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Penalty on, for not reporting, 2063

Perique, no tax on sale of, by producer, 2337. Removing, except in proper packages, or without stamp; selling unlawfully, etc., 2078. Removing unlawfully; selling without stamps, or payment of tax, or giving bond; making false entries, etc., 2076.

Repealing export tax on, 2335.

Sale of manufactured tobacco, 2071.

Scraps, cuttings, and clippings of, how withdrawn, 2280.

Stamped portions of emptied packages to be destroyed; buying, selling, or using the same, 2080. Stemmed, n o. p. f., 1130.

Stems, 1129.

Tax, sheriff, or other officer not liable for, as dealer, 2271.

Tax, purchaser at sheriff's sale not liable for, 2271. Tax on, 2269.

Tax on, when sold without stamp, to be estimated, 2075.

Tax on manufactured, and on snuff, 2072 to 2074. Tax on dealers in, 2270.

Tobacco tax, how collected when not stamped, 2279.

To whom dealers in leaf may sell, 2059.
Unmfd., n. o. p. f., 1132.

Who are dealers in leaf, and tax on, 1960.

Who are dealers in tobacco, and tax on, 2063.

Who are manufacturers, and tax on, 2062.

Who are manufacturers of cigars, and tax on, 2063. Toilet-waters, 1268.

Tonka, Tonqua, or Tonquin beans, 1781.

Tonnage duties, discriminating, 2119 to 2123.
Tools of trade, 1793.

Tooth-pastes and washes, 1268.

Tortoise-shell, unmfd., 1782.

Toys, 1439.

Trace-chains, 1018.

Trade-marks, registry of, 2315.

TRANSIT.

proof of, 2316.

may consist of what, 2316. certificate of registry, 2317. evidence of, 2317, 2320. period of registry, 2318. renewal of registry, 2318. fee for registry, 2319.

suit for wrongful use of, 2320.

no suit when used in unlawful business, 2321.

fraudulently obtaining, liability for, 2322

remedy for wrongful use, 2323. expiration of period of, 2324.

transfer of, recorded by commissioner,

of patents, 2325.

registry for foreign use, 2326.

formerly in use, registry of, 2333.

penalties for counterfeiting, 2224 to 2231.

of watches, 905.

Baggage and personal effects, 1837.

Provisions for, under treaty of Washington, 1856. Of goods in bond, through Mexico and British Provinces, 1967 to 1970.

Transportation, see Immediate transportation.

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Twist, composed of mohair and silk, 1109.
Ultramarine, 1362.
Umber, 1363.

Umbrella-sticks, crude, 1787.

-sticks and frames, 1445. Umbrellas, and parts thereof, 914, 1444, 1445. Uranium, oxide of, 1788. Vaccine virus, 1566. Vanilla plants, 1492. Vandyke brown, 1364. Varnish, 1446.

Vases, platinum, 1713.

Vegetable ivory, unmfd., 1638.

substances used for cordage, 960

Vegetables, for dyeing, 1497.

Hawaiian, 2233.
n. o. p. f., 1091.
prepared, 1092.

Veils, silk, 1111.
Vellum, 1447.
Velvet, painted, 1448.
printed, 1448.
cotton, 931.
Velvets, part silk, 1110.
Venetian red, 1366.
Venice turpentine, 1789.
Verdigris, 1790.

Vermicelli, 1660, 2178 b.
Vermilion, 1366.
Vermuth, 987.
VESSELS.

Cast-iron, 1030.

Definition of term, master of, 1826.

Discriminating duties on importations by vessels not of United States, 911.

Equipments and repairs, duties on, 2040,

Materials for building and repairing, 1813, 1814. Necessary repairs, refund of duty on, 2040. No fee for enrolling or licensing certain, 2291. Flatboat not enrolled, registered or licensed, 2291, Barge not enrolled, registered or licensed, 2291. On Mississippi River, need not enter and clear, 2221. Restrictions as to importations by foreign, 906, 907. Spanish, arriving in distress, provisions as to, 1859. Vestings, silk, 1111.

Vinegar, 1093.

Vitriol, white, 1449. Wafers, 1791.

Wagon-blocks, 1137.

Walnuts. 1275.

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moist, 1366.

Treaty of Washington, terminating portion of, 2355 to Water-proof cloth, 1179.

2357.

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Wax, bay, 1792.

Brazilian, 1792.

Chinese, 1792.

myrtle. 1792.

tapers, how exported without stamping or pay

ment of tax, 2285.

Wearing apparel, 1793.

entry of, 1833.

n. o. p. f., 1238.

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PART II.

TARIFF ACT OF MARCHI 3, 1883, AND SUBSEQUENT

ACTS.

MARCH 3, 1883.

(U. S. STATUTES AT LARGE, VOL. XXII., p. 488.)

CHAP. 121.-An Act to reduce Internal Revenue Taxation, and for other purposes.

SEC. 6. That on and after the first day of July, eighteen hundred and eightythree, the following sections shall constitute and be a substitute for Title thirtythree of the Revised Statutes of the United States:

TITLE XXXIII.

DUTIES UPON IMPORTS.

*SEC. 2502. There shall be levied, collected, and paid upon all articles imported from foreign countries, and mentioned in the schedules herein contained, the rates of duty which are, by the schedules, respectively prescribed, namely:

SCHEDULE A-CHEMICAL PRODUCTS.

1. Glue, twenty per centum ad valorem. (1288.)

2. Beeswax, twenty per centum ad valorem. (1202.)

3. Gelatine and all similar preparations, thirty per centum ad valorem. (1285.)

4. Glycerine, crude, brown or yellow, of the specific gravity of one and twenty-five hundredths or less at a temperature of sixty degrees Fahrenheit, not purified by refining or distilling, two cents per pound. (1289.)

5. Glycerine, refined, five cents per pound. (1289.)

6. Fish-glue or isinglass, twenty-five per centum ad valorem. (1636.)

7. Phosphorus, ten cents per pound. (1816.)

8. Soap, hard and soft, all which are not otherwise specially enumerated or provided for in this act, and castile soap, twenty per centum ad valorem. (1421.)

9. Fancy, perfumed, and all descriptions of toilet soap, fifteen cents per pound. (1421.)

*For convenient reference, the editor, at the suggestion of the Treasury Department, has conformed his numeration of the paragraphs in this act to that of the tariff pamphlet recently published by the Department. But as there are some ten or twelve pertinent sections in this act, which precede, and are not included in the numeration of the pamphlet, he found that in order to avoid the alternative of double numerations or the introduction of other designations or marks of distinction, and consequent confusion in the references of his general schedule, as well as to preserve intact the long-tried plan of his book now familiar to the whole customs service, it would be necessary to transpose these sections, and to group them as appropriately as possible with their related sections following the "Free List;" giving, of course, in addition to the consecutive numbers of the paragraphs, the proper statutory number of each section. The numbers at the end, or in the body of paragraphs, refer to paragraphs in Part I., unless otherwise indicated by the addition of the word "post," or letter "p."

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