
499. Guano, manures, and all substances used only for manure,
including basic slag, ground orrunground, aid calcium cyanamid or
lime nitrogen.
500. Gum: Amber in chips valued at not more than 50 cents per
pound, copal, damar, and kauri.
501. Gunpowder, and all explosive substances, not specally provided for in this section, used for mining, blasting, and artillery
purposes.
502. Gutta-percha, crude.
503. Hair of horse, cattle, and other animals, cleaned or uncleaned,
drawn or undrawn, but unmanufactured, not specially provided for
in this section.
504. Hide cuttings, raw, with or without hair, and all other glue
stock.
505. Hide rope.
506. Hides of cattle, raw or uncured, or dry, salted, or pickled.
507. Hones and whetstones.

mui-M

CH. 16.

pos

Hai,
Hide *

508. Hoofs, unmanufactured.

t5tite

ndis rubber.

Imo ere.
SePet.P"

iron in slabs, blooms, loops or other forms less finished than iron

Slabs, etc.

L a

09. 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.
510. Hop roots for cultivation.
511. Horns and parts of, including horn strips and tips, unmanufactured.
512. Ice.
513. India rubber, crude, and milk of, and scrap or refuse india
rubber, fit only for remanufacture.
514. Indigo, natural or synthetic, dry or suspended in water, and
dyes obtained from indigo.
515. Iodine, crude, or resublimed.
516. Ipecac.
517. Iridium, osmium, palladium, rhodium, and ruthenium and
native combinations thereof with one another or with platinum.
518. Iron ore, including manganiferous iron ore, and the dross or
residuum from burnt pyrtes; iron in pigs, iron kentledge, spiegeleisen, wrought iron and scrap and scrap steel; but nothing shall be
deemed scrap iron or scrap steel except second-hand or waste or
refuse iron or steel fit only to be remanufactured; ferromanganese;

shoes, harnm

etc

bars, and more advanced than pig iron, except castings, not specially
provided for in this section.
519. Jalap.
520. Jet, unmanufactured.
521. Joss stick or joss light.
522. Junk, old.
523. Kelp.
524. Kieserite.
525. Kyanite, or cyanite, and kainite.
526. Lac dye, crude, seed, button, stick, and shell.
527. Lactarene or casein.
528. Lard, lard compounds, and lard substitutes.
529. Lava, unmanufactured.
530. All leather not specially provided for in this section and
leather board or compressed leather; leather cut into shoe uppers or
vamps or other forms suitable for conversion into boots or shoes;
boots and shoes made wholly or in chief value of leather; leather

SIXTY-THIRD CONGRESS.

SEss. I.

CH. 16.

159

1913.

shoe laces, finished or unfinished; harness, saddles, and saddlery, in .m1= L'-Contn.
sets or in parts, finished or unfinished.
531. Leeches.
532. Lemon juice, lime juice, and sour orange juice, all the foregoing containing not more than 2 per centum of alcohol.
533. Lifeboats and life-saving apparatus specially imported by t Lff-vng appa
societies and institutions incorporated or established to encourage
the saving of human life.
534. Limestone-rock asphalt; asphaltum, and bitumen.
Aphalt, etc.
535. Lithographic stones, not engraved.
536. Litmus, prepared or not prepared.
537. Loadstones.
538. Madder and munjeet, or Indian madder, ground or prepared,
and all extracts of.
539. Magnesite, crude or calcined, not purified.
540. Manganese, oxide and ore of.
541. Manna.
542. Manuscripts.
543. Marrow, crude.
544. Marshmallow or althea root, leaves or flowers, natural or unmanufactured.
545. Meats: Fresh beef, veal, mutton, lamb, and pork; bacon and Me
hams; meats of all kinds, prepared or preserved, not specially provided for in this section: Provided, however, That none of the fore- Healh reque.
going meats shall be admitted into the United States unless the same ment
is healthful, wholesome and fit for human food and contains no dye,
chemical, preservative, or ingredient which renders the same unhealthful, unwholesome or unfit for human food, and unless the
same also complies with the rules and regulations made by the Secrew th
tary of Agriculture, and that, after entry into the United States in To
i
compliance with said rules and regulations, said imported meats shall pdretod
be deemed and treated as domestic meats within the meaning of and

shall be subject to the provisions of the Act of June thirtieth, nineteen hundred and six (Thirty-fourth Statutes at Large, page six hundred and seventy-four), commonly called the Meat Inspection
Amendment, and the Act of June thirtieth, nineteen hundred and
six, (Thirty-fourth Statutes at Large, page seven hundred and sixtyeight), commonly called the Food and Drugs Act, and that the Secretary of Agriculture be and hereby is authorized to make rules and
regulations to carry out the purposes of this paragraph, and that in
such rules and regulations the Secretary of Agriculture may prescribe the terms and conditions for the destruction for food purposes
of all such meats offered for entry and refused admission into the
United States unless the same be exported by the consignee within
the time fixed therefor in such rules and regulations.
546. Medals of gold, silver, or copper, and other articles actually
bestowed as trophies or prizes, and received and accepted as honorary
distinctions.
547. Milk and cream, including milk or cream preserved or condensed, or sterilized by heating or other processes, and sugar of milk
548. 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.de
549. Minerals, crude, or not advanced in value or condition by
refining or grinding, or by other process of manufacture, not specially
provided for in this section.

. 6746

.PP-,

ma'

Med

etc., to be

Me l s ta

Crdemera

re
550. Miners' rescue appliances, designed for emergency use in ane"'a

mines where artificial breathing is necessary in the presence of poisonous gases, to aid in the saving of human life, and miners' safetylamps,
and parts, accessories, and appliances for cleaning, repairing, and
operating all the foregoing.

aP- B

160
r"

' ed

SIXTY-THIRD CONGRESS.
L-ctia-

Nal, eta.

Sass. I.

Ca. 16.

1913.

551. Models of inventions and of other improvements in the arts,

to be used exclusively as models and incapable of any other use.
552. Moss, seaweeds, and vegetable substances, crude or unmanufactured, not otherwise specially provided for in this section.
553. Myrobolans fruit.
554. Cut nails and cut spikes of iron or steel, horseshoe nails

horseshoe nail rods, hobnais, and all other wrought-iron or steel
nails not specially provided for in this section; wire staples, wire nails
made of wrought iron or steel, spikes, and horse, mule, or ox shoes,
of iron or steel, and cut tacks, brads, or sprigs.
Needles.
Nroapera and p

Nut

res,etc.
Paper stock, crude

555. Needles, hand sewing and darning, and needles for shoe
machines.
556. Newspapers and periodicals; but the term "periodicals" as

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.
557. Nuts: Marrons, crude; coconuts in the shell and broken coconut meat or copra, not shredded, desiccated, or prepared in any
manner; palm nuts and palm-nut kernels.
558. Nux vomica.
559. Oakum.
560. Oil cake.
561. Oils: Birch tar, cajeput, coconut, cod, cod liver, cottonseed,
roton ichthyol, juglndium, palm, palm-kernel, perilla, soya-bean
and 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; Chinese nut oil, nut oil or oil of nuts not specially provided
for in this section; petroleum, crude or refined, and all products
obtained from petroleum, including kerosene, benzine, naphtha,
gasoline, paraffin, and paraffin oil; and also spermaceti, whale, and
other fish oils of American fisheries, and all fih and other products of
such fisheries.
562. Oleo stearin.
563. Orange and lemon peel, not preserved, candied, or dried.
564. Orchil, or orchil liquid.

65. Ores of gold, silver, or nickel, and nickel matte; ores of the

platinum metals; sweepings of gold and silver.

566. Paper stock, crude, of every description, including all grasses,
fibers, rags, waste, including jute, hemp and flax waste, shavings
clippings, old paper, rope ends, waste rope, and waste bagging, and
all other waste not specially provided for in this section, mcluding
old gunny cloth and old gunny bags, used chiefly for paper making.

A, p.4.

Maximum aue.

567. 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 2½ cents per pound, decalcomania paper not printed.
568. Parchment and vellum.
569. Paris green and London purple.
570. Pearl, mother of, and shells, not sawed, cut, flaked, polished
or otherwise manufactured, or advanced in value from the natural
state.
571. Personal effects, not merchandise, of citizens of the United
States dying in foreign countries.
572. Pewter and britannia metal, old, and fit only to be remanufactured.

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

161

1913.

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

Frnz LsT-ContinAepparatus for scien.

specially imported in good faith for the use and by order of any society tific societies, etc.
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, and articles solely for
experimental purposes, when imported by any society or institution
of the character herein described, subject to such regulations as the
Secretary of the Treasury shall prescribe.
574. Phosphates, crude.
575. Phosphorus.
576. Photographic and moving-picture films, sensitized but not

Photoraphic fflm

exposed or developed.
577. Plants, trees, shrubs, roots, seed cane, and seeds, imported by er.men'use"'forov'

the Department of Agriculture or the United States Botanic Garden.
578. Platinum, unmanufactured or in ingots, bars, plates, sheets, P lat nm
wire, sponge, or scrap, and vases, retorts, and other apparatus, vessels, and parts thereof, composed of platinum, for chemical uses.
579. Plumbago.
580. Potash: Crude, or "black salts"; carbonate of; cyanide of; Potash
sulphate of; hydrate of,when not containing more than 15 per centum
of caustic soda; nitrate of, or saltpeter, crude; and muriate of.
581. Potatoes, and potatoes dried, desiccated, or otherwise pre- Pot to
pared, not specially provided for in this section: Provided, That any crovaso
of the foregoing specified articles shall be subject to a duty of 10 per

gd
dut

centum ad valorem when imported directly or indirectly from a
country, dependency, or other subdivision of government which
imposes a duty on such articles imported from the United States.
582. Professional books, implements, instruments, and tools of tools, etc., of imn.

trade, occupation, or employment in the actual possession of persons gi-ts.
emigrating to the United States owned and used by them abroad;
but this exemption shall not be construed to include machinery or Rtitios.
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 include theatrical scenery, properties, and apparel; but such arti- eof
PalProp.
cles brought by proprietors or managers of theatrical exhibitions er t esarriving from abroad, for temporary use by them in such exhibitions,
and not for any other person, and not for sale, and which have been
used by them abroad, shall be admitted free of duty under such regulations as the Secretary of the Treasury may prescribe; but bonds Bond.
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 PEion oftme.
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.
583. Pulu.
584. Quinia, sulphate of, and all alkaloids or salts of cinchona bark. Qiia.
585. Radium and salts of, radioactive substitutes, selenium and Rad
salts of.
586. Rags, not otherwise specially provided for in this section.
bar ral,
587. Railway bars, made of iron or steel, and railway bars made etc
in part of stee, T rails, and punched iron or steel flat rails.
588. Rennets, raw or prepared.
589. Rye and rye flour.
590. Sago, crude, and sago flour.
591. Salicin.
592. Salep, or salop.
593. Salt.
91006°-VOL 38-PT 1-11

162

SIXTY-THIRD CONGRESS& SEs I.

FBa LIs-omtn-.
seed

ShelfisLh

CH. 16.

1913.

594. Santonin, and its combinations with acids not subject to duty
under this section.
595. Seeds: Cardamom, cauliflower, celery, coriander, cotton,
cummin, fennel, fenugreek, hemp, hoarhound, mangelwurzel, mustard,
rape, Saint John's bread or bean, sorghum, sugar beet, and sugar
cane for seed; bulbs and bulbous roots, not edible and not otherwise
provided for in this section; all flower and grass seeds; coniferous
evergreen seedlings; all the foregoing not specially provided for in
this section.
596. Sheep dip.
597. Shotgun barrels, in single tubes, forged, rough bored.
598. Shrimps, lobsters, and other shellfish.

Statary,regalia,ec.

599. Silk cocoons and silk waste.
600. Silk, raw, in skeins reeled from the cocoon, or rereeled, but
not wound, doubled, twisted, or advanced in manufacture in any
way.
601. Silkworm eggs.
602. Skeletons and other preparations of anatomy.
603. Skins of hares, rabbits, dogs, goats, and sheep, undressed.
604. Skins of all kinds, raw, and hides not specially provided for
in this section.
605. Soda, arseniate of, cyanide of, sulphate of, crude, or salt cake
and niter cake, soda ash, silicate of, nitrate of, or cubic nitrate.
606. Soya beans.
607. Specimens of natural history, botany, and mineralogy, when
imported for scientific public collections, and not for sale.
608. Spunk.
609. Spurs and stilts used in the manufacture of earthen, porcelain,
and stone ware.
610. Stamps: Foreign postage or revenue stamps, canceled or
uncanceled, and foreign government stamped post cards bearing
no other printing than the official imprint thereon.
611. Statuary and casts of sculpture for use as models or for art

conditions.

educational purposes only; regalia and gems, where specially im-

Sik, raw.

insk
Hide,

soa.

stamp.

Realia construed

for,

teelenraved
etc.

platee

ported in good faith for the use and by order of any society mcorporated 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; but
the term "regalia" as herein used shall be held to embrace only such
insignia of rank or office or emblems as may be worn upon the person
or borne in the hand during public exercises of the society or institution, and shall not include articles of furniture or fixtures, or of
regular wearing apparel, nor personal property of individuals.
612. Steel engraved forms for bonds, debentures, stock certificates,

negotiable receipts, notes and other securities; and engraved steel
plates, dies and rolls, suitable for use in engraving or printing bonds,
stock certificates or other securities.
Stceingoete.ot
613. Steel ingots, cogged ingots, blooms and slabs, die blocks or
blanks, and billets, if made by the Bessemer, Siemens-Martin, openhearth or similar processes, not containing alloy, such as nickel,
cobalt, vanadium, chromium, tungsten, or wolfram, molybdenum,
titanium, iridium, uranium, tantalum, boron, and similar alloys.
tne and sand.
614. Stone and sand: Burrstone in blocks, rough or unmanufactured; rotten stone, tripoli, and sand, crude or manufactured; cliff
stone, freestone, granite, sandstone, and limestone, unmanufactured,
and not suitable for use as monumental or building stone; all of the
foregoing not specially provided for in this section.

SIXTY-THIRD CONGRESS.

SEss. I.

CH. 16.

163

1913.

615. Strontia, oxide of, protoxide of strontian, and strontianite
or mineral carbonate of strontia.
616. Strychnia or strychnine, and its combinations with acids
not subject to duty under this section.
617. Sulphur in any form, brimstone, and sulphur ore as pyrites,
or sulphuret of iron in its natural state, containing in excess of 25
per centum of sulphur.
618. Sumac, ground or unground.
619. Swine, cattle, sheep, and all other domestic live animals
suitable for human food not otherwise provided for in this section.
620. Tagua nuts.
621. Talcum, steatite, and French chalk, crude and unground.
622. Tallow.
623. Tamarinds.
624. Tanning material: Extracts of quebracho, and of hemlock
bark; extracts of oak and chestnut and other barks and woods other
than dyewoods such as are commonly used for tanning not specially
provided for in this section; nuts and nutgalls and woods used
expressly for dyeing or tanning, whether or not advanced in value or
condition by shredding, grinding, chipping, crushing, or any other
process; and articles in a crude state used in dyeing or tanning all
the foregoing not containing alcohol and not specially provided for
in this section.
625. Tapioca, tapioca flour, cassava or cassady.
626. Tar and pitch of wood.

627. Tea not specially provided for in this section, and tea plants:
Provided, That the cans, boxes, or other containers of tea packed in

FRZPE LT-C ontin-

suiphur.

mDmestic

food ani.

gTi.

Not continng al
etc.

ho,

Tea

proms.
Ta

oncontsners

packages of less than five pounds each shall be dutiable at the rate I
tearo
e.
chargeable thereon if imported empty: Providedfurther, That nothing sions not
6 ; v
p.
herein contained shall be construed to repeal or impair the provisions 35a3,1o.
of an Act entitled "An Act to prevent the importation of impure and
unwholesome tea," approvedMarch second, eighteen hundred and
ninety-seven, and any Act amendatory thereof.
628. Teeth, natural, or unmanufactured.
629. Terra alba, not made from gypsum or plaster rock.
630. Terra japonica.

Tin.

631. Tin ore, cassiterite or black oxide of tin, tin in bars, blocks, proio.
Subject to duty
pigs, or grain or granulated, and scrap tin: Provided, That there*when
native produc.
shall be imposed and paid upon cassiterite, or black oxide of tin, and tion l,W

upon bar, block, pig tin and grain or granulated, a duty of 4 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 make known this
fact by proclamation, and thereafter said duties shall go into effect.
632. Tobacco stems.
633. Tungsten-bearing ores of all kinds.
634. Turmeric.
635. Turpentine, Venice, and spirits of.
636. Turtles.
637. Type, stereotype metal, electrotype metal, linotype composition, all of the foregoing, old and fit only to be remanufactured.
638. Uranium, oxide and salts of.
639. Valonia.
640. Wafers, unleavened or not edible.
641. Wax, vegetable or mineral.

tons a year.

Type, etc. old.

642. Wearing apparel, articles of personal adornment, toilet arti- etc., of

cles, and similar personal effects of persons arriving in the United abroad.
States; but this exemption shall include only such articles as were
actually owned by them and in their possession abroad at the time
of or prior to their departure from a foreign country, and as are

persons rom

164

SIXTY-THIRD CONGRESS.

SE8s. I.

CH. 16.

1913.

necessary and appropriate for the wear and use of such persons and
are intended for such wear and use, and shall not be held to apply
to merchandise or articles intended for other persons or for sale:
Reidents retuning Provided, That in case of residents of the United States returning
from abroad all wearing apparel, personal and household 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: Providedfurther
,imt' for articles a That up to but not exceeding $100 in value of articles acquired
abroad by such residents of the United States for personal or household use or as souvenirs or curios, but not bought on commission or
intended for sale, shall be admitted free of duty.
643. Whalebone, unmanufactured.
Whet, flour, etc.
644. Wheat, wheat flour, semolina, and other wheat products, not
Cotauteraiingdty. specially provided for in this section: Provided, That wheat shall be
subject to a duty of 10 cents per bushel, that wheat flour shall be
subject to a duty of 45 cents per barrel of 196 pounds, and semolina
and other products of wheat, not specially provided for in this section,
10 per centum ad valorem, when imported directly or indirectly from
a country, dependency, or other subdivision of government which
imposes a duty on wheat or wheat flour or semolina imported from
the United States.
ft Weete.
e
645. All barbed wire, galvanized wire not larger than twenty onehundredths of one inch m diameter and not smaller than eight onehundredths of one inch in diameter of the kind commonly used for
fencing purposes, galvanized wire fencing composed of wires not
larger than twenty one-hundredths of one inch in diameter nor
smaller than eight one-hundredths of one inch in diameter, and wire
commonly used for baling hay or other commodities.
646. Witherite.
WOOL
647. Wood: Logs, timber, round, unmanufactured, hewn or sawed,
sided or squared; pulp woods kindling wood, firewood, hop poles,
hoop poles, fence posts, handle bolts, shingle bolts, gun blocks for
gunstocks rough hewn or sawed, or planed on one side; hubs for
wheels, posts, heading bolts, stave bolts, last blocks, wagon blocks,
oar blocks heading blocks, and all like blocks or sticks, rough hewn,
sawed, or bored; sawed boards, planks, deals, and other lumber, not
further manufactured than sawed, planed, and tongued and grooved;
clapboards, laths, pickets, palings, staves, shingles, ship timber,
ship planking, broom handles, sawdust, and wood flour; all the foregoing not specially provided for in this section.
abinet woods.
648. Woods: Cedar, including Spanish cedar, lignum-vitae, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and
all forms of cabinet woods, in the log, rough, or hewn only, and red
stiokstor mbrellas, 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.
Woodpnulpst.
649. Mechanically ground wood pulp, chemical wood pulp, unbleached or bleached, and rag pulp.
Wool, etc.
650. Wool of the sheep, hair of the camel, and other like animals,
efot
mber and all wools and hair on the skin of such animals, and paper twine
193.
for binding any of the foregoing. This paragraph shall be effective
on and after the first day of December, nineteen hundred and thirteen,
Vol, p. .3.
until which time the rates of duty now provided by schedule K of
the existing law shall remain in full force and effect.
Wool wastes.
651.
Wool wastes: All noils, top waste, card waste, slubbing waste,
roving waste, ring waste, yarn waste, bur waste, thread waste, gar·

LB-0ettr

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

165

1913.

o
mFLI'-C ntin-

netted waste, shoddies, mungo, flocks, wool extract, carbonized wool,
carbonized noils, and all other wastes not specially provided for in

this section.

effect December

This paragraph shall be effective on and after the first i, 1913.
Vo

day of December, nineteen hundred and thirteen, until which time

36, p. 53.

the rates of duty now provided by schedule K of the existing law
shall remain in full force and effect.
oriina
652. Original paintings in oil, mineral, water, or other colors, sketes,

paintings,
scptures,

pastels, original drawings and sketches in pen and ink or pencil and e
water colors, artists' proof etchings unbound, and engravings and
woodcuts unbound, original sculptures or statuary, including not more
than two replicas or reproductions of the same; but the terms

Construction
termsused.

"sculpture" and "statuary" as used in this paragraph shall be understood to include professional productions of sculptors only, whether
in round or in relief, in bronze, marble, stone, terra cotta, ivory, wood,
or metal, or whether cut, carved, or otherwise wrought by hand from
the solid block or mass of marble, stone, or alabaster, or from metal,
or cast in bronze or other metal or substance, or from wax or plaster,
made as the professional productions of sculptors only; and the words
"painting" and "sculpture" and "statuary" as used in this paragraph shall not be understood to include any articles of utility, nor
such as are made wholly or in part by stenciling or any other mechan"engraving," and "woodical process; and the words'etchings,"

cuts as used in this paragraph 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 or other mechanical processes. Wors of art, appl
653. Works of art, drawings, engravings, photographic pictures,rts, etc., for tempoand philosophical and scientific apparatus brought by professional rexib

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 Umted States, and not for
sale, shall be admitted free of duty, under such regulations as the Bond required.
Secretary of the Treasury shall prescribe; but bonds shall be given
for the payment to the Unitedt States of such duties as may be
imposed by law upon any and all such articles as shall not be exported Proviso.
within six months after such importation: Provided, That the Secre- Extension of time.

tary of the Treasury may, in his discretion, extend such period for
a further term of six months in cases where application therefor shall
be made.

654. Works of art, collections in illustration of the progress of the Fbition' nt es-

arts, sciences, agriculture, or manufactures, photographs, works in

cieties, etc.

terra cotta, parnan, 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, agriculor ub
ture, or education, or for a municipal corporation, and all like articles ments. pu

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 bond shall be given under such rules and regulations as the Secre-

Bond reure

tary 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 Restrction.
preceding paragraph shall not be allowed to associations or corporations engaged in or connected with business of a private or commer-

cial character.
655. Works of art, productions of American artists residing tem- artists,
Worksorfor
of American
presenta.
porarily abroad, or other works of art, including pictorial paintings tion to instittions

on glass, imported expressly for presentation to a national institu- etc'

166

SIXTY.THIRD CONGRESS.

ped.F LT-

ovr. 1Y'r

zafr.
one

CH. 16.

1913.

tion or to any State or municipal corporation or incorporated religious
society, college, or other public institution, including stained or
painted window glass or stained orpainted glass windows imported
to be used in houses of worship, 'an excluding 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 Seretry of the Treasury may prescribe.
656. Works of art (except rugs and carpets), collections in illusid.'~
tration 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.
-

657. Zaffer.

INcoYM TAX.
on net
zen

SESs. I.

SECTION II.

r cent levied
o

-m

f citi-

Allen resident

A. Subdivision
1. That there shall
be . levied, assessed, collected
.
.
and paid annually upon the entire net income arising or accruing
from all sources in the preceding calendar year to every citizen of the
United States, whether residing at home or abroad, and to every per-

tax

son residing in the United States, though not a citizen thereoft a tax
of 1 per centum per annum upon such income, except as hereinafter
provided; and a ke tax shall be assessed, levied, collected, and paid
annually upon the entire net income from all property owned and of
every business, trade, or profession carried on in the United States by
persons residing elsewhere.
Subdivision 2. In addition to the income tax provided under this

0n0ooo e.ed

section (herein referred to as the normal income tax) there shall be

Nonresdent

Additona

ates.

Personal returns to
be made.

levied, assessed, and collected upon the net income of every individual
an additional income tax (herein referred to as the additional tax) of
1 per centum per annum upon the amount by which the total net income exceeds $20,000 and does not exceed $50,000, and 2 per centum
per annum upon the amount by which the total net income exceeds
$50,000 and does not exceed $75,000, 3 per centum per annum upon
the amount by which the total net income exceeds $75,000 and does
not exceed $100,000, 4 per centum per annum upon the amount by
which the total net income exceeds $100,000 and does not exceed
$250,000, 5 per centum per annum upon the amount by which the total
net income exceeds $250,000 and does not exceed $500,000, and 6 per
centum per annum upon the amount by which the total net income
exceeds $500,000. All the provisions of this section relating to individuals who are to be chargeable with the normal income tax, so far
as they are applicable and are not inconsistent with this subdivision of
paragraph A, shall apply to the levy, assessment, and collection of the
additional tax imposed under this section. Every person subject to
this additional tax shall, for the purpose of its assessment and collection, make a personal return of his total net income from all sources
corporate or otherwise, for the preceding calendar year, under rules and
regulations to be prescribed by the Commissioner of Internal Revenue
and aroved by the Secretary of the Treasury. For the purpose of

Individual si e of
of companiescluded. this additional tax the taxable income of any individual shall embrace

the share to which he would be entitled of the gains and profits, if
divided or distributed, whether divided or distributed or not, of all
corporations, joint-stock companies, or associations however created or
organized, formed or fraudulently availed of for the purpose of preventing the imposition of such tax through the medium of permitting
such gains and profits to accumulate instead of being divided or dis
tributed; and the fact that any such corporation, joint-stock com-

SIXTY-THIRD CONGRESS.

SESs. I.

CH. 16.

1913.

167

pany, or association, is a mere holding company, or that the gains and tincoYE TAX-con.
profits are permitted to accumulate beyond the reasonable needs of the
business shall be prima facie evidence of a fraudulent purpose to escape
such tax; but the fact that the gains and profits are in any case perdtio
mitted to accumulate and become surplus shall not be construed as
evidence of a purpose to escape the said tax in such case unless the
Secretary of the Treasury shall certify that in his opinion such accumulation is unreasonable for the purposes of the business. When re- statni bo to fr.
quested by the Commissioner of Internal Revenue, or any district colcomp
lector of internal revenue, such corporation, joint-stock company, or
association shall forward to him a correct statement of such profits
and the names of the individuals who would be entitled to the same if
distributed.
B. That, subject only to such exemptions and deductions as are ,noe.ttofnet
hereinafter allowed, the net income of a taxable person shall include
gains, profits, and income derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid,
or from professions, vocations, businesses, trade, commerce, or sales, or
dealings in property, whether real or personal, growing out of the
ownership or use of or interest in real or personal property, also from
interest, rent, dividends, securities, or the transaction of any lawful
business carried on for gain or profit, or gains or profits and income
derived from any source whatever, including the income from but not
the value of property acquired by gift, bequest, devise, or descent: pro
Provided, That the proceeds of life insurance policies paid upon the Life insurancea
death of the person insured or payments made by or credited to the des etc, ee.
insured, on life insurance, endowment, or annuity contracts, upon the'
return thereof to the insured at the maturity of the term mentioned in
the contract, or upon surrender of contract, shall not be included
as income.

That in computing net income for the purpose of the normal tax Du n

there shall be allowed as deductions: First, the necessary expenses
actually paid in carrying on any business, not including personal,

living, or family expenses; second, all interest paid within the year
by a taxable person on indebtedness; third, al nationals State, county,
school, and municipal taxes paid within the year, not including those
assessed against local benefits; fourth, losses actually sustained during
the year, incurred in trade or arising from fires, storms, or shipwreck,
and not compensated for by insurance or otherwise; fifth, debts due
to the taxpayer actually ascertained to be worthless and charged off
within the year; sixth, a reasonable allowance for the exhaustion,

wear and tear of property arising out of its use or employment in
the business, not to exceed, in the case of mines, 5 per centum of the
gross value at the mine of the output for the year for which the computation is made, but no deduction shall be made for any amount of
expense of restoring property or making good the exhaustion thereof
for which an allowance is or has been made: Provided, That no
deduction shall be allowed for any amount paid out for new build-

l sa uowed

interest onare
lossesetc.

Deterioration
property'

ettements,
excepted.

ings, permanent improvements, or betterments, made to increase the
value of any property or estate; seventh, the amount received as paies ted
dividends upon the stock or from the net earnings of any corpora- earnings
tion, joint stock company, association, or insurance company which
is taxable upon its net income as hereinafter provided; eighth, the taLmhoasnt
amount of income, the tax upon which has been paid or withheld for sourcepayment at the source of the income, under the provisions of this

section, provided that whenever the tax upon the income of a person
is required to be withheld and paid at the source as hereinafter required, if such annual income does not exceed the sum of $3,000 or
is not fixed or certain, or is indefinite or irregular as to amount or
time of accrual, the same shall not be deducted in the personal return
of such person.

Eception.

ete.,

omnnet

n padhch

SIXTY-THIRD CONGRESS.

168

Sass. I. CH. 16.

1913.

tcm

s ,-cThe net income from property owned and business carried on in
noredi the United States by persons residing elsewhere shall be computed
upon the basis prescribed in this aragraph and that part of paragraph G of this section relating to the computation of the net income
or,p. 172
of corporations, joint-stock and insurance companies, organized,
created or existing under the laws of foreign countries, in so far as

Indme of
dets oted.

applicable.

hat in computing net income under this section there shall be
excluded the interest upon the obligations of a State or any political

State

Exon

Fedeloblstions.

subdivision thereof, and upon the obligations of the United States
or its possessions; also the compensation of the present President of
the United States during the term for which he has been elected,
.auia d State and of the judges of the supreme and inferior courts of the United
States now in office, and the compensation of all officers and employees of a State or any political subdivision thereof except when
such compensation is paid by the United States Government.
Dedntnofo000.
C. That there shall be deducted from the amount of the net income
of each of said persons, ascertained as provided herein, the sum of
Additonal for wife $3,000, plus $1,000 additional if the person making the return be a
rusbad.
married man with a wife living with him, or plus the sum of $1,000
additional if the person making the return be a married woman with
a husband living with her; but in no event shall this additional
p.
exemption of $1,000 be deducted by both a husband and a wife:
Prove, That only one deduction of $4,000 shall be made from the
iitaton.
aggregate income of both husband and wife when living together.
ecnB
nr
es - D. The said tax shall be computed upon the remainder of said net
income of each person subject thereto, accruing during each precedFor91frmMarch ing calendar year ending December thirty-first: Provided, howeverI toDecember31.
That for the year ending December thirty-first, nineteen hundred
and thirteen, said tax shall be computed on the net income accruing
from March first to December thirty-first, nineteen hundred and
etnstobe mde thirteen, both dates inclusive, after deducting five-sixths only of
Prsidentdurngh

by persons
overS3,ooo.

having the specific exemptions and deductions herein provided for.

Form.

etuc.

ans
s,'

oant guardians,

On or

before the first day of March, nineteen hundred and fourteen, and
the first day of March in each year thereafter, a true and accurate
return, under oath or affirmation, shall be made by each person of
lawful age, except as hereinafter provided, subject to the tax imposed
by this section, and having a net income of $3,000 or over for the
taxable year, to the collector of internal revenue for the district in
which such person resides or has his principal place of business, or,
in the case of a person residing in a foreign country, in the place
where his principal business is carried on within the United States,
in such form as the Commissioner of Internal Revenue, with the
approval of the Secretary of the Treasury, shall prescribe, setting
forth specifically the gross amount of income from all separate sources
and from the total thereof, deducting the aggregate items or expenses
and allowance herein authorized; guardians, trustees, executors,

administrators, agents, receivers, conservators, and all persons,
corporations, or associations acting in any fiduciary capacity, shall
make and render a return of the net income of the person for whom
they act, subject to this tax, coming into their custody or control
and management, and be subject to all the provisions of this secetc. tion which apply to individuals: Provided, That a return made by
one of two or more joint guardians, trustees, executors, administrators, agents, receivers, and conservators, or other persons acting
in a fiduciary capacity, filed in the district where such person resides,
or in the district where the will or other instrument under which he
acts is recorded, under such regulations as the Secretary of the
Treasury may prescribe, shall be a sufficient compliance with the
requirements of this paragraph; and also all persons, firms, com-

SIXTY-THIRD CONGRESS.

SEss. I.

CH. 16.

169

1913.

panies, copartnerships, corporations, joint-stock companies or asso-

tiNcd

TAX-Con-

ciations, and insurance companies, except as hereinafter provided, corporations, etc.,to
in whatever capacity acting, having the control, receipt, disposal, dduacx
rofist m mdt

or payment of fixed or determinable annual or periodical gains,
profits, and income of another person subject to tax, shall in behalf
of such person deduct and withhold from the payment an amount
equivalent to the normal income tax upon the same and make and madpratereturtobe
render a return, as aforesaid, but separate and distinct, of the portion of the income of each person from which the normal tax has been
thus withheld, and contaming also the name and address of such
person or stating that the name and address or the address, as the
case may be, are unknown: Provided, That the provision requiring Limitation.
the normal tax of individuals to be withheld at the source of the
income shall not be construed to require any of such tax to be withheld prior to the first day of November, nineteen hundred and
thirteen: Providedfurther, That in either case above mentioned no Minimum.
return of income not exceeding $3,000 shall be required: Provided
further, That any persons carrying on business in partnership shall Returns om part
be liable for income tax only in their individual capacity, and the
share of the profits of a partnership to which any taxable partner
would be entitled if the same were divided, whether divided or
otherwise, shall be returned for taxation and the tax paid, under
the provisions of this section, and any such firm, when requested
by the Commissioner of Internal Revenue, or any district collector,
shall forward to him a correct statement of such profits and the
names of the individuals who would be entitled to the same, if
distributed: Provided further, That persons liable for the normal Tax-paid dividenda
income tax only, on their own account or in behalf of another, shall
not be required to make return of the income derived from dividends
on the capital stock or from the net earnings of corporations, jointstock companies or associations, and insurance companies taxable
upon their net income as hereinafter provided.

Any person for

Not required if no

whom return has been made and the tax paid, or to be paid as othnt
aforesaid, shall not be required to make a return unless such person
has other net income, but only one deduction of $3,000 shall be
made in the case of any such person.

The collector or deputy

erification ofistb.

collector shall require every list to be verified by the oath or affirmation of the party rendering it.

If the collector or deputy collector Increase bycoector.

have reason to believe that the amount of any income returned is
understated, he shall give due notice to the person making the
return to show cause why the amount of the return should not be
increased, and upon proof of the amount understated may increase
the same accordingly.

If dissatisfied with the decision of the col-

r
iev ew
by commi

lector, such person may submit the case, with all the papers, to the
Commissioner of Internal Revenue for his decision, and may furnish
sworn testimony of witnesses to prove any relevant facts.

E. That all assessments shall be made by the Commissioner of nentBnd payment.

Internal Revenue and all persons 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 provided for in
this section or by existing law, and the assessment made by the
Commissioner of Internal Revenue thereon shall be paid by such
person or persons immediately upon notification of the amount of
such assessment; and to any sum or sums due and unpaid after the meS.tax

thirtieth day of June in any year, and for ten days after notice and

for

nonpay

170

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

1913.

NSt" "Ax--c- demand thereof by the collector, there shall be added the sum of 5
per centum on the amount of tax unpaid, and interest at the rate of 1
per centum per month upon said tax from the time the same became
due, except from the estates of insane, deceased, or insolvent persons.
Deduction of norAll person firms, copartnerships, companies, corporations, jointat ourn stock companies or associations, and insurance companies, in whatever
aome
capacity acting, including lessees or mortgagors of real or personal
property, trustees acting in any trust capacity, executors, administrators, agents, receivers, conservators, employers, and all officers
and employees of the United States having the control, receipt, custody, disposal, or payment of interest, rent, salaries, wages, premiums
annuities, compensation, remuneration, emoluments, or other fixed
or determinable annual gains, profits, and income of another person
idide"ds,8 et., not exceeding $3,000 for any taxable.year, other than dividends on capital
stock, or from the net earnings of corporations and joint-stock companies or associations subject to like tax, who are required to make
and render a return in behalf of another, as provided herein, to the
collector of his, her, or its district, are hereby authorized and required
to deduct and withhold from such annual gains, profits, and income
such sum as will be sufficient to pay the normal tax imposed thereon
Payment,
by this section, and shall pay to the officer of the United States Government authorized to receive the same; and they are each hereby
Claims for personal made personally liable for such tax. In all cases where the income
tax of a person is withheld and deducted and paid or to be paid at the

"t,p. 168

source, as aforesaid, such person shall not receive the benefit of the

deduction and exemption allowed in paragraph C of this section ex-

cept by an application for refund of the tax unless he shall, not less
than thirty days prior to the day on which the return of his income is
due, file with the person who is required to withhold and pay tax for
him, a signed notice in writing claiming the benefit of such exemption
and thereupon no tax shall be withheld upon the amount of such
Prlaf'
for
e exemption: Provided, That if any person for the purpose of obtaining
tatemen.
any allowance or reduction by virtue of a claim for such exemption,
either for himself or for any other person, knowingly makes any false
cfo fherd- statement or false or fraudulent representation, he shall be liable to a

ductions.rerdAtp.

167.

behalf of mlno,

Deutlions to be
eston bonds, etc.

penalty of $300; nor shall any person under the foregoing conditions

be allowed the benefit of any deduction provided for in subsection B
of this section unless he shall, not less than thirty days prior to the
day on which the return of his income is due, either file with the
person who is required to withhold and pay tax for him a true and
correct return of his annual gains, profits, and income from all other
sources, and also the deductions asked for, and the showing thus made
shall then become a part of the return to be made in his behalf by the
person required to withhold and pay the tax, or likewise make application for deductions to the collector of the district in which return is
made or to be mae for him: Providedfurther, That if such person is
a minor or an insane person or is absent from the United States, or
is unable owing to serious illness to make the return and application
above provided for, the return and application may be made for him
or her by the person required to withhold and pay the tax, he making
oath under the penalties of this Act that he has sufficient knowledge
of the affairs and property of his beneficiary to enable him to make a
full and complete return for him or her, and that the return and application made by him are full and complete: Providedfurther,That
the amount of the normal tax hereinbefore imposed shall be deducted
and withheld from fixed and determinable annual gains, profits, and
income derived from interest upon bonds and mortgages, or deeds of
trust or other similar obligations of corporations, joint-stock companies or associations, and insurance companies, whether payable
annually or at shorter or longer periods, although such interest does
not amount to $3,000, subject to the provisions of this section requir-

SIXTY-THIRD CONGRESS.

SESS. I. CH. 16.

171

1913.

ing the tax to be withheld at the source and deducted from annual IncoME TAX-Conincome and paid to the Government; and likewise the amount of such Tax? to be withheld
tax shall be deducted and withheld from coupons, checks, or bills of nbytebarersr, eti.,gnfo
exchange for or in payment of interest upon bonds of foreign countries gations,dividendsetc.

and upon foreign mortgages or like obligations (not payable in the
United States), and also from coupons, checks, or bils of exchange
for or in payment of any dividends upon the stock or interest upon
the obligations of foreign corporations, associations, and insurance
companies engaged in business in foreign countries; and the tax in Personsaffected.
each case shall be withheld and deducted for and m behalf of any
person subject to the tax hereinbefore imposed, although such interest,
dividends, or other compensation does not exceed $3,000, by any
banker or person who shall sell or otherwise realize coupons, checks,
or bills of exchange drawn or made in payment of any such interest or
dividends (not payable in the United States), and any person who
shall obtain payment (not in the United States), in behalf of another
of such dividends and interest by means of coupons, checks, or bills
of exchange, and also any dealer in such coupons who shall purchase
the same for any such dividends or interest (not payable in the United
States), otherwise than from a banker or another dealer in such coupons; but in each case the benefit of the exemption and the deduction Exemptions.
allowable under this section may be had by complying with the foregoing provisions of this paragraph.
All persons, firms, or corporations undertaking as a matter of busi- coLuecurQn

ness or for profit the collection of foreign payments of such interest mentsor dividends by means of coupons, checks, or bills of exchange shall
obtain a license from the Commissioner of Internal Revenue, and
shall be subject to such regulations enabling the Government to ascertain and verify the due withholding and payment of the income tax
required to je withheld and paid as the Commissioner of Internal
Revenue, with the approval of the Secretary of the Treasury, shall

fore

prescribe; and any person who shall knowingly undertake to collect lecinithoutcese

such payments as aforesaid without having obtained a license therefor, or without complying with such regulations, shall be deemed
guilty of a misdemeanor and for each offense be fined in a sum not
exceeding $5,000, or imprisoned for a term not exceeding one year,
or both, in the discretion of the court.

Nothing in this section shall be construed to release a taxable person relNtaedxaftblliaoty
from liability for income tax, nor shall any contract entered into after tracts void.

this Act takes effect' be valid in regard to any Federal income tax
imposed upon a person liable to such payment.

The tax herein imposed upon annual gains, profits, and income not

on lurn

uresoesmt

falling under the foregoing and not returned and paid by virtue of the
foregoing shall be assessed by personal return under rules and regulations to be prescribed by the Commissioner of Internal Revenue
and approved by the Secretary of the Treasury.
The provisions of this section relating to the deduction and pay- souryliiteo a x at
ment of the tax at the source of income shall only apply to the normal
tax hereinbefore imposed upon individuals.
F. That if any person, corporation, joint-stock company, associa- inPetu"rnotma""
tion, or insurance company liable to make the return or pay the tax
aforesaid shall refuse or neglect to make a return at the time or times
hereinbefore specified in each year, such person shall be liable to a
penalty of not less than $20 nor more than $1,000.

l
Any person or rePe nnt

any officer of any corporation required by law to make, render, sign,
or verify any return who makes any false or fraudulent return or statement with 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 $2,000 or be imprisoned not exceeding one year,
or both, at the discretion of the court, with the costs of prosecution.

fora e

172
tin-

SIXTY-THIRD CONGRESS. SEss. I.
sx-on-

Normal

CH. 16.

1913.

G. (a) That the normal tax hereinbefore imposed upon individ-

net uals likewise shall be levied, assessed, and paid annually upon the

Oe°l

o" entire net income arising or accruing from all sources during the
preceding calendar year to every corporation, joint-stock company
or association, and every insurance company, organized in the
United States, no matter how created or organized, not including
Foreinp
partnerships; but if organized, authorized, or existing under the
laws of any foreign country, then upon the amount of net income
accrning from business transacted and capital invested within the
aization x- United States duing such year: Provide, however, That nothing in
aptna.
this section shall apply to labor, agricultural, or horticultural organizations, or to mutual savings banks not having a capital stock represented by shares, or to fraternal beneficiary societies, orders, or associations operating under the lodge system or for the exclusive benefit
of the members of a fraternity itself 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, nor to cemetery companies, organized and operated
exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the
net income of which inures to the benefit of any private stockholder
or individual, nor to business leagues, nor to chambers of commerce
or boards of trade, not organized for profit or no part of the net
income of which inures to the benefit of the private stockholder or
individual; nor to any civic league or organization not organized for
crofit, but operated exclusively for the promotion of social welfare:
etc.rom public utfi Pro
further, That there shall not be taxed under this section
ties
any income derived from any public utility or from the exercise of
any essential governmental function accruing to any State, Territory, or the District of Columbia, or any political subdivision of a
State, Territory, or the District of Columbia, nor any income accruing to the government of the Philippine Islands or Porto Rico, or of
d ur c any political subdivision of the Philippine Islands or Porto Rico:
trted
e
Provided, That whenever any State, Territory, or the District of
Columbia or any political subdivision of a State or Territory, has,
prior to the passage of this Act, entered in good faith into a contract
with any person or corporation, the object and purpose of which is
to acqure, construct, operate or maintain a public utility, no tax
shall be levied under the provisions of this Act upon the income
derived from the operation of such public utility, so far as the payment thereof will impose a loss or burden upon such State, Teritory, or the District of Columbia, or a political subdivision of a State
nset
D

mte.

or Territory; but this provision is not intended to confer upon such

Limitation.

Domestic

tioDt

Ddtion from

Busine

g ro s

person or corporation any financial gain or exemption or to relieve
such person or corporation from the payment of a tax as provided
for in this section upon the part or portion of the said income to which
such person or corporation shall be entitled under such contract.
(b) Such net income shall be ascertained by deducting, from the
gross amount of the income of such corporation, joint-stock company
or association, or insurance

ompany, received within the year from

sources, (first) all the ordinary and necessary expenses paid
within the year in the maintenance and operation of its business
and properties, including rentals or other payments required to be
made as a condition to the continued use or possession of property;

Buall

tLesanddeprec.a- (second) all losses actually sustained within the year and not com-

pensated by insurance or otherwise, including a reasonable allowance
for depreciation by use, wear and tear of property, if any; and in
the case of mines a reasonable allowance for depletion of ores and

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

1913.

173

all other natural deposits, not to exceed 5 per centum of the gross .INcME TA-Convalue at the mine of the output for the year for which the computation t m u e
is made; and in case of insurance companies the net addition, if any, Insurancecompanie
required by law to be made within the year to reserve funds and the
sums other than dividends paid within the year on policy and annuity
contracts: Provided, That mutual fire insurance companies requiring Putual fire n.
their members to make premium deposits to provide for losses and ex- ance ompaue. penses shall not return as income any portion of the premium deposits
returned to their policyholders, but shall return as taxable income
all income received by them from all other sources plus such portions
of the premium deposits as are retained by the companies for purposes
other than the payment of losses and expenses and reinsurance
reserves: Providedfurther, That mutual marme insurance companies suan
Ucompane..-

shall include in their return of gross income gross premiums collected
and received by them less amounts paid for reinsurance, but shall
be entitled to include in deductions from gross income amounts
repaid to policyholders on account of premiums previously paid by
them and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance companies
shall not include as income in any year such portion of any actual
premium received from any individual policyholder as shall have
been paid back or credited to such individual policyholder, or treated
as an abatement of premium of such individual policyholder within ntet on
such year; (third) the amount of interest accrued and paid within edness.
the year on its indebtedness to an amount of such indebtedness Limit.
not exceeding one-half of the sum of its interest bearing indebtedness
and its paid-up capital stock outstanding at the close of the year,
or if no capital stock, the amount of interest paid within the
year on an amount of its indebtedness not exceeding the amount
of capital employed in the business at the close of the year: Provided, S

indebt

b y co.
That in case of indebtedness wholly secured by collateral the subject eral
of sale in ordinary business of such corporation, joint stock company,
or association, the total interest secured and paid by such company,
corporation, or association within the year on any such indebtedness
may be deducted as a part of its expense of doing business: Provided
further, That in the case of bonds or other indebtedness, which have tre°. g uM tee
been issued with a guaranty that the interest payable thereon shall
be free from taxation, no deduction for the payment of the tax herein
imposed shall be allowed; and in the case of a bank, banking associa- Int er ot on depoalt.
tion, loan, or trust company, interest paid within the year on deposits
or on moneys received for investment and secured by interest-bearing
certificates of indebtedness issued by such bank, banking association,
loan or trust company; (fourth) all sums paid by it within the year Taes.
for taxes imposed under the authority of the United States or of any

State or Territory thereof, or imposed by the Government of any F
or
foreign country: Provided, That in the case of a corporation, joint- DeductioP on busi
stock company or association, or insurance company, organized, au- ne n United tates.

thorized, or existing under the laws of any foreign country, such net
income shall be ascertained by deducting from the gross amount of
its income accrued within the year from business transacted and
capital invested within the United States, (first) all the ordinary and Busiea expenses.
necessary expenses actually paid within the year out of earnings in
the maintenance and operation of its business and property within
the United States, including rentals or other payments required to
be made as a condition to the continued use or possession of property;
(second) all losses actually sustained within the year in business con-

ducted by it within the United States and not compensated by insurance or otherwise, including a reasonable allowance for depreciation
by use, wear and tear of property, if any, and in the case of mines a
reasonable allowance for depletion of ores and all other natural depos-

Losses and deprecia
t o n.

174

SIXTY-THIRD CONGRESS.

NcoM

TAx--C-

SEss. I.

CH. 16.

1913.

its, not to exceed 5 per centum of the gross value at the mine of the

insra ceoompane. output for the year for which the computation is made; and in case

Sut

Mutual

edne.
Lmnit.

,Bons

guaranteed

tatespsdi"nU"ted
Assessment Insur-

of insurance companies the net addition, if any, required by law to
be made within the year to reserve funds and the sums other than
dividends paid within the year on policy and annuity contracts: Provided furtder, That mutual fire insurance companies requiring their
members to make premium deposits to provide for losses and expenses shall not return as income any portion of the premium deposits
returned to their policyholders, but shall return as taxable income
all income received by them from all other sources plus such portions
of the premium deposits as are retained by the companies for purposes other than the payment of losses and expenses and reinsurance
reserves: Providedfurther, That mutual marine insurance companies
shall include in their return of gross income gross premiums collected
and received by them less amounts paid for reinsurance, but shall be
entitled to include in deductions from gross income amounts repaid
to policyholders on account of premiums previously paid by them,
and interest paid upon such amounts between the ascertainment
thereof and the payment thereof and life insurance companies shall
not include as income in any year such portion of any actual premium
received from any individual policyholder as shall have been paid
back or credited to such individual policyholder, or treated as an
abatement of premium of such individual policyholder, within such
year; (third) the amount of interest accrued and paid within the
year on its indebtedness to an amount of such indebtedness not exceeding the proportion of one-half of the sum of its interest bearing
indebtedness and its paid-up capital stock outstanding at the close
of the year, or if no capital stock, the capital employed in the business
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 bears to the gross amount of its income derived from all
sources within and without the United States: Provided, That in the
case of bonds or other indebtedness which have been issued with a
guaranty that the interest payable thereon shall be free from taxation, no deduction for the payment of the tax herein imposed shall
be allowed; (fourth) all sums paid by it within the year for taxes
imposed under the authority of the United States or of any State or
Territory thereof or the District of Columbia.

In the case of assess-

s
dCmsies' guarat
ment insurance companies, whether domestic or foreign, the actual
deposit of sums with State or Territorial officers, pursuant to law,
as additions to guarantee or reserve funds shall be treated as being
payments required by law to reserve funds.
Taldarop
f'ted
. c) The tax herein imposed shall be computed upon its entire net
Provosw.
income accrued within each preceding calendar year ending DecemFor 913.
ber thirty-first: Provided, however, That for the year ending December thirty-first, nineteen hundred and thirteen, said tax shall be
imposed upon its entire net income accrued within that portion of
said year from March first to December thirty-first, both dates
Fical
of oinclusive, to be ascertained by taking five-sixths of its entire net
porations.
income for said calender year: Provied further, That any corporation, joint-stock company or association, or insurance company subject to this tax may designate the last day of any month in the year
as the day of the closing of its fiscal year and shall be entitled to have
the tax payable by it computed upon the basis of the net income
ascertained as herein provided for the year ending on the day so designated in the year preceding the date of assessment instead of upon
otification f, to the basis of the net income for the calendar year preceding the date
collector.
of assessment; and it shall give notice of the day it has thus designated as the closing of its fiscal year to the collector of the district m
which its principal business office is located at any time not less than

SIXTY-THIRD CONGRESS.

SESS. I. CH. 16.

1913.

175

thirty days prior to the date upon which its annual return shall be
filed. All corporations, joint-stock companies or associations, and

insurance companies subject to the tax herein imposed, computing
taxes upon the income of the calendar year, shall, on or before the
first day of March, nineteen hundred and fourteen, and the first day
of March in each year thereafter, and all corporations, joint-stock
companies or associations, and insurance companies, computing
taxes upon the income of a fiscal year which it may designate in the
manner hereinbefore provided, shall render a like return within sixty
days after the close of its said fiscal year, and within sixty days
after the close of its fiscal year in each year thereafter, or in the case
of a corporation, joint-stock company or association, or insurance
company, organized or existing under the laws of a foreign country
in the place where its principal business is located within the United
States, in such form as the Commissioner of Internal Revenue, with
the approval of the Secretary of the Treasury, shall prescribe, shall
render a true and accurate return under oath or affirmation of its
president, vice president, or other principal officer, and its treasurer

INcoE

TAx-Con-

idme for rendering
retums

tiol'

or assistant treasurer, to the collector of iternal revenue for the dis-

Content

ness at the close of the year; (third) the gross amount of its income,

Grtoame.

corpora-

trict in which it has its principal place of business, setting forth (first) Capital. r
the total amount of its paid-up capital stock outstanding, or if no
capital stock, its capital employed in business, at the close of the
year; (second) the total amount of its bonded and other indebted- indebtedne
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; (fourth) the total amount of all its ordinary Rn epae
and necessary expenses paid out of earnings in the maintenance and
operation of the business and properties of such corporation, jointstock company or association, or insurance company within the year,
stating separately all rentals or other payments required to be made
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; (fifth) the total amount of all losses actually sustained during tiLon.
the year and not compensated by insurance or otherwise, stating
race cor
separately any amounts allowed for depreciation of property and in i

case of insurance companies the net addition, if any, required by law
to be made within the year to reserve funds and the sums other
than dividends paid withn the year on policy and annuity contracts: Mutal
Provided further, That mutual fire insurance companies requiring ance.
their members to make premium deposits to provide for losses and
expenses shall not return as income any portion of the premium
deposits returned to their policyholders, but shall return as taxable
income all income received by them from all other sources plus such
portions of the premium deposits as are retained by the companies

for purposes other than the payment of losses and expenses and
reinsurance reserves: Providedfurther, That mutual marine insurance

companies shall include in their return of gross income gross premiums
collected and received by them less amounts paid for reinsurance, but
shall be entitled to include in deductions from gross income amounts
repaid to policyholders on account of premiums previously paid by
them, and interest paid upon such amounts between the ascertainment thereof and the payment thereof and life insurance companies
shall not include as income in any year such portion of any actual
premium received from any individual policyholder as shall have
been paid back or credited to such individual policyholder, or
treated as an abatement of premium of such individual policy-

fire

In-

Mutual marine insranceoompana

holder, within such year; and in case of a corporation, joint-stock tions.g

company or association, or insurance company, organized under the

omp-

orpor

176

SIXTY-THIRD CONGRESS.

CoM
tinned.

SEss. I.

CH. 16.

1913.

laws of a foreign country, all losses actually sustained by it during
the year in business conducted by it within the United States, not

TAX-c-

compensated

.mni e

by insurance or otherwise, stating separately any

orpa- amounts allowed for depreciation of property, and in case of insurance
companies. the net addition, if any, required by law to be made
within the year to reserve funds and the sums other than dividends
Mutual fire insr- paid within the year on policy and annuity contracts: Provided
ane companies-.
urther, That mutual fire insurance companies requiring their members
to make premium deposits to provide for losses and expenses shall
not return as income any portion of the premium deposits returned
to their policyholders, but shall return as taxable income all income
received by them from all other sources plus such portions of the premium deposits as are retained by the companies for purposes other
I
Mta marin - than the payment of losses and expenses and reinsurance reserves:
ecompane.' Provided further, That mutual marine insurance companies shall
include in their return of gross income gross premiums collected and
received by them less amounts paid for reinsurance, but shall be
entitled to include in deductions from gross income amounts repaid
to policyholders on account of premiums previously paid by them
and interest paid upon such amounts between the ascertainment
thereof and the payment thereof and life insurance companies shall
not include as income in any year such portion of any actual premium
received from any individual policyholder as shall have been paid
back or credited to such individual policyholder, or treated as an
Interest on

abatement of premium of such individual policyholder, within such

(sixth) the amount of interest accrued and paid within the
year on its bonded or other indebtedness not exceeding one-half of
the sum of its interest bearing indebtedness and its paid-up capital
stock, outstanding at the close of the year, or if no capital stock, the
amount of interest paid within the year on an amount of indebtedness
not exceeding the amount of capital employed in the business at the
close of the year, and in the case of a bank, banking association, or
Foreign
corpr
trust company, stating separately all interest paid by it within the
tns
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 or other indebtedness not exceeding
the proportion of its paid-up capital stock outstanding at the close
of the year, or if no capital stock, the amount of capital employed in
the business 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 bears to the gross amount of its income
To.
derived from all sources within and without the United States;
(seventh) the amount paid by it within the year for taxes imposed
under the authority of the United States and separately the amount
so paid by it for taxes imposed by the Government of any foreign
Net income.
country; (eighth) the net income of such corporation, joint-stock
TransmittaltoCom- company or association, or insurance company, after making the
missioner.
deductions in this subsection authorized. All such returns shall as
received be transmitted forthwith by the collector to the Commissioner of Internal Revenue.

etc.

'year;

Noticeandpayment

Proiso.
Desgnated

fiscal

Al assessments shall be made and the several corporations, joint-

stock companies or associations, and 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 assessment shall be paid on or before the thirtieth day of June: Provided,
That every corporation, joint-stock company or association, and
insurance company, computing taxes upon the income of the fiscal
year which it may designate m the manner hereinbefore provided,
shall pay the taxes due under its assessment within one hundred and
twenty days after the date upon which it is required to file its list or

SIXTY-THIRD CONGRESS.

SESS. I.

Ci. 16.

177

1913.

return of income for assessment; except in cases of refusal or neglect tiNCeME
to make such return, and in cases of false or fraudulent returns, in In cases

which cases the Commissioner of Internal Revenue shall, upon the etc.
discovery thereof, at any time within three years after said return is
due, make a return upon information obtained as provided for in
this section or by existing law, 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 assess- Surtax
ment; and to any sum or sums due and unpaid after the thirtieth ment.
day of June in any year, or after one hundred and twenty days from
the date on which the return of income is required to be made by
the taxpayer, and after ten days notice and demand thereof by the
collector, there shall be added the sum of 5 per centum on the amount
of tax unpaid and interest at the rate of 1 per centum per month
upon said tax from the time the same becomes due.
(d) When the assessment shall be made, as provided in this sec-

Ret

TAX-Con-

of neglect,

for npay.

tion, the returns, together with any corrections thereof which may reco
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: Provided, That any and Pron

to be pub-

all such returns shall be open to inspection only upon the order of the spection.

President, under rules and regulations to be prescribed by the Secretary of the Treasury and approved by the President:

Provided

further, That the proper officers of any State imposing a general

income tax may, upon the request of the governor thereof, have
access to said returns or to an abstract thereof, showing the name
and income of each such corporation, joint stock company, association or insurance company, at such times and in such manner as the
Secretary of the Treasury may prescribe.

ce r

ccess by state oi.

If any of the corporations, joint-stock companies or associations, Penalty for neglect
or insurance companies aforesaid, shall refuse or neglect to make a regturms.bng false

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 exceeding $10,000.
H. That the word "State" or "United States" when used in this "State"and"United
section shall be construed to include any Territory, Alaska, the Dis- States construed.
trict of Columbia, Porto Rico, and the Philippine Islands, when such
construction is necessary to carry out its provisions.
I. That sections thirty-one hundred and sixty-seven, thirty-one Settions of Revised
hundred and seventy-two, thirty-one hundred and seventy-three, andtatutes
ded.
thirty-one hundred and seventy-six of the Revised Statutes of the
United States as amended are hereby amended so as to read as Internalrevenue.
follows:

Divulging informsa

"SEc. 3167. It shall be unlawful for any collector, deputy collector, trs, unslul o l agent, clerk, or other officer or employee of the United States to
ameded3167' p

divulge or to make known in any manner whatever not provided by

law to any person the operations, style of work, or apparatus of any

manufacturer or producer visited by him in the discharge of his official
duties, or the amount or source of income, profits, losses, expendi- viiosadded.n
tures, or any particular thereof, set forth or disclosed in any income
return by any person or corporation, or to permit any income return
or copy thereof or any book containing any abstract or particulars
thereof to be seen or examined by any person except as provided by

law; and it shall be unlawful for any person to print or publish in any

manner whatever not provided by law any income return or any part
thereof or the amount or source of income, profits, losses, or expenditures appearing in any income return; and any offense against the
foregoing provision shall be a misdemeanor and be punished by a
91006 -VOL

38-PT 1-12

PretblhingSm

Punishment.

178

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

1913.

icoa

Tx-con- fine not exceeding $1,000 or by imprisonment not exceeding one year,
°D
or both, at the discretion of the court; and if the offender be an
Dismissl ofocer. officer or employee of the United States he shall be dismissed from
office and be incapable thereafter of holding any office under the
Government.
bInqui. tobe made
"SEC.
3172. Every collector shall, from time to time, cause his
R.S.sec.3172,papo, deputies to proceed through every part of his district and inquire
amended.
after and concerning all persons therein who are liable to pay any
internal-revenue tax, and all persons owning or having the care and
managament of any objects liable to pay any tax, and to make a list
of such persons and enumerate said objects.
a
R.nn.USeet 1
"SE.o 3173. It shall be the duty of any person, partnership, firm,
amended.
association, or corporation, made liable to any duty, special tax, or
other tax imposed by law, when not otherwise provided for, in case
of a special tax, on or before the thirty-first day of July in each year,
fioma e taxprov- in case of income tax on or before the first day of March in each year,
and in other cases before the day on which the taxes accrue, to make
a list or return, verified by oath or affirmation, to the collector or a
deputy collector of the district where located, of the articles or objects, including the amount of annual income charged with a duty or
tax the quantity of goods, wares, and merchandise made or sold
and charged with a tax, the several rates and aggregate amount,
according to the forms and regulations to be prescrbed by the Commissioner of Internal Revenue, with the approval of the Secretary of
the Treasury, for which such person, partnership, firm, association,
ProdM.
or corporation is liable: Provi
, That if any person liable to pay
reTiee

Notice

officest

henne-

emns,
"byytc.

by any duty or tax, or owning, possessing, or having the care or man-

agement of property, goods, wares, and merchandise, articles or objects liable to pay any duty, tax, or license, shall fail to make and
exhibit a list or return required by law, but shall consent to disclose
the particulars of any and all the property, goods, wares, and merchandise, articles, and objects liable to pay any duty or tax, or any
business or occupation liable to pay any tax as aforesaid, then, and in
that case, it shall be the duty of the collector or deputy collector to
make such list or return, which, being distinctly read, consented to,
and signed and verified by oath or affirmation by the person so owning, possessing, or having the care and management as aforesaid, may
be received as the list o such person: Promdedfurther, That in case

no annual list or return has been rendered by such person to the
collector or deputy collector as required by law, and the person shall
be absent from his or her residence or place of business at the time
the collector or a deputy collector shall call for the annual list or
return, it shall be the duty of such collector or deputy collector to
leave at such place of residence or business, with some one of suitable
age and discretion, if such be present, otherwise to deposit in the
nearest post office, a note or memorandum addressed to such person,
requiring him or her to render to such collector or deputy collector
the list or return required by law within ten days from the date of
such note or memorandum, verified by oath or affirmation. And if
any person, on being notified or required as aforesaid, shall refuse
or neglect to render such list or return within the time required as
aforesaid, or whenever any person who is required to deliver a
monthly or other return of objects subject to tax fails to do so at the
time required, or delivers any return which, in the opinion of the
collector, is false or fraudulent, or contains any undervaluation or
understatement, it shall be lawful for the collector to summon such
person, or any other person having possession, custody, or care of
books of account containing entries relating to the business of such
person, or any other person he may deem proper, to appear before
him and produce such books, at a time and place named in the sum-

SIXTY-THIRD CONGRESS.

SESs. I.

CH. 16.

179

1913.

TAX -Con-

mons, and to give testimony or answer interrogatories, under oath, tINCOM
respecting any objects liable to tax or the returns thereof. The collector may summon any person residing or found within the State in

Authorityofcollector
outside of district.

which his district lies; and when the person intended to be summoned does not reside and can not be found within such State, he
may enter any collection district where such person may be found
and there make the examination herein authorized. And to this end
he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned.
"SEC. 3176. When any person, corporation, company, or associa-

Retu

byrevenue

official on refusal, etc.,

tion refuses or neglects to render any return or list required by law, ofserson.
or renders a false or fraudulent return or list, the collector or any 610,

amended.

deputy collector shall make, according to the best information which
he can obtain, including that derived from the evidence elicited by
the examination of the collector, and on his own view and information, such list or return, according to the form prescribed, of the income, property, and objects liable to tax owned or possessed or under
the care or management of such person or corporation, company or
association, and the Commissioner of Internal Revenue shall assess Assment.
all taxes not paid by stamps, including the amount, if any, due for surto x .
special tax, income or other tax,and in case of any return of a false Frrauduint

or fraudulent list or valuation intentionally he shall add 100 per
centum to such tax; and in case of a refusal or neglect, except in

Refusalor neglect

cases of sickness or absence, to make a list or return, or to verify the
same as aforesaid, he shall add 50 per centum to such tax.

In case

Sickness or abence.

of neglect occasioned by sickness or absence as aforesaid the collector
may allow such further time for making and delivering such list or
return as he may deem necessary, not exceeding thirty days. The to11ctlo onf ddiamount so added to the tax shall be collected at the same time and in
the same manner as the tax unless the neglect or falsity is discovered
after the tax has been paid, in which case the amount so added shall
be collected in the same manner as the tax; and the list or return so
made and subscribed by such collector or deputy collector shall be
held prima facie good and sufficient for all legal purposes."
J. hat it shall be the duty of every collector of internal revenue montor , ther
to whom any payment of any taxes other than the tax represented stamptaxes.
by an adhesive stamp or other engraved stamp is made under the
provisions of this section, to give to the person making such payment
a full written or printed receipt, expressing the amount paid and the
particular account for which such payment was made; and whenever
such payment is made such collector shall, if required, give a separate
receipt for each tax paid by any debtor, on account of payments
made to or to be made by him to separate creditors in such form that
such debtor can conveniently produce the same separately to his several creditors in satisfaction of their respective demands to the

amounts specified in such receipts; and such receipts shall be suffi- byAretor.

cient evidence in favor of such debtor to justify him in withholding
the amount therein expressed from his next payment to his creditor;
but such creditor may, upon giving to his debtor a full written receipt,
acknowledging the payment to him of whatever sum may be actually
paid, and accepting the amount of tax paid as aforesaid (specifying
the same) as a further satisfaction of the debt to that amount, require
the surrender to him of such collector's receipt.
onfdif
K. That jurisdiction is hereby conferred upon the district courts trJctcrC;
of the United States for the district within which any person summoned under this section to appear to testify or to produce books
shall reside, to compel such attendance, production of books, and
testimony by appropriate process.
L. That all administrative, special, and general provisions of law, 0nera1 laws appli.
including the laws in relation to the assessment, remission, collection,

SIXTY-THIRD CONGRESS.

180

SESS. I.

CH. 16.

1913.

-r-Co- and refund of internal-revenue taxes not heretofore specifically
repealed and not inconsistent with the provisions of this section, are
hereby extended and made applicable to all the provisions of this
section and to the tax herein imposed.
M. That the provisions of this section shall extend to Porto Rico
PortoRico and Philand the Philippie Islands: Provided, That the administration of the
ollectionby insular law and the collection of the taxes imposed in Porto Rico and the
Philippine Islands shall be by the appropriate internal-revenue officers
officer.
of those governments, and all revenues collected in Porto Rico and
the Philippine Islands thereunder shall accrue intact to the general
Jrisdiction of Phi- governments, thereof, respectively: And provided further, That the
jurisdiction in this section conferred upon the district courts of the
Ippin
United States shall, so far as the Philippine Islands are concerned, be
vested in the courts of the first instance of said islands: And provided
Pay of oficials not further, That nothing in this section shall be held to exclude from the
.
net - computation of the net income the compensation paid any official by
oded from
the governments of the District of Columbia, Porto Rico and the
Philippine Islands or the political subdivisions thereof.
N. That for the purpose of carrying into effect the provisions of
Appropriation for
Section II of this Act, and to pay the expenses of assessing and colwr*enea.
lecting the income tax therein imposed, and to pay such sums as the
Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury may deem necessary, for information, detection,
and bringing to trai and punishment persons guilty of violating the
provisions of this section, or conniving at the same, in cases where
such expenses are not otherwise provided for by law, there is hereby
appropriated out of any money in the Treasury not otherwise appropnated for the fiscal year ending June thirtieth, nineteen hundred
Appoitent of offi- and fourteen, the sum of $800,000, and the Commissioner of Internal
er
c setc.
Revenue, with the approval of the Secretary of the Treasury, is
authorized to appoint and pay from this appropriation all necessary
officers, agents, inspectors, deputy collectors, clerks, messengers and
Other expenses.
janitors, and to rent such quarters, purchase such supplies, equipment, mechanical devices, and other articles as may be necessary for
employment or use in the District of Columbia or any collection district in the United States, or any of the Territories thereof: Provided,
Proviso.
c
om That no agent paid from this appropriation shall receive compensapenstint on.
tion at a rate higher than that now received by traveling agents on
accounts in the Internal Revenue Service, and no inspector shall
receive a compensation higher than $5 a day and $3 additional in lieu
of subsistence, and no deputy collector, clerk, messenger, or other
employee shall be paid at a rate of compensation higher than the rate
now being paid for the same or similar work in the Internal Revenue
Service.
In the office of the Commissioner of Internal Revenue at Washingoffice of commisAdditional employ- ton, District of Columbia there shall be appointed by the Commissioner of Internal Revenue, with the approval of the Secretary of the
e"s, etc., autho4rzed.
Treasury one additional deputy commissioner, at a salary of $4,000
ot. . p
per annum; two heads of divisions, whose compensation shall not
exceed $2,500 per annum; and such other clerks, messengers, and
employees, and to rent such quarters and to purchase such supplies
Provims.
as may be necessary: Provided, That for a period of two years from
- and after the passage of this Act the force of agents, deputy collectors,
pointmpinert
eprt lerical feinspectors, and other employees not including the clerical force below
the grade of chief of division employed in the Bureau of Internal
Revenue in the city of Washington, District of Columbia authorized
by this section of this Act shall be appointed by the Commissioner of
Internal Revenue, with the approval of the Secretary of the Treasury,
under such rules and regulations as may be fixed by the Secretary of
tmoME

te d

cur

Compenstion.

the Treasury to insure faithful and competent service, and with such

compensation as the Commissioner of Internal Revenue may fix, with

SIXTY-THIRD CONGRESS.

SESS.

CH. 16.

181

1913.

the approval of the Secretary of the Treasury, within the limitations
herein prescribed: Proided further That the force authorized to
carry out the provisions of Section II of this Act, when not employed

INcol

TAX-Con-

Use of additional
force on general work.

as herein provided, shall be employed on general internal-revenue
work.
SECTION III.

ADS-

CSTOMS

TRATION.

A. That the Act entitled "An Act to simplify the laws in relation to Vol. 26
the collection of the revenues," approved June tenth, eighteen hun- amended.

PP.131-142,

dred and ninety, as amended, be further amended to read as follows:
"B. That all merchandise imported into the United States shall, confnods"'med
for the purpose of this Act, be deemed and held to be the property of VoL 36, p. 91.
the person to whom the same is consigned; and the holder of a bill ngolder of bloflad
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

Underwriters.

underwriters the latter may be recognized as the consignee.
"nvonent
"C. That all invoices of imported merchandise shall be made out
in the currency of the place or country from whence the importations Vol.36, p.91,amend.
shall be made, or, if purchased, or agreed to be purchased, in the ed.
currency actually paid, agreed upon, or to be paid therefor, shall A." dpRceadded.
contain a correct, complete, and detailed description of such merchandise and of the packages, wrappings, or other coverings containing
it, and shall be made in triplicate or in quadruplicate in case ofNumber.
merchandise intended for immediate transportation without appraisement and signed by the person owning or shipping the same, if the sigaturemerchandise has been actually purchased, or pnce agreed upon, fixed,
or determined, or by the manufacturer or owner thereof, if the same
has been procured otherwise than by purchase, or agreement of
purchase, or by. the duly authorized agent of such purchaser, seller,
manufacturer, or owner.
b
"D. That all such invoices shall, at or before the shipment of the consul.
merchandise, be produced to the consular officer of the United States Vol.36,p. 91,amendof the consular district in which the merchandise was manufactured,
or purchased, or contracted to be delivered from, or when purchases
or agreements for purchase are made in several places, in the consular
district where the merchandise is assembled for shipment, as the case
may be, for export to the United States, and shall have indorsed

De"laton by pur

thereon, when so produced, a declaration 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
etc,
the merchandise is to be exported to the United States; that it con- atf
tains, if the merchandise was obtained by purchase, or agreement for
purchase, a true and full statement of the time when, the place where,
the person from whom the same was purchased, or agreed to be purchased, and the actual cost thereof, or price agreed upon, fixed, or
determined, and of all charges thereon, as provided by this Act; and Drawac, etc.
that no discounts, rebates, or commissions are contained in the invoice but such as have been actually allowed thereon, and that all
drawbacks or bounties received or to be received are shown therein;
and when obtained in any other manner than bypurchase, or agree- To
ment of purchase, the actual market value or wholesale price thereof alue.

Show

mret

i obtaine

at the time of exportation to the United States, in the principaltion
markets of the country from whence exported; that such actual mrket vlue.
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
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

182

SIXTY-THIRD CONGRESS.

ctoIMs

CH. 16.

1913.

by this Act, and the actual quantity thereof; and that no different
invoice of the merchandise mentioned in the invoice so produced has
cur- been or will be furnished to anyone.
If the merchandise was actually

tatement

purchased, or agreed to be purchased, the declaration shall also con-

reny pai.

tain a statement that the currency in which such invoice is made out
is that which was actually paid for the merchandise by the purchaser,
or agreed to be paid, fixed, or determined.
bere "E. That, except in case of personal effects accompanying the

pUro dncton

customs off.

passenger no importation of any merchandise exceeding $100 in

xceptions.
Vol.3692

lenrIn
aSoen
form

SESS. I.

of invoice.

veriatkon.

Evidene required.

value shal 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, importers or consignee, before the collector or his deputy,
showing why it is impracticable to produce such invoice; and no
entry shall be made in the absence of a certified invoice, upon 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, orif 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

Eofctotdeflt.

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
uavoidable a power to produce the same when so demanded; 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 of the owner, consignee,
Declrations for or agent thereof: Provided That the Secretary of the Treasury may
peridicals.
make regulations by which books, magazines, and other periodicals
published and imported in successive parts, numbers, or volumes,
and entitled to be imported free of duty, shall require but one declaSubeequent produc ration for theentireseries.
And when entryof merchandise exceeding
tion oinvoice.
$100 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
Delration
VL 3,

to be

p.92, amend-

Antentaton.

wrnao.

wfh goods

invoice.
"F. That whenever merchandise imported into the United States
is entered by invoice, a declaration upon a form to be prescribed by

the Secretary of the Treasury, 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,
under regulations to be prescribed by the Secretary of the Treasury:
Provided, That if any of the invoices or bills of lading of any merchandise imported i any one vessel which should 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

SIXTY-THIRD CONGRESS.

SEss. I.

CE. 16.

183

1913.

be included in such entry, but may be entered subsequently.

That

the Secretary of the Treasury and the Secretary of Commerce are
hereby authorized and directed to establish from time to time for

statistical purposes a list or enumeration of articles in such detail
as in their judgment may be necessary comprehending all goods,
wares, and merchandise imported into the United States. and that as
a part of the declaration herein provided there shall be either attached
thereto or included therein an accurate statement specifying, in the
terms of the said detailed list or enumeration, the kinds and quantities of all merchandise imported, and the value of the total quantity
of each kind of article, and it shall be the duty of the consular officer,
to whom the invoice shall be produced, to require such information
to be given.
"G. That if any consignor, seller, owner, importer, consignee,

cmo~s

-Dws

Detailed list of aru-

cle

stobe attahed.

o~'toreqi

ptnmet

for

agent, or other person or persons, shall enter or introduce, or attempt ifaseinvoioe, etc.
to enter or introduce, into the commerce of the United States any ed.

imported merchandise by means of any fraudulent or false invoice,
declaration, 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 make any false statement in the
declarations provided for in paragraph F without reasonablcause

eAeau p.ya.

to believe the truth of such statement, or shall aid or procure the
making of any such false statement as to any matter material thereto
without reasonable cause to believe the truth of such statement,
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, declaration, affidavit,
letter, paper, or statement, or affected by such act or omission, such
person or persons shall upon conviction be fined for each offense a
sum not exceeding $5,000, or be imprisoned for a time not exceeding
x
not stf
two years, or both, in the discretion of the court: Provided, That
nothing in this section shall be construed to relieve imported mer- ectad.
chandise from forfeiture by reason of such false statement or for any
cause elsewhere provided by law.
"H. That if any consignor, seller, owner, importer, consignee, tForfeitu oifBo
agent, or other person or persons shall enter or introduce, or attempt voom«attmntu,eto
to enter or introduce, into the commerce of the United States any
imported merchandise by means of any fraudulent or false invoice,
declaration, 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 make any false statement A n
t, p. in
m the declarations provided for in paragraph F without reasonable
cause to believe the truth of such statement, or shall aid or procure
the making of any such false statement as to any matter material
thereto without reasonable cause to believe the truth of such statement, 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 m such invoice, declaration,
affidavit, letter, paper, or statement, or affected by such act or omission, such merchandise, or the value thereof, to be recovered from Extent of fortue.
such person or persons, shall be forfeited, which forfeiture shall only
apply to the 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.

mpt to

td
That the arrival within the territorial limits of the United States of ate ntry oo=
any merchandise consigned for sale and remaining the property of
the shipper or consignor, and the acceptance of a false or fraudulent
invoice thereof by the consignee or the agent of the consignor, or the

184

SIXTY-THIRD CONGRESS.

cus,&os

D,-nS

ted at tmeo

etry.
Vo.3,p.96,amended.

Suss. I.

CH. 16.

1913.

existence of any other facts constituting an attempted fraud, shall be
deemed, for the purposes of this paragraph, to be an attempt to enter
such merchandise notwithstanding no actual entry has been made or
offered.
"I. That the owner, consignee, or agent of any imported merchan-

dise may, at the time when he shall make entry of such merchandise,
but not after either the invoice or the merchandise has come under
the observation of the appraiser, make such 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
etOPw by co the country from which the same has been imported; and the collector within whose district any merchandise may be imported or
entered, whether the same has been actually purchased or procured
Additl dut if otherwise than by purchase, shall cause the actual market value or
pral
exeeds de. wholesale price of such merchandise to be appraised; and if the
irdane.
appraised value of any article of imported merchandise 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 1 per
centum of the total appraised value thereof for each 1 per centum
that such appraised value exceeds the value declared in the entry:
Pn at. a d
Provided, That the additional duties shall only apply to the particaetton.
end
ular 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 75 per centum
Notdenl, nor to be of the appraised value of such 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 exportap tion
t
of the merchandise, or on any other account, nor shall they be
t ncre

more
r thn subject to the benefit of drawback: Provided, That if the appraised

value of any merchandise shall exceed the value declared in the entry
by more than 75 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 suffiExtnto forfeiture cient evidence.
The forfeiture provided for in this section shall
apply to the whole of the merchandise or the value thereof in the
case or package containing the particular article or articles in each
fAppic,
tepro invoice which are undervalued: Providedfurther,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
meum ns.es- of the Treasury. The duty shall not, however, be assessed in any
Exception.
case upon an amount less than the entered value, unless by direction
of the Secretary of the Treasury in cases in which the importer certifies at the time of entry that the entered value is higher than the foreign market value and that the goods are so entered in order to meet
75 per cent.

SIXTY-THIRD CONGRESS.

Sfse. I.

CH. 16.

185

1913.

advances by the appraiser in similar cases then pending on appeal CusTOSlAD,,s
for reappraisement, and the importer's contention shall subsequently
be sustained by a final decision on reappraisement, and it shall appear
that the action of the importer on entry was taken in good faith,
after due diligence and inquiry on his part, and the Secretary of the
Treasury shall accompany his directions with a statement of his conclusions and his reasons therefor.
"J.

That when merchandise entered for customs duty has been con-

sa^Srmtttby..nu.

signed for sale by or on account of the manufacturer thereof, to a per- olf p 9m
son, agent, partner, or consignee in the United States, such person, ed.'''
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 n..
of cost as stated in paragraph L of this Act. When merchandise Byother peroa
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 re- Pr;. attes
quired by this section shall be made in triplicate, and shall bear the ton, and dispositon
attestation of the consular officer of the United States resident within of stateent.

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.
" K. That it shall be the duty of the appraisers of the United States,
pvalu of markets
and every of them, and every person who shall act as such appraiser prie, whene mport-

or of the collector, as the case may be, by all reasonable ways and veol. a, p. 97.
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.

"L. That when the actual market value, as defined by law, of any Eiuentemabrke

article of imported merchandise, wholly or partly manufactured and Vo.-36,p.97.amendsubject 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 De"tct
cost of production to include the cost of materials and of fabrication, and all general expenses to be estimated at not less than 10
per centum, covering each and every outlay of whatsoever nature
incident to such production, together with the expense of prepar-

186
m cuos

onaC

SIXTY-THIRD CONGRESS.

SEss. I.

CH. 16.

1913.

Aons- ing and putting up such merchandise ready for shipment, and an
addition of not less than 8 nor more than 50 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

coods not sold
pen mket.

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 purmen,
apprai- chasers, 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
Deductions alowed. 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 6 per centum, if any has
been paid or contracted to be paid on consigned goods, or profits not to
exceed 8 per centum and a reasonable allowance for general expenses
(not to exceed 8 per centum) on purchased goods.
nBepor d apprais"M That the appraiser shall revise and correct the reports of the
Vol.36,p.9, amend- assistant appraisers as he may judge proper, and the appraiser, or
ed.

ertiicate

inle

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 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
s
r reap. merchandise. If the collector shall deem the appraisement of any
t
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 deem the appraisement thereof too high, and shall
have complied with the requirements of law with respect to the
entry and appraisement of merchandise, he may within ten days
thereafter appeal for reappraisement by giving notice thereof to the
Fee tobedeposited. collector in writing.
Such appeal shalf be deemed to be finally
abandoned and waived unless within two days from the date of filing
thereof the person who filed such notice shall deposit with the collector of customs a fee of $1 for each entry. Such fee shall be deposited and accounted for as miscellaneous receipts, and in case the
appeal in connection with which such fee -was deposited shall be
Refund.
finally sustained, in whole or in part, such fee shall be refunded to
the importer, with the duties found to be collected in excess, from
the appropriation for the refund to importers of excess of deposits.

pDepsito
unoof
appealed
to boal
board
geneal appraisers.

The decision of the general appraiser in cases of reappraisement

shall be final and conclusive as to the dutiable value of such merchandise against al parties interested therein, unless the importer,
owner, consignee, or agent of the merchandise shall deem the reappraisement of the merchandise too high, and shall, within five days
thereafter, give notice to the collector, in writing, of an appeal, or
unless the collector shall deem the reappraisement of the merchandise
too low, and shall within ten days thereafter appeal for re-reappraisement; in either case the collector shall transmit the invoice and all
the papers appertaining thereto to the board of nine general appraisecthority of bod, ers, 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

SIXTY-THIRD CONGRESS.
functions.

SEas. I.

CH. 16.

187

1913.

In such cases the general appraisers and the Boards of cuoeMS AD-

General Appraisers shall give reasonable notice to the importer and TConductofhearings.

the proper representative of the Government of the time and place
of each and every hearing at which the parties or their attorneys
shall have opportunity to introduce evidence and to hear and crossexamine the witnesses for the other party, and to inspect all samples
and all documentary evidence or other papers offered. Affidavits of
persons whose attendance can not be procured may be admitted in
the discretion of the general appraiser or Board of General Appraisers.
The decision of the appraiser, or the person acting as such (in case Finaltyofdecions.
where no objection is made thereto, either by the collector or by the
importer, owner, consignee, or agent), or the single general appraiser
in case of no 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; and no reappraisement or re-reappraise- sampl
ment shall be considered invalid because of the absence of the merchandise or samples thereof before the officer or officers making the
same, where no party in interest had demanded the inspection of
such merchandise or samples, and where the merchandise or samples
were reasonably accessible for inspection.
"N. That the decision of the collector as to the rate and amount dert s,ds oie
of duties chargeable upon imported merchandise, or upon merchan-

oL.36,p.1oo0,amend-

dise on which duty shall have been assessed, including all dutiable
costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage), shall be final and conclusive against

Time for ilig p

all persons interested therein, unless the owner, importer, consignee, tests.
or agent of such merchandise, or the person paying such fees, charges,
and exactions other than duties, shall, within thirty 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 imposing a higher rate of duty, or a
greater charge, fee, or exaction, than he shall claim to be legally payable, file a protest or protests in writing with the collector, setting
forth therein distinctly and specifically, and in respect to each entry Pymet ofdut
or payment, the reasons for his objections thereto, and if the merchandise is entered for consumption shall pay the full amount of the
reid
req
duties and charges ascertained to be due thereon. Such protest shall
be deemed to be finally abandoned and waived unless within thirty
days from the date of filing thereof the person who filed such notice
or protest shall have deposited with the collector of customs a fee
of $1 with respect to each protest. Such fee shall be deposited and Refmd,etc
accounted for as miscellaneous receipts, and in case the protest in
connection with which such fee was deposited shall be finally sustained
in whole or in part, such fee shall be refunded to the importer, with
the duties found to be collected in excess, from the appropriation for Agreemen for conthe refund to importers of excess of deposits. No agreement for a tingentfeesprohibited.
contingent fee in respect to recovery or refund under protest shall be
lawful.

Compliance with this provision shall be a condition precedent

to the validity of the protest and to any refund thereunder, and a vio- tionns.
lation of this provision shall be punishable by a fine not exceeding
$500, or imprisonment for not more than one year, or both.
"Upon such payment of duties, protest, and deposit of protest fee, bOd

t for vl

eroaneta by-

the collector shall transmit the invoice and all the papers and exhibits praisae
connected therewith to the board of nine general appraisers, for due
assignment and determination as provided by law; such determina-

188

SIXTY-THIRD CONGRESS.

SEss. I.

CH. 16.

1913.

cUsromi ADMU tion shall be final and conclusive upon all persons interested therein,
AT-conued. and the record shall be transmitted to the proper collector or person

acting as such, who shall liquidate the entry accordingly, except in
o.r cases where an appeal shall be filed in the United States Court of
Customs Appeals within the time and in the manner provided for
by law.
Ad ministering
" o. That the general appraisers, or any of them, are hereby authorExaminations by ized to administer oaths, and said general appraisers, the boards of
apptaeoa
sand co- general appraisers, the local appraisers, or the collectors, as the case
edvol.36,100,amend- may be, may cite to appear before them, and examine upon oath any
ioPP8Aptc

adnce.

owner, importer, agent, consinee, or other person touching any matter or thing which they or either of them, may deem material respecting any imprted merchandise then under consideration or previously
imported within one year, in ascertaining the classification or dutiable
value thereof or the rate or amount of duty; and they, or either of
them, may require the production of any letters, accounts, contracts,
or invoices relating to said merchandise, and may require such testi-

mony.rvaitesti- mony to be reduced to writing, and when so taken it shall be filed

and preserved for use or reference until the final decision of the collector, appraiser, or said board of appraisers shall be made respecting
the valuation or classification of said merchandise, as the case may

snbequnt use.

be; and such evidence shall be given consideration in all subsequent

proceedings relating to such merchandise.
aswteyr
agt
VoL36pMo,end-

ment.

Eft
on

ppr

"P. 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
prode such
uce papers when so required by a general appraiser, or a
oard of general appraisers, or a local appraiser, or a collector, he shall
be liable to a penalty of not less than $20 nor more than $500* and if
such person be the owner, importer, or consignee, the appraisement
which the Board of General Appraisers or local appraiser, or collector
where there is no appraiser, may make of the merchandise shall be

deenmedpey.aro n g final and conclusive; and any person who shall willfully and corruptly
swear falsely on an examination before any general appraiser, or Board
of General Appraisers, or local appraiser or collector, shall be deemed
Forfeiture, etc.
guilty of perjury; and if he is the owner, importer, or consignee, the
merchandise shall be forfeited, or the value thereof may be recovered
from him.
Preservatio nea
of

rpVoL3,p.101oamended.

Reportsto bemade.

Abstracts

Publication.

weey

ie.

"Q. That all decisions of the general appraisers and of the boards

of general appraisers, respecting values and rates of duty, shall be
preserved and filed, and shall be open to inspection under proper reguations to be prescribed by the Secretary of the Treasury. All
decisions of the general appraisers shall be reported forthwith to 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 be made
and published of such decisions of the appraisers as they or he may
deem important, to be published either m full, or if full publication
shall not be requested by the Secretary or by the board, then by an
abstract containing a general description of the merchandise in question, a statement of the facts upon which the decision is based, and
of 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 abstracts shall be

issued from time to time, at least once in each week, for the information of customs officers and the public.

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

189

1913.

"R. That whenever imported merchandise is subject to an ad

Co.s

m Dmmns

valorem rate of duty, or to a duty based upon or regulated in any Assessmentof ad vamanner by the value thereof, the duty shall be assessed upon the lVoL3md6,p.1amend

actual market value or wholesale price thereof, at the time of expor- BDetermination of a
tation to the United States, in the principal markets of the country tual market value.
from whence exported; that such actual market value shall be held
to be the price at which such merchandise is freely offered for sale
to all purchasers in said markets, in the usual wholesale quantities,
and the price which the seller, shipper, 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 othercosts,
charges, and expenses incident to placing the merchandise in condi-

Addtonal duty for

tion, packed ready for shipment to the United States, and if there nusnal coverings.
be used for covering or holding imported merchandise, whether
dutiable or free, any unusual article or form designed for use otherwise than in 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 imported. That the words "value," or "actual T er m s o to r ed
market value," or "wholesale price," whenever used in this Act, or
in any law relating 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.
"S. Any merchandise deposited in any public or private bonded wiaetod
from
warehouse may be withdrawn for consumption within three years Rtsoduty
from the date of original importation, on payment of the duties and

36 p 101

charges to which it may be subject by law at the time of such withdrawal: Provided, That nothing herem shall affect or impair existing Pr isoprovisions of law in regard to the disposal of perishable or explosive plosives.
articles.
"T.

That in all suits or informations brought, where any seizure

Burden

ad
of proof on

has been made pursuant to any Act providing for or regulating the cl1 -t, O Dt.
collection of duties on imports or tonnage, if the property is claimed ed.''
by any person, the burden of proof shallhe upon such claimant, and n actions for reov
in all actions or proceedings for the recovery of the value of merchan- eryondefendant.
dise imported contrary to any Act providing for or regulating the
collection of duties on imports or tonnage, the burden of proofshall
be upon the defendant: Provided, That probable cause is shown for PProta
cause re.
quired.
such prosecution, to be judged of by the court.
"I. That if any person, persons, corporations, or other bodies, shipper
hddirt refinspe
lreldIypei
selling, shipping, consiing, or manufacturing merchandise exported ton of books etc.
to the United States, shall fail or refuse to submit to the inspection
of a duly accredited investigating officer of the United States, when
so requested to do, any or all of his books, records, or accounts pertaining to the value or classification of such merchandise, then the
Secretary of the Treasury, in his discretion, is authorized while such
failure or refusal continues to levy an additional duty of 15 per centum
ad valorem on all such merchandise when imported into the United
States: Provided, however, That such additional duties shall not be Exception if oath'
oath
imposed in case the laws of the country of exportation provide for providedfor, etc.

the administration, by its duly authorized officers, of oaths to invoices,
or statements of cost, before certification by consuls, and for unishment for false swearing under said oaths, whenever consuls are directed
by the Secretary of State, under section twenty-eight hundred and

sixty-two of the Revised Statutes, to require such oaths before certification of the invoices.

R.S.,

c. 25

p. .

190

SIXTY-THIRD CONGRESS.

cTTMlaoMUnS

Additional

duty if

°SSSpe ue'

1 0

Goodsrmdierent

dconsuardistd
re

SEss. I.

CH. 16.

1913.

"V. That if any person, persons, corporations, or other bodies,
engaged in the importation of merchandise into the United States or
engaged in dealing with such imported merchandise, shall fail or
refuse to submit to the inspection of a duly accredited investigating
officer of the United States, upon request so to do from the chief officer
of customs at the port where such merchandise is entered, any or all
of his books, records, or accounts pertaining to the value or classification of any such imported merchandise, then the Secretary of the
Treasury, in his discretion, is authorized while such failure or refusal
continues, to assess additional duty of 15 per centum on all merchandise consigned to or imported by, or shipped, or intended for delivery,
to such person, persons, corporations, or other bodies so failing or

refusing.

"W. That where merchandise purchased or manufactured in differ-

ent consular districts in the same country is assembled for shipment
'.
and embraced in a single invoice and consulated at the slupping
point, such invoice shall have attached thereto the original bils or
invoices or statements in the nature of such, showing the prices
actually paid, contracted to be paid, fixed, or determined, and in
connection with each such purchase or consignment the invoice shall
Ate, p. 189.
state all charges and expenses as provided in paragraph R of this
section.
Deay, etc.,eof per"L No allowance shall be made in the estimation and liquidation
Jshabte articles.
ol. 36, p. 102.
of duties for shortage or nonimportation caused by decay, destruction,
agno
iowane s 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 the Treasury.
Pof mbed.
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 days after the
Invoic

require-

landing of such merchandise.

Application.

Abandonment

goods
0.

inimum

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 consignee.
of Nor shall any allowance be made for damage, but the 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
m any invoice and be relieved from the payment of duties on the
requLied. portion so abandoned: Provided, That the portion so abandoned
shall amount to 10 per centum or more of the 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

Examination

value: Provided further, That section twenty-eight hundred and

goodsbye.2mp.ter2 ninety-nine of the Revised Statutes, relating to the return of pack-

doned goods.

heaCndemnhation

ages 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 m 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 condemna-

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

tion, 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.

191

1913.

Upon receipt of said

csToYSContn

Establishmentof

notice the collector, or person acting as collector, 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.
dexdn" Y. That whenever it shall be shown to the satisfaction of the Sec- Refmd of
retary of the Treasury that, in any case of unascertained or estimated Vol. 6,p. 103.
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 Pernt ndefinte
otherwise appropriated.

The necessary moneys therefor are hereby appropriationior.

'-amende. 36S9 p appropriated, and this appropriation shall be deemed a permanent
on of cerical
indefiite appropriation; and the Secretary of the Treasury is hereby
authorized to correct manifest clerical errors in any entry or liquida- e..
tion for or against the United States, at any time within one year of
the date of such entry, but not afterwards: Provided That the Sec'-a
of
retary of the Treasury shall, in his annual report to Congress, give a 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.
"Z. That from and after the taking effect of this Act, no collector als liable in Itte
amendor other officer of the customs shall be in any way liable to any owner, apelbl
importer, consignee, or agent of any merchandise, or any other per- ad.
son, 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 appealfrom the decision of said collector or other
officer, or from any board of appraisers.
"AA. That any person who shall give, or offer to give, or promise ingetc.cstomns
to give, any money or thing of value, directly or indirectly, to any cias. ¢
officer or employee of the United States in consideration of or for any Vol 36, p. 103
act or omission contrary to law in connection with or pertaining to the
importation, appraisement, entry, examination, or inspection of
goods, wares, or merchandise, including 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 $2,000, or be imprisoned at hard labor not more than one
year, or both, in the discretion of the court; and evidence of such PmievEd
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.

192

SIXTY-THIRD CONGRESS.

o
c'KY
, o.tinned

SESS. I.

CH. 16.

1913.

"BB. That any officer or employee of the United States who shall,

excepting for lawful duties or fees, solicit, demand, exact, or receive
itolnjsy'er et'.by from any person, directly or indirectly, any money or thing of value
Vol. 36, P1.
in connection with or pertaining to the importation, appraisement,
Punishment for so

entry, examination, or inspection of goods, wares, or merchandise,
including herein any baggage or liquidation of the entry thereof, on
conviction thereof shall be fined not exceeding $5,000, or be imprisoned at hard labor not more than two years, or both, in the discretion
of the court; and evidence of such soliciting, demanding, exacting, or

PrimafSieevidencs

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.
BVgpintr-,sit..

"CC. That any baggage or personal effects arriving in the United
States in transit to any foreign country may be delivered by the par-

ties 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."
SECTION IV.
of trade
A. That for the purpose of readjusting the present duties on impor[ements author- tations into the United States and at the same time to encourage the

Negotiation

export trade of this country, the President of the United States is
authorized and empowered to negotiate trade agreements with foreign nations wherem mutual concessions are made looking toward
freer trade relations and further reciprocal expansion of trade and

Proiso.
Coe

to a tl

Cubanredprocitynot

commerce: Provided, however, That said trade agreements before
becoming operative shall be submitted to the Congress of the United
States for ratification or rejection.

B. That nothing in this Act contained shall be so construed as to

Vol. 33i pp. 3, 2130.

abrogate or in any manner impair or affect the provisions of the treaty

Sugar provision re
Pol.'33, p 2140.

passed for the execution of the same except as to the proviso of

of commercial reciprocity concluded between the United 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

article eight of said treaty, which proviso is hereby abrogated and
repealed.
Phiippine Islands.
C. That there shall be levied, collected, and paid upon all articles
e to regular duties. coming into the United States from the Philippine Islands the rates
do. 36,p.83, amend- Of duty which are required to be levied, collected, and paid upon like
Proiso,.

NativeandAmerican
products
excepted.

United States goods
to be admitted free
into Philippines.

articles imported from foreign countries: Provided, That all articles,
the growthhrPhilippine
or product of or manufactured in the Philippine Islands
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 20 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: 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

qDiret shipment re- Philippine Islands from the United States free of duty: And provided

further, 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

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

193

1913.

hereinbefore defined, of the Philippine Islands into the United States,
shall be conditioned upon the direct shipment thereof, under a
through bill of lading, from the country of origin to the country of
destination: Provided, That direct shipment shall include shipments Shipme" in bond.
in bond through foreign territory contiguous to the United States:
Provided, however, That if such articles become unpacked while en etcpkmgads. 3
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 nternakenetax
rovided, That there shall be levied, collected, and paid, in the onimports frm PlUnited States, upon articles, goods wares, or merchandise coming lpp
into the United States from the Philppine Islands, a tax equal to the
internal-revenue 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 Secretary of the Treasury, shall prescribe; and such articles, pine t P. omPhlr
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
fiOar, That there shall be levied, collected, and paid in the Philip- nIn= S
pine Islands, upon articles, goods wares, or merchandise going into por from United
the Pilippine Islands from the United States a tax,equal to the
internal-revenue tax imposed in the Philippine Islands upon the like
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, setaeSm
tx. m

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 interai-reBue tax
provided further, That in addition to the customs taxes imposed nin P
er thanfrom
the Philhppine Islands, there shall be levied, collected, and paid nited states.
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: Tobeaaiditoi .
And provided further, That from and after the passage of this Act ia tesury.
all internal revenues collected in or for account of the Philippine
Islands shall accrue intact to the general government thereof and po
be paid into the insular treasury: And proidedfurther, That section rtp.eeP
36 p 1
thirteen of "An Act to raise revenue for the Philippine Islands, and °1for other purposes," approved August fifth, nineteen hundred and
nine, is hereby repealed.

Porto Rico.

to,
D. That articles, goods, wares, or merchandise going into Porto ities exempt

Rico from the United States shall be exempted from the payment

of any tax imposed by the internal-revenue laws of the United States.

tena-revenuetaSx.
Conntervalng duty

E. That whenever any country, dependency, colony, province, or "n im.,rt

other political subdivision of government shall pay or bestow, 'ol.36,p.'s.
directly or indirectly, any bounty or grant upon the exportation of
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
91006°-voL 38-PT 1--13

eiving

194

SIXTY-THIRD CONGRESS.

SEas. I.

CH. 16.

1913.

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, i al
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,
Ascertanent, etc, however the same be paid or bestowed. The net amount of all such
bounties or grants shall be from time to time ascertained, detery.
mined, 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.
F. Subsection 1. That all articles of foreign manufacture or probCotra°YofaTs
duction, which are capable of being marked, stamped, branded, or
VoL36,p.s.
labeled, 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.
rking on pakAll packages containing imported articles shall be marked stamped,
branded, or labeled so as to indicate legibly and plainly, m English
words, tihe country of origin and the quantity of their contents, and
until marked in accordance with the directions prescribed in this
section no articles or packages shall be delivered to the importer.
Cobnplisncreqed Should any article or package of imported merchandise be marked,
eelivy
stamped, branded, or labeled so as not accurately to indicate the
quantity, number, or measurement actually contained in such article
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.
Reguoations
The Secretary of the Treasury shall prescribe the necessary rules
and regulations to carry out the foregoing provision.
F. Subsection 2. If any person shall fraudulently violate any of the
Prnshmentcor
vot P.
p.
provisions 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 $5,000, or be imprisoned
for any time not exceedng one year, or both.
G. Subsection 1. That all
obeneImporting
books,
drag for
aborall persons
persons are prohibited
prohibited from importing
importing
tion, lott
ieSt into the United States from any foreign country any obscene book,
ve'.rep.s6.
pamphlet, paper, writing, advertisement, circular, print, picture,
R.S.,.ec.29p.57. drawing, or other representation, figure, or image on or of paper or
other material, or any cast, instrument, or other article of an immoral nature, or any drug or medicine, or any article whatever for
the prevention of conception or for causing unlawful abortion, or
rsnot alloed. any lottery ticket, or any advertisement of any lottery. No such
articles, whether imported separately or contained in packages with
other goods entitled to entry, shall be admitted to entry; and all
such articles shal be proceeded against, seized, and forfeited by due
letr, etc.
course of law. All 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
hereinafter prescribed, unless it appears to the satisfaction of the
collector of customs that the obscene articles contained in the packpro
age were inclosed therein without the knowledge or consent of the
-n bul ex- importer, owner, agent, or consignee: Proide, That the drugs hereinbefore mentioned, when imported in bulk and not put up for any

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

195

1913.

of the purposes hereinbefore specified, are excepted from the operation of this subsection.
G. Subsection 2. That whoever, being an officer, agent, or employee cials aient
vor onfof the Government of the United States, shall knowingly aid or abet vo 35, p. 1107.
any person engaged in any violation of any of the provisions of law V. 36,p- 86

prohibiting importing, advertising, dealing in, exhibiting, or sending
or receiving by mail obscene or indecent publications or representations, or means for preventing conception or procuring abortion, or
other articles of indecent or immoral use or tendency shall be deemed
guilty of a misdemeanor, and shall for every offense be punishable by
a fine of not more than $5,000, or by imprisonment at hard labor for
not more than ten years, or both.
G. Subsection 3. That any circuit or district judge of the United
States, within the proper district, before whom complaint in writing

urPmet
or,r
VoL'6,ps6.ad-

of any violation of the two preceding sections is made, to the satis- ed.
faction of such judge, and founded on nowledge 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 appeal or writ
of error.
E Subsection 1. That the importation of neat cattle and the hides NStcmdb 1 *
of neat cattle from any foreign country into the United States is pro- R.B.,sc.2,p47.
hibited: Provided, That the operation of this section shall be sus- PrvloI.P 86
pended as to any foreign country or countries, or any parts of such trls"uoein a -eocountry or countries, whenever the Secretary of the Treasury shall etc.
officially determine, and give public notice thereof, that such importation will not tend to the introduction or spread of contagious or
infectious diseases among the cattle of the United States; and the Regulatmi.
Secretary of the Treasury is hereby authorized and empowered, and
it shall be his duty, to make all necessary orders and regulations to
carry this section into effect, or to suspend the same as herein provided, and to send copies thereof to the proper officers in the United
States and to such officers or agents of the United States in foreign
countries as he shall judge necessary.

H. Subsection 2. That any person convicted of a willful violation Pl""iment of r Toof any of the provisions of the preceding subsection shall be fined not vol.36,p.87,un.endexceeding $500, or imprisoned not exceeding one year, or both, in the edB.Sae. 2, sp.45.

discretion of the court.
I. That all goods, wares, articles, and merchandise manufactured Cict bom,
wholly or in part in any foreign country by convict labor shall not entry.
be entitled to entry at any of the ports of the United States, and etVol3s.87 sm

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.
J. Subsection 1. That a discriminating duty of 10 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 country; 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 m the ports

Dicrimn,,atingduty
vesels,etc.

RV.l.,36c,
P

s
p.ix

,p. 1193.

tEeptisnander

196

SIXTY-THIRD CONGRESS.

SESs. I.

CH. 16.

1913.

of the United States on payment of the same duties as shall then
be payable on goods, wares, and merchandise imported in vessels
ontiguous retail of the United States, nor to such foreign products or manufactures
e.
as shall be imported from such contiguous countries in the usual
course of strictly retail trade.
rmportsrestdto
J. Subsection 2. That no goods wares, or merchandise, unless in
contryrf orsigi.
cases provided for by treaty, shall be imported into the United States
R.°.,sec.P249,p.4s.

oreitre,etc

Pw,p. na

npple
ro

from any foreign port or place, except in vessels of the United States,

or 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. All goods, wares, or merchandise imported contrary to
this section, and the vessel wherein the same shall be imported,
together with her cargo, tackle, apparel, and furniture, shall be
forfeited to the United States; and such goods, wares, or merchandise,
ship, or vessel, and cargo shall be lable 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.
J

. Subsectio 3.

hat the preceding subsection shall not apply to

vessels or goods, wares, or merchandise imported in vessels of a foreign
edvo.36,p.87end- nation which does not maintain a similar regulation against vessels
B.s.,ec.248,p,458. of the United States.
Iots.

Machinery fors air,

der bond.

J. Subsection 4. That machinery or other articles to be altered or

repaired, molders' patterns for use in the manufacture of castings

voL 36,p.87,amend- intended to be and actually exported within six months from the date

R.sec.2U,p.40, of importation thereof, models of women's wearing apparel imported

by manufacturers for use as models in their own establishments, and
not for sale, samples solely for use in taking orders for merchandise,
articles intended solely for experimental purposes, and automobiles*
motor cycles, bicycles, aeroplanes, airships, balloons, motor boats,
racing shells, teams, and saddle horses, and similar vehicles and craft
brought temporarily into the United States by nonresidents for touring purposes or for the purpose of taking part m races or other specific
Exportation re- contests, may be admitted without the payment of duty under bond
quied
for their exportation within six months from the date of importation
and under such regulations and subject to such conditions as the SecArties or sale ex- rtary of the Treasury may prescribe: Provided, That no article shall
cluded.
be entitled to entry under this section that is intended for sale or
which is imported for sale on approval.
Shipbu^ld=tmateriJ. Subsection 5. That all materials of foreign production which may
nder bond.

be necessary for the construction of naval vessels or other vessels of the

vdoL36,p. 8,amend- United States, vessels built in the United States for foreign account

Vol. 37, p. .
and ownership, or for the purpose of being employed in the foreign or
.S.,se.25,p.41. domestic trade, 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 proof that such materials have been used for such purposes no duties shall be paid thereon.
eArticles"mbreded
varesouses
to repair
vessVes exemptend

ed.'

J. Subsection 6. That all articles of foreign production needed for
the repair of naval vessels of, or other vessels owned or used by, the

,m,
United States and vessels now or hereafter registered under the laws
R.s.,Bee.2514,p49. of the United States may be withdrawn from bonded warehouses free

of duty, under such regulations as the Secretary of the Treasury may
prescribe.
insoerntnegieed . J. Subsection 7. That a discount of 5 per centum on all duties
vese.

imposed by this Act shall be allowed on such goods, wares, and merchandise as shall be imported in vessels admitted to registration under

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

1913.

197

the laws of the United States: Provided, That nothing in this sub- Pr
ooia-.
Treaties, etc., not afsection shall be so construed as to abrogate or in any manner impair fected.
or affect the provisions of any treaty concluded between the Umted
States and any foreign nation.
K. The privilege of purchasing supplies from public warehouses, suppHs to fori
free of duty, and from bonded manufacturing warehouses, free of
duty or of internal-revenue tax, as the case may be, 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.

purchasedfree olftax.
Vol. 6, 2p.
7.

L. That whenever any vessel laden with merchandise, in whole rbaondns goods

or in part subject to duty, has been sunk in any river, harbor, -mcanwaters.
bay, or waters subject to the jurisdiction of the United States, and R.S.,se.2o2,p.4.
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.
M. That all articles manufactured in whole or in part of imported B"desen"uCt".
materials, or of materials subject to internal-revenue tax, and intended Podus for export
p 88
for exportation without being charged with duty, and without having exvo.3"mIa.

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 Pn
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: Provided Dsted spit exfurther, That the manufacture of distilled spirits from grain, starch, luded.
molasses, or sugar, including all dilutions or mixtures of them or
either of them, shall not be permitted in such manufacturing warehouses.
Whenever goods manufactured in any bonded warehouse estab- whaex.emptr tion
lished under the provisions of the preceding paragraph shall be
exported directly therefrom or shall be duly laden for transportation
and immediate exportation under the supervision of the proper
officer who shall be duly designated for that purpose, such goods
shall be exempt from duty and from the requirements relating to
revenue stamps.
Any materials used in the manufacture of such goods, and any F'
of
tepackages, 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 imple- m fa -', etc, not
ments, 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.
No articles or materials received into such bonded manufacturing

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

srupervisioof with

198

SIXTY-THIRD CONGRESS.

Sess. I.

CH. 16.

1913.

the articles by their mark or otherwise, the quantity, the date of
- exportation, and the name of the vessel: Provided, That the waste

PTs.onrast

netsfordomestic con material or by-products incident to the processes of manufacture,
sVoi'pti.
including waste derived from cleaning rce in bonded warehouses
6,p.8oa aed- under Act of March twenty-fourth, eighteen hundred and seventy-

tAorounted.nd

four, 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

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.
Stemoettobmfled
busies.

Traseprsiorepo

ars whofy mae
tobacco from one

Before commencing business the proprietor of any manufacturing

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.
Art icles manufactured under these provisions may be withdrawn
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:
Provided That cigars manufactured in whole of tobacco imported
fm
any one country, made and manufactured in such bonded

voipps,aomend- manufacturing warehouses, may be withdrawn for home consumption

nditati

of origin,

blReglatosappulia
R.8.,sec.3433,p. 670.

wonded smelting

upon the payment of the duties on such tobacco in its condition as
imported under such regulations as the Secretary of the Treasury
may prescribe, and the payment of the internal-revenue tax accruing
on such cigars in their condition as withdrawn, and the boxes or

packages containing such cigars shall be stamped to indicate their
character, origin of tobacco from which made, and place of manufacture.
The provisions of Revised Statutes thirty-four hundred and thirtythree shall, so far as may be practicable, apply to any bonded manufacturing warehouse established under this Act and to the merchandise conveyed therein.
N. SUBSECTION 1. That the works of manufacturers engaged in

dVL 36, p., amend- smelting or refining, or both, of ores and crude metals, may upon the
wOe,
st.,

CPhar

export,etc.,

giving of 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 ores or crude
nceledon metals of home or foreign production: Provided, That the bonds
of metaL shall be charged with the amount of duties payable upon such ores
and crude metals at the time of their importation, and the several
charges against such bonds may be canceled upon the exportation
or delivery to a bonded manufacturing warehouse established under
admitted

te, p. 197

if withdraton o
mestionsumption

paragraph M of this section of an amount of the same kind of metal

equa to the actual amount of dutiable metal producible from the
smelting or refining, or both, of such ores or crude metals as determined from time to time by the Secretary of the Treasury: And
proided
rd
further, That the said metals so producible, or any portion
thereof, may be withdrawn for domestic consumption, or transferred
to a bonded customs warehouse, and withdrawn therefrom, and the

SIXTY-THIRD CONGRESS.

SEss. I.

Ci. 16.

1913.

199

several charges against the bonds canceled upon the payment of the
duties chargeable against an equivalent amount of ores or crude
metals from which said metal would be producible in their condition
as imported: And provided further, That on the arrival of the ores Sampling, etc., on
and crude metals at such establishments they shall be sampled and
assayed according to commercial methods under the supervision of
Government officers, to be appointed by the Secretary of the Treasury
and at the expense of the manufacturer: Provided further, That LeadfortypemetaL
antimonial lead produced in said establishments may be withdrawn
for consumption upon the payment of the duties chargeable against
it as type metal under existing law and the charges against the bonds
canceled in a similar sum: Providedfurther,That all labor performed tspertrviofoperaand services rendered pursuant to this section shall be under the
supervision of an officer of the customs, to be appointed by the
Secretary of the Treasury, and at the expense of the manufacturer:
Providedfurher, That all regulations for the carrying out of this
section shall be prescribed by the Secretary of the Treasury.
SursEcrioN 2. That from and after the first day of January, nineteen hundred and fourteen, under such regulations as the Commis-

Regulatios
Farmers ete. me
make aleohi Fo de

sioner of Internal Revenue, with the approval of the Secretary of the Mo
tax.
Treasury may prescribe, any farmer or association of farmers, any
fruit grower or association of fruit growers, or other person or persons
may manufacture alcohol free of tax for denaturization only, out of
any of the products of farms, fruit orchards, or any substance whatever, on condition that such alcohol shall be directly conveyed from cond tt -u
the still by continuous closed pipes to locked and sealed receptacles
in which the same may be rendered unfit for use as an intoxicating
beverage by an admixture of such denaturing materials as the Commissioner of Internal Revenue, with the approval of the Secretary
of the Treasury, may prescribe, or where such alcohol is of insufficient
proof to be denatured, the same may be transferred in bond from
such locked and sealed receptacles to a central distilling and denatur-

ingplant as hereinafter provided.
That the Commissioner of Internal Revenue, with the approval of denadinfplan

the Secretary of the Treasury, may authorize the establishment of thorie.g
central distilling and denaturing plants to which alcohol produced
under the provisions of this Act, free of tax, may be transferred, redistilled and denatured under such regulations, and upon the execution
of such notices and bonds as the Commissioner of Internal Revenue,
with the approval of the Secretary of the Treasury, may prescribe.
That any central distilling and denaturing plant provided for in

rodutionofalcohol

section two of this Act may, in addition to the spirits produced under
section one of this Act, use any of the products offarms, fruit orchards,
or any substance whatever, for the manufacture of alcohol for denaturation only: Provided, That at such distilleries the use of cisterns or Pi
tanks of such size and construction as may be deemed expedient shall tnks.
be permitted in lieu of distillery bonded warehouses under such rules
and regulations as the Commissioner of Internal Revenue, with the
approval of the Secretary of the Treasury, may prescribe.
That any person who under the provisions of this Act shall fail to

PL"mt for vo -

register, or shall falsely register, any still or distilling apparatus used
by him, or who shall fraudulently remove or conceal any distilled
spirits produced by him, or who shall fail to comply with all the
requirements of this Act, or any regulations issued pursuant thereto,
respecting the production and denaturization of distilled spirits;
and any person who shall recover or attempt to recover by redistilliza-

tion or by any other process or means, any distilled spirits after the
same has been denatured, shall, on conviction, for each offense, be
fined not more than $5,000 or be imprisoned for not more than five
years, or both, and shall in addition thereto forfeit to the United
States all real and personal property used in connection therewith.

Forredtistaonet

200

SIXTY-THIRD CONGRESS.

Specialtaxon-man
facture
of stills not appsiable.

R.s.,ec.3244,p.623.

stosge iste
peadistlled
Vol 34.

SEas.

CH. 16.

1913.

That subsection two of section thirty-two hundred and forty-four
of the Revised Statutes of the United States shall not apply to stills
and worms manufactured for use in distilling, provided for m section

one of this Act, but the manufacturer or owner of such distilling
apparatus shall give notice to the collector of internal revenue of the
district in which the said apparatus is made or to which it is removed,
of each still, or worm, manufactured, sold, used, or exchanged under
such regulations as the Commissioner of Internal Revenue, with the
approval of the Secretary of the Treasury, may prescribe.
at Section four of the Act of March second nineteen hundred and
seven, amendatory of the Act of June seventh, nineteen hundred and
six, is hereby repealed, and the Commissioner of Internal Revenue,

tesctionsremoVed. with the approval of the Secretary of the Treasury, shall exempt dis-

pp.'E M'.

'tillers
operating under this Act from the provisions of sections thirtytwo hundred and eighty-three and thirty-three hundred and nine of
the Revised Statutes of the United States, and from such other
provisions of existing laws relating to distilleries, including the giving
of bonds, as, may be deemed expedient by said officials: Provided,
Proviuo.
awuy po
however That the Commissioner of Internal Revenue shall assess
and collect the tax on any spirits unlawfully produced or produced
and not accounted for by any such distiller.
O. That upon the exportation of articles manufactured or produced
DrawbacLs.
ed.3
m- in the United States by the use of imported merchandise or materials
upon which customs duties have been paid, the full amount of such
duties paid upon the quantity of materials used in the manufacture
or production of the exported product shall be refunded as drawback,
opbyoduet ex- less 1 per centum of such duties: Provided, That where a principal
ported.
product and a by-product result from the manipulation of imported
material and only the by-product is exported, the proportion of the
drawback distributed to such by-product shall not exceed the duty
Exception.
assessable under this Act on a similar by-product of foreign origin if
imported into the United States. Where no duty is assessable upon
the importation of a corresponding by-product no drawback shall be
Expor
of pr
payable on such by-product produced from the imported material;
product
p
if,
however, the principal product is exported, then on the exportation
thereof there shall be refunded as drawback the whole of the duty
paid on the imported material used in the production of both the prinArtidespartlyofdo-

mesti materials.

Exlsting law.
Identi^ton, etc.,

Payment.

se of domestic alco.
hol.
Drawbacfoftemal-

revenue

tax.

cipal and the by-product, less 1 per cent, as hereinbefore provided:

Providedfurthe That when the articles exported are manufactured

in part from domestic materials, thporimpor
materials or the
the parts
of the articles manufactured from such materials, shall so appear in
the completed articles that the quantity or measure thereof may be
ascertained: And providedfurther,That the drawback on any article
allowed under existing 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
That on the exportation of flavoring extracts, medicinal or toilet
preparations (including 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

SIXTY-THIRD CONGRESS.

SESS. I.

CH. 16.

1913.

used: Provided, That no other than domestic tax-paid alcohol shall
have been used 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.
That the provisions of this section shall apply to materials used in

201
P i *o.
Determination, etc.

Materials for vessels

the construction and equipment of vessels built for foreign account count includedin a
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.
P. That upon the reimportation of articles once exported, of the tiRenitported domes.
growth product, or manufacture of the United States, upon which no To pay internalmterna tax has been assessed or paid, or upon which such tax has been vl'o
paid and refunded by allowance or drawback, there shall be levied,

R.s.,sec.2o6, p.49

collected, and paid a duty equal to the tax imposed by the internalrevenue laws upon such articles, except articles manufactured in Exceptmn.
bonded warehouses and exported pursuant to law, which shall be
subject to the same rate of duty as if originally imported, but proof of
the identity of such articles shall be made under general regulations
to be prescribed by the Secretary of the Treasury.
Q. That on and after the day when this Act shall go into effect all mp.Oet~ein dut el
goods, wares, and merchandise previously imported, for which no
entry has been made, and all goods, 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
the withdrawal thereof: Provided, That when duties are based upon

pro.o.

amount of imports and exports of the articles enumerated in the

umptio

the weight of merchandise deposited in any public or private bonded engyht at ti e of
warehouse, said duties shal be levied and collected upon the weight
of such merchandise at the time of its entry.
R. That the President shall cause to be ascertained each year, the ptmeofdom
of artic.

various paragraphs in section one of this Act and cause an estimate eremenum e
to be made of the amount of the domestic production and consumption of said articles, and where it is ascertained that the imports under
any paragraph amount to less than 5 per centum of the domestic consumption of the articles enumerated he shall advise the Congress
as to the facts and his conclusions by special message, if deemed
important in the public interest.
S. That, except as hereinafter provided, sections one to forty-two

Tariffloloerepealed

both inclusive, of an Act entitled "An Act to provide revenue, in v^t, 'pp.
p -ll
equalize duties, and encourage the industries of the United States,
and for other purposes," approved August fifth, nineteen hundred
and nine, and all Acts and parts of Acts inconsistent with the pro-

visions of this Act, are hereby repealed: Provided, That nothing in Proovm.
this Act shall be construed to permit any oaths to be demanded or stti.
and f re
or
in
section
..
,sec.2862,p.553.
fees to be charged except as provided in this Act

twenty-eight hundred and sixty-two of the Revised Statutes of the
United States, nor to repeal or in any manner affect the following ectionsnotaffected.
numbered sections of the aforesaid Act approved August fifth, nine- Courtof customsapteen hundred and nine, viz: Subsection twenty-nine of section twenty- Vpio36, pp. 105-l

eight and subsequent laws and amendments relating to the establishment and continuance of a Customs Court, subsection thirty of sec- onduct of customs
tion twenty-eight, providing for additional attorneys, subsection twelve Bod of geera
of section twenty-eight and subsequent provisions establishing a praiser.
Board of General Appraisers of merchandise, sections thirty, thirty- Tobaco tax.
one, thirty-two, thirty-three, and thirty-five, imposing an internal Vol. 36, pp. 108-1L

revenue tax upon tobacco, section thirty-six, providing for a tonnage vol , pxi.

SIXTY-THIRD CONGRESS.

202
P-

o.
Cfitesofn

1 17

debt- on account of the Panama Canal, section forty, authorizing the Sec.

tax to be assessed for
1912.

Vo36, pp. 112-117.
onned to Fbru-

tompttbn

eturns or 1913.

etc.,o

d.
"

under the same provisions, liens, and penalties as if section thirty-

menced in any civil case before the said repeal or modification; but

foe(bu'"

Prior offenses, etc

Limations not

retary of the Treasury to borrow to meet public expenditures: Providedfrther, That all excise taxes upon corporations imposed by
section thirty-eight, that have accrued or have been imposed for the
year ending December thirty-first nineteen hundred and twelve,
shall be returned, assessed, and collected in the same manner, and

eight continued in full force and effect: And provided further, That a
special excise tax with respect to the carrying on or doing of business,
equivalent to 1 per centum upon their entire net income, shall be
levied, assessed, and collected upon corporations, joint stock companies or associations, and insurance companies, of the character described in section thirty-eight of the Act of August fifth, nineteen
hundred and nine, for the period from January first to February
twenty-eighth, nineteen hundred and thirteen, both dates inclusive,
which said tax shall be computed upon one-sixth of the entire net
income of said corporations, joint stock companies or associations,
and insurance companies, for said year, said net income to be ascertained in accordance with the provisions of subsection G of section
two of this Act: Providedfurther, That the provisions of said section
thirty-eight of the Act of August fifth, nineteen hundred and nine,
relative to the collection of the tax therein imposed shall remain in
force for the collection of the excise tax herein provided, but for the
year nineteen hundred and thirteen it shall not be necessary to make
more than one return and assessment for all the taxes imposed herein
upon said corporations, joint stock companies or associations, and
insurance companies, either by way of income or excise, which return
and assessment shall be made at the times and in the manner pro' vided in this Act; 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 com-

to19

An.
p.
=coee.

tobeh

1913.

to borrow on the credit of the United States to defray expenditures

36
117

Corporatton excse

CH. 16.

anabonds- duty, section tnirty-nine, authorizing the Secretary of the Treasury

Vol.36,p.

-ry

SESS. I.

all rights and liabilities under said laws shall continue and may be
enforced in the same manner as if said repeal or modifications had
not been made. Any offenses committed and all penalties or forfeitures or liabilities incurred prior to thepassage 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
af- same effect as if this Act had not been passed.
No Acts of limitation now in force, 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 be affected thereby so far as they affect any suits, proceedings,
or prosecutions, whether civil or criminal, for causes arising or acts
done or committed prior to the passage of this Act, which may be
commenced and prosecuted within the same time and with the same
effect as if this Act had not been passed.

tofne
feet remainderofAct.
cnealidit.y

T. If any clause, sentence, paragraph, or part of this Act shall for
any reason be adjudged by any court of competent jurisdiction to

be invalid, such judgment shall not affect, impair, or invalidate the
remainder of said Act, but shall be confined in its operation to the
clause, sentence, paragraph, or part thereof directly involved in the
pss
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controversy in which such judgment shall have been rendered.
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U. That unless otherwise herein specially provided, this Act shall
take effect on the day following its passage.
Approved, 9.10 p. m., October 3, 1913.

Full text of Tariff of 1913 (Underwood Tariff)

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