awy? / i~ h THE UNIVERSITY OF ILLINOIS LIBRARY 337 0g2t 1 . Digitized by the Internet Archive in 2016 https://archive.org/details/tarifforratesofdOOogde uiitVERsrry of wois uk?; JUL 3 2917 '* \ * ■ ' - *C V , v » *•■> *\ v . . • S-W^VlLUtCisu:- TARIFFywu m? OR RATES OF DUTIES PAYABLE ON GOODS, WARES AND MERCHANDISE, , IMPORTED INTO THE UNITE® STATES OF AMERICA, ON AND AFTER THE FIRST DAY OF JANUARY, 1840, UNTIL THE THIRTIETH DAY OF JUNE, 1842, INCLUSIVE, IN CONFORMITY WITH THE COMPROMISE ACT. ALSO, THE RATES OF DUTIES IMPOSED BY THE TARIFF LAW OF 1832, TOGETHER WITH MANY IMPORTANT LAWS, CIRCULARS, AND DECISIONS OF THE TREASURY DEPARTMENT, RELATING TO COMMERCE AND THE REVENUE, And much useful information to Merchants, Masters of vessels, and others. BY E. I>. OGDEN, ENTRY CLERK, CUSTOM HOUSE, TORT OF NEW YORK. Ntto Yorfe: PRINTED AND PUBLISHED BY BROWNSON & CO. No. 56 Gold Street. Sold also by M. P. O’Hern, corner of Wall and Nassau streets. G. Order 1840 . X> . ^ > Entered, according to Act of Congress, by BROWNSON & CO. In the office of the Clerk of the Southern District of New York, 4 S|Sit. ADVERTISEMENT. This edition of the Tariff has been most carefully compiled by the Editor, with the view of furnishing to the commercial community a work that may be relied on for an accurate exhibition of the Rates of Duties, imposed by the Laws of Congress, now in force, and established by the several decisions of the United States Courts and the Trea- sury Department. The Laws of the United States, and the Circulars of the Treasury Department, relating to the commerce of the country, and the collection of the revenue, have also been carefully collated and are embraced, together with much valuable and practical information. No pains have been spared by the Publishers in the revision and ex- amination of the proof-sheets to guard against typographical errors, a freedom from which is so essential in a book of this character. Believing then, that the task of supplying so great a desideratum as a Correct Tariff, has been successfully accomplished, we confidently present it to the public as worthy of their patronage. BROWNSON & CO. New York , January , 1840. , $ ♦ ■ TARIFF LAW OF 1832. AN ACT, TO ALTER AND AMEND THE SEVERAL ACTS IMPOSING DUTIES ON IMPORTS. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled , That from and after the third day of March, one thousand eight hundred and thirty-three, so much of the act entitled 66 An act in alteration of the several acts imposing duties on imports,” approved the nineteenth May, one thousand eight hundred and twenty-eight, as is herein otherwise provided for, shall be repealed, except so far as the same may be necessary for the recovery and collec- tion of all duties which shall have accrued under the said act ; and for the recovery, collection, distribution and remission of all fines, penalties and forfeitures which may have been incurred under the samei Sect. 2. And be it further enacted , That from and after the third day of March, one thousand eight hundred and thirty-three, in lieu of the duties now imposed by law, on the importation of the articles hereinafter mentioned, there shall be levied, collected, and paid, the following duties, that is to say : First . Wool, unmanufactured, the value whereof, at the place of exportation, shall not exceed eight cents per pound, shall he imported free of duty ; and if any wool so imported shall be fine wool mixed with dirt or other material, and thus reduced in value to eight cents per pound, or under, the appraisers shall appraise said wool at such price as in their opinion it would have cost had it not been so mixed, and a duty thereon shall be charged in conformity with such appraisal ; on wool, unmanu- factured, the value whereof, at the place of exportation, shall exceed eight cents, shall be levied four cents per pound, and forty per centum ad valorem : Provided , That wool imported on the skin shall he estimated, as to weight and value, as other wool. Second. On all milled and fulled cloth, known by the name of plains, kerseys, or kendal cottons, of which wool shall be the only material, the value whereof shall not exceed thirty-five cents a square yard, five per centum ad valorem ; on worsted stuff goods, shawls, and other manu- factures of silk and worsted, ten per centum ad valorem ; on worsted yarn, twenty per centum ad valorem ; on woollen yarn, four cents per pound, and fifty per centum ad valorem ; on mits, gloves, bindings, blankets, hosiery, and carpets and carpeting, twenty-five per centum, except Brussels, Wilton, and treble ingrained carpeting, which shall he at sixty-three cents the square yard; all other ingrained and Venetian carpeting at thirty-five cents the square yard ; and except blankets, the value whereof, at the place from whence exported, shall not exceed seventy-five cents, each, the duty to be levied upon which, shall he five per centum ad valorem ; on flannels, bookings and baizes, sixteen cents 6 the square yard ; on coach laces thirty-five per centum ; and upon merino shawls made of wool, all other manufactures of wool, or of which wool is a component part, and on ready made clothing, fifty per centum ad valorem. Third. On all manufactures of cotton, or of which cotton is a compo- nent part, twenty-five per centum ad valorem, excepting cotton twist, yarn and thread, which shall remain at the rate of duty fixed by the act to amend the several acts imposing duties on imports, of twenty-second May, one thousand eight hundred and twenty-four : And provided , That all manufactures of cotton, or of which cotton shall he a component part, not dyed, colored, printed, or stained, not exceeding in value thirty cents the square yard, shall be valued at thirty cents the square yard, and, if dyed, colored, printed, or stained, in whole or in part, not exceeding in value thirty-five cents the square yard, shall be valued at thirty-five cents per square yard ; and on nankeens imported direct from China, twenty per centum ad valorem. Fourth. On all stamped, printed, or painted floor cloths, forty-three cents a square yard ; on oil cloths of all kinds, other than that usually denominated patent floor cloth, twelve and a half cents the square yard ; and on floor matting, usually made of flags or other materials, five per centum ad valorem. Fifth. On iron, in bars or bolts, not manufactured in whole or in part by rolling, ninety cents per one hundred and twelve pounds. Sixth. On bar and bolt iron, made wholly or in part by rolling, thirty dollars per ton : Provided , That all iron in slabs, blooms, loops or other form less finished than iron in bars or bolts, and more advanced than pig iron, except casting, shall be rated as iron in bars or bolts, and pay duty accordingly. Seventh. On iron in pigs, fifty cents per one hundred and twelve pounds ; on vessels of cast iron, not otherwise specified, one and a half cents per pound ; on all other castings of iron, not otherwise specified, one cent per pound. Eighth. On iron or steel wire, not exceeding number fourteen, five cents per pound ; exceeding number fourteen, nine cents per pound ; on silver or plated wire, five per centum ad valorem ; on cap or bonnet wire covered with silk, cotton, flaxen yarn or thread, manufactured abroad, twelve cents per pound. Ninth. On round iron or brazier’s rods of three sixteenths to eight sixteenths of an inch diameter, inclusive, and on iron in nail or spike rods, or nail plates, slit, rolled, or hammered, and on iron in sheets, and hoop iron, and on iron slit, rolled or hammered for band iron, scroll iron, or casement rods, three cents per pound ; on iron spikes, four cents per pound ; on iron nails, cut or wrought, five cents per pound ; on tacks, brads, and sprigs, not exceeding sixteen ounces to the thousand, five cents per thousand , exceeding sixteen ounces to the thousand, five cents per pound ; on square wire used for the manufacture of stretchers for umbrellas and cut in pieces not exceeding the length used therefor, twelve per centum ad valorem ; on anvils and anchors, and all parts thereof, manufactured in whole or in part, two cents per pound ; on iron cables or chains, or parts thereof, manufactured in whole or in part, three cents per pound, and no drawback shall be allowed on the exportation of iron cables or parts thereof; on mill cranks and mill irons of wrought iron, four cents per pound ; on mill saws one dollar each ; on black- smith’s hammers and sledges, two and a half cents per pound ; on mus- 7 kets, one dollar and fifty cents per stand ; on rifles, two dollars and fifty cents each ; on all other fire arms, thirty per centum ad valorem. Tenth . On axes, adzes, hatchets, drawing knives, cutting knives, sickles or reaping hooks, scythes, spades, shovels, squares' of iron or steel, plated, brass and polished steel saddlery, coach harness and furni- ture of all descriptions, steelyards and scalebeams, socket chisels, vices and screws of iron, called wood screws, thirty per centum ad valorem ; on common tinned and japanned saddlery of all descriptions, [ten] per centum ad valorem : Provided , That said articles shall not be imported at a less rate of duty than would have been chargeable on the material constituting their chief value, if imported in an unmanufactured state. Eleventh . On steel, one dollar and fifty cents per one hundred and twelve pounds. Twelfth. On japanned wares of all kinds, on plated wares of all kinds, and on all manufactures, not otherwise specified, made of brass, iron, steel, pewter, or tin, or of which either of these metals is a compo- nent material, a duty of twenty-five per centum ad valorem ; Provided , That all articles manufactured in whole of sheet, rod, hoop, bolt, or bar iron, or iron wire, or of which sheet, rod, hoop, bolt, or bar iron, or iron wire, shall constitute the greatest weight, and which are not otherwise specified, shall pay the same duty per pound that is charged by this act on sheet, rod, hoop, bolt, or bar iron, or on other wire, of the same num- ber, respectively : Provided , a/so, That the said last mentioned rates shall not be less than said duty of twenty-five per centum ad valorem. Thirteenth. That all scrap and old iron shall pay a duty of twelve dollars and fifty cents per ton ; that nothing shall be deemed old iron that has not been in actual use, and only fit to be re-manufactured ; and all pieces of iron, except old, of more than six. inches in length, or of sufficient length to be made into spikes and bolts, shall be rated as bar, bolt, rod, or hoop iron, as the case may be, and pay duty accordingly 5 all manufactures of iron partly finished, shall pay the same rates of duty as if entirely finished ; all vessels of cast iron, and all castings of iron, with handles, rings, hoops, or other addition of -wrought iron, shall pay the same rates of duty as if made entirely of cast iron. Fourteenth. On unmanufactured hemp, forty dollars per ton ; sail duck, fifteen per centum ad valorem, and on cotton bagging, three and a half cents a square yard, without regard to the weight or the width of the article. On felts or hat bodies made wholly, or in part, of wool, eighteen cents each. Fifteenth. On all manufactures of silk, or of which silk shall be a component part, coming from beyond the Cape of Good Hope, ten per centum ad valorem, and on all other manufactures of silk, or of which silk is a component part, five per centum ad valorem, excepting sewing silk, which shall be forty per centum ad valorem. Sixteenth. On brown sugar and syrup of sugar cane, in casks, two and a half cents per pound; and on white clayed sugar, three and one- third cents per pound. Seventeenth. On salt, ten cents per fifty-six pounds. Eighteenth. On old and scrap lead, two cents per pound. Nineteenth. On teas of all kinds, imported from places this side the Cape of Good Hope, or in vessels other than those of the United States, ten cents per pound. Twentieth . On slates of all kinds, twenty-five per centum ad valo- rem. 8 Twenty-first. On window glass not above eight by ten inches in size, three dollars per hundred square feet; not above ten by twelve inches, three dollars and fifty cents per hundred square feet ; and if above ten by twelve inches, four dollars per hundred square feet : Provided , That all window glass imported in plates, uncut, shall be charged with the highest rates of duty hereby imposed. On all apothecaries 5 vials and bottles, exceeding the capacity of six and not exceeding the capacity of sixteen ounces each, two dollars and twenty-five cents the gross ; all perfumery and fancy vials and bottles, not exceeding the capacity of four ounces each, two dollars and twenty-five cents the gross ; and those exceeding four ounces, and not exceeding sixteen ounces each, three dollars and twenty-five cents the gross ; on all wares of cut glass not specified, three cents per pound, and thirty per centum ad valorem ; on black glass bottles not exceeding one quart, tw r o dollars per .gross ; on black glass bottles exceeding one quart, two dollars and fifty cents per gross ; on demijohns, tw r enty-five cents each; and on all other articles of glass, not specified, g two cents per pound, and twenty per centum; on paper hangings, forty per centum ; on all Leghorn hats or bonnets, and all hats or bonnets of straw, chip, or grass, and all flats, braids, or plaits for making hats or bonnets, thirty per centum ; on the following articles twelve and a half per centum ad valorem, namely, whalebone, the pro- duct of foreign fishing, raw silk, and dressed furs ; and on the following articles, tw^enty-five per centum ad valorem, namely, boards, planks, walking canes and sticks, frames or sticks for umbrellas and parasols, and all manufactures of wood not otherwise specified ; copper vessels, and all manufactures of copper, not otherwise specified ; all manufac- tures of hemp or flax, except yarn and cordage, tarred and untarred, ticklenburgs, osnaburgs, and burlaps, not otherwise specified ; fans, ar- tificial flowers, ornamented feathers, ornaments for head dresses, caps for 5 women, and millinery of all kinds; comfits and sweetmeats of all kinds, preserved in sugar or brandy ; umbrellas and parasols, of what- ever materials made ; parchment and vellum, w afers, and black lead pencils, and brushes of all kinds. And the following articles thirty per centum ad valorem, namely : cabinet wares, hats and caps, of fur, lea- ther, or wool ; leather ; whips, bridles, saddles, and all manufactures of leather, not otherwise specified ; carriages and parts of carriages, and blank books ; on boots and bootees, one dollar and fifty cents per pair; shoes of leather ; other shoes and slippers of prunella, stuff, or nankin : also, porcelain, china, stone and earthen ware ; musical instruments ; and manufactures of marble, shall pay the present rates of duties. Twenty-second. On olive oil, in casks, twenty cents a gallon. Twenty-third. On the wines of France, namely : red wines, in casks, six cents a gallon; white wines, in casks, ten cents a gallon; and French wines, of all sorts, in bottles, tw enty-two cents a gallon, until the third day of March, eighteen hundred and thirty-four ; and from and after that day, one-half of those rates respectively, and on all wines other than those of France, one-half of their present rates of duty, respec- tively, from and after the day last aforesaid. Provided , That no higher duty shall be charged under this act or any existing law-, on the red wines of Austria, than are now, or may be by this act, levied upon the red wines of Spain, when the said wines are imported in casks. Twenty- fourth. On the following articles an ad valorem duty of fif- teen per centum, namely : barley, grass, or straw baskets, composition, w ax or amber beads, and other beads not otherwise enumerated, lamp 9 black, indigo, bleached and unbleached linens, shell or paper boxes, hair bracelets, hair not made up for head dresses, bricks, paving tiles, brooms of hair or palm leaf, cashmere or Thibet, down of all kinds, fea- thers for beds. Twenty-fifth. All articles not herein specified, either as free or as lia- ble to a different duty, and which, by the existing laws, pay an ad valo- rem duty higher than fifteen per centum, to pay an ad valorem duty of fifteen per centum from and after the said third day of March, one thou- sand eight hundred and thirty-three. Sect. 3. And be it further enacted , That, in addition to the articles exempted from duty by the existing laws, the following articles, impor- ted from and after the third day of March, one thousand eight hundred and thirty-three, shall be exempted from duty ; that is to say : teas of all kinds, imported from China or other places east of the Cape of Good Hope, and in vessels of the United States ; coffee, cocoa, almonds, cur- rants, prunes, figs, raisins in jars and boxes, all other raisins, black pep- per, ginger, mace, nutmegs, cinnamon, cassia, cloves, pimento, camphor, crude saltpetre, flax unmanufactured, quick-silver, opium, quills unpre-* pared, tin in plates and sheets, unmanufactured marble, argal, gum ara- bic, gum Senegal, epaulettes of gold and silver, sac dye, madder, madder root, nuts and berries used in dying, sumac, saffron, turmeric, woad or pastel, aloes, ambergris, Burgundy pitch, bark Peruvian, cochineal, ca- pers, camomile flowers, coriander seed, cantharides, castanas, catsup, chalk, coculus indicus, coral, dates, filberts, filtering stones, frankin- cense, grapes, gamboge, hemlock, henbane, horn plates for lanterns, ox-horns, other horns and tips, India rubber, ipecacuanha, ivory unman- ufactured, juniper berries, musk, nuts of all kinds, olives, oil of juniper, paintings and drawings, rattans, reeds unmanufactured, rhubarb, rotten stone, tamarinds, tortoise shell, tin foil, shellac, sponges, sago, lemons, limes, pine apples, cocoa nuts and shells, iris or orris root, arrow root, bole ammoniac, Colombo root, annotta, anise-seed, oil of anise-seed, oil of cloves, cummin seed, sarsaparilla, balsam tolu, assafoetida, ava root, alcornoque, canella alba, cascarilla, harlsem oil, hartshorn, manna, senna, tapioca, vanilla beans, oil of almonds, anux vomica, amber, platina, busts of marble, metal or plaster, casts of bronze or plaster, strings of musical instruments, flints, kelp, kermes, pins, needles, mother of pearl, hair unmanufactured, hair pencils, Brazil paste, tartar crude, vegetables, such as are used principally for dyeing and in composing dyes, weld, and all articles used principally for dyeing, coming under the duty of twelve and a half per centum, except bichromate of potash, prussiate of potash, chromate of potash, and nitrate of lead, aquafortis, and tartaric acids ; all other dying drugs, and materials for composing dyes, all other medi- cinal drugs, and all articles not enumerated in this act nor the existing laws, and which are now liable to an ad valorem duty of fifteen per cen- tum, except the tartar emetic and Rochelle salts, sulphate of quinine, calomel and corrosive sublimate, sulphate of magnesia, glauber salts, «. and chloride of lime : Provided , That nothing in this act contained shall be so construed as to reduce the duties upon alum, copperas, manganese, muriatic or sulphuric acids, refined saltpetre, blue vitrol, carbonate of soda, red lead, white lead or litharge, sugar of lead, or combs. Sect*. 4. And be it farther enacted , , That, from and after the third day of March, aforesaid, so much of any act of Congress as requires the ad- dition of ten or twenty per centum to the cost or value of any goods. 10 wares, or merchandise, in estimating the duty thereon, or as imposes any duty on such addition, shall be repealed. Sect. 5. And be it further enacted , That, from and after the third day of March, aforesaid, where the amount of duty on merchandise, except wool, manufactures of wool, or of which wool is a component part, im- ported into the United States, in any ship or vessel, on account of one person only, or of several persons jointly interested, shall not exceed two hundred dollars, the same shall be paid in cash, without discount ; * and if it shall exceed that sum, shall, at the option of the importer or importers, be paid or secured to be paid, in the manner now required by law, one-half in three, and one-half in six calendar months ; and that, from and after the said third day of March, so much of the sixty-second section of the act entitled u An act to regulate the collection of duties on imports and tonnage,^ approved the second day of March, one thousand seven hundred and ninety-nine, as authorises the deposites of teas under the bond of the importer or importers, shall be repealed ; and that so much of any existing law as requires teas, when imported in vessels of the United States from places beyond the Cape of Good Hope, to be weighed, marked, and certified, shall be, and the same is hereby re- pealed. Sect. 6. And be it further enacted , That, from and after the third day of March, aforesaid, the duties on all wool, manufactures of wool, or of which wool is a component part, shall be paid in cash, without discount, or, at the option of the importer be placed in the public stores, under bond, at his risk, subject to the payment of the customary storage and charges, and to the payment of interest at the rate of six per centum per annum while so stored : Provided , That the duty on the articles so stored shall be paid one-half in three, and one-half in six months from the date of importation : Provided , also , That if any instalment of duties be not paid when the same shall have become due, so much of the said mer- chandise as maybe necessary to discharge such instalment shall be sold at public auction, and retaining the sum necessary for the payment of such instalment of the duties, together with the expenses of safe keep- ing and sale of such goods, the overplus, if any, shall be returned by the collector to the importer or owner, or to his agent or lawful repre- sentative : And provided, also , That the importer, owner, or consignee of such goods, may, at any time after the deposite shall have been made, withdraw the whole or any part thereof, on paying the duties on what may be withdrawn, and the customary storage and charges, and of in- terest. Sect. 7. And be it further enacted , That, in all cases where the duty which now is, or hereafter may be imposed on any goods, wares, or mer- chandise imported into the United States, shall, by law, be regulated by, or be directed to be estimated or levied upon, the value of the square yard, or of any other quantity or parcel thereof; and in all cases where there is, or shall be imposed, any ad valorem rate of duty on any goods, wares, or merchandise imported into the United States, it shall be the duty of the collector w ithin whose district the same shall be imported or entered, to cause the actual value thereof, at the time purchased, and place from which the same shall have been imported into the United States, to be appraised, estimated and ascertained, and the number of such yards, parcels, or quantities, and such actual value of every of them, as the case may require ; and it shall, in every such case, be the duty of the appraisers of the United States, and every of them, and of 11 every other person who shall act as such appraiser, by all the reasona- ble ways or means in his or their power to ascertain., estimate and ap- praise the true and actual value, any invoice or affidavit thereto to the contrary notwithstanding, of the said goods, wares and merchandise, at the time purchased, and place from whence the same shall have been imported into the United States, and the number of such yards, parcels, or quantities, and every of them as the case may require ; and all such goods, wares, and merchandise, being manufactures of wool, or where- of wool shall be a component part, which shall be imported into the Uni- ted States in an unfinished condition, shall, in every such appraisal, be taken, deemed, and estimated by the said appraisers, and every of them, and every person who shall act as such appraiser, to have been, at the time purchased, and place from whence the same were imported into the United States, of as great actual value as if the same had been entirely finished : Provided ', That, in all cases where any goods, wares, or mer- chandise, subject to ad valorem duty, or whereon the duty is or shall be by law regulated by, or be directed to be estimated or levied upon, the value of the square yard, or any other quantity or parcel thereof, shall have been imported into the United States from a country other than that in which the same were manufactured or produced, the appraisers shall value the same at the current value thereof at the time of purchase, be- fore such last exportation to the United States, in the country where the same may have been originally manufactured or produced. Sect. 8 . And be it further enacted , That it shall be lawful for the ap- praisers to call before them, and examine open oath, any owner, impor- ter, consignee, or other person, touching any matter or thing which they may deem material in ascertaining the true value of any merchandise imported, and to require the production, on oath, to the collector, or to any permanent appraiser, of any letters, accounts, or invoices, in his possession relating to the same ; for which purpose, they are hereby au- thorised to administer oaths. And if any person so called shall fail to attend, or shall decline to answer, or to produce such papers when so re- quired, he shall forfeit and pay to the United States fifty dollars ; and if such person be the owner, importer, or consignee, the appraisement which the said appraiser may make of the goods, wares, or merchandise, shall be final and conclusive, any act of Congress to the contrary not- withstanding. And any person who shall swear falsely on such exami- nation, shall be deemed guilty of perjury ; and if he be the owner, im- porter, or consignee, the merchandise shall be forfeited. Sect. 9. And be it further enacted , That it shall be the duty of the Secretary of the Treasury, under the direction of the President of the United States, from time to time, to establish such rules and regulations, not inconsistent with the laws of the United States, as the President of the United States shall think proper, to secure a just, faithful, and im- partial appraisal of all goods, wares, and merchandise, as aforesaid, im- ported into the United States, and just and proper entries of such actual value thereof, and of the square yards, parcels, or other quantities there- of, as the case may require, and of such actual value of every of them, and it shall be the duty of the Secretary of the Treasury to report all such rules and regulations, w ith the reasons therefor, to the next session of Congress. Sect. 10. And be it further enacted ■, That an addition of ten per cen- tum shall be made to the several rates of duties by this act imposed, in respect to all goods, wares and merchandise, on the importation of 12 which, in American or foreign vessels, a specific discrimination has not already been made, which, from and after the third day of March, afore- said, shall be imported in ships or vessels not of the United States : Pro- vided, That this additional duty shall not apply to goods, wares, and merchandise which shall be imported after said day in ships or vessels not of the United States, entitled by treaty, or by an act or acts of Con- gress, to be entered in the ports of the United States on the payment of the same duties as shall then be paid on goods, wares, and merchandise, imported in ships or vessels of United States. Sect. 11. And, be it further enacted, That there shall be allowed a drawback of the duties by this act imposed, on goods, wares, and mer- chandise, which shall be imported from and after the said third day of March, upon the exportation thereof, within the time and in the manner prescribed in the existing law s at the time : Provided, No drawback shall be allowed on a less quantity of cordage than five tons. Sect. 12. And be it further enacted , That the existing laws at the time shall extend to, and be in force for, the collection of the duties im- posed by this act, on goods, w^ares, and merchandise, which shall be im- ported into the United States from and after the said third day of March ; and for the recovery, collection, distribution, and remission, of all fines, penalties, and forfeitures, and for the allowance of drawbacks by this act authorised, as fully and effectually as if every regulation, restriction, penalty, forfeiture, provision, clause, matter, and thing in the then exist- ing law^s contained, had been inserted in, and re-enacted by this act ; and that so much of any a^ which is contrary to this act, shall be, and the same is, hereby repealed. Sect. 13. And be it further enacted, That whenever goods composed wholly or in part, of vr ool or cotton, of similar kind, but different quali- ty, are found in the same packages charged at an average price, it shall be the duty of the appraisers to adopt the value of the best article con- tained in such package, and so charged as the average value of the w r hole : and that so much of the act entitled “ An act for the more effec- tual collection of the impost duties,” approved the twenty-eighth May, one thou s ami eight hundred and thirty, as requires the appraisers to adopt the value of the best articles contained in a package as the ave- rage value of the whole, be and the same is, hereby repealed. Sect. 14. A?id be it further enacted, That whenever, upon the open- ing and examination of any package or packages of imported goods ; composed wholly, or in part, of wmol or cotton, in the manner provided by the fourth section of the act for the more effectual collection of the impost duties, approved on the twenty-eighth day of May, one thousand eight hundred and thirty, the said goods shall be found not to correspond w T ith the entry thereof at the custom house ; and if any package shall be found to contain any article not entered, such article shall be forfeited ; or, if the package be made up with intent to evade or defraud the reve- nue, the package shall be forfeited ; and so much of the said section as prescribes a forfeiture of goods found not to correspond with the invoice thereof, be, and the same is, hereby repealed. Sect. 15. And be it further enacted, That from and after the said third day of March, one thousand eight hundred and thirty-three, the ad valorem rates of duty on goods, wares, and merchandise, shall be esti- mated in the manner following : to the actual cost, if the same shall have been actually purchased, or the actual value, if the same shall have been procured otherwise than by purchase, at the time and place w T hen 13 and where purchased, or otherwise procured, or to the appraised value, if appraised, shall be added all charges, except insurance. Sect. 16. And be it further enacted , That from and after the said third day of March, one thousand eight hundred and thirty-three, in cal- culating the rates of duties, the pound sterling shall be considered and taken as of the value of four dollars and eighty cents. Sect. 17. And be it further enacted , That syrup imported in casks, and all syrup for making sugar, shall be rated by weight, and pay the same duty as the sugar of which it is composed would pay in its natural state, and that loaf or lump sugar, when imported in a pulverised, liquid, or other form, shall pay the same duty as is imposed by law on loaf or lump sugar; and all fossil and crude mineral salt shall pay fifteen per centum ad valorem. Sect. 18. And be it further enacted , That the several articles enu- merated in this bill, whether imported before or after the passage there- of, may be put in the custom-house stores, under the bond of the impor- ter or owner, and such of said articles as shall remain under the con- trol of the proper officer of the customs on the third day of March, eighteen hundred and thirty-three, shall be subject to no other duty, than if the same were imported respectively after that day. And if the duties or any part thereof, on the articles deposited as aforesaid, shall have been paid previous to the said third day of March, the amount so paid shall be refunded to the person importing and depositing the said articles : Provided , That this section shall apply to merchandise in origi- nal packages which may be entered, and taken into the possession of the importer or owner, upon condition that the said merchandise be placed under the custody of the proper officers of the customs, and that the same shall remain under his control, on the third day of March next : And provided, further, That the Secretary of the Treasury be authorised to prescribe such rules and regulations as may be necessary to carry this section into effect. [ Approv ed, July 14, 1 832 . ] TAKSFF LAW OF 1833. GENERALLY KNOWN AS MR. CLAY ? S COMPROMISE ACT. AN ACT, TO MODIFY THE ACT OF FOURTEENTH OF JULY, ONE THOUSAND EIGHT HUNDRED AND THIRTY-TWO, AND ALL OTHER ACTS IMPOSING DUTIES ON IMPORTS. Sect. 1 . Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That, from and after the thirty-first day of December, one thousand eight hundred and thirty- three, in all cases where duties are imposed on foreign imports by the act of the fourteenth day of July, one thousand eight hundred and thirty-two, entitled u An act to alter and amend the several acts imposing duties on imports,” or by any other act, shall exceed twenty per centum on the value thereof, one tenth part of such excess shall be deducted ; from and 14 after the thirty-first day of December, one thousand eight hundred and thirty-five, another tenth part thereof shall be deducted ; from and after the thirty-first day of December, one thousand eight hundred and thirty- seven another tenth part shall be deducted ; from and after the thirty- first day of December, one thousand eight hundred and thirty -nine, another tenth part shall be deducted ; from and after the thirty-first day of December, one thousand eight hundred and forty-one, one half of the residue of such excess shall be deducted ; and from and alter the thirtieth day of June, one thousand eight hundred and forty -two, the other half thereof shall be deducted. Sect. 2. And belt further enacted , That so much of the second section ofthe act of the fourteenth of July, aforesaid, as fixes the rate of duty on all milled and fulled cloth, known by the name of plains, kerseys, or kendal cottons, of which wool is the only material, the value whereof does not exceed thirty-five cents a square yard, at five per centum ad valorem, shall be and the same is, hereby repealed. And the said arti- cles shall be subject to the same duty of fifty per centum, as is provided by the said second section for other manufactures of wool ; w r hich duty shall be liable to the same deductions as are prescribed by the first sec- tion of this act. Sect. 3. And be it further enacted , That, until the thirtieth day of June, one thousand eight hundred and forty-two, the duties imposed by existing laws, as modified by this act, shall remain and continue to be collected. And from and after the day last aforesaid, all duties upon imports shall be collected in ready money ; and all credits now allowed by law, in the payment of duties shall be, and hereby are, abolished ; and such duties shall be laid for the purpose of raising such revenue as may be necessary to an economical administration of the government; and from and after the day last aforesaid, the duties required to be paid by law on goods, wares and merchandise, shall be assessed upon the value thereof at the port where the same shall be entered, under such regulations as may be prescribed by law. Sect. 4. And be it further enacted , That, in addition to the articles now exempt by the act- of the fourteenth of July, one thousand eight hundred and thirty -two, and the existing laws, from the payment of duties, the following articles imported from and after the thirty-first day of December, one thousand eight hundred and thirty-three, and until the thirtieth day of June, one thousand eight hundred and forty-two, shall also (be) admitted to entry, free from duty, to wit : bleached and un- bleached linens, table linen, linen napkins, and linen cambrics , and wors- ted stuff goods, shawls, and other manufactures of silk and worsted, manufactures of silk, or of which silk shall be the component material of chief value, coming from this side of the Cape of Good Hope, except sewing silk. Sect. 5. And be it further enacted , That, from and after the said thir- tieth day of June, one thousand eight hundred and forty -two, the follow- ing articles shall be admitted to entry free from duty, to wit : indigo, quicksilver, sulphur, crude saltpetre, grindstones, refined borax, emery, opium, tin in plates and sheets, gum arabic, gum Senegal, lac dye, madder, madder root, nuts and berries used in dyeing, saffron, turmeric, woad or pastel, aloes, ambergris, burgundy pitch, cochineal, camomile flowers, coriander seed, catsup, chalk, cocculus indiclis, horn plates for lanterns, ox horns, other horns and tips, India rubber, manufactured ivory, juniper berries, musk, nuts of all kinds, oil of juniper, unmanufactured 15 rattans and reeds, tortoise shell, tin foil, shellac, vegetables used princi- pally in dyeing and composing dyes, weld, and all articles employed chiefly for dyeing, except alum, copperas, bichromate of potash, prussiate of potash, chromate of potash, and nitrate of lead, aqua fortis, and tar- taric acids. And all imports on which the first section of this act may ope- rate, and all articles now admitted to entry free from duty, and paying less rate of duty than twenty per centum ad valorem, before the said thirtieth day of "June, one thousand eight hundred and forty-two, from and after that day may be admitted to entry subject to such duty not ex- ceeding twenty per centum ad valorem, as shall be provided for by law. Sect. 6 . And be it further enacted , That so much of the act of the four- teenth day of July, one thousand eight hundred and thirty-two, or of any other act as is inconsistent with this act, shall be, and the same is, hereby repealed : Provided , That nothing herein contained shall be so construed as to prevent the passage prior or subsequent to the said thirtieth day of June, one thousand eight hundred and forty-two, of any act or acts, from time to time, that may he necessary to detect, prevent, or punish evasions of the duties on imports imposed by law, nor to prevent the passage of any act, prior to the thirtieth day of June, one thousand eight hundred and forty-two, in the contingency either of excess or deficiency of revenue, altering the rates of duties on articles which, by the afore- said act of fourteenth day of July, one thousand eight hundred and thirty- two, are subject to a less rate of duty than twenty per centum ad valorem, in such manner as not to exceed that rate, and so as to adjust the revenue to either of the said contingencies. [ Approved , March 2, 1833.] ATTORNEY GENERAL’S OFFICE, ) April 22, 1839. ) Sir : I have the honor to acknowledge the receipt of your communica- tion of the 12th inst. relative 66 to the bearing of the decision of the Su- preme Court of the United States in the case of Elliot vs. Swartwout, on manufactures of worsted or combed wool,” and now proceed to give such an answer as the case seems to demand. I regret that Congress, whose attention was called to this subject by you at the last session, omitted to pass an act declaring plainly and dis- tinctly the law upon this subject. In the present state of things I can only say, that the act of Congress upon the subject referred to has been interpreted by the Supreme Court of the United States, in the case of Elliot vs. Swartwout, (reported in 10th Peter’s U. S. Reports,) and the construction placed on the act of the 14th of July, 1832, by that tribunal must be regarded and conformed to, until Congress shall pass some additional act to change or explain the same. The next enquiry therefore is, what does that decision establish? It establishes, that the following expressions contained in the second clause of the section of the act of July 14, 1832 — viz : worsted stuff goods, shawls and other manufactures of silk and worsted, should be construed pre- cisely as if the word worsted were inserted in the expression before the word .shawls, in which case, the expression would read thus — worsted stuff goods — worsted shawls and other manufactures of silk and worsted. 16 and as this same expression contained in the act of 1832, is inserted in the act of 1833, the same interpretation must be placed on it there. My opinion is, therefore, that the decision of the Supreme Court refer- red to, establishes : 1st. That all articles of manufacture, which shall he proved at the trial of any suit for duties, to be worsted stuff goods, are free of duty under the act of March 2d, 1833. 2d. That all articles of manufacture, which shall, in like manner he proved to he worsted shawls, are in like manner free of duty. 3d. That all articles of manufacture, which shall be in like manner proved to be manufactures of silk and worsted, are also exempt from duty under the same act. This, in my opinion, is the hearing, that the decision of the Supreme Court in the case referred to, has upon the subject of manufactures of worsted or combed wool. I have the honor to be, Very respectfully, Your humble servant, (Signed) FELIX GRUNDY. To the Hon* Secretary of the Treasury . CffiCtJLAES TO COLLECTORS, NAVAL OFFICERS AND SURVEYORS. Treasury Department, ) First Comptroller's Office , March 4th , 1839. ) Sir : The recent session of Congress having terminated without the passage of an act as proposed by this Department, explanatory of various conflicting provisions of existing laws in regard to the classification of several descriptions of merchandise imported into the United States ; and the Supreme Court of the United States having lately pronounced an opinion in respect to one of the principal species of goods, heretofore the subject of great diversity of opinion, it has been deemed expedient and proper by this office to avail itself of the occasion, so far to modify ex** isting instructions, as to make them conform to the judicial decision, in reference not only to the article of merchandise specially the subject of the recent suit, but to all those articles also which clearly come within the spirit of the law as expounded by the court. The Supreme Court has declared that silk hosiery is free from duty, under the act of 2d March, 1833. By the application of the principle established by the court, it follows as a necessary consequence that mits , gloves , binding , millinery , ready made clothing , and all other manufactures of silk, or of which silk is the component material of chief value, coming from this side of the Cape of Good Hope, except sewing silk , are also exempt from duty. The opinion of the court being maintained in part upon the position that the second clause of the second section of the duty act of 1832, ex- cept only as it respects ready made clothing, has exclusive reference to 17 articles of wool, or of which wool is a component part, it follows, in ac- cordance with this opinion, that mits, gloves and bindings when compo- sed wholly ; or in part of wool, are chargeable withfthe duty of twenty-five per centum as specified in that section, when of other material (except silks) according to the material of which they are composed, as leather thirty per centum, cotton twenty-five per centum, ready made clothing, being separated from the general operation of the principle here applied, stands as an independent specification, subject to a duty of fifty per cen- tum whatever may be the fabric, and exempted from duty only when of silks, by the operation of the act of March, 1833. Your practice in future will be regulated by those opinions, all instruc- tions from this Department not consistent therewith being necessarily superseded, and in cases in which you have received duties, paid under protest, on any of the articles now declared exempt from the payment of duty, you will refund the said duties to the owners of the goods. Very respectfully, Your obedient servant, J. N. BARKER, Comptroller . Treasury Department, > 4 First Comptroller’s Office , July 1st, 1839. ) Sir : It has been decided by this Office that twist , an article contra distinguished from sewing silk , by being composed partly of silk and partly of mohair or worsted, is exempt from the payment of duty, but it is deemed proper to direct a careful examination in all cases of the article denominated “ Twisj;” in the invoices, as that appellation may be given to an article composed wholly of silk, which would necessarily be charge- able with duty as sewing silk. I am, very respectfully, Your obedient serv*t, J. N. BARKER, Comptroller . Collector of the Customs , New York . Treasury Department, > First Comptroller’s Office , March 26, 1838. ) Sir : It is proper that you should be informed that the operation of the proviso in the act to provide for certain harbors, &c., subjoined to the Circular from this office of the 28th of last March, according to which all laws enacted whereby seamen have been required to pay twenty cents a month, or their employers have been required to retain that sum out of their wages, to create a fund for the relief of sick and disabled seaman, were suspended for one year, during which period no such exaction was to be made, will cease on the first of April next, (1838,) and that from and after that day, those laws being revived and in full force, you will be expected to continue to exact the aforesaid sum of twenty cents a month, in the manner and under the regulations heretofore prescribed, until otherwise directed. I am, very respectfully, Your obedient servant, J. N. BARKER, Comptroller . 18 Custom House, ) Collector’s Office , New York , July 2, 1838. ) The undersigned received this day the following partial circular, with directions that it be published for the information of all concerned. J. HOYT, Collector. PARTIAL CIRCULAR. Treasury Department, ) First Comptroller’s Office , June 30th } 1838. $ Sir : It having been found that a uniform and satisfactory discrimina- tion between Books liable to duty and Books of Engravings , exempt by law, was scarcely attainable under the regulations heretofore existing, the whole subject has been carefully examined with the view of estab- lishing some principle which might be applied with certainty and uniform- ity in all cases. » Engravings or Prints not being enumerated in any preceding law, were, by the Act of the 27th April, 1816, (Sect. 1, clause 2,) comprehended in the classification of articles charged with a duty of 15 per centum ad va- lorem. By the Act of 14th July, 1832, (3d section,) the same articles, not being enumerated in that act, nor any of the existing laws, and being consequently liable to the ad valorem duty of 15 per cent, were declared exempted from duty. The term, “ Book of Engravings or Prints used in some of the Alpha- betical Tariffs, is one of mere arbitrary, or accidental origin, not ap- pearing in any act of Congress ; and Engravings or Prints, whether in loose sheets or bound together, are equally exempted from the payment of duty. But it does not follow that this exemption can be applied to books of a mixed character, composed of engravings or prints, and letter press, and it is considered by this Department, that when any portion of letter-press, or type-work, is bound up with engravings or prints, the volume becomes necessarily a book , as specified in the law, and is subject to the appro- priate rate of duty, according to the language of the printed text, and other attendant circumstances. In order, however, that a reasonable time may be afforded to im- porters to accommodate their supplies to this view of the law, and as some of them may have orders in transit, predicated on regulations heretofore existing, it is deemed proper to add that this instruction will not be considered in force until the 15th of September next. I am, very respectfully, Your obedient serv’t, (Signed) J. N. BARKER, Comptroller * Jesse Hoyt, Esq. Collector , New York . 19 Treasury Department, ) Comptroller’s Office, Nov. 23 d, 1838. ] Sir : This office from representations made to it, has been led to be- lieve that a diversity of practice obtains in the computation for revenue purposes of the quantity of porter by the gallon when imported in bottles. On reflection, it is considered that although it is usually imported in what are designated as quart bottles, yet they do not contain by a frac- tion as much. It is, therefore, the opinion of this office that twelve of this description of porter bottles should be estimated as containing two and one quarter gallons of porter. I invite your ready co-operation to make the practice uniform. I am, very respectfully, Your obedient serv’t, J. N. BARKER, Comptroller . Collector of Customs, New York . AN ACT, TO RELEASE FROM DUTY, IRON PREPARED FOR, AND ACTUALLY LAID ON, RAILWAYS OR INCLINED PLANES. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That when it shall be satisfac- torily proved to the Secretary of the Treasury, that any rail iron impor- ted for the purpose of being applied in the construction of any rail-road or inclined plane, by any State or Incorporated Company, has been actu- ally and permanently laid on any such rail-road or inclined plane, that then, and in that case, he may allow a drawback of the duty on such rail iron, so laid, or, if the duty shall have been actually paid, he may refund the same ; any thing in any act to the contrary notwithstanding : Provided, That no iron shall be considered as rail-road iron but such as is prepared to be laid upon rail-roads or inclined planes, without further manufacture. Sect. 2. And be it further enacted, That whenever any rail-road iron, may have been, or shall hereafter be, imported by any State or Incor- porated Company for the purpose of being laid down on any rail-road, and the bonds given for duties on the same, shall become due before the said iron can be so laid down, the Secretary of the Treasury be, and he is hereby authorised to extend the time for the payment of so much of said bonds, as shall be equal to the amount of the drawbacks to which said State or Company may be entitled : Provided, The same shall not be extended beyond three years from the date of the importation : and where any such State or Company may have already paid the whole amount of any such bond, the Secretary of the Treasury be authorised to cause the amount of the drawback on the same to be refunded on taking bond with sufficient sureties that the same shall be repaid, should the iron for which said bond may be given, not be actually laid down within three years from the time of importation. [Approved, July 14, 1832.] 20 AN ACT, EXPLANATORY TO AN ACT, ENTITLED (C AN ACT TO RELEASE FROM DOTY IRON PREPARED FOR, AND ACTUALLY LAID ON RAILWAYS AND IN- CLINED PLANES.” Sect. 1 . Be it enacted by the Senate and House of Representatives of the United States of America , in Congress assembled , That the Act of the fourteenth of July, eighteen hundred and thirty-two, entitled u An Act to release from duty, iron prepared for, and actually laid on, railways and inclined planes,” shall not be so construed as to include spikes, pins, or chains, as rail-road iron. [ Approved , My 1, 1836. j AN ACT, TO EXPLAIN AND AMEND THE ACT TO ALTER AND AMEND THE SEVERAL ACTS IMPOSING DUTIES ON IMPORTS, PASSED JULY THE FOURTEENTH, ONE THOUSAND EIGHT HUNDRED AND THIRTY-TWO, SO FAR AS IT RE- LATES TO HARDWARE, AND CERTAIN MANUFACTURES OF COPPER AND BRASS, AND OTHER ARTICLES. Sect. 1. Beit enacted by the Senate and House of Representatives of the United States of America , in Congress assembled , That the provisos of the tenth and twelfth clauses of the second section of the act to alter and amend the several acts imposing duties on imports, passed July fourteenth, eighteen hundred and thirty-two, be, and the same are here- by, suspended until the first day of June, eighteen hundred and thirty- four. Sect. 2. And be it further enacted , That so much of the act to alter and amend the several acts imposing duties on imports, passed July the fourteenth, eighteen hundred and thirty-two, as repeals the duties here- tofore levied on copper bottoms cut round, and copper bottoms raised to the edge, and still bottoms cut round and turned upon the edge, and parts thereof, and on copper plates or sheets, weighing more than thirty-four ounces per square foot, commonly called brazier’s copper, and on tobacco leaves, or unmanufactured, be, and the same is hereby, repealed. Sect. 3. And be it further enacted ,' That nothing contained in the act of the fourteenth of July, eighteen hundred and thirty- two, to alter and amend the several acts imposing duties on imports, shall be so construed as to authorize the exemption, from the payment of duty on sheet and Tolled brass, but the same shall be charged with the payment of a duty of twenty-five per centum ad valorem. [ Approved , March 2, 1833.] 21 AN ACT, TO SUSPEND THE DISCRIMINATING DUTIES UPON GOODS IMPORTED IN VES- SELS OF PORTUGAL, AND TO REDUCE THE DUTIES ON WINES. Sect. 2. And be it further enacted , That from and after the thirtieth day of July, eighteen hundred and thirty-six, the duty on all kinds of wines imported into the United States, shall be reduced one-half, so that no more than one-half the amount now assessed, shall he thereafter assessed. Sect. 3. And be it further enacted , That all kinds of wine, whether imported before or after the passage of this act, may be put into the Cus- tom House stores, under the bond of the importer or owner ; and such of the said wines as shall remain under the control of the proper officer of the Customs on the thirtieth day of July, one thousand eight hundred and thirty-six, shall be subject to no other duty than if the same were imported after that day ; and if the duties, or part thereof, on the wines deposited, as aforesaid, shall have been paid previous to the said thirtieth day of July, one thousand eight hundred and thirty-six, the amount of excess of duty shall be refunded to the person importing and depositing the same : Provided , That no wines shall he so deposited, unless in the casks or bottles as imported : And provided, further, That the benefit of this act shall not be extended to any wines not entitled to debenture. [ Approved , July 4, 1836.} Treasury Department, ) First Comptroller’s Office, September 13, 1836. ) Sir : In order to establish uniformity in carrying into effect that part of the act of fourth July last, which relates to the reduction of duties on wines, it is deemed proper to communicate the following instructions : The 3d section directs, that 6( the duty on all kinds of wine imported into the United States, shall be reduced one-half, so that no more than one-half the amount now assessed shall thereafter be assessed.” It is, therefore, not one-half of the specific rates of duty on the wines, respectively, which is to govern in such cases ; but one-half the amount of the duty payable, according to the pre-existing laws. You are, then, to ascertain the amount of duty formerly payable, one- half of which will be the duty demandable under the act of July last. To exemplify a case, the following rule is stated : Suppose the dutiable value of 980 gallons of Sherry wine to be $1,000; the specific duty of 25 cents per gallon thereon, would be $245 00 The ad valorem duty of 20 per cent, on $1000, is . . 200 00 Excess of the specific over the ad valorem duty, . $45 00 22 One-fifth of this excess is $9,00, which being deducted from $245, leaves the sum of $236 as the amount of duty, which would have been payable under the former laws, one-half of which is the amount of the reduction in the case. This reduc- tion, it will be perceived, amounts to $118 00 Whereas, by exacting 12^ cents per gallon, the one-half of the old rate , the duty would amount to . . . . 122 50 Difference against the importer, $4 50 It has been decided that, according to the expression in the third sec- tion, u that all kinds of wine, whether imported before or after the passage of this act , may be put in the Custom House stores, 55 &c. All wines which were not deposited in those stores at the time of im- portation, and thereby lost the right of drawback, might, nevertheless, be so deposited on certain conditions, for the benefit of the act. Between this part of the act and the proviso, 66 that the benefit of this act shall not be extended to any wine not entitled to debenture, 55 there seems to be a discrepancy, to reconcile which, the proviso has been con- sidered as being applicable only in cases in which more than three years had elapsed from the dates of importation respectively, or where the du- ties did not amount to fifty dollars at least, or the right of drawback had been lost in cases of transportation coastwise, without the observance of the forms and regulations prescribed by law to retain that privilege. A question has been made, whether, in case the reduced duties on wines imported since the thirtieth July last, or which may hereafter be imported, should not amount to fifty dollars at least, the old rates of duty should be exacted thereon. This question has been answered in the negative. The exaction of a higher rate of duty on some importations than on others, being inconsis- tent with the clause of the Constitution of the United States, which de- clares, “ that all duties, imposts* and excises, shall be uniform through- out the United States. 55 But to entitle such importations to drawback on exportation, the re- duced duties must amount to fifty dollars at least ; these being the duties paid, or secured to be paid, within the meaning of the 75th section of the Collection Law of the 2d March, 1799. This decision, however, is not to be considered as extending to importations of wines prior to the 30th July last, the reduction of duties on which may leave a less amount than fifty dollars. Such importations,’ if otherwise entitled, may be exported with the benefit of drawback, although the balance of duties remaining may be less than fifty dollars. The abstract you are to render of the duties which may be refunded by you, may be stated in a similar form with that subjoined to the circu- lar of the 18th February, 1834, with the following alterations : Instead of 66 amount to be refunded,” say, “ amount refunded, 55 and then add a column, headed 66 to whom refunded.” I avail myself of this occasion to state that the last suspension of the operation of the provisos in the 10th and 12th clauses of the 2d section of the act of the 14th July, 1832, having expired by its own limitation, said provisos are again in force. In carrying them into effect, however, you arc requested to afford ■every legal indulgence, and I would add, such facilities as a sense of 23 public duty may seem, under the peculiar circumstances of the case* to warrant. Very respectfully, Your obedient servant, GEO. WOLF, Comptroller . MODE OF CALCULATING DUTIES ON WINES. By the Act of the 30th July, 1836, the duties on Wines being reduced so as to pay one-half the then present amount of duties assessed , in order to bring wines under the operation of the “ Compromise Act,” passed March 2d, 1833, it is foundhiecessary to calculate the duties at the for- mer rates of duty , and then take one-half the amount after the reduc- tion, if any, which will be the true duty. When wines are imported in bottles, a seperate calculation is required. The duties upon the bottles not being subject to the reduction of one-half by the Act of the 30th July, 1836. The following statements show the manner in which the duties are calculated. WHEN IMPORTED IN CASKS. The duty upon one thousand gallons Madeira Wine, costing $800, is (for 1840— -41,) shown as follows : — Cost, $800 — 1000 gallons Wine a 25 c. is ' . • • $250 00 Deduct 40 per cent. 100 00 $150 00 Add 8 per cent, on cost, . . . . . . 64 00 Amount old duty, |)214 00 True duty, . $107 00 WHEN IMPORTED IN BOTTLES. The duty on one hundred cases Champagne Wine, costing 2000 francs. is (for 1840 — 41,) shown as follows : — Cost, $309 — 225 gallons Wine a 11 c. is . . . • |)24 75 Amount duty on Wine, $12 38 Cost, $65 — 8-^ gross bottles y a $2, is . . . $16 67 Deduct 40 per cent 6 60 $10 07 Add 8 per cent, on cost, 5 20 Amount duty on bottles, $15 27 15 27 Total amount duty, $27 65 The duty on one hundred cases Claret Wine, (for 1840 — 41,) shown as follows : — costing 500 francs, is Cost, $55 — 225 gallons Wine a 11 c. is Deduct 40 per cent . $24 75 9 90 Add 8 per cent, on cost, $14 85 4 40 i)19 25 Amount duty on Wine, . $9 62 Cost, $39 — 8j% gross bottles a $2, is Deduct 40 per cent. Add per 8 cent, on cost, Amount duty on bottles, Total amount duty, $16 67 6 66 $10 01 3 12 $13 13 13 13 $22 75 The cost of wine and bottles not being shown seperately in an invoice, (of wines and bottles,) it is necessary, on account of the reduction of duty by the a Compromise Act,” on articles paying a specific rate of duty, being affected by the cost, that the cost of the bottles shall be estimated. The following table shows the appraised cost of bottles containing wine, as established and taken at the Custom House : Champagne bottles, Quarts per gross, 42 francs. CC cc Pints, cc 56 cc Claret c c Quarts, cc 25 cc cc cc Pints, cc 331 cc Other cc Quarts, cc 36 cc cc CC Pints, cc 48 cc AN ACT CONCERNING THE NAVIGATION OF THE UNITED STATES. Sect. 1 . Be it enacted by the Senate and House' of Representatives of the United States of America in Congress assembled , That, after the thir- tieth day of September next, no goods, wares, or merchandise, shall be imported into the United States from any foreign port or place, except in vessels of the United States, or in such foreign vessels as truly and wholly belong to the citizens or subjects of that country of which the goods are the growth, production, or manufacture ; or from which such goods, wares, or merchandise, can only be, or most usually are, first shipped for transportation : Provided , nevertheless , That this regulation shall not extend to the vessels of any foreign nation which has not adopted, and which shall not adopt, a similar regulation. 25 Sect. 2. And be it further enacted , That all goods, wares, or merchan- dise, imported into the United States contrary to the true intent and mean- ing of this act, and the ship or vessel wherein the same shall be imported together with her cargo, tackle, apparel, and furniture, shall be forfeited to the United States ; and such goods, wares, or merchandise, ship or or vessel, and cargo, shall be liable to be seized, prosecuted and con- demned, in like manner and under the same regulations, restrictions, and provisions, as have been heretofore established for the recovery, collec- tion, distribution, and remission, of forfeitures to the United States by the several revenue laws. Sect. 3. And be it further enacted , That, after the thirtieth day of September next, the bounties and allowances now granted by law to the owners of boats or vessels engaged in the fisheries, shall be paid only on boats or vessels, the officers and at least three-fourths of the crews of which shall be proved, to the satisfaction of the Collector of the dis- trict where such boat or vessel shall belong, to be citizens of the United States, or persons not the subjects of any foreign prince or state. Sect. 4. And be it further enacted , That no goods, wares, or merchan- dise, shall be imported, under penalty of forfeiture thereof, from one port of the United States, in a vessel belonging wholly or in part to a subject of any foreign power $ but this clause shall not be construed to prohibit the sailing of any foreign vessel from one to another port of the United States, provided no goods, wares, or merchandise, other than those im- ported in such vessel, from some foreign port, and which shall not have been unladen, shall be carried from one port or place to another in the United States. Sect. 5. And be it further enacted , That after the thirtieth day of Sep- tember next, there shall be paid a duty of fifty cents per ton, upon every ship or vessel of the United States which shall be entered in a district in one state from a district in another state, except it be an adjoining state on the sea coast, or on a navigable river or lake, and except also it be a coasting vessel going from Long Island, in the state of New York, to the state of Rhode Island, or from the state of Rhode Island to the said Long Island, having on board goods, wares, and merchandise, taken in one state to be delivered in another state : Provided , That it shall not be paid on any ship or vessel having a license to trade between the differ- ent districts of the United States, or to carry on the bank or whale fish- eries, more than once a year : And provided, also , That if the owner of any such vessel, or his agent, shall prove, to the satisfaction of the Col- lector, that three-fourths at least of the crew thereof are American citi- zens, or persons not the subjects of any foreign prince or state, the duty to be paid in such case shall be only at the rate of six cents per ton ; but nothing in this section shall be construed to repeal or affect any exemp- tion from tonnage duty given by the eighth section of the act, entitled Comptroller’s Office , November 15, 1830. ) It is deemed proper on this occasion, also to specify the vessels of such foreign nations which, if entitled to an entry at all, are now entitled to an entry at the domestic rate of tonnage duties and impost, and which will be exempted from the payment of tonnage duties, (with a certain exception in the case of vessels of Spain,) from and after the 1st of April next, according to the terms of the 2d section of the Act of 31st May, 1830, together with the authorities by which they will have become en- titled to such exemption. First. As to Tonnage Duties. Vessels of Great Britain from his Britannic Majesty’s territories in Europe, or from any other foreign port or place. (Convention with Great Britain of 3d July, 1815. j 38 Vessels of Great Britain, coming from the British Islands, Provinces and Colonies, on or near the North American Continent, and North or East of the United States. (Presidents Proclamation of 5th Oc- tober, 1830, and Act of 29th May, 1830.) Do. of the Netherlands, from whatever port or place arriving. (Act of Congress of 7th January, 1824.) Do. of the Imperial Hanseatic Cities of Lubeck, Bremen, and Hamburg, (Treaty of 20th December, 1827.) Do. of Denmark. (Treaty of 26th April, 1826.) Do. of Brazil. (Treaty of 12th December, 1828.) Do. of the Kingdom of Prussia. (Treaty of 1st May, 1828.) Do. of Russia. (Act of 7th January, 1824.) Do. of Sweden and Norway, and the Island of St. Bartholomews. (Treaty of 4th July, 1827.) Do. of the Dukedom of Oldenburg. (President’s Proclamation of 18th September, 1830.) Do. of the Kingdom of Sardinia. (Act of 7th January, 1824.) Do. of Central America. (Treaty of 5th December, 1825.) Do. of the Dominions of the Pope. (President’s Proclamation of 7th June, 1827.) Do. of Austria. (President’s Proclamation of 3d June, 1829.) Do. of the Republic of Colombia.* (Treaty of 3d October, 1824.) Do. of the Kingdom of Hanover. (President’s Proclamation of 1st July, 1828.) Do. of French vessels, coming directly from the Islands of Martinique and Gaudaloupe, and the ports of Moule and Grand Bourg, and laden with articles, the produce of those Islands. (Act of 9th May, 1828, and President’s decision under it. See Circular of 9th Feb- ruary, 1829.) Do. of Spanish vessels, only on entry in the ports of Pensacola and St. Augustine, in the Floridas, and when laden with Spanish produc- tions and coming directly from ports in Spain or her colonies, until the22d May, 1833. (Fifteenth article of the Treaty with Spain, of 22d February, 1819.) Second. In vessels of what nations the cargoes, whether consisting of the produce or manufacture of the country, or of any other country, are entitled to an entry at the domestic rate of duties, and under what authorities, viz : Vessels of the Kingdom of Denmark. (Treaty of 26th April, 1826.) Do. of Central America. (Treaty of 5th December, 1825.) Do. of the Republic of Colombia. (Treaty of 3d October, 1824.) Do. of Sweden and Norway, and the Islands of Saint Bartholomew. (Treaty of 4th July, 1827.) Do. of the Hanseatic Cities of Lubeck, Bremen, and Hamburg. (Treaty of 20th December, 1827.) Do. of Brazil. (Treaty of 12th December, 1828.) Do. of Austria. (Proclamation of the President of the 3d June, 1829.) Do. of Prussia. (Treaty of 1st May, 1828.) Do. of the Dukedom of Oldenburg. (Proclamation of the President of 18th September, 1830.) * See Circular, page 39. 39 Third. In vessels of what nations only the cargoes consisting of the produce or manufactures of the country, are entitled to an entry at the domestic rate of duties, and by what authorities they are placed upon that footing, viz : Vessels of Great Britain, with articles, the growth, produce, or manu- facture of his Britannic Majesty’s territories in Europe. (Conven- tion with Great Britain of 3d July, 1815.) Do. of Great Britain, coming from the British Islands, Provinces, and Colonies, on or near the North American Continent, and North or East of the United States, being laden with the productions of the said Colonies, or of Great Britain. (Proclamation of the Presi- dent of 5th October, 1830, Act of 29th May, 1830, Convention of 1815, and Treasury instructions of 6th October, 1830.) Do. of Spain, only in the ports of Pensacola and St. Augustine, in the Floridas, and until the 22d May, 1833. (Fifteenth article of the Treaty with Spain of 22d February, 1819.) Do. of the Netherlands. (Act of Congress of 7th January, 1824.) Do. of Sardinia. (Ibid.) Do. of Russia. (Act of Congress of 7th January, 1824.) Do. of France. (Treaty of 24th June, 1822.) Do. of France, when coming from the Islands of Martinique and Gau- daloupe, and the ports of Moule and Grand Bourg. (Act of 9th May, 1828, and President’s decision under it. See Circular of 9th February, 1829.) Do. of the Kingdom of Hanover. (President’s Proclamation of 1st July, 1828.) Do. of the Dominions of the Pope. (President’s Proclamation of 7th June, 1827.) Do. of the United Mexican States. (President’s Proclamation, dated 5th April, 1831.) Do. of Portugal. (Act of Congress of 4th July, 1836.) So far as respects the produce or manufactures of Portugal proper, in- cluding Madeira, Porto Santo, and the Azores, when imported in vessels wholly and truly belonging to the subjects or citizens of said places. JOS. ANDERSON, Comptroller. CIRCULAR TO COLLECTORS OF THE CUSTOMS. Treasury Department, ) July 14th, 1837. ] By information communicated through the Department of State, it •appears that the Treaty between the United States and the Republic of Colombia, of the third October, one thousand eight hundred and twenty- four, expired by its own limitation on the twenty-seventh day of May last, and that since said Treaty was made, a division took place of that Republic into three Independent States, to wit : — Ecuador, Venezuela, and New Grenada. With Venezuela a new Treaty has been formed, and in regard to Ecuador the provisions of the former Treaty with Co- lombia are believed to be still adhered to in favor of the commerce and navigation of the United States. But the Government of New Grenada has officially notified the Governors of the Provinces of that Republic, as to the expiration of the term fixed by the Treaty between 40 the United States and Colombia, for the duration of the stipulations of that instrument relative to navigation and commerce. Under these circumstances, you will henceforth exact the legal dis- criminating duties of tonnage and impost on the vessels and cargoes belonging to the Republic of New Grenada. LEVI WOODBURY, Secretary of the Treasury . TABLE OF TONNAGE, To he paid at the time of entering the vessel , and before any permit shall he granted for unloading any part of the cargo . ON ALL SHIPS OR VESSELS, ENTERING FROM ANY FOREIGN PORT OR PLACE. Per ton . Ships or vessels of the United States, having three-fourths of the crew, and all the officers American citizens, ... 6 cts. Ships or vessels of nations, entitled by treaty to enter at the same rate as American vessels, . . . . . . 6 (C Ships or vessels of the United States, not having three-fourths of the crew as above, 50 cc On foreign ships or vessels other than those entitled by treaty, 50 u Additional tonnage on foreign vessels, denominated Light Mo- ney, * 50 cc Licensed Coasters are also liable once in each year to a duty of fifty cents per ton, being engaged in trade from a port in one state to a port in another state other than an adjoining state ; unless the officers and three-fourths of the crew are American citizens ; to ascertain which, their crews are always liable to examination by an officer. A foreign vessel is not permitted to carry on the coasting trade ; but having arrived from a foreign port with a cargo consigned to more than one port of the United States, she may proceed ^coastwise with a certi- fied manifest until her voyage is completed. Vessels off sucli Foreign liatiows and Character as are subject to the payment of Foreign ^Duties. Per ton . Vessels of France, (except from the Islands of Martinique- and Gaudaloupe and the ports of Moule and Grand Bourg,) ...... $ 94 cc Spain, from ports in Spain, . • 05 cc Spain, from all other ports or places, . . 1 50 cc Portugal, (after 11th October, 1837,) . . 1 00 cc Sicily, • 1 00 cc Naples, • 1 00 cc Hayti, • • 1 00 cc New Grenada,* . 1 00 cc Texas, . . 1 00 cc Without Register , .... • 1 00 * See Circular, page 39. 41 Vessels of Foreign I^ations asid CSaaracfer the Cargoes of which are subject to the payment of Foreign Duties. Vessels of Spain, . . . Pay 10 per cent, additional duty CC Portugal, (after 11th Oct. 1837,) 10 do. do. CC Sicily, .... 10 do. do. CC Naples, .... 10 do. do. CC Hayti, .... 10 do. do. CC New Grenada, 10 do. do. CC Texas, .... 10 do. do. CC Without Register , 10 do. do. It will be observed that the Tariff exhibits the nett duty upon goods paying an ad valorem rate of duty , whereas the rates of duty on articles paying a specific rate of duty, remain the same, according to the Law of 1832 ; except only such as have been altered by enactment of Con- gress or by decisions of the Courts and Treasury. The reason why the specific rates of duty remain the same (nominally) as in 1832, is, that the nett duty cannot be ascertained without a know- ledge of the cost of the goods. Most (S specific goods” are entitled to the reduction of duty on an excess above twenty per cent, ad valorem, and the duty, therefore, differs according to the cost. EXAMPLES. 1st. When the duty does not exceed twenty per cent, ad valorem on the cost of the goods : Cost, $125 — 10,000 Segars a $2,50, is $25,00 is $2 50 per thousand, or, 20 per cent, ad valorem. 2d. When the duty exceeds twenty per cent, ad valorem : Cost, $100 — 10,000 Segars a $2,50, is $25 00 Deduct 40 per cent. . . . 10 00 15 00 Add 8 per cent on cost, . . . 8 00 $23 00 is $2 30 per thousand, or, 23 per cent, ad valorem. 3d. When the duty exceeds twenty per cent, ad valorem — the quan- tity being the same as in the last example, but the cost being different : Cost, $50 — 10,000 Segars a $2,50, is . $25 00 Deduct 40 per cent. . . . . 10 00 15 00 Add 8 per cent, on cost, . . . 4 00 $19 00 is $1 90 per thousand, or, 38 per cent, ad valorem. Note.' — The same principles whereby the cost of an article regulates the duty upon it, are applicable to all “ specific goods.” TARIFF OR Imposed by the Acts or Congress of July 14, 1832, and March 2, 1833, on all Goods, Wares, and Merchandise, imported into the United States of America. . A. Absynth, extract of Absynth, oil of, or Wormwood, . Acacia, or gum arabic, Acetous acid, Acetate of lead, or white lead, Acetate of potasse, Acetic acid, Acetate of quicksilver, Acid, benzoic, Acid, citric, white or yellow, Acid, muriatic, Acid, nitric, or nitric fort, . Acid, oxalic, Acid, tartaric, in crystals or powder Acid, sulphuric, or oil of vitriol, , Acorns, .... Adhesive felt, for covering ships* bottoms, Adhesive plaster, salve, Adianthum, Adzes, Agaric, Agates, Agates, bookbinders* Alabaster, or manufactures of, Alcornoque bark, . Ale, in bottles, (no duty on bottles, See Circular , page 19,) . Ale, otherwise than in bottles, Alkanet root, Alkermes, . Allspice, oil of Almonds, Tariff of 1832. 1840, ’41 , As Brandy same i free same i free same * 8 cents per gal. same i 5 cents per lb. same i free same 5 8 cents per gal. same i free same s free same i free same i 121 per cent. same s 121 do. same i free same i 15 per cent. same s 3 cents per lb. same s free same n 50 per cent. free i free same s free same s 30 per cent. 26 p;r. ct. i free same s 12i per cent. same s 12| do same s free same s free same s 20 cents per gal. same s 15 do same s free same s free same s free same s free same s 44 Almonds, oil of Almond paste, Aloes, Alum, Amber, Amber beads, Amber, oil of Ambergris, Amethyst, . Ammonia, salts of Ammonia, volatile Ammoniac, gum Ammoniac, carbonate or nitrate of Ammoniac, bole, . Ammunition, viz. Cannister shot, . Cannon balls, Chain shot, Grape shot, Gunpowder, Langrel shot, Musket balls, Anatomical preparations, Anchors, and all parts thereof Anchovies, Anchovies, in bottles or kegs, sa pro rata. Angelica root, Angora goat’s wool or hair, Angora gloves and mits, <■ Animals, Animal oil, not otherwise enume ted, Annatto, Annealed iron wire to pay duty other iron wire. Anise seed, . Anise seed, oil of . Anthos, oil of Antimony, crude, and all prepa tions of . Antique oil, Antiquities specially imported, Antiquities not specially import according to the materials which they are composed. Anvils, Tariff of 1832. 1840, ’41 To June 30, 1842. free same same 15 per cent. same same free same same $2 50 per cwt. same same free same same 15 per cent. same same free same same free same same 12| percent. same same free same same free same same free same same free same same free same same 1 cent per lb. same same 1 do same same 1 do same same 1 do same same 8 cents per lb. same same 1 cent per lb. same same 15 per cent. same same free same same 2 cents per lb. same same 100 cents per brl. same same free same same free same same 25 per cent. 23 pr. ct. 21£ pr. c. free same same free same same free s same same free same same free same same 15 per cent. same same free same same 15 per cent. same same free > same same 2 cents per lb. e r a e same same 45 has been paid, Provided , the goods have not changed owners 5 in which case to pay as foreign goods, Apothecaries’ glass measures with engraved lines, . and Apothecaries’ vials and bottles, 6 oz. and under, Apothecaries’ vials and bottles, ex' ceeding the capacity of six, and not exceeding the capacity of six- teen oz. each, Apparatus philosophical, specially imported by order and for the use of any Society incorporated for philosophical or literary purposes, or for the encouragement of the fine arts, or by order and for the use of any seminary of learning, school, or college, within the Uni- ted States or the Territories there- of, .... Apparatus philosophical, not spe- cially imported, according to the materials of which they are com- posed. Apparel, wearing, and other per- sonal baggage in actual use, Aqua ammonia, or hartshorn, Aqua-fortis, Aqua mellis, Arabias, cotton and linen . Arabic, gum . . Arrack, .... Armenian, bole Armenian stone, Archelia, archil, or orchelia, Argent vivum, Argol, . . . Arms, fire, except musket and rifles Arms, side .... Arrow root, Arsenic, all ... Articles of the growth, produce, or manufacture of the United States, or its Territories, and of its fishe- ries, .... Articles, all, composed wholly or chiefly in quantity of gold, silver, pearl, and precious stones, not otherwise specified, Tariff of 1832. free 20 per cent. 2 cents per lb. $1 75 per gross $2 25 per gross free free same free same 12J per cent. same 15^ do same 25 do 23 pr. ct. free same 57 cents per gal. same free same free same free same free same free same 30 per cent. 26 pr. ct. 25 do 23 pr. ct. free same free same free same 12| per cent. same 1840, ’41 same same same same same same To June 30, 1842. same same same same same same same same same same 21|pr. c. same same same same same same same 23 pr. c to 21^ pr. c. same same same same 46 ject to any other rate of duty. Articles manufactured from copper, or of which copper is the materia' of chief value^ not otherwise spe cified, .... Articles^ all; imported for the use of the United States, Articles used principally for dyeing, and not otherwise enumerated, Artificial feathers, . Artificial flowers, . Asphaltes, . Assafcetida, Asses skin, Asses skin, imitation of Ava root, . Aubuysson carpetings, Augers, Auripigmentum, or orpiment, Awl hafts, . Awls, Axes, Ayr-stones, B. Bacon, Baftas, Baggage, personal, in actual use, Bagging, called cotton bagging, Bags, grass Bags, gunny Bags, woollen Bags, worsted- Bags, cotton, flax, or hemp_ Bags, carpet Baizes, Balls, billiard Balls, cannon Balls, musket Balls, wash Balm of gilead, Balsam of Tolu, Balsam, medicinal Balsams, all kinds of cosmetic Bamboos, unmanufactured Bananas, Bangups, a cotton stuff or cord, . Bark, all Barrege, if any cotton, if it cost less than 35 cents per square yard, it is to be deemed to have cost 35 41 same same same . same same same same 26 per ct. 26 do same same same same same same same To June 30, 1842. same same same same same same same 23 per ct. 23 do same same same same same same same same same same same same same same same 25 per cent. free free 23 per ct. same same 21^ pr. c. same same 51 Tariff of 1832. 1840, ’41 ing the capacity of 16 ounces each, .... $2 ! 25 per gross same Bottles, black glass, not exceeding one quart, $2 l 00 per gross same Bottles, black glass, exceeding one quart, .... $2 1 50 per gross same Bottles, perfumery and fancy, not exceeding the capacity of 4 oz. 50 per gross each, .... $2 i same when exceeding 4 oz. and not ex- ceeding 16 oz. $3 < 25 per gross same Boules de mais, free same Bougies, .... free same Boxes, gold or silver, per cent. same Boxes, musical 25 do 23 pr. ct. Boxes, japanned dressing * 25 do 23 do Boxes, all wood 25 do 23 do Boxes, sand, of tin 25 do 23 do Boxes, shell 15 do same Boxes, if paper only, not japanned, 15 do same Boxes, snuff, paper japanned 25 do 23 pr. ct. Boxes, snuff, paper not japanned . 15 do same Boxes, fancy, composed of paste- board, gilt paper, cotton velvet, silk ribbon, &c. . 25 do 23 pr. ct. Boxes, fancy, colored paper, look- ing-glass, silk velvet, gilt copper balls, ribbon, &c. 20 do same Boxes, fancy paper japanned, var- nished, gilt copper rim, &c. 25 do 23 pr. ct. Box boards, paper . 3 cents per lb. same Bracelets, gold or set 12* per cent. same Bracelets, gilt 25 do 23 pr. ct. Bracelets, hair 15 do same Braces, carpenters’, without bits 25 do 23 pr. ct. Braces and bits, carpenters’ 25 do 23 do Brace bits, 25 do 23 do Braces or suspenders, silk, with buckles, .... 25 do free Braces or suspenders, cotton 25 do 23 do Braces or suspenders, worsted or wool, .... 50 do 38 do Braces or suspenders, all leather, 30 do 26 do Brackets, .... 25 do 23 do Brads, not exceeding 16 oz. to the 1000, 5 cents per 1000 same Brads, exceeding 16 ounces to the 1000, .... 5 cents per lb. same Braids, in ornaments for head dres- ses, .... 25 per cent. 23 pr. ct. Braids, hair, not made up for head- dresses, .... 15 do same | To June 30, 1842. same same same same same same same same 214 pr. c. 21^ do 214 do 21^ do same same 21^ pr. c. same 21J pr. c. same 21^ pr. c. same same 21^ pr. c. same 214 pr. c. 2li do 214 do free 2li do 29 do 23 do 21J do same same 21 1 pr. c. same 52 ses, Braids, straw, for makin or hats, . Brandy, 1st and 2d proof Brandy, 3d proof . Brandy, 4th proof . Brandy, 5th proof . Brandy above 5th proof Brass, manufactures of Brass in bars, Brass in pigs, Brass, old, only ill to be re-manufac- tured, .... Brass wire, Brass studs, Brazier’s rods, of ^ to ^ of an inct diameter, Brazil paste, or pasta de Brazil, Brazil pebble, Brazil wood, Brazilletto, Brazil pebbles prepared for specta- cles, .... Bread baskets, japanned . Do do plated Do do silver Bricks, .... Britannia ware, Bridle bits, .... Bridles, .... Brimstone or sulphur, Bristol boards, Bristol stones, Bristles, . . Brodequins, woollen Brodequins, leather Bronze casts, Bronze, all manufactures of Bronze powder, Bronze, pale, yellow, white, anc red, .... Bronze liquid, gold or bronze color Brown, Spanish, dry Do do in oil, Brown smalts, Brooms, hair Brooms, palm leaf . Brucine, . Brushes of all kinds, Tariff of 1832. 1840, ’41 25 per cent. 5 23 pr. ct. ! 30 per cent. 26 do 53 cents per. gal. same 57 do same 63 do same 72 do same 85 do same 25 per cent. 23 pr. ct. ) free 23 do free same free same free same 25 per cent. 23 pr. ct. 25 do i ' 23 do 1 3 cents per lb. same free same 12£ per cent. same free same free same 12| per cent. same 25 do 23 pr. ct. 25 do 23 do 12|- d0 same 15 do same 25 do 23 pr. ct. 25 do 23 do 30 do 26 do free same 15 cents per lb. same 12J per cent. same 3 cents per lb. same 50 per cent. 38 pr. ct. 30 do 26 do free same 25 per cent. 23 pr. ct. 15 do i same i 15 do same ,15 do same 1 cent per lb. same l£ cent per lb. same free same 15 per cent. same 15 do free free same 25 per cent. 23 pr. ct. To June 30, 1842. 21| pr. c. 23 pr. ct. same same same same same 2H pr. c. same same same same same same same same 2l£ pr. c. 21^ do same same 21^ pr. c. 21i do 23 do same same same same 29 pr. ct. 23 do same 21^ pr. c. same same same same same same same free same 21£ pr. c. 53 Buckles of copper, brass, iron, steel, pewter, tin, lead, or of which either of these articles is a com- ponent material, Buckles, chiefly of gold or silver, Buckram, .... Bugles, musical instruments, Bugles, glass, if cut, and ... Bugles, glass, if not cut, . and .... Building stones, Bullets, ... Bull rushes, Bulbs, or bulbous roots. Bullion, ... Bunting, ... Burlaps, ... Burr stones, unwrought . Burr stones, wrought Burgundy pitch, Busts, lead, Busts, all other Buttons, lead Do tin Do entirely glass, not cut, and Do entirely glass, cut, and Do covered with linen, or of which it is a component part, Do of cotton, or of which it is a component part, Do mother of pearl with holes, Do mother of pearl with eyes or shanks, Do silver, Do glass, with metal eyes or shanks, Do metal covered, having eyes or shanks, Do fine wove, florentine, not having eyes or shanks, Do gold Do shell Do ivory Do horn Do bone Do all silk Do brass Do iron Tariff of 1832. 1840, >41 To June 30, 1842. 25 per cent. 23 per ct. 21| pr. c. 12J do same same 25 do free free 25 do 23perct. 211 pr. c. 30 do 26 do 23 do 3 cents per lb. same same 20 per cent. same same 2 cents per lb. same same free same same 15 per cent. same same free same same free same same free same same 10 per cent. free free 15 do free free free same same free same same free same same free 2 c. p, lb. 2 c. p. lb. free same same 15 per cent. same same 25 do 23 per ct. 2L1 pr. c. 20 do same same 2 cents per lb. same same 30 per cent. 26perct. 23 per ct. 3 cents per lb. same same 25 per cent. 23 per ct. 211 pr. c. 25 do 23 do 211 do 15 do same same 25 do 23 per ct. 211 pr. c. 121 do same same 25 do 23 per ct. 21^ pr. c. 25 do 23 do 211 do 15 do free free 121 do same same 15 do same same 15 do same same 15 do same same 15 do same same 5 do free free 25 do 23 pr. ct. 21 £ pr. c. 25 do 23 do 21^ do t 54 do do do Tariff of 1832. Buttons, steel . . .25 per cent. Do pewter . . . 25 do Do of wood and wool, . 25 do Do of wood and worsted, . 25 do Batter, . . . .5 cents per lb. Butchers 5 knives, . . .25 per cent. Butt hinges, . . . 25 do Button moulds, . . . 15 do C. Cabinet wares, . . .30 per cent. Cables, tarred . . .4 cents per lb. Do untarred, . . . 5 do Do made of grass or bark, . 5 Do iron or chain, or parts of 3 Caddie balls, . . . 25 per cent. Cajeput, or cajeputa, oil of . free Cakes, linseed . . . free Calx, .... free Calaminaris lapis, . . .free Calcined magnesia, . . free Calf skins, raw . . . free Calf skins, salted or pickled, in a raw state, . . . free Calf skins, tanned . . 30 per cent. Calomel, . . . .15 per cent. Cambric handkerchiefs, cotton, hemmed, Cameos, real Cameos, imitation of Camel’s hair, CamePs hair pencils, Camphor, refined . Camphor, crude Camwood, . Canary seed, Cancrorum oculi, or crab’s eyes, Canella, alba Candlesticks, alabaster Do Do Do Do Do Do Do Do Do Do Do Do bone earthenware brass bronze gilt . gold . glass, cut and not cut, and iron . japanned marble plated 25 do 121 per cent. free free free 12 cents per lb. free free free free free free free 20 25 25 25 12 * 30 3 20 2 25 25 30 25 per cent, do do do do do cents per lb. per cent, cents per lb. cent. per do do do 1840, ’41 23 pr. ct 23 do 23 do 23 do same 23 pr. ct. 23 do same ct. ct 26 pr. same same same same 23 pr. same same same same same same same 26 per ct. same 23 pr. ct. same same same same same same same same same same same same 23 pr. ct. 23 do 23 do same 26perct. same same same 23 pr. ct. 23 do 26 do 23 do To June 30, 1842. 211 pr. c. 21* do 211 do 211 do same 211 pr. c. 21| do same 23 per ct. same same same same 211 pr. c. same same same same same same same 23 pr. ct. same 211 pr. c . same same same same same same same same same same same 21* pr. c. 211 do 2l| do same 23 per ct. same same same 21* pr. c. 21 1 do 23 do 211 do 55 Candlesticks, pewter Do porcelain Do silver Do spa . Do stone ware Do tin Do washed Candles, tallow Do wax Do spermaceti Candy , sugar Canes, walking Cannetille, a wire ribbon Cannon, brass Do iron Cantharides, Canton crapes, coming froi the Cape of Good Hope, apparel, . Canvass, for sails, such as sail duck, Caoutchouc gums, . Capers, Cap wire, covered with silk, cotton flaxen yarn or thread, Caps and bases, Caps of chip, Caps of cotton, Caps of fur, . Caps, Kilmarnock Caps of lace, trimmed, Caps, lace, not trimmed, Caps of leather, Caps of linen, Caps of silk, Caps of wool, Caps for women, all (except silk) . Cap pieces for stills, Capes, lace, sewed . Capes, lace, not sewed Carbines or carabines, Carbonate of magnesia, Carbonate, sal or brinal of soda, Carbonate of ammonia, Carbuncles, . Cardamom seed, Cards, playing, Cards, visiting, Cards, blank, for printing*, Cards, wool Cards, cotton Carmine, Tariff of 1832. 1840, Ml ‘ 25 per cent. 23 pr. ct. i 20 do same s 12J do same s free same g 20 per cent. same s 25 do 23 pr. ct. i 25 do 23 do S 5 cents per lb. same g 6 do same g 8 do same s 12 do same s 25 per cent. 23 pr. ct. i 25 do 23 do i 25 do 23 do S 1 cent per lb. same g free same g 10 per cent. same g 15 do free 1 15 do same g free same g free same g 12 cents per lb. same g 25 per cent. 23 pr. ct. i 30 do 26 do : 25 do 23 do i 30 do 26 do : 30 do 26 do : 25 do 23 do S 121 do same g 30" do 26 per ct. i 25 do 23 do i 25 do free i 30 do 26 per ct. i 25 do 23 do ‘ 25 do 23 do S 25 do 23 do 2 12J do same s 30 do 26 pr. ct. i free same s 15 per cent. same s free same i 12£ per cent. same i free same i 30 cents per pack same i 15 cents per lb. same i 15 do same j 25 per cent. 23 pr. ct. i 25 do 23 do f free same i same same 2U do same 2U do 56 Caroline plaids, cotton and wool . Caroline plaids, cotton Caroline plaids, stripes, cotton Carpeting, Aubuysson Carpet binding, Carpets and carpeting, Brussels . Carpets and carpeting, ingrained, Do do treble ingrained Carpets and carpeting, Turkey Do do Venetian . Do do Wilton Carpets and carpeting, oil cloth . Carpets and carpeting, straw Carpets and carpeting, all othe kinds of . Carpet bags, Carriages of all descriptions, am parts thereof, Carriage springs, . Carui, or carraway, oil of . Carvers, . Cashmere, borders of wool, in whol or in part, Cashmere of Thibet, Do cloth, Cashmere gown patterns, wool be ing a component material, Cashmere gowns, made Do shawls, Thibet Cashmere shawls, wool bei ponent part, Casement rods, iron for Cases, fish skin Cassimere, woollen Cassimere, cotton, wool being component part, . Casks, empty Cassada, or meal of Cassia, Chinese, Calcutta, and Su- matra, Cassia buds, Do fistula, Cassia, oil of Castanas, or castinai, Castings of plaster, . wrought iron rings, hoops, dies, &c. . Castings, iron vessels Castor beans, Castor oil, . han- Tariff of 1832. 1840, Ml . 50 per cent. 38 per ct. i 25 do 23 do i 25 do 23 do \ 63 cts. pr. sq. yd. same g 25 per cent. 23 pr. ct. \ 63 cts. pr. sq. yd. same g 35 cts. pr. sq. yd. same g ,63 do same g 25 per cent. 23 pr. ct. ‘ 35 cts. pr. sq. yd. same g 63 do same s 25 per cent. 23 per ct. i 5 do same g 25 do 23 per ct. i 50 do \ 38 pr. ct. ‘ 30 do 26 do S 30 do 26 do i free same g 25 per cent. 23 pr. ct. ‘ 50 do 38 do S 15 do same s 50 do 38 per ct. i 50 do 38 do S 50 do 38 do S 15 do same s 50 do 38 per ct. i 3 cents per lb. same s free same s 50 per cent. 38 per ct. i 50 do 38 per ct. i 25 do 23 do i free same s free same s free same s free same s free same s free same s free I same s i 1 cent per lb. same s 1J cent per lb. same s free same s 40 cents per gal. same s To June same 29 per ct. do Castors, brass or iron Do wood Castors or cruets, silver, with or without glasses, . Castors or cruets, plated, with or without glasses, Castors or cruets, wood, with or without glasses. Castor glasses, not in the frames or cruets, cut and Castor glasses, not in the frames or cruets, not cut and .... Castorine lize, (woollen cloth) Castorum, .... Cast shoe bills. Cast iron vessels, not otherwise spe cified, .... Catches, brass, copper, or iron, . Catechu, .... Catgut, . # Catsup, .... Caulking mallets, . Caustic, .... Cayenne pepper, . Cedrat, oil of Celtz water, Cement, Roman Cerise, eau de, kerch wasser, or cherry water, a cordial, . Ceruse, dry or in oil, Chafing dishes, copper Do do iron or tin, Chain cables, Chain breeching, iron Chain curbs, gilt Do do iron . Do do plated Do do silver Do do steel . Do do tinned Do do washed Chains, brass Do copper Do iron, suitable for cables. Do gold or silver Do gyt Do plated Do steel Do tinned Do washed Tariff of 1832. 1840, ’41 25 per cent. 23 pr. ct. 25 do 23 do 124 do same 25 do 23 per ct. 25 do 23 do 30 do 26 do 3 cents per lb. same 20 per cent. same 2 cents per lb. same 50 per cent. 38 pr. ct. free same 1 cent per lb. same 14 cent per lb. same 25 per cent. 23 pr. ct. free same free same free same 25 per cent. 23 pr. ct. free same 15 cents per lb. same 15 per cent. same free same free same 53 cents per gal. same 5 cents per lb. same 25 per cent. 23 per ct. 25 do 23 do 3 cents per lb. same 25 per cent. 23 per ct. 25 do 23 do 25 do 23 do 25 do 23 do 124 do same 25 do 23 pr. ct. 25 do 23 do 25 do 23 do 25 do 23 do 25 do 23 do 3 cents per lb. same 124 per cent. same 25 do 23 pr. ct. 25 do 23 do 25 do 23 do 25 do 23 do 25 do 23 do To June 30, 1842. 214 pr. c. 214 do 214 pr. c. 21J do 23 do same same same 29 per ct. same same same 21|pr. c. same same same 21| pr. c. same same same same same same same 214 pr. c. 214 do same 214 pr. c. 214 do same 214 pr. c. 214 do 214 do 214 do 214 do same same 214 pr. c. 21 1 do 21 £ do 214 do . 2l| do 58 Chains, dog Do ox . Do trace Chairs, sitting Chalk, red . Chalk, tailors* Chalk, white Chambray gauze, cotton, Chambray, if wool is a c part, Chamhray, of silk only, Chamomile flowers, Chandeliers, brass Do glass, cut and Do glass, not cut and Do brass, glass, &c Charbon, animal Charts, Charts, books of, not connected with any work of i volume, . when so connected, will pay the same as the other volumes. Chaus sons, prunello, or other stuff, Checks, cotton Checks, princess, wool Checks, princess, worsted Checks, linen Cheese, .... Chemical preparations, not other- wise enumerated, Chemical salts, not otherwise enu- merated, • Chenille, cords or trimming of, cot- ton being a component part, Cheroots, (India segars,) . Cherry rum, a cordial, Chess men, bone, ivory, or rice, Do wood Chest handles, Children’s shoes, . Do slippers, China ware, China root, .... Chinchilla skins, undressed Do do dressed . Chintz binding, Do subject to the provisions re specting all cotton goods, Chip hats or bonnets, Tariff of 1832. 1840, *41 . 25 per cent. 23 pr. ct. i 25 do 23 do : 25 do 23 do i 30 do 26 do S free same s free same s free same s 25 per cent. 23 pr. ct. : 50 do 38 do i 5 do free i free same t 25 per cent. 23 pr. ct. ‘ 30 do 26 do S 3 cents per lb. same i 20 per cent. same i 2 cents per lb. same s 25 per cent. 23 pr. ct. i free same i free same i free same i 25 cents per pair same : 25 per cent. 23 pr. ct. : 50 do 38 do i 10 do free J 25 do 23 pr. ct. • 9 cents per lb. same 5 free same * free same j 25 per cent. 23 pr. ct. i $2 50 per 1000 same i 53 cents per gal. same i free same i 25 per cent. 23 per ct. : 25 do 23 do ‘ 15 cents per pair same s 15 do same s 20 per cent. same s free same s free same s 12^ per cent. same s 25 ^ do 23 pr. ct. i 25 do 23 do i 30 do 26 do IS To June do do do do same same 59 Tariff of 1832. Chisels, socket Do all other . Chlorometers, glass Chocolate, .... Cholets, .... Choppa romals and bandanna hand- kerchiefs, . . . Chowdagary, a manufacture of cot- ton, .... Chromate of potash, Chromic yellow, Chromic acid, Chronometers, Chrysolites, Chrystals of tin, Ciar, or coiar, rope Cicuta, .... Cigars, .... Cinchona, .... Cinchonine, Cinnabar, .... Cinnamon, .... Do oil of Circingle webb, (woollen,) Circassians, wool . Citrate of lime, . . . Citric acid, Citron, in its natural state, Do preserved . Do oil of Civit, oil of ... Clasps, brass Do gold or silver Do gilt or plated Do steel Do set, gold or silver . Do iron Clay, ground or prepared . Do un wrought . Clayed sugar, white Cloaks, .... Cloak pins, gilt or plated . Do iron or steel Clocks, .... Cloth, India rubber, wool being a component part, . Cloth, India rubber, cotton, linen, or hemp, being a component part, Cloth, woollen Do India rubber, according to the materials of which it is composed. 30 per cent. 25 do 20 do 4 cents per lb. 25 per cent. 10 do 25 do 12* do free free 12] per cent. 12* do free 5 cents per lb. free $2 50 per 1000 free free free free free 50 per cent. 50 do free free free 25 per cent. 15 do free 25 per cent. 12* do 25 do 25 do 12* do 25 do free free 3] cents per 50 per cent. 25 do 25 do 25 do 50 do 25 do 50 do 1840, >41 ! 26 pr. ctJ 23 do same same 23 pr. ct. I To June 30, 1842. 23 pr. ct. 21* do same same 21Jpr. c. same same 23 pr. ct. same same same same same same same same same same same same same same 38 pr. ct. 38 do same same same 23 pr. ct. same same 23 pr. ct. same 23 pr. ct. 23 do same 23 pr. ct. same same same 38 pr. ct. 23 do 23 do 23 do 21] pr. c. same same same same same same same same same same same same same same 29 pr. ct. 29 do same same same 21^ pr. c. same same 21J pr. c. same 21A pr. c. 2l| i do same 21] pr. c. same same same 29 per ct. 21 * do 21 * do 21] do 38 do 23 ’ do 38 do 29 do 21.] do 29 do 60 Tariff of 1832. Cloths, leopard spot . . 50 per cent. Do bolting . . .5 per cent. Do all oil, for floors, patent, stamped, printed, or painted, 43 cts. per sq. yd. Do oil, not denominated patent floor cloth, . . 12} do. Do furniture oil . . 12} .do Do hemp . . .25 per cent. Clothing, ready made . . 50 do Cloves, .... free Do oil of free Coaches, or parts thereof, . 30 per cent. Coach furniture, . . . 30 do Coach l&ce, all kinds of . .35 do Coal, per heaped bushel, . . 6 cents Coal-hods, copper . . .25 per cent. Do iron . . . 25 do Cobalt, . . . .free Cochineal, .... free Coculus indicus, . . . free Cocks, . . . .25 per cent. Cocoa, .... free Codfish, dry . . . $1 per quintal Coffee, .... free Coffee mills, . . .25 per cent. Coins, gold or silver, . . free Coins, cabinets of, specially impor- ted, .... free Coins, copper, . , 25 do Colcother, dry . . 1 cent per lb. Do in oil , , do Coldcream, . , 15 per cent. Colocynth, . . free Cologne water, 15 per cent. Coloquintida, free Colors. , water free Colt’s foot, . , # free Cols, sanglier, cravat stiffners. 25 per cent. Comb brushes, , 25 do Combs , curry . , 25 do Do gilt . . 25 do Do brass . , 25 do Do horn f , , 15 do Do wood . , 25 do Do iron 25 do Do lead * . , 25 do Do ivory . . 15 do Do bone . , 15 do Do shell , t 15 do Dp steel . . j 25 do 1840, *4 1 38 pr. ct. free same same 23 pr. ct. 38 do same same 26 per ct. 26 do 29 do same 23 per ct. 23 do same same same 23 per ct. same same same 23 per ct. same same To June 30, 1842. 29 pr. ct. free same same free 21} pr. c. 29 do same same 23 pr. ct. 23 do 24} do same 214 pr. c. 21 J, do same same same 21 i pr. c. same same same 21} pr. c. same same 23 per ct. 21} pr. c. 23 do 21^ do same same same same same same same same same 23 per ct. 23 do 23 do 23 do 23 do same 23 per ct. 23 do 23 do same same same same 23 pr. ct.|2l}pr. c. same same same same same same same 21} pr. c. 21 J do 2fi- do 21} do 21* do same 214 pr. c. 21} do 21 1 do same 61 Combs, copper Commode handles, Do knobs, . Comforters, made of wool. Comfits, preserved in sugar or brandy, .... Compasses, brass, iron, or steel, . Do mariners* Do wood . Composition bolts, nails, rods and spikes, .... Concans, India Coney wool, Confectionary, preserved in sugar or brandy, Do other Conserves, Contrayema root, . Copper, braziers*, in sheets, ( See Act of Congress , March 2, 1833, page 20.) Copper, in plates or sheets, weigh- ing over 34 oz. taken as braziers* copper, .... Copper bottoms, cut round, Do do raised on the edge, Do still bottoms. Do plates, engraved, . Do plates or sheets to engrave upon, if polished, Do manufactures of, not other- wise specified, Do wire, Do vessels, Do for the use of the mint, . Do suited to the sheathing of ships, but none is to be so consi- dered except that which is 14 inches wide and 48 in- ches long, and weighing from 14 to 34 oz. per square foot. Do rods. Do bolts, Do spikes, Do nails, Do in pigs, Do in bars, Do old, fit only to be re-manu- factured, . (Copperas, . . . Tariff of 1832. 1840, *41 25 per cent. 23 pr. ct. 25 do 23 do 25 do 23 do 50 do 38 do 25 do 23 do 25 do 23 do 25 do 23 do 25 do 23 do 25 do 23 do 10 do same free same 25 per cent. 23 pr. ct. 15 do same 15 do same free same free 15 pr. ct. free 15 do free 15 do free 15 do free 15 do 25 per cent. 23 pr. ct. 25 do 23 do 25 do 23 do 25 do 23 do 25 do 23 do free same free same 4 cents per lb. same 4 do same 4 do same 4 do same free same free same free same \$2 per cwt. same To June 30, 1842. 21| pr. c, 2li do 211 do 29 do 211 do 2l| do 21| do 211 do 211 do same same 211 pr. c. same same same 15 per ct. 15 do 15 do 15 do 15 do 21Jpr. c, 211 do 211 do 211 do 211 do same same same same same same same same same same 62 Copper, chafing dishes, Do sulphate of Copal gum, Coral, Cordage, tarred Do untarred Cordials, Coriander seed. Corks, Cork tree, hark of, unmanufactured Cornelian stone, Corn fans, . Corn, except oats and wheat , Corrosive sublimate, Cosmetics, . Cotton bagging, Cotton, easy embroidery or floss, Cotton, Cotton cord, Cotton braces or suspenders, Cotton, all manufactures of, or of which cotton shall he a compo- nent part, not otherwise enumera- ted, .... Cotton, all manufactures of, nol dyed, colored, printed, or stained. at 30 cents per square yard. with duty accordingly, Jottons, kendal, of which 1 be the only material, whereof shall not excee a square yard, . Jottons, kendal, the mat< ing cotton and wool, square yard, Cotton mits, Cotton gloves, Tariff of 1832. 1840, Ml To June 30, 1842. 25 per cent. 23 pr. ct. 21|pr. c. 4 cents per lb. same same free same same free same same 4 cents per lb. same same 5 do same same 53 cents per gal. same same free same same 12 cents per lb. same same free same same 121 per cent. same same 25^ do 23 pr. ct. 21|pr. c. free same same 15 per cent. same same 15 do same same 3^ cts. per sq. yd. same same 25 per cent. 23 per ct. 21^ pr. c. 3 cents per lb. same same 25 per cent. 23 per ct. 21^ pr. c. 25 do 23 do 211 do 25 do 23 do 21i do 25 do 23 do 21i do 25 do 23 do 211 do 5 do same same 50 do 38 per ct. 29 per ct. 50 do 3S do 29 do 25 do 23 do 21| do 25 do 23 do 21£ do 63 original cost of which shall be less than 60 cents per lb., shall be deemed and taken to have cost 60 cents per lb. and shall be charged with duty accordingly, . Cotton thread, twist and yarn, all bleached or colored, the original cost of which shall be less than 75 cents per lb., shall be deemed and taken to have cost 75 cents per lb. and shall be charged with duty accordingly, Cotton lace, (except coach lace,) Cotton stockings, . Counters, bone, ivory, pearl or rice, Counters, gold or silver. Counting-house boxes, entirely pa- per, Counting-house boxes, with brass rings, Court plaster, Covers, oil silk hat Cow hides, raw Cow hides, tanned Cowage, or cowitch, Cowries, (shells) . Crab claws, Crapes, silk, from beyond the Cape of Good Hope, . Crash, Cranks, Do mill, of wrought iron, Cravats, in piechs or single, unmade according to their material. Cravats, ready made, Cravat stiffeners, . Crayons, Crayon pencils, of lead, Creas, cotton and linen, Creas, linen Cream of tartar, Crepelisse, Crocus powder, Crockery, . Crowns, Leghorn hat Crucibles, black lead, Do sand Crystals, watch Do glass, for seals, and Do stone, Do orange, . Tariff of 1832. 1840, ’41 1 25 per cent. # 23 pr. ct. 25 do 23 do 12} do same 25 do 23 pr. ct. free same 12} per cent. same 15 do same 25 do 23 pr. ct. 5 do free 50 do free free same 30 per cent. 26 per ct. free same free same free same 10 per cent. same 15 do free 25 do 23 pr. ct. 4 cents per lb. same 50 per cent. 38 pr. ct. 25 do 23 do 15 do same 25 do 23 pr. ct. 25 do 23 do 15 do free free same 5 per cent. free free same 20 per cent. same 30 do 26 per ct. 15 do same 20 do same 12} do same 30 do 26 pr. ct. 3 cents per lb. same free same free same ! To June 21fpr c. 21f do same 21} pr. c. same same same 21} pr. c. free free same 23 per ct. same same same same free 21} pr. c. same 29 per ct. 21} do same 214 pr. c. 21} do free same free same same 23 per ct. same same same 23 per ct. same same same 64 Tariff of 1832. Cubebs, .... free Cudbear, .... free Cummin seed, * . . free Cupboard turns, . . *. 25 per cent. Curls, hair . . * . 25 do Curriers 5 knives, . . . 25 do Currants, . . . .free Curtain rings, . . .25 per cent. Custas, as manufactures of cotton, 25 do Cut iron nails, . . .5 cents per lb. Cutting knives, . . .30 per cent. Cut glass ware, not otherwise spe- cified, . . . . 30 do and . . . .3 cents per lb. Cutlasses, . . . .25 per cent. Cutlery, . . . . 25 do Cyanide of iodine, . . free Do of potassium, . . free Do of zinc, . . . free D, Daggers, . . . .25 per cent. Decanters, cut glass . . 30 per cent. and . . . .3 cents per lb. Decanters, plain . . .20 per cent. and . . . .2 cents per lb. Delph, Delphine, Demijohns, Denmark satin, or satteen, if cotton is a component material. Denmark satin, or satteens, entirely stuff, Dentrifice, . Devonshire kerseys, Diamonds, . Do set in steel, glaziers 5 Diaper, linen Diapers, cotton Diapers, hemp Dice, ivory or bone Dimities and dimity muslin, Dimity furniture, dimity cambrics, and all other dimity, Directions for patent medicines, Dirks, Dishes, chafing, copper Do do iron or tin . 25 do Dish mats, of oil or floor cloth, . 12| cts. pr. stp yd, Do lined with woollen, . 12| do Distilled vinegar, medicinal, . free Diuretic, sal ... free Dividers, brass, iron or steel . 25 per cent. 20 per cent. free 25 cents each. 25 per cent. 10 do 15 do 50 do 12* do 12i do 15 do 25 do 25 do free 25 per cent. 25 do free 25 per cent. 25 do 1840, ’41 same same same 23 pr. ct. 23 do 23 do same 23 pr. ct. 23 do same 26 per ct. 26 do same 23 pr. ct. 23 do same same same 23 pr. ct. 26 do same same same same same same 23 per ct. free same 38 per ct. same same free 23perct. 23 do same 23 pr. ct. 23 do same 23 per ct. 23 do ~3 do same same same same 23 per ct. To June 30, 1842. same same same 211 pr. c. 21 1 do 211 do same 2U pr. c. 2lf do same 23 pr. ct. 23 do same 21^ pr. c. 211 do same same same 211 pr. c. 23 do same same same same same same 211 pr. c. free same 29 per ct. same same free 211 pr. c. 21 J do same 211 pr. c. 21£ do same 211 pr. c. 2li do 2l| do same same same same 21^ pr. c. 65 Dividers, silver Do wood Dog chains, Dolls, dressed Do leather Do paper heads Do wax . Do wood Domets, a flannel, Dominos, hone or ivory Dowlas, Doyley’s cotton. Do linen, Do woollen, Down, Dragon’s blood, Drawing pencils, (black lead) Drawing pencils, for drawing, black lead) Drawings, . Drawer knobs, of brass, iron, steel, washed, gilt or plated, . Drawer knobs, of brass and glass Do do entirely of cut glass, and . Do do entirely of plain glass, and . Do do ivory Drawer knobs, bone Drawing knives, Drawers, guernsey, wool, or cotton Drawers, knit, without needle-work Do silk, Drawers, chest of Dressed furs, Dried pulp, . Drillings, linen Drillings, if cotton be a component material, subject to the regula- tions respecting cotton cloths, . Drugs, dyeing, not otherwise enu- merated, .... Drugs, medicinal, not otherwise enumerated, Duck, Holland, English, Russia, Ra- vens, half-duck, and all other sail- duck, .... Durants, .... Dust pans, .... Dutch pink, Dyeing, articles used principally for, not otherwise enumerated, . 9 Tariff of 1832. 1840, ’41 12^ per cent. same 25" do 23 per ct. 25 do 23 do 25 do 23 do 30 do 26 do 15 do free free same 25 per cent. 23 pr. ct. 16 cts. pr. sq. yd. same free same 15 per cent. free 25 do 23 per ct. 25 do free 50 do 38 per ct. 15 do same free same 25 per cent. 23 per ct. 15 do same free same 25 per cent. 23 per ct. 25 do 23 do 30 do 26 do 3 cents per lb. same 20 per cent. same 2 cents per lb. same free same free same 30 per cent. 26 per ct. 50 do 38 do 50 do 23 do 50 do free 30 do 26 per ct. 12|- do same free same 15 per cent. free 25 do 23 per ct. free same free same 15 per cent. same 10 do free 25 do 23 per ct. free same free same To June. 30, 1842. same 21^ pr. c. 2li do 2 U do 23 do free same 2l jpr. c. same same free 21^ pr. c. free 29 per ct. same same 2ljpr. c. same same 211 pr. c. 211 do 23 do same same same same same 23 per ct. 29 do 2li do free 23 per ct. same same free 2li pr. c. same same same free 21|pr.c. same same 66 Dye woods, Dyeing drugs, and materials composing dyes, not otherwise enumerated, E. Earth, in oil . * Earth, brown, red, blue, yellow, dry, as ochre, Earthenware, Ebony, unmanufactured , . Do manufactures of, or of which it is the material of chief value, Elastic garters, made of elastic wire, covered with leather, with metal clasps, Elephant’s teeth, . Elecampane, Embroidery, if done by hand with a needle, and with thread of gold Emeralds, • Emery, .... Emetic, tartar Engraver’s copper, prepared or polished, Engraver’s scrapers, Engraver’s burnishers, Engraved lines, paper, Do drawing books, Do or lined apothecaries’ glass measures, and . Engravings, books of, without let- ter-press, Engravings, books of, with- any letter-press, according to the lan- guage, ( See Partial Circular , page 18.) Epaulets, plated Do gilt Do mi fin . Do wool Do cotton . Do of gold and silver, Epsom salts, Equalizing files, Escutcheons, silver Escutcheons, brass, iron, steel, gilt or plated, Escutcheon pins, . Essence of aspic, or d’aspic, Do bergamot. Tariff of 1832. 1840, ’41 free same free same 1J cent'per lb. same 1 do same 20 per cent. same free same 25 per cent. 23 pr. ct. 25 per cent. 23 pr. ct. free same free same 121 per cent. same 121 d o same free same 15 per cent. same 25 per cent. 23 pr. ct. 25 do 23 do 25 do 23 do 15 do free 15 do same 20 do same 2 cents per lb. same free same 25 per cent. 23 pr. ct. 25 do 23 do 25 do 23 do 50 do 38 do 25 do 23 do free same 4 cents per lb. same 25 per cent. 23 pr. ct. 121 do same 25 do 23 pr. ct. 25 do 23 do 15 do same 15 do same To June 30, 1842. same same same same same same 21|- pr. c. 211 pr. c. same same same same same same 21 J pr. c. 21 do 211 do free same same same same 211 pr. c. 21 } do 21i do 29 do 2li do same same 21 £pr. c. same 21 £ pr. c. 21£ do same same 67 Essence of juniper, Do cloves. Do lavender, Do lemons, Do muscade or nutmegs i Do mustard, Do oranges, Do origanum, or thyme, Do rosemary, Do rose, Do rue, Do sabine, Do spruce. Do Tyre, . Do ginger, Do peppermint, Estopillas, linen Etchings or engravings, Ether, .... Etoile, or stars for ornaments, gold silver, or mi fin . Ether, sulphuric . . . Extract of Baliadonna, Do Campeachy wood, Do cicutse, Do colocynth, Do elaterium, Do gentian, Do hyosciamus, . Do logwood, . . Do annux vomica, Do opium, Do rhatania, Do rhubarb, Do stramonium, . Eyes and rods for stairs, . Eyes, bull’s, a bean, Eyes, bull’s, glass, and .... F. False collars, Fans, .... Fancy soap, Fancy, or perfumed shaving soaps, including Windsor soap, and wash balls, .... Fancy vials and bottles not exceed- ing the capacity of four ounces each, .... Fancy vials and bottles exceeding 4 oz. and not exceeding 16 oz. each, .... Tariff of 1832. 1840, >41 To June 30, 1842. free same same free same same 15 per cent. same same 15 do same same 15 do same same free same same 15 per cent. same same 15 do same same 15 do same same 15 do same same free same same free same same free same same 15 per cent. same same 15 do same same 15 do same same 15 do free free free same same free same same 12J per cent. same same free same same free same same free same same free same same free same same free same same free same same free same same free same same free same same free same same free same same free same same free same same 25 per cent. 23 per ct. 21^ pr. c. free same same 20 per cent. same same 2 cents per lb. same same 50 per cent. 38 pr. ct. 29 pr. ct. 25 do 23 do 21£ do 15 do same same 15 do same same $2 50 per gross same same $3 25 tio same same 68 Fastenings, shutter or other, of cop- per, iron, steel, brass, gilt, plated Tariff of 1832. 1840, ’41 or japanned, 25 per cent. 23 pr. ct. Fearnought cloth, . 50 do 38 do Feathers, ornamental 25 do 23 do Do for beds, Felt, patent adhesive, for ships’ bot- 15 do same toms, .... Felts, or hat bodies made in whole 50 do free or in part of wool, 18 cents each same Felting, hatters’ 50 per cent. 38 pr. ct. Fennel, essence and oil of free same Ferrets, cotton 25 per cent. 23 pr. ct. Ferri, rubigo free same Fiddles, .... 30 per cent. 26 pr. ct. Fids, .... 25 do 23 do Fifes, bone 15 do same Fifes, ivory 15 do same Fifes, of wood, 30 do 26 pr. ct. Figures, alabaster, free same Do brass 25 per cent. 23 pr. ct. Do bronze Do (such as used in churches) 25 do free gold or silver, 121 do same Do gilt or plated 25 do 23 pr. ct. Do marble 30 do 26 do Do plaster free same Figs, .... free same Fig blue, .... free same Filberts, .... free same Files, .... 25 per cent. 23 pr. ct. File cuts, .... 25 do 23 do Filtering stones, Fire arms, other than muskets and free same rifles, .... 30 per cent. 26 pr. ct. Fire crackers, free same Fire irons, .... Fish, pickled, in kegs, to be esti- mated a certain number to the 25 per cent. 23 pr. ct. barrel, .... 100 cents per brl. same Fish, foreign caught, dry . 100 cts. pr 112 lbs. same Fish, mackerel, pickled . 150 cents per brl. same Fish, salmon, pickled or dry salted 200 do same Fish, salmon, smoked, 100 cts. pr 112 lbs. same Fish, all other pickled 100 cents per brl. same Fish glue, called isinglass, free same Fish hooks, 25 per cent. 23 pr. ct. Fish sauce, free same Fish skins, raw free same Fish skin cases, Fisheries of the United States and free same their territories, all products of the free same To June 30, 1842. 214 pr. c. 29 do 2li do same free same 29 pr. ct. same 21 J pr. c. same 23 pr. ct. 21| do same same 23 pr. ct. same 21 J pr. c. free same 214 pr. c. 23 do same same same same 21^ pr. c. 21^ do same 23 pr. ct. same 21^ pr. c. same same same same same same same 2l£ pr. c. same same same same 69 Fishing nets, other than dip or Tariff of 1832. 1840, ’41 scoop nets, 5 cents per lb. same Flags, floor matting, made of Flags, carpets aud carpeting, mats, 5 per cent. same and floor cloths, made of 5 do same Flageolets, wood . 30 do 26 pr. ct. Do bone or ivory d . 15 do free Flannels, . . • • 16 cts. per sq. yd. same Flannel, swan skin 16 do same Flap hinges, Flasks, or bottles that come in gin 25 per cent. 23 pr. ct. cases, . Flasks, powder, brass, copper or $2 50 per gross same japanned 25 per cent. 23 pr. ct. Flasks, horn, entirely of . free same Flat irons, .... 25 per cent. 1 c. p. lb. Flats, for making hats or bonnets, 30 do 26 do Flax, unmanufactured Flax, all manufactures of, not other- free same wise specified, . 25 per cent. free Fleams, .... 25 do 23 pr. ct. Fleshers 5 (knives,) 25 do 23 do Flies, Spanish or cantharides, free same Flints, .... free same Flint stone, free same Float files, Floor cloths, all stamped, printed or 25 per cent. 23 pr. ct. painted, .... 43 cts. per sq. yd. same Floor cloth, dish or table mats of Floor cloth, lined with woollen or 12J do ' same wool, .... 12| do same Floor matting, all . 5 per cent. same Flor benzoin, Florentine buttons, covered with free same bombazette over a metal form, . Floss silk, coming from beyond the 25 per cent. 23 pr. ct. Cape of Good Hope, 10 do same Floss cotton, 25 do 23 pr. ct. Flour, of wheat, 50 cents per cwt. same Flour, of other grain, free same Flour-sulphur, free same Flower water, orange free same Flowers, artificial . 25 per cent. 23 per ct. Do all natural free same Flutes, of wood, 30 per cent. 26 per ct. Do ivory or bone, entirely, . free same Flushings, .... 50 per cent. 38 pr. ct. Foils, fencing 25 do 23 do Foil, tin ... free same Fol, digitalis free same Forks, of gold or silver, Forks, of brass, lead, pewter, iron, il2 r J per cent. same To June 30, 1842. same same same 23 per ct. free same same 21^ pr. c. same 21^ pr. c. same 1 c. p. lb. 23 do same free 21^ pr. c. 211 do same same same 21^ pr. c. same same same same same 211 pr. c. same 2li pr. c. same same same same 211 pr. c. same 23 pr. ct. same 29 pr. ct. 211 do same same same 70 steel, tin, or of which either of these is a component part; F orks, wood; wholly of Forks, with wood; ivory; turtle shell; mother of pearl; deer horn; or bone handle steel blades; Forge hammers; Forbidden fruit; Fossils, Fox glove; Frames; or sticks for umbrellas or parasols; Frames; plated cruet Frames, quadrant Frames, silver cruet Frankfort black, . Frankincense, French green, Fringes for coach makers or uphol sterers, made of cotton, or of cot- ton and silk, Fringes, wool being a component material, Fringes, merino Frize, or ratteens, . Frizettes, hair Frizettes, silk Frocks, guernsey, or other Frosts, (glass) Fruits, preserved in brandy or sugar Fruits, pickled, Fruits, all other Frying pans, Fullers 5 boards, Furniture, coach and harness Furniture, brass, copper, iron or steel, not coach or harness, Furnitures, calico or chintz Furs, undressed Fur, dressed Fur, hats or caps of Fur, hat bodies or felts, Fustic, G. Galanga, Galbanum, gum Gallengal, or gallengal root, Galloons, pound Galls, nut . Gamboge, . Game bags, leather Tariff of 1832. 1840, ’41 , 25 per cent. 23 pr. ct. i 25 do 23 do 5 25 do 23 do ‘ 1 cent per lb. same i free same i free same i free same i 25 per cent. 23 per ct. t 25 do 23 do ‘ 25 do 23 do i 121 do same i free same i free same s free same i 25 per cent. 23 per ct. ‘ 50 do 38 do i 50 do 38 do S 50 do 38 do S 25 do 23 do S 25 do free i 50 do 38 pr. ct. 5 free same s 25 per cent. 23 per ct. i 15 do same s free same j 25 per cent. 23 per ct. S 15 cents per lb. same i 30 per cent. 26 pr. ct. ‘ 25 do 23 do 1 25 do 23 do $ free same s 121 per cent. same s 30 do 26 pr. ct. * free same j free same s free same s free same s free same s 25 per cent. 23 per ct. 5 free same s free same s 30 per cent. 26 per ct.ii 2lipr. c. To June 21 \ pr. c, do do do do do do 71 Tariff’ of 1832. 1840, *41 Game bags, twine < 25 per cent. 23 per ct. Garance, or madder, free same Garnets, glass 20 per cent. same and .... 2 cents per lb. same Garnets, a precious stone, 12* per cent. same Do imitation of, a composition, 15 do free Do hardware 25 do 23 per ct. Garden seeds, free same Garters, elastic, made of wire co- vered with leather, with or with- out metal clasps, 25 per cent. 23 per ct. Garters, india rubber, with clasps, 25 do 23 do Gauze, cotton, or silk and cotton, . 25 do 23 do Gelatine, a species of glue for clari- fying, .... 5 cents per lb. same Gems, specially imported, . free same Gems, not specially imported, 12* per cent. same Gentian, or gentian root, . free same Gig hames, .... 25 per cent. 23 per ct. Gig springs, 30 do 26 do Gig handles, 30 do 26 do Gigot, balloons for sleeves, 25 do 23 do Gilla handkerchiefs, 25 do 23 do Gillas, .... 25 do 23 do Gilt bases, .... 25 do 23 do Gilt capitals, 25 do 23 do Gilt chains, .... 25 do 23 do Gilt ear-rings, 25 do 23 do Gilt paper, .... 25 do 23 do Gilt pins, . 25 do 23 do Gilt rings, .... 25 do 23 do Gilt ware, silver 12* do same Gilt ware, of other metals, 25 - do 23 per ct. Gilt wire, .... 25 do 23 do Gilt watch chains, . 25 do 23 do Gilt watch seals, 25 do 23 do Gilt watch keys, 25 do 23 do Gilt wood, .... 25 do 23 do Gilt studs, .... 25 do 23 do Gimblets, .... 25 do 23 do Gimps, cotton 25 do 23 do Do silk, 5 do free Do thread, 25 do 23perct. Do wire being a component part 25 do 23 do Gin, 1st proof, 57 cents per gal. same Gin, 2d do 60 do same Gin, 3d do 63 do same Gin, 4th do 67 do same Gin, 5th do 75 do same Gin, above 5th proof, 90 do same Ginger, ground free same Do roots, free same To June 30, 1842. 21* pr. c. same same same same free 21* pr. c, same 21* pr. c 21* do 21} do same same same same 21* pr. c. 23 do 23 do 21* do 21} do 21* do 21* do 21* do 21* do 21* do 21* do 21* do 21* do same 21* pr. c. 21* do 21* do 21* do 21* do 21* do 21* do 21* do 21* do free 21* pr. c. 21* do same same same same same same same same 72 Ginger, essence of Gin cases, with bottles in them, the cases pay and the bottles . Ginghams, (as cottons) Ginseng, Girandoles, of metal, or glass and metal, Glass, of antimony, Glass, apothecaries’ vials and bottles not exceeding the capacity of six ounces each, Glass, apothecaries’ vials, above six ounces, and not exceeding 16 oz each, .... Glass bottles, black, not exceeding the capacity of one quart, Glass bottles, black, exceeding one quart, .... Glass, broken Glass, buttons, cut, entirely of and .... Glass buttons, with metal eyes o: shanks, .... Glass, commode knobs, entirely of and .... Glass, commode knobs, with brass or composition shanks, . Glass, green, pocket bottles, and Glass, looking, plates, not silvered, and .... Glass, looking, plates, silvered, . Glasses, hour Do looking Glasses, looking, with paper an wood frames, Glass measures, apothecaries’ line and engraved, and .... Glass, paintings on Glass shades for time-pieces or mar tel ornaments, and Glass, cut, all w T ares of, not specijiet and .... Glass, not cut, all other articles of, not specified, and .... Tariff of 1832. 1840, ’41 To June 30, 1842. 15 per cent. same same same same 25 do 23 per ct. 21* pr. C. $2 50 per gross same same 25 per cent. 23 per ct. 2lipr. c. free same same 25 per cent. 23 per ct. 21* pr. c. free same same $1 75 per gross same same $2 25 do same same $2 00 do same same $2 50 do same same free same same 30 per cent. 26 per ct. 23 per ct. 3 cents per lb. same same 25 per cent. 23 per ct. 21 J pr. c. 30 do 26 do 23 do 3 cents per lb. same same 25 per cent. 23 per ct. 211 pr. c. 20 per cent. same same 2 cents per lb. same same 20 per cent. same same 2 cents per lb. same same 20 per cent. same same 15 do same same 20 do same same 15 do same same 20 do same same 2 cents per lb. same same free same same 20 per eent. same same 2 cents per lb. same same , 30 per cent. 26 per ct. 23 per ct. 3 cents per lb. same same 20 per cent. same same 2 cents per lb. same same 73 Tariff of 1832. the act of 22d May, 1824, because it would be difficult to ascertain the weight of the glass separately from the other materials connect- ed with it, ... Glass, watch, or watch crystals, . Glass, window, not above 8 by 10 inches in size, Glass, window, not above 10 by 12 inches, .... Glass, window, above 10 by 12 in- ches, .... Glass, window, all in plates uncut, Glauber salts, Glaziers’ diamonds, set in steel, . Globes, Gloves, angora Do worsted Do cotton Do leather Do linen Do silk Do woollen Glue, Glue, a species for purifying liquors Goats’ hair, or wool, Goats’ skins, raw . Do do tanned Gold epaulets, Gold, all articles composed wholly or chiefly of, in quantity, Gold beaters’ brime, Gold beaters’ skins, Gold coin and bullion, Gold dust, Gold or silver lace, even if mi fin, Gold leaf, . Gold, muriate of Gold ornaments, made by spreading gold leaf on very thin paper, Gold, oxide of Gold paper, in sheets, strips, or oth- er form, .... Gold size, .... Gold shell for painting, Gold studs, Gold watches, and parts of Golo shoes or clogs, wood Do do leather, Gouges, .... Gown patterns, cotton being a com- ponent part, 10 15 per cent. 121 do. $3 per 100 sq. ft. $3 50 do $4 00 do $4;;00 do 2 cents per lb. 12} per cent 25 do 25 do 25 do 25 do 30 do 25 do 5 do 25 do 5 cents per lb. free free free 30 per cent, free 121 per cent. free free free free 12} per cent. 12} do free 121 per cent, free free free 12 } per cent. 12.} do 12} do 25 do 25 cents per pair 25 per cent. 25 do 1840, ’41 same same same same same same same same 23 pr. ct. 23 do 23 do 23 do 26 do 23 do free 23 per ct. same same same same 26 per ct. same same same same same same same same same same same same same same same same 23 pr. ct. same 23 per ct. 23 do To June 30, 1842. same same same same same same same same 21} pr. c. 211 do 211 do 21} do 23 do 211 do free 21i pr. c. same same same same 23 per ct. same same same same same same same same same same same same same same same same 21} pr. c. same 21} pr. c. 21} do 74 Gowns, Gown patterns, wool being a com- ponent part, Grains tawed or tanned, . Grains of Paradise, Grain tin, . Granella, or grana, cochineal Granulated tin, Granza or madder, Grapes, Grass bags, Grass cables or cordage, . Grass cloth, Grass and cotton cloth, mixed ; the same as manufactures of cotton. Grass flats, braids, or plaits for ma- king hats or bonnets, Grass hats or bonnets, Grass henguin, . * Grasshopper springs, Grass, Manilla Do mats of, flags, or other ma- terials, Do rope, Green glass pocket bottles, and Green, French, mineral and olym- pian, Gridirons, . Grindstones, Growth, articles of the United States and its territories, Guava-jelly, or paste, Guernsey frocks, . Gunny bags, Guana, .... Guiac, or guiacam gum, . Guinea grains, Guitars, .... Guitar strings, Guimauve, or camomile, Gum, all Gum elastic bougies, Do catheters, Do injection bags, Do nipple shields, « Do pessaries, Do setons, Do stomach tubes, Guns, (except muskets and rifles) Gun locks, Gunnies, or gunny bags, . Tariff of 1832. 1840, >41 To June 30, 1842. 50 per cent. 38 per ct. 29 pr. ct. 50 do 38 do 29 do 30 do 26 do 23 do free same same free same same free same same free same same free same same free same same free same same 5 cents per lb. same same free same same 30 per cent. 26 pr. ct. 23 pr. ct. 30 do 26 do 23 do free • same same 30 per cent. 26 per ct. 23 per ct. free same same 15 per cent. same same 5 cents per lb. same same 20 per cent. same same 2 cents per lb. same same free same same 25 per cent. 23 pr. ct. 21^ pr. c. free same same free same same 25 per cent. 23 per ct. 21£pr. c. 50 do 38 do 29 do free same same free same same free same same free same same 30 per cent. 26 per ct. 23 per ct. free same same free same same free same same free same same free same same free same same free same same free same same free same same free same same 30 per cent. 26 pr. ct. 23 per ct. 25 do 23 do 2l£ do free same same Gunpowder, Gypsum, or plaster of paris, H. Hackles, flax Do hemp Do ropemakers’ Hair, angora, goats’ or camels’, Hair, made up for head-dresses, Hair, prepared for head-dresses, Hair nets, . Hair cloth, Hair braids, for the head Hair belts, Hair brooms, Hair bracelets, Hair, unmanufactured, Hair powder, perfumed, Hair powder, not perfumed, Hair seating, Hair pencils, Halter chains, Do rings, Hames, as saddlery. Hammers, blacksmiths’, Do all other Hams, bacon, Hand-bills, Hand hammers, Handkerchiefs, linen Do bandanna and choppa Do silk, except India, Do cotton Do Madras, Handles for chests, japanned, Hangers, Hangings, paper Hares’ hair or fur, Hare skins, undressed Hare skins, dressed Harlaem oil, Harness, Harness furniture, ' Harp strings, gut . Harp strings, wire Harps and harpsichords, Hartshorn, . Hatchets, . Hat felts or bodies, if part wool, Hat bodies, in whole or in part wool, Hats, leghorn Hat linings, cotton Hat or cap wire, Tariff of 1832. 1840, ’41 8 cents per lb. same free same 25 per cent. 23 pr. ct. 25 do 23 do 25 do 23 do free same 25 per cent. 23 pr. ct. 15 do same 25 do 23 pr. ct. 15 do same 25 do 23 pr. ct. 15 do same 15 do same 15 do same free same 15 per cent. same free same 15 per cent. same free same 25 per cent. 23 pr. ct. 25 do 23 do 24 cents per lb. same 25 per cent. 23 pr. ct. 3 cents per lb. same free same 25 per cent. 23 pr. ct. 25 do free 10 do same 5 do free 25 do 23 pr. ct. 25 do 23 do 25 do 23 do 25 do 23 do 40 do 32 do free same free same 124 per cent. same free same 30 per cent. 26 per ct. 30 do 26 do free same free same 30 per cent. 26 pr. ct. free same 30 per cent. 26 pr. ct. 18 cents each same 18 do same 30 per cent. 26 pr. ct. 25 do 23 do 12 cents per lb. same To June 30, 1842. same same 214 pr. c. 2lf do 21£ do same 21^ pr. c. same 21ipr. c. same 214 pr. c, same same same same same same same same 214 pr. c. same 21^ pr. c, same same 21^pr c. free same free 214 pr. c. 21* do 214 do 214 do 26 do same same same same 23 per ct, 23 do 214 do Hats of chip, straw or grass, Tariff of 1832. 30 per cent. Hats, cotton cloth, complete, the exception of the lining band, with and 30 do Hats or caps of wool, . 30 do Hats, fur , 30 do Hats, leather 30 do Hats, palm leaf . free Hats rattan , 30 per cent. Hats, japanned « 30 do Hautboys, . 30 do Haversacks of leather, 30 do Hay knives, . 30 do Head-dresses, ornaments for . 25 do Head matter, . free Head pieces, for stills, 25 per cent. Hearthrugs, . 50 do Hellebore root. . free Hemlock, . . free Hemp seed, free Hemp seed oil, . 25 cents per gal. Hemp, all manufactures of, not oth- erwise specified, or of which hemp is a component part, 25 per cent. Hemp unmanufactured • $40 per ton. Hempen cloth, . 25 per cent. Henbane, . . free Herrings, pickled, in barrels, . $1 per barrel. Do do in kegs, same pro rata. Do smoked or dry . $1 00 per. 112 lbs. Hessians, German flax 15 per cent. Do hemp • 25 do Hides, raw free Hides, salted free Hides, tanned . 30 per cent. Hides, tawed 30 do Hinges, brass, copper, iron or steel, 25 do Do silver or gold . 121 do Hobby horses, wood • 25 do Hobby horses, paper • free Hods, coal, iron 25 per cent. Do copper . 25 do Hoes, 25 do Hoisting chains, 25 do Hollands, brown 15 do Hones, free Honey, free Honey water, . 15 per cent. Hooks, fish . 25 do Hooks and eyes, gold or silver . 12£ do Hooks and eyes, other . 25 do 1840, *41 26 pr. ct. To June 30, 1842. 23 per ct. 26 do 26 do 26 do 26 do 23 pr. ct. 23 do 23 do 23 do same 26 pr. ct, 26 do 26 do 26 do 26 do 23 do same same 23 pr. ct, 23 do 23 do 23 do 23 do 21| do same 23 pr. ct. 21^ pr. c. 38 do 29 do same same same same same same same same 23 pr. ct. same 23 per ct. same same 21^ pr. c. same 21^pr. c. same same same free free same same 26 per ct. 26 do 23 do same 23 per ct. same 23 per ct. 23 do 23 do 23 do free same same same 23 pr. ct. same same free free same same 23 pr. ct. 23 do 21£ do same 21£ pr. c. same 214 pr. c. 21 1 do 2li do 21£ do free same same same 2U pr. c. same 23 pr. ct. 211 pr. c. 77 Tariff of 1832. Hooks, reaping Hoop iron, Hoops, iron, fit for use, Hops, .... Horn combs, even if with three small brass rivets, Horn tips, .... Horn plates, for lanterns, • . Horns, ox . ... Horns, other Horse hair, Hosiery, .... Hose, cotton Hose, wool Hose, worsted Hose, leather Hose, linen thread Household furniture, of persons who come to reside in the United States, pay according to the ma- terials of which they are com- posed. Hungary water, Hyacinth roots, Hydriodate of potash, Hydrometers, of glass, It is understood that those which come from France have no metal connected with them. Apd that those which come from England have brass or other metal as a component part ; this being so, they will be subject to a duty of I. 30 per cent. 3 cents per lb. 25 per cent, free 15 per cent. free free free free free 25 per cent. 25 . do 25 do 25 do 30 do 25 do 15 per cent. free free 20 per cent. 25 per cent. Imitation of precious stones, other than glass, Imitation of precious stones, glass, and .... Implements of trade of persons arri- ving in the United States, India grass, India rubber, India rubber cloth, according to the materials of which it is composed. India rubber suspenders, . India rubber webbing, part linen, . Indigo, .... Indispensables, leather Ho cotton Do merino stuff Do silk free 30 per cent. 3 cents per lb. free free free 25 per cent. 25 do 15 do 30 do 25 do 25 do 5 do 1840, >41 26 per ct. same 23 pr. ct. same same same same same same same 23 pr. ct. 23 do 23 do 23 do 26 do 23 do same same same same 23 pr. ct. same 26 pr. ct. same same same same 23 pr. ct. 23 do same 26 pr. ct. 23 do 23 do free To June 30, 1842. 23 pr. ct. same 21| pr. c. same same same same same same same 21^ pr. c. 21i do 2li do 2li do 23 do 21J do same same same same 21J pr. c. same 23 pr. ct. same same same same 214 pr. c. 211 do same 23 pr. ct. 211 do 21| do free 78 Indispensables, bead Do bead, with clasps, Indispensables, silk, with clasps, ex- cept when silk is chief value, . Ink, . Ink powder, Ink stands, earthen Do leather . Do wedgewood Do paper, with glass, Do silver . Do wood . Do metal . Do glass, plain and Ink stands, glass, cut and Instruments, philosophical, specially imported, Instruments, philosophical, not spe- cially imported ; duty according to the materials they are compo- sed of. Instruments, musical, wood Instruments, musical, brass Inventions, models of Iodine, Iodine, salts of Ipecac, or ipecacuanha, Iris root, Iron anchors, Iron anchors, parts of Iron anvils, Iron, articles not enumerated, manu- factured from irop, or of which iron is a component part, Iron in bars or bolts, made wholly or in part by rolling, Iron in bars or bolts, not manufac- tured in whole or in part by rolling, Iron boiler plates, with holes for ri- vets, .... Iron boiler plates, without holes for rivets, Iron, band . Iron cables, or parts thereof, Iron castings, (except vessels,) Iron in slabs, blooms, or other form less finished than iron in bars or bolts, and more advanced than pig iron, except castings, liable to the same duty as iron in bars or bolts. Tariff of 1832. 1840, *41 15 per cent. same 25 do 23 pr. ct. 25 do 23 do free same free same 20 per cent. same 30 • do 26 per ct. 20 do . same 20 do same 12| do same 25 do 23 per ct. 25 do 23 do 20 do same 2 cents per lb. same 30 per cent. 26 per ct. 3 cents per lb. same free same 30 per cent. 26 pr. ct. 25 do 23 do free same free same free same free same free same 2 cents per lb. same 2 do same 2 do same 25 per cent. 23 per ct. $30 per ton. same 90 cts. per 112 lbs. same 3 cents per lb. same 3 do same 3 do same 3 do same 1 cent per lb. same To June 30, 1842. same 21£ pr. c. same same same same 21A pr. c. 21A do same same 23 pr. ct. same same 23 per ct. 21^ do same same same same same same same same 21£ pr. c. same same same same same same same 79 Tariff of 1832. 1840, ’41 Iron nail plates, Irbn, old, that has been in actual use and fit only to be re-manufactured, Iron in pieces, except old, of more than six inches in length, or of sufficient length to be made into spikes and bolts, shall pay duty according to the article of which it may consist, whether bolt, hoop, or other iron. Iron castors, Iron combs, .... Iron cutting knives, for cutting hay or straw, .... Iron ferrules, piano Iron filings, .... Iron, hoop .... Iron hoops, made fit for use, Iron kentledge, Iron liquor, .... Iron mails, .... Iron mill cranks, of wrought iron , Iron mill irons, of wrought iron , . Iron nails, cut Iron nails, wrought Iron nail or spike rods, whether slit, rolled, or hammered, Iron in pigs, Iron, round, or braziers’ rods, of to ^ of an inch diameter, inclu- sive, .... Iron, sad or flat-irons, Iron screws for wood, called wood screws, .... Iron, screws of, all other • Iron, manufactures of, partly finish- ed, pay the same rate of duty as if entirely finished. Iron scythes, Iron shot, .... Iron in sheets, Iron shovels, Iron sickles, . . Iron for band iron, . Iron for scroll iron, . Iron for casement rods, Iron spades, Iron squares, . Iron spikes, . . Iron, vessels of,- cast, even with wrought rings, hoops, handles, &c. &c. not otherwise specified, 3 cents per lb. same $12 50 per ton. same 25 per cent. 23 pr. ct. 25 do 23 do 30 do 26 do 25 do 23 do 25 do 23 do 3 cents per lb. same 25 per cent. 23 pr. ct. 1 cent per lb. same free same 25 per cent. 23 pr. ct. 4 cents per lb. same 4 do same 5 do same 5 do same 3 do same 50 cts. per 112 lbs. same 3 cents per lb. same 25 per cent. 1 c. p. lb. 30 per cent. 26 pr. ct. 25 do 23 do 30 do 26 do 1 cent per lb. same 3 cents per lb. same 30 per cent. 26 per ct. 30 do 26 do 3 cents per lb. same 3 do same 3 do same 30 per cent. 26 pr. ct. 30 do 26 do 4 cents per lb. same 14 cent per lb. same To June 30, 1842. same same 214 pr. c. 2l| do 23 do 214 do 2l| do same 21| pr. c. same same 214 pr. c. same same same same same same same 1 c. p. lb. 23 pr. ct. 21i do 23 do same same 23 pr. ct. 23 do same same same 23 per ct. 23 do same same 80 Iron square wire, used for the man- ufacture of stretchers for umbrel- las, and cut in pieces not exceed- ing the length used therefor, Iron tacks, brads, or sprigs, not ex- ceeding 16 oz. per 1000, . Iron tacks, brads, or sprigs, exceed- ing 16 oz. per 1000, Iron tacks, shoemakers’ Iron weights, cast, even with wrought rings, hoops, handles, &c. &c. not otherwise specified, Iron, rail road, (the duty refunded on proof of the rails being laid,) See Act of Congress , page 19, Iron wire, not exceeding No. 14, . Iron wire, exceeding No. 14, Iron chains for rail roads, cast Iron wheels, for cars, cast Iron wire, tinned, as other iron wire. Iron rods, \ an inch thick and under, Iron, sulphate of Iron wire, annealed, to pay duty the sahie as other iron wire. Isinglass, Issue peas, . Issue plaster, Italian nets, Ivory, Ivory chessmen, Ivory combs, Ivory, manufactured Ivory, unmanufactured Ivory black, Ivory parallel rules, (not mounted) Ivory protractors, Ivory scales, Ivory sectors, Jacks, a part of piano fortes, Jacks, clothiers’ Jack chains, Jack screws, Jalap, .... Jallalpore Mamoody, cotton goods, Japanned wares, . Jessamin, or jasmine, oil of Jeanette, Jean, Jelly, Jerk beef, Jet, real 12 per cent. 5 cents per 1000 5 cents per lb. 25 per cent. 1 cent per lb. $30 per ton 5 cents per lb. 9 do Tariff of 1832. 1840, ’41 1 do 3 cents per $2 per cwt. free free free 10 per cent. free free 15 per cent. free free free 25 per cent. 25 do free 15 per cent. 25 per cent. 25 do 25 do 25 do free 25 per cent. 25 do 15 do 25 do 25 do 25 do 2 cents per lb. 121 per cent. same same same 23 per ct. same same same same same same same same same same same free same same same • same same same free free same free 23 per ct. 23 do 23 do 23 do same 23 pr. ct. 23 do same 23 per ct. 23 do 23 do same same To June 30, 1842. same same same 21| pr. c. same same same same same same same same same same same free same same same same same same free free same free 81 Tariff of 1832. 1840, ’41 Jet, if composition, . free same Jet stones, free same Jet beads, .... 15 per cent. same Jet, if glass, 20 do same and .... 2 cents per lb. same Jewelry, .... 12i per cent. same Jewelry, false, so called, . 25 do 23 pr. ct. Johntilly sawns, cotton goods, 25 do 23 do Joints, India free same Jostic, or jos light, free same Juglandium, oil of free same Juice of limes, free same Juice of lemons, . free same Juice of oranges, . free same Juniper plants, free same Junk, old .... free same K. Kaleidescopes, 25 per cent. 23 pp. ct. Kalydor, .... 15 do same Kelp, . free same Kentledge, 1 cent per lb. same Kendal cottons, entirely of wool, the value not exceeding 35 cents per square yard, 5 per cent. same When exceeding 35 cents per square yard, 50 do 38 pr. ct. Kermes, . . . free same Kersey ratteen, (woollen cloth,) 50 per cent. 38 pr. ct. Kerseys, all wool, if the value does not exceed 35 cents per square yard, 5 do same Kerseys, if exceeding 35 cents per square yard, 50 do 38 pr. ct. Kerseymere, 50 do 38 do Kettles, brass, in nests, 25 do 23 do Do cast iron . 1^ cent per lb. same Do iron, tin, or brass 25 per cent. 23 pr. ct. Do copper 25 do 23 do Keys, watch, of gold, 121 do same Keys, watch, of silver, do same Keys, all other, of iron, brass, or copper, .... 25 do 23 pr. ct. Keys, all other, of gold or silver, 12 J do same Kilmarnock caps, . 30 do 26 pr. ct. King’s yellow, free same Knitting needles, . 25 per cent. 23 per ct. Knives, cutting, (meaning those for hay or straw,) 30 do 26 pr. ct. Knives, curriers’ 25 do 23 do Knives, drawing 30 do 26 do Knives, flesh 25 do 23 do Knives, silver or gold do same 11 To June 30, 1842. same same same same same same 2U pr. c. 2lf do same same same sam.e same same same same 21 \ pr. c. same same same same 29 pr. ct. same 29 pr. ct. same 29 pr. ct. 29 do 21i do same 2Hpr. c. 21! do same same 21! P r> c ? same 23 per ct. same 211 pr. c. 23 pr. ct. 21^ do 23 do 21£ do same 82 oi- gilt gold or Knives* all other* of iron, steel* copper* brass* pewter* lead or tin* Knobs* brass* gilt* plated or washed iron, steel* copper or brass* Knobs* cut glass* . and Knobs* glass* not cut* and Knobs* glass* with brass* iron* steel* or composition shanks* Knockers* . L. Labels* printed Labels* decanter or other plated* Labels* decanter or other silver* Lac dye* Lac spirits* Lace* all kinds of* made into wear- ing apparel* Lace* bobbinet Lace* coach Do gold . Do plated or mi fin Do silver Do silk . Do shades* Do shawls Do edgings Do insertings Do gimp Do quillings Do tatting . Do purling Do bobbinet veils Do chemizettes* not trimmed* Do collars* not trimmed* Do pelerines* not trimmed* Do collarettes* not trimmed* Do cannezous* not trimmed* Do handkerchiefs Do caps* not trimmed* . Do caps, made up and trimmec Do collars* trimmed* Do collarettes* trimmed* Do pelerines* trimmed* Do chemizettes* trimmed* Do cannezous* trimmed* Do handkerchiefs* trimmed* Do collars and capes, read Tariff of 1832. 1840* >41 25 per cent. 23 per ct. 25 do 23 do 30 per cent. 26 do 3 cents per lb. same 20 per cent. same 2 cents per lb. same 25 per cent. 23 per ct. 25 do 23 do free same 25 per cent. 23 per ct. 12 * do same free same free same 50 per cent. 38 pr. ct. do same 35 do 29 pr. ct. m do same m do same 12* do same 5 do free 12* do same 12* do same 1% do same 12* do same 12* do same 12* do same 12* do same 12* do same 12* do same 12* do same 12* do same 12* do same 12* do same 12* do same 12* do same 12* do same 25 do 23 pr. ct. 25 do 23 do 25 do 23 do 25 do 23 do 25 do 23 do 25 do 23 do 25 do 23 do 25 cLo 23 do To June 30* 1842. 21 J pr. c. 23 do same same same 214 pr. c. 2l| do 21Jpr. c. same same same 29 per ct. same 24^ pr. c. same same same free same same same same same same same same same same same same same same same same 21 J pr. c. 21 1 do 2L} do 2l£ do 21 £ do 214 do 214 do 83 Tariff of 1832. Lace pelerines, Do veils, Laces, gold and silver, invoiced fin, mi fin, argent fin, and argent mi fin^ .... Laced boots or bootees, Lacets, or lacings, silk Lacets or lacings, if any cotton, Lacquered ware, . Ladies worked caps, trim ? d or not Ladles, gilt on copper, Do gilt on silver, Do gold or silver, iron, tin, britannia, brass, or Do copper, . * . Ladle heads, Lake, .... Lake, drop Lake paints, Lamp black, ' . Lamp hooks, Lamp pullies, brass, copper, or iron Lamp pullies, wood Lamps, brass, copper, or tin, Do entirely of plain glass, and • Do cut glass, and Lamps, with brass pillars and glass chimnies, or domes imported in them, .... Lancets, Lancet cases, shagreen Lantern leaves, or horn plates, Lanterns, japanned, tin, gilt, plated, brass, pewter, or copper, Lapis, calaminaris Lapis, infernalis Lapis, tutia Lard, .... Larding pins, Latches, iron, steel, brass, gilt, pla- ted, washed, or copper . Lattin, brass Laudanum, Laurel, oil of Lavender, oil and essence of, dou- ble or single distilled, Lavender, dry, flower of . Lavender flowers, Lawn, cotton, Lawn, linen 25 per cent. 12J do 121 do $1 50 per pair 5 per cent. 25 do 25 do 25 do 25 do do do 25 do 25 do free free free 15 per cent. 25 do 25 do 25 do 25 do 20 per cent. 2 cents per lb. 30 per cent. 3 cents per lb. 25 per cent. 25 do free free 25 per cent, free free free 3 cents per lb. 25 per cent. 25 do 25 do free free 15 per cent. free free 25 per cent. 15 do 1840, >41 23 per ct. same same same free 23 per ct. 23 do 23 do 23 do same same 23perct. 23 do same same same same 23 per ct. 23 do 23 do 23 do same same 26 per ct. same 23 pr. ct. 23 do same same 23 per ct. same same same same 23 per ct. 23 do 23 do same same same same same 23 per ct. free To June 30, 1842. 21^ pr. c. same same same free 211 pr. c. 211 do 211 do 211 do same same 211 pr. c. 2lf do same same same same 214 pr. c. 211 do 211 do 211 do same same 23 per ct. same 21-| pr. c. 211 do same same 211 pr. c. same same same same 211 pr. c. 211 do 211 do same same same same same 21 £ pr. c. free 84 , dry or ground Lawn, or long lawn, linen Lavender water, . Lead, all manufactures of, not oth- erwise specified , or of which lead is a component material, Lead busts, Lead in bars, Lead, black . 7 Lead, powder of black Lead pencils, black Lead combs. Lead, old . Lead in pigs, Lead, scrap Lead, sugar of Lead pots, black Lead, red or white in oil, Lead pencils, red Lead, nitrate of Lead in sheets, Lead shot, Lead, super acetate or sugarof lea Lead, white, dry or ground in oil, Lead pipes, Lead ore, .... Leaders, leather Leaders, worsted . of duty , . Leaf, silver Leather bracelets, elastic Do mits, Do garters, elastic Leather, and all man specified, Leather, caps of . Do hats of Do bottles, Leather, braces or suspenders, en tirely of, or of which leather is the material of chief value, Leaves of trees, for dyeing, Do not used in dyeing, Do bocoa, Do palm, Lees, wine, liquid Lees, wine, crystalized, or crude tartar, Tariff of 1832. 1840, ’41 To June 30, 1842. 15 per cent. free free 15 do same same 25 do 23 per ct. 211 pr. c. 2 cents per lb. same samt 3 do same same free same same free same same 25 per cent. 23 per ct. 21 J pr. c. 25 do 23 do 21i do 2 cents per lb. same same 3 do same same 2 do same same 5 do same same free same same 5 cents per lb. same same 25 per cent. 23 per ct. 21^ pr. c. 121 do same same 3 cents per lb. same same 4 do same same 5 do same same " 5 do same same 5 do same same free same same 30 per cent. 26 per ct. 23 per ct. 50 do 38 do 29 do 15 do same same 121 do same same 25^ do 23 per ct. 211 pr. c. 30 do 26 do 23 do 25 do 23 do 211 do 30 do 26 per ct. 23 per ct. 30 do 26 do 23 do 30 do 26 do 23 do 30 do 26 do 23 do 30 do 26 do 23 do free same same free same same free same same free same same free same same free same same 85 Leghorn hats or bonnets, and all hats or bonnets of straw, chip, or Tariff of 1832. 1840, Ml grass, . 30 per cent. 26 per ct. Leghorn flats, . w . 30 do 26 do* Do braids, • 30 do 26 do Do crowns or brims. 30 do 26 do Do plaits, . 30 do 26 do Lemons, • free same Lemon juice. free same Lemon, oil of 15 per cent. same Lemon peel, free same Lemon, essence of 15 per cent. same Leno, linen 15 do free Leno, muslin 25 do 23perct. Lents, or lentilles, . free same Leopard skins, raw free same Do dressed 12£ per cent. same Leopard spot cloth, . 50 do 38 per ct. Limes, free same Lime juice, . free same Limets, oil of . 15 per cent. same Lime, acetate of free same Lime, . free same Lime, citrat, or citrate of free same Lines, fishing, a twine 5 cents per lb. same Lines, fishing, complete . 25 per cent. 23 per ct. Lines, worsted . 50 do 38 do Linens, bleached . 15 do free Do unbleached Linens, all manufactures of, not 15 do free otherwise specified, . 25 do 23 per ct. Linen bags, 25 do 23 do Linen mits, . 25 do 23 do Linen tape, 25 do 23 do Linseed cakes, free same Do meal, . free same Do oil. . 25 cents per gal. same Linsey woolsey, . 50 per cent. 38 pr. ct. Lint, 25 do 23 do Liqueurs or cordials, 53 cents per. gal. same Liquor, iron « free same Liquor, purple . free same Liquor, red free same Liquor, tin . free same Liquor cases, 25 per cent. 23 pr. ct. the bottles, if cut • 30 per cent. 26 do and • . 3 cents per lb. same if not cut • 20 per cent. same and . 2 cents per lb. same Liquorice, . free same Liquorice paste, . free same Liquorice root, free same To June 30, 1842. 23 pr. ct. 23 do 23 do 23 do 23 do same same same same same free 24 pr. c. same same same 29 per ct. same same same same same same same 214 pr. c. 29 do free free 214 pr. c. 2l| do 21J do 24 do same same same 29 pr. ct. 24 do same same same same same 21 \ pr. c. 23 do same same same same same same 86 Tariff of 1832. Liquorice juice, Litharge, .... Lithontriptons, Litmus, .... Loadstones, Loaf sugar, Loaf sugar, in a pulverized, liquid, or other form, Lotions, all cosmetic Lotions, medicinal . Lozenges, all Locks, brass Do iron Do steel Do wood and iron Do wood and steel Do gun .... Logwood, .... Logwood, extracts of Long cloths, (Madras and Calcutta) liable to the regulations respect- ing manufactures of cotton, Long cloths, linen . Looking-glasses, framed . Looking-glasses, with paper and wood frames, Looking-glass plates, if silvered, . Do do not silvered, and Looking-glass frames, if gilt on me- tal, .... Looking-glass frames, if wood, or gilt on wood, Looking-glass frames, if metal, Lump sugar, Lump sugar, in a pulverized, liquid, or other form, Lunar caustic, Lupuline, .... Lustres, glass and .... Lustres, brass and glass Lutes, .... Lycopodium, Lye, soda .... M. free 5 cents per lb. 25 per cent, free free 12 cents per lb. 12 do 15 per cent, free free 25 per cent. 25 do 25 do 25 do 25 do 25 do free free 25 per cent. 15 do 20 do 20 do 20 do 20 do 2 cents per lb. 25 per cent. 25 do 25 do 10 cents per lb. 10 do free free 30 per cent. 3 cents per lb. 25 per cent. 30 do free free Macaroni, .... Mace, .... Maccassar oil, Machinery, models of, and other in- ventions, .... Mackerel, pickled . free free 15 per cent, free 150 cents per brl. 1840, Ml same same 23 pr. ct. same same same same same same same 23 per ct. 23 do 23 do 23 do 23 do 23 do same same 23 per ct. free same same same same same same 23 per ct. 23 do 23 do same same same same 26 pr. ct. same 23 pr. ct. 26 do same same same same same same same To June 30, 1342. same same 21^ pr. c. same same same same same same same 21A pr. c. 211 do 211 do 211 do 2li do 211 do same same 21^ pr. c. free same samef same same same same 21^ pr. c. 21^ do 211 do same same same same 23perct. same 21£ pr. c. 23 do same same same same same same same 87 Tariff of 1832. Madder, Do root Madopollams, cottons, Madras handkerchiefs, cottons, . Magic lanterns, and similar articles, composed of tin, glass, wood, brass, copper, &c. Magnesia, .... Do carbonate of Do sulphate of Mails, an iron article used in weav- ing, .... Malines, or maline laces, . Mallets, wood Malt, .... Manganese, Mangoes, .... Mangroves, or shells of Manilla grass, Manna, .... Mantillas, . ... Mantles, .... Manufactured tobacco, other than snuff and segars, . Manufactures of the United States and its territories, Manufactures of iron, partly finish- ed, liable to the same rates of duty as if entirely finished. Manufactures of wood, not otherwise specified, .... Manufactures of copper, not other- wise specified, Manufactures of hemp, not other- wise specified, Manufactures of flax, not otherwise specified, .... Manufactures of leather, not other- wise specified, Manufactures of marble, (except busts,) .... Manufactures, all of silk, or of which silk shall be a component part, coming from beyond the Cape oj Good Hope , not otherwise enu- merated, .... Manufactures, all other , of silk, or of which silk is the “ component material of chief value,” Manufactures, all, not othervnse spe- cified , made of brass, iron, pewter, steel, or tin, or of which either of free free 25 per cent. 25 do 25 do free free 15 per cent. 25 do 12* do 25 do free 15 per cent. 15 do free free free 50 per cent. 50 do 10 cents per lb, free 25 per cent. 25 do 25 do 25 do 30 do 30 do 10 per cent. 5 do 1840, Ml To June 30, 1842. same same same 23 pr. ct. 23 do same* 21* pr. c. 21* do 23 do 21* do same same same same same same 23 pr. ct. same 23 pr. ct. same 21* pr. c. same 21* pr. c. same same same same same same same same same same 38 pr. ct. 38 do same 29 per ct, 29 do same same same same 23 per ct. 21| pr . c. 23 do 21| do 23 do 21| do 23 do 211 do 26 do 23 do 26 do 23 do same same free free 88 Tariff of 1832. 1840, ’41 these metals is a component ma- terial, .... 25 per cent. 23 pr. ct. Manufactures of wool, or of which w T ool shall he a component part, {except plains, kerseys and kendal cottons, entirely of wool, the value thereof not exceeding 35 cents per square yard, worsted stuff goods, manufactures of silk and worsted, worsted and woollen yarn, mits, gloves, bindings and blankets, the value not exceeding 75 cents each, hosiery, carpets and carpeting, flannels, baizes, bookings and coach lace,) 50 per cent. 38 per ct. Maps, .... free same Marble, manufactures of, except busts, .... 30 per cent. 26 per ct. Marble busts, free same Marble, unmanufactured . free same Marbles, (for children’s play) baked free same Do stone free same Marmalade, a sweetmeat, . 25 per cent. 23 pr. ct. Mascade, essence of 15 do same Marsh mallows, free same Mastic, .... free same Matches, for pocket lights, 15 per cent. same Mathematical instruments, specially imported, .... free same Mathematical instruments, of brass, 25 per cent. 23 pr. ct. Do do of bone, free same Do do of gold, 12£ per cent. same Do do gilt or plated, 25“ do 23 per ct. Do do of iron, 25 do 23 do Do do of ivory, free same Do do of silver, . 12i per cent. same Do do of wood, 25“ do 23 per ct. Mats, table, straw, tow or flag, 15 do same Mats, table, wood . 25 do 23 pr. ct. Mats, sheepskin 15 do same Mats, oil or floor cloth, dish or table 12| cts. pr. sq. yd. same Mats, if wool be a component part, 12| do same Matting, all floor . 5 per cent. same Mattresses, hair free same Do moss » free same Meal, cassada free same Meal, linseed free same Meal, oat .... free same Measures, glass, engraved 20 per eent. same and .... 2 cents per lb. same Mecklin lace, 12i per cent, free same Medals, specially imported, same To June 30, 1842. 21ipr.c, 29 pr. ct, same 23 pr. ct. same same same same 21| pr. c. same same same same same 21| pr. c. same same 21^ pr. c. 21i do same same 21^ pr. c. same 21£ pr. Ct same same same same same same same same same same same same same 89 they are composed. Medicinal drugs, all ki otherwise specified, Mercury, cinabar of Do iodide of Do prussiate of Metal, plated Metallic slates, paper Do do tin Melting pots, if earthen, Do or glue pots, Mercury or quicksilver, Do all preparations of Merino shawls, (so called) body cot- worsted or combed wool, border, cotton fringe sewed on, . silk and worsted fringe sewed oif. Merino shawls, (so called) border. woollen fringe sewed on, Merino cloth, entirely of combed wool, Merino cloth, wool, not combed, being a component part, Merino, stuff Do fringe, worsted, . Do trimmings, worsted, Do shawls, made of wool, Do cloth, worsted stuff Merino cloth, woollen Manilla hemp, Mica, or isinglass^ Milk of roses, Millinery of all kinds, except silk, Mill cranks, of wrought iron, Mill irons, of wrought iron, Millepedes, Mill saws, . Mill stones, Mills, coffee Miniature cases, ivory Miniature sheets, ivory Miniatures, Mineral, green Mineral water, Mineral salt, crude Mineralogy, specimens in 12 Tariff of 1832. i 1840, ’41 To June 30, 1842. free same same free same same free same same free same same 25 per cent. 23 pr. ct. 21^ pr. c. free same same 25 per cent. 23perct. 21^ pr. c. 20 do same same 25 * do 23 pr. ct. 21^ pr. c. free same same free same same 50 per cent. 23 per ct. 211 pr. c. o o 1C 23 do 211 do 50 do free free 50 do 38 pr. ct. 29 per ct. 10 do free free 50 do 38 per ct. 29 per ct 10 do free free 50 do 38 pr. ct. 29 pr. ct. 50 do 38 do 29 do 50 do 38 do 29 do 10 do free free 50 do 38 pr. ct. 29 per ct. free same same free same same 15 per cent. same same 25 do 23 pr. ct. 211 pr. c. 4 cents per lb. same same 4 do same same free same same 100 cents each same same free same same 25 per cent. 23 pr. ct. 211 pr. c. free same same free same same free same same free i same same free same same 15 per cent. free free free i same same 90 Tariff of 1832. 1840, Ml Mirrors, . * 20 per cent. same Mirror glasses, silvered 20 do same Mirror glasses, not silvered 20 do same and .... 2 cents per lb. same Mits, cotton 25 per cent. 23 pr. ct. Mits, silk .... 5 do free Mits, woollen 25 do 23 pr. ct. Mits, leather 30 do 26 do Mits, angora 25 do 23 do Mits, linen 25 do 23 do Mock jewelry, 25 do 23 do Mock pearls, being part glass, 20 do same Modelling, specially imported, Modellings, not specially imported, according to the materials of which they are composed. free same Models of invention, free same Models of machinery, free ' same Mohair, cotton 25 per cent. 23 per ct. Do wmollen 50 do 38 do Do sewing silk 40 do 32 do Do twist 4p do free Molasses, .... 5 .cents per gal. same Moon knives. 25 per cent. 23 pr. ct. Mops, .... 50 do 38 do Mordant standards, free same Morebad-sawns, cotton 25 per cent. 23 pr. ct. Morocco skins, 30 do 26 do Morphine, acetate of free same Do sulphate, or crystals of free same Mortars, brass . ... 25 per cent. 23 per ct. Do marble 30 do 26 do Do composition free same Moss, Iceland free same Mother of pearl, . free same Mother of pearl shells, Mother of pearl, articles made of, free same not otherwise enumerated, free same Mother of pearl studs, Mother of pearl buttons, with metal 15 per cent. same eyes or shanks, . Mother of pearl buttons, without 25 do 23perct. metal eyes or shanks, . 15 do same Moulds, button 15 do same Mouse traps, wood or wire, 25 do 23 pr. ct. Muffs, of fur, 12| do same Munjeet, (a dyeing drug,) free same Muriate of barytes, free same Do gold, free same Do tin, free same Do strontian, free same Muriatic acid, 15 per cent. same To June 30, 1842. same same same same 21^ pr. c. free 21 £ pr. o. 23 do 21 1 do 21| do 21 £ do same same same same 2U pr. c. 29 do 26 do free same 211 pr. o. 29“ do same 21 i pr. c. 23 do same same 2Upr. c. 23 do same same same same same same 21* pr. c. same same 21^ pr. o. same same same same same same same 91 Music, printed, bound, or in sheets, Musical instruments, of wood, Musical instruments, of brass, Musical instrument strings, Mushrooms, Mushroom sauce, Musk, Muskets, Musket bayonets, Do barrels, Do bullets, Do rods, Do stocks, Muslin handkerchiefs, Do chemizetts, Do collars, Do bands, Do cannezous, Mustard, including the bottles, Myrrh, gum Myrobalan, Tariff of 1832. free 30 per 1 cent. 25 do free free free free $1 50 per stand 25 per 1 cent. 25 do 15 do 25 do 25 do 25 do 25 do 25 do 25 do 25 do 15 do free free N. Nails, brass Do copper Do composition Do iron, cut or wrought, Do ornamental, with brass, gilt, or jfolished heads, . Nail rods, .... Nail plates, Nails, zinc Nankeens, imported dirdctly from China, .... Nankeens, not imported direct from China, subject to the regulations on manufactures of cotton Nankeen shoes, Do slippers, . Napkins, cotton Napt, or napped cottons, a manufac- ture of wool, Naples soap, Narcotine, Natural history, specimens in Needles, silver Do other Nests, brass kettles in Nests, birds Nets, fishing, other than dip or scoop nets, Nets, fishing, dip or scoop nets, . Nets, Italian feo per cent. 4 cents per lb. 25 per cent. 5 cents per lb. 25 per cent. 3 cents per lb. 3 do free 20 per cent. 25 do 25 cents per pair 25 do 25 per cent. 50 do 15 do free free free free 25 per cent, free 5 cents per lb. 25 per cent. 10 do 1840, >41 To June 30, 1842. same same 26 per ct; 23 do 23 pr. ct. 211 do same same same same same same same same same same 23 per ct. 23 do 214 pr. c. 2lf do same same 23 pr. ct. 23 do 21.1 pr. c. 2lf do 23 do 21i do 23 do 211 do 23 do 211 do 23 do 211 do 23 do 21^ do same same same same same same 23 per ct. 211 pr. c. same same 23 pr. ct. 21^ pr. c. same same 23 pr. ct. 21 J pr. c. same same same same same same same same 23 per ct. 214 pr* c. same same same same 23 per ct. 211 pr. c. 38 do 29 do same same same same same same same same same same 23 pr. ct. 21^ pr. c. same same same same 23 per ct. free 21 \ pr.c. free 92 Tariff of 1832. 1840, ’41 Nippers, .... Nitrate of pot ash, or saltpetre un- 25 per cent. 23 pr. ct. : refined, . Nitrate of pot ash, or saltpetre re- free same fined, .... 3 cents per lb. same Nitrate of iron. free same Nitrate of silver, or lunar caustic, free same Nitrate of tin, free same Nitrate of lead, 12A per cent. same Nitre mur. tin, free same Nitre, refined 3 cents per lb. same Nitre, unrefined free same Nitric acid, \2\ per cent. same Nitrous acid, Nobs, or knobs, glass, with shanks 12} do same or rivets, Nobs, or knobs, iron, steel, brass, or 25 do 23 pr. ct. copper, .... 25 do 23 do Norfolk latches, 25 do 23 do Noyeau, .... 53 cents per gal. same Nutria skins, free same Nut-galls, free same Nutmegs, £pee iree same Nuts of all kinds, . same Nux vomica, free same Nyansooks, 0 . 25 per cent. 23 pr. ct. Oakum and junk, free same % Oats, .... 10 cts. per bush. same Oatmeal, .... free same Ochre, dry .... 1 cent per lb. same Ochre in oil, 1* do » same Brown, blue, red and yellow earth, to he considered as ochre. Odours or perfumes, 15 per cent. same Oil cakes, free same Oil cloth, table mats, Oil cloth, table mats, lined with 12| cts. pr. sq. yd. same woollen, 12 i do same Oil cloth, all (except floor cloth) . 12* do same Oil cloth, patent floor * 13 do same Oil cloths, silk Oil cloths, such as hat covers, over garments, &c. are usually made 12} .do free of, . . 12} do same Oil cloth, furniture 12} do same Oil cloth aprons, 50 per cent. 38 per ct. Oil, harlaem free same Oil stones, free same Oil absynth, or wormwood, free same Oil of almonds, free same Oil of amber, or ambre, . free same To June 30, 1842. 21^ pr. c. same same same same same • same same same same same 21| pr. c. 21i do 21* do same same same same same same 21^ pr. c. same same same same same same same same same same same free same same 29 pr. ct. same same same same same 93 Tariff of 1832. Oil, animal Oil, animali Oil of anise seed, Oil, bears 5 Oil, cajaput, or cajaputa, Oil, camomile Oil of cassia, Do caryophil, . Do caraway, . Do cinnamon, . Do cloves, Do cocoa-nuts, Do croton tiglium, Do fennell, Do hartshorn, . Do juglandium, Do juniper, Do laurel, Do mace, Do minth or mint, Do mustard, Do nuts, Do palm bean, . Do palm, Do poppies, Do pretoleum, Do rue, Do sage, Do savin, Do sassafras, . Do spruce, Do spike, Do spurge, Do allspice, Oil, succini (drug) And all essential oils not used prin- cipally as perfumes, Oil of ambergris, Do anthos, or rosemary, Do bergamot, . Do cedrat, Do jasmine, or jessamin, Do lavender, . Do lemon, Do limets, limette, Do Macassar, . Do Nerol, or orange flower, . Do Nutmegs, . Do oranges, Do origanum, or thyme, Do pimento, Do rhodium, free free free free free free free free free free free free free free free free free free free free free free Tree free free free free free free free free free free free free free 15 per cent. 15 do 15 do 15 do 15 do 15 do 15 do 15 do 15 do 15 do 15 do 15 do 15 do „ 15 do 15 do 1840, ’41 To June 30, 1842. same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same Isame 94 Oil of roses, or otto of roses, Oil of rosemary, or anthos, Oil of sweet marjorum, Oil of thyme, or origanum, Oil of tuberos, Oil of Vanilla beans, Oil of violets, And all other essential oils used principally in perfumes, Oil of ricini, or palma christi, Oil, castor Oil, hemp seed Oil, linseed Oil, olive, in casks, Oil, olive, in bottles or flasks, Oil, rape seed Oil, salad .... Oil spermaceti, of foreign fishing, Oil of vitriol, Oil, whale and other (not sperm) of foreign fishing, . Old iron, fit only to be re-manufac- tured, and which has been in ac- tual use, Old brass, fit only to be re-manu- factured, Old copper, fit only to be re-manu- factured, Old lead, . . Old pewter, fit only to be re -manu- factured, Old silver, fit only to be remanu- factured, Olibanum, Olives, .... Onions, .... Opium, .... Opium, extract of Orange crystal, Orange flowers, Oranges, .... Orange bitters, Orange peel, Orange issue peas, Orange flower water, Orchilli, or orchello, Ore, specimens of Organs, .... Origanum, oil of . Ornaments, gilt wood Do gold paper Do for ladies 5 head dresses, Tariff of 1832. 1840, 5 41 . 15 per cent. same f 15 do same s 15 do same 5 15 do same s 15 do same s 15 do same s 15 do same s 15 do same : 40 cents per gal. same f 40 do same : 25 do same i 25 do same s 20 do same i 15 per cent. same * 25 cents per gal. same \ 15 per cent. same i 25 cents per gal. same i 3 cents per lb. same ; 15 cents per gal. same J $12 50 per ton. same i free same i free same i 2 cents per lb. same s free same i free same i free same s free same i free same i free same i free same s free same s free same s free same s free same s free same s free same s free same s free same s free same s 30 per cent. 26 per ct. i 15 do same s 25 do 23 pr. ct. i 121 do same s 25“ do 23 pr. ct. : To June same same 2l£pr. c. 95 Ornaments, not for head dresses, of metal, .... Ornamental feathers, Orpiment, .... Orris root, or iris root, Ostrich plumes and feathers, manu- factured, Ostrich plumes and feathers, un- manufactured, Otto of roses, Oxalic acid, Oxide of bismuth, Oxymuriate of lime, Oxymuriate or chlorate of potasse, or potash, Oysters, .... Oznaburgs, P. Pack thread, Padding, .... Pad screws, as saddlery. Paint brushes, Painted floor cloths, all Painting brushes, . Paintings, .... Do on glass, Do on porcelain. Paints, carmine, Paints, Dutch pink Paints, desenna Do Frankfort black Do French green . . Do ivory black . Do king’s yellow , Do lake , , Do lamp black . ,*Do mineral green Do olympian green . Do patent yellow . . Do chalk Do red lead . Do rose pink . Do Spanish brown, dry Do do do in oil, Do terra umbra Do white lead. . # Painters’ colors, # 9 Palm leaves, Palm leaf hats, 9 Palm leaf baskets, . # Palm oil, Pamphlets and periodical publica- Tariff of 1832. 1840, ’41 To June 30, 1842. 25 per cent. 23 per ct. 21ipr. c. 25 do 23 do 2li do free same same free same same 25 per cent. 23 pr. ct. 21Jpr. c. 25 do 23 do 21| do 15 do same same free same same free same same free same same free same same free same same 15 per cent. free free 5 cents per lb. same same 50 per cent. 38 per ct. 29 pr. ct. 25 do 23 do 21J do 43 cts. per sq. yd. same same 25 per cent. 23 pr. ct. 21 1 pr. c. free same same free same same free same same free same same free same same free same same free same same free same same free same same free same same free same same 15 per cent. same same free same same free same same free same same free same same 5 cents per lb. same same free same - same 1 cent per lb. same same l£ do same same free same same 5 cents per lb. same same free same same free same same free same same free same same free same same 96 not constitute a volume. Pamphlets, in English, Latin, Greek, by the pound as books. Pannel saws, Pit saws, Panilla grass, Paper, antiquarian Do bank post . Do binders 5 boards, Do blotting Do box boards,- Do cartridge Do copying Do colored, for labels, Do do for needles, Do do copperplate Do demy Do drawing Do elephant Do do double Do fancy colored Do foolscap Paper, like that in which blue nan- keens are generally imported, . Paper, folio Do fullers 5 boards, glass gold leaf gold, in sheets or strips, . silver do . gilt, or covered with metal, imperial letter medium Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do morocco mill board paper makers 5 boards, pasteboard . pot . pressing boards, printing pith quarto post, of all kinds, royal sand segar sheathing . stainers 5 super royal tissue wrapping Tariff of 1832. 1840, 5 41 ‘To June 30, 1842. free same same 25 per cent. 23 pr. ct. 2 I 5 pr. e. 25 do 23 do 21 | do free same same 17 cents per lb. same same 20 do same same 3 do same same 15 do same same 3 do same same 3 do same same 15 do same same 15 do same same 15 do same same 10 do same same 17 do same same 17 do same same 17 do same same 17 do same same 15 do same same 17 do same same 3 do same same 20 do same same 3 do same same 15 do same same 121 per cent. same same m do same same do same same 25 do 23 per ct. 24 pr.c. 17 cents per lb. same same 20 do same same 17 do same same 15 do same same 3 do same same 3 do same same 15 do same same 17 do same same 15 do same same 10 do same same 17 do same same 20 do same same 17 do same same 15 do same same 17 do same same 3 do same same 10 do same same 17 do same same 15 do same same 3 do same same 97 Tariff of 1832. 1840, >41 do do do do do do 25 do free free 15 per cent. do do do do do do do Paper, writing, . . .17 cents per lb. Paper counting-house boxes, . 15 per cent. Paper counting-house boxes, if mounted, . . .25 Paper boxes, . . .15 Paper hangings, . . .40 Paper inkstands, with glass bottles, 20 Paper inkstands, with earthen do 20 Paper pin cases, . . .15 Paper pin cases, mounted .or orna- mented with metal, Paper lines, engraved Paper segars, Paper snuff-boxes, not japanned, Paper snuff-boxes, japanned, or with metal rim, . . .25 Parasols, . . . .25 Parasol sticks or frames, . 25 Parallel rules, ivory (not mounted) 25 Parallel rules, ivory, (mounted) . 25 Paving tiles, . . .15 Parchment, Paris white, . . .1 cent per lb. Parts of stills, viz : Sheets made by rolling, intended for the sides $ globes and heads, made by hammering thick sheet copper ; bottoms, beat out of large pieces of copper ; and shoul- ders, made out of sheet copper by hammering, . . .25 per cent. Pasteboard, . . .15 cents per lb. Paste giggers, . . .25 per cent. Paste, jujube . . free Paste, medicinal . . . free Paste, Brazil . . . free Paste, almond . . .15 per cent. Paste, perfumed . . . 15 do Paste, or pasta de Brazil, (ground Nicaragua wood, a dye) . free Paste work that is set in gold or silver, .... 121 per cent. Paste, imitation of precious stones, free Pastel, or woad, . . . free Patent floor cloth, . . 43 cts. per sq. yd Patent yellow, . . . free Paving stones, . . . free Pearl, mother of . . . free Pearls, set or not set, . . 12£- percent. Pearls, all articles composed wholly or chiefly of Pearls, composition • 13 same same 23 per ct. same 3*2 per ct. same same same 23 per ct. same same same 23 pr. ct. 23 do 23 do free 23 pr. ct. same 23 pr. ct. same free do 23 per ct. same 23 pr. ct. same same same same same same same same same same same same same same same same To June 30, 1842. same same 21J pr. c. same 26 per ct. same same same 21| pr. c. same same same 21-Jpr. c. 214 do 2l| do free 21ipr. c. same 21-1 pr.c. same 21 pr. c. same 21* pr. c. same same same same same same same same same same same same same same same same 98 Pearls, mock pearls, Peas, Pelerines, lace Pelham hits, as saddlery. Pellitory root, Pelts, salted Pencils, black lead Do camePs hair Do red lead . • 25 per cent. Do slate free Pencil cases, gold . 12* per cent. Pencil cases, silver 12* do Pencil cases, gilt or plated 25 do Penknives, 25 do Pens of brass. 25 do Do copper. 25 do Do gold, . 12* do Do iron, . 25 do Do quills, . 15 do Do silver, 121 do Do steel, 25" do Do tin, . 25 do Pepper, black . free Do white free Tariff of 1832. free free 12* per cent. free free 25 per cent. Do cayenne Peppers, red Perfumery vials and bottles, not ex- ceeding the capacity of 4 ounces each, .... Perfumery vials and bottles, ex- ceeding4 ounces, and not exceed- ing lb ounces each, Percussion caps, . Perfumes, Perfumed soap, for shaving, Perry, .... Pestals and mortars, composition, Pestals and mortars, of marble, . Pestals and mortars, of stone, Petershams, woollen cloth, Petticoats, cotton patterns for, as manufactures of cotton, Petticoats, ready made, Pewter, old, fit only to be re-manu- factured, pewter is a component part, imported, Phosphate of lime, Phosphate of soda, free $2 50 per gross $3 25 do 25 per cent, do 15 do 53 cents per gal, free 30 per cent. 20 do 50 do 25 do 50 do free 25 per cent. free free free 1840, Ml To June 30, 1842. same same same same same same same same same 23 pr. ct. same 23 per ct. same same 21* pr. c. same 21* pr. c. same same same same 23 per ct. 23 do 23 do 23 do same 21* pr. c. 21* do 21* do 21* do same 23 pr. ct. same same 21* pr. c. same same 23 pr. ct. 23 do same 21* pr. c. 21* do same same same same same same same same same same same 23 pr. ct. same same 21* pr. c. same same same same same same 26 per ct. same 38 per ct. same 23 pr. ct. same 29 per ct. 23 do 38 do 21* do 29 do same same 23 per ct. 21* pr. c. same same same same same same 99 Tariff of 1832. Philosophical apparatus, not spe- cially imported, duty according to the materials of which it is com- posed. . Phosphorus lights, in glass bottles, with paper cases, • Phosphorus, . Phosphuret of lime, Piano fortes, Piano forte ferrules, . Pickled fish, other than mackerel and salmon, . Pickled herring, Do • herring, in kegs, . Do mackerel, Do salmon, . Pickles, Picrotoxine, Picture glass, and Pictures, . Pigs, brass in Pigs, copper in . Pigs, iron in Pigs, 'lead in Pigs, tin in . Pimento, Do oil of . Pin or needle cases of bone. Do do enamel, Do do gold. Do do ivory, Do do leather, Do do metal, Pin or needle cases of mother of pearl, .... Pin or needle cases of paper, Pin or needle cases set with pearl, Pin or needle cases set with pre- cious stones, Pin or needle cases of shell, ! Pin or needle cases of silver, Pin or needle cases of paper, mounted, . Pin or needle cases of wood, Pin cushions, silk . Pin cushions, cotton Pin cushions, wool . . Pincers, .... Pink, Dutch Do rose Do root .... free free free 30 per cent. 25 do $1 per barrel. $1 00 do $1 00 do $1 50 do $2 00 do 15 per cent, free 20 per eent. 2 cents per lb. free free free 50 cts. per 112 lbs. 3 cents per lb. free free free free 15 per cent. 12i do free 30 per cent. 25 do free 15 per cent. 12| do 12* do 15 do 12*. do 25 do 25 do 5 do 25 do 50 do 25 do free free free 1840, ’41 To June 30, 1842. same same same same same same 26 per ct. 23 do 23 pr. ct. 21± do same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same same 26 pr. ct. 23 do 23 pr. ct. 21* do same same same same same same same same same same same same 23 pr. ct. 23 do 21 b pr. c. 21^- do free free 23 pr. ct. 38 do 21^ pr. c. 29" do 23 do 21* do same same same same same same 100 Pink saucers, Pins, .... Pins, rest (iron, for inside of pianos) Pins, silver Pins, iron .... Pipeline, .... Pipes, clay smoking, Pipes, iron, not being castings, . Pipes, iron castings. Pipes, lead Pipes, watch, carre, or canon, Pipes, wood Piping cord, Pistols, .... Pitch, Burgundy Plaids, cotton Plains, if the value does not exceed 35 cents per square yard If the value be over 35 cents per square yard, Plaintain bark, or Manilla grass, oi Manilla hemp, . Plaits, for making hats or bonnets. Plaster of Paris, Do court, on silk, Do do on cambric, Do .busts of Do casts of Do statues, Do castings, Do ornaments, Plaitings of straw for hats or bon- nets, Planks, Plants, Plantain bark, Plates or sheets, iron J to ^ inch thick, Plane irons, Planes, Plata pina, Plate, silver ture, Plated epaulets, Plated metal, of Plated moulding, Plated saddlery, Plated slides, Plated wares of all erwise specified, Plated wire, kinds, not oth- Tariff of 1832. 1840, ’41 To June 30, 1842. free same same free same same 25 per cent. 23 per ct. 21| P r - c - 12Jf do same same 25" do 23 per ct. 21' pr. c. free same same free same same 25 per cent. 23 per ct. 21 i pr. c. 1 cent per lb. same same 5 do same same 12| per cent. same same 25 do 23 per ct. 21 J- pr. c. 25 do 23 do 21| do 30 do 26 do 23' do free same same 25 per cent. 23 per ct. 2H pr. c. 5 do same same 50 do 38 pr. ct. 29 pr. ct. free same same 30 per cent. 26 per ct. 23 per ct. free same same 5 per cent. free free 25 do 23 per ct'. 21|pr. c. free same same free same same free same same free same same free same same 30 per cent. 26 per ct. 23 per ct. 25 do 23 do 214 do free same same free same same 3 cents per lb. same same 25 per cent. 23 pr. ct. 21 pr. c. 25 do 23 do 21 \ do free same same 12| per cent. same same 30 do 26 pr. ct. 23 pr. ct. 25 do 23 do 21. V do , 25 do 23 do 21 1 do 25 do 23 do 21.1 do 30 do 26 do 23 do 25 do 23 do 21£ do 25 do 23 do 21£ do 5 do same same 101 Tariff of 1832. 1840, >41 Plats for making liats or bonnets, 30 per cent. 26 per ct. Plates, boiler 3 cents per lb. same Plates, copper, suitable for sheath- ing ships, that is, 14 by 48 inches, and weighing from 14 to 34 ounces per square foot, free same Plates, nail 3 cents per lb. same Plates, copper, engraved . 25 per cent. 23 per ct. Plates, copper, prepared for engra- vers, .... 25 do 23 do Platillas, linen and cotton, 25 do 23 do Platina, .... free same Platina crucibles, free same Playing cards, . * 30 cents per pack same Pliers, .... 25 per cent. 23 per ct. Ploughs, .... 25 do 23 do Ploughs, (a plane) 25 do 23 do Plumes, ornamental, whether ma- nufactured or not, . : 25 do 23 do Plush or shag, worsted, cut or not 50 do 38 do Plush, cotton 25 do 23 do Do hair 15 do same Do wool, 50 do 38 pr. ct. Do wool, silk, and cotton, 50 do 38 do Pocket books, leather, or if leather is the article of chief value, 30 do 26 do Pocket books, paper free same Pocket bottles, green glass 20 per cent. same and .... 2 cents per lb. same Pocket lights, phosphorus free same Poil de chevre, (wool and cotton,) 50 per cent. 38 pr. ct. Points, merino 50 do free Pole caps, 30 do 26 pr. ct. Pole carriage hooks, 30 do 26 do Pole ferrules, 30 do 26 do Polishing stones, . free same Polished or scraped brass, 25 per cent. 23perct. Polypodium, free same Pomatum, 15 per cent. same Pomegranates, free same Pomegranate peel, free same Pongees, .... 10 per cent. same Poplins, stuff 10 do free Poppy heads, free same Poppy oil, .... free same Poppies, .... free same Porcelain, . 20 per cent. same Pork, .... 2 cents per lb. same Porphyry, .... 30 per cent. 26 pr. ct. Portable desks, 25 do 23 do Porter in bottles, no duty on the bottles, (See Circular, page 19.) 20 cents per gal. same To June 30, 1842. 23 per ct. same same same 21-i pr. c. 21i do 21£ do same same same 21 i pr. c. 2l| do 21J do 21£ do 29 do 21i- do same 29 pr. ct. 29 do 23 do same same same same 29 pr. ct. free 23 per ct. 23 do 23 do same 21^ pr. c. same satoie same same same free same same same same same 23 pr. ct. 21J do same 102 Porter, imported otherwise than in bottles, .... Potass e, or potash, prussiate of Potash, bi chromate of Do oxymuriate, or chlorate of Do pure Do iodate of Do acetate of . free Do hydriodate of free Potatoes, 10 cts. per bi Pots, black lead free Pots, blue . . 15 per cent. Pots, iron . . 1t| cent per Pots, melting, earthen 20 per cent. Pounce, . free Pound ribbon, 25 per cent. Powder, black lead 15 per cent. Do blue free Do of brass . 25 per cent. Do of bronze, . 25 do Do gun 8 cents per Do hair, plain, or not per- fumed, free Do hair, perfumed 15 per cent. Do ink free Do puffs . free Do subtil, for the skin, 15 per cent. Do tooth . 15 do Tariff of 1832. 15 cents per. gal. 121- per cent. 12J do free free free Powders, pastes, halls, balsams, ointments, oils, w r aters, washes, tinctures, essences, or other pre parations, or compositions, com- monly called sweet scents, odors, perfumes, or cosmetics ; and all powders and preparations for the teeth or gums, Powdered sugar, . Precious stones, set or not set, Precious stones, of all kinds, and articles composed wholly or chief- ly of precious stones, Precious stones, glass, imitation of and Precious stones, other imitations of Prepared clay, Pressing boards, Preparations, anatomical . Preparations, chemical, not other- wise enumerated, Preserves, that is, comfits or sweet- meats preserved in sugar or bran- dy, . . 15 per cent. 3t cents per lb. 12 1 per cent. 12J do 30 do 3 cents per lb. free free 15 cents per lb. free free 25 per cent. 1840, ’41 To June 30, 1842. same same same same same same same same same same same same same same same same same same same same same same same same same same same 23 per ct. same same 21 pr. c» same same 23 per ct. 23 do same 214 pr. c. 21 J do same same same same same same same same same same same same same same same same same same same same same 26 per ct. same same 23 pr. ct. same same same same same same same same same same same 23 per ct. 2l£ pr. c. 103 Tariff of 1832. Preserves, in molasses, Princess stuff, woollen Prints or engravings, ( See Engra- vings. Produce, of the growth, manufacture or fisheries of the United States and its territories, Protractors, ivory, mounted, Prunes, .... Prussian blue, Prussiate of potash or potasse, Pucheri, .... Pullies, iron, brass or copper Pullies, wood . Pumice stone, Pumps, stomach Punches, shoe Punjums, Madras . Punjum cloth, Purple brown, Purple tin liquor, . Putty, glaziers 5 Putty powder, Pyroligneous acid, . Q. Quadrants and sextants, . Quadrant frames, . Quality binding, Quassa wood, in logs, Queen’s stones, Quicksilver, Quill baskets, Quills, prepared or manufactured, Quills, unprepared . Quiltings, or bed quilts, Quinine, .... Quinine, sulphate of R. free • 50 per cent. free 25 per cent, free 15 per cent. 12* do free 25 per cent. 25 do free 25 per cent. 25 do 25 do 25 do 15 do free free free 8 cents per gal. 25 per cent. 25 do 25 do free free free free 15 per cent, free 25 per cent. 15 do 15 do Radix or angelica root, Rag stones, . Rags, of any kind of cloth, Raisins, Rakes, iron Do steel Do wood Rape of grapes, Rape cakes, Rape seed oil, Rappers, brass Do iron Rass, cornu cervi, . Rasps, r cent, do do ts per cent, do cent. f?al. 1840, ’41 To June 30, 1842. same same 38 pr. ct. 29 per ct. same same 23 pr. ct. 21* pr. c. same same same same same same same same 23 pr. ct. 23 do 214 pr. c. 21* do same same 23 pr. ct. 21 J pr. c. 23 do 21* do 23 do 214 do 23 do 21* do same same same same same same same same same same 23 per ct. 23 do 21J pr. c, 21* do 23 do 21* do same same same same same same same same same same same same 23 per ct. 21* pr. c. same same same same same same same same same same same same 23 pr. ct. 23 do 21* pr. c. 21 r do 23 do 21} do same same same same same same 23 pr. ct. 23 do 21* pr. c. 21* do same same 23 per ct. Z\\ pr. c. 104 Ratifia, (a liquor) . Rattans, unmanufactured Rattles, wood Do ivory, with bells, Do coral, with hells, Do with silver bells, Ravens duck, Raw skins, that is, undressed Raw silk, . Razors, Razors, in boxes or cases, Razor cases, leather Do do metal Do do paper Do do wood Tariff of 1832. 53 cents per gal. | free 25 per cent. |25 do 25 do free 1 15 per cent, free | 124 - per cent. Razor strops, leather Do do wood Reaping hooks, iron Do do steel Ready made clothing, Red chromate of potash, Red lead, dry Red lead, ground in oil Red lead pencils, . Red sanders, Red or crude tartar, or wine lees, Red liquor, . Red Venetian, dry . • Do do ground in oil, Red wood, and red sanders wood, Red wool, for hatters, Reeds, unmanufactured Reeds, manufactured Reeds, weavers’ Reeves’ colors, Regulus of antimony, Reindeer skins, dressed Do do undressed Do do tanned Do tongues, . Reps, natural silk and cotton Reps, silk . Resin, Resin of jalap, Resin, nux vomica Rest pins, . Returned cargo of American growth or manufacture : Provided, the goods have not changed owners ; in which case to pay as foreign goods, .... free Returned cargo of foreign growth or do do do do do do do do do do do 25 25 30 25 15 25 30 25 30 0 50 free 5 cents per lb. 5 do 25 per cent, free free free 1 cent per lb. do free free free 25 per cent. 25 do free free 124 per cent, free 30 per cent, free 25 per cent. 5 do free free free 25 per cent. 1840, ’41 To June 30, 1342. same same same same 23 pr. ct. 23 do 21 4 pr. c. 2 l| do 23 do 21 | do same same same same same same same same 23 per ct. 23 do 21 \ pr. c. 2 lJ do 26 do 23 do 23 do 21 4 do same same 23 pr. ct. 26 do 214 pr. c. 23 do 23 do 214 do 26 do 23" do 26 do 23 do 38 do 29 do 'same same same same same same 23 pr. etc pr. c. same same same same same same same same same same same same same same same same 23 pr. ct. 23 do 214 pr. c. 21 i do same same same same same same same same 26 pr. ct. 23 pr. ct. same same 23 pr. ct. free 214 pr. c. free same same same same same same 23 pr. ct. P r - c - same same 105 Tariff of 1832. 1840, >41 manufacture, according to the material of which it is composed ; and is liable to the same duty as on its first importation. Reticules or ridicules, cotton Do do silk Reticules or ridicules, silk, with gilt or plated clasps, Reticules or ridicules, leather Reticules or ridicules, merino Reticules or ridicules, paper, japan- ned .... Reticules or ridicules, paper, not japanned, Reticules or ridicules, if with clasps, Rhodium, oil of Rhubarb, .... Ribbon supporters, Ribbon wire, or canetille, Ribbons, .... Do Bordeloux, silk and cotton, Do pound Rice, .... Rifles, .... Rigotine, a kind of woollen cloth, Rings, brass Do gilt Do gold, set or not, Do hair Do iron Do plated or washed . Do pewter Do of precious stones, set, Do silver Do silver, plated for saddlery, Rivets, brass Do iron Do steel Robes, made up Robe patterns, according to the ma- terial of which they are com- posed. Rochelle salts, Rochelle, or common salt, Rock moss, Rocoa, .... Rods, braziers 5 , of T 3 B - to of an inch diameter, inclusive, Rods and eyes, of brass, for stairs, Rods and eyes, all other, of metal, for stairs, Rods, wood 14 25 per ■ cent. 5 do 25 do 30 do 50 do 25 do 15 do 25 do 15 do free 25 per cent. 25 do 5 do 25 do 25 do free $2 50 each 50 per cent. 25 do 25 do 12 * do free 25 per ■ cent. 25 'do 25 do 12 * do 12 * do 30 do 25 do 25 do 25 do 50 do 15 do 10 cts. per 56 lbs. free free 3 cents per lb. 25 per cent. 25 do 25 do 23 pr. ct. free free 26 per ct. 38 do 23 do same 23 per ct. same same 23 per ct. 23 do free 23 per ct. 23 do same same 38 pr. ct. 23 do 23 do same same 23 per ct. 23 do 23 do same same 26 per ct. 23 do 23 do 23 do 38 do same same same same same 23 pr. ct. 23 do 23 do To June 30, 1842. 2 I 5 pr. c. free free 23 per ct. 29 do 21 * do same 21 ^ pr. c. same same 214 pr. c. m do free 21 * pr. c. 21 * do same same 29 pr. ct. 21 * do 214 do same same 21 * pr. c. 21 * do 21 * do same same 23 per ct. 21 * do 214 do 214 do 29 do same same same same same 21 *pr. c. . 214 do 211 do 106 Rods, copper Rods, composition Rods, casement, slit, or rolled, Rods, steel Rolled brass, Rolled iron in bars, Do do bolts, Do do sheets, Rolled iron for scroll iron, Do do band iron, Do do casement rods, Rolls, brown or white linen, Roller buckles, as saddlery. Romals, cotton goods, Roman cement, Roman vitriol, Rope, made of bides cut in strips, Rope or cordage of Cocoa-nut hulls Roots, all kinds of . Rope made of grass or bark, Rope, ciar or coiar, Rose leaves, Rose pink, Rose water, Rose wood plank, (from 3 to 4 in- ches thick, and from 9 to 15 in- ches broad, will be considered plank,) .... Rosin, .... Rosolio, a cordial, Rotten stone, Rouens, linen Rouge, .... Rubigo ferri, Rubrum, bark acer Rubies, .... Rue, oil or essence of Rugs for bed covering, cotton Do do woollen, . Rugs, hearth Rugs for horses, Rules, , of bone, Do brass, Do iron, Do ivory, Do wood, Do bone or ivory, with brass joints or slides, . Do wood with brass, Rum, 1st proof Rum, 2d proof Rum, 3d proof Tariff of 1832. 1840, ’41 To June 30, 1842. 4 cents per lb. same same 25 per cent. 23 pr. ct. 21^ pr. c. 3 cents per lb. same same 25 per cent. 23 pr. ct. 2H P^* c. free 23 do 2l| do $30 per ton. same same $30 do same same 3 cents per lb. same same 3 do same same 3 do same same 3 do same same 15 per cent. free free 25 do 23 pr. ct. 21^ pr. c. free same same 4 cents per lb. same same free same same 5 cents per lb. same same free same same 5 cents per lb. same same 5 do same same free same same free same same free same same 25 per cent. 23 pr. ct. 21-i pr. c . free same same 53 cents per gal. same • same free same same 15 per cent. free free free same same 15 per cent. same same free same same 12| per cent. same same free same same 25 per cent. 23 pr. ct. 21Jpr. c. 50 do 38 do 29 do 50 do 38 do 29 do 50 do 38 do 29 do free same same 25 per cent. 23 pr. ct. 21^ pr. c. 25 do 23 do 2H do free same same 25 per cent. 23 per ct. 21^ pr. c. 25 do 23 do 21£ do 25 do 23 do 21| do 53 cents per gal. same same 53 do same same 57 do same same 107 Tariff of 1832. 1840, ’41 To June 30, 1842. Rum, 4th proof . 63 cents per gal. same same Rum, 5th proof . 72 do same same Rum, above 5th proof . S5 do same same Rum, bay, or bay water, . . 45 per cent. same same Rum, cherry 53 cents per gal. same same Russia crash, 25 per cent. free free Russia duck, 15 do same same Russia diaper, . 15 do free free Russia linen, . 15 do free free Russia sheetings, . . 25 do free free Rust of iron, c free same same o. Sabres, i 25 per cent. 23 pr. ct. 21^ pr. c. Saccharum saturni, | 5 cents per lb. same same Sacking, 15 per cent. free free Saddlery, silver 1 12a- do same same Do silver plated . 30 do 26 per ct. 23 pr. ct. Do brass . 30 do 26 do 23 do Do steel . 30 do 26 do 23 do Do common, tinned 10 do same same Do common, japanned 10 do same same Saddle hooks, silver • 12J do same same Do do other . 30 do 26 pr. ct. 23 per ct. Saddles, 30 do 26 do 23 do Saddle trees, . 25 do 23 do 21-| do Sadirons, . 25 do 1 c. p. lb. 1 c. p. lb. Safflower, . free same same Saffron, . free same same Saffron cake, free same same Sago, . free same same Sail duck, 15 per cent. same same Sal ammoniac, free same same Sal diuretic, Sal nitre, or saltpetre, or nitrate of free same same potash, crude . free same same Sal nitre, or saltpetre refined, 3 cents per lb. same same Sal prunella, . free same same Sal succini, . free same same Salad oil, Salempores, as cottons. • 15 per cent. same same Salep, . free same same Salmon, pickled . $2 00 per brl. same same Do dry or smoked . $1 00 per. 112 lbs. same same Salt, 10 cts. per 56 lbs. same same Salt, crude, mineral . 15 per cent. free free Salt, fossil, mineral salt, 15 do free free Salts, brown . . free same same Do epsom ' 4 cents per lb. same same Do glauber . 2 do same same Do Rochelle Do all other chemical salts not 15 per cent. same same enumerated, . free same same 108 jfcVSr rT 'W* Tariff of 1832. 1840, Ml Salted skivers, free same Salted roans, . free same Salted pelts, Saltpetre, or sal nitre, or nitrate of free same | potash, crude, . free same Saltpetre, refined, . 3 cents per lb. same Sandarac, . free same Sanders wood, . free jsame Sanders red, . free same Sandal wood, even if ground, free same Sand stones. . free same Sanguis draconis, . free same Sannas, . 25 per centi 23 pr. ct. Sarcocolla, . free same Sardines in barrels, Do kegs, same pro rata. 100 cents per brl. same Sarsaparilla, . free same Sarsnets, silk . 5 per cent. free Do cotton . 25 do 23 per ct. Sash fasteners, . 25 do 23 do Sashes, silk 5 do free Sassafras, . free same Do oil of free same Satin, Denmark, (worsted stuff,) 10 per cent. free Do do if any cotton. 50 do 38 per ct. Satin gauze, . 5 do free Satin, silk 5 do free Sauce, fish free same Saucepans, copper 25 per cent. 23 pr. ct. Do iron . . 25 do 23 do : Do tin . . 25 do 23 do : Sausages, . . free same Saws, mill , . 100 cents each same Saws, all other . 25 per cent. 23 per ct. : Saw sets, . . 25 do 23 do : Sawns, . 25 do 23 do : Scagliola tables or slabs, free same : Scale beams, . 30 per cent. 26 pr. ct. : Scales, hone . free same i Do ivory, with metal joints, . 25 per cent. 23 pr. ct. : Do ivory, entirely of free same j Do all other material 25 per cent. 23 pr. ct. : Scammony, gum . . free same : Scammoniate, free same s Scarfs, silk . 5 per cent. free j Do if any cotton, . 25 do 23 per ct. ‘ Do if any wool, . 50 do 38 do i Scilla, or squills, . . free same j Scissors, . 25 per cent. 23 pr. ct. : Scoop nets, . 25 do 23 do 5 Scotch braces, . 25 do 23 do i Scrapers, . 25 do 23 do S To June 30, 1842. same same same same same same same same same same same 21^ pr. c. same same same free 21|pr. c. 2li do free same same free 29 pr. ct. free free same 2Hpr. c. 21£ do 21| do same same 21± pr. c. 21 J do do do 109 Scrap lead, Scrap iron, Screws, bed Seneca, radix or root Serge, woollen Sewing silk, Sextants, Shades, lace Shaddocks, Shaving soap, . . Shawls, cotton Do Cashmere, real, or of Thibet goat, Do Cashmere, silk Do Cashmere, if any wool Do camels’ hair Do lace Do merino, made of wool, Do silk Do silk and worsted . Shawls composed of cotton and , not only pay a duty of 25 cent, but are liable to the regu tions respecting cotton clot (unless silk is material of ch value,) silk, Shawls, Th wool with on, Shears, worsted fringe 34 ounces per square foot, Sheet brass, Sheets, willow, principally used in making hats, Sheets or plates, iron, Sheetings, linen Do hemp Do porter, flax, Do Russia, brown or white flax, Do Russia hemp Shell, gold, for painting, Do silver, for painting, Do boxes, Do baskets, Do turtle or tortoise, Shellac, Tariff of 1832. 1840, ’41 ^ 2 cents per lb. same s $12 50 per ton. same s 25 per cent. 23 pr. ct. 2 free same s 50 per cent. 38 pr. ct. 2 40 do 32 do 2 25 do 23 do 2 m do same s free same s 15 per cent. same s 25 do 23 pr. ct. 2 15 do same s 5 do free f 50 do 38 per ct. 2 15 do same s 121 d0 same s 50 do 38 pr. ct. 2 5 do free f 10 do fc r f free f 25 do y i 23 pr. ct. 2 50 do V i 38 do 2 50 do 38 do 2 25 do s 0 23 do 2 free same s free n 23 per ct. 2 30 per cent. 26 pr. ct. 2 3 cents per lb. same g 15 per cent. free f 25 do free 1 15 do e free 1 15 do free ’ 1 25 do free f 121 d0 same g 12£ do same g 15 do same g free same g free same s ifree same g do 211 pr. c. 29 do 110 Shells, cocoa, Do all other Shirtings, cotton Do linen Shirts, Shoe binding, cotton Do silk Do woollen Shoe bills, cast Do cut , same duty as upon tacks, brads and sprigs Shoe floats, Do horns, Do knives, Do rasps, Do thread, Do tacks, Shoes, horse Shoes or slippers for children, Tariff of 1832. free free 25 per cent. 15 50 25 5 25 Do do grown persons, of silk, Do do of leather, . Do do all other, 25 per cent. .free 25 per cent. 25 do 25 do 25 do 25 do 15 cents per pair do do 30 25 30 do 1 cent per lb. 4 cents per lb. 25 per cent. 30 do Shoes or slippers of prunella, stuff, or nankeen, Shot bags, leather, mounted . 25 per cent. Do if the leather be of the most value, Shot belts, mounted Do if the leather be of the most value, Shot, cast iron Shot, lead . Shovels, (iron, steel, or brass,) for the hearth, Shovels, other Shovels, with or without handles iron and steel, to dig with, . 30 do Shovels, wood . . . 25 do Shovels and tongs, or fire irons, . 25 do Shrub, .... free Shumac, or sumac, . . free Shuttle-cocks and battle-doors, . free Sickles, iron . . .30 per cent. Do steel . . . 30 do Side-arms, . . . 25 do Sieves, lawn . . . 25 do Do Cyprus . . . free Do wire . . .25 per cent. Do hair . . . free Silks, all, in piece, and all articles of which silk is the component! do do do do do 1 cent per lb. 30 25 25 25 do do do do 1840, *41 same same 23 pr. ct. free 38 per ct. 23 do free 23 per ct. same 23 per ct. same 23 pr. ct. 23 do 23 do 23 do 23 do same same same same same 23 pr. ct. 26 do 23 do 26 do same same 23 per ct. 26 do 26 do 23 do 23 do same same same To June 30, 1842. same same 21 4 pr. c. free 29 per ct. '21* do free 21-i- pr. c. same 214 pr. c. same 211 pr. c. 21J do 214 do 214 do 214 do same same same same same 214 pr. c. 23 do 214 do 23 do same same 214 pr. c. 23" do 23 do 2U do |214 do same same same 26 per ct. 23 per ct. 26 do 23 do 23 do same 23 per ct. same 23 do 2U do 2l| do same 214 pr. c. same Ill material of chief value, unless from beyond the Cape of Good Hope, (See Treasury instructions page 16,) .... Silks, from beyond the Cape of Good Hope, ... Silk, raw Silk, sewing Silk, brutia, and other, raw Silk and worsted valencias, Silk and worsted toilenets, Silk and worsted crape de Lyons, Silk and wosted shawls. Silk and wosted, manufactures of Silk and cotton vesting, (silk chi< value,) Silk bolting cloths Silk bobbin, Silk braids, Silk cords, . Silk curls, . Silk frizettes, Silk garters, with wire and clasps, Silk gloves, Silk hats or caps, Silk hatbands, Silk handkerchiefs, Silk hose, . Silk lace, Silk mits, Silk oil cloth, Silk suspenders, Silk stocks, Silk stockings, Silk thrown, Silk twist, if mohair Silk watch chains or ribbons, Silk webbing, Silver bullion, Do coin, . Do epaulets, Do nitrate of Do quick Do all manufactures of Silvered wire, Syrup of sugar cane, in casks, Sisal grass, . Sithes, Skates, Skivers, tanned Do pickled Skins of all kinds in the hair, dried, Tariff of 1832. 1840, >41 To June 30, 1842. various rates free free 10 per cent. same same 12J do same same 40 do 32 per ct. 26 per ct. 12| do same same 10 do free free 10 do free free 10 do free free 10 ' do free free 10 do free free 25 do free free 5 do free free 5 do free free 5 do free free 5 do free free 25 do free free 25 do free free 25 do free free 5 do free free 30 do free free 5 do free frefc 25 do free free 5 do free free 12J do free free 5 do free free 12 J cts. pr. sq. yd. free free 25 per cent. free free 50 do free free 5 do free free 12| do free free 40 do free free 5 do free free 5 do free free free same same free same same free same same free same same free same same 12^ per cent. same same 5" do same same 2| cents per lb. same same free same same 30 per cent. 26 pr. ct. 23 pr. ct. 25 do 23 do 211 do 30 do 26 do 23 do free same same 112 salted or pickled, raw or unmanu- factured, .... Skins, tanned or tawed Skins, fish, for saddlers, &c. Skins, fur, raw or undressed Do do dressed . Skins, white, for druggists, Skins, dressed with alum only, Skins with wool upon them, the wool to pay the same duty as when otherwise imported. Slates of all kinds, . Slate pencils, Sledges, blacksmiths 5 Sledges, other Slick stones, Slippers for children, Do not for children, leather . Do do prunella Do do silk Do do stuff Do do other materials Slippers, nankeen . Slit iron, in nail or spike rods, Do for hand iron, Do for scroll iron, Do for casement rods, Smalts, Snails, Snake root, . Snaps, a clasp or ketch, Snaps, or snap bits, for bridles, Snuff, Snuffers, silver or gold Snuffers, all other . Snuffer trays, silver and gold Snuffer trays, all other Soap, castile Do fancy Do Marseilles Do Naples Do perfumed Do shaving Do soft . Do turpentine or common Do wash balls Do Windsor Soap pans, cast iron, whole or in parts, Socket chisels, Socks, cotton Do silk . Tariff of 1832. 1840, 5 41 , free same g 30 per cent. 26 pr. ct. i free same g free same g 12k per cent. same g 30 do 26 per ct. ‘ free same s 25 per cent. 23 pr. ct. \ free same s 2\ cents per lb. same i 25 per cent. 23 per ct. i free same i 15 cents per pair same i 25 do same s 25 do same ! 30 do same \ 25 do * same ! 25 do same i 25 do same i 3 cents per lb. same i 3 do same : 3 do same : 3 do same i free same : free same i free same i 25 per cent. 23 pr. ct. : 25 do 23 do : 12 cents per lb. same : 12 i per cent. same i 25 do 23 pr. ct. : 12J do same : 25 do * 23 pr. ct. ! 4 cents per lb. same i 15 per cent. same i 4 cents per lb. same i 15 per cent. same i 15 do same : 15 do same : 4 cents per lb. same ! 4 do same i 15 per cent. same i 15 do same i \\ cent per lb. same i 30 per cent. 26 pr. ct. : 25 do 23 do S 5 do free ] To June 113 Socks, linen or thread Do wool Do worsted, including those for children, with or without soles, Soda, .... Soda, carbonate of . Do iodate of Do hydrioaate of Do lye, .... Do powders, Do sal Do salts of Soie blanch, Chenille, if part cotton, Solanine, .... Soles, felt .... Soles, cork .... Sooty romals, Soy, .... Spades, of iron, with or without han- dles, .... Spades of steel, with or without han- dles, Spanish brown, dry Do do ground in oil Spanish flies, or cantharides, Spartaria, or Sparterie, or willow sheets for hats, . Spatulas, Spartateen, or coral, Spa, or spaware, ~ Specimens of anatomical prepara- tions, Specimens in botany, Do in mineralogy, . Do in natural history, Do of sculpture, specially imported, Specimens of sculpture not specially imported, duty aceording to the materials they are composed of. Spectacle cases, gold Do Do Do Do Do do do do do do iron leather paper silver steel Spectacle glasses, . and Spectacle glasses, pebble Spectacles, brass mounted Do iron mounted 15 Tariff of 1832. 25 per cent. 25 do 25 do free 15 per cent. free free free free 15 per cent. 15 do 25 per cent, free 50 per cent. 25 do 25 do free 30 per cent. 30 do 1 cent per lb. 1* do free 30 per cent. 25 do free free free free free free free 121 per cent, do do do do do do 2 cents per lb. 124 per cent. 25 do 25 do • 25 30 15 12 * 25 20 1840, ’41 23 pr. ct. 23 do 23 do same • same same same same same same same 23 per ct. same 28 pr. ct. 23 do 23 do same 26 per ct. 26 do same same same To June 30, 1842. 2l| pr. c. 21J do same same same same same same same same 21i pr. c. same 29 per ct. 21^ do 21* do same 23 pr. ct. 23 do same same same 26 pr. ct. 23 pr. ct •23 do same same same same same same same same 23 pr. ct. 26 do same same 23 per ct. same same same |23 pr. ct. 23 do 21* do same same same same same same same same 21 £ pr. c. 23 do same same 21i pr . c . same same same 2U pr. c. 21* do 114 Spectacles, plated steel gold mounted . silver mounted turtle shell mounted . turtle shell and silver Do Do Do Do Do Spelter, . . • Spermaceti oil, of foreign fisheries Spider net, considered as cotton cloth, Spikes, copper Do composition Do iron Spike rods do do do do do Tariff of 1832. 25 per cent 25 12J 121 20 20 free 25 cents per gal. 25 per cent. 4 cents per lb. 25 per cent. 4 cents per lb. 3 do Spirits, lac free Do yellow . - free Spirits distilled from grain. , 1st proof, 57 cents per gal, Do do 2d do 6.0 do Do do 3d do 63 do Do do 4th do 67 do Do do 5th do 75 do Do do above 5th do 90 do Spirits and brandy, distilled from other materials than grain, 1st proof. . 53 do 2d proof, 53 do 3d do . 57 do 4th do . 63 do 5th do . 72 do 5th do all above . 85 do Spoke shaves, . 25 per cent. Spokes, . free Sponges, free Spoons, gold and silver 121 per cent. Do horn free Do all other . 25 per cent. Spunk, free Spurs, gold and silver » 121 per cent. Do all other 25 do Sprigs, not exceeding 16 ounces to the 1000, . . Sprigs, exceeding 16 ounces to the 1000, Springs for wigs, . Springs of brass wire, used in the making of wigs, Spy glasses, Squares, brass Do iron Do steel Square wire, used for the manufac- ture of stretchers for umbrellas, 5 cents per 1000 25 per cent. 23 per ct, 25 do 23 do 25 do 23 do 25 do 23 do 30 do 26 do 30 do 26 do 1840, *41 23 pr. ct. 23 do same same same same same same 23 per ct. same 23 per ct. same same same same same same same same same same same same same same same same 23 pr. same same same same 23 pr. same same 23 pr. To June 30, 1842. 2H-pr. c. 21 J do ct. ct. ct. same same 2 same same same same same same 21i pr. c. same 21^ pr. c. same same same same same same same same same same same same same same same same 21| pr. c. same same same same 21^ pr. c. same same 21|pr. c. same same 21 J pr. c. 21 1- do 21£ do 23 do 23 do 115 and cut in pieces not exceeding the length used therefor, Squares, wood Squills, or scilla, . Standard mordant, Stamped floor cloths, all . Starch, .... St. Ignatius 5 beans, or feve St. Ig- nace, .... Statues and specimens of statuary, specially imported, Statues and specimens of statuary, not specially imported, viz : — Statues of alabaster, Do brass, Do bronze, Do marble, Do metal, Do plaster, Do wood, Staves acre, Steel, Do wire, not exceeding No. 14, Do wire, over No. 14, Do in bars, Do chains, Do pens . Steel cutting knives, sythes, sickles, reaping hooks, spades and sho- vels, Steel, all articles not enumerated, manufactured from steel, or of which steel is a component part, Steelyards, Sticks, walking Sticks, or frames for umbrellas or parasols, Stiffeners for cravats, Stilettoes, daggers, Do ivory, Still-bottoms, and parts thereof, made of copper, hammered, cut around and turned up at the edge, Still worms, Stirrup irons, Stockinetts, Stock locks, Stockings and half-stockings, ex- cept silk, Stomach pumps, Stone ware, Stone, Armenian Tariff of 1832. 1840, 5 41 To June 30, 1842. 12 per cent. same same 25 do 23 per ct. 21| pr. c. free same same free same same 43 cts. per sq. yd. same same free same same free same same free same same free same same 25 per cent. 23 per ct. 21| pr. c. 21i do 25 do 23 do 30 do 26 do 23 do 25 do 23 do 21^ do free same same 25 per cent. 23 per ct. 21 1 pr. c. free same same $1 50 per 112 lbs. same same 5 cents per lb. same same 9 do same same $1 50 per 112 lbs. same same 25 per cent. 23 pr. ct. 21^ pr. c. 25 do 23 do 21^ do 30 do 26 do 23 do 25 do 23 do 21|- do 30 do 26 do 23 do 25 do 23 do 21| do 25 do 23 do 21 \ do 25 do • 23 do 2U do 25 do 23 do 21$ do free same same free 15 pr. ct. 15 per ct. 25 per cent. 23 do 214 do 30 do 26 do 23 do 50 do 38 do 29 do 25 do 23 do 214 do 25 do 23 do 214 do 25 do 23 do 214 do 20 do same same jfree isame same 116 Tariff of 1832. 1840, ’41 1 To June 30, 1842. Stones, bristol 12 J per cent. same same Do burr, unwrought . free same same Do burr, wrought free same same Do caustic free same same Do cornelian . 12|- per cent. same same D,o garnet 12* do same same Do grind free same same Do load 25 per cent. 23 pr. ct. 21,i pr. c. Do marbles free same same Do mill Do not merchantable, for bal- free same same last, Do ochre, as other ochre. free same same Do oil ... free same same Do pumice free same same Do precious 12.1 per cent. same same Do rotten free same same Do rag and sand free same same Do touch free same same Do whet Stones, all precious, set, or not set, and all articles composed wholly free same same or chiefly of precious stones, . 12* per cent. same same Storax or sty rax, free same same Straining webb. Straw baskets, 25 per cent. 23 pr. ct. 21* pr. c. 15 do same same Straw carpets and straw carpeting, 5 do same same Straw, for hats, in its natural state, free same same Straw knives, iron, for cutting straw 30 per cent. 26 pr. ct. 23 pr. ct. Do steel, do Stretchers, for umbrellas and para- 30 do 26 do 23 do sols, .... 25 do 23 do 21* do Strings of musical instruments, . free same same Do bow free same same Do hatters 5 free same same Strontian, .... free same same Do muriate of free same same Do nitrate of free same same Strychnine, free same same Studs, gold 12.1 per cent. same same Do silver 12* do same same Do gilt 25 do 23 pr. ct. ;21ipr.c. Do ivory 15 do same same . Do mother of pearl 15 do same same Do plated 25 do 23 pr. ct. 21* pr. c. Do brass 25 do 23 do 211 do Do copper 25 do 23 do 21* do Stuff, princettas 10 do free free Stuff shoes, 25 cents per pair same same Stuff goods, all kinds of worsted To come under the denomination of u worsted stuff goods, 55 the 10 per cent. free free 117 articles must be composed entirely of worsted ; and be of that class of goods well known and under- stood by merchants as coming under the denomination of “wors- ted stuff goods,” namely — such as worsted plaids, bombazetts, and the like. Styrax, or storax, Stump joints., iron Do do steel Sublimate corrosive Succini, oil of (drug) Succory, Sugar, browm 2|- cents per lb Sugar candy, 12 cents per lb. Do loaf .... 12 do Do lump 10 do Do white clayed 31 do Do of lead, 5 do free 25 per cent. 25 do 15 do free free Sugar, loaf or lump, pulverized or liquid, to pay the same as when in the loaf or lump. Sugar moulds, hooped or not, Sugar tongs, gold and silver Do do plated Do do washed Sulphate of copper, or blue or Ro- man vitriol, Sulphate of quinine, Do of rhubarb. Do of zinc, . Do of magnesia. Do of iron, . Sulph. mur. tin, Sulphur, flor, flour or flower of sul- phur and roll brimstone. Sulphur, vivum Sulphuric acid, or oil of vitriol, . Sulphuric ether, Sumac, .... Super acetate of lead, or sugar of lead, .... Surgeons’ instruments, ivory Do do silver Do do steel Surplice pins, Suspenders or braces, cotton, Do do linen Do do leather, en- tirely of Do do silk Tariff of 1832. 20 per cent. 121 do 25 do 25 do 4 cents per lb. 15 per cent, free free 15 per cent. $2 per cwt. free free free 3 cents per lb. free free 5 cents per lb. free 121 per cent. 25 do 25 do 25 do 25 do 1840, Ml 30 25 do do same 23 pr. ct. 23 do same same same same same same same same same same same 23 per ct. 23 do same same same same same same same same same same same same same same same 23 pr. ct. 23 do 23 do 23 do 26 do free To June 30, 1342. same 211 pr. c. 211 do same same same same same same same same same same same 214 pr. c. 2li do same same same same same same same same same same same same same same same 214 pr. c. 211 do 21 1 do 21 1 do 23 do free 118 Tariff of 1832, Suspenders or braces, leather ends only Do do woollen Do do worsted Suspenders, India rubber . Suspender webbing, India rubber Do do silk . Swans, down of Swansdown, woollen Swansdown cloth, . Swans 5 skins, undressed . Do do dressed Sweetmeats or comfits, preserved in brandy, Sweetmeats or comfits, preserved in molasses, Sweetmeats or comfits, preserved in sugar, Sword blades, Sword blades for canes, Sword knots, lace . Sword knots, silk . Sword knots, worsted Swords, . . Syrup of sugar cane, in casks, T. 25 per cent. 25 do 25 do 25 do 25 do 5 do 15 do 50 do 50 do free free 25 per cent. free 25 per cent. 25 do 25 do 12 i do 5 do 50 do 25 do 2^cents per lb, 1840 June lo4U, 41 ^ 1842 23 per ct. 21jpr. c. 23 do 23 do 23 do 23 do free 21 £ do 21*- do 21^ do 21* do free same same 38 pr. ct. 29 pr. ct. 38 do 29 do same same 23 pr. ct. same same same 21|pr. c. same 23 per ct. 23 do 23 do same free 38 pr. ct. 23 do same 21i pr. c. 2H do 2l| do same free 29 pr. ct. 21*- do same Table cloths, cotton, Table cloths, linen Table covers, woollen Table covers, oil cloth Table fasteners, Table knives and forks, . Table mats, oil or floor cloth Table mats, if wool be a compo- nent part, Tables with marble tops, slabs or ornaments, Tables, wood Tacks, brads or sprigs, not exceed- ing 16 ounces per 1000, . Tacks, brads or sprigs, exceeding 16 ounces per 1000, Tacks, tinned Tailors 5 chalk, Tailors 5 irons, Talc, .... Tallow, .... Tallow candles, Tamarinds, preserved in sugar or brandy, .... Tamarinds in other form, . Tamboreens, 25 per cent. 23 pr. ct. 25 do . free 50 do 38 pr. ct. 12J cts. pr. sq. yd. same 25 per cent. 23 pr. ct. 25 do 23 do 12 J cts. pr. sq. yd. same 12*- do same 30 per cent. 26 pr. ct. 30 do 26 do 5 cents per 1000 same 5 cents per lb. same 25 per cent. 23 pr. ct. free same 25 per cent. 1 c. p. lb. free same 1 cent per lb. same 5 cents per lb. same 25 per cent. 23 pr. ct. free same 30 per cent. 26 per ct. 211 pr. c. free 29 pr. ct. same 21 J- pr. c. 21| do same same 23perct. 23 do same same 21 i pr. c. same 1 c. p. lb. same same same 21^ pr. c. same 23 pr. ct 119 Tapers* paper* with cotton wick* Tapers* wax Tapes* cotton Do Harlsem leather linen silk . measuring* linen do leather tailors* tailors** in silver cases* Do Do Do Do Do Do Do Tapioca* Tares* Tar* Barbadoes Tar* coal Tarpawlings* Tarred cordage* Tartaric acid* Tartareous acid* Tartar* acid of Do cream of Do crude Do emetic Do red crude Do not otherwise specified* pre pared for medicine* or dyeing* Tartrite of antimony* or tart- emetic* Tasters* cheese Tassels* cords and trimmings* com monly used by upholsterers* coach makers and saddlers, if entirely silk* Tassels* if cotton and silk* Do if worsted or wool* Teas of all kinds imported from China* or other places east of the Cape of Good Hope* and in ves sels of the United States* Tea* imported from places this side the Cape of Good Hope* Tea pots* Britannia Tariff of 1832. 25 per cent, do do do do do do do do do do Do China , 20 do Do earthen . 20 * do Do gold 121 do Do gilt . 25 do Do japanned 25 do Do plated . 25 do Do Teazles* silver ; ; free do Teeth* elephants 5 * mals* Telescopes* or -of o 25 25 25 30 25 5 25 30 25 m free free free free 25 per cent. 4 cents per lb. 15 per cent. 15 do 15 do free free 15 per cent, free free 15 per cent. 25' 5 25 50 free do do do do ther ani- 1840 Ml I Tune lo4U* 41 30 ^ 23 per ct.21i pr. c. 23 do ;2 U do 10 cents per lb. 25 per cent. 23 do 23 do 26 do 23 do free 23 per ct. 26 do 23 do same same same same same 23 pr. ct. same same same same same same same same same same 23 per ct. 21i do 211 do 23" do 211 do free 211 pr. c. 23 do 211 do same same same same same 21 -J pr. c. same same same same same same same same same same 21^ pr. c. free 25 per cent. free 23 per ct. 38 do same same 23 per ct. same same same 23 per ct. 23 do 23 do same same same free 21 J pr. c. 29~ do same same 211 pr. c. same same same 21 i pr. c. 211 do 21 1 do same same same 23 per ct. 21ipr. c 120 Terraglis* a kind of coral* Terra-japonica* or japanica* Terra de sienna* dry Do do in oil* Terra umbra, Terrets* all kinds of* as saddlery Teutenague* Teutenague boxes* Theriaque* . # . Thermometers* telescopes* magic* and other lanterns ; and similar articles composed of tin* glass* wood* brass* or copper* . 25 per cent. 23 pr. ct. Thibet* cashmere of 15 do same Thibet shawls* real* or goats 5 hair* 15 do same Do do do em- broidered with silk* 15 do same Thibet shawls* real* or goats 5 hair* embroidered with worsted* 15 do same Thibet shawls* entirely of combed wool* .... 50 do 38 per ct. Thibet shawls* entirely of combed wool* with borders of cotton and silk* .... 50 do 38 do Thibet shawls* (so called) body cot- ton with worsted fringe* 25 do 23 do Thimbles* brass 25 do 23 do Do bone free same Do gold 121 per cent. same Do ivory free same Do plated . 25 per cent. 23 pr. ct. : Do silver 12£ do same Do steel 25 do 23 per ct. : Thor marine* a small fish* . 100 cents per brl. same Thread* cotton 25 per cent. 23 pr. ct. : Do escutcheons 25 do 23 do : Do flax 25 do 23 do : Do lace* 12| do same i Do pack 5 cents p r er lb. same i Do shoe 25 per cent. 23 pr. ct. : Do stockings* . 25 do 23 do : Do buttons* . . 25 do 23 do : Thrown silk* 121 d0 same j Thridace* .... free same : Thus, gum* free same j Ticks* cotton 25 per cent. 23 pr. ct. : Ticks* cotton and flax 25 do 23 do : Ticks* flax or linen* colored, 25 do 23 do \ Ticks* linen*bleached or unbleached 15 do free J Ticklenburgs* 15 do free i Tiffanies* .... 5 do free 1 Tiles* marble . . . i 30 do 26 per ct. ; Tariff of 1832. free free 1 cent per lb. 14 do free free 15 per cent, free 1840 Ml ^ 0 ^ une ioiu* 1842 same same same same same same same same same same same 'same same I same same same 21Jpr. c. same same same 29 per ct. 29 do 24 do 214 do same same same 21| pr. c. same 24 pr. c. same do 21 i do 214 do 121 Tariff of 1832. 15 per cent. 25 do free free 25 per cent. free free free free free free free free free free 3 cents per lb. 25 per cent. 15 do Tiles, .... Time pieces, Tin in bars, .... Tin, block .... Tin boxes, .... Tin, crystals of Tin foil, .... Tin, granulated Tin, grain .... Tin, liquor .... Tin, muriate of Tin, oxide of Tin in pigs, Tin in plates, Tin in sheets. Tin, tagger .... Tin, all manufactures of, not enu- merated, or of which tin is a com- ponent part, Tinctures, odoriferous Tinctures, bark, and other medicinal free Tips of horns, . . . free Tips and runners for parasols and umbrellas, metal Tippets, if so made as to be classed as millinery, Tippets, fur Do silk Do wool Toasters, cheese Tobacco, manufactured, other than snuff and segars, Tobacco, leaves, or unmanufactured Toilet glasses, Toilet vials, or bottles, not exceed ing the capacity of 4 ounces each, Toilet vials, or bottles, exceeding 4 ounces, and not exceeding 16 ounces each, Toilenets, . Tolu, balsam of Tongues, reindeer . Do sounds, (fish) Do neats*, smoked Tongs, (shovels and tongs) Tonka, tonga, tongua, or tonqua beans, .... Tools and implements of trade of persons arriving in the U. States, jfree Tooth brushes, . . . 25 per. cent. Do powder, , . .15 do Do picks, bone . , * free 16 25 per cent. 25 do 12} do 5 do 50 do 25 per cent. 10 cents per lb. 15 per cent. 20 do $2 50 per gross $3 25 do 50 per cent. free free free free 25 per cent. 15 do 1840, same 23 pr. same same 23 pr. same same same same same same same same same same same 23 same same same 23 pr. ct. 23 do same free 38 per ct. 23 do same same same same To June 30, 1842. same 21j pr. c. same same 214 pr. c. same same same same same same same same same same same pr. ct. 21-1 pr. c. same same same 21| pr. c. 21| do same free 29 per ct. 2H do same same same same 38 per ct. same same same same 23 per ct. same same same 29 pr. ct. same same same same 21 2 pr. c. same same 23 pr. ct, 211 pr. c. same same same 122 Tooth picks, ivory Do do metal or wood Do do quill . Do do shell . Do do silver Topaz, real .... Do glass, and .... Topaz, imitation, other than glass, Tortoise shell, Touch stones, Tow, flax or hemp Tow sacking, flax . Toys, metal Toys, paper Toys, wood Trace chains, iron or parts thereof, Traces, iron or $30 per ton, whichever shall produce the greatest sum. Traces, leather . . • Traps, iron . Traps, steel Traps, wire • Traps, wood . Trays and waiters, , gold or silver, Do do gilt Do do japanned Do do paper japanned. Do do plated Do do wood . Tariff of 1832. free 25 per cent. 15 do free 124 per cent. 124 do 30 do 3 cents per lb. free free free free 15 per cent. 25 do free 25 per cent, do do 30 25 25 25 25 12 * 25 25 25 25 25 Treacle, molasses, . Tresses, lace, even if mi fin, Trees, .... Trowels, .... Truffles, (vegetable) Truffles, earthen Trunk handles, Trusses, with iron or steel springs of more value than the leather, . Trusses, if leather be the material of chief value, Tubes, bone Do ivory Do metal Do silver Tug buckles, as saddlery. Tumblers, if cut glass, and in addition thereto, Tumblers, if plain glass, and in addition thereto, Turmeric, . 25 25 do do do 30 free free 25 per cent. 12£ do 30 do 3 cents per lb. 20 per cent. 2 cents per lb. free >41 ct. do do do do do do do do do do do 5 cents per gal. 12J per cent, free 25 per cent, free 20 per cent. 1840, same 23 pr. same same same 'same 26 pr. ct. same same same same same free 23 pr. ct. free 23 pr. ct. 23 do 23 do To June 30, 1842. same 214 pr. c. same same same' same 23 per ct. same same same same same free 214 pr. c. free 214 pr. c. 2lf do m do 26 do 23 do 23 do 23 do '23 do same 23 pr. ct. 23 do 23 do 23 do |23 do same same same 23 per ct. same same 23 pr. ct. 23 do 26 do same same 23 per ct. same 26 per ct. same same same same 23 do 214 do same 214 pr. c. 2lf do 214 do 21| do 21* do same same same 21£ P r - c - same same 214 pr. c. 214 do 23 pr. ct. same same 214 pr. c. same 23 pr. ct. same same same same 123 Tariff of 1832. 1840, >41 Turquoises, 12J per cent. same • Turpentine, free same Turtles, .... free same Turtle shell, free same Tweezers, metal . 25 per cent. 23 pr. ct. Do gold and silver 12£ do same Twine, untarred 5 cents per lb. same Do tarred 4 do same Do colored, for quills, 5 do same Twist, cotton 25 per cent. 23 pr. ct. Do mohair 40 do free Do worsted, lines, 50 do 38 per ct. Types, new or old, free same U. Umbrellas, 25 per cent. 23 pr. ct. Do sticks or frames for 25 do 23 do Do brass tips, runners, & c. for 25 do 23 do Umbrella, square wire, used in the manufacture of stretchers, if cut in the usual lengths for . 12 do same Umbrella furniture, silver for 12 J do same Do do bone or ivory . free same United States — all articles of the growth, produce, or manufacture, of the United States, on which no allowance for bounty or drawback has been made on exportation, free same United States, all articles imported for the use of free same y. Valencias, 50 per cent. 38 pr. ct. Valenciennes, (thread lace) 12J do same Valonia, or velani, free same Vanilla, plants of . free same Vanilla beans, free same Varnishes of all kinds, free same Vases, porcelain, containing flow- ers, with stands and shades — the vases pay . . t 20 per cent. same The stands 25 do 23 per ct. The shades 20 do same and .... 2 cents per lb. same Vegetables of all kinds, not enu- merated, free same Vegetables, if principally used in dyeing, or in composing dyes, . free same Veils, lace .... 12J per cent. same Veils, silk .... 5" do free Vellum, .... 25 do 23 per ct. Velvet, cotton 25 do 23 do Do silk 5 do free To June 30, 1842. same same same same 21^pr. c. same same same same 21^ pr.c. free 29 pr. ct. same 211 pr. c. 2li do 21^ do same same same same same 29 per ct. same same same same same same 211 pr. c. same same same same same free 21Jpr c. 21* Ho free 1:24 Tariff of 1832. Velvet binding, cotton . . 25 per cent. Do do silk . . 5 do Velveteens, cotton . . 25 do Veneering rods, . . . 25 do Venetian red, dry . . 1 cent per lb. Do in oil . . do Venison hams, . . . free Veratrine, . . . free Verdigris, . . . .free Verditure, .... free Vermicelli, . . . free Vermillion, . . . free Vessels, cast iron, not otherwise specified, . . . 1^ cent per lb. Vessels, copper . . . 25 per cent. Vestings, cotton . . . 25 do Vestings, silk and cotton, as manu- factures of cotton, Vestings, silk Vestings, silk and wool, (unless silk is chief value,) Vestings, stuff Do woollen Vests, Vials, all, perfumery and fancy, noti exceeding the capacity of 4 oun-| ces each, , . . !$2 50 per gross Vials, perfumery and fancy, when| exceeding 4 ounces and not ex-j ceeding 16 ounces each, . $3 25 do Vials, apothecaries 5 , above 6 ounces and not exceeding 16 ounces, . Vices, Vinellas, 25 5 50 50 50 \o0 do do do do do do Vinegar, Violins, Violin strings, gut Do do wire Vitriol, oil of, or sulphuric acid, . Do blue or Roman, or sulphate of copper Do green Do white, or sulphate of zinc, W. ■ $2 25 do 30 per cent, free 8 cents per gal. 30 per cent, free free 3 cents per lb. t 4 cents per lb. $2 per 112 lbs. free Wafers, Wagon boxes, Waiters, gold or silver, Do gilt Do japanned Do japanned paper Do plated Do wood 25 per cent. 25 do 12£ do 25 do 25 do 25 do 25 do 25 do 1840, >41 To June 30, 1842. 23 per ct. free 21^ pr. c. free 23 pr. ct. 23 do 21 4 pr. c. 21 § do same same same same same same same same same same same same same same same same same same 23 per ct. 23 do 214 pr. c. 2lf do 23 do 21-i- do free free 38 pr. ct. free 29 per ct. free 38 pr. ct. 38 do 29 per ct. 29 do same same same same same same 26 pr. ct. 23 pr. ct. same same same same 26 per ct. 23 pr. ct. same same same same same same same same same same same same 23 per ct. 23 do 214 pr. c. 2l| do same same 23 per ct. 23 do 214 pr. c. 21. > do 23 do 214 do 23 do 214 do 23 do 2l| do 1*25 Tariff of 1832. 1840, ’41 Waiters, leather Walking sticks or canes, mounted, Do do unmounted, Warming pans, brass Do do copper Wash balls, Washes, cosmetic or dentrifice, . Watches and parts thereof, Watch crystals, Do pipes, carre or cannon, Water wheels of iron, Water, aqua mellis, or honey, Do bay, commonly called hay rum, Do Hungary Do lavender Do orange flower Do rose • . Water colors, Wax beads, Wax, bees’, bleached or unbleached Do sealing Do shoemakers’ Wearing apparel of persons arriving in the United States in actual use, Wearing apparel, new, Web, or webbing, boot Web, or webbing, of hemp or flax, Do do of silk Web, or webbing, of worsted or wool, .... Webbing, India rubber Wedge wood ware. Weights, brass Weights, cast iron, with or without ring's of wrought iron affixed to them, .... Weights, copper Do lead Weld, Wet blue, .... Whalebone, the product of foreign fishing, .... Whalebone, of American fishing, Whale oil, of foreign fishing, Do of American fishing, . Wheat, .... Wheat flour, Whetstones, Whips, .... Whiskey, 1st proof, Do 2d do . 30 per cent. 25 do free 25 per cent. 25 do 15 do 15 do 13J do 121 do 121 do 1 cent per lb. 15 per cent. 15 do 15 do 15 do free free free 15 per cent. free free free free 50 per 1 cent. 25 do 25 do 5 do 50 do 25 do 20 do 25 do 1 cent per lb. 25 per cent. 15 do free free 12]- per cent, free 15 cents per gal. free 25 cts. per bush. 50 cents per cwt. free 30 per cent. 57 cents per gal. 60 do 26 per ct. 23 do same 23 pr. ct. 23 do same same same same same same same same same same same same same same same same same same 38 per ct. 23 do 23 do free 38 per ct. 23 do same 23 per ct. same 23 per ct. same same same same same same same same same same 26 per ct. same same To June 30, 1842. 23 per ct. 21f do same 21] pr. c. 21] do same same same same same same same same same same same same same same same same same same 29 pr. ct. 21] do 21] do free 29 pr. ct. 21] do same 21 1 pr. c. same 21^ pr. c. same same same same same same same same same same 23 per ct. same same 126 Whiskey, 3d proof Do 4th do . Do 5th do . Do 5th do all above Whiting, Wick, cotton or wick yarn, as cot- ton yarn. Wigs, .... W T ild silk, .... Willow sheets, for hats, Willow for making baskets, or co vering demijohns, Window glass, not above 8 by 10 inches in size, Window glass, not above 10 by 12 inches in size, Window glass, above 10 by 12 in- ches in size, Window glass, all, in plates, uncut, i Tariff of 1832. 63 cents per gal. 67 do 75 do 90 do 1 cent per lb 25 per cent. do 30 per cent. free $3 per 100 sq. $3 50 do $4 00 do $4 00 do 1840, Ml [To June -30, 1842. same same same same same same same same same same 23 per ct. 21^ pr. c. same same 26 per ct. 23 pr. ct. I i same same same i same same same same jsame same Jsame WINES. By the Act of Congress of July 14, 1832, it was provided, that from and after the third day of March, 1834, one-half only of the specific rates of duties t hen chargeable on Wines, respectively, should be levied and collected. ( See Section 2, clause 23, page 8.) By the Act of Congress, of July 4, 1836, the duty on Wines was again reduced one-half This law, however, did not reduce the respective rates of duties one-half hut provided that one-half only of the amount of duty then assessed should thereafter be assessed. The operation of this law will be fully explained by a reference to “ Treasury Instructions” page 21, and “Mode of Calculating Duties on Wines” page 23. An allowance for leakage is made on the guage of any cask contain- ing liquors subject to duty by the gallon, of two per cent. ; of ten per cent, on Ale, Beer, or Porter in bottles, and five per cent, on liquors in bottles, to be deducted from the invoice quantity instead of breakage ; or thje duties may be computed on the actual quantity, at the option of the importer, to be made known at the time of making entry. Act of March , 1799, Sect . 59. Note. — Bottles in which wine is imported, are subject to a duty of two dollars per gross in addition to the duty on the Wine. 127 Wine; Burgundy, in casks, red Do do in casks, white Do Champaigne, in bottles, Do do in casks, red Do do in casks, white Do Fayal, in casks or bottle Do Lisbon, do do Do Madeira do do Do Malaga do do Do Oporto do do Do Rhenish, in casks, Do do in bottles, Do Sherry, in casks or bottles Do Sicily, do Do St. Lucar, in casks, Do do in bottles, Do Teneriffe, in casks or bottles Do Tokay, in casks, . Do do in bottles, . Do red, of France, in casks, . Do white, of France, in casks, Do French, of all sorts, in bot- tles, Do red, of Austria, in casks, Do red, of Spain, in casks, Wines of all countries in bottles, unless specially enumerated, Wines of the Mediterranean, in casks, Wine, Corsica, not considerec wine of France, Wines of Germany, in casks, Wine bottles, of all descriptio] addition to the duty on wine . Wine lees, liquid . Wine lees, crystalized, or crude tar- tar, Wings and epaulets, gilt Do gold or silver Do plated Winter-bark, or canella-alba, Wire, brass Do bobbin Do bonnet or cap, covered wit cotton, silk, flaxen yarn, c thread, Do copper . Do gilt .... Do gold or silver Do hat, covered, Do iron, not exceeding No. 14, Do iron, over No. 14, . Tariff of 1832. 1840, ’41 To June 30, 1842, 6 cents per gal. 3 c.p.gl. 3 c.p.gl. 10 do 5 do 5 do 22 * do 11 do 11 do 6 do 3 do 3 do 10 do 5 do 5 do 30 do 15 do 15 do 30 do 15 do 15 do 50 do 25 do 25 do 15 do 7* do do 30 do 15 do 15 do 15 do 7i do 71 do 30 do 15" do 15 do 50 do 25 do 25 do 30 do 15 do 15 do 15 do 71 do 71 do 30 do 1 5" do 15 do 30 do 15 do 15 do 15 do 7* do 71 do 30 do 15 do 15 do 6 do 3 do 3 do 10 do 5 do 5 do 22 do 11 do 11 do 10 do 5 do 5 do 10 do 5 do 5 do 30 do 15 do 15 do 15 do 71 do 7$ do 15 do 7i do 71 do 15 do 71 '2 do 7 i do $2 00 per gross same same free same same free same same 25 per cent. 23 pr. ct. 211 pr. c. free same same 25 per cent. 23 pr. ct. 21^ pr. c. free same same 25 per cent. 23 per ct. 21^ pr. c. 12 cents per lb. same same 12 do same same 25 per cent. 23 per ct. 21! pr. c - 25 do 23 do 211 do 12* do same same 12 cents per lb. same same 5 do same same 9 do same same 128 Wire^ plated Do ribbon supporters, or canne tille, . * . Do silvered Wire, steel, not exceeding No. 14, Do do over No. 14, . Do wove las, and cut in pieces not exceed- ing the length used therefor, not specified, Wire, tinned, same duty as iroi wire, according to the No. Woad, or pastel, Womens 5 bonnets or hats, of silk, Womens 5 bonnets or hats, of straw chip, or grass, Womens 5 caps of all kinds, excep silk, Womens 5 caps of silk, Womens 5 gowns and dresses, Wood awl hafts, Do halls, gilt or not, backgammon men, Brazil Brazilletto chess men, . camwood Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do Do caramaguey castors with rivets, castors, if otherwise, combs, fustic, jacks, log ornaments, gilt, nicaragua, . Pernambuco, queens 5 red sanders . red . Rio de la Hache rules, Santa Martha and other dye- woods, sandals, in sticks, dust or powder, unmanufactured, of any kind not enumerated, Tariff of 1832. 1840, 5 41 To June 30, 1842. 5 per cent. same same 25 per cent. 23 per ct. 21J pr. c. 5 do same same 5 cents per lb. same same 9 do same same 25 per cent. 23 per ct. 21 £ pr. c. 12 do i same same 25 do i 23perct. 2l£ pr. c. free same same 25 per cent. free free o -d o 00 26 per ct. 23 pr. ct. 25 do 23 pr. ct. 21^pr. c. 25 do free free 50 do 38 pr. ct. 29 per ct. 25 do 23 do 21 £ do 25 do 23 do 21i do 25 do 23 do 21$ do free same same free same same 25 per cent. 23 pr. ct. 21^ pr. c. free same same free same same 25 per cent. 23 per ct. 21£ pr. c» 25 do 23 do 21£ do 25 do 23 do 21i do free same same 25 per cent. 23 pr. ct. 21^ pr. c. free same same 25 per cent. 23 per ct. 21^ pr. c. free same same free same same free same same free same same free same same free same same 25 per cent. 23 pr. ct. 21^ pr. c. free i same same free same same free same same 129 Tariff of 1832. Wood, qua'ssia Do manufactures of, not other- wise specified, Do screws, so called, . Wool, Angora, goats* or camels* hair, .... Wool, carded, considered as un- manufactured, according to cost. Wool, red, natural Wool hats, Woollen bags, Do cloth, . Do cassimere, Do rugs, Do stockings, Do bindings, gloves, mits, . Do floor crumb cloth, Wool, unmanufactured, the value whereof at the place of exporta- tion, shall not exceed 8 cts. per lb. Wool, unmanufactured, the value whereof, at the place of exporta- tion, shall exceed 8 cents per pound, . . . . and in addition thereto, . Wool on the skin, subject to the same duty as other wool. Wool, manufactures of, or of which wool is a component part, not otherwise enumerated, . Woollen tippets, Do yarn, and in addition thereto, . Working chenilles, of silk, Do do of cotton and silk, (unless silk be chief value,) Worms for stills, . Wormwood, oil of . Worsted stuff, all piece goods, Worsted and silk shawls, . Do , do manufactures of Worsted bags, Do bindings, Do braces, Do hose, Do drawers, Do plains, cotton and wool, Do gloves, Do mits, Do toilinets, . Do twist. Do valencias, free 25 per cent. 30 do free free 30 per cent. 50 do 50 do 50 do 50 do 25 do 25 do 50 do free 40 per cent. 4 cents per lb. 50 per cent. 50 do 50 do 4 cents per lb. 5 per cent. 25 do 25 do free 10 per cent, 10 do 10 do 50 do 25 do 25 do 25 do 50 do 50 do 25 do 25 do 50 do 50 do 50 do 17 1840, *41 To June 30, 1842. same same 23perct. 26 do 21J pr. c. 23 do same same same same 26 pr. ct. 38 do 23 pr. ct. 29 do 38 do 29 do 38 do 29 do 38 do 29 do 23 do 2l| do 23 do 21^ do 38 do 29 do same same 32 per ct. 26 per ct. same same 38 pr. ct. 38 do 29 pr. ct. 29 do 38 do 29 do same same free free 23 pr. ct. 23 do 214 pr. c. 2lf do same same free free free free free free 38 pr. ct. 23 do 29 per ct. 21| do 23 do 21 1 do 23 do 214 do 38 do 29 do 38 do 29 do 23 do 21-J do 23 do 214 do 38 do 29 do 38 do 29 do 130 Worsted wove pantaloons, Do shirts, Worsted shag or plush, cut or not cut, Do yarn, Whale oil footing, Y. Yarn, cotton, bleached or colored the original cost of which shall be less than 75 cents per pound, shall be deemed and taken to have cost 75 cents per pound, and shall be charged with duty ac- cordingly, Yarn, cotton, unbleached and un- colored, the original cost of which shall be less than 60 cents per pound, shall be deemed and taken to have cost 60 cents per pound, and charged with duty accord ingly, • Yarn, tow . Yarn, worsted Yarn, woollen and in addition thereto, Yarn, untarred, hemp or flax. Yellow, king’s patent Do chromate of potash, citric acid, . ochre, dry, . ochre, in oil, salt of chrome spirits, . Z. Zinc nails, .... Zinc, in pigs, or otherwise wrought, Zinc in sheets, Zinc, sulphate of . Zinc, oxide of Tariff of 1832. 1840, ’41 50 per cent. 38 pr. ct. 50 do 38 do 50 do 38 do 20 do same free same 25 per cent. Do Do Do Do Do un- 25 do 25 do 20 do 50 do 4 cents per lb. 5 do free 12J percent. Ifree 1 cent per lb. 1* do free free free free free free free 1 To June 29 do same same 23 pr. ct. 21| pr. c 23 do 23 do same j38per ct. same same same . same same same same same same same same same same same 211 do 21J do same 29 per ct. Isame same same same same same same same same same same same same same AN ACT, TO AUTHORIZE THE IMPORTATION OF BRANDY IN CASKS OF A CAPACITY NOT LESS THAN FIFTEEN GALLONS, AND THE EXPORTATION OF THE SAME FOR THE BENEFIT OF A DRAWBACK OF THE DUTIES. Be it enacted by the Senate and Home of Representatives of the United States of America , in Congress assembled , That from and after the pas- sage of this act, brandy may he imported into the United States in casks of a capacity not less than fifteen gallons, any thing in any law to the contrary notwithstanding ; Provided , however, that all the provisions of existing laws, not inconsistent with this act, relating to the importation of foreign spirits, he complied with : And provided further , That all brandy imported in casks, of a capacity less than ninety gallons, shall be de- posited, at the expense and risk of the importer, in such public or other ware-houses, as shall be designated by the ‘collector or survey er for the port, where the same shall he landed ; and shall be removed therefrom in the manner prescribed by an act entitled, u An Act providing for the deposite of wines .and distilled spirits in public ware-houses, and for other purposes.” •'*" Sect. 2. Be it further enacted , That brandy imported in casks of a capacity not less than fifteen gallons, may be exported for the benefit of a drawback of the duties which shall have been paid thereon ; and the exporter or exporters of brandy so imported, shall he entitled to receive a debenture or debentures, for the amount of such drawback, agreeably to the existing laws ; and all acts now in force, regulating the exporta- tion of spirits, and the allowance and payment of drawbacks and de- bentures, shall be deemed applicable to brandy, the importation of which is permitted by this act : That this act shall continue in force for the period of three years, and no longer. [ Approved , 2 d March , 1827.] For act continuing the above act in force, see page 31. CIRCULAR TO THE COLLECTORS OF CUSTOMS. Treasury Department, ) Comptroller’s Of ice , January 16, 1836. ] Having ascertained that since the law admitted blankets, the cost of which did not exceed seventy-five cents each, at an ad valorem duty of five per cent., and subjected those costing more than that sum, to an ad valorem duty of twenty-five per cent., a diversity of practice has obtained at the Custom House in relation to the classification of the ar- ticle ; and that the manufacturers and importers, with a view of avail- ing themselves of the lower duty, are introducing a certain description of blankets, so called, wove in a manner, and defined by colored stripes, different from the custom and usage w r hich prevailed anterior to the pas- sage of the law alluded to, I deem it proper to request, that when the 132 colored stripe, intended to be considered as designating the length of what is called a blanket, be only about thirty-three inches from the end of the piece, and the width about fifty-six inches, that if the cost or value to the second colored stripe, (the length being then about sixty-six in- ches,) exceeds seventy-five cents, the article to such second colored stripe is to be considered a blanket, according to the established mer- cantile usage and acceptation of the term, and the meaning and inten- tion of the law, and is to be subjected to the higher rate of duty ; and that to be entitled to an entry at the lower rate of duty, the cost or value to the second colored stripe must not exceed seventy-five cents. In carrying this instruction into effect, you will be pleased to keep a special account and description of such blankets, hereafter imported, in relation to which, objections may be used by the importers against the classifi- cation now prescribed. Very respectfully, JOHN LAUB, Acting Comptroller. GENERAE INFORMATION. No goods, wares, or merchandise, subject to duty, can be imported into the United States on the seaboard, in vessels of less than 30 tons burthen, under the penalty of the forfeiture of vessel and cargo ; nor can a drawback of any duties be obtained on exportation except by sea, and in vessels of not less than 30 tons burthen. Act of 2d March , 1799, 9 2d Section . Drawback not allowed on goods exported to any place immediately adjoining the United States, except to places westward or southward of Louisiana, and to the North-West coast of America; nor in any case, when exported in a vessel of less than 30 tons burthen. Act of 2d March , 1799, Section 76th and 9 2d, and Act of 6th January , 1805, Section 2d, No refined lump or loaf sugar can be imported into the United States, except in ships or vessels of at least 120 tons burthen, and in packages containing at least 600 lbs. under the penalty of forfeiting the same, to- gether with the ship or vessel. Act of 2d March , 1799, Section 103. To be entitled to drawback, the duties on the importation of the goods exported, must have been, at least, 50 dollars by one vessel, at the same time, and by the same person, and the merchandise be, at the time of exportation, in the same package, and same condition, including wrapper and original mark and number, as when imported. Act of22d May , 1824. A drawback is allowed of 4 cents per gallon, upon spirits distilled in the United States from molasses, on the exportation thereof. Act of 29 th May , 1830. No distilled spirits, except arrack, brandy in casks of not less capacity than 15 gallons, and sweet cordial, can be imported in casks or vessels of less capacity than 90 gallons, wine measure ; nor in casks which have been marked pursuant to any law of the United States, on pain of for- feiture of the same, together with the ship or vessel in which they were imported. Act of 2d March , 1799, Section 103. Iron in slabs, blooms, and all other, except castings, in form less finished than bars or bolts, and more advanced than pig iron, shall pay a duty as iron in bolts and bars. Act of July 14, 1832. Manufactures of Iron are subject to the duty upon iron in an unma- nufactured state, when the -ad valorem duty thereon is less in amount than the duty would be on the iron unmanufactured. Act of July 14, 1832. In all cases where there are more goods found on board a vessel than the master thereof has reported in his manifest, he shall, with the con- sent of the officers of the customs, make a post entry for the same, and pay two dollars therefor ; ;and for every disagreement between his mani- fest and cargo, he is liable to a fine of five hundred dollars. Act of 2d March , 1799, Section 57. Drawback is allowed on the exportation of sugar refined in the United States from foreign sugar, provided the drawback shall amount at least to 12 dollars on one exportation. Act of2\st January , 1829. 134 Drawback is not allowed on the exportation of goods which shall have been imported in foreign vessels, from any of the dominions, colonies, or possessions of any foreign power, w T ith which the vessels of the United States are not permitted directly to trade. Act of 27th April , 1816, Sec- tion Ath. No allowance of drawback on the exportation of iron cables, or parts thereof, butter, fish oil, playing cards, cordage if less than five tons, foreign dried and pickled fish, or other salted provisions, nor on sail duck if less than 50 bolts. Act oflMli July , 1832. Within twenty days after the clearance of a vessel, the exporter of goods by said vessel must swear to the export entry, and give a Rond that they shall not be landed in any place or port within the limits of the United States, or forfeit the drawback. Act of March 2, 1799. Exten- tension of time to 20 days. Act of March 1 , 1823. Bounty is allowed on the exportation of pickled fish of the fisheries of the United States, cured and packed solely with forei&n salt, on which the duty shall have been paid. Act of 2d March, 1799, Section 83. All goods, on examination by the appraisers, not corresponding with the entry made of them, are liable to forfeiture. Earthen Sugar Moulds, used by sugar refiners, pay 20 per cent., as coming under the general denomination of earthenware. The number of bushels of wheat is to be ascertained by actual measurement by the standard bushel, and not by weight. Hearth Rugs, composed of combed wool, or worsted and linen, are free ; but when composed of woollen yarn, or carded w T ool and linen, are liable to 50 per cent, (nominal) duty. Mother of Pearl Buttons, with holes, having been liable, prior to the Act of July 14, 1832, to a higher duty than 15 per cent., and not being specified in that Act, are, according to the 25th article of the 2d section thereof, entitled to an entry at 15 per cent. REGISTER ACT. Every owner of a vessel, residing within the limits of the United States, to sw r ear (or affirm) to the register within 90 days after its being granted, or it becomes void, and the vessel and cargo pays foreign ton- nage and duty. TERMS OF CREDIT. When the amount of duties does not exceed $200, by one vessel, and by. one person or firm, they must be paid in cash without discount. When they exceed $200, (except on woollens,) a credit is allowed of three and six months, in equal instalments, and secured by Bonds. Or, at the option of the importer, if the cash is paid at the time of entry for duties thus entitled to a credit, an allowance of discount will be made at the rate of four per cent, per annum upon an average of time. Upon the duties upon w r ool, and upon all manufactures of which wool is a component part, no credit nor discount is allowed ; but six per cent, interest is charged from the date of importation until the payment, which cannot be deferred beyond three and six months, one moiety at each period ; in which case the goods must remain in the Public Stores, under Bond, for the amount of the duties. 135 THE RATES AT WHICH FOREIGN MONEY OR CURRENCY ARE TAKEN AT THE CUSTOM HOUSE, NEW YORK. Franc of France or Belgium, (fixed by law,) $0 18 r t% Pound Sterling of Great Britain, do 4 80 Real Yelion of Spain, do 5 Real Plate of Spain, do 10 Guilder of the Netherlands, do 40 Rupee of Bengal and Bombay, or Sicca, do 50 Milrea of Portugal, do 1 24 Tale of China, do 1 48 Mark Banco of Hamburg, do 33i Florin of the Netherlands, do 40 Pagoda of India, do 1 84 Rix Dollar of Demark, do 1 00 Livre Tournois of France, do m Pound Sterling of Ireland, do 4 10 Florin of Saxony, 48 Do Bohemia, 48 Do Elberfeldt, 40 Do Prussia, 993 Do Trieste, 48 Do Nuremberg, . 40 Do Frankfort, 40 Do Austria, 48 Do Basil, 41 Do St. Gaul, 40-3 e _ Do Creveld, 40 Do Augsburg, 48 Rix Dollar of Prussia, . 68 r |^ 0 - Do Bremen, . 77 Do Sweden, . 1 05 Do Saxony, „ 69 Halifax Pound, . 4 00 Rhenish Rix Dollar, 60f Geneva Livre, . 21 Silver Rouble, . 75 Leghorn Dollar, 90 Paper Rouble, (varies from 4 roubles 65 copecks, to 4 roubles 84 copecks to the dollar.) Naples Ducat, . 80 Leipsic Rix Dollar, . ' 72 Elberfeldt Rix Dollar, . 69? Berlin Rix Dollar, 694 Leghorn Livre, (64 to the dollar,) Sicily Ounce, 2 40 Jamaica Pound, . 3 00 Florence Livre, . 15 Neufchatel Livre, 264 Current Marc, 28“ 136 Livre of Catalonia, Crown of Tuscany, Genoa Livre, . Pezza of Leghorn, 1 05 90 Note. — All currencies not fixed by law, are taken according to the American ConsuPs certificate of their intrinsic value, compared with the American dollar, which must accompany every invoice of merchan- dise, whether free or dutiable . CIRCULARS TO THE COLLECTORS OF CUSTOMS. Treasury Department, ) May 14th, 1831. \ Sir : — It has been ascertained that the depreciated currencies of for- eign countries have been variously estimated at the different custom- houses of the United States, owing, partly, to defective information as to the true specie value of such currencies, and partly to an erroneous practice of computing their value according to the rates of exchange with England, and reducing the sterling value of such depreciated cur- rency* into money of the United States, without regard to the difference between the legal and the true value of Sterling money in United States currency. To avoid such discrepancies and errors in future, the Presi- dent directs, that, whenever invoices are made out in a currency the value of which is not fixed by the laws of the United States, you will require from the importer a certificate from the United States Consul, if there be one, at the place' of exportation, of the true value of such cur- rency in Spanish or United States silver dollars, and charge the ad va- lorem duties according to such value ; or, in the absence of such evi- dence, that you will ascertain said value from the prices current, and such other authentic sources of information as may be within your reac*h, and charge the ad valorem duties accordingly. You will give public notice of the directions herein contained as to the consular certificate : and that uniformity may be hereafter secured at all the custom-houses, you will forward to this Department, once a month, a statement of the rates at which the currencies aforesaid are estimated, at each port from whence goods are imported and invoiced in such currencies. In all cases of doubt as to the value of such currency, you will apply to the Treasury Department for information. I am, respectfully, Your obedient servant, S. D. INGHAM, Secretary of the Treasury. Treasury Department, ) August 1 6th, 1831. \ Sir : — Inquiry having been made whether the Consular Certificate required by the Circular instruction of this Department of the 14th of May last, for invoices made out in a currency of which the value is not fixed by the laws of the United States, is to be confined to invoices of 137 articles subject to ad valorem duties, I have to state that the instruction is general^ and is intended to apply to all invoices made out in such cur- rency, whether of ad valorem; specific; or free goods. Although the value of specific and free goods is not necessary with a view to the duty; yet the act of February 10; 1820; requires the value of all imported arti- cles to be stated to Congress; and directs that the value of articles sub- ject to specific duties; and of articles free from duty, shall be ascer- tained in the manner in w r hich the value of imports subject to duties ad valorem is ascertained. I am; sir; With great respect; Your obedient servant; LOUIS McLANE; Secretary of the Treasury. DRAFTS. THE FOLLOWING ALLOWANCES ARE MADE BY LAW FOR DRAFTS ON AR TICLES SUBJECT TO DUTY BY WEIGHT. On any On any On any On any On any On any quantity quantity quantity quantity quantity quantity of 1 cwt. .... 1 pound above 1 cwt. and not exceeding 2 cwt. 2 do above 2 cwt. and not exceeding 3 cwt. 3 do above 3 cwt. and not exceeding 10 cwt. 4 do above 10 cwt. and not exceeding 18 cwt. 7 do above 18 cwt. . ... 9 do [Act of 2 d March , 1799; Section 68.] TARES ALLOWED BY LAW. On Sugar in casks, except loaf, . 12 per cent. On Sugar in boxes, . 15 do On Sugar in bags or mats, . 5 do On Cheese in hampers or baskets, 10 do On Cheese in boxes, . 20 do On Candles in boxes, t 8 do On Chocolate in boxes, 10 do On Cotton in bales, 2 do On Cotton in ceroons, 6 do On Glauber Salts in casks, 8 do On Nails in casks, 8 do On Sugar Candy in boxes, 10 do On Soap in boxes, 10 do On Shot in casks, 3 do On Twine in casks, 12 do On Twine in bales, 3 do On all other goods, paying a specific duty, according to the invoice thereof, or actual weight. On any of the preceding articles the importer may have the invoice tare allowed; if he makes his election at the time of making his entry, and obtains the consent of the Collector and Naval Officer thereto. [Act of 2d March , 1799, Section 58.] * 18 138 FEES OF OFFICE. TO THE COLLECTOR AND NAVAL OFFICER. Entry of a vessel of 100 tons or upwards, . . . . $2 50 Clearance of a vessel of 100 tons or upwards, . . . 2 50 ' Entry of vessels under 100 tons, . . . . . 1 50 Clearance of vessels under 100 tons, . . . . 1 qO Every post* entry, . . . . . . 2 00 Permit to land goods, ...... 20 Every bond taken officially, ..... 40 Permit to load goods, for the exportation for drawback, . . 30 Debenture or other official certificate, . . . .20 Bill of health, . . . . . .20 Official document, (register excepted,) required by any person, . 20 Sea letter, ..... . . 20 TO THE SURVEYOR. Admeasuring and certifying the same, of every ship or vessel of 100 tons and under, per ton, . . . . . $1 00 Admeasurement of every ship or vessel above 100 tons, and not exceeding 200 tons, . . . . . . 1 50 Above 200 tons, . . . . . . . 2 00 For all other services on board any ship or vessel of 100 tons and upwards, having on board goods, wares, or merchandise sub- ject to duty, . . . . . «. . 3 00 F or like services on board any ship or vessel of less than 100 tons, 1 50 On all vessels, not having on board goods, w ares, or merchandise, subject to duty, ....... 66§ Certificate of registry on record, and bond, . . . 2 25 Endorsement on register or record, . . . . 1 00 Every bond required by Registry Act, . . 25 Every bond for a Mediterranean passport, . . .40 Seaman’s protection, . . . . . .25 a. a.*a.' R n«7863590 ,.ft