enumerated or provided for in this act, twenty-five [thirty-five] per centum ad valorem. 202. All sporting breech-loading shot-guns, and pistols of all kinds, thirty-five per centum ad valorem. 203. Forged shot-gun barrels, rough-bored, ten per centum ad valorem.1 204. Needles for knitting or sewing machines, [one dollar per thousand, and in addition thereto,] thirty-five per centum ad valorem. 205. Needles, sewing, darning, knitting, and all [other descriptions not otherwise] others not specially enumerated or provided for in this act, twenty-five per centum ad valorem.2 206. Pen-knives,3 pocket-knives, of all kinds, and razors, fifty per centum ad valorem; swords, sword-blades, and sidearms, thirty-five per centum ad valorem.1 4 [Pen-knives, jack-knives, and pocket-knives of all kinds, fifty per centum ad valorem.] [Swords, forty-five per centum ad valorem.] [Sword-blades, thirty-five per centum ad valorem.] [Side-arms of every description, not otherwise provided for; thirty-five per centum ad valorem.] 207. Pens, metallic, [ten] twelve cents per gross [and in addition thereto twenty-five per centum ad valorem]; penholder-tips and pen-holders, or parts thereof, thirty [-five] per centum ad valorem. 208. Pins, solid-head or other, thirty [-five] per centum ad valorem. 209. Britannia ware [thirty-five per centum ad valorem.], and plated and gilt articles and wares [ware] of all kinds, thirty-five per centum ad valorem. 1 Gun-locks have been classed as manufactures composed in part of steel. (S. 4969.) 2 As needles not otherwise provided for have been classed crochet-needles (S. 2693, 3434); and unfinished glovers' needles (S. 3421). The department holds that bodkins are not needles, but manufactures of iron not otherwise provided for. (S. 4703.) 3 Small pen-knives, intended not for use as such, but to be attached as ornaments to other articles, held dutiable, nevertheless, as pen-knives. (S. 4236.) Pocket-knife blades, classed as manufactures of steel, and not as pocket-knives. (S. 1363.) 4 An importation consisting of blades, grips, and scabbards, complete, except the joining together, held dutiable as swords. (S. 2047, 2881.) An attempt was made to have the grips and scabbards classed as manufactures of iron. 210. Quicksilver, ten per centum ad valorem.1 211. Silver-leaf, seventy-five cents per package of five hundred leaves. 212. Type-metal, twenty per centum ad valorem.2 213. Chromate of iron, or chromic ore, fifteen per centum ad valorem. 214. Mineral substances in a crude state, and metals [unmanufactured] unwrought, not [otherwise] specially enumerated or provided for in this act, twenty per centum ad valorem. 215. Manufactures, articles, or wares, not specially enumerated or provided for in this act, composed wholly or in part of iron, steel, copper, lead, nickel, pewter, tin, zinc, gold, silver, platinum, or any other metal, and whether partly or wholly manufactured, forty-five per centum ad valorem. [Articles not otherwise provided for, made of gold, silver, German silver, or platina, or of which either of these metals shall be a component part, forty per centum ad valorem.] [Silver-plated metal, in sheets or in other form, thirty-five per centum ad valorem.] [Manufactures, articles, vessels, and wares, not otherwise provided for, of brass, iron, lead, pewter, and tin, or other metal (except gold, silver, platina, copper and steel), or of which either of these metals shall be the component material of chief value, thirty-five per centum ad valorem.]1 1 Quicksilver, dutiable at fifteen per cent. under Rev. St., was made free by act of February 8, 1875. 2 Old broken stereotype plates held dutiable under this paragraph, and not entitled to free entry as "types, old, and fit only to be remanufactured.' (S. 1559.) 3 This word "mineral" is clearly a misprint for "metallic." It was metallic in the schedule of the Tariff Commission; of the bill as agreed to with amendments by the Senate, ordered printed January 29, 1883 (H.R. 5538); and of the bill ordered printed by the House, February 26, 1883 (H.R 5538). If read "mineral it would hopelessly conflict with the clause for "crude minerals," etc., in the free list. Boiler-bottoms of composition similar to terne-plate, held, by reason of having been moulded into shapes for use as boiler-bottoms, to be dutiable under this paragraph, and not as terne-plate. (S. 2329.) The U.S. Circuit Court, N.Y. District, in U.S.v. Telegraph Co., 2 Benedict, 362, decided that telegraph-cable, composed of ironwire and gutta-percha, was dutiable at thirty-five per cent. under this provision, and not at forty per cent., the rate then assessed on manufactures of gutta-percha. Armor of modern manufacture, an imitation of ancient armor, was assessed under this paragraph. (S. 1700.) Iron-wire nails were held dutiable under this provision (S. 3922); also iron-filings (Tr. Dec., June 25, 1867), and iron-turnings (S. 5088); also stoves of castiron and sheet-iron, the latter being the component material of chief value. (S. 3587.) The following articles, not elsewhere specified, have been held dutiable as manufactures of brass brass cases, containing prayers, etc., in Hebrew, on parchment, the case intended to be affixed to the wall (S. 3497); brass locomotive tubes, fit for use, [All manufactures of steel, or of which steel shall be a component part, not otherwise provided for, forty-five per centum ad valorem. But all articles of steel partially manufactured, or of which steel shall be a component part, not otherwise provided for, shall pay the same rate of duty as if wholly manufactured.]1 SCHEDULE D.-WOOD2 AND WOODEN WARES. [K. WOOD.] 216. Timber, hewn [or] and sawed, and timber used for spars and in building wharves [and spars], twenty per centum ad valorem. 217. Timber, squared or sided, not [otherwise] specially enumerated or provided for in this act, one cent per cubic foot. 218. Sawed boards, plank, deals, and other lumber of hemlock, white-wood, sycamore, and bass-wood, one dollar per one thousand feet, board measure; 3 all other [varieties] articles of sawed lumber, two dollars per one thousand feet, board measure. But when lumber of any sort is planed or finished, in addition to the rates herein provided, there shall be levied and paid for each side so planed or finished, fifty cents per one thousand feet, board measure. 219. And if planed on one side, and tongued and grooved, one dollar per one thousand feet, board measure. though old (S. 3748); fire-bricks with brass cocks (S. 5075); brass shoe-fasteners or hooks, claimed to be eyelets, but the hooks being the prime factors (S. 3667.) In the case of machinery composed partly of steel and partly of iron, the different parts being separately packed, though in the same package, held, that the iron should be charged as such, and the steel as steel (S. 3319); and when the glass and brass portions of chandeliers, though made to be fitted to one another, were packed separately the same rule was applied. (S. 3347.) The Circuit Court, N.Y. District, in Kitching v. Arthur, recognized the same rule. 1Knitting-machines have been classed as manufactures of steel not otherwise provided for (S. 990); also iron locks, and brass locks, with steel springs (S. 3336); also steel propeller-shafts (S. 4683); and steel-topped thimbles (S. 3145.) 2 The changes made in this schedule are unimportant, and involve no changes in rates of duty. 3 Sawed lumber is reduced to inch measure for the purpose of assessment. (S. 1770.) 4 The department holds that the terms "timber" and "lumber" are synonymous; and that all sawed timber, if of hemlock, white-wood, sycamore, or bass-wood, is dutiable at the rates specified for lumber, and if of any other varieties of wood, at the rate of one dollar per thousand feet (S. 2431, 5380); but admits an exception in the case of timber sawed for building wharves. (S. 5319, 5380.) Timber squared or sided by hewing, not sawing, is held dutiable at one cent per cubic foot; if hewn, however, according to the natural taper of the tree, it will be classed as timber hewn, at twenty per cent. (S. 2406.) 220. And if planed on two sides, and tongued and grooved, one dollar and fifty cents per one thousand feet, board measure.1 221. Hubs for wheels, posts, last-blocks, wagon-blocks, [oar-] ore-blocks, gun-blocks, heading-blocks, and all like blocks or sticks, rough-hewn or sawed only, twenty per centum ad valorem.2 222. Staves [for pipes, hogsheads, and other casks], of wood of all kinds, ten per centum ad valorem. [Staves not otherwise provided for, twenty per centum ad valorem.]3 223. Pickets and palings, twenty per centum ad valorem.4 224. Laths, fifteen cents per one thousand pieces. 225. Shingles, thirty-five cents per one thousand.5 226. Pine clapboards, two dollars per one thousand. 227. Spruce clapboards, one dollar and fifty cents per one thousand.6 228. House or cabinet furniture, in piece [pieces] or rough, and not finished, thirty per centum ad valorem. 229. Cabinet ware and house furniture, finished, thirtyfive per centum ad valorem. 230. Casks and barrels, empty, sugar-box shooks, and packing-boxes, and packing-box shooks, of wood, not [otherwise] specially enumerated or provided for in this act, thirty per centum ad valorem. 231. Manufactures of cedar-wood, granadilla, ebony, mahogany, rose-wood, and satin-wood, thirty-five per centum ad valorem. 1 This additional duty does not accrue from the planing or dressing of the edges, but only when the sides are planed. (S. 4709.) 2 Timber sawed especially for wagon-tongues, held dutiable at twenty per cent. (S. 2570.) If, however, the timber is sawn into ordinary shapes, not showing fitness for any special purpose, although intended for manufacture into wagon-tires, it is chargeable at two dollars per M. (S. 4871.) 3 This change of phraseology makes obsolete certain discussions arising from the former wording, as, that staves for firkins are not staves for other casks. 4 Pine slaths were charged twenty per cent., as similar in material, character, etc., to pickets and palings. (S. 2045.) 5 In assessing shingles, no allowance will be made because they are of less than ordinary size. (S. 3699.) "The one thousand pieces are held to mean pieces four feet long, or four thousand lineal feet; the department holds, further, that clapboards planed and finished are chargeable with an additional duty of fifty cents per one thousand feet, board measure, for each side so planed and dressed. (S. 1265.) 232. Manufactures of wood, or of which wood is the chief component part, not [otherwise] specially enumerated or provided for in this act, thirty-five per centum ad valorem.1 233. Wood, unmanufactured, not [otherwise] specially enumerated or provided for in this act, twenty per centum ad valorem.2 SCHEDULE [G.] E.-SUGAR.3 234. All sugars not above No. 13 Dutch standard in color shall pay duty on their polariscopic test as follows, viz.: 235. All sugars not above No. 13 Dutch standard in color, all tank bottoms, sirups of cane juice or of beet juice, melada, concentrated melada, concrete and concentrated molasses, testing by the polariscope not above seventy-five degrees, shall pay a duty of one and forty-hundredths cents per pound, and for every additional degree or fraction of a degree shown by the polariscopic test, they shall pay four-hundredths of a cent per pound additional. 236. All sugars above No. 13 Dutch standard in color shall be classified by the Dutch standard of color, and pay duty as follows, namely: 237. All sugar above No. 13, and not above No. 16 Dutch Standard, two and seventy-five hundredths cents per pound. 238. All sugar above No. 16, and not above No. 20 Dutch standard, three cents per pound. 1 Under this provision have been classed materials for cheese-boxes, including the hoops (S. 2307.); match-splints (S. 2708); a large wooden crib for ballasting for a picr. (S. 5242.) Articles made of cedar and birch-bark held dutiable as unenumerated manufactured articles. (S. 5469.) 2 Under this clause have been classed unmanufactured hoop-poles (S. 1582); and elm hoop-strips (S. 5655); pieces of wood intended for the manufacture of headings (S. 1633); and staves (S. 3863); also brier-wood blocks for tobacco-pipes (S. 3411); small deal blocks, and short pickets, to be used making match-boxes (S. 5307); short picces of pine for making blinds. (S. 4741.) Short pieces of sawed pine, 66 sash stock," held, to be dutiable, not under this provision, but as unmanufactured wood not otherwise provided for. (S. 4741, 4958, 5599.) Sawdust has been held dutiable at ten per cent. as an unmanufactured unenumerated article. (S. 4899.) In measuring lumber the department accepts the rule of the trade in recognizing no intermediate thickness between 14 and 14 inches, assessing that which is 18 as though it were 1. (S. 5379.) 3 The provisions of this schedule became operative June 1, 1883. See Section 11 of act, infra. |