528. Cocculus indicus. (1548.)

529. Cudbear. (1568.)

530. Curry and Curry powder. (1570.) 531. Cutch. (1535.)

532. Divi-divi. (1575.)

533. Dragon's blood. (1576.)

534. Ergot. (1583.)

535. Gambier. (1778.)

536. Ginger-root, unground. (1602.)

537. Indigo and artificial indigo. (1630.)

538. Iodine, crude. (1632.)

539. Jalap. (1639.)

540. Kelp. (1645.)

541. Lac dye, crude, seed, button, stick, and shell. (1647.)

542. Lac spirits. (1648.)

543. Lemon juice and lime juice. (1322.)

544. Licorice root, unground. (1654.)

545. Litmus, prepared or not prepared. (1657.)

546. Mace. (1117.)

547. Madder, and munjeet or Indian madder, ground or prepared, and ex

tracts of. (1661.)

548. Manna. (1664.)

549. Myrobolan. (1497.)

550. Orchil, or orchil liquid. (1691.)

551. Nutmegs. (1118.)

552. Nux vomica. (1682.)

553. Ottar of roses. (1686.)

554. Salacine. (1737.)

Oils:

574. Lemon. (1345.)

575. Limes. (1345.)

576. Mace. (1686.)

577. Neroli, or orange flower. (1345.)

578. Orange. (1345.)

579. Palm and cocoanut. (1697.)

580. Poppy. (1686.)

581. Rosemary or anthoss. (1686.)

582. Sesame or sesamum-seed, or bene. (1686.)

583. Thyme or origanum, red or white, valerian. (1686.)

584. Pepper, unground, of all kinds. (1114.)

585. Pimento, unground. (1114.)

586. Saffron and safflower, and extract of, and saffron cake. (1733-4.) 587. Selep, or saloup. (1738.)

588. Storax, or styrax. (1764.)

589. Turmeric. (1784.)

590. Turpentine, Venice. (1789.)

591. Valonia. (1497.)

592. Vegetable and mineral wax. (1792, 1816.)

593. Wood ashes, and lye of, and beet-root ashes. (1796.)

594. Acids used for medicinal, (1182) chemical, or manufacturing pur

poses, (1454.) not specially provided for or enumerated in this act.

595. Alizarine, natural or artificial. (2186.)

596. Agates, unmanufactured. (1457.)

597. Apatite. (1709.)

598. Asbestos, unmanufactured. (1484.) 599. Arsenic. (1480)

600. Antimony ore, crude sulphide of. (1476.) 601. Arsenic, sulphide of, or orpiment. (1693.) 602. Arseniate of aniline. (1481.)

603. Baryta, carbonate or witherite. (1412.)

604. Bauxite.

605. Aniline salts or black salts and black tares. (1503-4.)

606. Bromine. (1523.)

607. Cadmium. (1529.)

608. Calamine. (1530.)

609. Cerium. (1068 or 1334.)

610. Cobalt, as metallic arsenic. (1334.)

611. Chalk and cliff-stone, unmanufactured. (1538.)

612. Feldspar. (1273.)

613. Cryolite or kryolith. (1646).

614. Iridium. (1634.)

615. Kieserite. (1334.)

616. Kyanite or cyanite, and kainite. (1572.)

617. Lime, citrate of. (1544.)

618. Lime, chloride of, or bleaching powder, (1542.)

619. Magnesium. (1334.)

620. Magnesite, or native mineral carbonate of magnesia. (1327.)

621. Manganese, oxide and ore of. (1663.)

622. Mineral waters, all not artificial. (1672.)

623. Osmium. (1694.)

624. Palladium. (1696.)

625. Paraffine. (1378.)

626. Phosphates, crude or native, for fertilizing purposes. (1709.) 627. Potash, muriate of. (1717.)

628. Plaster of Paris or sulphate of lime, unground. (1711.)

629. Quinia, sulphate of, salts of, (2292.) and cinchonidia. (1332.)

630. Soda, nitrate of, or cubic nitrate. (1679)

631. Strontia, oxide of, and proto-oxide of strontian, (1766.) and strontianite, or mineral carbonate of strontia. (1334.)

632. Sulphur, or brimstone, not specially enumerated or provided for in this act. (1522.)

633. Sulphur lac or precipitated. (1649.)

634. Tripoli. (1783.)

635. Uranium, oxide of, (1788.) verdigris or subacetate of copper. (1790.) 636.* Drugs, barks, beans, berries, balsams, buds, bulbs, and bulbous roots

The editor has found great difficulty in arriving at a conclusion satisfactory to himself, as to the proper construction of paragraphs 94 and 636 of this act. The fact that the former is placed in the schedule of

and excrescences, such as nut-galls, fruits, flowers, dried fibers; grains, gums and gum-resin; herbs, leaves, lichens, mosses, nuts, roots, and stems; spices, vegetables, seeds aromatic, and seeds of morbid growth; weeds, woods used expressly for dyeing, and dried insects-any of the foregoing, of which are not cdible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this act. (1262, 1594.)

637. Vaccine virus. (1566.)

638. Crude minerals, not advanced in value or condition by refining or grinding, or by other process of manufacture, not specially enumerated or provided for in this act. (1334.)

641. Animals brought into the United States temporarily, and for a period not exceeding six months, for the purpose of exhibition or competition for prizes offered by any agricultural or racing association; but a bond shall be first given in accordance with the regulations. (1472.)

642.

a. Animals specially imported for breeding purposes,† shall be admitted free upon proof thereof satisfactory to the Secretary of the Treasury, and under such regulations as he may prescribe; (1473.)

b. And teams of animals, including their harness and tackle and the vehicles or wagons 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, shall also be admitted free of duty, under such regulations as the Secretary of the Treasury may prescribe. (1473.)

643. Asphaltum (1194.) and bitumen, (1334.) crude.

644. Arrowroot. (1193.)

645. Articles imported for the use of the United States, provided that the price of the same did not include the duty. (1483.)

646. Bamboo reeds, no further manufactured than cut into suitable lengths for walking sticks or canes, or for sticks for umbrellas, parasols, or sunshades. (1487.)

647. Bamboo, unmanufactured.§ (1488.)

648. Barrels of American manufacture,|| exported filled with domestic petroleum, and returned empty, under such regulations as the Secretary of the Treasury may prescribe, and without requiring the filing of a declaration at time of export of intent to return the same empty. (1489.)

"Chemica. Products," and the latter in the corresponding division of the "Free List," embracing only products similar to those in the former, and that both are expressly restricted to articles "not edible;" as well as, that the provisions in other parts of the act for articles "not medicinal," bearing the same designation or coming within the same description as many of those in these paragraphs, seem to him to indicate that Congress must have intended to limit the provisions of these two paragraphs to medicinal articles, possibly including such as are used for dyeing, as may be inferred from the inclusion of " woods used expressly for dyeing," and of "dried insects." The other provisions above referred to are, especially, 405 for "bulbs and bulbous roots, not medicinal;" 465 for "garden seeds;" 760 for plants, trees, and shrubs of all kinds, n. o. p. f., and "seeds of all kinds except medicinal seeds," etc.

*Horses exported to be trained, may be returned free under this provision. (S. S., 2190.)

"Live stock, imported for breeding purposes, whether for the importer's own use or for sale, are entitled to free entry under this clause." (Feb. 3, 1871, N. O.)

Property imported for the use of the government is not liable to duty. (U. S. v. Lutz, 2 Bl. C C. 383.) Unmanufactured bamboo which may be manufactured into umbrella sticks or canes or used for whip handles, remains bamboo as designated in this section, until the process to convert it into these articles has commenced. (September 12, 1865, N. Y.) But bamboo-reeds trimmed at joints, and requiring but little labor to fit them for fishing-rods, were subjected to thirty per cent. duty under the act of 1846. (July 17, 1857, N. Y.)

"Barrels of American manufacture exported filled, to be entitled to free entry on return, must be returned as barrels, and not as parts of barrels, and must have the internal revenue mark erased at the expense of the importer, before delivery. If the hoops, heads, and staves of such barrels are detached and returned as shooks,' they are dutiable." (March 26, 27, 30, 1868, to D. S. M. & Coll., N. Y.)

649.

a. Articles the growth, produce, and manufacture* of the United States, when returned in the same condition† as exported. (1482.)

b. Casks, barrels, carboys, bags, and other vessels of American manufacture, exported filled with American products, or exported empty and returned filled with foreign products, (1468, 2191.) including shooks when returned as barrels or boxes, (2191.)

c. But proof of the identity of such articles shall be made under regulations to be prescribed by the Secretary of the Treasury;

d. And if any of such articles are subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded. (1482.)

650. Bed-feathers and downs. (1493.)

651. Bells, broken, and bell-metal broken and fit only to be re-manufactured. (1495.)

652. Birds, stuffed. (1499.)

653. Birds, and land and water fowls. (1189, 1500.)

654. Bismuth. (1501.).

655. Bladders, crude, and all integuments of animals not specially enumerated or provided for in this act. (1505.)

656. Bologna sausages. (1506.)

657. Bolting cloths. (1507.)

658. Books, (1510.) engravings, bound or unbound, etchings, maps, and charts, (1210,) which shall have been printed and manufactured more than twenty years at the date of importation.

659. Books, maps, and charts imported by authority or for use of the United States or for the use of the library of Congress; but the duty shall not have been included in the contract of price paid. (1511.)

660. Books, maps, and charts specially imported, not more than two copies in any one invoice, in good faith, for the use of any society incorporated or

* Held that the terms "growth, produce, and manufacture of the United States," used here, have the same meaning as those used in former acts on the subject, viz.: "growth, product, or manufacture of, &c." (March 30, 1872, Bost. Syn. Ser., 1082.)

The scrap iron of a U. S. built vessel sold abroad and broken up there is liable to duty on reimportation. (May 25, 1870, N. & Co. Syn. Series, 780.)

Organ pipes of domestic origin, voiced and fitted into an organ abroad, not exempt from duty. (Sept. 6, 1870, Chicago. Syn. Ser., 732.)

Animals raised in the U. S., taken to New Brunswick, and used there temporarily, cannot be returned to the U. S. without payment of duties, except the proper evidence of domestic origin and exportation is produced. (Dec. 14, 1870, Bangor.)

+ Machinery of American manufacture returned broken and unfit for use as machinery, classified as "iron, old or scrap:" and cannot be entered under ¶ 649 a. (April 20, 1858, New York, and Tr. Reg., p. 577.) Ale of American manufacture exported and returned sour, admitted free of duty on compliance with requirements of law, etc. (February 2, 1865, Hon. Ira Harris.)

Two of Wise's Portable Stamps' (machinery for crushing ore) were taken to Canada, and there used for a few days. On reimportation held that such use is sufficient to render this provision of law inapplicable to them." (April 28, 1865, Fr. J.)

So of stove patterns sent to Canada to clean and wax and have castings taken from them, etc. (September 4, 1865, B. & P.)

So also as to certain machinery and mud tubs used in Canada and returned to United States; (February 21, 1866, F. & H.) and as to United States made locomotive engines used in Canada, (April 18, 1870, C. S.) and as to patterns imported from Canada for temporary use and to be returned. (April 19, 1870, Rochester.) Where barrels of American manufacture are shipped to Cuba empty, then filled with molasses and brought back to the United States, the duty is to be levied upon the value of the barrels, as well as upon the molasses. (Knight v. Schell, 24 How., 526; Belcher v. Linn, Ibid. 533.)

In the case of a reimportation of spices ground in the United States, the Department held, that they were liable to duty under its previous rulings in similar cases, to wit: that unless the character, quantity, and condition of an article have been so entirely changed by manufacture as to merge its distinctiveness in a new article, it remains intact and liable to duty as originally classified. (November 27, 1865, M. & B.)

But "the cutting-over, re-sewing, and re-making of secondhand sacks and bags of foreign material in the United States, constitute them 'manufactures of the United States,' so as to entitle them to free entry; provided no drawback or bounty has been allowed thereon, nor any internal revenue tax refunded, and all regulations prescribed for identification have been complied with." (June 17, 1868, to Gen. Appraiser, New Orleans.)

American goods (books) exported by mail cannot be returned free of duty, because of the impracticability of securing evidence of identity of condition, as required by the General Regulations. (July 1, 1868, J. J. B.)

American machinery used abroad is not returned in same condition as when exported. (November 9, 1869, G. L.)

Old type of American manufacture imported to be recast and returned to country of exportation are chargeable with duty; and no drawback of duties can be allowed on their exportation as new type; their condition being essentially changed. (Tr. Reg., p. 578)

Parts of broken cannon imported as "old bronze bell-metal," and differing materially from the alloy known as bell-metal, were classified as "metal unmanufactured not otherwise provided for." (March 4, 1864, N. Y.)

established for philosophical, literary or religious purposes,* or for the encouragement of the fine arts, or for the use or by order of any college, academy, school, or seminary of learning in the United States. (1512.)

661. Books, professional, of persons arriving in the United States. (1513.) 662. Books, household effects, or libraries, or parts of libraries, in use, of persons or families from foreign countries, if used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. (1514.)

663. Breccia, in blocks or slabs. (1520.)

664. Brime. (1521.)

665. Brazil pebbles for spectacles, and pebbles for spectacles rough. (1518.) 666. Bullion, gold and silver. (1525.)

667. Burgundy pitch. (1526.)

668. Burr stone, in blocks, rough or unmanufactured, and not bound up in mill-stones. (1527.)

669. Cabinets of coins, medals, and all other collections of antiquities. (1528.) 670. Castor or castoreum. (1534.)

671. Catgut strings, or gut-cord, for musical instruments. (1536.)

672. Catgut or whip-gut, unmanufactured. (1537.)

673. Coal, anthracite. (1545.)

674. Coal stores of American vessels, but none shall be unloaded. (1546.) 675. Cobalt, ore of. (1547.)

676. Cocoa, or cacao, crude, and fibre, leaves, and shells of. (1550.)

677. Coffee. (1551.)

678. Coins, gold, silver, and copper.† (1552.)

679. Coir and coir yarn. (1553.)

680. Copper, old, taken from the bottom of American vessels compelled by marine disaster to repair in foreign ports. (1560.)

681. Copper, when imported for the United States mint. (1561.)

682. Coral, marine, unmanufactured. (1562.)

683. Cork-wood, or cork-bark, unmanufactured. (1563.)

684. Cotton. (1564.)

685. Curling-stones, or quoits. (1569.)

686. Cuttle-fish bone. (1571).

687. Diamonds, rough or uncut, including glaziers' diamonds. (1573.)

688. Diamond dust or bort. (1574.)

689. Dyeing or tanning articles, in a crude state, used in dyeing or tanning, not specially enumerated or provided for in this act. (1580.)

690. Eggs. (1581.)

691. Esparto or Spanish grass, and other grasses, and pulp of, for the manufacture of paper. (1584.)

692. Emery ore. (1265.)

693. Fans, common palm-leaf. (1585.)

694. Farina. (1586.)

* Books imported by religious societies for distribution, do not come within this provision. (May 14, 1863, N. Y.)

Bibles and other books imported in good faith for the use of Sunday-schools in the United States admitted free of duty on requisite proof. (October 12, 1867.)

But if for distribution among the scholars they are subject to duty. (October 31, 1867.)

A distinction is made between books imported to be used by Sunday-schools, and books imported for distribution among the scholars. In the one case they remain the property of the schools; in the other they become the property of the scholars. (March 11, 1868, Detroit.)

But see treasury regulations of 1857, p. 598, where a different decision is made as to books imported for distribution among the students of a college as premiums.

Printed music in books or otherwise, is not entitled to free entry when imported for the use of any legally incorporated institution or society. (November 4, 1863, G. P. S., and April 29, 1868, Balt.) Exemption not restricted to single copies of books. (January 10, 1870, W. & Son.),

+ Chinese coin, known as "copper cash," and used in China as money by count, is not entitled to be imported free of duty; it is liable to the duty of old copper. (Cracker v. Redfield, 4 Bl. C. C.) Coins from China, composed of copper and brass, not entitled to free entry under this clause. (Tr. Reg., p. 562.)

Bort. The American Encyclopædia says those diamonds that are unfit (from imperfection) for jewelry, are sold under the technical name of "bort." They are crushed to powder and used by lapidaries. The splinters are made into drills for piercing holes through rubies, etc.