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free products; provided the article so contained is not usually imported in bulk, and the envelope is appropriate and ordinarily used in the conveyance of such articles. In cases where the character of the package may induce reasonable suspicion of an intent to evade the payment of the duties imposed by law, the collector will make seizure of the same, and report the facts to this department.


Bark of hemlock or trees.

Beams, when rough hewn, or sawed only.


Boards, when rough hewn or sawed only.


Breadstuffs, of all kinds, not further manufactured than flour or meal.

Broom corn.

Burr stones, hewn or wrought, or unwrought.


Canada Balsam, collected from a species of the pine tree, as turpentine.
Castoreum, a product of the beaver.

Cattle tails, if undressed.


Clap boards, if rough hewn or sawed only.


Corn, Indian, or maize.

Cotton wool.

Dried fruits.
Dye Stuffs.

Fish, of all kinds, products of fish, and of all other creatures living in the water; the exemption from duty to extend to the fisheries of Newfoundland and Labrador.

Fish, wholly or partly cooked, in cans hermetically sealed.


Flax, unmanufactured.

Flour, of all kinds.

Fresh meats.

Fruits, dried or undried.

Fruits, preserved, in cans, hermetically sealed.

Furs, undressed.

Grain, of all kinds.

Grindstones, hewn or wrought, or unwrought.

Gypsum, ground, or unground.

Hair, on the hide or skin, or tail thereof, undressed.

Hemp, unmanufactured.

Hides, undressed.


Horn tips

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Lumber, of all kinds, round, rough hewn, or sawed only.


Marble, in its crude or unwrought state.

Meal, of all kinds.





Meats, fresh, smoked, or salted.

Meats, wholly or partly cooked, preserved without oil or spirits, in cans hermetically sealed.

Middlings (as flour.)

Mill feed (as flour.)



Oat meal.

Oil, from fish.

Ores, of metals, of all kinds.

Palings, pickets, posts, &c., if rough hewn or sawed only.

Pates, or scraps of raw hides or skins.

Pearl and pot ash.







Poultry, cooked wholly or partly, preserved in cans hermetically sealed.
Products of fish, and all other creatures living in the water.

Provender, from wheat or other grain.


Railroad ties, rough hewn or sawed only.
Raw hides and skins, or parts thereof.

Rotten wood.

Salted meats.

Salts of ley and black salts, (see Ashes.)

Sausages and sausage meat.


Scantling, rough hewn or sawed only.
Screenings from grain.


Shingles, rough hewn or sawed only.



Shingle bolts,
Shingle wood,
Shipstuffs, as breadstuffs.




Skins, or tails, undressed.

Skins, or parts thereof, undressed.


Spars, round and sawed only.

Spokes of wheels, if rough hewn or sawed only.

Stone, in its crude, or unmanufactured state.

Tails, undressed.



Timber, of all kinds, round, rough hewn, or sawed only.
Tobacco, unmanufactured.






Vegetables, wholly or partly cooked, preserved in cans hermetically sealed. Venison.

Wool, unmanufactured.



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Shingle wood,


Spokes for wheels,

Spirits of turpentine.

Timber and lumber.-Articles of wood entered under these or any other designations, remain liable to duty under the existing tariff, if manufactured in whole or in part by planing, shaving, turning, splitting, or riving, or any process of manufacture other than rough hewing or sawing.


ADDITIONAL, OR PENAL DUTY, of 20 per cent. ad valorem, provided, in certain cases, by the 8th section of the Tariff Act of 1846, to be exacted and paid before the delivery of goods for consumption, or their being withdrawn from the warehouse for transportation or exportation. In no case to be returned as debenture.

ADDITIONS TO ENTRIES of purchased goods, under the 8th section of the Tariff Act of 30th July, 1846. Where goods have been actually purchased, the law requires the invoice to state the true cost, and not the market value abroad; on which value, with certain added charges, the duties are to be assessed. The privilege, therefore, given in the 8th section of the act referred to, is to enable importers of any goods that have been actually purchased, on making entry of the same, to add to the cost given in the invoice, to bring it up to the true market value abroad, and by so doing, exempt the goods from the additional duty imposed by said section. The additions contemplated by the law in such cases

must take place at the time of making entry, and cannot be allowed at any subsequent period.-Circular, October 12, 1849.

ALLOWANCE.-Under the provisions of the 52d section of the general collection law of 2d March, 1799, allowance for damage may still be made on the articles mentioned in the 58th and 59th sections of that act, now subject to ad valorem rates of duty, under the tariff of 1846; the deficiency, leakage or breakage, being taken into consideration by the appraisers, as among the elements of actual damage to be ascertained by them, in the manner prescribed in Circular instructions of 25th November, 1846.

Where claims are made for damage on certain liquors in bottles, under the 59th section of the Act of March, 1799-unless the importer at the time of entry, shall in the exercise of the option given by said section, prefer that the actual quantity be ascertained by tale-the allowance for breakage shall in no case exceed the per centage provided by said section, in such cases, namely, of ten per cent. on beer, ale, and porter, and five per cent. on all other liquors.-Circular, December 31st, 1847.

ALLOWANCE ON ABATEMENT OF DUTIES, under the last proviso of the 21st section of the Tariff Act of 30th August, 1842, for deficiency of articles in packages, can only take place where it shall satisfactorily appear to the appraisers that the packages had not been opened after their shipment.

Such allowance or abatement, on separate articles or packages, included in the manifest, but not found on board the vessel at the time of unlading the same in the United States, cannot be made, unless satisfactory proof be adduced, that, by accident or other cause, such articles or packages had never been actually shipped; or that being shipped, they had been actually lost or destroyed by accident or other cause during the voyage, and before the arrival of the vessel within the limits of any collection district of the United States.--Circular, December 31, 1847.

Applications for allowance for damage must be sworn to before a Deputy Collector, and lodged in Liquidating Department, Custom House, within ten working days from landing of the merchandise.


DAMAGE incurred in lading merchandise on board the vessel at a foreign port of shipment, not to be considered as having occurred during the voyage."

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Damage must be ascertained at the port of the United States where the vessel originally enters, and cannot be certified from any other port to which the goods may be conveyed.-See Circular, 25th November, 1846.

Damage—The proof required before appraisement will be a certificate under oath of owner, consignee, agent, or other reliable person, after personal inspection of the vessel and cargo, of their belief of the existence of damage.—Circular, February 1, 1849.

DISCOUNT.-Never to be allowed in any case, except on articles where its has been the uniform and established usage heretofore; and never more than the actual discount, positively known to the appraisers.-Circular, 25th November, 1846.

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