183.

a. Steel, not specially enumerated or provided for in this act, forty-five per centum ad valorem; (1041.)

b. Provided, That all metal produced from iron or its ores, which is cast and 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, pneumatic, Thomas-Gilchrist, basic, Siemens-Martin, or open-hearth process, or by the equivalent of either, or by the 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. (1014.)

184. No allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any description of iron or steel, or upon any partly manufactured article of iron or steel, or upon any manufacture of iron and steel. (1041)

185. Argentine, albata, or German silver unmanufactured, twenty-five per centum ad valorem. (1185.)

186.

a. Copper, imported in the form of ores, two and one-half cents on each pound of fine copper contained therein; (1053.)

b. Regulus of and black or coarse copper, and copper cement, three and one-half cents on each pound of fine copper contained therein; (1054.) old copper, fit only for manufacture, (1055.) clippings from new copper, and all composition metal of which copper is a component material of chief value, not specially enumerated or provided for in this act, three cents per pound. (1057.)

c. Copper in plates, bars, ingots, Chili or other pigs, and in other forms, not manufactured, or enumerated in this act, four cents per pound. (1056.)

d. In rolled plates, called brazier's copper, sheets, rods, pipes, and copper bottoms, (1057.)

e. And all manufactures of copper, or of which copper shall be a component of chief value, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1057.)

187. Brass, in bars or pig, old brass, and clippings from brass or Dutch metal, one and one-half cent per pound. (1063.)

188. Lead ore, and lead dross, one and one-half cent per pound. (1045.) 189. Lead, in pigs and bars, (1046.) molten and old refuse lead run into blocks and bars, (508, 1046.) and old scrap lead, fit only to be remanufactured, two cents per pound. (1047.)

190. Lead, in sheets, pipes, or shot, three cents per pound. (1044.)

191. Nickel, in ore, matte, or other crude form not ready for consumption in the arts, fifteen cents per pound on the nickel contained therein. (1334.) 192. Nickel, nickel oxide, alloy of any kind in which nickel is the element of chief value, fifteen cents per pound. (1060.)

193.

a. Zinc, spelter, or tutenegue, in blocks or pigs, (1048.) and old worn out zinc, fit only to be remanufactured, (1816.) one and one-half cent per pound;

b. Zinc, spelter, or tutenegue in sheets,* two and one-half cents per pound. (1049.)

194. Sheathing, or yellow metal, not wholly of copper, nor wholly nor in

* "Sheet zinc purchased in the foreign country in a damaged condition, and in the original packages in which it was placed when manufactured, cannot be classified as a metal unmanufactured, not otherwise provided for, but is liable to the duty specially imposed by law on sheet zinc, viz., 2 cents per pound.” (November 11, 1870. Bost. Syn. Ser., 752.)

"Sheathing metal" was imported per British Brig "Chesapeake" intended to be used in sheathing the bottom of the said brig; and no portion of it was intended to be landed or used for any other purpose. Held, that it was not exempt from duty, and that the remission of duty could not be legally granted. (September 15, 1863. Baltimore.)

part of iron, ungalvanized, in sheets, forty-eight inches long and fourteen inches wide, and weighing from fourteen to thirty-four ounces per square foot, thirty-five per centum ad valorem. (1058.)

195. Antimony, as regulus or metal, ten per centum ad valorem. (1190.) 196. Bronze powder, fifteen per centum ad valorem. (1218)

197. Cutlery, not specially enumerated or provided for in this act, thirtyfive per centum ad valorem. (1257.)

198. Dutch or bronze metal, in leaf, ten per centum ad valorem. (1263.) 199. Steel plates, engraved, (1391.) stereotype plates, (1497.) and new types, (1442.) twenty five per centum ad valorem.

200. Gold-leaf, one dollar and fifty cents per package of five hundred leaves, (1061.)

201. Hollow-ware,* coated, glazed, or tinned, three cents per pound. (1033.) 202. Muskets, rifles, and other fire-arms, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1340.)

203. All sporting breech-loading shot-guns, and pistols of all kinds, thirtyfive per centum ad valorem. (1340.)

204. Forged shot gun barrels, rough-bored, ten per centum ad valorem. (1012,) (1067.)

205. Needles,† for knitting or sewing machines, thirty-five per centum ad valorem. (1010.)

206. Needles, sewing, darning, knitting, and all others not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1342.) a. Pen-knives, pocket-knives, of all kinds, and razors, fifty per centum ad valorem; (1007.)

207.

b. Swords, sword-blades, and side-arms, thirty-five per centum ad valorem. (1008-9.)

a. Pens, metallic, twelve cents per gross; (1380.)

208. b. pen-holder-tips and pen-holders, or parts thereof, (1381.) thirty per centum ad valorem.

209. Pins, solid-head or other, thirty per centum ad valorem. (1384.)

210. Britannia ware, and plated and gilt articles and wares of all kinds, thirty-five per centum ad valorem. (1216.)

211. Quicksilver, ten per centum ad valorem. (2187.)

212. Silver leaf, seventy-five cents per package of five hundred leaves. (1061.) 213. Type-metal, twenty per centum ad valorem. (1443.)

214. Chromate of iron, or chromic ore, fifteen per centum ad valorem. (1334.)

215. Mineral substances in a crude state and metals unwrought, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1334.)

216. Manufactures, articles, or wares, not specially enumerated or provided for in this act, composed wholly or in part of iron, steel, copper, lead, nickel, pewter, tin, zinc, gold,§ silver, platinum, or any other metal, and whether partly or wholly manufactured, forty-five per centum ad valorem. (1067.)

SCHEDULE D.-WOOD AND WOODEN WARES.

217. Timber, hewn and sawed, and timber used for spars and in building wharves, twenty per centum ad valorem. (1133.)

This provision does not embrace any other hollow ware than castings of iron. (July 12, 1861, N. Y.) + Needles of English manufacture, rusted and exported for polishing, cannot be reimported free of duty. (October 24, 1868. A. C. & Co.)

Iron packages or casks containing caustic soda, used by the importers as the most suitable description of packages for caustic soda, were held to be entitled to entry at the same rate of duty as imposed on the caustic soda. (January 28, 1861. Philadelphia.).

A telegraph cable is not a non-enumerated article: it is liable, under the acts of 1861 and 1862, to a duty of 35 per cent. (U. S. vs. U. S. Telegraph Co., 7 Int. Rev. Rec., p. 141.)

Foreign chains imported to be left in the United States as mooring chains, for a line of foreign steam packets, become liable, on being landed, to duty as "manufactures of iron." (Tr. Reg., p. 560.)

Studs, bracelets, and watch-chains of gold, and watch-chains of silver, held by Department to be jewelry; and classified as such under 459, "in view of the well-established and accepted commercial meaning of the term," viz., "personal ornaments in gold, silver, and precious stones." (Nov. 20, 1869. San. Fran.)

218. Timber, squared, or sided, not specially enumerated or provided for in this act, one cent per cubic foot. (1134.)

219.

a. Sawed boards, plank, deals, and other lumber of hemlock, whitewood, sycamore, and bass-wood, one dollar per one thousand feet, board measure; (1135.)

b. all other articles of sawed lumber, two dollars per one thousand feet, board measure. (1136.)

c. But when lumber of any sort is planed or finished, in addition to the rates herein provided, there shall be levied and paid for each side so planed or finished, fifty cents per one thousand feet, board measure. 1136.)

220. And if planed on one side and tongued and grooved, one doilar per one thousand feet, board measure. (1136.)

221. And if planed on two sides, and tongued and grooved, one dollar and fifty cents per one thousand feet, board measure. (1136.)

222. Hubs for wheels, posts, last-blocks, wagon-blocks, ore-blocks, gunblocks, heading-blocks, and all like blocks or sticks, rough-hewn or sawed only, twenty per centum ad valorem. (1137.)

223. Staves* of wood of all kinds, ten per centum ad valorem. (1138.) 224. Pickets and palings, twenty per centum ad valorem. (1139.)

225. Laths, fifteen cents per one thousand pieces. (1140.)

226. Shingles, thirty-five cents per one thousand. (1141.)

227. Pine clapboards, two dollars per one thousand. (1142.)

228. Spruce clapboards, one dollar and fifty cents per one thousand. (1143.) 229. House or cabinet furniture, in piece or rough, and not finished, thirty per centum ad valorem. (1144.)

230. Cabinet ware and house furniture, finished, thirty-five per centum ad valorem. (1145.)

231. Casks and barrels, empty, sugar-box shooks, and packing-boxes, and packing-box shooks, of wood, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1146.)

232. Manufactures of cedar-wood, granadilla, ebony, mahogany, rose wood,† and satin wood, thirty-five per centum ad valorem. (1147.)

233. Manufactures of wood, or of which wood is the chief component part, not specially enumerated or provided for in this act,§ thirty-five per centum ad valorem. (1147.)

234. Wood, unmanufactured, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1148.)

SCHEDULE E.-SUGAR.

235. All sugars not above No. 13 Dutch standard in color shall pay duty on their polariscopic test as follows, viz.:

236. All sugars not above No. 13 Dutch standard in color, all tank bottoms, sirups of cane juice or of beet juice, melada, concentrated melada, concrete

"Barrel staves," when shaved, grooved, and fitted for setting up into barrels, are commercially known as "shooks," and liable to duty as manufactured wood," under decision of May 15, 1868. (Feb. 16, 1870. Oswego.)

Pine headings from New Brunswick unmanufactured in whole except by saws, and a hole formed by a bit for the purpose of inserting a dowel to hold the small pieces of which the head is composed, were held to be subject to the duty of 35 per centum as "manufactures of wood." (June 2, 1863. Portland.)

Fancy boxes, made of common wood and veneered with rosewood or ebony, invoiced as rosewood boxes and ebony boxes, and known in trade by those names, fell within schedule "B" of the Tariff Act of 1846, and were subject to duty as "manufactures of ebony, rosewood," etc. (Tr. Reg., p. 592.) See also Silles. Lawrence, 1 BI. C. C., 605.

Under the Reciprocity Treaty of 1854, articles of wood manufactured in whole or in part by planing, shaving, turning, splitting, riving, or by any process other than rough hewing or sawing, were subject to duty of 35 per cent. ad valorem. (Jan. 28, 1863. Portland.)

The weights of sugars imported in casks or boxes should be marked distinctly, as soon as the same are weighed by the United States weighers, by cutting with a scoring-iron on the head of the cask or cover of the box the gross weight of the package. (Feb. 2, 1871, N. Y.)

and concentrated molasses,* testing by the polariscope not above seventy-five degrees, shall pay a duty of one and forty-hundredths cent per pound, and for every additional degree or fraction of a degree shown by the polariscopic test, they shall pay four-hundredths of a cent per pound additional. (1094-6, 2204, see also 1877)

237. All sugars above No. 13 Dutch standard in color shall be classified by the Dutch standard of color, and pay duty as follows, namely:

238. All sugar above No. 13 and not above No. 16 Dutch standard, two and seventy-five hundredths cents per pound. (1097. 2204.)

239. All sugar above No. 16 and not above 20 Dutch standard, three cents per pound. (1098, 2204.)

240. All sugars above No. 20 Dutch standard, three and fifty-hundredths cents per pound. (1099, 2204.)

241. Molasses testing not above fifty-six degrees by the polariscope, shall pay a duty of four cents per gallon; molasses testing above fifty-six degrees, shall pay a duty of eight cents per gallon. (1103, 2204.)

242 Sugar candy, not colored, five cents per pound. (1100.)

243. All other confectionery.† not specially enumerated or provided for in this act, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at thirty cents per pound or less, ten cents per pound. (1101.)

244. Confectionery valued above thirty cents per pound, or when sold by the box, package, or otherwise than by the pound, fifty per centum ad valorem. (1102.)

SCHEDULE F.-TOBACCO.

245. Cigars, cigarettes, and cheroots of all kinds, two dollars and fifty cents per pound and twenty-five per centum ad valorem; but paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. (1127.)

246. Leaf tobacco, of which eighty-five per cent. is of the requisite size and of the necessary fineness of texture to be suitable for wrappers, and of which more than one hundred leaves are required to weigh a pound, if not stemmed, seventy-five cents per pound; (1128.) if stemmed, one dollar per pound. (1130.)

247. All other tobacco in leaf, unmanufactured, and not stemmed, thirty-five cents per pound. (1128,)

248. Tobacco-stems, fifteen cents per pound. (1129.)

249. Tobacco, manufactured, of all descriptions, and stemmed tobacco, not specially enumerated or provided for in this act, forty cents per pound. (1130.)

250. Snuff and snuff-flour, manufactured of tobacco, ground, dry, or damp,

* Concentrated molasses. Under the Act of 1846, the Department held that "the article imported under this designation, being brought by the process of manufacture to the point of crystallization, was to be considered an inferior sugar, and to be so taken in the appraisement, ascertainment, and estimate of the foreign general market value of the article. The Cuban authorities treat it as an inferior sugar. Melado is a manufacture from the juice of the sugar-cane by boiling; thus producing a sweet syrup superior in quality to molasses. Concentrated melado is held to be a manufactured sugar in a green state, and is produced by boiling the melado to the point of crystallization." (Tr. Reg., p. 562.)

+ Fruit preserved in sugar, and fancifully arranged in glacé style, and attractive in form, held to be confectionery. (February 27, 1865. H. M., N. Y.)

The practice at some of the ports for weighers, in returning the weight of imported cigars, to make an allowance for a supposed increase of weight, caused, as alleged, by the cigars contracting dampness or moisture during the voyage of importation, is contrary to the regulations of the Department (see Article 207, of Part 4), and must be at once discontinued. The actual weight of imported cigars, as well as that of other merchandise, the duties upon which are determined by weight, must be returned.

Should importers be of opinion that the alleged increase of weight constitutes a damage, application should be made to collectors for an allowance therefor, as in other cases. (Circular June 22, 1871.)

Upon an invoice of Havana cigars, purchased at Montreal, and imported into the United States, it was held that the dutiable value proper to be assessed was the actual market value, or wholesale price at Montreal, selected as the principal market of the country from which the cigars were imported into the United States. (March 2, 1:66. W. & W.)

and pickled, scented or otherwise, of all descriptions, fifty cents per pound. (1131.)

251. Tobacco, unmanufactured, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1132.)

SCHEDULE G.-PROVISIONS.

252. Animals, live, twenty per centum ad valorem. (1189.)

253. Beef and pork, one cent per pound. (1069.)

254. Hams and bacon, two cents per pound. (1070.)

255. Meat, extract of, twenty per centum ad valorem. (1816.)

256. Cheese, four cents per pound. (1071.)

257. Butter, and substitutes therefor, four cents per pound. (1073.) 258. Lard, two cents per pound. (1074.)

259. Wheat, twenty cents per bushel. (1072.)

260. Rye and barley, ten cents per bushel. (1075.)

261. Barley, pearled, patent, or hulled, one-half cent per pound. (1197.)

262. Barley malt, per bushel of thirty-four pounds, twenty cents. (1328.) 263. Indian corn or maize, ten cents per bushel. (1076.)

264. Oats, ten cents per bushel. (1077.)

265. Corn-meal, ten cents per bushel of forty-eight pounds. (1082.)

266. Oat meal, one-half cent per pound. (1083.)

267. Rye flour, one-half cent per pound. (1084.)

268. Wheat-flour, twenty per centum ad valorem. (1816.)

269. Potato or corn starch, two cents per pound; rice starch, two and a half

cents per pound; other starch, two and a half cents per pound. (1425.)

270. Rice, cleaned, two and one-fourth cents per pound; uncleaned, one and

one-half cents per pound. (1085.)

271. Paddy, one and one-fourth cents per pound. (1086.)

272. Rice-flour and rice meal, twenty per centum ad valorem. (1816.)

273. Hay, two dollars per ton. (1816.)

274. Honey, twenty cents per gallon. (1305.)

275. Hops, eight cents per pound. (2177.)

276. Milk, preserved or condensed, twenty per centum ad valorem. (1089.) Fish:

277. Mackerel, one cent per pound. (1078.)

278. Herrings, pickled or salted, one-half of one cent per pound. (1078.) 279. Salmon, pickled, one cent per pound; other fish, pickled, in barrels, one cent per pound. (1078.)

280. Foreign-caught fish, imported otherwise than in barrels or half barrels, whether fresh, smoked, dried, salted, or pickled, not specially enumerated or provided for in this act, fifty cents per hundred pounds. (1078.)

281.

a. Anchovies and sardines, packed in oil or otherwise, in tin boxes measuring not more than five inches long, four inches wide, and three and one-half inches deep, ten cents per whole box; in half boxes, measuring not more than five inches long, four inches wide, and one and five-eighths deep, five cents each; in quarter boxes measuring not more than four inches and three-quarters long, three and one-half inches wide, and one and a quarter deep, two and one-half cents each;

b. When imported in any other form, forty per centum ad valorem. (2181.) 282. Fish preserved in oil, except anchovies and sardines, thirty per centum ad valorem. (1081.)

*

283. Salmon, and all other fish, prepared or preserved, (1079.) and prepared

* Salmon prepared by boiling and spiced according to a recipe belonging to importers, and prepared for them exclusively, is not what is known in commerce as "preserved salmon;" but is properly classified as "prepared fish," at a duty of thirty-five per cent. (December 4, 1868, New York.)