649.

a. Articles the growth, produce, and manufacture* of the United States, when returned in the same condition† as exported. (1482.)

b. Casks, barrels, carboys, bags, and other vessels of American manu. facture, exported filled with American products, or exported empty and returned filled with foreign products, (1468, 2191.) including shooks when returned as barrels or boxes, (2191.)

c. But proof of the identity of such articles shall be made under regulations to be prescribed by the Secretary of the Treasury;

d. And if any of such articles are subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded. (1482.)

650. Bed-feathers and downs. (1493.)

651. Bells, broken, and bell-metal broken and fit only to be re-manufactured. (1495.)

652. Birds, stuffed. (1499.)

653. Birds, and land and water fowls. (1189, 1500.)

654. Bismuth. (1501.)

655. Bladders, crude, and all integuments of animals not specially enumerated or provided for in this act. (1505.)

656. Bologna sausages. (1506.)

657. Bolting cloths. (1507.)

658. Books, (1510.) engravings, bound or unbound, etchings, maps, and charts, (1210,) which shall have been printed and manufactured more than twenty years at the date of importation.

659. Books, maps, and charts imported by authority or for use of the United States or for the use of the library of Congress; but the duty shall not have been included in the contract of price paid. (1511.)

660. Books, maps, and charts specially imported, not more than two copies in any one invoice, in good faith, for the use of any society incorporated or

* Held that the terms "growth, produce, and manufacture of the United States," used here, have the same meaning as those used in former acts on the subject, viz.: "growth, product, or manufacture of, &c." (March 30, 1872, Bost. Syn. Ser., 1082.)

The scrap iron of a U. S. built vessel sold abroad and broken up there is liable to duty on reimportation. (May 25, 1870, N. & Co. Syn. Series, 780.)

Organ pipes of domestic origin, voiced and fitted into an organ abroad, not exempt from duty. (Sept. 6, 1870, Chicago. Syn. Ser., 732.)

Animals raised in the U. S., taken to New Brunswick, and used there temporarily, cannot be returned to the U. S. without payment of duties, except the proper evidence of domestic origin and exportation is produced. (Dec. 14, 1870, Bangor.)

† Machinery of American manufacture returned broken and unfit for use as machinery, classified as "iron, old or scrap" and cannot be entered under ¶ 649 a. (April 20, 1858, New York, and Tr. Reg., p. 577.) Ale of American manufacture exported and returned sour, admitted free of duty on compliance with requirements of law, etc. (February 2, 1865, Hon. Ira Harris.)

Two of Wise's Portable Stamps' (machinery for crushing ore) were taken to Canada, and there used for a few days. On reimportation held that such use is sufficient to render this provision of law inapplicable to them." (April 28, 1865, Fr. J.)

So of stove patterns sent to Canada to clean and wax and have castings taken from them, etc. (September 4, 1865, B. & P.)

So also as to certain machinery and mud tubs used in Canada and returned to United States; (February 21, 1866, F. & H.) and as to United States made locomotive engines used in Canada, (April 18, 1870, C. S.) and as to patterns imported from Canada for temporary use and to be returned. (April 19, 1870, Rochester.) Where barrels of American manufacture are shipped to Cuba empty, then filled with molasses and brought back to the United States, the duty is to be levied upon the value of the barrels, as well as upon the molasses. (Knight v. Schell, 21 How., 526; Belcher v. Linn, Ibid. 533.)

In the case of a reimportation of spices ground in the United States, the Department held, that they were liable to duty under its previous rulings in similar cases, to wit: that unless the character, quantity, and condition of an article have been so entirely changed by manufacture as to merge its distinctiveness in a new article, it remains intact and liable to duty as originally classified. (November 27, 1865, M. & B.). But "the cutting-over, re-sewing, and re-making of secondhand sacks and bags of foreign material in the United States, constitute them manufactures of the United States,' so as to entitle them to free entry; provided no drawback or bounty has been allowed thereon, nor any internal revenue tax refunded, and all regulations prescribed for identification have been complied with." (June 17, 1868, to Gen. Appraiser, New Orleans.)

American goods (books) exported by mail cannot be returned free of duty, because of the impracticability of securing evidence of identity of condition, as required by the General Regulations. (July 1, 1868, J. J. B.) American machinery used abroad is not returned in same condition as when exported. (November 9, 1869, G. L.) Old type of American manufacture imported to be recast and returned to country of exportation are chargeable with duty; and no drawback of duties can be allowed on their exportation as new type; their condition being essentially changed. (Tr. Reg., p. 578)

Parts of broken cannon imported as "old bronze bell-metal," and differing materially from the alloy known as bell-metal, were classified as "metal unmanufactured not otherwise provided for." (March 4, 1864, N. Y.)

established for philosophical, literary or religious purposes,* or for the encouragement of the fine arts, or for the use or by order of any college, academy, school, or seminary of learning in the United States. (1512.)

661. Books, professional, of persons arriving in the United States. (1513.) 662. Books, household effects, or libraries, or parts of libraries, in use, of persons or families from foreign countries, if used abroad by them not less than one year, and not intended for any other person or persons, nor for sale. (1514.)

663. Breccia, in blocks or slabs. (1520.)

664. Brime. (1521.)

665. Brazil pebbles for spectacles, and pebbles for spectacles rough. (1518) 666. Bullion, gold and silver. (1525.)

667. Burgundy pitch. (1526.)

668. Burr stone, in blocks, rough or unmanufactured, and not bound up in mill-stones. (1527.)

669. Cabinets of coins, medals, and all other collections of antiquities. (1528.) 670. Castor or castoreum. (1534.)

671. Catgut strings, or gut-cord, for musical instruments. (1536.)

672. Catgut or whip-gut, unmanufactured. (1537.)

673. Coal, anthracite. (1545.)

674. Coal-stores of American vessels, but none shall be unloaded. (1546.) 675. Cobalt, ore of. (1547.)

676. Cocoa, or cacao, crude, and fibre, leaves, and shells of. (1550.)

677. Coffee. (1551.)

678. Coins, gold, silver, and copper.† (1552.)

679. Coir and coir yarn. (1553.)

680. Copper, old, taken from the bottom of American vessels compelled by marine disaster to repair in foreign ports. (1560.)

681. Copper, when imported for the United States mint. (1561.)

682. Coral, marine, unmanufactured. (1562.)

683. Cork wood, or cork-bark, unmanufactured. (1563.)

684. Cotton. (1564.)

685. Curling-stones, or quoits. (1569.)

686. Cuttle-fish bone. (1571).

687. Diamonds, rough or uncut, including glaziers' diamonds (1573.) 688. Diamond dust or bort.‡ (1574.)

689. Dyeing or tanning articles, in a crude state, used in dyeing or tanning, not specially enumerated or provided for in this act. (1580.)

690. Eggs. (1581.)

691. Esparto or Spanish grass, and other grasses, and pulp of, for the manufacture of paper. (1584.)

692. Emery ore. (1265.)

693. Fans, common palm-leaf. (1585.)

694. Farina. (1586.)

*Books imported by religious societies for distribution, do not come within this provision. (May 14, 1863, N. Y.)

Bibles and other books imported in good faith for the use of Sunday-schools in the United States admitted free of duty on requisite proof. (October 12, 1867.)

But if for distribution among the scholars they are subject to duty. (October 31, 1867.)

A distinction is made between books imported to be used by Sunday-schools, and books imported for distribution among the scholars. In the one case they remain the property of the schools; in the other they become the property of the scholars. (March 11, 1868, Detroit.)

But see treasury regulations of 1857, p. 598, where a different decision is made as to books imported for distribution among the students of a college as premiums.

Printed music in books or otherwise, is not entitled to free entry when imported for the use of any legally incorporated institution or society. (November 4, 1863, G. P. S., and April 29, 1868, Balt.) Exemption not restricted to single copies of books. (January 10, 1870, W. & Son.)

+ Chinese coin, known as " copper cash," and used in China as money by count, is not entitled to be imported free of duty; it is liable to the duty of old copper. (Cracker v. Redfield, 4 Bl. C. C.) Coins from China, composed of copper and brass, not entitled to free entry under this clause. (Tr. Reg., p. 562.)

Bort. The American Encyclopædia says those diamonds that are unfit (from imperfection) for jewelry, are sold under the technical name of "bort." They are crushed to powder and used by lapidaries. The splinters are made into drills for piercing holes through rubies, etc.

695. Fashion plates, engraved on steel or on wood, colored or plain.* (1587.) 696. Felt, adhesive, for sheathing vessels.† (1588.)

697. Fibrin, in all forms. (1589.)

698. Fire-wood. (1590.)

699. Fish, fresh, for immediate consumption.‡ (1591.)

703. Fruit-plants, tropical and semi-tropical, for the purpose of propagation or cultivation. (1597.)

704. Fruits, green, ripe, or dried, not specially enumerated or provided for in this act. (1281.)

705. Furs, undressed. (1598.)

706. Fur-skins of all kinds, not dressed in any manner. (1598.)

707. Glass, broken pieces, and old glass which cannot be cut for use, and fit only to be remanufactured.§ (1604.)

708. Glass-plate or disks, unwrought, for use in the manufacture of optical instruments. (1286.)

709. Goat skins, raw. (1605.)

710. Gold-beaters' moulds, and gold-beaters' skins.|| (1606.)

711. Gold-size. (1607.)

712. Grease, for use as soap stock only, not specially enumerated or provided for. (1608.)

713. Gunny bags, and gunny cloth, old or refuse, fit only for remanufacturing. (1611.)

714. Gut, and worm gut, manufactured or unmanufactured. (1612.)

715. Guts, salted. (1613.)

716. Gutta-percha, crude. (1614.)

717.

a. Hair, horse or cattle, and hair of all kinds, cleaned or uncleaned, drawn or undrawn, but unmanufactured, not specially enumerated or provided for in this act; (1615.)

b. Of hogs, curled for beds and mattresses, and not fit for bristles. (1616.)

718. Hide-rope. (1620.)

719.

a. Hides, raw or uncured, whether dry, salted, or pickled, and skins, except sheep-skins with the wool on;

b. Angora goat skins, raw, without the wool, unmanufactured;

c. Asses' skins, raw or unmanufactured. (1621.)

720. Hones and whetstones. (1622.)

721. Hop-roots, for cultivation. (1625.)

722. Hop-poles. (1148.)

723. Ice. (1627.)

724. India-rubber, crude,** and milk of. (1628.)

725. India-malacca joints, not further manufactured than cut into suitable lengths for the manufactures into which they are intended to be converted. (1631.)

726. Ivory, and vegetable ivory, unmanufactured. (1638.)

Colored fashion-plates, inclosed in illustrated magazines, but separate from the magazines, are entitled to free entry under this clause; the magazines being liable to 25 per centum ad valorem, as illustrated papers. (Feb. 2, 1871, N. Y.)

This does not comprehend "patent asphalted roofing felt," or any other felt not used for sheathing vessels, within the meaning and intent of the law. (Tr. Reg., p. 567.)

"By the phrase daily consumption,' it is not understood that the fish must be used on the day they are imported; but if there is reason to believe that they are tɔ be used within a short time while fresh, they would be entitled to free entry." (June 20, 1866, Island Pond.)

Colored glass, in long round pieces, intended for manufacture of buttons and imitation precious stones, does not come within this classification. (December 3, 1859, New York.)

An article styled “gold-beaters' skin," but not made of the same material, nor adapted to the same purpose, was held to be dutiable as a manufacture of bladder. (Feb. 9, 1869, N. Y.)

This embraces all skins which may be and commonly are converted into leather. (Dept. Let., February 21, 1845, Boston.)

**The provision of the Act of March 2, 1831, for “in d'a-rubber, in bottles, slabs, or sheets unmanufactured was held to include "strips" unmanufactured. (July 8, 1861, N. Y.)

727. Jet, unmanufactured. (1640.)

728. Joss-stick, or joss-light. (1641.) 729. Junk, old. (1643.)

730. Lava, unmanufactured. (1650.)

731. Life-boats and life-saving apparatus, specially imported by societies incorporated or established to encourage the saving of human life. (1655.) 732. Lithographic stones, not engraved. (1656.)

733. Loadstones. (1658.)

734. Logs, and round, unmanufactured timber, not specially enumerated or provided for in this act, and ship timber, and ship planking. (1659.) 735. Macaroni and vermicelli. (2178, b.)

736. Magnets. (1662.)

737. Manuscripts. (1665.)

738. Marrow, crude. (1666.)

739. Marsh-mallows. (1667.)

740. Medals of gold, silver, or copper. (1669.)

741. Meerschaum, crude or raw. (1670.)

742. Mica and mica waste. (1671.)

743. Models of inventions* and other improvements in the arts; but no article or articles shall be deemed a model or improvements which can be fitted for use. (1673.)

744. Moss, sea-weeds, and all other vegetable substances used for beds and mattresses. (1675.)

745. Newspapers and periodicals. (1210.)

746. Nuts, cocoa, and Brazil or cream. (1681.)

747. Oakum. (1684.)

748. Oil-cake. (1685.)

749. Oil, spermaceti, whale, and other fish oils of American fisheries,† and all other articles the produce of such fisheries. (1687.)

750. Olives, green or prepared. (1688.)

751. Orange and lemon peel, not preserved, candied, or otherwise prepared. (1689.)

752. Ores, of gold and silver. (1692.)

753. Palm nuts and palm-nut kernels. (1699.)

754.

a. Paper-stock, crude, of every description, including all grasses, fibres, rags of all kinds,‡ other than wool, waste, shavings, clippings, old paper, rope ends, waste rope, waste bagging, gunny bags, gunny cloth, old or refuse, to be used in making, and fit only to be converted into paper, and unfit for any other manufacture, (1700.)

b. And cotton waste, whether for paper-stock or other purposes. (1700.) 755. Parchment. (1374.)

756. Pearl, mother of. (1701)

757. Personal and household effects, not merchandise, of citizens of the United States dying abroad. (1704)

758. Pewter and britannia metal, old, and fit only to be remanufactured. (1706.) 759. Philosophical and scientific apparatus,§ instruments,|| and preparations,

*Machinery imported to be used experimentally and fit for use is not entitled to exemption from duty as "models of invention." (November 22, 1869, New Orleans.)

Models of a water-pressure engine imported for the purpose of instruction, etc., by the Massachusetts Institute of Technology, was held to be properly classified as "philosophical apparatus and instruments imported for the use of a seminary of learning.' (March 19, 1870, A. P. R.)

+ When whales are caught, and oil is manufactured by the crew of an American vessel, the oil is not subject to duty as the produce of foreign fishing, though owned and imported by persons in a foreign service. (U S. v. Burdett, 2 Sum., 336.)

"Forty per cent of woollen rags in bundles of rags for the manufacture of paper is too large a proportion to be admitted free of duty. The importer should, where no evidence of fraud appears, be made to separate the free from the dutiable rags on entry." (December 28, 1868, Rochester.)

The free entry, as a philosophical apparatus, of a machine for the manufacture of drain tile pipes, to be used to illustrate to students the manner of moulding drain tubes for farm use, and in making such tubes for the illustration of the effects of drainage on experimental farm of the University of Virginia, refused. (September 15, 1870, Prof. J. W. M.)

This does not extend to musical instruments. (July 22, 1871, N. O.)

There is no law to authorize the free entry of bells and appurtenances, imported for the use of churches or other religious societies. (October 7, 1870, Rev. C. H.)

statuary, casts, of marble, bronze, alabaster, or plaster of Paris,* paintings, drawings, and etchings, specially imported in good faith for the use of any society or institution incorporated or established for religious, philosophical, educational, scientific, or literary purposes, or encouragement of the fine arts, and not intended for sale. (1708.)

760. Plants, trees, shrubs, and vines of all kinds not otherwise provided for, and seeds of all kinds, except medicinal seeds not specially enumerated or provided for in this act. (1388.)

761. Plants, trees, shrubs, roots, seed cane, and seeds imported by the Department of Agriculture or the United States Botanical Garden. (1710.) 762. Platina, unmanufactured. (1712.)

763. Platinum, unmanufactured,† (1712.) and vases, retorts, and other apparatus, vessels, and parts thereof, for chemical uses. (1713.)

764. Plumbago. (1714.)

765. Polishing-stones. (1715.)

766. Pulu. (1718.)

767. Pumice and pumice stone. (1719.)

768. Quills, prepared or unprepared. (1722.)

769. Railroad-ties, of wood. (1724.)

770. Rattans and reeds, unmanufactured. (1725.)

771. Regalia, and gems, statues, statuary, and specimens of sculpture, where specially imported in good faith for the use of any society incorporated or established for philosophical, literary, or religious purposes, or for the encouragement of the fine arts, or for the use or by order of any college, academy, school, seminary of learning, or public library in the United States. (1726.)

772. Root-flour. (1730).

773. Rottenstone. (1732.)

774. Sago, sago crude, and sago flour. (1735.)

775. Sauer-kraut. (1742.)

776. Sausage skins. (1743.)

777. Sea-weed, not otherwise provided for. (1745.)

778. Seed of the sugar-beet. (2191.)

779. Shark skins. (1749.)

780. Shells of every description, not manufactured.§ (1750.)

*Includes plaster casts; but photographs and lithographs are not exempt under this clause. (October 25, 1871, Baltimore. Syn. Series, 943.)

"This comprehends platina imported either in ingots or in the form of sheets used in the manufacture of retorts and other vessels, or in the form of wire used by dentists in the manufacture of pivots for artificial teeth; or generally to the substance platina in any shape or form not constituting an article suitable for use without further manufacture.' (Tr. Reg., p. 581.)

Does not embrace an altar lamp for a church (S. S., 1710.); nor a brass lecturn (S. S., 1826.). But see also S. S., 205, as to church medals and candelabra.

Dresses imported for "Sisters of Charity" who were nursing the soldiers in the hospitals of Philadelphia and elsewhere, were held to be dutiable. (September 24, 1864, N. Y.)

So of church organs (Dept. Let., November 7, 1864, Hon. T. Ó. Howe), and of cloth imported for a church or charitable association (Tr. Reg., p. 560), and gas fixtures for a church. (Tr. Reg., p. 571.) So of a memorial tablet of marble and brass to be placed in a church. (November 29, 1869, Phila.) Caen-stone font and six brass flower-vases for a church held dutiable. (March 12, 1870, Balt.) An altar and appendages, a gift to an academy, held dutiable. (Dept. Let., December 5, 1864, Ursuline Academy, Alton.) Also painted windows for churches. (Tr. Reg., p. 579.) And bells for churches. (Tr. Reg. p. 554.) And a clock imported for the tower of a cathedral. (February 28, 1866, Archbish. S.) And candlesticks, church ornaments, etc. (June 28, 1866, Rev. J. B.) So also of glass intended to be used for constructing a telescope for a seminary of learning; but held, that a finished telescope, imported for that purpose, would be free. (Tr. Reg., p. 571.)

A marble altar with statuary carved thereon, and imported for a convent, refused free entry as not embraced in the term "statuary in this clause, but dutfable as a manufacture of marble. (April 4, 1871, N. Y.)

Paintings on glass, for churches, free. (January 25, 1870, N. Y.)

The term "Regalia," as used in this clause, was, September 30, 1864, ruled by the department to be "confined to articles worn on the persons of priests and others officiating, or used by hand in the performance of their ceremonies." A silver communion service imported for a church was held to be exempt as regalia." (September 1, 1869, N. Y.)

This term does not include brown frieze cloth still in the piece, though designed for the manufacture of priests' gowns, but is limited as above. (August 25, 1868, Rev, Wm. S.)

Nor cords with tassels for trimming altars or pulpits. (Jan. 3, 1870, Port Huron.)

But contra as to altar cloths. (June 25, 1870, Balt.)

Shells imported as articles of merchandise for sale, and that have undergone any process of manufacture by polishing or cutting, are liable to duty at 35 per centum. (August 28, 1865. Ř. W.)