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came here some time since representing forty-seven mills, manufacturing all kinds of cotton goods, will deal honestly and squarely by the importers, and if the manufacturers will place their goods upon this market satisfied with a reasonable profit, there is no doubt but that those forty-seven mills, located, I believe, principally in the Southern States, will secure a very large share of the trade in DAVID N. BURKE, Consul.

their line.

PERNAMBUCO, November 7, 1893.

III.

TARIFF CHANGES IN BRAZIL.

The following modifications of the Brazilian tariff have been made Since the translation published by the Bureau of the American Republics in July, 1891 (Bulletin 8, Import Duties of Brazil), by a law passed by the Brazilian Congress in December, 1891, and reaffirmed in September, 1893. These modifications will be in force for the year 1894.

The surtaxes mentioned below are to be understood as increases on the rates given in the tariff as published by the Bureau in 1891.

Modifications of the Customs Tariff of Brazil for the Year 1894

1.-Importations.

The surtaxes on the import duties on articles of consumption, stipulated in law No. 25, of December 30, 1891, and in the legal dispositions alluded to in said law, are maintained.

The duty on matches has been trebled, and the duties on smoking tobacco and kitchen salt have been doubled.

A surtax of 30 per cent shall, as heretofore, be levied on the following articles:

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Frames.
Mouldings.

Vases and other articles of porce

lain, Nos. 4, 5 and 6.

Lustres, candelabra, and chande

liers of all kinds.

Articles of glass, No. 2.

Fermented beverages.

Liqueurs.

Alcoholic liquids and beverages.
Wine, in bottles.

Bouillons or jellies.

All articles included in classes
XVIII, XXVII, XXIX, and

XXXV.

Gloves.

Corsets.

Cravats.

Hats and caps of all kinds.
Tissues of linen, canvas, Brittany,

Irish and Rouen cloth, muslin,
cambric, platilha, and other tis-
sues not specially mentioned, un-
bleached, bleached, dyed, brown,
striped, or printed.

Cloth, cassimere, and cassinet of wool,
mixed or not with silk, single or
double, embroidered or not, and
similar goods not specially men-
tioned.

Damask.
Alpacas, serges, serafinas, striped
stuffs, royal, Chinese satin, knitted
tissues, crape, woolen velvet, aud
other similar tissues not elsewhere
mentioned, plain, twilled, figured
or damasked.

Macaroni shall be subject to the duty levied on biscuits, small cakes and crackers.

The duties on liquids, which are not yet levied on a weight unit, shall, in future, be collected on gross weight, including recipients, with deduction of the tare allowances established in the tariff, the litre being considered as a kilogramme.

Conformably to law 126 A, of November 21, 1892, the clearance dues on articles exempt from consumption duties (with the exception of animals of the bovine,

ovine or porcine race, live or slaughtered, destined for consumption, wheat in the grain, and all other seeds destined for sowing, and the articles named below under the head of "Exemptions") are maintained.

Conformably to the aforesaid law, the surtax on porterage (capatarzas) and warehouse dues are likewise maintained.

II.--Additional Dues.

The surtaxes established by law No. 25, of December 30, 1891, on the import duties on articles of consumption are maintained, and the exemptions from the surtax shall likewise include printing paper, books stitched or bound with cardboard or paper covers, cloth, hides or skins.

The additional tax of 10 per cent levied on the fees for clearing goods admitted free of consumption duties, as well as on porterage, warehousing, light and dock dues, is likewise maintained.

III.--Exemptions.

The following articles shall, on importation, be exempt from clearance fees: Machines and material destined to improve the manufacture of sugar, and for the construction and installation of factories, provided that these articles be directly imported by the cultivators or destined to their use.

The machines and materials in question, which include articles already exempt from duty according to the tariff as well as other dutiable articles, are the following:

1. Iron trusses or frames with accessories such as columns, beams, screws, rivets, sheets of zinc or of galvanized iron for walls and roofs.

2. Complete plant for lighting by electricity or gas.

3. Conduits for pipes and water, gas or steam, with their joints and cocks. 4. Tools of iron, portable lifting-jacks (talhas), forges, etc.

5. Machines and transmission apparatus for the manufacture of sugar and for the distillation of brandy and alcohol.

6. Transmission belts, bands of caoutchouc or asbestos, and cordage of cotton and hemp for transmission apparatus.

7. Presses (trilhos), portable or fixed, contractors' trollies and wagons for the transportation of earth and products; locomotives, carts, boats and recipients of wood or iron.

8. Fire-bricks for furnaces of steam boilers.

9. Scales for weighing sugar cane and iron tanks for cane juice.

The exemption from duty shall not extend to common building bricks, wood of all kinds; copper nails, generally known as Paris nails, grease for machines and to all articles which the industry of the country produces in a sufficient quantity to meet the requirements of consumption.

The request for exemption must be addressed to the customs inspectors, who shall grant the same on the production of the following documents:

I. A detailed list of the articles, with indication of the kind, quantity, weight.

or measure.

2. Proof establishing that the machines or material for which free entry is requested are destined to the use for which exemption is granted, that they will be employed for said purpose and that the quantity declared is exactly that absolutely required.

The customs clearance shall be effected by means of a bond or guarantee, in order that the Treasury may, when necessary, recover the duties due, should the machines or their parts as well as the imported materials have been employed for a use other than that for which the free entry was granted. In the latter case, the duties must be collected on all the materials or machines, and the interested party shall no longer be authorized to request other exemptions.

It is to be understood that in cases where the above surtax is levied on articles embraced in the reciprocity agreement between the United States and Brazil, the former country still continues to enjoy the reduction on the total amount of the duties guaranteed by said agreement.

IV.

TARIFF CHANGES IN GUATEMALA.

The official paper of Guatemala, El Guatemalteco, states that President Barrios has issued a decree in which, after citing the American articles which that government agreed to admit free of duty, he declares that from and after the 19th of October, 1893, certain additional articles are to be admitted into Guatemala free of all customs duties, and of any national or municipal dues, and national port charges. The following changes in the tariff and fiscal arrangements are also made:

From the 15th of October, the fiscal and municipal taxes on cattle were to be that of $2.50 per head.

From the 12th of October cattle and hogs might be introduced into the Republic free of all taxes.

From the 13th of October, the importation of dried meats, smoked or salted, was to be free of all duties.

The slaughter of sheep and hogs is also free of all fiscal or munic ipal taxes.

From the 15th of October, the manufacture of flour in the country was to be free of all taxes, whether fiscal, municipal or other. The imported flour was to pay, from the same date, in the Custom House a

duty of $2 per quintal, gross weight (about to pounds). Wheat imported is to pay $1 per quintal.

From the 1st of January, 1894, the customs of the Republic will charge 25 per cent of the import duties in national gold coin without. any alteration during the whole of the year 1894.

From the 14th of October, the tax on each bottle of "aguardiente," purchased at the depots for consumption, was to be 46 cents. Following are the articles to be admitted duty free:

Aerometers.

Galvanized iron wire for telegraph and telephone use.

Wooden school alphabets of all kinds.

Coal-pit tar.

Asbestos, in fibre or plates, in natural state.

Dessicated animals, prepared for cabinets of natural history.

Printed, lithographed or engraved advertisements on paper or cardboard,

without frame.

Apparatus for gas lighting.

Electric apparatus, except the chemical substances taxed.

Fire engines and their appurtenances.

Plows, and all separate parts of same.

Argil, sand or molding-sand in natural state.

Rice, in grain.

Barometers.

Paper money.

Iron pumps of all kinds.

Glass globes for electric light.

Boats, fishing-tackle, sails, chains, oars, and all other appurtenances of ships in use in the ports, canals, rivers and lakes of the Republic.

Iron buoys and all apparatus for locating the same.

Pitch, prepared for vessels.

Mineral refuse.

Compasses of all kinds.

Codfish.

Wire or steel cable, of all thicknesses.

Coal, charcoal and animal charcoal, except in powder.

Catalogues, of all kinds, unbound.

Geographical, topographical and nautical maps.

Roman cement, common and hydraulic, lime.

Coke.

Numismatic, geological and natural historical collections for museums and

cabinets.

Cork, in sheets or uncut.

Crucibles of all kinds and cupels.

Rock crystal, unpolished.

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