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SCHEDULE D. Wood, or manufact

219. Cedar: That on and after March first, eighteen hundred and ninety-one, paving posts, railroad ties, and telephone and telegraph ures of-continued. poles of cedar, shall be dutiable at twenty per centum ad valorem. 220. Sawed boards, plank, deals, and all forms of sawed cedar, lignum-vitiae, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all other cabinet-woods not further manufactared than sawed, fifteen per centum ad valorem; veneers of wood, and wood, unmanufactured, not specially provided for in this act, twenty per centum ad valorem.

221. Pine clapboards, one dollar per one thousand.

222. Spruce clapboards, one dollar and fifty cents per one thousand. 23. Hubs for wheels, posts, last-blocks, wagon-blocks, oar-blocks, gun-blocks, heading-blocks, and all like blocks or sticks, rough-hewn or sawed only, twenty per centum ad valorem.

24. Laths, fifteen cents per one thousand pieces.

225. Pickets and palings, ten per centum ad valorem.

226. White pine shingles, twenty cents per one thousand; all other, thirty cents per one thousand.

227. Staves of wood of all kinds, ten per centum ad valorem.

228. Casks and barrels (empty), sugar-box shooks, and packingbores and packing-box shooks, of wood, not specially provided for in this act, thirty per centum ad valorem.

229. Chair cane, or reeds wrought or manufactured from rattans or reeds, and whether round, square, or in any other shape, ten per centum ad valorem.

230. House or cabinet furniture, of wood, wholly or partly finished, manufactures of wood, or of which wood is the component material of chief value, not specially provided for in this act, thirtyfive per centum ad valorem.

SCHEDULE E.-SUGAR.

SCHEDULE E.

Sugar.

R. S., sec. 3689, pp. 724-726.

231. That on and after July first, eighteen hundred and ninety-one, Founty. and until July first, nineteen hundred and five, there shall be paid, from any moneys in the Treasury not otherwise appropriated, under the provisions of section three thousand six hundred and eighty-nine of the Revised Statutes, to the producer of sugar testing not less than ninety degrees by the polariscope, from beets, sorghum, or sugar-cane grown within the United States, or from maple sap produced within the United States, a bounty of two cents per pound; and upon such sugar testing less than ninety degrees by the polariscope, and not less than eighty degrees, a bounty of one and three-fourths cents per pound, under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe.

cense.

232. The producer of said sugar to be entitled to said bounty shall Application for Hhave first filed prior to July first of each year with the Commissioner of Internal Revenue a notice of the place of production, with a general description of the machinery and methods to be employed by him, with an estimate of the amount of sugar proposed to be produced in the current or next ensuing year, including the number of maple trees to be tapped, and an application for a license to so produce, to be accompanied by a bond in a penalty, and with sureties to be approved by the Commissioner of Internal Revenue, conditioned that he will faithfully observe all rules and regulations that shall be prescribed for such manufacture and production of sugar.

233. The Commissioner of Internal Revenue, upon receiving the application and bond hereinbefore provided for, shall issue to the applicant a license to produce sugar from sorghum, beets, or sugarcane grown within the United States, or from maple sap produced within the United States at the place and with the machinery and

Bond.

License to produce

sugar.

SCHEDULE E. Sugar-continued. Time limit.

Bounty only to licensed producer, etc.

Regulations.

Inspection, etc.

Payment of bounties.

by the methods described in the application; but said license shall not extend beyond one year from the date thereof.

234. No bounty shall be paid to any person engaged in refining sugars which have been imported into the United States, or produced in the United States upon which the bounty herein provided for has already been paid or applied for, nor to any person unless he shall have first been licensed as herein provided, and only upon sugar produced by such person from sorghum, beets, or sugar-cane grown within the United States, or from maple sap produced within the United States. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall from time to time make all needful rules and regulations for the manufacture of sugar from sorghum, beets, or sugar cane grown within the United States, or from maple sap produced within the United States, and shall, under the direction of the Secretary of the Treasury, exercise supervision and inspection of the manufacture thereof.

235. And for the payment of these bounties the Secretary of the Treasury is authorized to draw warrants on the Treasurer of the United States for such sums as shall be necessary, which sums shall be certified to him by the Commissioner of Internal Revenue, by Minimum production. whom the bounties shall be disbursed, and no bounty shall be allowed or paid to any person licensed as aforesaid in any one year upon any quantity of sugar less than five hundred pounds.

Penalty for illegally applying for, etc., bounty, etc.

Import duties.
Provisos.

Additional rate from countries paying cer

tain bounty on expor tation.

Regulations.

Beet-sugar machin ery free until July

236. That any person who shall knowingly refine or aid in the refining of sugar imported into the United States or upon which the bounty herein provided for has already been paid or applied for, at the place described in the license issued by the Commissioner of Internal Revenue, and any person not entitled to the bounty herein provided for, who shall apply for or receive the same, shall be guilty of a misdemeanor, and, upon conviction thereof, shall pay a fine not exceeding five thousand dollars, or be imprisoned for a period not exceeding five years, or both, in the discretion of the court.

237. All sugars above number sixteen Dutch standard in color shall pay a duty of five-tenths of one cent per pound: Provided, That all such sugars above number sixteen Dutch standard in color shall pay one-tenth of one cent per pound in addition to the rate herein provided for, when exported from, or the product of any country when and so long as such country pays or shall hereafter pay, directly or indirectly, a bounty on the exportation of any sugar that may be included in this grade which is greater than is paid on raw sugars of a lower saccharine strength; and the Secretary of the Treasury shall prescribe suitable rules and regulations to carry this provision into effect: And provided further, That all machinery 1, purchased abroad and erected in a beet-sugar factory and used in the production of raw sugar in the United States from beets produced therein shall be admitted duty free until the first day of July, Refund of duties on eighteen hundred and ninety-two: Provided, That any duty collected on any of the above-described machinery purchased abroad and imported into the United States for the uses above indicated since Jamary first, eighteen hundred and ninety, shall be refunded. 238. Sugar candy and all confectionery, including chocolate confectionery, made wholly or in part of sugar, valued at twelve cents or less per pound, and on sugars after being refined, when tinctured, colored, or in any way adulterated, five cents per pound.

1892.

machinery.

Provisions to take effect April 1, 1891.

Proviso.

239. All other confectionery, including chocolate confectionery, not specially provided for in this act, fifty per centum ad valorem. 240. Glucose, or grape sugar, three-fourths of one cent per pound. 241. That the provisions of this act providing terms for the admission of imported sugars and molasses and for the payment of a bounty on sugars of domestic production shall take effect on the first day of April, eighteen hundred and ninety-one: Provided, That on and after the first day of March, eighteen hundred and ninety-one, and

SCHEDULE E. Sugar-continued.

bond.

prior to the first day of April, eighteen hundred and ninety-one, sugars not exceeding number sixteen Dutch standard in color may be refined in bond without payment of duty, and such Refining, etc., in refined sugars may be transported in bond and stored in bonded warehouse at such points of destination as are provided in existing laws relating to the immediate transportation of dutiable goods in bond, under such rules and regulations as shall be prescribed by the Secretary of the Treasury.

SCHEDULE F.-TOBACCO And ManufacTURES OF.

SCHEDULE F. Tobacco and manufactures of.

Proviso.

242. Leaf tobacco suitable for cigar-wrappers, if not stemmed, two dollars per pound; if stemmed, two dollars and seventy-five cents per pound: Provided, That if any portion of any tobacco imported in any bale, box, or package, or in bulk shall be suitable for A portion suitable cigar-wrappers, the entire quantity of tobacco contained in such bale, tire bale, etc., dutiable box, or package, or bulk shall be dutiable; if not stemmed, at two as. dollars per pound; if stemmed, at two dollars and seventy-five cents

per pound.

243. All other tobacco in leaf, unmanufactured and not stemmed, thirty-five cents per pound; if stemmed fifty cents per pound.

244. Tobacco, manufactured, of all descriptions, not specially enumerated or provided for in this act, forty cents per pound.

245. Snuff and snuff flour, manufactured of tobacco, ground dry, or damp, and pickled, scented, or otherwise, of all descriptions, fifty cents per pound.

246. Cigars, cigarettes, and cheroots of all kinds, four dollars and fifty cents per pound and twenty-five per centum ad valorem; and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars.

SCHEDULE G.-AGRICULTURAL PRODUCTS AND PROVISIONS.

ANIMALS, LIVE

247. Horses and mules, thirty dollars per head: Provided, That horses valued at one hundred and fifty dollars and over shall pay a duty of thirty per centum ad valorem.

249. Cattle, more than one year old, ten dollars per head; one year old or less, two dollars per head.

249. Hogs, one dollar and fifty cents per head.

250. Sheep, one year old or more, one dollar and fifty cents per
head; less than one year old, seventy-five cents per head.
251. All other live animals, not specially provided for in this act,
twenty per centum ad valorem.

BREADSTUFFS AND FARINACEOUS SUBSTANCES

252. Barley, thirty cents per bushel of forty-eight pounds.

253. Barley-malt, forty-five cents per bushel of thirty-four pounds.
254. Barley, pearled, patent, or hulled, two cents per pound.
255. Buckwheat, fifteen cents per bushel of forty-eight pounds.
256. Corn or maize, fifteen cents per bushel of fifty-six pounds.
257. Corn-meal, twenty cents per bushel of forty-eight pounds.
258. Macaroni, vermicelli, and all similar preparations, two cents
per pound.

259. Oats, fifteen cents per bushel.

260. Oatmeal, one cent per pound.

261. Rice, cleaned, two cents per pound; uncleaned rice, one and one-quarter cents per pound; paddy, three-quarters of one cent per pound; rice-flour, rice-meal, and rice, broken, which will pass through a sieve known commercially as number twelve wire sieve, one-fourth of one cent per pound.

for wrappers, the en

SCHEDULE G. Agricultural prod. ucts and provisions. Live animals. Proviso.

Horses, ad valorem.

Breadstuffs and farinaceous substances.

586

SCHEDULE G.

Agricultural products and provisionscontinued.

Dairy products.

FIFTY-FIRST CONGRESS.

262. Rye, ten cents per bushel.

SESS. I. CH. 1244. 1890.

263. Rye-flour, one-half of one cent per pound.
264. Wheat, twenty-five cents per bushel.

265. Wheat-flour, twenty-five per centum ad valorem.
DAIRY PRODUCTS-

266. Butter, and substitutes therefor, six cents per pound.
267. Cheese, six cents per pound.

268. Milk, fresh, five cents per gallon.

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269. Milk, preserved or condensed, including weight of packages, Farm and field prod- FARM AND FIELD PRODUCTSthree cents per pound; sugar of milk, eight cents per pound.

ucts.

Seeds.

Fish

270. Beans, forty cents per bushel of sixty pounds.

271. Beans, pease, and mushrooms, prepared or preserved, in tins, Njars, bottles, or otherwise, forty per centum ad valorem. 272. Broom-corn, eight dollars per ton.

273. Cabbages, three cents each.

274. Cider, five cents per gallon.

275. Eggs, five cents per dozen.

276. Eggs, yolk of, twenty-five per centum ad valorem.

277. Hay, four dollars per ton.

278. Honey, twenty cents per gallon.

279. Hops, fifteen cents per pound.
280. Onions, forty cents per

bushel.

281. Pease, green, in bulk or in barrels, sacks, or similar packages, forty cents per bushel of sixty pounds; pease, dried, twenty cents per bushel; split pease, fifty cents per bushel of sixty pounds: pease in cartons, papers, or other small packages, 282. Plants, trees, shrubs, and vines of all kinds, commonly known one cent per pound. as nursery stock, not specially provided for in this act, twenty per centum ad valorem.

283. Potatoes, twenty-five cents per bushel of sixty pounds.

SEEDS

284. Castor beans or seeds, fifty cents per bushel of fifty pounds 285. Flaxseed or linseed, poppy seed and other oil seeds,

[graphic]

not

specially provided for in this act, thirty cents per bushel of fifty-six pounds; but no drawback shall be allowed on oil286. Garden-seeds, agricultural seeds, and other seeds, not specially bycake made from imported seed. provided for in this act, twenty per centum ad valorem.

287. Vegetables of all kinds, prepared or preserved, including pickles and sauces of all kinds, not specially provided for in 288. Vegetables in their natural state, not specially provided for this act, forty-five per centum ad valorem. 289. Straw, thirty per centum ad valorem. in this act, twenty-five per centum ad valorem.

290. Teazles, thirty per centum ad valorem. FISH

291. 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 cents per whole
box; in half-boxes, measuring not more than five inches
long, four inches wide, and one and five-eighths inches deep,
five cents each; in quarter-boxes, measuring not more than
four and three-fourths inches long, three and one-half inches
wide, and one and one-fourth inches deep, two and one-half
cents each; when imported in any other form, forty per
centum ad valorem.

292. Fish, pickled, in barrels or half barrels, and mackerel or sal-
293. Fish, smoked, dried, salted, pickled, frozen, packed in ice, r
mon, pickled or salted, one cent per pound.
otherwise prepared for preservation, and fresh fish, not

[graphic]

specially provided for in this act, three-fourths of one cent per pound.

294. Herrings, pickled or salted, one-half of one cent per pound; herrings, fresh, one-fourth of one cent per pound.

295. Fish in cans or packages made of tin or other material; except anchovies and sardines and fish packed in any other manner, not specially enumerated or provided for in this act, thirty per centum ad valorem.

SCHEDULE G. Agricultural products and provisions continued.

296. Cans or packages, made of tin or other metal, containing shell Cans, etc.
fish admitted free of duty, not exceeding one quart in con-
tents, shall be subject to a duty of eight cents per dozen cans
or packages; and when exceeding one quart, shall be subject
to an additional duty of four cents per dozen for each addi-
tional half quart or fractional part thereof: Provided, That
until June thirtieth, eighteen hundred and ninety-one, such
cans or packages shall be admitted as now provided by law.
FRUITS AND NUTS-

Fruits:

297. Apples, green or ripe, twenty-five cents per bushel.
298. Apples, dried, dessiccated, evaporated, or prepared in any
manner, and not otherwise provided for in this act, two
cents per pound.

299. Grapes, sixty cents per barrel of three cubic feet capacity or
fractional part thereof; plums, and prunes, two cents per
pound.

300. Figs, two and one-half cents per pound.

301. Oranges, lemons, and limes, in packages of capacity of one and one-fourth cubic feet or less, thirteen cents per package; in packages of capacity exceeding one and one-fourth cubic feet and not exceeding two and one-half cubic feet, twentyfive cents per package; in packages of capacity exceeding two and one-half cubic feet and not exceeding five cubic feet, fifty cents per package; in packages of capacity exceeding five cubic feet, for every additional cubic foot or fractional part thereof, ten cents; in bulk, one dollar and fifty cents per one thousand; and in addition thereto a duty of thirty per centum ad valorem upon the boxes or barrels containing such oranges, lemons, or limes.

302. Raisins, two and one-half cents per pound.

303. Comfits, sweetmeats, and fruits preserved in sugar, sirup, molasses, or spirits not specially provided for in this act, and jellies of all kinds, thirty-five per centum ad valorem. 304. Fruits preserved in their own juices, thirty per centum ad valorem.

305. Orange-peel and lemon-peel, preserved or candied, two cents

per pound. Nuts:

306. Almonds, not shelled, five cents per pound; clear almonds, shelled, seven and one-half cents per pound.

307. Filberts and walnuts of all kinds, not shelled, three cents pound; shelled, six cents per pound.

per

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

309. Nuts of all kinds, shelled or unshelled, not specially provided for in this act, one and one-half cents per pound.

MEAT PRODUCTS

310. Bacon and hams, five cents per pound.

311. Beef, mutton, and pork, two cents per pound.

312. Meats of all kinds, prepared or preserved, not specially pro-
vided for in this act, twenty-five per centum ad valorem.
313. Extract of meat, all not specially provided for in this act,
thirty-five cents per pound; fluid extract of meat, fifteen

Proviso.

Existing rate till June 30, 1891.

Fruits and nuts,

Meat products.

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