239. All sugars above No. 20 Dutch standard, three and fifty-hundredths cents per pound. 240. Molasses testing not above fifty-six degrees by the polariscope, shall pay a duty of four [five] cents per gallon ; molasses testing above fifty-six degrees, shall pay a duty of eight cents per gallon.1 1 The Tariff Commission, in explanation of its proposal to apply the polariscope in classifying sugars, uses the following language: "All the witnesses who appeared before the Commission, with singular unanimity testified to the fact that, in all wholesale commercial transactions (meaning the buying or selling of raw or low grade sugar), the polariscope is used by both buyer and seller to ascertain the saccharine richness and true value of the sugar; that the custom prevails among all the nations of Europe as well as in the United States; and, when asked if they knew of any reason why the use of the polariscope, so satisfactory in commercial transactions as to be uniformly relied on by both buyer and seller, could not also be equally relied on by the government to determine the saccharine richness and true value of sugar, with the view of affording a basis on which to assess customs duties in proportion to that value, without an exception, these witnesses - - well versed in the methods of buying, selling, refining and producing sugars— testified unhesitatingly that they knew of no reason why the polariscope test should not be used by the government as a basis for applying customs duties. "It was also proven by some of those witnesses, who had informed themselves on the subject, that in France the polariscope had superseded the use of the Dutch standard in determining the classification of sugars in order to determine the rates of duties, and that in Germany, and even in Holland, where the use of the Dutch standard originated, custom-house officers are instructed that when they have reason to believe sugars have been artificially colored, or their color degraded, to assess the duties according to their saccharine richness or true value, to be determined by the polariscopic test, regardless of their color. "One of the witnesses testified that it was proven, beyond a doubt or cavil, that it is a common practice to degrade the natural color of German beet-root sugars by artificial means, when intended for the Dutch or American markets, the business of coloring sugar being regularly carried on as a distinct pursuit at a fixed price per one hundred pounds. "It is an acknowledged fact that this degrading the color of cane sugars in the West India Islands is being constantly done to suit the American tariff laws, and the practice is justified on the ground that it is merely taking advantage of the language of the laws. "Referring to the language of only two of the witnesses, one, the chemist in charge of the United States laboratory at New York City, and whose duties have been mostly the testing of sugars, says that The polariscope is one of the most exact instruments known to chemical science; the sugar fairly registers itself.' "The other, a very large importer, also of New York City, says that 'The polariscope is the most perfect means of ascertaining the commercial value of sugars yet found. We cannot put any limit to invention, and something better may be found hereafter.' "The polariscope test, in the first place, enables us to assess a specific duty. In the second place, it is ad valorem, because it is fixed upon the value of sugar by polariscopic strength, which is its value for sweetening, and that value is determined by the polariscope. "The Commission, therefore, recommend to Congress the use of the polariscopic test as a basis for assessing customs duties on all sugars below No. 13 Dutch standard in color, and above No. 13 adhering to the present classification and the Dutch standard, as a measure of value." -Rep. Tariff Commission, p. 22. The dividing line was placed at No. 13, for the reason that, practically, no sugars below that grade go into direct consumption, but are bought for refining, and consequently for their intrinsic value, which is determined almost exclusively, in commercial transactions, by the polariscope. It became apparent, about 1878 or 1879, that the Dutch standard of color had become inadequate for disclosing the true value of sugar, the method of manufacture by the centrifugal process and vacuum-pan, enabling valuable sugar to be produced at a low color, by pumping molasses into the vacuum-pan during the boiling process. It had always been admitted on all hands that sugar artificially colored after manufacture was subject to forfeiture upon attempt to import it at a lower rate of duty than it was really assessable at by reason of its real color, and the department contended that [Sugar not above No. 7 Dutch standard in color one and three-quarters cents per pound.] there was, in reality, no appreciable difference between the case of sugar so colored and that colored by molasses while in the vacuum-pan, and that it was justified in determining the true color by means of the polariscope or otherwise; and, in 1879, orders to that effect were issued. (S. 4102, 4173.) Suits followed, and the Supreme Court, last year, in the case of Merritt v. Welsh, 104 U.S., 694, Justices Matthews and Harlan, however, dissenting, held, that these orders were not within the jurisdiction of the Secretary of the Treasury; that his attempt to enforce them was an usurpation of legislative authority, and that by the test of color alone could classifications be made, pending Congressional action. Under the Hawaiian reciprocity treaty of 1875, among the articles entitled to free entry are "Muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar heretofore commonly imported from the Hawaiian Islands, and now known in the markets of San Francisco and Portland as Sandwich Island sugar; syrups of sugar-cane, melada and molasses." Upon an importation of sugar from Honolulu, in 1877, the question arose as to whether sugar manufactured by the centrifugal process, during which a jet of water was introduced, the more fully to clear the sugar of its impurities, could be regarded as "unrefined" sugar. The department held that it could not, within the rule of the supreme court in Barlow v. United States, 7 Peters, 404, which defined refined sugar to be that only which has assumed at some time the form of white refined loaf or lump sugar; and the department held, further, that the sugar in controversy was not entitled to free entry, because a higher grade of sugar than was commonly imported into the ports aforesaid before the treaty. (S. 3262.) An assessment of five cents per gallon as molasses, upon a mixture of molasses, salt water, and other almost worthless substances taken from a vessel, yet possessing some commercial value, was set aside, and the mixture charged twenty per cent. as an unenumerated manufactured article. (S. 2804.) Section 2882 Rev. Sts. prohibits the removal of sugars from wharf before inspcction, upon penalty of forfeiture. The following are from the Revised Statutes: SECT. 2914. The standard by which the color and grades of sugar are to be regulated shall be selected and furnished to the collectors of such ports of entry as may be necessary, by the Secretary of the Treasury, from time to time, and in such manner as he may deem expedient. SECT. 2915. The Secretary of the Treasury shall, by regulation, prescribe and require that samples from packages of sugar shall be taken by the proper officers, in such manner as to ascertain the true quality of such sugar, and the weights of sugar imported in casks or boxes shall be marked distinctly by the custom-house weigher, by scoring the figures indelibly on each package. The following paragraphs relating to classification of sugars and estimation of damage are reprinted from the Treasury circular of May 22, 1883. CLASSIFICATION. 30. When the samples have reached the classification room in the appraiser's office, they shall be carefully compared with the Dutch standard, and if found to be not above No. 13 Dutch standard in color, they shall be subjected to a polariscopic test for duty, as hereinafter provided. 31. All sugars above No. 13 Dutch standard in color shall be examined and passed upon by two experts in the appraiser's office; and, in case of disagreement between them as to the degree of color of such sugar according to the Dutch standard, the appraiser, or some officer designated by him, shall decide between them. In case of a re-sample, the classification for duty shall be the average of the classification of the original, and the re-sample on the basis of the proportion of the mark represented by each sample. 32. The samples of sugar so classified shall be carefully preserved in glass bottles, labelled with the name of the importer, date of importation, whence imported, name of vessel, classification, the mark, number, and character of packages, and the names of the examiners. The bottles containing such samples shall be sent by the appraiser to the collector at the time the invoice is returned, and shall be publicly exhibited at the custom-house, for at least one week thereafter. 33. Sugars not above No. 13 Dutch standard in color shall be selected by the experts in the examining-room according to marks, and from a general sample of each mark, thoroughly mixed, a round tin sample-box full, properly numbered, shall, with as little delay as possible, be transmitted to the laboratory for polariscopic test. An additional sample, prepared in the same manner, shall be held in the examinationroom until the final classification is determined. 34. In order to eliminate the possible error of observation, and to verify the [Sugar above No. 7, and not above No. 10 Dutch standard in color, two cents per pound.] results obtained, all such samples of sugar and its various products, as specified in the law, except molasses, shall be tested in duplicate. Should the results of the two separate tests of the sample agree within three-tenths (3-10) of one per cent., the lower of the two shall be accepted as the test for classification. 35. Should the results not agree within three-tenths (3-10) of one per cent., a third test of the sample shall be made, and of the three tests so made the lower of the two most closely agreeing shall be accepted as the test for classification, provided the said last mentioned tests agree within three-tenths (3-10) of one per cent.; and provided, further, that if one of the three tests so made be the average of the other two tests, and agree with the same within three-tenths (3-10) of one per cent., then such test shall be accepted as the test for classification. 36. When two of the three tests so made do not agree within three-tenths (3-10) of one per cent., a fourth test of the samples shall be made, which shall be subject to the same provisions as hereinbefore stated with reference to the preceding tests; but a divergence rendering such fourth test necessary should not occur. 37. When re-samples are submitted for test, they shall be labelled with the regular serial number, and treated in all respects in the same manner as original samples. In such cases the test accepted for classification shall be the average of the test of the original and the re-sample, on the basis of the proportion of the mark represented by each sample. 38. With a view to securing uniform results in the testing of sugars at the several ports, one or more samples of sugar, of which the test in the dry substance has been made, shall, with a statement of such test, be forwarded monthly from each of the sugar-importing ports to the United States Laboratory, at the port of New York, for a comparison of tests, the result of which shall be regularly reported by the appraiser at New York to the department. 39. In the classification of molasses, when the result of the first test is within one of fifty-six degrees, either above or below, the foregoing directions regarding the duplicate or triplicate tests of sugars shall be followed. 40. Importations invoiced and entered as molasses, possessing in any degree the taste or smell, or other characteristic of sirup of cane-juice, shall be subjected to chemical analysis, and determinations will be made of the percentage of water and the cane sugar in the dry substance. 41. In the event of the polarization of the dry substance being above seventy-five per cent., the sample shall be held to be sirup of canc-juice, within the meaning of the tariff; but should the polarization of the dry substance not exceed seventy-five per cent. the sample shall be designated as molasses, unless there be other evidence of a conclusive character to warrant its designation as sirup of cane-juice. 42. It may be here stated, as the view of the department, that molasses, within the meaning of the tariff, is the liquid residuum drained or purged from sugar, and hence is the result of a process of manufacture which has for its chief object the formation of sugar; while, on the other hand, sirup of cane-juice is the juice of the cane highly concentrated, but not to the point of crystallization, and hence is the result of a process of manufacture having for its chief object the concentration of the juice to the point of preservation, but short of crystallization. ESTIMATION OF DAMAGE. 43. It is of the highest importance, in the estimation of damage to sugars, that the samples be properly drawn; and to this end the sampling shall, when practicable, include an examination of the vessel, and of the sugar during its discharge. 66 44. Both the sound and damaged portions of the cargo shall be carefully sampled, either by the damage examiner himself or under his personal supervision. In cases where the cargo consists of different varieties of sugars, such as centrifugals and muscovados, or of Manilla sugars, known as superiors " and "extra superiors," samples shall be taken of each variety, care being exercised that the samples so taken fairly represent the proportion and degree of damage of each grade in the different classes. 45. The estimation of damage to sugar will be based chiefly upon the results of chemical analysis, determinations being made of the percentage of cane-sugar and water in the manner provided in the instructions hereto appended. 46. From these results the polarization of the dry substance is obtained in both the sound and damaged samples, the difference between them representing the percentage of grape-sugar produced by fermentation. This difference is multiplied by two (2), in accordance with the accepted principle that crystallization is retarded by grapesugar to an extent equal to twice the amount present. To this product is added the excess of water found in the damaged sample over the sound. Where contact with sea-water is indisputable, there will be added to the above an amount not to exceed one [Sugar above No. 10, and not above No. 13 Dutch standard in color, two and one-quarter cents per pound.] [Sugar above No. 13, and not above No. 16 Dutch standard in color, two and three-quarters cents per pound.] [Sugar above No. 16, and not above No. 20 Dutch standard in color, three and one-quarter cents per pound.] [Sugar above No. 20 Dutch standard in color, and on all refined loaf, lump, crushed, powdered, and granulated sugar, four cents per pound. But sirup of sugar, sirup of sugar-cane juice, melado, concentrated melado, or concentrated molasses, entered under the name of molasses, shall be forfeited to the United States.] [Tank-bottoms, sirup of sugar-cane juice, melado, concentrated melado, and concentrated molasses, one and one-half cents per pound.]—Rev. Sts. [On all molasses, concentrated molasses, tank-bottoms, sirup of sugar-cane juice, melada, and on sugars according to the Dutch standard in color, imported from foreign countries, there shall be levied, collected and paid, in addition to the duties now imposed in Schedule G, section and one-half (14) per cent., varying in proportion to the amount of sea-water shown to be present, to compensate for the damage resulting from the deposit of sea-salts, the estimation being made on the basis of three parts salts in one hundred parts of seawater. On the principle that salt prevents the crystallization of five times its weight of sugar, the amount thus found will be multiplied by five (5). 47. The following example will serve to illustrate the method of reckoning after the different determinations have been made: Difference in water, 2.44; difference in dry substance, 1.30. 2.44 per cent. 48. Allowances for "commercial damage " as such, will not be made, but in the case of certain low-grade sugars, particularly of mat sugars from the East Indies, and of South American sugars in bags, which, by the action of sea-water, have been materially degraded in color, an allowance not to exceed five (5) per cent. may be made in addition to the allowance for intrinsic damage as ascertained by chemical analysis. 49. In the estimation of damage to molasses the same principles apply, and the same course will be pursued as prescribed in the case of damage to sugar. two thousand five hundred and four of the Revised Statutes, an amount equal to twenty-five per centum of said duties as levied upon the several articles and grades therein designated: Provided, That concentrated melada, or concrete, shall hereafter be classed as sugar dutiable according to color by the Dutch standard; and melada shall be known and defined as an article made in the process of sugar-making, being the cane-juice boiled down to the sugar point, and containing all the sugar and molasses resulting from the boiling process and without any process of purging or clarification, and any and all products of the sugar-cane imported in bags, mats, baskets, or other than tight packages, shall be considered sugar and dutiable as such. And provided further, That of the drawback on refined sugars exported allowed by section three thousand and nineteen of the Revised Statutes of the United States, only one per centum of the amount so allowed shall be retained by the United States.] — Act of March 3, 1875, sec. 3. 241. Sugar candy, not colored, five [ten] cents per pound.1 242. All other confectionery, not specially enumerated or provided for in this act, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at thirty cents per pound or less, ten [fifteen] cents per pound. 243. Confectionery valued above thirty cents per pound, or when sold by the box, package, or otherwise than by the pound, fifty per centum ad valorem. 3 SCHEDULE F.-TOBACCO. 244. Cigars, cigarettes, and cheroots of all kinds, 1 Certain lime-fruit tablets, tinctured, but not colored, held dutiable under this paragraph. (S. 5420.) 2 The paper tips or mouth-pieces of cigarettes are not allowable as tare. (S. 2607.) Act of March 1, 1879, § 16, provides "that every manufacturer of cigarettes shall put up all the cigarettes that he either manufactures or has made for him, and sells or removes for consumption or use, in packages or parcels containing ten, twenty, fifty, 3 The following are provisions of the Revised Statutes relative to importations of cigars: SECTION. 3402. All cigars imported from foreign countries shall pay, in addition to the import duties imposed thereon, the tax prescribed by law for cigars manufactured in |