30% 20% Paragraph Rate of Law 1894. Duty. Leather-Continued. vided for (T. D. 5705, G. A. 2903, 2905, 2923) (see notes to Sec. 4, Act of Aug. 28, 1894). .... in this Schedule" under their specific names are classified under this general provision.) 353 belting, ready and fit for use (T. D. 6967; G. A. 2996).. 30% 340 bend or belting.... 10% 341 boots and shoes (T. D. 5994; G. A. 249). 20% 340 buffing (G. A. 694)..... 10% 341 calf skins, tanned, or tanned or dressed (T. D. 5635, G. A. 1743).. 20% 341 bookbinders, dressed and finished.. 341 enameled, dressed or undressed... 20% 341 goat skins, dressed and finished (T. D. 5705). 20% 353 hats and caps.. 30% 340 hides, dressed (G. A. 2011).. 10% 341 japanned, dressed or undressed.. 20% 341 kangaroo skins, dressed and finished (T. D. 3640)...... 20% 341 lamb skins, dressed and finished... 20% 341 morocco, finished...... 20% 341 skins, tanned, but unfiinished (T. D. 3671, 10% 341 patent (G. A. 2179), dressed or undressed. 20% 341 piano forte and piano forte action.... 20% 505 scraps, old, if glue stock...... .free. 340 scraps, new (T. D. 1847, 5993 ; G. A. 990). 10% stuffing for, see “Grease. 341 skins, dressed and finished (G. A. 2180).... 20% 341 sheep skins, dressed and finished.. 20% 339 sole...... 10% 341 upper, dressed (T. D. 5635)..... 20% 342 cut into shoe uppers or vamps, or other forms, suit able for conversion into manufactured articles (G. A. 20% .free. for dyeing, in crude state... .free. drugs (T. D. 6804), see “ Drugs." 532 Leeches.... . free. 74 Lees crystals, partly refined (T. D. 2489). 20% 555 Lemonade (G. A. 2169)..... free. 533 Lemon juice (see notes to fruit juice)... .free. 7 extract of (T. D. 6573)..... $2 per gall. and 50% grass or citronella oil (T. D. 770)... ...free. oil (T. D. 14203, 5594; G. A. 999), see note to oil, lemon... .free 558 386 568 568 220 IOO ·per lb. 5€ · per lb. Paragraph Rate of Law, 1894. Duty. Lemon- Continued. 570 peel, not preserved, candied, or otherwise pre- ....free. “ if candied or preserved.. 30% 86 squeezers, porcelain chief value (T. D. 9162).... 30% 181 wood chief value (G. A. 1501)... 25% Lemons, see Oranges and Lemons.” tured (G. A. 593, 600, 606, 657, 672, 721, 933, 1194, 35% disks or plates for, see “Glass Disks" and “Pebbles." 207 Lentils (G. A. 734, 2641)... 10% 493 Leopard skins, as fur skins (G. A. 348). 206'2 Lettuce seed (T. D. 6221, 6227)... 10% Libraries, articles specially imported for, see "Societies" and “Effects." Lichens, (drugs), see “Drugs.” 489 Lichi fruit, dried (T. D. 3162). . ..free. 23 Licorice drops (T. D. 9505)... 23 pellets (G. A. 746). . 54 534 root, unground. .free. 1672 ground (G. A. 2363). .... 23 extract of, in paste, rolls or other forms..per Ib. 5€ 23 juice.... by societies incorporated or established to encourage .free. 684 Lignum vitæ, in the log, rough or hewn. .free. other form, see specific article under “Woods." 234 Lily of the valley... 10% 394 Lima bark. ... ..free. 80 Lime (including shell lime, T. 1). 2894) including weight of barrel or package.. 60 acetate of..... 60 bi-sulphate of (G. A. 1576).. borate of.. .free. 537 chloride of, or bleaching powder (G. A. 954). citrate of.. ..free. hydraulic, (T. D. 3517), as cement. 59 phosphate of, medicinal. 59 phosphuret of.. 25% 39 sulphate of, artificial.. " Paints." 10 •Per lb. 5€ ·per 100 lbs. 5€ 25% 25% .per Ib. 124 IO 536 25% 25% 556 Paragraph Rate of Law, 1894. Duty. 10572 Limestone, for building purposes, unmanufactured or undressed....... per cubic ft. 70 106 if hewn, dressed or polished (T. D. 7163)... 30% rubble, as taken from quarry (G. A. 1982)...free. 198 Limes in brine, as pickles, (T. D. 5190, but see G. A. 730). 30% in natural state, see" Oranges and Limes.' 533 juice of (T. D. 9709) (see note to fruit juice). .free. 568 oil of (T. D. 6274).... .free. 489 Spanish, or mamoncillos (T. D. 8595). .free. 277 Linen cloth (the term cloth means a woven fabric of fibrous material) of flax or hemp, or of which 35% other articles of, see the specific articles. 268 Lines, cod, hemp (T. D. 9307).. 10% 277 fishing, linen.. 35% 302 silk 45% Liniments, see “Preparations." Linings, dutiable according to the material. coat, see “Coat linings." Linoleum, see “ Oilcloth." 206 Linseed, 56 lbs. to the bushel (T. D. 6978)....per bushel 20% meal... 20% 567 oil cake (T. D. 6445). .free. 29 oil, raw, boiled or oxidized, 772 lbs, to the gall. per gall. 20€ 264 Lint, cotton.. 35% 277 linen (T. D. 6006).. Absinthe, see Cordials, etc., below. * GENERAL PROVISIONS TO LIQLORS. Dealers in liquors to pay “Special Taxes,” see act of March 1, 1879 (supra). For capacity of bottles containing liquors, see (T. D. 6191, 9506, 11948). PAR. 238. Each and every gauge or wine gallon of measurement shall be counted as at least one proof gallon; and the standard for determining the proof of brandy and other spirits or liquors of any kind imported shall be the sanie as that which is defined in the laws relating to internal revenue, that it shall be lawful for the Secretary of the Treasury, in his discretion, to authorize the ascertainment of the proof of wines, cordials, or other liquors by distillation or otherwise, in cases where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations, (See section 3249, Revised Statutes.) Any brandy or other spirituous liquors, imported in casks of less capacity than 14 gallons, shall be forfeited to the United States. Note to Par. 238. Goods forfeited for being in illegal packages 35% Paragraph Rate of Law, 1894. Duty Liquors.-Continued. * 245 Ale, porter and beer, in bottles or jugs (T. D. 4068) per gall. 30 245 otherwise than in bottles or jugs...........per gall. 15€ 245 no separate or additional duty shall be assessed on the bottles or jugs, (T. D. 10473). See provisions to liquors foot of pages 447 to 451. Brandy, &c., below. Arrack, see Cordials., &c., below. 242 Bay rum, or bay water, whether distilled or compounded..... .......per first proofgal. $1.00 in proportion for any greater strength than first proof. bottles dutiable, see “Bottles.” See provisions to liquors foot of pages 447 to 451. Bitters, see Cordials, &c., below. 237 Brandy and other spirits manufactured or distilled from grain or other materials, and not specially See provisions to liquors foot of pages 447 to 451. Cherry juice, see "Fruit juice." 237 Chinese wine or spirits, so-called (T. D. 1987, 7967, 9083; G. A. 59, 112, 2090, 2295). . per proof gal. $1.80 bottles dutiable, see “ Bottles.” See provisions to liquors foot of pages 447 to 451. 16 Coloring for brandy, wine, beer, and other liquors (T. 50% 240 Cordials, liquors, arrack, absinthe, kirschwasser, ratafia, and other spirituous beverages or bitters of See provisions to liquors foot of pages 447 to 451. products returned.'' *GENERAL PROVISIONS TO LIQUORS- Continued. can be released by the collector on payment of fine equivalent to the duty when the importation, in his judgment, was not in wilful violation of law, and the amount of duties does not exceed $25 (T. D. 7286, 7607, 8014, 8428, 8900, 11774, 14586; see section 5293, Revised Statutes. Par. 239. On all compounds or preparations (except as specified in Paragraph 58 of the chemical schedule relating to medicinal Paragraph Rate of Law, 1894. Duty. Ginger cordial or wine, see “Still Wine" below. being immaterial whether the resemblance is due to natural or artificial causes (T. D. 2367). 8310). *GENERAL PROVISIONS TO LIQUORS.- Continued. preparations, of which alcohol is a component part), of which distilled spirits are a component part of chief value, not specially provided for in this act there shall be levied a duty not less than that imposed upon distilled spirits (T. D. 5300). PAR. 241. No lower rate or amount of duty shall be levied, collected and paid on brandy, spirits, and other spirituous beverages than that fixed by law for the description of first proof; but it shall be increased in proportion for any greater strength than the strength of first proof. All imitations of brandy or spirits or wines imported by any names whatever shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar per gallon. PAR. 244. (a) There shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. Note to Par. 244. (a) While this parapraph does away with certain allowance, it is not to be understood as introducing any new rule for the collection of duties. The duty is chargeable not upon the quantity, which may have been shipped abroad, but upon the quantity which actually arrives (T. D. 5974 quoting opinion of the Attorney General, see also 7271, 12184, 12198, 14004, 15547 and notes to Section 2921 Revised Statutes, supra). Ales, beer, and porter not embraced under the term liquors (T. D. 14018). PARAGRAPH 244. (6) Any wines, ginger cordial, or vermuth imported containing more than 24% of alcohol shall be classed as spirits, and pay duty accordingly. Wines, cordials, brandy, and other spirituous liquors imported in bottles or jugs shall be packed in packages containing not less than one dozen bottles or jugs in each package, or duty shall be paid as if such package contained at least one dozen bottles or jugs (T. D. 15516). The percentage of alcohol in wines and fruit juices shall be determined in such manner as the Secretary of the Treasury shall by regula. tion prescribe. Note to Par. 244. (6) The importation of wines, together with assorted spirituous liquors in a case or package, is not prohibited, provided the package contains not less than one dozen bottles of liquor (T. D. 795). The restricted quantity which may be imported in a package, applies only to brandy and other spirituous |
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