SCHEDULE M.-BOOKS, PAPERS, ETC.

384. Books, pamphlets, bound or unbound, and all printed matter, not specially enumerated or provided for in this act, engravings,* bound or unbound, etchings, illustrated books, maps, and charts, twenty-five per centum ad valorem. (1210.)

385. Blank books, bound or unbound,† and blank books for press-copying, twenty per centum ad valorem. (1210.)

386. Paper, sized or glued, suitable only for printing paper, twenty per centum ad valorem. (1368.)

387. Printing paper, unsized, used for books and newspapers exclusively, fifteen per centum ad valorem. (1368.)

388. Paper, manufactures of, or of which paper is a component material, not specially enumerated or provided for in this act, fifteen per centum ad valorem. (1368.)

389. Sheathing paper, ten per centum ad valorem. (1368.)

390. Paper boxes, and all other fancy boxes, thirty-five per centum ad valorem. (1369.)

391. Paper envelopes, twenty-five per centum ad valorem. (1370.)

392.

a. Paper-hangings and paper for screens or fire-boards; (1371.) b. Paper, antiquarian, demy, drawing, elephant, foolscap, imperial, letter, note, and all other paper not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1371.) 393. Pulp, dried, for paper-makers' use, ten per centum ad valorem. (1261.)

SCHEDULE N.-SUNDRIES.

394. Alabaster and spar statuary and ornaments, ten per centum ad valorem. (1184.)

395. Baskets and all other articles composed of grass, osier, palm leaf, whalebone, or willow, or straw, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1199.)

396. Beads, and bead ornaments of all kinds, except amber, fifty per centum ad valorem. (1201.)

397. Blacking of all kinds, twenty-five per centum ad valorem. (1206.) 398. Bladders, manufactures of, twenty-five per centum ad valorem. (1207.) 399. Bone, horn, ivory, or vegetable ivory, all manufactures of, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1208.) 400. Bonnets, hats, and hoods for men, women, and children, composed of chip, grass, palm-leaf, willow, or straw, or any other vegetable substance, hair, whalebone, or other material, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1209.)

401. Bouillons, or cannetille, metal threads, filé, or gespinst, twenty-five per centum ad valorem. (1212.)

402. Bristles, fifteen cents per pound. (1215.)

403. Brooms of all kinds, twenty-five per centum ad valorem. (1219.)

*This includes colored engravings. (Knoedler v. Schell, 17 Leg. Int., p. 373.) Also "paper slipper patterns consisting of small sheets of paper with lines engraved thereon, at equal distances, upon which are impressed in colors, the heads of animals." (January 19, 1869. Boston.) Also lithographs colored in oil. (Dept. Let., January 25th, 1861. N. Y.)

+"Books invoiced as 'metallic memorandum books,' or 'metallic books with flap and band,' containing a few blank leaves between covers of leather, one of the covers having a flap, and containing a pocket for money or papers, the chief material being leather, are not to be regarded as 'blank books,' but as 'manufactures of leather not otherwise provided for.'" (Tr. Reg., p. 557.)

So blank books with leather covers, pocket-pencil, metal clasp, and blank leaves, are classified as manufactures of leather, metal, and paper, not otherwise provided for. (Ibid., 554.)

Tracts and pamphlets consigned to one for free distribution in his travels as an evangelist, are dutiable. (May 23, 1864. F. G. B)

Books sent out of the United States to be bound, are liable to duty on their full value on their return. (May 19, 1870, R. H. Jr. Syn. Series, 666.)

This does not include boxes manufactured of either of the woods specified in 232. (Tr. Reg., p. 558.)

404. Brushes of all kinds, thirty per centum ad valorem. (1220.)

405. Bulbs and bulbous roots, not medicinal, and not specially enumerated or provided for in this act, twenty per centum ad valorem. (1221.)

406. Burrstones,* manufactured or bound up into millstones, twenty per centum ad valorem. (1223.)

407. Buttons and button-moulds,† not specially enumerated or provided for in this act, not including brass, gilt, or silk buttons, twenty five per centum ad valorem. (1224.)

408. Candles and tapers of all kinds, twenty per centum ad valorem. (1227.) 409. Canes and sticks for walking, finished, thirty-five per centum ad valorem; if unfinished, twenty per centum ad valorem. (1228.)

410. Card-cases, pocket-books, shell boxes, and all similar articles, of whatever material composed, and by whatever name known, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1229.)

411. Card-clothing, twenty-five cents per square foot; (1067.) when manufactured from tempered steel wire, forty-five cents per square foot. (1012.) 412. Carriages, and parts of, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1230.)

413. Chronometers, box or ship's, and parts thereof,‡ ten per centum ad valorem. (1236.)

414. Clocks, and parts of clocks, thirty per centum ad valorem. (1237.)

415. Coach and harness furniture of all kinds, saddlery,§ coach, and harness hardware, silver-plated, brass, brass-plated, or covered, common, tinned, burnished, or japanned, not specially enumerated or provided for in this act, thirtyfive per centum ad valorem. (1239)

416. Coal slack or culm,|| such as will pass through a half-inch screen, thirty cents per ton of twenty-eight bushels, eighty pounds to the bushel. (1240.)

417.

a. Coal, bituminous, and shale, seventy-five cents per ton of twentyeight bushels, eighty pounds to the bushel. (1240.)

b. A drawback of seventy-five cents per ton shall be allowed on all bituminous coal imported into the United States which is afterwards used for fuel on board of vessels propelled by steam which are engaged in the coasting trade of the United States, or in the trade with foreign countries, to be allowed and paid under such regulations as the Secretary of the Treasury shall prescribe.

418. Coke, twenty per centum ad valorem. (1243.)

419. Combs, of all kinds, thirty per centum ad valorem. (1246.)

420. Compositions of glass or paste, when not set, ten per centum ad valorem. (1248.)

421. Coral, cut, manufactured, or set, twenty-five per centum ad valorem, (1251.)

* Burrstones having a hole in the centre of each, and wrought sufficiently on one side to prepare them for the process of manufacture by grooving, etc., were held to be "wrought," but unmanufactured, requiring still to be grooved, if not to be subjected to other process of manufacture, to fit them fully for use, and to be entitled to entry free of duty under the Act of 1857 as "burrstones wrought or unwrought, but unmanufactured." (December 11, 1858, N. O.)

Burrstones manufactured or bound up into millstones, in any manner, should pay duty under this section. (February 13, 1869, N. Y.)

+ Articles imported under the name of buttons and having shanks, showing that they were to be used as buttons, were classified under "Schedule D," tariff of 1846; while others, having no shanks, but capable of use as "dress ornaments," were classified under "Schedule C," and subjected to duty according to the material of which they are composed. (July 28, September 22 and 28, and October 3, 1857, N. Y.) Wooden moulds covered with silk for dress ornaments and the same uncovered, were held not to be buttons or button-moulds, but manufactures of which silk is the component of chief value, and manufactures of wood respectively. (October 18, 1864, Boston.)

A chronometer imported from England, and loaned to an outgoing vessel for hire, reimported on the sale of the vessel, is not entitled to free entry. (November 13, 1863, D. & T., N. Y.)

Chronometer boxes, imported empty and separate from the chronometers, being no part thereof, subject to duty separately, as manufactures of rosewood or mahogany. (August 3, 1858, N. Y.)

"Polished curb chains," being a short chain, finished and ready for attachment to a bridle bit, and fit for no other use, held to be "saddlery," and not entitled to entry as "chains under No. 9 wire gauge." (December 16, 1861, Boston.)

Culm of coal embraces the screenings of bituminous as well as of anthracite coal. (Case of Odiorne t Rentoul, U. S. C. C., March 10, 1870, Boston.)

Heads cut from coral for jewelry are to be classified under this paragraph. (April 23, 1858. Boston.) The fact that coral goods are gold-mounted, and are to be used for the adornment of the person, such ornamentation not being sufficiently material to change their character, does not entitle them to be classified as jewelry. (Nov. 2, 1864. Boston.)

422. Corks, and cork bark, manufactured, twenty-five per centum ad valorem. (1252.)

423. Crayons of all kinds, twenty per centum ad valorem. (1255.)

424. Dice, draughts, chess-men, chess-balls, and billiard and bagatelle balls, of ivory or bone, fifty per centum ad valorem. (1314.)

425. Dolls and toys, thirty-five per centum ad valorem. (1260, 1439.)

426. Emery grains and emery manufactured, ground, pulverized, or refined, one cent per pound. (1265.)

427. Epaulets, galloons, laces, knots, stars, tassels, and wings, of gold, silver, or other metal, twenty-five per centum ad valorem. (1267.)

428. Fans of all kinds,† except common palm leaf fans, of whatever material composed, thirty-five per centum ad valorem. (1270.)

429.

a. Feathers of all kinds, crude or not dressed, colored or manufactured, twenty-five per centum ad valorem; (1271.)

b. When dressed, colored, or manufactured, including dressed and finished birds, for milinery ornaments, and artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, for millinery use, not specially enumerated or provided for in this act, fifty per centum ad valorem. (1271.)

430. Finishing powder, twenty per centum ad valorem. (1276 )

431. Fire-crackers of all kinds, one hundred per centum ad valorem. (1277.) 432. Floor-matting and floor mats, exclusively of vegetable substances, twenty per centum ad valorem. (1331.)

433. Friction or lucifer matches of all descriptions, thirty-five per centum ad valorem. (1147.)

434. Fulminates, fulminating powders, and all like articles, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1282.) 435. Fur, articles made of, and not specially enumerated or provided for in this act, thirty per centum ad valorem. (1283)

436. Gloves, kid or leather, of all descriptions, wholly or partially manufactured, fifty per centum ad valorem. (1287.)

437. Grease, all not specially enumeratad or provided for in this act, ten per centum ad valorem. (1290.)

438. Grindstones, finished or unfinished, one dollar and seventy-five cents per ton. (1291.)

439. Gunpowder, and all explosive substances used for mining, blasting, artillery, or sporting purposes, when valued at twenty cents or less per pound, six cents per pound; valued above twenty cents per pound, ten cents per pound. (1293.)

440. Gun-wads, of all descriptions, thirty-five per centum ad valorem. (1424.) 441. Gutta-percha, manufactured, and all articles of, not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1294.)

442. Hair, human, bracelets, braids, chains, rings, curls, and ringlets, composed of hair, or of which hair is the component material of chief value, thirtyfive per centum ad valorem. (1295.)

443. Curled hair, except of hogs, used for beds or mattresses, twenty-five per centum ad valorem. (1295.)

444. Human hair, raw, uncleaned and not drawn, twenty per centum ad valorem. If clean or drawn. but not manufactured,§ thirty per centum ad valorem; when manufactured, thirty-five per centum ad valorem. (1295.)

445. Hair cloth, known as "crinoline cloth," and all other manufactures of

The cost of baskets containing imported corks is properly charged under the ninth section of the act of July 28, 1866 (712, Vol. I.), in the dutiable value of the corks. (October, 5, 1870, San Fran.) Certain fans, furs, jewelry, combs, brushes, etc., in miniature, known in commerce collectively as "dolls' wardrobe," held to be properly classified as toys. (Feb. 4, 1870, N. Y.) Grease rendered from hogs which died in Canada while in transit from Chicago to Boston, and sent back to Chicago, was admitted free of duty. (June. 29, 1866, Chicago.)

Hair styled by the importers" cheveux bruts," but returned by the appraisers as human hair, cleansed, dyed, and fully prepared and ready for braiding, curling, etc., was classified as "human hair cleansed or prepared for use.' (July 27, 1860, New Orleans.)

hair not specially enumerated or provided for in this act, thirty per centum að valorem. (1296.)

446. Hair cloth,* known as "hair seating," thirty cents per square yard. (1296.)

447. Hair pencils, thirty per centum ad valorem. (1297.)

448. Hats, and so forth, materials for: Braids, plaits, flats, laces, trimmings, tissues, willow sheets and squares, used for making or ornamenting hats, bonnets, and hoods, composed of straw, chip, grass, palm leaf, willow, hair, whalebone, or any other substance or material, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1300.)

449. Hat bodies of cotton, thirty-five per centum ad valorem. (1299.)

450. Hatters' furs, not on the skin, and dressed furs on the skin, twenty per centum ad valorem. (1301.)

451. Hatters' plush, composed of silk or of silk and cotton, twenty-five per centum ad valorem. (1302.)

452. Hemp seed and rape seed, and other oil seeds of like character, other than linseed or flaxseed, one quarter of one cent per pound. (1303.)

453. India-rubber fabrics, composed wholly or in part of India rubber, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1307-8.)

454. Articles composed of India rubber, not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1309.)

455. India-rubber boots and shoes, twenty-five per centum ad valorem. (1310.)

456. Inks of all kinds and ink powders, thirty per centum ad valorem. (1311.)

457. Japanned ware of all kinds, not specially enumerated or provided for in this act, forty per centum ad valorem. (1315.)

458. Jet, manufactures and imitations of, twenty-five per centum ad valorem. (1317.)

459. Jewelry of all kinds,§ twenty-five per centum ad valorem. (1396.) 460. Leather, bend or belting leather, and Spanish or other sole leather, and leather not specially enumerated or provided for in this act, fifteen per centum ad valorem. (1319.)

461. Calfskins, tanned, or tanned and dressed, and dressed upper leather of all other kinds, and skins dressed and finished, of all kinds, not specially enumerated or provided for in this act, and skins of morocco, finished, twenty per centum ad valorem. (1319.)

462. Skins for morocco, tanned, but unfinished, ten per centum ad valorem. (1319.)

463. All manufactures and articles of leather, or of which leather shall be a component part, not specially enumerated or provided for in this act, thirty per centum ad valorem. (1319.)

464. Lime, ten per centum ad valorem. (1325.)

Selvedge is part of the fabric, and to be included in the measurement of the width. (S. S., 1877.)

+ This embraces squirrels' tails, dyed or dressed, or which, although not dyed, have undergone a process beyond the raw or natural condition, which has cleansed, softened, prepared, or dressed them, so that they have been brought to a state fit and ready, without any further preparation, to be used as imported. (June 8, 1867, G. K.) Also dressed black lambskins. (August 5, 1870, N. Y.)

Certain bracelets of jet, gold mounted or ornamented, held to be properly classified as manufactures of jet, and not entitled to entry as jewelry. (December 3, 1863, N. Y.)

"The cameo' is manufactured of a material composed of various colored layers, and so carved in relief as to exhibit different colors in the several parts or elevations of the work The 'cameo' generally known as such in commerce and the arts is manufactured either of stone or shell, but always exhibiting those qualities of relief and colors. Imitation cameos do not include heads with more or less ornament cut from coral and designed for breast pins. The articles designated imitations of cameos,' as known in the trade, are believed to be usually formed out of porcelain, or some other plastic material, by moulding or pressure." (April 23, 1858, Boston.)

Studs, bracelets, and watch chains of gold, and watch chains of silver, held to be jewelry, under the es tablished and accepted commercial meaning of the term, viz.: "personal ornaments in gold, silver, and precious stones," and previous decisions modified. (November 20, 1869, San Francisco,)

Mosaics encased in German silver, ready for use, with but the slight addition of a pin or hook to convert them either into breastpins or earrings without further setting, were held to be "set ;" and the plain mode of setting did not remove them from this classification. (January 26, 1861, N. Y.)

As to cameos and mosaics in frames or settings other than metal, see note to paragraph 367.

465. Garden seeds, except seed of the sugar beet, twenty per centum ad va lorem. (1388.)

466. Linseed or flaxseed,* twenty cents per bushel of fifty-six pounds; but no drawback shall be allowed on oil cake made from imported seed. (1326.)

a. Marblet of all kinds, in block, rough or squared, sixty-five cents per cubic foot; (1329.) 467. b. Veined marble, sawed, dressed, or otherwise, including marble slabs and marble paving-tiles, one dollar and ten cents per cubic foot. (1329.)

468. All manufactures of marble not specially enumerated or provided for in this act, fifty per centum ad valorem. (1329.)

469. Musical instruments of all kinds,§ twenty-five per centum ad valorem.|| (1339.)

470.

a Faintings, in oil or water colors, and statuary** not otherwise provided for, thirty per centum ad valorem. (1349.)

16

b. But the term statuary," as used in the laws now in force imposing duties on foreign importations, shall be understood to include professional productions of a statuary or of a sculptor only. (1349.) 471. Osier, or willow, prepared for basket-makers' use, twenty-five per centum ad valorem. (1348.)

472. Papier-maché, manufactures, articles, and wares of, thirty per centum ad valorem. (1372.)

473.

a. Pencils of wood filled with lead or other material and pencils of lead, fifty cents per gross and thirty per centum ad valorem; (1378.) b. Pencil leads, not in wood, ten per centum ad valorem (1379.) 474. Percussion caps, forty per centum ad valorem. (1382.)

475. Philosophical apparatus and instruments, thirty-five per centum ad valorem. (1383.)

476

a. Pipes,tt pipe-bowls, and all smokers' articles whatsoever, not specially enumerated or provided for in this act, seventy per centum ad valorem; (1385-6.)

b All common pipes of clay, thirty-five per centum ad valorem. (1386.) 477. Plaster of Paris, when ground or calcined, twenty per centum ad valorem. (1389.)

478. Playing cards, one hundred per centum ad valorem. (1392.)

479. Polishing powders of every description, by whatever name known, in

* Grain bags, imported from Canada, filled with flaxseed, reported by appraisers as a not unusual covering, are not liable to duty as bags. (April 10, 1868, Boston.)

In measuring marble in blocks to ascertain dutiable quantity, an allowance may be made for the rough outsides, in accordance with the mercantile usage of the port, not to exceed, however, one inch on each end and three-quarters of an inch on each of the four sides. (November 16, 1870, Balt. Syn. Ser., 7 6.)

Certain marble griffins, found to be parts of mantels, were held to be properly classified as "manufac tures of marble" under this clause. (March 1, 1870, Philadelphia.)

Parts of musical instruments, or articles appertaining thereto, and which cannot be used for any other purpose, such as bows, tail-pieces, bridges, pegs or screws, for violins, or mouth-pieces or keys for wind instruments, and all other articles or parts necessary to render the instrument complete and fit for use, (provided they are not otherwise specified in the tariff, come within this provision, although the date of importation of such articles, or parts, may be distinct from that of the body or frame of the instrument, (Tr. Reg., p. 576)

A bird musical box, being in reality a gold snuff box with musical attachment, held not to belong to the class of musical instruments provided for in schedule E of the tariff act of 1857; but to "manufactures not otherwise provided for of brass, copper, gold," etc. (May 18, 1859, N. Y. See also note to 231, Vol. I.) Portraits "done in silk" are not to be considered paintings. (Tr. Reg., p. 581.)

Geneva enamelled paintings not to be classified with paintings under this paragraph. (March 3, 1878, N. Y.)

Nor small porcelain slates artistically painted for personal ornaments. (March 23, 1870, N. Y.) **Statuary, the work of foreign artists, when imported for the use of individuals, is dutiable. (Oct. 22, 1861, N. Y.)

Tablets handsomely carved in basso relievo on one side, like tombstones, are not statuary, but manufactures of marble. (June 28, 1859, N. Y. See also June 29, 1859, N. Y., as to marble tablets.)

Vases adorned with figures, constituting their chief value, cannot be considered statuary. (Tr. Reg. 1857, p. 589.)

Nor are pedestals which are neither surmounted nor accompanied by statue or figure. (Dec. 15, 1869, N. Y.)

But see also (S. S. 693, 944, and 2264.)

"White clay pipes with India-rubber bands at the tip, and colored clay pipes, are not the articles known and commercially recognized as 'common' or 'white clay' pipes; but are provided for in the clause, 'on meerschaum, wood, porcelain, lava, and all other tobacco-smoking pipes,' etc." (October 19, 1864, N. Y.)