10. Sponges, twenty per centum ad valorem. (1423.)

11. Sumac, ground, three-tenths of one cent per pound, and sumac extract, twenty per centum ad valorem. (1361.)

12. Acid, acetic, acetous, or pyroligneous acid, not exceeding the specific gravity of one and forty-seven one-thousandths, two cents per pound; exceeding the specific gravity of one and forty-seven one-thousandths, ten cents per pound. (1182.)

13. Acid, citric, ten cents per pound. (1182.)

14. Acid, tartaric, ten cents per pound. (1182.)

15. Camphor, refined, five cents per pound. (1226.)

16. Castor beans,* or seeds, fifty cents per bushel of fifty pounds. (1231.) 17. Castor oil, eighty cents per gallon. (1344.)

18. Cream of tartar, six cents per pound. (1256.)

19. Dextrine, burnt starch, gum substitute, or British gum, one cent per pound. (1292)

20. Extract of hemlock, and other bark used for tanning, not otherwise enumerated or provided for in this act, twenty per centum ad valorem. (1816.) 21. Glucose, or grape sugar, twenty per centum ad valorem. (1816.)

22. Indigo, extracts of, and carmined, ten per centum ad valorem. (1354.) 23. Iodine, resublimed, forty cents per pound. (1313.)

24. Licorice, paste or roll, seven and one-half cents per pound; (1323.) licorice juice, three cents per pound. (1324.)

25. Oil of bay-leaves, essential, or bay rum essence or oil, two dollars and fifty cents per pound. (1345.)

26. Oil, croton, fifty cents per pound. (1344.)

27. Oil, flaxseed or linseed, and cotton-seed oil, twenty-five cents per gallon, seven and one half pounds weight to be estimated as a gallon. (1344.)

28. Hemp-seed oil and rape-seed oil, ten cents per gallon. (1344.)

29. Soda and potassa, tartrate, or rochelle salt, three cents per pound. (1406)

30. Strychnia, or strychnine, and all salts thereof, fifty cents per ounce. (1430-1.)

31. Tartars, partly refined, including lees crystals, four cents per pound. (1191.)

32. Alumina, alum, patent alum, alum substitute, sulphate of alumina, and aluminous cake, and alum in crystals or ground, sixty cents per hundred pounds. (1187.)

33. Ammonia, anhydrous, liquefied by pressure, twenty per centum ad valorem. (1332, or 1412.)

34. Ammonia aqua, or water of ammonia, twenty per centum ad valorem. (1332.)

35. Ammonia, muriate of, or sal-ammoniac, ten per centum ad valorem. (1188.)

36. Ammonia, carbonate of,‡ twenty per centum ad valorem. (1188.) 37. Ammonia, sulphate of, twenty per centum ad valorem. (1188.)

38. All imitations of natural mineral waters and all artificial mineral waters, thirty per centum ad valorem. (1336.)

39. Asbestos, manufactured, twenty-five per centum ad valorem. (1192.) 40. Baryta, sulphate of, or barytes, unmanufactured, ten per centum ad valorem. (1198.)

41. Baryta, sulphate of, or barytes, manufactured, one-fourth of one cent per pound. (1198.)

42. Refined borax, five cents per pound. (1211)

If the beans are in the pod, an allowance may be made for the weight of the pods as tare. (Feb. 23, 1870. San. Fran.)

"All extracts of indigo classified as 'carmined '' (April 4, 1865, N. Y.)

Certain jars containing carbonate of ammonia, which was rated at 20 per centum, were held to be properly placed at 25 per centum as "common earthenware," separately; the jars appearing in the invoice as a separate item of the cost. (October 9, 1866. S. & Co.) But contra (Dec. 18, 1868, N. Y., Š. S., 303), Sulphate of ammonia is not crude ammonia. (Feb. 11, 1871. Phila.)

43.

a. Pure boracic acid, five cents per pound; (1454.)

b. commercial boracic acid, four cents per pound; (1454.)
c. borate of lime, three cents per pound; (1515.)

d. crude borax, three cents per pound. (1516.)

44. Cement, Roman, (1407.) Portland, and all others, twenty per centum ad valorem. (1816.)

45. Whiting and Paris white, dry, one-half cent per pound; (943.) ground in oil, (944.) or putty, (1398.) one cent per pound.

46. Prepared chalk, precipitated chalk, (942.) French chalk, red chalk, (941.) and all other chalk preparations which are not specially enumerated or provided for in this act, twenty per centum ad valorem. (942.)

47. Chromic acid, fifteen per centum ad valorem. (1182.) 48. Chromate of potash, three cents per pound. (2178.)

49. Bi-chromate of potash, three cents per pound. (2178.)

50. Cobalt, oxide of, twenty per centum ad valorem. (1241.)

51. Copper, sulphate of, or blue vitriol, three cents per pound. (1449.)

52. Iron, sulphate of, or copperas, three-tenths of one cent per pound. (1250.)

53. Acetate of lead, brown, four cents per pound. (1181.)

54. Acetate of lead, white, six cents per pound. (1181.)

55. White lead, when dry or in pulp, three cents per pound; (1358.)

56. When ground or mixed in oil, three cents per pound. (1358.)

57. Litharge, three cents per pound. (1358.)

58. Orange mineral, and red lead, three cents per pound. (1358.)

59. Nitrate of lead, three cents per pound. (1318.)

60. Magnesia, medicinal, carbonate of, five cents per pound. (1327.)

61. Magnesia, calcined, ten cents per pound. (1327.)

62. Magnesia, sulphate of, or Epsom salts, one-half of one cent per pound. (1412.)

Potash:

63. Crude, (1816.) carbonate of, or fused, (908, 1408.) and caustic pot

ash, twenty per centum ad valorem. (1816.)

64. Chlorate of, three cents per pound. (1395.)

65. Hydriodate, iodide and iodate of, fifty cents per pound. (1395.)

66. Prussiate of, red, ten cents per pound. (1395.)

67. Prussiate of, yellow, five cents per pound. (1395.)

68. Nitrate of, or saltpetre, crude, one cent per pound. (1411.)

69. Nitrate of, or refined saltpetre, one and one-half cents per pound. (1411.)

70. Sulphate of, twenty per centum ad valorem. (1816.)

Soda:

71. Soda-ash, one quarter of one cent per pound. (1409.)`

72. Soda, sal, or soda crystals, one quarter of one cent per pound. (1409.) 73. Bi-carbonate of, or super-carbonate of, and saleratus, calcined or pearl ash, one and one-half cents per pound. (1408.)

74. Hydrate or caustic, one cent per pound. (1422.)

75. Sulphate, known as salt cake, crude or refined, or nitre cake, crude or refined, and Glauber's salt, twenty per centum ad valorem. (1412, 1422.)

76. Soda, silicate of, or other alkaline silicate, one-half of one cent per pound. (1422.)

Sulphur:

77. Refined, in rolls, ten dollars per ton. (1214.)

78. Sublimed, or flowers of, twenty dollars per ton. (1432.)

79. Wood-tar, ten per centum ad valorem. (1435)

80. Coal-tar, crude, ten per centum ad valorem. (1435.)

81. Coal-tar, products of, such as naphtha, benzine, benzole, dead oil, and

pitch, twenty per centum ad valorem. (1344.)

82. All coal-tar colors or dyes, by whatever name known and not specially enumerated or provided for in this act, thirty-five per centum ad valorem. (1350.) 83. All preparations of coal-tar, not colors or dye, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1816.)

84. Logwood and other dyewoods, extracts and decoctions of, ten per centum ad valorem. (1359.)

85. Ultramarine, five cents per pound. (1362.)

86. Turpentine, spirits of, twenty cents per gallon. (1441.)

87. Colors and paints, including lakes, whether dry or mixed, or ground with water or oil, and not specially enumerated or provided for in this act, twentyfive per centum ad valorem. (1366.)

88. The pigment known as bone black, and ivory drop black, and bone char, twenty-five per centum ad valorem. (1205.)

89. Ocher and ochery earths, umber and umber earths, and sienna and sienna earths, when dry, one-half of one cent per pound; (1360.) when ground in oil, one and one-half cents per pound. (1360.)

90. Zinc, oxide of, when dry, one and one-fourth cent per pound. (1367.) 91. Zinc, oxide of, when ground in oil, one and three-fourths cent per pound. (1367.)

92. All preparations known as essential oils, expressed oils, distilled oils, rendered oils, alkalis, alkaloids, and all combinations of of any of the foregoing, and all chemical compounds and salts, by whatever name known, and not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1344-5-6.)

93. Preparations: all medicinal preparations known as cerates, conserves, decoctions, emulsions, extracts, solid or fluid; infusions, juices, liniments, lozenges, mixtures, mucilages, ointments, oleo-resins, pills, plasters, powders, resins, suppositories, sirups, vinegars, and waters, of any of which alcohol is not a component part, and which are not specially enumerated or provided for in this act, twenty-five per centum ad valorem. (1332.)

94. *All barks, beans, berries, balsams, buds, bulbs, and bulbous roots, and excrescences, such as nutgalls, fruits, flowers, dried fibers, grains, gums, and gum-resins, herbs, leaves, lichens, mosses, nuts, roots and stems, spices, vegetables, seeds (aromatic, not garden seeds), and seeds of morbid growth, weeds, woods used expressly for dyeing, and dried insects, any of the foregoing of which are not edible, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, and not specially enumerated or provided for in this act, ten per centum ad valorem. (1196, 1262, 1491, 1594.)

95. All non-dutiable crude minerals, but which have been advanced in value or condition by refining or grinding, or by other process of manufacture, not specially enumerated or provided for in this act, ten per centum ad valorem. (1464-67-76-80-84, 1501-20-22-29-30-33-38-45-47-72-93, 1634-40-46-50-58 -63-71-92-93–94–96, 1712–14–19–32–66–70–77–88, 1802–5.)

96. All ground or powdered spices not specially enumerated or provided for in this act, five cents per pound. (1114 to 1125.)

97. All earth or clays, unwrought or unmanufactured, not specially enumerated or provided for in this act, one dollar and fifty cents per ton. (938, 940, 1334, 1816.)

98.

a. All earths or clays, wrought or manufactured, not specially enumer ated or provided for in this act, three dollars per ton. (908, 939.) b China clay, or kaoline, three dollars per ton. (939.)

99. Proprietary preparations, to wit: All cosmetics, pills, powders, troches, or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, essences, spirits, oils or preparations or compositions recommended to the public as proprietary articles, or prepared according to some private formula, as remedies or specifics for any disease or diseases, or affections whatever, affecting the human or animal body, (1397,)

* See note to paragraph 636 Post.

including all toilet preparations whatever, used as applications to the hair, mouth, teeth, or skin, (1268.) not specially enumerated or provided for in this act, fifty per centum ad valorem.

Alcoholic preparations:

100. Alcoholic perfumery, including cologne water, two dollars per gallon and fifty per centum ad valorem. (1268.)

101. Distilled spirits, containing fifty per centum of anhydrous alcohol, one dollar per gallon. (982, 985.)

102. Alcohol, containing ninety-four per cent. anhydrous alcohol, two dollars per gallon. (982.)

103. Alcoholic compounds, not otherwise specially enumerated or provided for, two dollars per gallon for the alcohol contained and twenty-five per centum ad valorem. (983.)

104. Chloroform, fifty cents per pound. (1234.)

105. Collodion, and all compounds of pyroxyline, by whatever name known, fifty cents per pound; rolled or in sheets, but not made up into articles sixty cents per pound, and when in finished or partly finished articles, sixty cents per pound and twenty-five per centum ad valorem. (1244.)

106. Ether, sulphuric, fifty cents per pound. (1244.)

107. Hoffman's anodyne, thirty cents per pound. (1304.)

108. Iodoform, two dollars per pound. (1332.)

109. Acid, tannic, (1182.) and tannin, (1434.) one dollar per pound.

110. Ether, nitrous, spirits of, thirty cents per pound. (1304.)

111. Santonine, three dollars per pound. (1413)

112. Amylic alcohol, or fusel oil, ten per centum ad valorem. (1284.)

113. Oil of Cognac, or œnanthic ether, four dollars per ounce. (1344.)

114. Fruit ethers,* oils, or essences, two dollars and fifty cents per pound. (1280.)

115. Oil or essence of rum, fifty cents per ounce. (1268.)

116. Ethers of all kinds, not specially enumerated or provided for in this act, one dollar per pound. (1244.)

117. Coloring for brandy, fifty per centum ad valorem. (1245.)

118. Preparations: All medicinal preparations known as essences, ethers, extracts, mixtures, spirits, tinctures, and medicated wines, of which alcohol is a component part, not specially enumerated or provided for in this act, fifty cents per pound. (1244, 1332.)

119. Varnishes of all kinds, forty per centum ad valorem; and on spirit varnishes, one dollar and thirty-two cents additional per gallon. (1446.)

120. Opium, crude, containing nine per cent. and over of morphia, one dollar per pound. The importation of opium, containing less than nine per cent. morphia is hereby prohibited. (1347.)

121. Opium, prepared for smoking, and all other preparations of opium not specially enumerated or provided for in this act, ten dollars per pound; but opium prepared for smoking, and other preparations of opium deposited in bonded warehouses shall not be removed therefrom for exportation without payment of duties, and such duties shall not be refunded.§ (1347.)

122. Opium, aqueous extract of, for medicinal uses, and tincture of, as laudanum, and all other liquid preparations of opium, not specially enumerated or provided for in this act, forty per centum ad valorem. (1332.)

*This includes "so-called" amyle of oxyd, "consisting of acetic, kalorianic, and butyric amylic ether, made from fusel oil, to be used as pear, apple, and pine-apple essences respectively." (May 25, 1872. N.Y. Syn. Ser. 1129.)

Opium is not entitled to the privilege of repacking in bond. (May 27, 1870. R. & Co. Syn. Series, 672.) This rate of duty is limited to opium prepared for smoking, and to all other preparations of opium which retain the form of opium and are used for like purposes, and does not extend to any fluid, proprietary, or patent medicine. (Nov. 21, 1871. N. Y. Syn. Series, 962)

It is the intention of this provision to prevent the exportation of such articles, without payment of duties, to foreign countries, whence they could be smuggled into the United States, and collectors will therefore not allow said articles to be exported to ports or places in the Pacific, or on the Pacific coast, either from warehouse, or from the importing vessel, which may, under certain circumstances, as specified in Article 85, of Part V, of the Regulations, be constituted the warehouse, but will require them to be duly landed and placed in warehouse whence they can only be removed on payment of duty. (Jan. 6, 1871. San Fr. Syn. Series, 776.)

123. Morphia or morphine, and all salts thereof, one dollar per ounce. (1337.)

SCHEDULE B.-EARTHENWARE AND GLASSWARE.

124. Brown earthenware, common stoneware, gas-retorts, and stoneware not ornamented, twenty-five per centum ad valorem. (933.)

125. China, porcelain, parian, and bisque, earthen, stone, and crockery ware, including plaques, ornaments, charms, vases, and statuettes, painted, printed, or gilded, or otherwise decorated or ornamented in any manner, sixty per centum ad valorem. (934-5.)

126. China, porcelain, parian, and bisque ware, plain white, and not ornamented or decoratad in any manner, fifty-five per centum ad valorem. (935.)

127. All other earthen, stone, and crockery ware, white, glazed, or edged, composed of earthy or mineral substances, not specially enumerated or provided for in this act, fifty-five per centum ad valorem. (935.)

128. Stoneware, above the capacity of ten gallons, twenty per centum ad valorem. (936.)

129. Encaustic tiles, thirty-five per centum ad valorem. (1266.)

130. Brick, fire brick, and roofing and paving tile, not specially enumerated or provided for in this act, twenty per centum ad valorem. (1213.)

131. Slates, slate pencils, slate chimney-pieces, mantels, slabs for tables, and all other manufactures of slate, thirty per centum ad valorem. (937.) 132. Roofing-slates, twenty-five per centum ad valorem. (937.)

133. Green and colored glass bottles, vials, demijohns and carboys (covered or uncovered), pickle or preserve jars, and other plain, moulded, or pressed green and colored bottle glass, not cut, engraved, or painted, and not specially enumerated or provided for in this act, one cent per pound; (946.) if filled, and not otherwise in this act provided for, said articles shall pay thirty per centum ad valorem in addition to the duty on the contents. (953–4.)

134. Flint and lime glass bottles and vials, and other plain, moulded, or pressed flint or lime glassware, not specially enumerated or provided for in this act, forty per centum ad valorem; (946.) if filled, and not otherwise in this act provided for, said articles shall pay, exclusive of contents, forty per centum ad valorem in addition to the duty on the contents. (953–4.)

135. Articles of glass, cut,* engraved, painted, colored, printed, stained, silvered, or gilded, not including plate-glass, silvered, or looking glass plates, forty-five per centum ad valorem. (947.)

136. All glass bottles, and decanters, and other like vessels of glass, shall, if filled, pay the same rates of duty, in addition to any duty chargeable on the contents, as if not filled, except as in this act otherwise specially provided for. (953-4.)

137. Cylinder and crown glass, polished, not exceeding ten by fifteen inches square, two and one-half cents per square foot; above that, and not exceeding sixteen by twenty-four inches square, four cents per square foot; above that, and not exceeding twenty-four by thirty inches square, six cents per square foot; above that, and not exceeding twenty-four by sixty inches square, twentycents per square foot; all above that, forty cents per square foot. (949.)

138.

a. Unpolished cylinder, crown, and common window-glass, not exceeding ten by fifteen inches square, one and three-eighths cents per pound; above that, and not exceeding sixteen by twenty-four inches square, one and seven-eightlis cents per pound; above that, and not exceeding twenty-four by thirty inches square, two and three-eighths cents per pound; all above that, two and seven-eighths cents per pound. (948.)

"Under the act of 1846, glass tumblers, the bottoms of which had been smoothed or polished, or the sides of which had been ornamented by cutting or grinding, were liable to the duty on cut glass." (Binns vs. Lawrence, 12 How., 9.)

"Plain glass goblets, the bottom of which is smoothed by grinding, or, in other words, punted, were held to be glass cut,' according to the decision in Binns vs. Lawrence." (Feb. 23, 1861, Boston.) Same decision as to photographic baths and dippers. (Feb. 23, 1861, N. Y.