Officers of United States vessels to be citizens. June 30, 1884. Duties on imports in lieu of former duties. Teas. Standard of sugars. Sugar-candy and confectionery. Molasses and sirups. Brandy. Cordials and liqueurs. Bay rum. hundred and thirty, as makes discrimination in favor of vessels certain proportions of whose crews shall be citizens of the United States, shall be, and the same are hereby, repealed: Provided, however, That officers of vessels of the United States shall in all cases be citizens of the United States. APPROVED, June 28, 1864. CHAP. CLXXI. —An Act to increase Duties on Imports, 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 first day of July, Anno Domini eighteen hundred and sixty-four, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid, on goods, wares, and merchandise herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say: First. On teas of all kinds, twenty-five cents per pound. Second. On all sugar not above number twelve, Dutch standard in color, three cents per pound. On all sugar above number twelve, and not above number fifteen, Dutch standard in color, three cents and a half per pound. On all sugar above number fifteen, not stove-dried, and not above number twenty, Dutch standard in color, four cents per pound. On all refined sugar in form of loaf, lump, crushed, powdered, pulverized, or granulated, and all stove-dried or other sugar above number twenty, Dutch standard in color, five cents per pound: Provided, That the standard by which the color and grades of sugar are to be regulated shall be selected and furnished to the collectors of such ports of entry as may be necessary by the Secretary of the Treasury, from time to time, and in such manner as he may deem expedient. On sugar-candy, not colored, ten cents per pound. On all other confec tionery, not otherwise provided for, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at thirty cents per pound or less, fifteen cents per pound. On all confectionery valued above thirty cents per pound, or when sold by the box, package, or otherwise than by the pound, fifty per centum ad valorem. Third. On molasses from sugar-cane, eight cents per gallon. On sirup of sugar-cane juice, melado, concentrated melado, or concentrated molasses, two cents and a half per pound: Provided, That all sirups of sugar or sugar-cane, cane juice, concentrated molasses, or concentrated melado, entered under the name of molasses, or any other name than sirup of sugar, or of sugar-cane, cane juice, concentrated molasses, or concentrated melado, shall be liable to forfeiture to the United States, and the same shall be forfeited. SEC. 2. And be it further enacted, That on and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say: First. On brandy, for first proof, two dollars and fifty cents per gallon. On other spirits, manufactured or distilled from grain or other materials, for first proof, two dollars per gallon. On cordials, and liqueurs of all kinds, and arrack, absynthe, kirschenwasser, ratafia, and other similar spirituous beverages, not otherwise provided for, two dollars per gallon. On bay rum, one dollar and fifty cents per gallon. On wines of all kinds, valued at not over fifty cents per gallon, twenty cents per gallon and twenty-five per centum ad valorem; valued at over Wines. Spirituous liquors not other wise enumerated. Post, p. 492. Lowest duty to be on first proof, &c. Proviso. On all spirituous liquors, not otherwise enumerated, one hundred per centum ad valorem: Provided, That no lower rate or amount of duty shall be levied, collected, and paid, on brandy, spirits, and other spirituous beverages, than that fixed by law for the description of first proof, but shall be increased in proportion for any greater strength than the strength of first proof; and no brandy, spirits, or other spirituous beverages under first proof shall pay a less rate of duty than fifty per centum ad valorem : Provided, further, That all imitations of brandy, or spirits, or of wines imported by any names whatever, shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar per gallon: And provided, Proviso. further, That brandies, or other spirituous liquors, may be imported in bottles when the package shall contain not less than one dozen; and all bottles shall pay a separate duty of two cents each, whether containing wines, brandies, or other spirituous liquors subject to duty as hereinbefore mentioned. Second. On ale, porter, and beer, in bottles, thirty-five cents per gallon ; otherwise than in bottles, twenty cents per gallon. Ale, porter, and beer. Third. On cigars of all kinds, valued at fifteen dollars or less per thou- Cigars. sand, seventy-five cents per pound and twenty per centum ad valorem ; valued at over fifteen dollars and not over thirty dollars per thousand, one dollar and twenty-five cents per pound and thirty per centum ad valorem; valued at over thirty dollars and not over forty-five dollars per thousand, two dollars per pound and fifty per centum ad valorem; valued at over forty-five dollars per thousand, three dollars per pound and sixty per centum ad valorem: Provided, That paper cigars or cigarettes, including wrappers, shall be subject to the same duties imposed on cigars. On snuff and snuff-flour, manufactured of tobacco, ground, dry, or damp, and pickled, scented, or otherwise, of all descriptions, fifty cents per pound. On tobacco in leaf, unmanufactured and not stemmed, thirty-five cents per pound. Proviso. Snuff, &c. Tobacco. On tobacco manufactured, of all descriptions, and stemmed tobacco not Post, p. 493. otherwise provided for, fifty cents per pound. SEC. 3. And be it further enacted, That on and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid on the goods, wares, and merchandise, herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to say: On bar iron, rolled or hammered, comprising flats not less than one inch Bar-iron, &c. or more than six inches wide, nor less than three eighths of an inch or more than two inches thick; rounds not less than three fourths of an inch nor more than two inches in diameter; and squares not less than three fourths of an inch nor more than two inches square, one cent per pound. On bar iron, rolled or hammered, comprising flats less than three eighths of an inch or more than two inches thick or less than one inch or more than six inches wide; rounds less than three fourths of an inch or more than two inches in diameter; and squares less than three fourths of an inch or more than two inches square, one cent and one half per pound: Provided, That all iron in slabs, blooms, loops, or other forms, less finished than iron in bars, and more advanced than pig iron, except castings, shall be rated as iron in bars, and pay a duty accordingly: And provided, fur Proviso. Wire. ther, That none of the above iron shall pay a less rate of duty than thirtyfive per centum ad valorem. Railroad-iron, On all iron imported in bars for railroads and inclined planes, made to &c. Post, p. 493. patterns and fitted to be laid down on such roads or planes without further manufacture, sixty cents per one hundred pounds. On boiler or other plate iron not less than three sixteenths of an inch in thickness, one cent and a half per pound. On iron wire, bright, coppered, or tinned, drawn and finished, not more than one fourth of an inch in diameter, not less than number sixteen, wire gauge, two dollars per one hundred pounds, and in addition thereto fifteen per centum ad valorem; over number sixteen and not over number twenty-five, wire gauge, three dollars and fifty cents per one hundred pounds, and in addition thereto fifteen per centum ad valorem: Provided, That wire covered with cotton, silk, or other material shall pay five cents per pound in addition to the foregoing rates. On smooth or polished sheet-iron, by whatever name designated, three cents per pound. On sheet-iron, common or black, not thinner than number twenty, wire gauge, one cent and one fourth of one cent per pound; thinner than number twenty, and not thinner than number twenty-five, wire gauge, one cent and a half per pound; thinner than number twentyfive, wire gauge, one cent and three fourths of one cent per pound. Sheet-iron. Tin plates. Band, &c., iron. Slit rods. Locomotive tire. On tin plates, and iron galvanized or coated with any metal by electric batteries, or otherwise, two cents and a half per pound. On all band, hoop, and scroll iron from one half to six inches in width, not thinner than one eighth of an inch, one and one fourth cent per pound. On all band, hoop, and scroll iron from one half to six inches wide, under one eighth of an inch in thickness, and not thinner than number twenty, wire gauge, one and one half cent per pound. On all band, hoop, and scroll iron thinner than number twenty, wire gauge, one and three fourths cent per pound. On slit rods one cent and one half per pound, and on all other descriptions of rolled or hammered iron not otherwise provided for, one cent and one fourth per pound. On locomotive tire, or parts thereof, three cents per pound. On mill-irons and mill-cranks of wrought iron, and wrought iron for Wrought iron. ships, steam-engines, and locomotives, or parts thereof, weighing each twenty-five pounds or more, two cents per pound. Anvils and cables. Chains, &c. Anchors. Railroad chairs. Screws, &c. Nails, spikes, tacks, &c. On anvils and on iron cables, or cable chains, or parts thereof, two cents and a half per pound. On chains, trace chains, halter-chains, and fence-chains, made of wire or rods, not less than one fourth of one inch in diameter, two cents and a half per pound; less than one fourth of one inch in diameter, and not under number nine, wire gauge, three cents per pound; under number nine, wire gauge, thirty-five per centum ad valorem. On anchors, or parts thereof, two cents and one fourth per pound. On blacksmiths' hammers and sledges, axles, or parts thereof, and malleable iron in castings, not otherwise provided for, two cents and a half per pound. On wrought-iron railroad chairs, and wrought-iron nuts and washers, ready punched, two cents per pound. On bed-screws and wrought-iron hinges, two cents and a half per pound. On wrought board-nails, spikes, rivets, and bolts, two and one half cents per pound. On cut nails and spikes, one and a half cent per pound. On horseshoe nails, five cents per pound. On cut tacks, brads, or sprigs, not exceeding sixteen ounces to the thousand, two and one half cents per thousand; exceeding sixteen ounces to the thousand, three cents per pound. Steam and gas On steam, gas, and water tubs [tubes] and flues, of wrought iron, tubes. Post, p. 493. two cents and a half per pound. On screws, commonly called wood screws, two inches or over in length, Wood screws. eight cents per pound; less than two inches in length, eleven cents per pound. On screws of any other metal than iron, and all other screws of iron, except wood screws, thirty-five per centum ad valorem. On iron in pigs, nine dollars per ton. Pig-iron. On vessels of cast-iron, not otherwise provided for, and on andirons, sadirons, tailors' and hatters' irons, stoves and stove-plates, of cast iron, one iron. and one half cent per pound. On cast-iron steam, gas, and water-pipe, one and one half cent per pound. On all manufactures of iron, not otherwise provided for, thirty-five per centum ad valorem. On old scrap-iron, eight dollars per ton: Provided, That nothing shall be deemed old iron that has not been in actual use and fit only to be remanufactured. On steel, in ingots, bars, coils, sheets, and steel wire, not less than one fourth of one inch in diameter, valued at seven cents per pound or less, two cents and one fourth per pound; valued at above seven cents and not above eleven cents per pound, three cents per pound; valued at above eleven cents per pound, three cents and a half per pound, and ten per centum ad valorem. On steel wire less than one fourth of an inch in diameter and not less than number sixteen, wire gauge, two and one half cents per pound, and in addition thereto twenty per centum ad valorem; less or finer than number sixteen, wire gauge, three cents per pound, and in addition thereto twenty per centum ad valorem. On steel in any form, not otherwise provided for, thirty per centum ad valorem. Steam, &c., pipe. Hollow ware. Other manufactures of iron. Scrap-iron. What to be deemed old iron. Steel. Steel-wire. On skates costing twenty cents or less per pair, eight cents per pair; Skates. costing over twenty cents per pair, thirty-five per centum ad valorem. On cross-cut saws, ten cents per lineal foot. On mill, pit, and drag saws, not over nine inches wide, twelve and a half cents per lineal foot. On all hand-saws not over twenty-four inches in length, seventy-five cents per dozen, and in addition thereto thirty per centum ad valorem ; over twenty-four inches in length, one dollar per dozen, and in addition thereto thirty per centum ad valorem. On all back-saws not over ten inches in length, seventy-five cents per dozen, and in addition thereto thirty per centum ad valorem; over ten inches in length, one dollar per dozen, and in addition thereto thirty per centum ad valorem. Saws. On files, file blanks, rasps, and floats of all descriptions, not exceeding Files, &c. ten inches in length, ten cents per pound, and in addition thereto thirty per centum ad valorem; exceeding ten inches in length, six cents per pound, and in addition thereto thirty per centum ad valorem. On pen-knives, jack-knives, and pocket-knives of all kinds, fifty per centum ad valorem. Knives. On needles for knitting or sewing-machines, one dollar per thousand, and in addition thereto thirty-five per centum ad valorem. Needles. On iron squares marked on one side, three cents per pound, and in addi Squares. tion thereto thirty per centum ad valorem; on all other squares of iron or steel, six cents per pound, and thirty per centum ad valorem. On all manufactures of steel, or of which steel shall be a component Manufactures part, not otherwise provided for, forty-five per centum ad valorem: Pro- of steel. vided, That all articles of steel partially manufactured, or of which steel VOL. XIII. PUB.-18 Bituminous coal. Coke, &c. Lead. Pewter. Lead ore. Zinc, &c. Diamonds, &c. Wool, &c. Proviso. Proviso. Proviso. Sheepskins. shall be a component part, not otherwise provided for, shall pay the same rate of duty as if wholly manufactured. On bituminous coal, and shale, one dollar and twenty-five cents for a ton of twenty-eight bushels, eighty pounds to the bushel; on all other coal, forty cents per ton of twenty-eight bushels, eighty pounds to the bushel. On coke and culm of coal, twenty-five per centum ad valorem. On lead, in pigs and bars, two cents per pound. On old scrap-lead, fit only to be remanufactured, one cent and one half per pound. On lead in sheets, pipes, or shot, two and three quarter cents per pound. On pewter, when old and fit only to be remanufactured, two cents per pound. On lead ore, one and a half cents per pound. On copper in pigs, bars, or ingots, two and a half cents per pound. On sheathing-copper, in sheets forty-eight inches long and fourteen inches wide, weighing from fourteen to thirty-four ounces per square foot, three and a half cents per pound. On copper rods, bolts, nails, spikes, copper bottoms, copper in sheets or plates, called braziers' copper, and other sheets of copper not otherwise provided for, thirty-five per centum ad valorem. On zinc, spelter, or teutenegue, manufactured in blocks or pigs, one and a half cent per pound. On zinc, spelter, or teutenegue in sheets, two and one quarter cents per pound. On diamonds, cameos, mosaics, gems, pearls, rubies, and other precious stones, when not set, a duty of ten per centum ad valorem. SEC. 4. And be it further enacted, That on and after the day and year aforesaid, there shall be levied, collected, and paid on the importation of the articles hereinafter mentioned, the following duties, that is to say: On all wool, unmanufactured, and all hair of the alpaca, goat, and other like animals, unmanufactured, the value whereof at the last port or place from whence exported to the United States, exclusive of charges in such ports, shall be twelve cents or less per pound, three cents per pound; exceeding twelve cents and not exceeding twenty-four cents per pound, six cents per pound; exceeding twenty-four cents per pound, and not exceeding thirtytwo cents, ten cents per pound, and in addition thereto ten per centum ad valorem; exceeding thirty-two cents per pound, twelve cents per pound, and in addition thereto ten per centum ad valorem: Provided, That any wool of the sheep, or hair of the alpaca, the goat, and other like animals which shall be imported in any other than the ordinary condition, as now and heretofore practised, or which shall be changed in its character or condition for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any foreign substance, shall be subject to pay a duty of twelve cents per pound and ten per centum ad valorem, anything in this act to the contrary notwithstanding: Provided, further, That when wool of different qualities is imported in the same bale, bag, or package, and the aggregate value of the contents of the bale, bag, or package shall be appraised by the appraisers at a rate exceeding twentyfour cents per pound, it shall be charged with a duty of ten cents per pound and ten per centum ad valorem; and when bales of different qualities are embraced in the same invoice at the same price, whereby the average price shall be lessened more than ten per centum, the value of the whole shall be appraised according to the value of the bale of the best quality; and no bale, bag, or package shall be liable to a less rate of duty in consequence of being invoiced with wool of lower value: And provided, further, That wool which shall be imported scoured, shall pay, in lieu of the duties herein provided, three times the amount of such duties. Second. On sheepskins, raw or unmanufactured, imported with the wool on, washed or unwashed, shall be subject to a duty of twenty per centum ad valorem; and on flocks, waste, or shoddy, three cents per pound. |