* A vacht belonging to the Royal Yachting Club of Great Britain, brought to the U. S., on the deck of a vessel, for racing purposes, was not regarded as goods, wares, and merchandise, and therefore not held to be dutiable. Being retained in the U.S, duties accrued subsequently, (S. S., 4960.)

DRAWBACK RATES.*

ALPHABETICAL LIST OF, ESTABLISHED UNDER THE AUTHORITY OF SECTIONS 3019, 3020, AND 3026 OF THE REVISED STATUTES, AND THE ACTS OF FEBRUARY 8 AND MARCH 3, 1875. (See ante, Pt. I, 1978 to 1982, also 2192 and 2206.)

AXES, made from iron and steel by the process of splitting the steel and inserting the iron, 1 cents per pound. AXES and HATCHETS, made by the process of splitting the iron and inserting the steel, same as duty paid. Allow for a quantity of iron equal to the net weight of the exported articles, and a quantity of steel equal to %% of such net weight. BAGS, from jute and burlap cloth, same as duty paid. Exported quantity determined by

measurement.

BAND and BAR IRON, (see IRON.)

66

BAYONETS, made for Colt's patent fire-arm, 7 cents each; made for the Winchester fire-arm, 1 cents each; made by E. Remington & Sons, from steel made from imported iron paying ad valorem duty, 2 cents each; and from iron paying a duty of one cent per pound, 17 cents each. BLACKING BOXES, from tin plates, same as duty paid. The exported quantity determined by adding to the outside measurement of the box one-fourth of such product.

BOLTS, NUTS, and Pivors, from iron, same as duty paid.

BULLETS, leaden, and SHOT, same as duty paid.
CANS, from tin plates, same as duty paid. The exported quantity determined by measuring the
"blanks" before soldering, or by adding one-twentieth to the product of the outside
measurement of the completed cans, excepting one-pound cans, for which add 15 per
cent. to the outside measurement.. CANS, from tin plates, completed, with the excep-
tion of soldering (blanks), same as duty paid. The exported quantity determined by
a United States weigher.

CARTRIDGES, same as on bullets and gunpowder exported separately.
CASTOR OIL, product of castor seed, 25 cents per gallon.

CASTOR POMACE, product of castor seed, 11 cents per 100 pounds.

CHAINS, from bar iron, same as duty paid. Add 4 per cent. to exported quantity to cover wastage in manufacture.

COPPER, from ore, same as duty paid. COPPER, from block or blister copper, same as duty paid. COPE TUBES, from tin plates, same as duty paid. The exported quantity determined by allowing for each tube a square equal in length to the height of the tube, and in width, to its largest circumference.

CORDAGE, from Manilla hemp, 1 cents per pound; from jute hemp, cent per pound; of Sisal grass, cent per pound; from, New Zealand flax, cent per pound; tarred Russia, †† cent per pound.

DRESSED SKINS, from raw, same as duty paid.

FISH PLATES, from iron, same as duty paid. Add 12 per cent. to exported weight to cover wastage in manufacture.

FLOUR, from wheat which paid a duty of 20 cents per bushel, 75 cents per barrel.

GLAZIERS' POINTS, product of sheet zinc, same as duty paid.

60

GUNPOWDER, from saltpetre which paid a duty of 2 cents per pound: American Sporting 1 cents per pound; U. S. Government, 1 cents per pound; Shipping and Mining, 1 cents per pound.

GUNPOWDER, from saltpetre which paid a duty of 1 cent per pound: American Sporting,
cent per pound; U. S. Government, cent per pound; Shipping and Mining, cent
per pound.
GUNS, Gatling: 42 calibre and 10 barrels, $7.03 each gun; 42 calibre and 6 barrels, $5.00 each
gun; calibre and 10 barrels, $9.00 each gun; 1 inch calibre and 10 barrels, $11.73
each gun.
GUN-SYSTEMS, made for Colt's patent fire-arms, 14 cents each.
GUN-SYSTEMS, made by E. Remington & Sons, from iron and steel: For the iron, 5 cents
each; for the steel, when imported as such, 34 cents each; for the steel, made from
imported iron, 1 cents each.

GUN-SYSTEMS, made for the Peabody fire-arm, 72
GUN TRIMMINGS, made for Colt's patent fire-arm, 6
GUN TRIMMINGS, made by E. Remington & Sons

42

cents each.

cents each arm.

For the iron, 15 cents each gun; for the steel, when imported as such, cent each gun; for the steel, made from imported iron,

cent each gun.

GUN TRIMMINGS, made for the Peabody fire-arm, 1 cents each arm.

GUN TRIMMINGS and SYSTEMS, for the Winchester fire-arm, 84 cents each arm.

* See Circular at the end of this list.

GUN TRIMMINGS and SYSTEMS, made for the Martini Henry rifle, same as duty paid. The quantity of material used in the manufacture shall be determined by allowing for each receiver, 3 pounds steel; for each block, 1 pound iron; for each guard, 1 pound iron; for each lever, pound iron; for each set of bands, pound iron; for each light base, pound iron; for each butt plate,pound iron; for each bayonet, 1 pounds iron. HANDLES and NOZZLES, made from sheet zinc and attached to tin cans (when tagger's tin is also used in making such nozzles), 27 cents per 100 cans; when tagger's tin is not used, 25 cents per 100 cans.

HANDLES, made from sheet zinc, and attached to tin cans, without above-described nozzles, 16 cents per 100 cans.

HATCHETS, (see AXES and HATCHETS.)

HOOP IRON and HORSESHOE IRON, (see IRON.)

HUNGARIAN NAILS, same as tacks.

IRON, band, bar, horseshoe, hoop, railroad, rod, scroll. Wholly from imported scrap iron, same as duty paid. To cover wastage in manufacture, add 25 per cent. to exported weight when exclusively old scrap iron was used, and 12 per cent. only if part of the materia! was new scrap iron.

LANTERNS, from tin plates, same as duty paid. Quantity determined by the measurement of the pieces composing such lanterns before they are put together.

LEAD PIPE, same as duty paid.

LEATHER, sole, from hides, same as duty paid.

LINSEED OIL, 6 cents per gallon.

LOCOMOTIVE TIES, from imported steel, same as duty paid. Add 2 per cent. to exported weight to cover wastage in manufacture.

NAILS, cut, from sheet and plate iron, 14 cents per pound; horseshoe, from slit iron rods, same as duty paid; Hungarian, same as tacks; cut, from scrap iron, same as duty paid. To cover wastage in manufacture, add 25 per cent. to exported weight when exclusively old scrap iron was used, and 12 per cent. only if part of the material was new scrap iron. NAIL RODS, rolled from iron, same as duty paid. Add 9 per cent. to the exported weight to cover wastage in manufacture; slit, from iron, same as duty paid. Add 3 per cent. to exported weight to cover wastage.

NEW ENGLAND RUM, (see RUM.)

NOZZLES, made from tin plates, same as duty paid; flat screw tops, from sheet zinc, attached to tin cans, 9 cents per 100 cans.

PIVOTS, (see BOLTS.)

POMACE, (see CASTOR.)

RAILROAD IRON, (see IRON.)

RICE, cleaned from paddy rice, 13 cents per lb.; cleaned from rough rice, 2 cents per lb.
RIFLES, (see GUN SYSTEMS and TRIMMINGS.)

RIFLE BARRELS, from bar steel and from barrel moulds, same as duty paid.

ROBE PLATES, from goat skins, same as duty paid. The number of skins used determined by inspection of the exported plates.

ROD IRON, (see IRON.)

RUM, New England, 6

cents per gallon.

SALT, fine, 8 cents per 100 pounds.

95

SALTPETRE, refined from crude, cent per pound.

SCREWS, wood, (see WOOD SCREWS.)

SCROLL IRON, (see IRON.)

SCYTHES, manufactured by Hubbart, Blake & Co., of West Waterville, Maine: Light grass, 45 cents per dozen; heavy St. John, 65 cents per dozen; grain, 83§ cents per dozen.

SHANKS, from steel, same as duty paid.

SHEET LEAD, from pig lead, same as duty paid.

SHOOKS, from staves, same as duty paid.

SHOT, (see BULLETS.)

SHOVELS and SPADES, chiefly of steel, 80 cts. per doz.; chiefly of iron, 50 cts. per doz.
SKINS, dressed, (see DRESSED SKINS.)

SOLDER, used in making tin cans, 16 cents per 100 cans of 5 gallons capacity, and in proportion

for cans of less capacity.

SOLE LEATHER, (see LEATHER.)

SUGAR, refined from raw sugar: Loaf, cut-loaf, crushed, granulated, and powdered, dried, 3 cents per pound; white coffee sugar, undried, and above No. 20, Dutch standard i color, 2 cents per pound; all grades of coffee sugar, No. 20, Dutch standard, and below in color, 2 cents per pound.

Size of the wire by the wire gauge.

SUGAR, refined from melado, on which a duty was paid of 14 cents per pound, and 25 per cent. in addition thereto, same as sugar refined from raw sugar; refined from molasses, 11⁄2 cents per pound. SYRUP, from sugar, 61 cents per gallon; from melado, on which a duty was paid of 14 cents per pound, and 25 per cent. in addition thereto, 5 cents per gallon; from molasses, 5 cents per gallon.

TACKS, from bar iron, same as duty paid. Add 14 ver cent. to exported quantity to cover wastage in manufacture.

TIN CANS, (see CANS.)

WIRE, telegraph, from iron rods, same as duty paid; from steel, for bridges, same as duty paid. WIRE, finer than telegraph wire, from iron bars and rods, same as duty paid. To cover wastagein manufacture, add to export weight the following percentage:

Sizes designated by fractional numbers to be treated as those designated by the next smaller integral numbers.

WIRE, manufactured by the American Screw Company of Providence, R. I., same as duty paid WOOD SCREWS, from iron, same as duty paid. Add 50 per cent. to exported weight to cover wastage in manufacture.

In those cases where a discriminating duty has been paid under the provisions of Section 2501 of the Revised Statutes, the drawback allowed shall bear the same relation to that duty as the usual allowance bears to the ordinary duty. All of the foregoing, except the drawback on refined sugars, shall be subject to the usual 10 per cent. retention.

The drawback on refined sugars shall be subject to a retention of 1 per cent., as required by Section 3, of the Act of March 3, 1875.

On the exportation of sirup resulting from the refining of imported molasses, upon which the duty of four cents per gallon, prescribed by the tariff of March 3, 1883, has been paid, a drawback will be allowed at the rate of three and two-tenths (3) cents per gallon, less the legal retention of ten per centum. (S. S., 5750.)

Such of the rates of drawback prescribed under the old tariff as are specific, and relate to articles manufactured from materials upon which the duty is changed by the new tariff, are hereby revoked. Exportations of articles which were subject to rates of the above description will, therefore, be reported to the Department in accordance with the provisions of Article 828 of the General Regulations for the establishment of new rates. (Treasury Circular, July 7, 1883.)