119. Opium, crude, containing nine per cent. and over of morphia, one dollar per pound. The importation of opium containing less than nine per cent. morphia is hereby prohibited.

120. Opium, prepared for smoking, and all other preparations of opium not specially enumerated or [otherwise] provided for in this act, [six] ten dollars per pound;' but opium prepared for smoking, and other preparations of opium deposited in bonded warehouses shall not be removed therefrom for exportation without payment of duties, and such duties shall not be refunded.2

1 Held, that fluid, proprietary, or patent medicines, were not dutiable under this paragraph. (S. 962.)

2 This provision of law was intended to prevent the exportation of such articles without payment of duties, to foreign countries, from which they could be smuggled into the United States. (S. 776.)

Article 2 of the treaty with China prohibits the importation of opium by Chinese subjects. Opium so imported will be seized and forfeited.

The following sections of the revised statutes are here inserted for convenient reference:

SECT. 2933. All drugs, medicines, medicinal preparations, including medicinal essential oils and chemical preparations, used wholly or in part as medicine, imported from abroad, shall, before passing the custom-house, be examined and appraised, as well in reference to their quality, purity, and fitness for medical purposes, as to their value and identity specified in the invoice.

SECT. 2934. All medicinal preparations, whether chemical or otherwise, usually imported with the name of the manufacturer, shall have the true name of the manufacturer and the place where they are prepared, permanently and legibly affixed to each parcel by stamp, label, or otherwise; and all medicinal preparations imported without such names so affixed shall be adjudged to be forfeited.

SECT. 2935. If, on examination, any drugs, medicines, medicinal preparations, whether chemical or otherwise, including medicinal essential oils, are found, in the opinion of the examiner, to be so far adulterated, or in any manner deteriorated, as to render them inferior in strength and purity to the standard established by the United States, Edinburgh, London, French, and German pharmacopoeias and dispensatories, and thereby improper, unsafe, or dangerous to be used for medicinal purposes, a return to that effect shall be made upon the invoice, and the articles so noted shall not pass the custom-house, unless, on a reëxamination of a strictly analytical character, called for by the owner or consignee, the return of the examiner shall be found erroneous, and it is declared, as the result of such analysis, that the articles may properly, safely, and without danger, be used for medicinal purposes.

SECT. 2936. The owner or consignee shall at all times, when dissatisfied with the examiner's return, have the privilege of calling, at his own expense, for a reexamination; and the collector, upon receiving a deposit of such sum as he may deem sufficient to defray such expense, shall procure some competent analytical chemist possessing the confidence of the medical profession, as well as of the colleges of medicine and pharmacy, if any such institutions exist in the State in which the collection district is situated, to make a careful analysis of the articles included in the return, and a report upon the same under oath. In case this report, which shall be final, shall declare the return of the examiner to be erroneous, and the articles to be of requisite strength and purity, according to the standard referred to in the next preceding section, the entire invoice shall be passed without reservation, on payment of the customary duties.

SECT. 2937. If the examiner's return, however, shall be sustained by the analysis and report, the articles shall remain in charge of the collector, and the owner or consignee, on payment of the charges of storage, and other expenses necessarily incurred by the United States, and on giving a bond with sureties satisfactory to the collector to land the articles out of the limits of the United States, shall have the privilege of reëxporting them at any time within the period of six months after the report of the analysis; but if the articles shall not be sent out of the United States

121. Opium, aqueous extract of, for medicinal uses, and tincture of, as laudanum, and all other liquid preparations of opium not specially enumerated or provided for in this act, forty per centum ad valorem.

122. Morphia or morphine, and all salts [of morphia] thereof, one dollar per ounce.

SCHEDULE B. - EARTHEN-WARE AND GLASS-WARE.

[EARTHS AND EARTHEN-WARES.']

123. Brown earthen-ware,2 [and] common stone-ware, gas-retorts, and stone-ware not ornamented, twenty-five per centum ad valorem.

124. China, porcelain, [and] parian, and bisque, earthen, stone, and crockery ware, including plaques, ornaments, charms, vases, and statuettes, painted, printed, or gilded, or otherwise [ornamented or] decorated or ornamented in any manner, [fifty] sixty per centum ad valorem.3

within the time specified, the collector, at the expiration of that time, shall cause the same to be destroyed, and hold the owner or consignee responsible to the United States for the payment of all charges, in the same manner as if the articles had been reëxported.

SECT. 2938. One of the assistant appraisers at the port of New York, to be appointed with special reference to his qualifications for such duties, shall, in addition to the duties that may be required of him by the appraiser, perform the duties of a special examiner of drugs, medicines, chemicals, and so forth.

The department holds that the standard to be conformed to is that of the country of manufacture, production, or preparation, if either England, Scotland, France, or Germany, not the standard of all of those countries, and that articles from other than either of those countries, must conform to the standard of the United States, and holds, further, that "all medicinal leaves, flowers, barks, roots, extracts, etc., must be, when imported, in perfect condition, and of as recent collection and preparation as practicable.

"All pharmaceutical and chemical preparations, whether crystallized or otherwise, used in medicine, must be found, on examination, to be pure and of proper consistence and strength, as well as of perfect manufacture, conformably with the formulas contained in the standard authorities named in the act; and must in no instance contain over three per cent. of excess of moisture or water of crystallization.

"Essential or volatile oils, as well as expressed oils, used in medicine, must conform in purity to the standards of specific gravity noted and declared in the dispensatories mentioned in the act.

"Patent or secret medicines are by law subject to the same examination, and disposition after examination, as other medicinal preparations, and cannot be permitted to pass the custom-house for consumption, but must be rejected or condemned, unless the special examiner be satisfied, after due investigation, that they are fit and safe to be used for medicinal purposes.' - Tr. Rev. Reg. 1874, pp. 206 et seq.

1 This schedule has remained substantially the same since 1864.

2 Brown earthenware is dutiable as such, although glazed, edged, and dipped. (S. 1482.) Under this paragraph have been held dutiable, cream-colored retorts or crucibles, of fire-clay, for jewellers' use in reducing metallic ores, the clay being coarse and the articles differing from chemical earthenware. (S. 3845.)

3 Under the law, as it stood, the Supreme Court held, in Arthur v. Jacoby, 103 U.S., 677, that pictures painted by hand on porcelain were dutiable at ten per cent. instead of fifty, the value of the article consisting of the picture, the porcelain being only the ground.

125. China, porcelain, [and] parian, and bisque ware, plain white, and not ornamented or decorated in any manner, fifty-five [forty-five] per centum ad valorem.

126. [On] All other earthen, stone [or] and crockery ware, white, glazed, or edged, [printed, painted, dipped, or cream-colored], composed of earthy or mineral substances, [and] not specially enumerated or [otherwise] provided for in this act, fifty five [forty] per centum ad valorem.1

127. Stone-ware, above the capacity of ten gallons, twenty per centum ad valorem.

128. Encaustic tiles, thirty-five per centum ad valorem. 129. Brick, fire brick, and roofing and paving tile,2 not [otherwise] specially enumerated or provided for in this act, twenty per centum ad valorem.

130. Slates, slate-pencils, slate chimney pieces, mantels, slabs for tables, and all other manufactures of slate, thirty [forty] per centum ad valorem.3

131. Roofing-slates, twenty-five [thirty-five] per centum ad valorem.4

[All plain and mould, and press glass, not cut, engraved, or painted, thirty-five per centum ad valorem.]

132. Green and colored glass bottles, vials, demijohns and carboys (covered or uncovered), pickle or preserve jars, and other plain, molded, or pressed green and colored bottle glass, not cut, engraved, or painted, and not specially

1 Rockingham ware, though brown, held dutiable under this paragraph (S. 1528), which has also been held to embrace chemical earthen-wares (S. 2377); earthen-ware beer-mugs, glazed, and of material finer than common brown earthen-ware (S. 2904); figures made wholly or mostly of plaster of Paris. (S. 2544.)

2 That tiles are glazed, does not take them from the category of encaustic tiles or paving tiles not otherwise provided for (S. 2785); tiles, however, not adapted for paving floors, because the surface color differs from the color of the body of the tile, and which are used in wainscottings, borderings, etc., where the risk of abrasion is slight, held not dutiable as tiles, but as carthen-ware not otherwise provided for (S. 3714), and a similar classification was made of painted, decorated, and enamelled tiles for use in mantel-pieces, etc. (S. 3352, 3705.) Whether, however, this classification would be accepted by the courts, the articles in question being known, commercially, as tiles, may be doubted.

3 The department has held that slate split in the quarry, not skipped nor trimmed, nor made of a thickness suitable for use, was dutiable, not as slate, but as an unenumerated manufactured article, at twenty per cent. (S. 400.) Certain mosaics, "Florentine" and "Roman," so called, have been held, rather questionably, to be dutiable as slate. (S. 547, 2624.)

Twelve hundred slates, for purposes of assessment, are counted as one thousand, this being the custom of the trade. (S. 2396.)

enumerated or provided for in this act, one cent per pound; if filled, and not otherwise in this act provided for, said articles shall pay thirty per centum ad valorem in addition to the duty on the contents.

133. Flint and lime glass bottles and vials, and other plain, molded, or pressed flint or lime glass-ware, not specially enumerated or provided for in this act, forty per centum ad valorem; if filled, and not otherwise in this act provided for, said articles shall pay, exclusive of contents, forty per centum ad valorem in addition to the duty on the contents.1

134. [All] Articles of glass, cut, engraved, painted, colored, printed, stained, silvered, or gilded, not including plate-glass, silvered, or looking-glass plates, forty-five [forty] per centum ad valorem.1

135. All glass bottles and decanters, and other like vessels of glass, shall, if filled, pay the same rates of duty in addition to any duty chargeable on the contents, as if not filled, except as in this act otherwise specially provided for.2

136. Cylinder and crown glass, polished, not exceeding ten by fifteen inches square, two and one-half cents per square foot; above that, and 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 twentyfour by sixty inches square, twenty cents per square foot; all above that, forty cents per square foot.

[Glass bottles or jars filled with articles not otherwise provided for, thirty per centum ad valorem.]2

137. [All] Unpolished cylinder, crown, and common

1 If articles of glass have been smoothed or polished by grinding they have been held dutiable at the highest rate, as cut glass, or as manufactures of glass not specially provided for (Binns v. Lawrence, 12 How. 9.; Tr. Reg. 1857, p. 568); as, for instance, optical disks, or object-glasses for telescopes, with ground or cut edges (Tr. Dec. Aug. 5, 1858); gauge-glasses, with ends squared by cutting (S. 3273); lamp chimneys, with ground or bevelled cross-sections, and carefully cut to lengths. (S. 1974.)

2 This clause of the former statute has been the cause of considerable difficulty, the department formerly holding that where the goods were free, or the duty on them was specific, the bottles, if the usual coverings, and not specially declared dutiable, were not so, and that where the duty on the goods was ad valorem, the value of the bottles was merged in the value of their contents. In 1879, by advice of the attorney-general, the rule was changed as to bottles filled with articles free of duty, or liable to a specific duty. (S. 3972, 4022.) The phraseology of the new law appears to relieve the question from obscurity, and to make citations from the many decisions of the depart ment on this subject unnecessary.

window-glass, not exceeding ten by fifteen inches square, one and three-eighths [one-half] cents per pound; above that, and not exceeding sixteen by twenty-four inches square [two] one and seven-eighths cents per pound; above that, and not exceeding twenty-four by thirty inches square, two and threeeighths [one-half] cents per pound; all above that, two and seven-eighths [three] cents per pound;1 Provided, That unpolished cylinder, crown, and common window-glass, imported in boxes containing fifty square feet, as nearly as sizes will permit, now known and commercially designated as fifty feet of glass, single thick, and weighing not to exceed fifty-five pounds of glass per box, shall be entered and computed as fifty pounds of glass only; and that said kinds of glass imported in boxes containing, as nearly as sizes will permit, fifty feet of glass, now known and commercially designated as fifty feet of glass, double thick, and not exceeding ninety pounds in weight, shall be entered and computed as eighty pounds of glass only; but in all other cases the duty shall be computed according to the actual weight of glass.2

138. Fluted, rolled, or rough plate-glass, not including crown, cylinder, or common window-glass, not exceeding ten by fifteen inches square, seventy-five cents per one hundred square feet; above that, and not exceeding sixteen by twenty-four inches square, one cent per square foot; above that, and not exceeding twenty-four by thirty inches square, one cent and a half per square foot; all above that, two cents per square foot. And all fluted, rolled, or rough plate-glass, weighing over one hundred pounds per one hundred square

1Rolled and cylinder window-glass, tinted and colored for churches, but in sheets, held dutiable under this provision (S. 1809, 4630); so plates of unpolished cylinder glass, though slightly bent, unwrought, and intended for spectacles and watch-cases. (S. 5522.)

2 This proviso is the recommendation of the Tariff Commission. The report says in explanation of it: "On common window-glass we have preserved the old classification, with a proviso as to glass coming in the ordinary 50-foot packages, which will, as we believe, save the trouble now experienced at the custom-house by reason of the variance in weight in the contents of these boxes. 50 feet single thick' is intended to weigh 50 pounds, but ordinarily weighs from 49 to 54 pounds, while 50 feet double thick' is intended to weigh 80 pounds, but not infrequently runs as high as 87 pounds, and sometimes even more. We recommend that these boxes be admitted, as if weighing 50 and 80 pounds only, which will make a reduction in the duty, and save the trouble at the custom-house resulting from the varying weights, while the limits as to weights in boxes will prevent the introduction of higher grades of window-glass without its paying the corresponding proper increase of duty."- Report of Tariff Commission, p. 15.