Paragraph
Law, 1894.

244

244

243

Liquors. Continued.

Rate of
Duty.

Wines, still, including ginger wine or ginger cordial
and vermuth in casks or packages other than
bottles or jugs if containing 14% or less of absolute
alcohol....

.per gal 30%

if containing more than 14% of absolute alcohol
(G. A. 2823)... . . . . . .
............. per gal. 50%
in bottles or jugs, per case of one dozen bottles or
jugs, containing each not more than one quart and
more than one pint, or twenty-four bottles or jugs
containing each not more than one pint (T. D. 7868,
8241, 8694, 12006, 14444; G. A. 2565).................per case $1.60
any excess beyond these quantities found in such
bottles or jugs shall be subject to a duty of 5o per
pint or fractional part thereof, but no separate or
additional duty shall be assessed on the bottles or
jugs.

e. g. bottles containing 5 pints each of still wine
were assessed at $3.40 per doz., that is for 1 doz.
quarts $1.60 and 1 doz. 3 pints, excess, 5o each
(T. D. 7382).

See provisions to liquors foot of pages 447 to 451.
Wines, champagne and all other sparkling wines
(T. D. 2367, 8900), in bottles, containing each not
more than one quart, and more than one pint,

per doz. bottles $8.00

containing not more than one pint each, and more
than one-half pint......
per doz. bottles $4.00
containing one-half pint each or less..per doz. bottles $2.00
in bottles or other vessels containing more than one
quart each, shall pay, in addition to $8 per doz.
bottles, on the quantity in excess of one quart, at
the rate of.......
...$2.50 per gal.

bottles are dutiable, see "Bottles."

See prvoisions to liquors foot of pages 447 to 451.
Liquors, domestic, exported and returned, see “United
States products retnrned."

* GENERAL PROVISIONS TO LIQUORS.-Continued. liquors, and wine, other than that put up in bottles, may be imported in any capacity (T. D. 17, 6501). Under existing laws there are no restrictions to the size of the package in which beer, ale, and porter, may be imported (T. D. 63). Brandy imported in small glass barrels, ornamental in character, not prohibited if packed one dozen to the case (T. D. 3431).

That all distilled spirits, wines and malt liquors, imported in pipes, hogsheads, tierces, barrels, casks, or other similar packages, shall be first placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have

Paragraph
Law, 1894.

Rate of

Literary societies, articles specially imported for, see
"Societies."

49 Litharge....

151 Lithographed plates for printing..

308

Lithographic prints, viz.*

308

308

311

Duty.

.per lb. 11⁄2¢ 25%

prints from either stone or zinc, bound or unbound, on
paper or other material, (G. A. 602, 638, 769, 822, 845,
885, 1083, 1095, 1257, 1387, 1395, 1444, 1707, 1941, 2192),
not exceeding 1-inch thick...
exceeding 1-inch, and not exceeding 18-inch
thick.

.per lb. 20

exceeding 35 sq. in. cutting size in dimensions

per lb.

not exceeding 35 square inch cutting size in dimen-
sions.....
...........per lb.
prints from either stone or zinc on card board or other
material of a thickness exceeding 18-inch...per lb.
prints, specially imported for schools or societies, see
"Societies."

cigar labels and bands, lettered or blank, printed from
either stone or zinc (G. A. 2964).
printed in less than 10 colors...

per lb. 20

82

5%

6o

30%

printed in 10 colors or more, or in bronze.....per lb. printed in whole or in part in metal leaf......) .per lb. 40% illustrations forming part of a periodical or newspaper, and accompanying same, or if bound in or forming part of printed books (G. A. 775, 788, 1104, 2243)..... 25% fashion plates, see "Fashion Plates."

GENERAL PROVISIONS TO LIQUORS—Continued.

been inspected, marked and branded, by a U. S. custom gauger, and a stamp affixed to each package, indicating the date and particulars of such importations (T. D. 3962, 4086, 4087, 4281, 4920, 5029, 6055, 9099).

* Litographic prints pasted upon paper frames, the frames chief value, held to be lithographs (G. A. 2912 citing opinion of Circuit Court of Appeals, 2d Circuit).

Paragraph
Law, 1894.

539 Litmus, prepared or not prepared... 59 Lizards, prepared (T. D. 6265)...

540 Loadstones..

615 Lobsters in vinegar (T. D. 7080, G. A. 146)..
615
as shell fish, canned or otherwise..

177 Locks, brass, iron, or other metal (T. D. 9978). .
for guns, see "Guns."

Rate of
Duty.

..free.

25%

.free.

..free.

.free.

35%

Locomotives, or parts of, see "Iron or Steel.” Logs and round tim'r, see "Woods," sub-title "Timber." 470 Logwood, as dyewood..........

.free.

Looking glass plates, see "Glass" and "Mirrors."

Lottery matter prohibited, see Sec. 10, Act Aug. 28, 1894.

Lotions, medicinal, see "Preparations."

59 Lozenges, medicinal (T. D. 7410).............

25%

Lumber, see "Lumber" under title "Woods."

60 Lunar caustic......

25%

207 Lupini, as vegetables (G. A. 502)..

10%

470 Lupulinum or hop waste, crude (T. D. 3168, G. A. 2102). free. 102 Lustres, glass.......

192 Maccaroni, vermicelli, and all similar preparations (T.

Machine, blanketing, see belting and felts under title

177 Machines, sewing, if metal chief value....

imported for repair, see Sec. 13, Act Aug, 28,

1894.

of steel or iron (T. D. 8464; G. A. 2227)...... 35% Mackerel, see "Fish."

541 Madder and Mungeet, or Indian madder, ground or prepared, and all extracts of (T. D. 5218)......

..free.

Magazines, see Periodicals."

Madras muslins (G. A. 1472, 2934) as cotton cloth.

metal chief value (T. D. 7820)...

35%

glass chief value...

35%

if toys (T. D. 2569, 6781; G. A. 354, 705,

60 Magnesia, acetate of..

25%

calcined.

.per lb.

79

calcined, Henry's (G. A. 2030, but see T..D.

60

25%

24

542).....

..per lb.

citrate (T. D. 5949, 6291)......

sulphate of, or Epsom salts (see paragraph

543 Magnesite, or native mineral carbonate of magnesia ....free. calcined (T. D. 9375) as cement.

chloride of (T. D. 8092, 8138; G. A. 2051)..... 25% ribbon (G. A. 2663)..

1091⁄2 Magnetic sand (T. D. 7126) as iron ore.

35%

.per ton 40%

.free.

545 Magnets, toy or other (T. D. 5293)..... 684 Mahogany, in the log, rough or hewn (G. A. 2206).......free.

other forms, see specific article under
"Woods."

Mail, importations by, see Act of March 3, 1879 (supra).

177 Mails, weaving, iron or steel.....

35%

Maize, see "Corn."

Malacca Joints, see "India malacca joints."

105

Malachite, manufactures of, as marble (G. A. 2545), but
see par. 86.......

45%

135

Malleable iron castings, not specially provided for (T.
D. 6774).....

extract, including all preparations bearing the
name and commercially known as such, fluid,
in casks (G. A. 2440)......

in bottles or jugs (G. A. 2076).....

solid or condensed....

489 Mamoncillas or Spanish limes (T. D. 8595)..

Paragraph
Law, 1894.

546 Manganese, oxide and ore of* (T. D. 4114, 6302, 7273,

353 Manikins, of papier mache (T. D. 3831, 10184)...

Rate of

Duty.

.free.

.free.

.per ton $4

.free.

.free.

30%

.free.

manufactures of, see Hemp, manufactures of.
for vessels, see Vessels."

547 Manna...

Mantel covers, according to material of chief value (G.

A. 2943).

108 Mantels, slate..

.free.

20%

45%

25%

Mantillas, see Clothing."

Manufactures, all articles manufactured in whole or in

part, not enumerated or provided for, see Sections
3 and 4, Act of Aug. 28, 1894.

Manufactures of the United States exported and re-
turned, see "United States products returned."
Manures, see "Fertilizers."

548 Manuscripts (T. D. 1654, 3497, 3515, G. A. 1397). .
$3 Maple syrup (T. D. 10425, G. A. 828).

sugar, as sugar (T. D. 9058, G. A. 828).

311 Maps (G. A. 2285).....

printed more than 20 years at the date of importa-
tion (T. D. 13164)....

specially imported for schools or societies, see
"Societies."

specially imported for use of United States, see
"United States."

.free.

20%

25%

.free.

*Manganese ore must contain 50% or over of manganese in proportion to the entire quantity and not over 10% of iron to be entitled to free entry (T. D. 4114, 9954).

+Manufactures of the various materials have been placed under the titles of the materials of which composed, for the reason that different rates of duty are imposed on different articles manufactured of the same material. (See Sections 3 and 4, Act of Aug. 28, 1894.)

Where the several parts of a manufactured article are readily separable for classification and assessment of duty, and are separately valued in the invoice, each will be charged according to its characteristics.-(Reg. of 1892, and T. D. 3319, 3855, 4270, 5656, 6122, 8213, 8464, 8973, 9835, 10066; G. A. 368, 591, 693, 711, 812, 1180, T. D. 13004, 13938, 14265; G. A. 1932, 2388, 2477, 2484, 2487, 2524,