Paragraph Law 1894. Leather-Continued. Rate of vided for (T. D. 5705, G. A. 2903, 2905, 2923) (see notes (articles made wholly or partly of leather, if not found 30% belting, ready and fit for use (T. D. 6967; G. A. 2996).. 30% bend or belting... 353 340 10% 341 boots and shoes (T. D. 5994; G. A. 249)... 20% 340 buffing (G. A. 694)...... 341 calf skins, tanned, or tanned or dressed (T. D. 5635, 10% 20% 341 goat skins, dressed and finished (T. D. 5705). 20% kangaroo skins, dressed and finished (T. D. 3640).............. 20% cut into shoe uppers or vamps, or other forms, suit- 74 Lees crystals, partly refined (T. D. 2489). 555 Lemonade (G. A. 2169). . . . . . . 533 Lemon juice (see notes to fruit juice).. 7 cut into shapes for making gloves, see "Gloves." dried (G. A. 1755)....... .free. ..free. .free. 20% .free. ..free. extract of (T. D. 6573)...... $2 per gall. and 50% grass or citronella oil (T. D. 770)....... oil (T. D. 14203, 5594; G. A. 999), see note to oil, lemon... .free. ..free. Rate of Paragraph Lemon-Continued. peel, not preserved, candied, or otherwise pre Lemons, see squeezers, porcelain chief value (T. D. 9162).... 30% wood chief value (G. A. 1501). . . . . . . Oranges and Lemons." .... 25% 100 Lenses of glass or pebble, wholly or partly manufac- 35% disks or plates for, see "Glass Disks" and and "Effects." Libraries, articles specially imported for, see "Societies" 23 23 extract of, in paste, rolls or other forms..per lb. 535 Life-boats and life-saving apparatus, specially imported by societies incorporated or established to encourage the saving of human life..... 684 Lignum vitæ, in the log, rough or hewn.. So Lime (including shell lime, T. D. 2894) including weight of barrel or package... 60 acetate of...... 60 bi-sulphate of (G. A. 1576). ΙΟ borate of.... 537 chloride of, or bleaching powder (G. A. 954)* . . . . . . free. Paragraph Law, 1894. Rate of 1051⁄2 Limestone, for building purposes, unmanufactured or 106 556 undressed... Duty. ..per cubic ft. 7 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." .free. .free. Spanish, or mamoncillos (T. D. 8595). . . ..free. 277 Linen cloth (the term cloth means a woven fabric of 46 .... 35% 10% 35% 45% Linseed, 56 lbs. to the bushel (T. D. 6978)....per bushel 20% oil, raw, boiled or oxidized, 7%1⁄2 lbs, to the gall. Liquors, viz: Brandy, Cordial, Wines, etc.* Absinthe, see Cordials, etc., below. Alcoholic compounds, other than below,see "Alcoholic.” *GENERAL PROVISIONS TO LIQUORS. 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 same 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 Paragraph 245 245 245 242 237 237 16 240 Liquors.—Continued.* Rate of Ale, porter and beer, in bottles or jugs (T. D. 4068) otherwise than in bottles or jugs.... per gall. 30o .per gall. 15o no separate or additional duty shall be assessed on See provisions to liquors foot of pages 447 to 451. Angostura bitters, dutiable as spirits (T. D. 3053), see Arrack, see Cordials., &c., below. Bay rum, or bay water, whether distilled or com- See provisions to liquors foot of pages 447 to 451. Bitters, see Cordials, &c., below. Brandy and other spirits manufactured or distilled bottles dutiable, see "Bottles." See provisions to liquors foot of pages 447 to 451. Cherry juice, see "Fruit juice." Chinese wine or spirits, so-called (T. D. 1987, 7967, bottles dutiable, see "Bottles." ..per proof gal. $1.80 50% See provisions to liquors foot of pages 447 to 451. Coloring for brandy, wine, beer, and other liquors (T. D. 6740, 7403, 10518; see G. A. 1418)...... Cordials, liquors, arrack, absinthe, kirschwasser, ratafia, and other spirituous beverages or bitters of all kinds containing spirits, and not specially provided for (T. D. 6640, 9113, 9123, 9195; G. A. 159, 244, 287, 810, 829, 946, 2098, 2209)..... .per proof gall. $1.So bottles dutiable, see “Bottles." See provisions to liquors foot of pages 447 to 451. Domestic, exported and returned, see "United States products returned." Gin, see "Brandy," &c., above. *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 Law, 1894. Liquors Continued.* Ginger cordial or wine, see 'Still Wine" below. Kirschwasser, see cordials" &c., above. Mescal, dutiable as spirits (T. D. 2448). Porter, see "Ale," &c., above. Prune wine, see "Fruit juice." Ratafia, see "Cordials," above. Spirits, see "Brandy," &c., above. Spumante or foaming wines, as sparkling wines, it Vermuth pays the same duty as still wines (T. D. Whiskey, see "Brandy," &c., above. *GENERAL PROVISIONS TO LIQUORS.-Continued. Rate of 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. (b) 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 regulation prescribe. Note to Par. 244. (b) 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 |