ing; that is, of the two hundred and ninety-three and a half millions realized from the sale of two hundred and sixty-two and one third million bonds sold, in the last analysis over two hundred millions has been used to pay current expenditures in excess of revenue.

"4. This chronic deficiency of revenue and the use of the borrowed reserve, or (what is the same thing) of the United States demand notes, redeemed with gold obtained by borrowing, has promoted distrust, intensified and prolonged the run on the Treasury, and weakened business confidence.

"5. This deficiency of revenue has nearly all arisen from the falling off of revenue from duties on imports (and not from a decline of revenue from internal taxes) since the results of the national election in November, 1892, first forecasting and subsequently partially accomplishing a revolutionary change of tariff policy, began to arrest industries. In the fiscal year beginning July 1, 1892, the revenue derived from the duties on imports was two hundred and three millions, an increase of twenty-six millions over the previous year, and up to November, 1892, it was the confident expectation of the then Secretary of the Treasury that the revenue in the succeeding fiscal year would reach two hundred and twenty millions; but this expectation was blasted when anticipated tariff legislation that would largely reduce duties began to defer importations and subsequently to disorganize industries.

"The revenue derived from duties on imports and also from internal-revenue taxes for each fiscal year, beginning with 1892, was as follows:

"In the light of this course of events, and in the face of the chronic deficiency requiring immediate relief, the Committee on Ways and Means have reported the pending bill to revise the tariff for the ends indicated by the title, to wit, to provide additional revenue to carry on the Government, and at the same time, in adjusting the duties to secure this revenue, to encourage the industries of the United States.

"In this revision the committee have endeavored to discard mere theories, and have addressed themselves to the framing of a practical remedy, at least in part, for the ills which have for so many months overshadowed the country.

"It is a condition and not a theory which confronts us. Our problem is to provide adequate revenue from duties on imports to carry on the Government, and in imposing duties to secure this result to so adjust them as to secure to our own people the production and manufacture of such articles as we can produce or make for ourselves without natural disadvantage, and thus provide more abundant opportunities for our labor. For rest assured that no economic policy will prove a success unless it shall in some manner contribute to opening up employment to the masses of our people at good wages. When this shall be accomplished, and thus the purchasing power of the masses is restored, then, and not until then, will prices cease to feel the depressing effect of underconsumption, and the prosperity of our people rise to the standard of 1892.

"The great secret of the prosperity of the United States up to 1893, especially after the resumption of specie payments in 1879, was the fact that our people were all at work at good wages, and thus had large

purchasing power. It was this large consuming and purchasing power that made our markets the best in the world, that maintained prices at fair rates— in short, that made this country the admiration and envy of the world.

When, by first the anticipated and then partially realized overthrow of protection, industries were arrested, machinery stopped, wages reduced, and employees discharged, through the transfer of the producing and making of part of what we had previously made to other lands, then the purchas ing power of the masses was diminished and the demand for products decreased, and this gorged the markets, abnormally lowered prices, and prostrated industries and business.

"Mr. Chairman, the past four years have been enlightening, especially to candid investigators of economic problems. We have been attending a kindergarten on a gigantic scale. The tuition has come high, but no people ever learned so much in so brief a time. Hereafter theories, preached in however captivating language, will have to give way to the teachings of experience."

The plea against the necessity for legislation on the ground that the existing tariff would produce sufficient income was put by Mr. Wheeler, of Alabama, as follows:

Mr. Chairman, from the day of the election of President McKinley up to March 4, the Republican press announced that Congress would be convened immediately upon the inauguration of the newly elected Republican President, the reason being assigned that the deficiency of revenue made it imperatively necessary.

66

On March 6, the proclamation for the extraor dinary session was issued. The message of the President, which was received the day we convened. was devoted exclusively to an argument which endeavored to prove that the condition of the finances were such that prompt measures to increase the revenue were imperative. The message told us that the expenditures of the Government had exceeded the receipts during the last three years as follows:

"This proves that had the income tax, which would have yielded $40,000,000 annually, not been nullified by the Supreme Court of the United States, the receipts would have far exceeded the expenditures, which fully vindicates the Wilson bill as a revenue measure. It also shows that, notwithstanding the loss of the income tax, the deficit had been constantly decreasing-last year the deficiency being only $25,203,245.70.

"The message of the President fails to mention the important fact that on the day of his inauguration there was $212,725,207.74 in the Treasury available for the payment of Government expenditures. This proves that there was no possibility of this fund being exhausted or even seriously reduced until we could in the most orderly way pass revenue measures at the regular session if, indeed, at that time it became apparent that there was a necessity for additional revenue. In that event the large Republican majority in this House could enact some law which would give the necessary revenue without disturbing the general tariff laws of our country. Or if the necessity had been apparent, as contended as early as last November, a bill of that character could have been easily passed during the last session of Congress. The fact that nothing of this character was attempted during the Congress just closed (the last session of the Fiftyfourth Congress) shows very conclusively that other results were sought than to raise revenue.

"This apprehension is strengthened from the fact that for the first time in the history of our Government there is presented to the House of Representatives a revenue bill which confesses in its title that the purpose of the bill is to protect American industries. Even the framers of the famous McKinley bill, which was so severely condemned by the country, did not have the effrontery to incorporate any such expressions in the title of that bill.

"To further show that the condition of the revenue did not make this extraordinary session necessary, I will state that since March 4 the receipts of the Government, so far from being less than expenditures, have very far exceeded them, the excess of receipts over expenditures being as follows: March 6.. March 8.. March 12.

March 13.. March 15. March 16.

$288,686.78 March 17. 26,893.00 March 18.. March 19..

427,363.49

$227,127.24

960,340.31 98,671.01 74.029.48

303,015.31

293.674.65 March 20.. 919.755.50 March 22. 2,383,886.87 "And the report of the Secretary of the Treasury tells us that the amount of money in the Treasury this morning available to pay expenditures is $218,050,908.78. And yet with these facts staring them in the face, the distinguished chairman of the Committee on Ways and Means, who has just closed his speech, opened the debate in these words:

"Congress has been convened in extraordinary session by the President for the purpose of providing adequate revenue for carrying on the Government.'

"But the most astounding feature in all this is yet to be told. The speech of the distinguished chairman of the Ways and Means Committee and the message of President McKinley both insist upon the immediate passage of what is practically the old McKinley bill, for the purpose, as they say, of preuenting deficiencies in the revenue, when the fact is staring them in the face that the deficiencies under which we have suffered are due to the very legislation which is insisted upon by them as well as all the Republican members of this House, and when the further fact also stares them in the face that at this time the Wilson bill which they seek to repeal is yielding revenue far in excess of expenditure."

On March 31 the Dingley bill passed the House by the following vote:

YEAS-Acheson, Adams, Alexander, Arnold, Babcock, Baker of Maryland, Barber, Barham, Barney, Barrows, Bartholdt, Beach, Belden, Belford, Belknap, Bennett, Bingham, Bishop, Booze, Boutelle, Brewster, Broderick, Bromwell, Brosius, Broussard, Brown, Brownlow, Brumm, Bull, Burton. Butler, Cannon, Capron, Chickering, Clark of Iowa, Clarke of New Hampshire, Cochrane of New York, Codding, Colson, Connell, Connolly, Cooke, Cooper of Wisconsin, Corliss, Cousins, Crump, Crumpacker, Curtis of Iowa, Dalzell, Danford, Davenport, Davey, Davidson of Wisconsin, Davison of Kentucky, Davton, Dingley, Dolliver, Dorr, Dovener, Eddy, Ellis, Evans, Faris, Fenton, Fischer, Fletcher, Foote, Foss, Fowler of New Jersey, Gardner, Gibson, Gillet of New York, Gillett of Massachusetts, Graff, Griffin, Grosvenor, Grout, Grow, Hager, Hamilton, Harmer, Hawley, Heatwole, Hemenway, Henderson, Henry of Connecticut, Henry of Indiana, Hepburn, Hicks, Hilborn, Hill, Hitt, Hooker, Hopkins, Howard of Alabama, Howe, Howell, Hull, Hurley, Jenkins, Johnson of Indiana, Johnson of North Dakota, Joy, Kerr, Ketcham, Kirkpatrick, Kleberg, Kulp, Lacey, Landis, Linney, Littauer, Lorimer, Loud, Loudenslager, Lovering. Low, Lybrand, McCall, McCleary, McDonald, McEwan, McIntire, Mahany, Mahon, Mann, Marsh, Mercer, Mesick, Meyer of Louisiana, Miller, VOL. XXXVII.-14 A

Mills, Minor, Mitchell, Moody, Morris, Mudd, Northway, Odell, Olmsted, Otjen, Overstreet, Packer of Pennsylvania, Parker of New Jersey, Payne, Pearce of Missouri, Pearson, Perkins, Pitney, Powers, Prince, Pugh, Quigg, Ray, Reeves, Robbins, Royse, Russell, Sauerhering, Shannon, Shattuc, Shelden, Sherman, Simpkins of Massachusetts, Slayden, Smith of Illinois, S. W. Smith, William Alden Smith, Snover, Southard, Southwick, Spalding, Sperry, Sprague, Steele, Stevens of Minnesota, Stewart of New Jersey, Stewart of Wisconsin, C. W. Stone, W. A. Stone, Strode of Nebraska, Sturtevant, Sulloway, Tawney, Tayler of Ohio, Tongue, Updegraff, Van Voorhis, Wadsworth, Walker of Massachusetts, Walker of Virginia, Wanger, Ward, Warner, Weaver, Weymouth, White of Illinois, White of North Carolina, Wilber, Williams of Pennsylvania, Wilson of New York, Wright, Yost, Young of Pennsylvania, the Speaker-205.

NAYS-Adamson, Allen, Bailey, Baird, Baker of Illinois, Ball, Bankhead, Barlow, Bartlett, Benner, Benton, Berry, Bland, Bodine, Bradley, Brantley, Brenner, Brewer, Brucker, Brundidge, Burke, Campbell, Carmack, Castle, Catchings, Clardy, Clark of Missouri, Clayton, Cochran of Missouri, Cooney, Cooper of Texas, Cowherd, Cox, Davis, De Armond, De Graffenreid, De Vries, Dinsmore, Dockery, Elliott, Epes, Ermentrout, Fitzgerald, Fitzpatrick, Fleming, Fox, Gaines, Griggs, Handy, Hay, Henry of Mississippi, Henry of Texas, Hinrichsen, Holman, Howard of Georgia, Hunter, Jett, Jones of Virginia, King, Kitchin, Lamb, Lanham, Latimer, Lentz, Lester, Lewis of Georgia, Little, Livingston, Love, McAleer, McClellan, McCulloch, McDowell, McLaurin, McMillan, McRae, Maddox, Maguire, Marshall, Meekison, Miers of Indiana. Moon, Norton, Ogden, Osborne, Otey, Peters, Pierce of Tennessee, Plowman, Rhea, Richardson, Rixey, Robb, Robertson of Louisiana, Robinson of Indiana, Sayers, Settle, Simpson of Kansas, Sims, Smith of Kentucky, Sparkman, Stallings, Stephens of Texas, Stokes, Strait, Sullivan, Sulzer, Swanson, Talbert, Tate, Taylor of Alabama, Terry, Todd, Underwood, Vandiver, Vehslage, Wheeler of Alabama, Wheeler of Kentucky, Williams of Mississippi, Wilson of South Carolina, Young of Virginia, Zenor-122.

ANSWERED "PRESENT "-Bell, Botkin, Fowler of North Carolina, Greene, Gunn, Hartman, Jones of Washington, Kelley, Knowles, McCormick, Martin, Maxwell, Newlands, Ridgely, Shafroth, Shuford, Skinner, Stark, Strowd of North Carolina, Sutherland, Vincent-21.

NOT VOTING-Barrett, Cranford, Cummings, Curtis of Kansas, Knox, Milliken—6.

After a protracted discussion in the Senate and the incorporation of some 872 amendments the measure passed, July 7, by the following vote:

YEAS-Allison, Baker, Burrows, Carter, Clark, Cullom, Davis, Devoe, Elkins, Fairbanks, Foraker, Gallinger, Hale, Hanna, Hawley, Jones of Nevada, Lodge, McBride, McEnery, McMillan, Mantle, Mason, Morrill, Nelson, Penrose, Perkins, Platt of Connecticut, Platt of New York, Pritchard, Proctor, Quay, Sewell, Shoup, Spooner, Warren, Wellington, Wetmore, Wilson-38.

NAYS-Bacon, Bate, Berry, Caffery, Cannon, Chilton, Clay, Cockrell, Faulkner, Gray, Harris of Kansas, Jones of Arkansas, Kenney, Lindsay, Mallory, Martin, Mills, Mitchell, Morgan, Pasco, Pettus, Rawlins, Roach, Turner, Turpie, Vest, Walthall, White-28.

NOT VOTING-Aldrich, Allen, Butler, Chandler, Daniel, Frye, Gear, George, Gorman, Hansbrough, Harris of Tennissee, Heitfeld, Hoar, Kyle, McLaurin, Murphy, Pettigrew, Smith, Stewart, Teller, Thurston, Tillman, Wolcott-23.

The House nonconcurred on the Senate amendments and a conference committee was appointed which reported in favor of a great majority of the Senate amendments. The report was agreed to and the President approved the act July 24, 1897. The full text of the "Act to provide revenue for the Government and to encourage the industries of the United States" is as follows:

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the passage of this act unless otherwise specially provided for in this act, there shall be levied, collected, and paid upon all articles imported from foreign countries, and mentioned in the schedules herein contained, the rates of duty which are by the schedules and paragraphs respectively prescribed, namely:

SCHEDULE A.-CHEMICALS, OILS, AND PAINTS. Acids.-1. Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one thousandths, three fourths of one cent per pound; exceeding the specific gravity of one and forty-seven one thousandths, two cents per pound: boracic acid, five cents per pound; chromic acid and lactic acid, three cents per pound; citric acid, seven cents per pound; salicylic acid, ten cents per pound; sulphuric acid or oil of vitriol not specially provided for in this act, one fourth of one cent per pound; tannic acid or tannin, fifty cents per pound; gallic acid, ten cents per pound; tartaric acid, seven cents per pound; all other acids not specially provided for in this act, twenty-five per centum ad valorem.

2. All alcoholic perfumery, including cologne water and other toilet waters and toilet preparations of all kinds, containing alcohol or in the preparation of which alcohol is used, and alcoholic compounds not specially provided for in this act, sixty cents per pound and fortyfive per centum ad valorem.

3. Alkalies, alkaloids, distilled oils, essential oils, expressed oils, rendered oils, and all combinations of the foregoing, and all chemical compounds and salts not specially provided for in this act, twenty-five per centum ad valorem.

4. Alumina, hydrate of, or refined bauxite, six tenths of one cent per pound; alum, alum cake, patent alum, sulphate of alumina, and aluminous cake, and alum in crystals or ground, one half of one cent per pound.

5. Ammonia, carbonate of, one and one half cent per pound; muriate of, or sal ammoniac, three fourths of one cent per pound; sulphate of, three tenths of one cent per pound.

6. Argols or crude tartar or wine lees crude, containing not more than forty per centum of bitartrate of potash, one cent per pound; containing more than forty per centum of bitartrate of potash, one and one half cent per pound; tartars and lees crystals, or partly refined argols, containing not more than ninety per centum of bitartrate of potash, and tartrate of soda or potassa, or Rochelle salts, four cents per pound; containing more than ninety per centum of bitartrate of potash, five cents per pound; cream of tartar and patent tartar, six cents per pound.

7. Blacking of all kinds, twenty-five per centum ad valorem.

8. Bleaching powder, or chloride of lime, one fifth of one cent per pound.

9. Blue vitriol or sulphate of copper, one half of one cent per pound.

10. Bone char, suitable for use in decolorizing sugars, twenty per centum ad valorem.

11. Borax, five cents per pound; borates of lime or soda, or other borate material not otherwise provided for, containing more than thirty-six per centum of anhydrous boracic acid, four cents per pound; borates of lime or soda, or other borate material not otherwise provided for, containing not more than thirty-six per centum of anhydrous boracic acid, three cents per pound.

12. Camphor, refined, six cents per pound.

13. Chalk (not medicinal nor prepared for toilet purposes), when ground, precipitated naturally or artificially, or otherwise prepared, whether in the form of cubes, blocks, sticks or disks, or otherwise, including tailors', billiard, red, or French chalk, one cent per pound. Manufactures of chalk not specially provided for in this act, twenty-five per centum ad valorem.

14. Chloroform, twenty cents per pound.

15. Coal-tar dyes or colors, not specially provided for in this act, thirty per centum ad valorem; all other products or preparations of coal tar, not colors or dyes and not medicinal, not specially provided for in this act, twenty per centum ad valorem.

16. Cobalt, oxide of, twenty-five cents per pound. 17. Collodion and all compounds of pyroxylin, whether known as celluloid or by any other name, fifty cents per pound; rolled or in sheets, unpolished, and not made up into articles, sixty cents per pound; if in finished or partly finished articles, and articles of which collodion or chief value, sixty-five cents per pound and twenty-five any compound of pyroxylin is the component material of per centum ad valorem.

18. Coloring for brandy, wine, beer, or other liquors, fifty per centum ad valorem.

19. Copperas or sulphate of iron, one fourth of one cent per pound.

20. Drugs, such as barks, beans, berries, balsams, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums and gum resin, herbs, leaves, lichens, mosses, nuts, nutgalls, roots, stems, spices, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds, and woods used expressly for dyeing; any of the foregoing which are drugs and not edible, but which are advanced in value or condition by refining, grinding, or other process, and not specially provided for in this act, one fourth of one cent per pound, and in addition thereto ten per centum ad valo

rem.

21. Ethers: Sulphuric, forty cents per pound; spirits of nitrous ether, twenty-five cents per pound; fruit ethers, oils, or essences, two dollars per pound; ethers of all kinds not specially provided for in this act, one dollar per pound: Provided, That no article of this paragraph shall pay a less rate of duty than twenty-five per centum ad valorem.

22. Extracts and decoctions of logwood and other dyewoods, and extracts of barks, such as are commonly used for dyeing or tanning, not specially provided for in this act, seven eighths of one cent per pound; extracts of quebracho and of hemlock bark, one half of one cent per pound; extracts of sumac, and of woods other than dyewoods, not specially provided for in this act, five eighths of one cent per pound.

23. Gelatin, glue, isinglass or fish glue, and prepared fish bladders or fish sounds, valued at not above ten cents per pound, two and one half cents per pound; valued at above ten cents per pound and not above thirty-five cents per pound, twenty-five per centum ad valorem; valued above thirty-five cents per pound, fifteen cents per pound and twenty per centum ad valorem.

24. Glycerin, crude, not purified, one cent per pound; refined, three cents per pound.

25. Indigo, extracts, or pastes of, three fourths of one cent per pound; carmined, ten cents per pound. 26. Ink and ink powders, twenty-five per centum ad

valorem.

27. Iodine, resublimed, twenty cents per pound. 28. Iodoform, one dollar per pound.

29. Licorice, extracts of, in paste, rolls, or other forms, four and one half cents per pound.

30. Chicle, ten cents per pound.

31. Magnesia, carbonate of, medicinal, three cents per pound; calcined, medicinal, seven cents per pound; sulphate of, or Epsom salts, one fifth of one cent per pound.

Oils.-32. Alizarin assistant, sulpho-ricinoleic acid, and ricinoleic acid, by whatever name known, whether liquid, solid, or in paste, in the manufacture of which fifty per centum or more of castor oil is used, thirty cents per gallon; in the manufacture of which less than fifty per centum of castor oil is used, fifteen cents per gallon; all other alizarin assistant, not specially provided for in this act, thirty per centum ad valorem.

33. Castor oil, thirty-five cents per gallon. 34. Cod-liver oil, fifteen cents per gallon. 35. Cotton-seed oil, four cents per gallon of seven and one half pounds weight.

36. Croton oil, twenty cents per pound.

37. Flaxseed, linseed, and poppy-seed oil, raw, boiled, or oxidized, twenty cents per gallon of seven and one half pounds weight.

38. Fusel oil, or amylic alcohol, one fourth of one cent per pound.

39. Hemp-seed oil and rape-seed oil, ten cents per gallon. 40. Olive oil, not specially provided for in this act,

forty cents per gallon; in bottles, jars, tins, or similar packages, fifty cents per gallon.

41. Peppermint oil, fifty cents per pound. 42. Seal, herring, whale, and other fish oil, not specially provided for in this act, eight cents per gallon.

43. Opium, crude or unmanufactured, and not adulterated, containing nine per centum and over of morphia, one dollar per pound; morphia or morphine, sulphate of, and all alkaloids or salts of opium, one dollar 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 act, forty per centum ad valorem; opium containing less than nine per centum of morphia and opium prepared for smoking, six dollars per pound; but opium prepared for smoking and other preparations of opium deposited in bonded warehouses shall not be removed therefrom without payment of duties, and such duties shall not be refunded.

Paints, Colors, and Varnishes.-44. Baryta, sulphate of, or barytes, including barytes earth, unmanufactured, seventy-five cents per ton; manufactured, five dollars and twenty-five cents per ton.

45. 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, eight cents per pound.

46. Blanc-fixe, or artificial sulphate of barytes, and satin white, or artificial sulphate of lime, one half of one cent per pound.

47. Black, made from bone, ivory, or vegetable substance, by whatever name known, including bone black and lampblack, dry or ground in oil or water, twentyfive per centum ad valorem.

48. Chrome yellow, chrome green, and all other chromium colors in the manufacture of which lead and bi

chromate of potash or soda are used, in pulp, dry, or ground in or mixed with oil or water, four and one half cents per pound.

49. Ocher and ochery earths, sienna and sienna earths, and umber and umber earths, not specially provided for, when crude or not powdered, washed or pulverized, one eighth of one cent per pound; if powdered, washed, or pulverized, three eighths of one cent per pound; if ground in oil or water, one and one half cent per pound. 50. Orange mineral, three and three eighths cents per pound.

51. Red lead, two and seven-eighths cents per pound. 52. Ultramarine blue, whether dry, in pulp, or mixed with water, and wash blue containing ultramarine, three and three fourths cents per pound.

53. Varnishes, including so-called gold size or japan, thirty-five per centum ad valorem; spirit varnishes, one dollar and thirty-two cents per gallon and thirty-five per centum ad valorem.

54. Vermilion red, and other colors containing quicksilver, dry or ground in oil or water, ten cents per pound; when not containing quicksilver but made of lead or containing lead, five cents per pound.

55. White lead, white paint and pigment containing lead, dry or in pulp, or ground or mixed with oil, two and seven eighths cents per pound.

56. Whiting and Paris white, dry, one fourth of one cent per pound; ground in oil, or putty, one cent per pound. 57. Zinc, oxide of, and white paint or pigment containing ziuc, but not containing lead, dry, one cent per pound; ground in oil, one and three fourths cent per pound; sulfid of zine white, or white sulphide of zinc, one and one fourth cent per pound; chloride of zine and sulphate of zine, one cent per pound.

58. All paints, colors, pigments, lakes, crayons, smalts, and frostings, whether crude or dry or mixed, or ground with water or oil or with solutions other than oil, not otherwise specially provided for in this act, thirty per centum ad valorem; all paints, colors, and pigments, commonly known as artists' paints or colors, whether in tubes, pans, cakes, or other forms, thirty per centum ad valorem.

59. Paris green and London purple, fifteen per centum ad valorem.

60. Lead: Acetate of, white, three and one fourth cents per pound; brown, gray, or yellow, two and one fourth cents per pound; nitrate of, two and one half cents per pound; litharge, two and three fourth cents per pound.

61. Phosphorus, eighteen cents per pound. Potash.-62. Bichromate and chromate of, three cents per pound.

63. Caustic or hydrate of, refined, in sticks or rolls, one cent per pound; chlorate of, two and one half cents per pound.

64. Hydriodate, iodide, and iodate of, twenty-five cents per pound.

65. Nitrate of, or saltpeter, refined, one half cent per pound.

66. Prussiate of, red, eight cents per pound; yellow, four cents per pound; cyanide of potassium, twelve and one half per centum ad valorem.

Preparations.-67. Medicinal preparations containing alcohol, or in the preparation of which alcohol is used, not specially provided for in this act, fifty-five cents per pound, but in no case shall the same pay less than twenty-five per centum ad valorem.

68. Medicinal preparations not containing alcohol or in the preparation of which alcohol is not used, not spe cially provided for in this act, twenty-five per centum ad valorem; calomel and other mercurial medicinal preparations, thirty-five per centum ad valorem. 69. Plasters, healing or curative, of all kinds, and court-plaster, thirty-five per centum ad valorem. 70. Preparations used as applications to the hair, mouth, teeth, or skin, such as cosmetics, dentifrices, pastes, pomades, powders, and other toilet articles, and articles of perfumery, whether in sachets or otherwise, not containing alcohol or in the manufacture of which alcohol is not used, and not specially provided for in this act, fifty per centum ad valorem.

71. Santonin, and all salts thereof containing eighty per centum or over of santonin, one dollar per pound.

Soap.-72. Castile soap, one and one fourth cent per pound; fancy, perfumed, and all descriptions of toilet soap, including so-called medicinal or medicated soaps, fifteen cents per pound; all other soaps not specially provided for in this act, twenty per centum ad valorem.

Soda.-73. Bicarbonate of soda, or supercarbonate of soda, or saleratus, and other alkalies containing fifty per centum or more of bicarbonate of soda, three fourths of one cent per pound.

74. Bichromate and chromate of soda, two cents per pound.

75. Crystal carbonate of soda, or concentrated soda crystals, or monohydrate, or sesquicarbonate of soda, three tenths of one cent per pound; chlorate of soda, two cents per pound.

76. Hydrate of, or caustic soda, three fourths of one cent per pound; nitrite of soda, two and one half cents per pound; hyposulphite and sulphide of soda, one half of one cent per pound.

77. Sal soda, or soda crystals, not concentrated, two tenths of one cent per pound.

78. Soda ash, three eighths of one cent per pound; arseniate of soda, one and one fourth cent per pound. 79. Silicate of soda, or other alkaline silicate, one half of one cent per pound.

80. Sulphate of soda, or salt cake, or niter cake, one dollar and twenty-five cents per ton.

81. Sea moss, ten per centum ad valorem.

82. Sponges, twenty per centum ad valorem; manufactures of sponges, or of which sponge is the component material of chief value, not specially provided for in this act, forty per centum ad valorem.

83. Strychnia, or strychnine, and all salts thereof, thirty cents per ounce.

84. Sulphur, refined or sublimed, or flowers of, eight dollars per ton.

85. Sumac, ground, three tenths of one cent per pound. 86. Vanillin, eighty cents per ounce. SCHEDULE B.-EARTHS, EARTHENWARE, AND GLASSWARE.

Brick and Tile.-87. Fire brick, weighing not more than ten pounds each, not glazed, enameled, ornamented, or decorated in any manner, one dollar and twenty-five cents per ton; glazed, enameled, ornamented, or decorated, forty-five per centum ad valorem; brick, other than fire brick, not glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, twenty-five per centum ad valorem; if glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, fortyfive per centum ad valorem.

88. Tiles, plain unglazed, one color, exceeding two square inches in size, four cents per square foot; glazed, encaustic, ceramic, mosaic, vitrified, semivitrified, flint, spar, embossed, enameled, ornamental, hand painted, gold decorated, and all other earthenware tiles, valued at not exceeding forty cents per square foot, eight cents per

lorem.

square foot; exceeding forty cents per square foot, ten cents per square foot and twenty-five per centum ad vaCement, Lime, and Plaster.-89. Roman, Portland, and other hydraulic cement, in barrels, sacks, or other packages, eight cents per one hundred pounds, including weight of barrel or package; in bulk, seven cents per one hundred pounds; other cement, twenty per centum ad valorem.

90. Lime, five cents per one hundred pounds, including weight of barrel or package.

91. Plaster rock or gypsum, crude, fifty cents per ton; if ground or calcined, two dollars and twenty-five cents per ton pearl hardening for papermakers' use, twenty per centum ad valorem.

92. Pumice stone, wholly or partially manufactured, six dollars per ton; unmanufactured, fifteen per centum ad valorem.

Clays or Earths.-93. Clays or earths, unwrought or unmanufactured, not specially provided for in this act, one dollar per ton; wrought or manufactured, not specially provided for in this act, two dollars per ton; china clay or kaolin, two dollars and fifty cents per ton; limestone rock asphalt containing not more than fifteen per centum of bitumen, fifty cents per ton; asphaltum and bitumen, not specially provided for in this act, crude, if not dried, or otherwise advanced in any manner, one dollar and fifty cents per ton; if dried or otherwise advanced in any manner, three dollars per ton; bauxite, or beauxite, crude, not refined or otherwise advanced in condition from its natural state, one dollar per ton; fullers' earth, unwrought and unmanufactured, one dollar and fifty cents per ton; wrought or manufactured, three dollars per ton.

Earthenware and China.-94. Common yellow-brown, or gray earthenware, plain, embossed, or salt-glazed common stoneware, and crucibles, all the foregoing not decorated in any manner, twenty-five per centum ad valorem; Rockingham earthenware not decorated, forty per centum ad valorem.

95. China, porcelain, parian, bisque, earthen, stone, and crockery ware, including clock cases with or without movements, plaques, ornaments, toys, toy tea sets, charms, vases and statuettes, painted, tinted, stained, enaineled, printed, gilded, or otherwise decorated or ornamented in any manner, sixty per centum ad valorem; if plain white and without superadded ornamentation of any kind, fiftyfive per centum ad valorem.

96. All other china, porcelain, parian, bisque, earthen, stone, and crockery ware, and manufactures thereof, or of which the same is the component material of chief value, by whatever name known, not specially provided for in this act, if painted, tinted, stained, enameled, printed, gilded, or otherwise decorated or ornamented in any manner, sixty per centum ad valorem; if not ornamented or decorated, fifty-five per centum ad valorem.

97. Articles and wares composed wholly or in chief value of earthy or mineral substances, or carbon, not specially provided for in this act, if not decorated in any manner, thirty-five per centum ad valorem; if decorated, forty-five per centum ad valorem.

98. Gas retorts, three dollars each; lava tips for burners, ten cents per gross and fifteen per centum ad valorem; carbons for electric lighting, ninety cents per hundred; filter tubes, forty-five per centum ad valorem; porous carbon pots for electric batteries, without metallic connections, twenty per centum ad valorem,

Glass and Glassware.-99. Plain green or colored, molded or pressed, and flint, lime, or lead glass bottles, vials, jars, and covered or uncovered demijohns and carboys, any of the foregoing, filled or unfilled, not otherwise specially provided for, 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 appliable to their contents) shall pay duty as follows: If holding more than one pint, one cent per pound; if holding not more than one pint and not less than one fourth of a pint, one and one half cent per pound; if holding less than one fourth of a pint, fifty cents per gross: Provided, That none of the above articles shall pay a less rate of duty than forty per centum ad valorem."

100. Glass bottles, decanters, or other vessels or articles of glass, cut, engraved, painted, colored, stained, silvered, gilded, etched, frosted, printed in any manner or otherwise ornamented, decorated, or ground (except such

grinding as is necessary for fitting stoppers), and any articles of which such glass is the component material of chief value, and porcelain, opal and other blown glassware; all the foregoing, filled or unfilled, and whether their contents be dutiable or free, sixty per centum ad valorem.

101. Unpolished, cylinder, crown, and common window glass, not exceeding ten by fifteen inches square, one and three eighths cent per pound; above that, and not exceeding sixteen by twenty-four inches square, one and seven eighths cents per pound: above that, and not exceeding twenty-four by thirty inches square, two and three eighths cent per pound; above that, and not exceeding twenty-four by thirty-six inches square, two and seven eighths cents per pound; above that, and not exceeding thirty by forty inches square, three and three eighths cents per pound; above that, and not exceeding forty by sixty inches square, three and seven eighths cents per pound; above that, four and three eighths cents per pound: Provided, That unpolished cylinder, crown, and common window glass, imported in boxes, shall contain fifty square feet, as nearly as sizes will permit, and the duty shall be computed thereon according to the actual weight of glass.

102. Cylinder and crown glass, polished, not exceeding sixteen by twenty-four inches square, four cents per square foot; above that, and not exceeding twenty-four by thirty inches square, six cents per square foot; above that, and not exceeding twenty-four by sixty inches square, fifteen cents per square foot; above that, twenty cents per square foot.

103. 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 sixteen by twenty-four inches square, threefourths of one cent per square foot; above that, and not exceeding twenty-four by thirty inches square, one and one fourth cent per square foot; all above that, one and three fourths 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 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.

104. Cast polished plate glass, finished or unfinished and unsilvered, not exceeding sixteen by twenty-four inches square, eight cents per square foot; above that, and not exceeding twenty-four by thirty inches square, ten cents per square foot; above that, and not exceeding twenty-four by sixty inches square, twenty-two and one half cents per square foot; all above that, thirty-five cents per square foot.

105. Cast polished plate glass, silvered, cylindered and crown glass, silvered, and looking-glass plates, exceeding in size one hundred and forty-four square inches and not exceeding sixteen by twenty-four inches square, eleven cents per square foot; above that, and not exceeding twenty-four by thirty inches square, thirteen cents per square foot; above that, and not exceeding twenty-four by sixty inches square, twenty-five cents per square foot; all above that, thirty-eight cents per square foot.

106. But no looking-glass plates or plate 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.

107. Cast polished plate glass, silvered or unsilvered, and cylinder, crown, or common window glass, silvered or unsilvered, when bent, ground, obscured, frosted, sanded, enameled, beveled, etched, embossed, engraved, flashed, stained, colored, painted, or otherwise ornamented or decorated, shall be subject to a duty of five per centum ad valorem in addition to the rates otherwise chargeable thereon.

108. Spectacles, eyeglasses, and goggles, and frames for the same, or parts thereof, finished or unfinished, valued at not over forty cents per dozen, twenty cents per dozen and fifteen per centum ad valorem; valued at over forty cents per dozen and not over one dollar and fifty cents per dozen, forty-five cents per dozen and twenty per centum ad valorem: valued at over one dollar and fifty cents per dozen, fifty per centum ad valorem.

109. Lenses of glass or pebble, ground and polished to a spherical, cylindrical, or prismatic form, and ground and polished plano or coquill glasses, wholly or partly