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Bismuth; bitter apples;
Bones, burnt, and bone-dust;
Books, maps, and charts, imported by authority of the Joint Library Committee of Congress for the use of the library of Congress: Provided, That, if, in any case, a contract shall have been made with any bookseller, importer, or other person aforesaid, shall have paid the duty or included the duty in said contract, in such case the duty shall be remitted; Borax, crude, or tincal; boucho leaves;
Brazil wood, braziletto, and all other dye-woods, in sticks;
Brimstone, crude, in bulk; brime;
Bullion, gold and silver;
Burrstones, wrought or unwrought, but unmanufactured, and not bound up into millstones;
Cabinets of coins, medals, and all other collections of antiquities;
Chalk, French chalk, and red chalk;
Cocoa, cocoa shells, cocoa leaves, and cocoa nuts;
Coffee and tea, when imported direct from the place of their growth or production, in American vessels, or in foreign vessels entitled by reciprocal treaties to be exempt from discriminating duties, tonnage, and other charges;
Coffee, the growth or production of the possessions of the Netherlands, imported from the Netherlands in the same manner;
Coins, gold, silver, and copper;
Copper, when imported for the United States mint;
Cotton; cork-tree bark, unmanufactured;
Cream of tartar; cudbear, vegetable, and orchil;
Divi-divi; dragon's blood;
Emery, in lump or pulverized;
Extract of indigo;
Extract of madder;
Extract and decoctions of logwood, and other dye-woods, not otherwise provided for;
Felt, adhesive, for sheathing vessels;
Fish, fresh caught, for daily consumption;
Flints; flint, ground;
Ginger root; gum, Arabic, Barbary, East India, Jedda, Senegal, Tragacanth, Benjamine or Benzoin, myrrh, and all other gums and resins in a crude state, not otherwise provided for;
Grindstones, rough or unfinished;
Garden seeds, and all other seeds for agricultural, horticultural, medicinel, and manufacturing purposes, not otherwise provided for;
Glass, when old, not in pieces which can be cut for use, and fit only to be remanufactured;
Goods, wares, and merchandise, the growth, production, or manufacture of the United States, exported to a foreign country, and brought back to the United States in the same condition as when exported, upon which no drawback or bounty has been allowed: Provided, That all regulations to ascertain the identity thereof, prescribed by existing laws, or which may be prescribed by the Secretary of the Treasury, shall be complied with;
Household effects, old, and in use of persons or families from foreign countries, if used abroad by them and not intended for any other person or persons, or for sale;
Hair of all kinds, uncleaned and unmanufactured, and all long horse hair, used for weaving, cleaned or uncleaned, drawn or undrawn;
India rubber, in bottles, slabs, or sheets, unmanufactured; India rubber, milk of;
Indigo; ice; irridium; irris, orris root;
Ivory, unmanufactured; ivory nuts, or vegetable ivory;
Junk, old, and oakum;
Lac dye; lac spirits; lac sulphur;
Lastings, mohair cloth, silk, twist, or other manufactures of cloth, cut in strips or patterns of the size and shape for shoes, slippers, boots, bootees, gaiters, and buttons, exclusively, not combined with India rubber;
Leeches; liquorice root;
Madder, ground or prepared, and madder root;
Manuscripts; marine coral, unmanufactured;
Medals, of gold, silver, or copper;
Machinery, suitable for the manufacture of flax and linen goods only, and imported for that purpose solely, but not including that which may be used for any other manufactures;
Maps and charts; mineral blue;
Models of inventions, and other improvements in the arts: Provided, That no article or articles shall be deemed a model or improvement which can be fitted for use;
Munjeet, or India madder;
Natron; nickel; nutgalls; nux vomica;
Oil, spermaceti, whale, and other fish, of American fisheries, and all other articles the produce of such fisheries;
Orpiment, or sulphuret of arsenic;
Paintings, and statuary, the production of American artists residing abroad: Provided, The same be imported in good faith as objects of taste, and not of merchandise;
Palm leaf, unmanufactured;
Pearl, mother of;
Personal and household effects, not merchandise, of citizens of the United States dying abroad;
Pine apples; plantains;
Plaster of Paris, or sulphate of lime, unground;
Platina, unmanufactured; platina vases or retorts;
Polishing stones; pumice and pumice stones;
Rags of whatever material, except wool;
Ratans and reeds, unmanufactured;
Safflower; saltpetre, or nitrate of soda, or potash, when crude;
Sheathing metal, or yellow metal, not wholly of copper, nor wholly or in part of iron, ungalvanized, in sheets forty-eight inches long and fourteen inches wide, and weighing from fourteen to thirty-four ounces per square yard;
Shellac; shingle bolts and stave bolts;
Silk, raw, or as reeled from the cocoon, not being doubled, twisted, or advanced in manufacture any way, and silk cocoons and silk waste;
Smalts; specimens of natural history, mineralogy, and botany;
Staves for pipes, hogsheads, or other casks;
Stoneware, not ornamented, above the capacity of ten gallons;
Terra japonica, catechu, or cutch;
Tin, in pigs, bars, or blocks;
Tortoise and other shell, unmanufactured;
Trees, shrubs, bulbs, plants, and roots not otherwise provided for;
Wearing apparel in actual use, and other personal effects, (not merchandise,) professional books, implements, instruments, and tools of trade, occupation, or employment of persons arriving in the United States: Provided, That this exemption shall not be construed to include machinery, or other articles imported for use in any manufacturing establishment, or for sale;
Weld; woad or pastel;
Woods, namely: cedar, lignum vitæ, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all cabinet woods, unmanufactured; Wool, unmanufactured, and all hair of the goat, alpaca, and other like animals, unmanufactured, the value whereof at the last port or place from whence exported to the United States shall be eighteen cents, or under, per pound.
SEC. 24. And be it further enacted, That from and after the day and year aforesaid there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles, not herein enumerated or provided for, a duty of ten per centum ad valorem; and on all articles manufactured in
whole or in part, not herein enumerated or provided for, a duty of twenty per centum ad valorem.
SEC. 25. And be it further enacted, That all goods, wares, and merchandise which may be in the public stores on the day and year aforesaid, shall be subject to no other duty upon the entry thereof than if the same were imported respectively after that day.
SEC. 26. And be it further endcted, That whenever the word "ton" is used in this act, in reference to weight, it shall be deemed and taken to be twenty hundred weight, each hundred weight being one hundred and twelve pounds avoirdupois.
SEc. 27. And be it further enacted, That railroad iron, partially or wholly worn, may be imported into the United States without payment of duty, under bond to be withdrawn and exported after the said railroad iron shall have been repaired or remanufactured; and the Secretary of the Treasury is hereby authorized and directed to prescribe such rules and regulations as may be necessary to protect the revenue against fraud, and secure the identity, character, and weight of all such importations when again withdrawn and exported, restricting and limiting the export and withdrawal to the same port of entry where imported, and also limiting all bonds to a period of time of not more than six months from the date of the importation.
SEC. 28. And be it further enacted, That in all cases where the duty upon any imports of goods, wares, or merchandise shall be subject to be levied upon the true market value of such imports in the principal markets of the country from whence the importation shall have been made, or at the port of exportation, the duty shall be estimated and collected upon the value on the day of actual shipment whenever a bill of lading shall be presented showing the date of shipment, and which shall be certified by a certificate of the United States Consul, Commercial Agent, or other legally authorized deputy.
SEc. 29. And be it further enacted, That the annual statistical accounts of the commerce of the United States with foreign countries, required by existing laws, shall hereafter be made up and completed by the Register of the Treasury, under the direction of the Secretary of the Treasury, so as to comprehend and include, in tabular form, the quantity by weight or measure, as well as the amount of value, of the several articles of foreign commerce, whether dutiable or otherwise; and also a similar and separate statement of the commerce of the United States with the British Provinces, under the late, so-called, reciprocity treaty with Great Britain.
SEC. 30. And be it further enacted, That from and after the day and year aforesaid there shall be allowed a drawback on foreign hemp, manufactured into cordage in the United States and exported therefrom, equal in amount to the duty paid on the foreign hemp from which it shall be manufactured, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury, and no more: Provided, That ten per centum on
the amount of all drawbacks so allowed shall be retained for the use of the United States by the collectors paying such drawbacks respectively.
SEC. 31. And be it further enacted, That all acts and parts of acts repugnant to the provisions of this act be, and the same are hereby repealed: Provided, That the existing laws shall extend to, and be in force for, the collection of the duties imposed by this act; for the prosecution and punishment of all offences, and for the recovery, collection, distribution, and remission of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, clause, matter, and thing to that effect, in the existing laws contained, had been inserted in and reenacted by this act.
SEC. 32. And be it further enacted, That when merchandise of the same material or description, but of different values, are invoiced at an average price, and not otherwise provided for, the duty shall be assessed upon the whole invoice at the rate the highest valued goods in such invoice are subject to under this act. The words value and valued, used in this act, shall be construed and understood as meaning the true market value of the goods, wares, and merchandise in the principal markets of the country from whence exported at the date of exportation.
SEC. 33. And be it further enacted, That all goods, wares, and merchandise actually on shipboard and bound to the United States, within fifteen days after the passage of this act, and all goods, wares, and merchandise in deposit in warehouse or public store on the first day of April, eighteen hundred and sixty-one, shall be subject to pay such duties as provided by law before and at the time of the passage of this act; and all goods in warehouse at the time this act takes effect, on which the duties are lessened by its provisions, may be withdrawn on payment of the duties herein provided. Approved 2d March, 1861.
DEPARTMENT OF STATE,
I do hereby certify that the foregoing is a true and accurate copy of the original on file in this department.
W. HUNTER, Chief Clerk.