use of any society incorporated or established for philosophical, literary, or religious purposes, or for the encouragement of the fine arts, or for the use, or by [the] order of any college, academy, school, [or] seminary of learning, or public library, in the United States.1 771. Root-flour. 772. Rotten stone. 773. Sago, sago crude, and sago flour.2 774. Saur-kraut.3 775. Sausage skins. 776. Sea-weed, not otherwise provided for.4 777. Seed of the sugar-beet.5 778. Shark skins. 779. Shells of every description, not manufactured." 780. Shingle-bolts and stave-bolts, provided that headingbolts [and heading-bolts] shall be held and construed to be included under the term stave-bolts. 782. Shrimps, or other shell-fish. 783. Silk, raw, or as reeled from the cocoon, but not 1 As regalia, have been classed articles worn upon the persons of priests or others, or carried in the hand during the performance of ceremonies, such as side-rosaries and cinctures. (S. 2617.) The ordinary dress of clergymen held not to be embraced within the term (S. 2791); nor silk scarfs imported for the use of a Hebrew congregation, but which might equally well be used for other purposes, and which were not fit for use without further manufacture. (S. 2939.) Altar-cloths held entitled to free entry as regalia (S. 692), and monstrances (S. 3745), and funeral palls for church use. (S. 2230.) Sanctuary lamps, or candelabra, to be carried in the hand during church ceremonies, held to be exempt from duty (S. 2005), but not if intended to be permanently placed in position in the church. (S. 2290, 4312.) Church figures held not entitled to free entry (S. 2615, 2784, 2805, 2956), nor brass lecturns for church use (S. 1826), nor wooden altars (S. 1867), nor cords with heavy woollen tassels for trimming pulpits and altars. (S. 525.) Costumes for use by schools and societies in theatrical representations, held not entitled to free entry as regalia. (S. 2677, 3038.) Articles otherwise entitled to free entry as regalia, held not to be dutiable because made of silk. (S. 2164.) Articles owned and imported by a priest for use in church ceremonies, held not entitled to free entry, they not being the property of the church. (S. 1141, 3859, 4435). 2 The department held (S. 3037) that an article known as sago, and made in Germany, from potatoes, was not entitled to free entry. The U.S. Circuit Court for the southern district of New York, in Brown v. Arthur, ruled otherwise, and the department acquiesced in the decision, reversing its previous ruling. (S. 4443.) 3 Sauer-kraut was made free by act of 1872. It had been assessed by the department, as a prepared vegetable. (S. 623.) So-called "sca-tangle tents," preparations of sea-weed, held dutiable as unenumerated manufactured articles. (§. 4635.) 5 Seed of the sugar-beet was made free by act of February 8, 1875, § 8. "Merely cleansing shells with acids, does not take them from the category of unmanufactured shells. (S. 1090, 2896, 3813, 3843.) "Handle-bolts were made free by act of February 8, 1875, § 8. [being] doubled, twisted, or advanced in manufacture in 786. Skeletons, and other preparations of anatomy.3 787. Skins, dried, salted, or pickled.4 788. Snails. 789. Soap-stocks.5 790. Sodium.6 791. Sparterre, for making or ornamenting hats.7 792. Specimens of natural history, botany, and mineralogy, when imported for cabinets, or as objects of taste or science, and not for sale.8 794. Spurs and stilts, used in the manufacture of earthen, stone, or crockery ware.9 796. Sugar of milk. 797. Sweepings of silver [or] and gold. 3 Only real skeletons and preparations of anatomy are held entitled to free entry under this provision. Models of papier-maché were held dutiable as manufactures of papier-maché. (S. 1767, 3831.) 4 See note to Hides, § 718, supra. 5 See note to Soap, § 8, Chemical schedule, supra. Sodium, under the former law, was held dutiable at twenty per cent. as an unmanufactured metal, not otherwise provided for. It is the practice of the appraisers to classify as exempt from duty under this provision, only such willow-sheets as are prepared expressly for bonnet frames, by the addition of a muslin back. Articles not so prepared, and fit for other uses, held dutiable. (S. 3199.) 8 Microscopic specimens of insects, etc., held to be exempt from duty under this provision (S. 3958), but not living specimens. (Tr. Reg. of 1857, art. 939.) Live snakes, intended to be used in the New York Aquarium, as specimens of natural history, for scientific purposes only, held to be dutiable as live animals. (S. 3445.) This paragraph appears, not in the Revised Statutes, but in act of February 8, 1875, § 8. 10 Tamarinds preserved in sugar or molasses were held dutiable (S. 2283), but are now held to be exempt from duty. (S. 5552.) 11 Tapioca is entitled to free entry, whether in the form of flake, pearl or flour. (S. 3161.) 12 Maté or Brazilian tea, consisting of coarsely powdered dried leaves and twigs of a South American shrub, and used in parts of South America as a substitute for tea, 806. Tin [in pigs, bars, or blocks, and grain-tin], ore, bars, blocks, or pigs, grain or granulated.2 807. Tonquin, Tonqua or Tonka beans. 808. Tortoise and other shells3 [shell] unmanufactured. 809. Turtles. 810. Types, old, and fit only to be remanufactured. 811. Umbrella-sticks, crude, to wit: all partridge, hairwood, pimento, orange, myrtle, and all other sticks and canes in the rough, or no further manufactured than cut into lengths suitable for umbrella, parasol, or sunshade sticks or walking-canes.1 812. Vellum [thirty per centum ad valorem]. 813. Wafers, unmedicated.5 814. Wearing apparel in actual use, and other personal effects (not merchandise), professional books, implements, instruments, and tools of trade, occupation, or employment of persons arriving in the United States. But this exemp held dutiable at twenty per cent., "tea" being construed to be only the ordinary tea of commerce. (S. 3909.) See Appendix for act of 1883, to secure purity in imported teas. 1 The department has listened to considerable controversy as to whether there is such an article as aluminous terra alba known to commerce. Secretary Bristow, in 1875, inclined to the belief that there was not, but that, notwithstanding, he was without power to allow importations free of duty of terra alba unless aluminous. (S. 2485.) In 1879, the subject was again reviewed, and evidence was adduced which satisfactorily showed to the department that there was such an article; that, strictly speaking, any white earth containing more than thirty-three per cent. of alumina, was aluminous terra alba. (S. 4093.) 2 Tin dross, the refuse obtained by skimming the pots in which the tin is melted, held not to be entitled to free entry, but dutiable at twenty per cent. as an unmanufactured metal not otherwise provided for. (S. 3604.) 3 See note to Shells, § 779, supra. Cherry-wood, or Weichsel sticks, cut into these lengths, held to be free under this paragraph, although it was known that meerschaum pipes were to be made from them. (S. 4345.) When, however, the wood was cut into sticks from five to eighteen inches long only, it was held dutiable as unmanufactured wood not otherwise provided for. (S. 4263.) So-called wafers, coverings for pills, held dutiable at twenty per cent. as an unenumerated manufactured article. (S. 2506.) 6 Personal effects must be brought in within a reasonable time before or after their owner's arrival. The department formerly declared six months to be the extreme limit of reasonable time (S. 1296), but has subsequently held that, under special circumstances, more time may be granted. (S. 1995, 2768.) New articles of clothing, which have not been in actual use abroad, and are not tion shall not be construed to include machinery or other articles imported for use in any manufacturing establishment, or for sale. 815. 816. of paper.2 Whalebone, unmanufactured.1 Woods, poplar, or other woods, for the manufacture 817. Woods, namely: cedar, lignum-vitæ, lancewood, ebony, box, granadilla, mahogany, rosewood, satin-wood, and all cabinet woods, unmanufactured." 818. Works of art, painting, statuary, fountains, and other works of art, the production of American artists.4 But the fact of such production must be verified by the certificate of a [any] consul or minister of the United States necessary for the present comfort or convenience of the owner, are dutiable, though intended for his future use. (S. 2119.) Carriages cannot be brought in as personal effects (S. 2901), nor harnesses (S. 4955), nor horses (S. 2741), nor saddlery (S. 4145), nor sleighs. (S. 2036.) Advertising pamphlets cannot be considered personal effects, nor instruments of trade or employment. (S. 2763.) A farmer cannot bring in free the stock of his farm. (S. 2724.) A journalist may bring in, free of duty, books relating to public policy and pending national and general questions, but not books of poetry or fiction. (S. 1988.) An architect may bring in, free, books appertaining to his profession. (S. 163.) An actor is entitled to free entry for his professional wardrobe (S. 4721), but properties brought in by a theatrical manager are dutiable. (S. 4686, 4773.) Old paintings, which have been used by the owner abroad, may be brought in by him free of duty, and it is not necessary that they should be family portraits, to entitle them to free entry. (S. 4134.) An iron safe, such as is used in an office or store, is not entitled to free entry as an implement of trade (Tr. Dec. Sept. 28, 1868), nor a steam-dredge and tender. (S. 185.) An American artist returning from abroad is entitled to free entry for paintings, as effects appertaining to his profession. (Tr. Reg. p. 579.) A physician may bring his buggy and cutter (S. 20), and his wax-models and natural preparations, illustrative of his profession (S. 473), but not where the same fill eighty-eight cases, and are to be used in establishing an anatomical museum. (S. 613.) An artist's lay figure was held exempt from duty, as a professional implement (S. 871), although engineering instruments, imported for the sole use of the importer, were held dutiable (S. 866), but on what ground does not appear from the synopsis. Wood-blocks and stereotype printing materials were admitted free as implements of trade. (S. 630.) Wagons and harness of a circus company were held not entitled to free entry as implements of trade (S. 779); nor the portable house of a photographer. (S. 4752.) Paintings, frames, china and silver ware purchased and used for decorating apartments during a temporary residence of four months of an American citizen abroad, held not exempt from duty as personal effects. (S. 5142.) 1 Under the provision for the free entry of all articles, the produce of American fisheries, whalebone manufactured as well as unmanufactured, would seem to be exempt from duty, if of such produce. 2 Refuse spruce-lumber, rotten, shaky, and worm-eaten, of no value except for paper-pulp, held entitled to free entry under this clause. (S. 3769.) 3 Cedar and mahogany logs, from six to sixteen feet long, roughly hewn for convenience of transportation, are free. (S. 1412.) If, however, the logs are halved or quartered, by being cut through from end to end, the department holds that they are advanced beyond the condition of unmanufactured wood, and are, therefore, dutiable. (S. 2390.) Cedar boards, unmanufactured, to be used in making cigar-boxes, are not entitled to free entry as cabinet wood. (S. 562.) 4 The material of which such works of art are made is unimportant. (S. 3452, 4266.) Engravings on wood held not entitled to free entry under this provision (S. 2468); etchings, however, held admissible. (S. 4748.) If the consul's certificate is not produced at the time of the importation, a bond for its production within ninety days may be taken. (S. 4344.) indorsed upon the written declaration of the artist; [Works of art;] paintings, statuary, fountains, and other works of art, imported expressely for presentation to national institutions, or to any State, or to any municipal corporation, or religious corporation or society. 819. Yams. 820. Zaffer. SECT. 2504 [2507].—Whenever any vessel laden with merchandise in whole or in part subject to duty has been sunk in in any river, harbor, bay, or waters subject to the jurisdiction of the United States, and within its limits, for the period of two years, and is abandoned by the owner thereof, any person who may raise such vessel shall be be permitted to bring any merchandise recovered therefrom into the port nearest to the place where such vessel was so raised, free from the payment of any duty thereupon, and without being obliged to enter the same at the custom house; but under such regulations as the Secretary of the Treasury may prescribe.1 SECT. 2505 [2508]. — The produce of the forests of the State of Maine upon the Saint John River and its tributaries, owned by American citizens, and sawed or hewed in the Province of New Brunswick by American citizens, the same being unmanufactured in whole or in part, which is now admitted into the ports of the United States free of duty, shall continue to be so admitted under such regulations as the Secretary of the Treasury shall from time to time prescribe.2 SECT. 2506 [2509]. The produce of the forests of the State of Maine upon the Saint Croix River and its tributaries, owned by American citizens, and sawed in the Province of New Brunswick by American citizens, the same being un 1 The term "abandoned" should be interpreted according to its ordinary acceptation, meaning relinquishment without effort to recover,— and not in the technical sense as applied to insurance, when abandonment becomes a transfer of ownership on recovery of the full amount of insurance. The underwriters or their agents cannot, in such case, claim free entry. (S. 395.) 2 Shingles which, besides being sawed and hewed, have had their sides planed or shaved smooth by knives, held not entitled to free entry under this provision. (S. 3790.) Lumber cut on American soil by an alien, sawn in New Brunswick by such alien, sold to an American citizen and by him imported, held dutiable (S. 3071, 4300); but lumber cut in Maine by an alien and by him sold to an American citizen, who exports it to Canada, has it sawn there and returned to the United States, held not dutiable. (S. 2217.) |