SCHEDULE 8.-SPIRITS, WINES, AND OTHER BEVERAGES-Continued.

811

No lower rate or amount of duty $5 per proof gallon. $1.75 per gallon.... $1.75 per gallon.
shall be levied, collected, and
paid on (the articles enumerated
in paragraph 802 of this schedule
[act of 1922]) (brandy, spirits, and
other spirituous beverages [acts of
1909 and 1913]) than that fixed by
law for the description of first
proof; but it shall be increased in
proportion for any greater strength
than the strength of first proof,
and all imitations of brandy,
spirits, or wines imported by any
names whatever shall be subject to
the highest rate of duty provided
for the genuine articles respec-
tively intended to be represented 17
and in no case less than--

812 There shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits [acts of 1909, 1913, and 1922], except that when it shall appear to the collector of customs from the gauger's return, verified by an affidavit by the importer to be filed within five days after the delivery of the merchandise, that a cask or package has been broken or otherwise injured in transit from a foreign port and as a result thereof a part of its contents, amounting to 10 per cent or more of the total value of the contents of the said cask or package in its condition as exported, has been lost, allowance therefor may be made in the liquidation of the duties. (Acts of 1913 and 1922.) 18

813

814

No wines, spirits, or other liquors or
articles provided for in this sched-
ule containing per cent or more
of alcohol shall be imported or
permitted entry except on a permit
issued therefor by the Commis-
sioner of Internal Revenue, and
any such wines, spirits, or other
liquors or articles imported or
brought into the United States
without a permit shall be seized
and forfeited in the same manner
as for other violations of the cus-
toms laws. 19

The Secretary of the Treasury is
hereby authorized and directed to
make all rules and regulations nec-
essary for the enforcement of the
provisions of this schedule. 19

17 Provided, That any brandy or other spirituous or distilled liquors imported in any sized cask, bottle, jug, or other packages, of or from any country, dependency, or province under whose laws similar sized casks, bottles, jugs, or other packages of distilled spirits, wine, or other beverage put up or filled in the United States are denied entrance into such country, dependency, or province, shall be forfeited to the United States. (Acts of 1909, 1913, and 1922.) Any brandy or other spirituous or distilled liquor imported in a cask ofless capacity than 10 gallons from any country shall be forfeited to the United States. (Acts of 1909 and 1913.)

18 The following was included in the acts of 1909 and 1913: "Wines, cordials, brandy, and other spirituous liquors, including bitters of all kinds, and bay rum or bay water, imported in bottles or jugs, shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs, and in addition thereto, duty shall be collected on the bottles or jugs at the rates which would be chargeable thereon if imported empty. The percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regulation prescribe.'

19 New provision made by act of 1922. Not in acts of 1909 and 1913.

Paragraph, act of 1922.

901

SCHEDULE 9.-COTTON MANUFACTURES.1

Classification.

Cotton card laps, sliver, and roving..
Cotton waste, manufactured or other-
wise advanced in value.
Cotton yarn, including warps, in
any form:

Not bleached, dyed, colored,
combed, or plied,2 of numbers-
Not exceeding No. 40.....

Up to and including No. 9.
Exceeding No. 9 and not ex-
ceeding No. 19.

Up to and including No. 15...
Exceeding No. 15 and up to and
including No. 30.

Exceeding No. 19 and not ex-
ceeding No. 39.

Exceeding No. 30..

Exceeding No. 39 and not ex-
ceeding No. 49.

Exceeding No. 40 and not ex-
ceeding No. 120.

8 cents per lb. and

cent per No. per lb. above No. 40.3

2 cents per lb.5.
cent per No. per
lb.5

5 per cent.4
7 per cent.4

10 per cent.4

cent per No. per
lb.5

15 per cent.4

17 per cent.

20 per cent.4

22 per cent.4

25 per cent.1

28 cents per lb.3.

16
cent per No. per
lb.

cent per No. per
lb.6

10 cents per lb. and
ocent per No.
per lb. above
No. 40.6

1The Emergency Tariff Act of 1921 imposed 7 cents per pound, in addition to the rates of duty imposed thereon by existing law, on manufactures of which cotton having a staple of 13 inches or more in length is the component material of chief value.

Plied yarns not specifically mentioned in act of 1913.

Provided, That none of the foregoing, of numbers not exceeding No. 80, shall pay less duty than 5 per cent and, in addition thereto, for each number, of 1 per cent; nor of numbers exceeding No. 80, less than 25 per cent.

Included plied yarns not bleached, dyed, colored, or combed.

None shall pay less than 15 per cent.

Provided, That none of the foregoing, of numbers not exceeding No. 80, shall pay less duty than 10 per cent and, in addition thereto, for each number, of 1 per cent; nor of numbers exceeding No. 80, fess than 30 per cent.

7 No. 140 and above shall pay not less than 20 per cent.

Exceeds No. 49 and not No. 59.
Exceeds No. 59 and not No. 79.
Exceeds No. 79 and not No. 99.
Exceeds No. 99..

Not exceeding 50 threads to the
square inch, counting the warp
and filling, valued at not over
7 cents per square yard.
Exceeding 50 and not exceeding

100 threads to the square
inch, valued at not over 7
cents per square yard—
Not exceeding 6 square yards
to the pound.

Exceeding 6 and not exceeding
9 square yards to the pound.
Exceeding 9 square yards to
the pound.

6 See footnote 6 on p. 71.

100

cent per average No. per lb. above No. 40.15

7 No. 140 and above shall pay not less than 20 per cent.

8 But not less than 20 per cent.

9 Mercerized yarns dutiable at same rates as those advanced by combing, bleaching, dyeing, or coloring in act of 1913.

10 None shall pay less than 20 nor more than 35 per cent. In no case shall the duty be assessed on a less number of yards than is marked on the goods as imported.

11 None shall pay less than 20 per cent. In no case shall duty be assessed on a less number of yards than is marked on the spools, reels, etc.

12 "Knitting" added by act of 1922.

13" Put up for handwork" added by act of 1922.

14 Plain gauze or leno woven cotton nets or nettings shall be classified for duty as cotton cloth. (Acts of 1913 and 1922.)

15 None of the foregoing, when containing yarns the average number of which does not exceed No. 80, shall pay less duty than 10 per cent and, in addition thereto, for each number, of 1 per cent; nor when exceeding No. 80, less than 30 per cent. (Act of 1922.)

Para

graph, act of 1922.

COMPARISON OF TARIFF ACTS OF 1909, 1913, AND 1922.

SCHEDULE 9.- COTTON MANUFACTURES-Continued.

Classification.

903 Cotton cloth-Continued.

Not bleached, etc.-Continued.
Not exceeding 100 threads to the

square inch, counting the
warp and filling-

Valued at over 7 and not over
9 cents per square yard.
Valued at over 9 and not over
10 cents per square yard.
Valued at over 10 and not over
12 cents per square yard.
Valued at over 12 and not
over 14 cents per square yard.
Valued at over 14 cents per
square yard.

Exceeding 100 and not exceed-
ing 150 threads to the square
inch, counting the warp and
filling-

Valued at not over 9 cents per

square yard

Not exceeding 4 square yards
to the pound.
Exceeding 4 and not exceed-
ing 6 square yards to the
pound.

24 cents per sq. yd.

23 cents per sq. yd.

4 cents per sq. yd..

5 cents per sq. yd..

6 cents per sq. yd.,
but not less than
25 per cent.

14 cents per sq. yd.

2 cents per sq. yd..

Exceeding 6 and not exceed

24 cents per sq. yd.

ing 8 square yards to the
pound.

Exceeding 8 square yards to
the pound.

23 cents per sq. yd.

Valued at over 9 and not over
10 cents per square yard.
Valued at over 10 and not over
12 cents per square yard.

3 cents per sq. yd..

43 cents per sq. yd.

5 cents per sq. yd.

Valued at over 12 and not
over 14 cents per square yard.
Valued at over 14 and not over
16 cents per square yard.
Valued at over 16 cents per
square yard.

Exceeding 150 and not exceed-
ing 200 threads to the square
inch, counting the warp and
filling-

Valued at not over 10 cents

per square yard-
Not exceeding 3 square
yards to the pound.
Exceeding 34 and not ex-
ceeding 4 square yards to
the pound.

Exceeding 4 and not ex-
ceeding 6 square yards to
the pound.

Exceeding 6 square yards to
the pound.

Valued at over 10 and not over
12 cents per square yard.
Valued at over 12 and not
over 14 cents per square yard.
Valued at over 14 and not over
16 cents per square yard.
Valued at over 16 and not over
20 cents per square yard.
Valued at over 20 cents per
square yard.

Exceeding 200 and not exceed-
ing 300 threads to the square
inch, counting the warp and
filling-

Valued at not over 12 cents

per square yard

Not exceeding 24 square
yards to the pound.
Exceeding 2 and not ex-
ceeding 34 square yards to
the pound.

6 cents per sq. yd.

8 cents per sq. yd.,
but not less than
30 per cent.

2 cents per sq. yd

23 cents per sq. yd.

3 cents per sq. yd..

3 cents per sq. yd.

43 cents per sq. yd.

5 cents per sq. yd.

6 cents per sq. yd.

8 cents per sq. yd..

10 cents per sq. yd.,
but not less than
35 per cent.

3 cents per sq. yd.

4 cents per sq. yd..

16 None of the foregoing, when containing yarns the average number of which does not exceed No. 80, shall pay less duty than 13 per cent and, in addition thereto, for each number, of 1 per cent; nor when exceeding No. 80, less than 33 per cent. (Act of 1922.)