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Wearing apparel, articles of personal adornment, toilet articles and similar personal effects, not for sale or for other persons than the owners. In the case of residents of the United States returning from abroad all wearing apparel, personal and household effects taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established under appropriate rules and regulations to be prescribed by the secretary of the treasury. Up to but not exceeding $100 in value of articles acquired abroad by such residents of the United States for personal or household use or as souvenirs or curios, but not bought on commission or intended for sale, shall be admitted free of duty.

Whalebone, unmanufactured.

Wheat and wheat flour except when imported from a country imposing a duty on wheat and wheat flour exported from the United States.

Wire for fencing or baling purposes.

Wood: Logs, timber, pulp woods, kindling wood, firewood, hop poles, hoop poles, fence posts, hubs for wheels, posts, sawed boards, laths, pickets, palings, staves, shingles, ship timber, broom handles. Woods: Cedar, lignum vitæ, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood and other cabinet woods in the log, rough or hewn only; red cedar timber, hewn, sided, squared or round; sticks of partridge hair wood, pimento, orange, myrtle and other woods n. e. s., in the rough.

Wood pulp, mechanically ground, chemical and rag pulp. Wool of the sheep, hair of the camel and other like animals. Wool waste. Works of art: Original paintings, drawings, artists' proof etchings unbound, engravings unbound, printed by hand, original sculptures; works of art imported for exhibition purposes or for presentation to a public institution. Works of art (except rugs and carpets) which shall have been produced more than 100 years prior to the date of importation.

DISCRIMINATING DUTIES.

A discriminating duty of 10 per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected and paid on all goods, wares or merchandise which shall be imported in vessels not of the United States, or which, being the production or manufacture of any foreign country not contiguous to the United States, shall come into the United States from such contiguous country; but this discriminating duty shall not apply to goods, wares or merchandise which shall be imported in vessels not of the United States entitled at the time of such importation by treaty or convention or act of congress to be entered in the ports of the United States on payment of the same duties as shall then be payable on goods, wares and merchandise imported in vessels of the United States, nor to such foreign products or manufactures as shall be imported from such contiguous countries in the usual course of strictly retail trade.

No goods, wares or merchandise, unless in cases provided

for by treaty, shall be imported into the United States from any foreign port or place, except in vessels of the United States, or in such foreign vessels as truly and wholly belong to the citizens or subjects of that country of which the goods are the growth, production or manufacture, or from which such goods, wares, or merchandise can only be, or most usually are, first shipped for transportation. All goods, wares or merchandise imported contrary to this section, and the vessel wherein the same shall be imported, shall be forfeited to the United States.

The preceding subsection shall not apply to vessels or goods, wares or merchandise imported in vessels of a foreign nation which does not maintain a similar regulation against vessels of the United States.

DISCOUNT FOR AMERICAN SHIPS,

A discount of 5 per centum on all duties imposed by this act shall be allowed on such goods, wares and merchandise as shall be imported in vessels admitted to registration under the laws of the United States: Provided, That nothing in this subsection shall be so construed as to abrogate or in any manner impair or affect the provisions of any treaty concluded between the United States and any foreign nation.

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ILLUSTRATION SHOWING THE TIME IN PRINCIPAL
CITIES OF THE WORLD, WHEN IT IS NOON
IN WASHINGTON, D. C.

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A FEW TEST AND REVIEW QUESTIONS

The following series of questions will tend to fix in the mind of the reader much of the valuable information contained within the pages of this book.

All of the subject matter of the book is not covered by the questions, nor indeed could it be without greatly enlarging the size of the volume, for its pages literally teem with important facts and figures of the most practical value, not only to the business man, but to the student, teacher, farmer, mechanic, lawyer, and statesman.

To those who have not familiarized themselves with the contents of the book, this partial list of questions will serve to show what a valuable aid this compact little ready-reference manual must be in solving the many puzzling problems that are constantly presenting themselves for solution in the practical every day business life of busy people.

QUESTIONS

What are some of the special points to be observed in writing business letters?

......

Can school directors terminate a contract with a teacher by doing away with the school in which he teaches?.......

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In levying taxes, how is the rate of taxation determined?... 99 What is garnishment?....

What amount of personal property is exempt from execution in the different States?

111

What is stock-jobbing?

112

....

Is a warehouse receipt negotiable?

117

What is the total railway mileage of the world?

119

What is meant by bonded goods?......

119

What five things are necessary to constitute a valid contract? 120 Is a husband bound to pay for necessaries furnished his wife against his orders?..

120

What is the exception to the rule that a contract without a
consideration is void at the option of the party against
whom it is sought to be enforced?.....

Is a contract made under mistake of fact binding?.
What contracts cannot be enforced?......

What contracts must be in writing?.

If a person is hired for a certain time and before the time expires is dismissed without cause, can he recover for the whole term for which he was hired?.....

121

121

121

123

128

..........

128

Under what circumstances may letters constitute a contract? 125
What is a negotiable note? How is it negotiated?....
Is it necessary to present a note for payment in order to
make its maker liable?..

130

What should every receipt show?

140

149

In what case will the drawer of a check be liable for a raised amount paid on it by the bank?.....

149

What is a raised check?....

In what three States is New Year's day not a legal holiday?. 164
What constitutes a warranty of goods sold?....
What instruments must be acknowledged?

...

167

174

For what acts of his agent is a principal liable?.
How far is a hotel keeper responsible for the goods of his
guests?....

178

191

What is the responsibility of a warehouseman for the loss or injury of goods entrusted to him?....

191

What are the requisites of a valid deed?

205

What is a guaranty, and how must it be created?..

210

Does negligence of the insured exempt the company from paying loss by fire?

214

Who may insure the life of another?

218

When is a notice to quit necessary to make a tenant give up possession?

221

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When is a farm tenant entitled to "away-going crops,' crops of the present season unmatured when he quits?.... 226 What is the essential requisite of a personal property lien?.. 230 In what States must a person be able to read and write in order to be entitled to vote?...... How must applications be made for official positions under the civil service law of the U. S.?...

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Is a new partner liable for debts of the firm contracted previous to his becoming a member? ...

How long does a patent secure to the patentee the exclusive
right to manufacture and sell his invention?...
Does the copyright law secure to authors the right of trans-
lation?

255

261

What is the total value of farm property in the U. S.?...... 268 Is the acceptance of a bank check by a creditor a payment of the debt?........

294

.......

Under what circumstances is the owner of a mischievous
animal responsible for any damage it may do?..
What is the general law as to the rights and duties of the
finder of lost property? ...

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What is a breach of trust as distinguished from larceny?... 298 Is a laborer bound to work on legal holidays?....

302

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