Cans or packages made of tin or other material, containing fish of any kind admitted free of duty under any existing law or treaty, if not exceeding one quart in contents (2051,) one cent and a half each; if exceeding one quart, they are subject to an additional duty of one cent and a half for each additional quart or fractional part thereof, (2051.) Card cases, silk ch. val., (see "Silk.") Chromate or bichromate of potassa, (2047.) 4 cts. per lb. Cigars, cigarettes, and cheroots of all kinds, including paper cigars and cigarettes, and their wrappers, (1127.) $2.50 per lb. and 25 per ct. Also, internal revenue tax, as follows: On all cigars and cheroots, (2018, 2076.) $6 per M. On all cigarettes weighing over 3 lbs. per 1,000, (2018, 2076.) $6 per M. On the same, weighing less, (2018, 2076.) $1.75 per M. Concentrated melada, or concrete, to be classified as sugar according to colour by Dutch standard molasses, (see "Sugar, syrup of," &c.) Corsets, silk ch. val, (see Silk.") Embroideries, silk ch. val., (see "Silk.") Fans, silk ch. val., (2040). Fausse glacée, (see "Silk.") Fish, cans or packages containing (see above, "Cans," &c.) Flowers, art., silk ch. val., (see "Silk.") Foreign grain-bags exported filled and returned empty, under regulations, (2054.) Free. Foreign machinery. not now mfd. in U. S., adapted exclusively to mfs. from the fibre of ramie, jute or flax, (2054.) Free to July 1, 1877. Grain-bags, (see above titles "American," &c., "Foreign," &c.) Handle bolts, (2058.) Free. Hops, (2046.) 8 cts. per lb. Jute-butts, (2054.) $6 per ton. Macaroni and vermicelli, and all similar preparations, (2048.) 2 cts. per lb. Machinery, foreign, (see "Foreign," &c., above.) Melada, (see "Sugar, syrup of," &c.) Moisic iron, same as other iron, (2053.) Molasses, (1103, 2077.) 61 cts. per gallon. Nitro-benzole, or oil of mirbane, (2049.) 10 cts. per lb Parasols, (see "Umbrellas.") Quicksilver, (2057.) Free. Sardines, (see" Anchovies," and "Cans," above.) Sheathing metal, yellow, (see "Yellow," &c.) Ship-planking, (2058.) Free. Shooks, box and barrel, (see " American," &c., above.) Silk, all raw, or as reeled from cocoon, without any advance in manufacture, and silk cocoons, (1753.) Free. Per ct. 60 The same, when re-reeled in a country not that of production, is subject to duty, (March 28, 1866. June 19, 1866, B. H. & Son.) 66 Taysaam re-reeled," (1753, Oct. 23, 1857, N. Y.) Free. not more advanced than singles, tram, thrown or organzine, if in the gum, (2040,) June 19, 1866, B. H. & Son) 35 The same, purified from the gum, dtbl. as mfs. of S. n. o. p. f., (2040,) Dec. 27, 1862, N.Y. 60 MANUFACTURES, as follows: ærophanes, (see "Silk veil goods.") all dress silk, (1110, 2040) 60 all in the piece, by whatever name or description known or designated, (1110,2040); Oct. 20, 1864; Sep. 25, 1866; Jan. 29, 1867; A. T. S. & Co.).. 60 all goods, wares and merchandise n. o. p, f., of which silk is the comp. mat. of ch. val., irrespective of former classification or commercial designation and of which neither cotton, flax, wool nor worsted composes 25 per cent, or over in value, (2040).. all ready-made clothing and wearing apparel of silk, or of which silk shall be a comp. mat. of ch. val., n. o. p. f., (1111, 2040; Oct. 26, 1867; Oct; 19, 1868, N. Y.). and cotton binding, cotton val. under 25 per cent., (2040). The same, cotton val. 25 per cent. or over, (1113, S.S., 1869). Silk and cotton hosiery, shirts and drawers, silk ch. val., (1111, 2040, Oct. 26, 1867, and and cotton goods, cotton ch. val., but assimilated to such as are of silk ch. val., (1113, S.S., 66 laces, commercially known as silk laces," (1111, 2040, March 4, 1868, N. Y.). plush, (hatter's) cotton ch. val., (1302) * silk ch. val., (2040, Dec. 17, 1862, N. Y.). cent. *If silk chief value, but cotton 25 per cent. or over of the value, the duty would be fifty per spot nets, (1111, 2040, S. S., 29). and cotton velvet ribbons, (see "Silk, ribbons of," &c.) and India-rubber, mfs. of, or of these and other materials, if S. ch. val., (2040) same, if S. not ch. val., (1307). and mohair twist, silk ch. val., (2040) same, silk not ch. val., (1109) Silk and wood dress ornaments, silk ch. val., (2040, Oct. 18, 1864, Boston). aprons, bonnets, caps and all other articles enumerated in, or classifiable under 1110 and 1111 are still dutiable under either the same or under 2040 at barbenoires of black silk lace, ready for use, dtbl. as silk clothing, (1111, 2940, S. S., 1581) bolting cloths, (see “ 'Bolting cloth.") boots, bootees, shoes and slippers, silk comp. ch. val., (908, 1111, 2040; Jan. 25, 1844; Oct. 21, 1864. N. Y.; June 13, 1871, San Fr.) button cloths, (see "Button cloths," or "Lastings.") buttons, wholly or partly of, (silk ch. val.,) if neither cotton, flax, wool nor worsted constitutes 25 per cent. or over of the value, (2040).. if 25 per cent. or more of val. is cotton or flax, (1112, Nov. 30, 1864, Chicago). card cases, silk ch. val., (2040) "Chamberg blanch," (2040, Jan. 19, 1867, and Feb. 16, 1867, A. T. S. & Co.) cocoons, (1753.) Free. Per ct. 60 60 60 60 corsets, silk ch. val., (2040).. crapes, crepe crepe, crepe de Chambord, crepe de chene, (2040). "Donna Maria," (2040) fancy boxes, silk ch. val., (2040). fans, (see "Fans.") "Fausse glacée," of silk, metal and cotton, neither mat. ch. val., nor cotton 25 per cent. of val., (908, 2040, S.S., 1857, 1910, 1943) The same, if cotton, 25 per cent. or over val., (908, 1113. 2040, S. S., 1857, 1910, 1923, 1943. floss or floss silks, (2040 and notes to 378) gloves, (2040) patent silk and cotton, S. ch. val., as silk clothing, (1111, 2040, S. S., 1610). grenadines, all, (2040) hat-bands with one or two cotton threads in the edge, (1111, 2040, Oct. 5, 1867, and S.S., 85) head-nets, with gum-elastic cord, (2040) Japanese silks or poplins, silk and cotton, S. over 75 per cent. of the val., (2040). The same, cotton at least 25 per cent. of the value, (1113, 2040, S. S., 1851, 1923). lace parasol covers, (2040, S.S., 807). lacets, silk and metal, S. ch. val., (2040, Nov. 29, 1861, N.Y.) mfs. of silk, or of silk ch. val., embroidered or tamboured, (1264. 2040). Same, embroidered with gold, silver or other metal, (1264, 2040). neckties, (2040, S.S., 1535) oil-cloth, (1180, 2040). ornaments for head dresses, (2040). or part silk ornaments for dresses and outside garments, silk ch. val., if neither cotton, fax, wool, nor worsted constitutes 25 per cent., or over of the val., (2040)... The same, if either cotton, flax, wool or worsted constitutes 25 per cent. or over of the value, remains subject to old rates, (1112, 2240. See note below.) or part silk umbrellas, parasols and sunshades, (see "Umbrellas," &c., below.) points, so called, (see "Silk Lace Shawls.") quillings, with cotton edges, (2040, April 3, 1846, Boston).. reps, silk, or silk ch. val., (1110, 2040) ribbons, (2040)... ribbons, Bozeaux," or cotton-edge, and cord-edge, or round-edge, (2040, S. S., 1510).. "Faille," (2040, April 21, 1870, N. Y.). velvet, of silk and cotton, S. over 75 per cent. of the value, (1113, 2240, S. S., 1597, but see also Lane vs. Russell. 2 Brightly's Fed. Dig., p. 412, paragraph 48, and S. S., 1910 and 1943).. scraps, (see "Silk Strips.") seersucker cloth, silk and cotton, S. over 75 per cent. of the value, (1113, 2040, S. S., 636, 1910, 1943).. serges, with slight admixture of cotton, dtbl. as "piece silks," (2040, S. S., 1829). sewing, in the gum, or purified, (2040). spun, for filling, in skeins or crops, (2040). "If silk chief value, but if either cotton, flax, wool or worsted composes 25 per cent. or over of the value, rates of duty, respectively, under date prior to February 8, 1875, are still applica ble. 60 50 strips or scraps, fit for use in making neckties, bows, buttons, &c. (2040, S. S., 611). twist, (2040).. exclusively for buttons (see " Buttons" or Lastings"). so called, used for tassels, fringes, and like purposes (2040, S. S., 262). veil goods (2040, S. S., 1268, 1943). veils (2040, S. S., 1865) velvet ribbons (see "Silk ribbons," &c.). velvets, or velvets of which silk is the comp. ch. val. (1110, 2040). vestings (1111, 2040). violin strings (2040, June 21, 1859, N. Y.).. waste (2040). watch guards, silk and cotton, S. ch. val. (1111, 2040, S. S., 1479). Silkworm eggs (656). Free. gut (see "Gut "). Silks, Hoss (2040).. Spurs and stilts used in the mf. of earthen, stone, and crockery ware (2059). Sugar-beet seed (2060). Free. Sugars classified according to Dutch standard of colours, and concentrated melada or concrete (2077, 2078), 25 per cent. addition to rates on sugar stated, former schedule, which see; or, as follows, including the addition : all not above No. 7 (1094, 2077)... all above No. 7 and not above No. 10 (1095, 2077).. all above No. 10, and not above No. 13 (3096, 12077). all above No. 13 and not above No. 16 (1097, 2067). Sugar, all above No. 16, and not above No. 20 (1098, 2077). all above No. 20 (1099, 2077) ..... As to drawback on refined, see 2079. 3 21 cts. per lb. Sugar, syrup of, and of sugar-cane, juice, melado, or melada, concentrated molasses and tank bottoms (1104, 2077). 17 cts. per lb., or 25 per cent. addition to rate stated on page 65, former schedule, which see. All products of the sugar-cane imported in bags, mats, baskets or other than tight packages considered sugar, and dutiable as such (page 80, which see for definition of melada). Sunshades, (see Umbrellas "). Tank-bottoms (see above "Sugar, syrup of," &c.), Tin cans, containing free fish (see "Cans," &c., above). .110 cts. per lb. Tin in plates or sheets, and terne and tagger's tin (2050) Umbrellas, parasols and sunshades, of silk, or if silk chief value, and neither cotton, flax, 60 The same, if silk ch. val., and either, cotton, flax, wool or worsted constiutes 25 per cent. or more of the value (1444, 2040.). 45 Vermicelli and like preparations (see "Macaroni," abɔve). The same, in bottles, per case of one doz. bottles, each containing over one pint and not All wines containing over 24 per cent. of alcohol to be forfeited (2043). As to leakage and breakage, see 981, 1883, and 2043; also note to 5 b, S, S., 95 As to duty on still wines in public stores or warehouse, see 2044. Yellow sheathing metal and yellow metal bolts, copper comp. ch. val. (1057, 2052).... 45 UNITED STATES INTERNAL REVENUE TAXES. (From the Revised Statutes of the United States, as amended in 1875.) Ale, per bbl., of 31 gallons.. Banks, on average amount of deposits, each month Banks, deposits, savings, &c., having no capital stock, per six months. Banks, on average amount of circulation, each month Banks, on average amount of circulation, beyond 90 per cent. of the capital, an additional tax each month.. Banks, on amount of notes of any person, State Bank, or State Banking Association, used and paid out as circulation.. Beer, per bbl. of 31 gallons..... Brandy, made from grapes, per gallon 0 70 Brewers, special tax on... 100 00 Cigars, manufacturers of, special tax.. Cigars, of all descriptions, made of tobacco, or any substitute therefor, per 1000.... 10 00 6 00 Cigars, imported, in addition to import duty, to pay same as above. 175 6 00 Distillers, producing 100 bbls. or less, (40 gallons of proof spirit to bbl) per annum Distillers, for each bbl. in excess of 100 bbls... Distillers, on each bbl of 40 gallons in warehouse when Act took effect, and when withdrawn... Distillers of brandy from grapes, peaches, and apples, exclusively, pro ducing less than 150 bbls. annually, special tax and per bbl. of 40 gallons. Distillery, having aggregate capacity for mashing, &c., 20 bushels of 400 00 4 00 4.00 50 00 4 00 grain per day, or less per day Distillery, in excess of 20 bushels of grain per day, for every 20 bushels, per day.. 2. 00 2.00 Gas, coal, illuminating, product not above 200,000 cubic feet per month, per 1000 cubic feet 0 10 Gas, coal, when product exceeds 200,000, and does not exceed 500,000 cubic feet per month, per 1000 cubic feet..... 0 15 Gas, coal, when product exceeds 500,000, and does not exceed 5,000,000 cubic feet per month, per 1000 cubic feet 0 20 Gas, coal, when product exceeds 5,000,000 cubic feet per month, per Liquors, dealers in, whose sales, including sales of all other merchandise, shall exceed $25,000, an additional tax for every $100 on sales of liquors in excess of such $25,000 Manufacturers of stills.. Manufacturers of stills, for each still or worm made.. Porter, per bbl. of 31 gallons Rectifiers, special tax.... Snuff, manufactured of tobacco or any substitute, when prepared for use, per lb. cts. (0.90 100 00 50 00 25 00 20.00 1 00 50 00 20 00 1 00 200 00 0 32 Snuff, flour, sold or removed, for use, per lb. 0 32 Spirits, distilled, per proof gallon 0 90 Stamps, distillers', other than tax-paid stamps charged to collector, Tobacco, dealers in leaf, for sales in excess of $1000, per dollar of ex Tobacco, chewing, smoking, fine cut, cavendish, plug or twist, and twist- 0 50 0 24 0 24 Tobacco peddlers, travelling with more than two horses, mules, or other animals (first class).. 50 00 Tobacco peddlers, travelling with two horses, mules, or other animals (second class).. 25 00 Tobacco peddlers, travelling with one horse, mule, or other animal, (third class). 15 00 Tobacco peddlers, travelling on foot or by public conveyance (fourth class). 10 00 Tobacco, snuff and cigars, for immediate export, stamps for, each. 0 10 0 90 Wines and champagne (imitation), not made from grapes, currants, STAMP DUTIES. Bank cheque, draft, or order for the payment of any sum of money whatsoever, drawn upon any bank, banker or trust company, or for any sum exceeding $10, drawn upon any other person or persons, companies, or corporations, at sight, or on demand...... Every packet, box, bottle, pot, vial, or other inclosure, containing any pills, powders, tinctures, troches, or lozenges, syrups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils, or other preparations or compositions whatsoever, made and sold, or removed for 2 40 1 20 0 02 |