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82TAT THE SINGLE TAX.72094.

THE following statement of the single tax principle was written by Henry George, Sr.: We assert as our fundamental principle the self-evident truth enunciated in the Declaration of American Independence, that all men are created equal and are endowed by their Creator with certain Inalienable rights. We hold that all men are equally entitled to the use and enjoyment of what God has created and of what is gained by the general growth and improvement of the community of which they are a part. Therefore, no one should be permitted to hold natural opportunities without a fair return to all for any special privilege thus accorded to him, and that value which the growth and Improvement of the community attaches to land should be taken for the use of the community; that each is entitled to all that his labor produces; therefore, no tax should be levied on the products of labor.

To carry out these principles, we are in favor of raising all public revenues for national, State, county, and municipal purposes by a single tax upon land values, irrespective of improvements, and of the abolition of all other forms of direct and indirect taxation.

Since in all our States we now levy some tax on the value of land, the single tax can be instituted by the simple and easy way of abolishing, one after another, all other taxes now levied and commensurately increasing the tax on land values until we draw upon that one source for all expenses of government, the revenue being divided between local government, State government, and the general government, as the revenue from direct taxes is now divided between the local and State governments, or by a direct assessment being made by the general government upon the States and paid by them from revenues collected in this manner. The single tax we propose is not a tax on land, and therefore would not fall on the use of land and become a tax on labor.

It is a tax not on land, but on the value of land. Thus it would not fall on all land, but only on valuable land, and on that not in proportion to the use made of it, but in proportion to its value-the premium which the user of land must pay to the owner, elther in purchase money or rent, for permission to use valuable land. It would thus be a tax not on the use and improvement of land, but on the ownership of land, taking what would otherwise go to the owner as owner, and not as user.

In assessments under the single tax all values created by individual use or improvement would be excluded, and the only value taken into consideration would be the value attaching to the bare land by reason of neighborhood, etc., to be determined by impartial periodical assessments. Thus the farmer would have no more taxes to pay than the speculator who held a similar piece of land idle, and the man who on a city lot erected a valuable building would be taxed no more than the man who held a similar lot vacant. The single tax in short would call upon men to contribute to the public revenues not in proportion to what they produce or accumulate, but in proportion to the value of the natural opportunities they hold. It would compel them to pay just as much for holding land idle as for putting it to its fullest use. The single tax, therefore, wouldagricultural districts, where land has little or no value towns and cities, where bare land rises to a value of

1st. Take the weight of taxation off the Irrespective of Improvements, and put it on millions of dollars per acre.

2d. Dispense with a multiplicity of taxes and a horde of tax-gatherers, simplify government. and greatly reduce its cost.

3d. Do away with the fraud, corruption, and gross inequality Inseparable from our present methods of taxation, which allow the rich to escape while they grind the poor. Land cannot be hid or carried off, and its value can be ascertained with greater ease and certainty than any other.

4th. Give us with all the world as perfect freedom of trade as now exists between the States of the Union, thus enabling our people to share through free exchanges in all the advantages which nature has given to other countries, or which the peculiar skill of other peoples has enabled them to attain. It would destroy the trusts, monopolles, and corruptions which are the outgrowths of the tariff. It would do away with the fines and penalties now levied on any one who improves a farm, erects a house, builds a machine, or in any way adds to the general stock of wealth. It would leave every one free to apply labor or expend capital in production or exchange without fine or restriction, and would leave to each the full product of his exertion.

5th. It would, on the other hand, by taking for public use that value which attaches to land by reason of the growth and Improvement of the community, make the holding of land unprofitable to the mere owner and profitable only to the user. It would thus make it impossible for speculators and monopolists to hold natural opportunities unused or only half used, and would throw open to labor the limitable field of employment which the earth offers to man. It would thus solve the labor problem, do away with involuntary poverty, raise wages in all occupations to the full earnings of labor, make overproduction impossible until all human wants are satisfied, render labor-saving inventions a blessing to all, and cause such an enormous production and such an equitable distribution of wealth as would give to all comfort, leisure, and participation in the advantages of an advancing civilization, in securing to each individual equal right to the use of the earth. It is also a proper function of society to maintain and control all public ways for the transportation of persons and property, and the transmission of Intelligence; and also to maintain and control all public ways in cities for furnishing water, gas, and all other things that necessarily require the use of such common ways.

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THE AMERICAN PEACE AND ARBITRATION LEAGUE, INC.

THE corporate purposes of the organization favor universal peace by conclllation, joint commissions of inquiry and arbitration, through a permanent international court, arbitration treatles between all nations, and adequate armament for national security. Honorary Presidents-Woodrow Wilson, William H. Taft, and Theodore Roosevelt. President-Henry Clews. Treasurer-Cornellus A. Pugsley. Executive Director-Andrew B. Humphrey. Headquarters, 31 Nassau Street, New York City.

UNITED STATES SECRET SERVICE.

THE Secret Service Division of the Treasury Department is under the direction of Wm. J. Flynn, chief of the division. The service is principally engaged in detecting and prosecuting makers and dealers in counterfelt paper money and coin. Detalls are also furnished for the protection of the President of the United States.

The arrests of counterfelters number about 400 annually; other arrests are for bribery, ImDersonating United States Government officers, perjury, and violating sections of the United States Revised Statutes relating to foreign and domestic obligations and coins.

98

PROGRESS OF THE UNITED STATES

IN AREA, POPULATION AND MATERIAL INDUSTRIES,

(Compiled from a statement prepared by the Bureau of Foreign and Domestic Commerce, Department

of Commerce.)

1850.

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Progress of the United States.

backs) in circulation... National bank notes in circula

tion...... Miscellaneous currency in circulation...... Total circulation of money.....dols. Per capita... National banks

Capital..

Bank clearings, New York..
Total United States..

Deposits in National banks..
Deposits in savings banks
Depositors in savings banks......no.
Farms and farm property d....dols.
Farm products, valued........dols.
establish-
Manufacturing

dols.

dols.

.dols.
dols.

dols.

.dols.

dols.

ments d.. Value of products d.. United States Government receipts-net ordinary q...

Customs..

Internal revenue.

United States Government, dis

bursements, net ordinary s...dols.

War....

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.........no.

..dols.

Navy......
Pensions.

Interest on public debt....dols.
Imports of merchandise........dols.
Per capita

Exports of merchandise.

Per capita...

Imports, silk, raw...

Rubber, crude..

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....

Tin plates. Iron and steel, manufactures of..... Domestic exports, iron and steel manufactures.. Domestic exports, all manu

factures of.

Farm animals, value..

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dols.

dols.

.dols.

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..dols.
dols.
.dols.

Cattle.........

Horses..........
Sheep.....

Mules.
Swine..

Production of gold.
Silver, commercial value....dols.

Coal.

1800.

.....

892,135 5,308,483 6.47

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82,976,294
15.63
82,976,294
3,402,601
0.64

317,760
224,296

dols.

dols.
dols.
lbs.

lbs.

.lbs.

dols.

dols.

.dols.

dols.

.no.

..no.

..no.
no.

63,452,774
2.74
63,452,774
8,782,393
0. 16
31,981,739
1,866,100

16,000,000 147,395,456 {

......no.

dols.

... tons

gals.

..tons

10,500,000
26,500,000
5.00

tons

lbs.

....

.tons lbs, bush.

10,848,749
9.080,933

809,397

8,026,789

3,026,789 2,997,119 75.994,575 50,155,783 23,191,876 25.55 7.88 16.86 1,318.11 7,135,780,000 42,642,000,000 88,517,306,775 107,104,212,000 850.20 1,164.79 307.69 1,042,399.898 10.53 14.52 1,919,326.748 1,107,711,258 38.27 967,953,110 22,891,483 1,723,993,100 1,023,478,860 33,545,130 79,633,981 0.23 1.59 62,308,279 27,411,694 225,695,779 68.622.345

0.44

125,433,378 13,184,929 k 614,321,674 * 230,577,851 1,035,454,129 479,462,376

7,963,900

5,789,569

327,895,457

338,839,643

337,415,178

718,085,637

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131,366,526
278,761,982
13.02

43,431,130 251,354 3,967,343,580

52,144

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1880.

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99,272,943
26,345,321
610,806,472

142,050,334
200,733,019
408,465,574

313,971,545

300,115,112

973,382.228
19.41

2,427,058
79,008,942
3,419,168,368
2,055,150,998
26.93
34.53
7,525
2,076
3,732
1,058.192,335
621,536,461
455,909,565
87,182,128,621 51,964,588,564 198,121,520,000
84,582,450,081 178.755.278,000
6,268,962,430
833,701,034 2,458,092,758
14,727,403,951
819,106,973 2,389,719,954
i 10,766,996
6,107,083
2,335,582
12,180,501,538 m20,439,901,164 no40,991,449.00
2,212,450,927 4,417,069,973 09,751,119,000
1/268.491
253,852 p207.514
5,369,579,191 p11,406,926,701 p 20,672,051,870

20,145,067

1,953,702

23.223,106

644,180,516
17,778,907
4,336,719
21,773 220
559,331
30,354,213
50,000,000
50,900
6,266,233

563,755

333,526,501
186,522,065

124,009,374

650 52,516,959 100,485,944

1900.

264,847,637

38,116,916

13,536.985

56,777,174

95,757,575 667,954,746 12.51 835,638,658 v 16.43 2,563,236 16,826,099 379,902,880

71,266,699

14,716,524

121.818,298 1,576,917,556 83,258,000 11,201,800 40,765.900

1,729,500

34,034,100
36,000,000
34,717,000

63,822,830
2,104,017,166
3,835,191
1,247,335

567,240,852
233,164,871

295,327,927

27,000 232,500,000 498,549,868

487,713,792

134,774,768

1914α

55,953,078

140,877,816

3,026,789

98,646,491

83.17

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734,343,700 992,128,528 7380,000,000

40,160,333 849,941,184

10.93 1,394,483,082 17.76 11,259,310 49,377,138 147,963,804

20,478,728

121,913,548

484,846,236 2,228,123,134 43,902,414 13,537,524

56,592,000

41,883,065

2,086,027 37,079,356

20,962,000 49,719,000 4,449,000 58,933,000 w 88,301,023 79,171,000 w 40,864,871 35,741,100 477,202,303 240,789,810 10,434,741,660 2,672,062,218 30,966,301 13,789,242 w 31,251,303 10,188,329 849,004.022 w2,157,055,000 565,031 270,588 296.175,300 288,636,621 896,000,000 522,229,506

700,559,948

173,894,143

139,893,614 173,092,065

23,143,741 1,893,929,657 u 18.92 2,364,579,148 23.27 28.594,672 131,995,742 48,877,947

31,790,851

251,480,677

1,099.632,138 5,891,229,000

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A PROGRESS OF THE UNITED STATES—Continued..

1800.

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Cane sugar...
Sugar consumed..................lbs.
Per capita

..lbs.
Cotton consumed.......500-lb, bales
Domestic cotton exported.......lbs.
Railways operated. .........miles
Passengers carried ...........no.
Freight carried 1 mile..short tons,
Revenue, ton per mile.......cents
Passenger cars..................no.
Other cars... ..................no.
American vessels built ....... tons.
Trading domestic, etc........tons.
Trading foreign........ .tons.
On Great Lakes.
Vessels passing through Sault

tons.

Ste Marie Canal.............tons.
Commercial failures..............no.

Amount of liabilities....
Post-Offices.
Receipts of P.-O. Department.dols.
Telegrams sent z
Newspapers, etc. (2)
Public schools, salaries
Patents issued
Immigrants arrived (4)

.dols.
no.

..110.

...... no. ......dols.

no. ..no.

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1850. 1880. 592,071,104 1,717,434,543] 2,454,442 6,605,750 247,577,000 178,872,000 1,979,221,478 39.46 1,865,922 1,822,061,114 93,267

****

422,626 638,381,604 9,021

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1914a.

2,598,000,000 i 13,982,811 601,074,880 8,566,992,928

1900. 2,105,102,516 10,245,602 322,549,011 4,477,175,236 58.91 185.05 3,603,516 w 5,630,835 3,100,583,188 4,760,940,538 194,262 w 258,033 576,831,251 w1,004,081,346 141,596,551,161 w264,080,745,058

w 0.744

w 51,490 w 2,331,184 1346,155

i 6,858,775 i 1,027,776 12,939,786

22,315,834

10,774 138,495,673 76,688 56,810 102,854,579 i 266,619,525 63,167.783 (1) 90,000,000 20,806 22,977 137,687,746 (3) 283,798,531 26,499 ( 35.788 448,572 1,218,480

157,989,715 y 8,344 y 184,799,731

a Figures of 1914 are somewhat preliminary and subject to revision. b Exclusive of Alaska and islands belonging to the United States. c Census figures, relating to Continental United States; the figures for 1914 represent an estimate. d Census figures. e True valuation of real and personal prop erty. 1904. g 1800 to 1850, outstanding principal of the public debt, January 1. h Figures for the years 1800 to 1850 include the total public debt. 1913. Gold and silver cannot be stated sepa rately prior to 1876. From 1862 to 1875, inclusive, gold and silver were not in circulation, except on the Pacific coast, where it is estimated that the average specie circulation was about $25,000,000, and this estimate is continued for the three following years under the head of gold. After that period gold was available for circulation. As the result of a special investigation by the Director of the Mint, a reduction of $135,000,000 was made in the estimate of gold coin in circulation on July 1, 1907, as compared with the basis of previous years, and on September 1, 1910, a reduction of 89,700000 was made in the estimate of silver coin. Includes notes of Bank of United States; State banknotes; demand notes of 1862 and 1863; fractional currency, 1870; Treasury notes of 18901891 to date; and currency certificates, act of June 8, 1892-1900. m Includes value of buildings, $3,656,639,496, The Twelfth Census was the first to collect statistics of buildings on farms. n Includes value of buildings, $6,325,451,528. o Data of the Department of Agriculture, representing wealth production on farms. p Exclusive of neighborhood industries and hand trades, fncluded in years previous to 1905. "Ordinary receipts" include receipts from customs, internal revenue, direct tax, public lands, and miscellaneous," but do not include receipts from loans, premiums, Treasury notes, or revenues of Post-Office Department. Includes corporation and income taxes, $71,386,156 in 1914. Ordinary disbursements" include disbursements for War, Navy, Indians, pensions, payments for interest, and miscellaneous," but do not include payments for premiums, principal of public debt, or disbursements for postal service paid from revenues thereof. Imports for consumption after 1850. u Based on general imports. Domestic exports only after 1860. 1912. Includes canal boats and barges prior to 1880. y First six months, 2 Figures relate to the West. ern Union only and after 1900 do not include messages sent over leased wires or under railroad contracts. (1) Estimated 1912. (2) 1800 to 1850, inclusive, from census of 1880; from 1880 to 1900, inclusive, from Rowell's Newspaper Directory; after 1900 from Ayer's American Newspaper Annual. Figures for 1914 include outlying possessions. (3) Includes salaries for teachers only. Figures are for 1912, (4) 1850, total alien passengers arrived; 1850, 15 months ending December 31; after 1850, fiscal years ending June 30.

UNITED STATES GEOGRAPHIC BOARD.

Chairman, Henry Gannett, Geological Survey, Department of the Interior; Secretary, Charles S. Bloane, Bureau of the Census, Department of Commerce; Frank Bond, General Land Office, Department of the Interior; Lt. Col. John E. McMahon, General Staff, Department of War: Andrew Braid, Coast and Geodetic Survey, Department of Commerce: F. W. Hodge, Bureau of Ethnology, Smithsenian Institution; G. R. Putnam, Bureau of Lighthouses, Department of Commerce; James E. Payne, Government Printing Office: Capt. Thomas Washington, Hydrographic Office, Department of the Navy; William McNeir, Department of State; C. Hart Merriam, Department of Agriculture; John S. Mills, Department of the Treasury; Charles W. Stewart, Library and Naval War Records Omice, Department of the Navy: David M. Hildreth, Topographer, Post-Office Department; Goodwin D. Ellsworth, Post-Office Department,

By executive order of August 10, 1906, the official title of the United States Board on Geographic Names was changed to United States Geographic Board, and its duties enlarged. The board passes on all unsettled questions concerning geographic names which arise in the departments, as well as determining, changing, and fixing place names within the United States and its insular possessions, and all names hereafter suggested by any officer of the Government shall be referred to the board before publication. The decisions of the board are to be accepted by all the departments of the Government as standard authority. Advisory powers were granted the board concerning the preparation of maps compiled, or to be compiled, in the various offices and bureaus of the Government, with a special view to the avoidance of unnecessary duplication of work; and for the unification and improvement of the scales of maps, of the symbols and conventions used upon them, and of the methods of representing relief. Hereafter, all such projects as are of importance shall be submitted to this board for advice before being undertaken.

100

United States Court of Customs Appeals.

UNITED STATES COURT OF CUSTOMS APPEALS.
(WASHINGTON, D. C.)

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Assistant ALPresiding Judge-Robert M. Montgomery. Associate Judges-James F. Smith, Orion M. Barber. Attorney-General-James C. McReynolds. Marshal Frank H. Marlon De Vries, George E. Martin. Clerk-Arthur B. Shelton ($3,500). 1205 406 torney-General-William L. Wemple. Briggs ($3,000).

SEC. 188. There shall be a United States Court of Customs Appeals, which shall consist of a Presiding Judge and four Associate Judges, each of whom shall be appointed by the President, by and with the advice and consent of the Senate, and shall receive a salary of seven thousand dollars a year. The Presiding Judge shall be so designated in the order of appointment and in the commission Issued to him by the President; and the Associate Judges shall have precedence according to the Any three members of said court shall constitute a quorum, and the date of their commissions. concurrence of three members shall be necessary to any decision thereof. In case of a vacancy or of the temporary inability, or disqualification for any reason of one or two of the Judges of said court, the President may, upon the request of the Presiding Judge of said court, designate any qualified Tum Planx United States Circuit or District Judge or Judges to act in his or their places and such Circuit or District Judges shall be duly qualified to so act. SEC. 189. The said Court of Customs Appeals shall always be open for the transaction of JENICE business, and sessions thereof may, in the discretion of the court, be held in the several judicial circuits. and at such places as said court may from time to time designate. SEC. 195. That the Court of Customs Appeals established by this chapter shall exercise exclusive appellate jurisdiction to review by appeal, as herein provided, final decisions by a board of general appraisers in all cases as to the construction of the law and the facts respecting the classification of merchandise and the rate of duty imposed thereon under such classifications, and the fees and charges connected therewith, and all appealable questions as to the jurisdiction of said board. and all appealable questions as to the laws and regulations governing the collection of the customs revenues; and the judgments and decrees of said Court of Customs Appeals shall be final in all such cases: Provided, however, That in any case in which the judgment or decree of the Court of Customs Appeals is made final by the provisions of this title, It shall be competent for the Supreme Court. upon the petition of either party, filed within sixty days next after the issue by the Court of Customs Appeals of Its mandate upon decision, in any case in which there is drawn in question the construction of the Constitution of the United States, or any part thereof, or of any treaty made pursuant thereto, or in any other case when the Attorney-General of the United States shall, before the decision of the Court of Customs Appeals is rendered, file with the court a certificate to the effect that the case is of such importance as to render expedient Its review by the Supreme Court, to require, by certiorari or otherwise, such case to be certified to the Supreme Court for its review and determination, with the same power and authority in the case as if it had been carried by appeal or writ of error to the Supreme Court: And provided further, That this act shall not apply to any case involving only the construction of section 1, or any portion thereof, of an act entitled "An act to provide revenue, equalize duties, and encourage the Industries of the United States, and for other purposes," approved ubs amte August 5, 1909, nor to any case involving the construction of section 2 of an act entitled An act to promote reciprocal trade relations with the Dominion of Canada. and for other purposes, (Amendment as approved, August 22, 1914.) approved July 26, 1911.

SEC. 198. If the Importer, owner, consignee, or agent of any Imported merchandise, or the Collector or Secretary of the Treasury, shall be dissatisfied with the decision of the Board of General Appraisers as to the construction of the law and the facts respecting the classification of such merchandise and the rate of duty imposed thereon under such classification, or with any other appealable decision of said board, they, or elther of them, may, within sixty days next after the entry of such decree or judgment, and not afterward, apply to the Court of Customs Appeals for a review of the Provided. That In Alaska and in the Insular questions of law and fact involved in such decision: and other outside possessions of the United States ninety days shall be allowed for making such Such application shall be made by filing in the office application to the Court of Customs Appeals. of the clerk of said court a concise statement of errors of law and fact complained of; and a copy of such statement shall be served on the collector, or the Importer, owner, consignee, or agent, as the case may be. Thereupon the court shall immediately order the Board of General Appraisers to transmit to sald court the record and evidence taken by them, together with the certified statement of the facts involved in the case and their decision thereon; and all the evidence taken by and before sald board shall be competent evidence before sald Court of Customs Appeals. The decision of said Court of Customs Appeals shall be final, and such cause shall be remanded to sald Board of General Appraisers for further proceedings to be taken in pursuance of such determination. SEC. 199. Immediately upon receipt of any record transmitted to said court for determination the clerk thereof shall place the same upon the calendar for hearing and submission; and such calendar shall be called and all cases thereupon submitted, except for good cause shown, at least once every noid olybu f sixty days: Provided, That such calendar need not be called during the months of July and August of any year.

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À TABLE OF LEADING ARTICLES IMPORTED INTO THE UNITED STATES OR
INTO ANY OF ITS POSSESSIONS (EXCEPT PHILIPPINE ISLANDS,
QUAM AND TUTUILA), GIVING RATES AT ENTRY BY THE
NEW TARIFF ACT OF 1913 COMPARED WITH THE

TARIFF ACT OF 1909.

(The following table covers only the articles of principal Importance imported.)
(ad val.-ad valorem; n.s.p.f.-not specially provided for.)
Effective March 1, 1914.

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....

SCHEDULE C-METALS AND MANUFACTURES OF.
Iron, bar. n.s pf.........
Steel, n.8 p.f.
Automobiles, valued at $2,000 or more and automobile bodies.
Automobiles valued at less than $2,000, and automobile chassis
and anished parts of automobiles not including tires.
Copper plates, n.s.p.f..

Pens, metallic, except gold pens..

Table and kitchen utensils, metal.

Tin plates...

Pins, not jewelry.

Iron beams, girders, Joists.

Cast Iron pipe, andirons, plates. stove plates, hollow ware.
Aluminum, and alloys of any kind in which it is the chief com-

ponent in crude form. ...

Watch movements and watch cases, clocks and parts thereof
Zine in blocks, pigs or sheets...

[blocks in formation]

Saccharin

Sugar cane in its natural state, or unmanufactured.

Molasses, not above 40 degrees...

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2011.

15 p.c. ad val.

10 p.c. ad val
35 p.c. ad val.

24

New Law of 1913.

65c. lb.
20 p c. ad val.
20 p.c. ad val.
4c. lb.

15 p.c. ad val. 10c. lb. and 20

p.c. ad val. to 40c. lb. and 20 p.c. ad val.

Maple sugar and maple syrup

Glucose or grape sugar.

114c. lb.

50 p.c, ad val

Sugar candy, valued more than 15c. per pound,
Sugar candy and all confectionery, n.s p.f., valued at 15c. per 4e. Tb. and 15 p.c.
pound or less..............

ad val.

1c. lb. 12c. gal. 30c. gal. 5c. gal.

$3 lb.

15 to 20 p.c. ad

val.

40c. Ib. and 60

p.c. ad val. 60 p.c. ad val. 10 p.c. ad val. 30 p.c. ad val. c. lb.

10 p.c. ad val. 15 p.c. ad val.

10 p.c. ad val. 40 p.c. ad val. 15 p.c. ad val. 45 p.c. ad val. 45 p.c. ad val. 35 p.c. ad val.

5 p.c. ad val. 15 p.e. ad val. 45 p.c. ad val.

30 p.c. ad val.
5 p.e. ad val.
8c. gross
25 p.c. ad val.
15 p.c. ad val.
20 p.c. ad val.
10 p.c. ad val.
10 p.c. ad val.

2c: lb.

30 p.c. ad val. 15 p.c. ad val.

10 p.c. ad val. 10 p.c. ad val. 15 p.c. ad val.

Above 75 degrees Not above 75 de-
polariscope 95- grees polart-
100 of ic. per
1b. and for each
additional de-
grée 35-1000 of
ic. per lb.

Scope 71-100 of
1c. per lb.; for
every addi-
tional degree 26
-1000 of ic. per
lb.
65c. Ib.

15 p.c. ad val. 15 p.c. ad val. 3c. lb.

1 c. lb.

25 p.c. ad val.

12c. lb.

1

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