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1910. S3



The tariff act as given in this volume is not printed exactly in the form in which enacted. The usual solid style in which it was enacted has been departed from and an open style adopted; so that, so far as practicable, each distinct provision has been made more conspicuous by separating it from other provisions in the same paragraph or section and commencing it at the beginning of a line, the rate of duty being placed at the right of the line.

This was done with a view to facilitating the use of the book. The present act is the longest and most elaborate that Congress has ever passed; and without some such visual aid it is difficult to read understandingly many of the long and complex paragraphs of the law. It is hoped that the innovation will find favor with the users of the publication.

This change does not, however, in any way modify the text of the law. Wording, punctuation, capitalization, etc., remain unchanged; and should it be desired to make an exact copy of any provision, it will be necessary only to omit the spaces introduced between the provisions in each paragraph or section.

This edition is based on the provisions of the act and on the various decisions of the Treasury Department, the Board of U. S. General Appraisers and the United States courts, and the greatest care has been exercised in every detail.

Owing to the nature of the work, we cannot agree to accept any responsibility in the event of a discrepancy, since the tariff bill contains provisos which may be open to judicial interpretation.



To Provide Revenue, Equalize Duties and Encourage the Industries of the United States, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That on and after the day following the passage of this Act, except as otherwise specially provided for in the second section of this Act,

there shall be levied, collected, and paid upon

all articles when imported from any foreign country into the United States or into any of its possessions

(except the Philippine Islands and the islands of Guam and Tutuila)

the rates of duty which are by the schedules and paragraphs of the dutiable list of this section prescribed, namely:



1. Acids:

Acetic or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths,

three-fourths of one cent per pound;

exceeding the specific gravity of one and forty-seven one

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lactic acid, containing not over forty per centum by weight of

actual lactic acid,

two cents per pound;

containing over forty per centum by weight of actual lactic


oxalic acid,

three cents per pound;

-two cents per pound;


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