280. Anchovies and sardines, packed in oil or otherwise, in tin boxes measuring not more than five inches long, four inches wide, and three and one-half inches deep, ten [fifteen] cents per whole box; in half boxes, measuring not more than five inches long, four inches wide, and one and fiveeighths deep, [seven and one-half] five cents each; in quarter boxes measuring not more than four inches and threequarters long, three and one-half inches wide, and one and a [half] quarter deep, [four] two and one-half cents each; when imported in any other form, forty [sixty] per centum ad valorem.1

[Provided, That cans or packages made of tin or other material containing fish of any kind admitted free of duty under any existing law or treaty, not exceeding one quart in contents, shall be subject to a duty of one cent and a half on each can or package; and when exceeding one quart, shall be subject to an additional duty of one cent and a half for each additional quart, or fractional part thereof.] 2

281. Fish preserved in oil, except anchovies and sardines, thirty per centum ad valorem.

in determining whether fish-oil imported from other countries than Canada was dutiable as fish-oil or as a medicinal preparation. (S. 3611.) Lobsters, under the treaty, are upon the same footing as fish (S. 1622, 4413); if caught by American fishermen, and canned in American cans on board the vessel in Canadian waters, neither lobsters nor cans are dutiable. (S. 4413.) Seal-oil is not fish oil, and is not entitled to free entry under the treaty. (S. 1596.)

1 The rates of duty on sardines, prior to the passage of the late act, was fixed by act of February 8, 1875, the rate under the Revised Statutes being fifty per cent. ad valorem, without distinction as to size of boxes. It will be observed that the depth of the quarter box is fixed by the new law at one and a quarter inches, instead of at one and one-half, as formerly. This, unquestionably, was done through inadvertence, and it is said that the change will be productive of considerable inconvenience, the boxes for this year's importations having been manufactured of the same depth as heretofore. The department, however, holds itself unauthorized to modify the letter of the law. (S. 5675.)

"Dutch anchovies are not herrings, but anchovies, and, when imported in half barrels, are dutiable as anchovies in any other form than in tin boxes. (S. 4399.) Crosse and Blackwell's anchovy sauce and paste is dutiable under the provision for sauce, etc., § 283, and not under the above provision. (S. 3492.)

Chinchards in oil, packed in quarter boxes in exact imitation of sardines, and branded"Sardines a l'huile," held properly classed, by assimilation, as "sardines packed in oil or otherwise" (S. 1382); the same rule was applied to smelts, similarly packed, and branded "Eperlans a l'huile" (S. 1128); and to sprats (S. 2136). Sardels, small fish put up in brine in kegs, eviscerated and the heads removed, held dutiable under the provision for anchovies and sardines, packed in oil or otherwise. (S. 1481.)

2 This proviso, though not in terms reenacted by the new law, is held by the department to be not repugnant to any provisions thereof, and, therefore, to remain in force. (S. April, 1883.) The proviso was the subject of some discussion in 1875, between the British Minister and the Secretary of State, the former insisting that it violated the spirit of the treaty of Washington. It is held applicable not to barrels, kegs, etc., in which herring, mackerel, and sea-caught fish are ordinarily packed, but only to cans, jars, boxes, etc., of smaller size, and not in any sense the equivalent of barrels. (S. 2160.)

282. Salmon, and all other fish, prepared or preserved,1 and prepared meats of all kinds, not specially enumerated or provided for in this act, twenty-five per centum ad valo

rem.

[Prepared vegetables, meats, fish, poultry, and game, sealed or unsealed, in cans or otherwise, thirty-five per centum ad valorem.]

[Salmon, -preserved, thirty per centum ad valorem.]

283. [Capers] Pickles and sauces, of all kinds, not otherwise specially enumerated or provided for in this act, thirty-five per centum ad valorem.2

284. Potatoes, fifteen cents per bushel of sixty pounds.3 285. Vegetables, in their natural state, or in salt or brine, not specially [otherwise] enumerated or provided for in this act, ten per centum ad valorem.4

286. Vegetables, prepared or preserved, of all kinds, not otherwise provided for thirty [-five] percentum ad valorem. (See 282.)

287. Chicory root, ground or unground, [one cent per pound]; burnt or prepared, two [five] cents per pound.5

288. Vinegar, [ten] seven and one-half cents per gallon. The standard for vinegar shall be taken to be that strength which requires thirty-five grains of bi-carbonate of potash to neutralize one ounce Troy of vinegar; and all import duties that may by law be imposed on vinegar imported from

1 Caviare, held dutiable as prepared fish. (S. 2372.)

2 Anchovy sauce held dutiable under this provision, and not under the provision for anchovies and sardines (S. 3492); also pickled limes, preserved in salt and water. (S. 708.)

3 Potatoes held not the less dutiable as potatoes, because imported for seed. (8. 1803.)

In ascertaining tare on potatoes, an allowance may be made for dirt when its weight can be definitely ascertained. (S. 5153.)

No fee is chargeable for weighing potatoes, —potatoes not being enumerated in § 3024 Rev. Sts., among weighable articles. (Š. 3165.)

4 Beans and peas, when intended for food, were classed as vegetables not otherwise provided for; when for seed, they were held dutiable as seeds. (S. 76, 651, 3848.) Split peas were classed as an unenumerated manufactured article, dutiable at twenty per cent. (S. 652.) The department, under the former law, classed cucumbers, cauliflowers, etc., preserved in brine, as pickles, chargeable at thirty-five per cent., until the U.S. Circuit Court for N.Y. held that they were entitled to classifiation as vegetables not otherwise provided for, when the department changed its rule of classification to conform thereto. (S. 5098.) Tomatoes, classed as vegetables not otherwise provided for. (S. 1843.)

The Supreme Court, in Arthur v. Herold, 100 U.S., 75, held that ground chicory and burnt chicory were the same thing.

foreign countries shall be collected according to this standard.1

289. [Acorn] Acorns, and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or as substitutes therefor [a substitute for coffee], not specially enumerated or [otherwise] provided for in this act, two [three] cents per pound.2

290. Chocolate, [five] two cents per pound.3

291. Cocoa, prepared or manufactured, two cents per pound.3

Fruits: 4

292. Currants, Zante or other, one cent per pound. 293. Dates, plums, and prunes, one cent per pound. [Plums two and a half cents per pound. ]5

294. Figs, two [and one-half] cents per pound.o 295. Oranges, [twenty per centum ad valorem] in boxes

1 This is only a reënactment of § 2917 Rev. Sts. Upon vinegar of strength above the standard, additional duties are levied in proportion to such strength. Thus, vinegar requiring thirty-six grains of bi-carbonate of potash to neutralize one ounce Troy is dutiable at ten cents per gallon, and in addition, one thirty-fifth of ten cents, that is, ten and two-sevenths cents per gallon. (S. 2988.)

Wine vinegar, bottled, labelled, and capped, and bearing a trade-mark on the metallic capsule covering the cork, held dutiable as vinegar at ten cents per gallon. (S. 1816.)

2 Dandelion-root, though recognized as a medicinal root, as well as a substitute for coffee, held dutiable, and not free as a crude medicinal substance (S. 3289); and, therefore, if imported in a condition unfit for medicinal purposes, not to be refused passage through the custom-house.' (S. 5583.) An article called "Kaoka," composed of charred wheat and molasses, recommended as a substitute for coffee, held dutiable under this provision. (S. 4564.)

3 Chocolate and prepared or manufactured cocoa being, under the new law, dutiable at the same rate, the subtile distinctions that have been raised before the department and in the courts, in order to control the classification of importations claiming to be cocoa, have no further value.

Through all the tariff acts the distinction between chocolate and confectionery has been preserved. Chocolate, eo nomine, is dutiable, and although put up in a particular form and sold as confectionery, is not dutiable as confectionery. (Arthur v. Stephani, 96 U.S., 125.)

The Tariff Commission recommended "that the duties on all green fruits, with the exception of oranges, lemons, limes, and grapes, be either reduced in duty or that they be placed upon the free list; that the duties on dried fruits, mustard, and several other minor articles be reduced, and that the ad valorem duty on oranges and lemons be abolished, and a specific duty substituted. Nearly all the oranges and that class of fruit from the Mediterranean are consigned fruits, and it has been almost impossible to determine the market value. The specific rates proposed are believed to be the equivalents of the present duties ad valorem, taking the average of the values, as shown in the invoices for the year."-Rep. Tariff Commission, p. 24.

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Mirabellen," held to be plums, not cherries. (S. 2670.) Plums soaked in brine before drying held to be dutiable, nevertheless, as plums. (S. 3811.) And see § 301,

note.

The department, November 24, 1882 (S. 5451), adopted as schedule tare for figs in boxes, thirteen per cent. of the gross weight of boxes and figs, this to be added to the actual tare of the cases.

of capacity not exceeding two and one-half cubic feet, twentyfive cents per box; in one-half boxes, capacity not exceeding one and one-fourth cubic feet, thirteen cents per half-box; in bulk, one dollar and sixty cents per thousand; in barrels, capacity not exceeding that of the one hundred and ninety-six pounds flour-barrel, fifty-five cents per barrel.

296. Lemons, [twenty per centum ad valorem] in boxes of capacity not exceeding two and one-half cubic feet, thirty cents per box; in one-half boxes, capacity not exceeding one and one-fourth cubic feet, sixteen cents per half-box; in bulk, two dollars per thousand.

297. Lemons and oranges, in packages, not specially enumerated or provided for in this act, twenty per centum ad valorem.

298. Limes [ten per centum ad valorem] and grapes, twenty per centum ad valorem.

[Fruits.

Oranges, lemons, pine-apples, and grapes, twenty per centum ad valorem; limes, bananas, plaintains, shaddocks, mangoes, ten per centum ad valorem. But no allowance shall be made for loss by decay on the voyage, unless the loss shall exceed twenty-five per centum of the quantity, and the allowance then made shall be only for the amount of loss in excess of twenty-five per centum of the whole quantity. Green, ripe, or dried, not otherwise provided for, ten per centum ad valorem.]1

299. Raisins, two [and one-half] cents per pound.

300. Fruits preserved in their own juices, and fruitjuice, twenty [-five] per centum ad valorem.2

1 Loss from damage was first held by the department to be allowable, not upon the basis of twenty-five per cent. of the whole importation, but of twenty-five per cent. of one of several kinds of fruit damaged, when shipped from one place by one consignor. The rule was then changed, and loss from damage was allowed only where twenty-five per cent. of all fruit was lost. The U.S. Circuit Court for Pa., in 1880, in Scattergood V. Tutton, sustained this view of the law. (S. 4516.) The following year AttorneyGeneral McVeagh affirmed the contrary opinion, which was adopted as the rule of the department (S. 4995); and also by the U.S. Circuit Court for N.Y., Cox, J. (Fed. Rep., May 22, 1883.)

The word "quantity" was held to mean the quantity landed, without taking into consideration that thrown overboard. (S. 3272, 4581.) When the fruit became so damaged as to be wholly worthless, it was held that no damage allowance should be made. (S. 1167, 4126). Damage by salt-water is considered damage by decay. (S. 3235.)

2 Pine-apples preserved in their own juice and in sugar, held dutiable, not under this provision, but as fruits preserved in sugar. (S. 1186.)

301. Comfits, sweatmeats, or fruits preserved in sugar, spirits, sirup [brandy], or molasses, not otherwise specified or provided for in this act, and jellies of all kinds, thirtyfive per centum ad valorem. [Jellies of all kinds, fifty per centum ad valorem.]1

Nuts:

302. Almonds [six] five cents per pound; shelled [ten], seven and one-half cents per pound; filberts, and walnuts, of all kinds, three cents per pound.

303. Peanuts or ground-beans, one cent per pound; shelled one and one-half cents per pound.2

304. Nuts, of all kinds, shelled or unshelled, not [otherwise] specially enumerated or provided for in this act, two cents per pound.3

305. Mustard, ground or preserved, in bottles or otherwise, ten cents per pound.

[Mustard, ground, in bulk, ten cents per pound; when inclosed in glass or tin, fourteen cents per pound.]

SCHEDULE [D] H.-LIQUORS.4

306. Champagne, and all other sparkling wines, in bottles

Fruit sirup, consisting of orange juice and lemon boiled with sugar, held dutiable as fruit-juice. (S. 1868.)

Fruit-juice containing forty-five per cent. of alcohol was classed,not as "fruit-juice," but as a preparation of which distilled spirits were a component part of chief value. This, on the ground that the preparation was not the article commercially known as fruit-juice, which only requires twenty per cent. of alcohol, or forty per cent. of proof spirits in its manufacture.

1 Candied orange-peel and lemon-peel held dutiable under this provision (S.1370); also so-called "prunes and pistoles," the same being identical with prunelles, and having been peeled and had the pits removed, and apparently having been prepared with sugar, and branded "Abricots conservés." (S. 4793.) It was contended by the importer that the merchandise was dutiable under the provision for dried fruits. An importation of so called "Weisbaden prunes" was similarly classed, but the importer, upon appeal, prevailed in his contention that they should be classed as prunes, the government failing to prove the use of sugar in the preparation of the fruit. (S. 4993.) Prunes, however, not the prunes of commerce, but preserved by means of sugar, are held dutiable as fruits preserved in sugar. (S. 2654.) Under this provision are classed the crystallized fruits known in France as "confitures" or "fruit confits," and in England as "comfits" or dry sweetmeats (S. 2704); also conserve of roseleaves preserved in sugar (S. 4339); and guava marmalade. (S. 1762.)

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2 The fact that peanuts are boiled in brine, does not remove them from the category of peanuts. (S. 3240.)

Nuts, not edible, held to be not dutiable under this schedule. Candle-nuts, held to be an unenumerated unmanufactured article. (S. 1958.)

4 A few verbal changes have been made in this schedule, which embraces all that is essential in the provisions of the former tariff.

Of the two classes providing for spirituous liquors under proof, one was stricken out because there was a double provision for the same thing.

Except in abolishing the allowance for breakages, and increasing the duty on wines, duties remain as fixed by the former law.