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into gunpowder in the United States and exported therefrom, equal in amount to the duty paid on the foreign saltpetre 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.

APPROVED, March 3, 1863.

[PUBLIC-No. 146.]

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 forms 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 decin expedient.

On sugar candy, not colored, ten cents per pound. On all other confectionery, 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, kirschen was

ser, 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 fifty cents and not over one dollar per gallon, fifty cents per gallon and twenty-five per centum ad valorem; valued at over one dollar per gallon, one dollar per gallon and twenty-five per cent. ad valorem: Provided, That no champagne or sparkling wines, in bottles, shall pay a less rate of duty than six dollars per dozen bottles, each bottle containing not more than one quart and more than one pint, or six dollars per two dozen bottles, each bottle containing not more than one pint.

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 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.

Third. On cigars of all kinds, valued at fifteen dollars or less per thousand, 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 fortyfive 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, manufactured and not stemmed, thirty-five cents per pound.

On tobacco manufactured, of all descriptions, and stemmed tobacco not 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 dutics 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

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 threefourths 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 further, That none of the above iron shall pay a less rate of duty than thirty-five per centum ad valorem.

On all iron imported in bars for rail-roads and inclined planes, made to 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, nor 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 twenty-five, wire gauge, one cent and three-fourths of one cent per pound.

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 ships, steam engines, and locomotives, or parts thereof, weighing each twentyfive pounds or more, two cents per pound.

On anvils and on iron cables, or cable chains, or parts thereof, two cents and a half per pound.

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