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307. Filberts and walnuts of all kinds, not shelled, three cents per pound; shelled, six cents per pound.

Old law: Shelled, three cents per pound.

308. Peanuts or ground beans, unshelled, one cent per pound; shelled, one and one-half cents per pound.

Old law: Shelled, one cent per pound.

309. Nuts of all kinds, shelled or unshelled, not specially provided for in this act, one and one-half cents per pound.

Old law: Two cents per pound.

MEAT PRODUCTS

310. Bacon and hams, five cents per pound.

Old law: Two cents per pound.

311. Beef, mutton, and pork, two cents per pound.

Old law: One cent per pound; mutton (unenumerated), ten per centum.

312. Meats of all kinds, prepared or preserved, not specially provided for in this act, twenty-five per centum ad valorem.

Old law: Prepared meats of all kinds, not specially provided for, twenty-five per centum.

313. Extract of meat, all not specially provided for in this act, thirty-five cents per pound; fluid extract of meat, fifteen cents per pound; and no separate or additional duty shall be collected on such coverings unless as such they are suitable and apparently designed for use other than in the importation of meat extracts.

Old law, text: Extract of meat, twenty per centum. 314. Lard, two cents per pound.

315. Poultry, live, three cents per pound; dressed, five cents per pound.

Old law: Poultry, dressed (unenumerated), ten per centum. 316. Tallow, one cent per pound; wool grease, including that known commercially as degras or brown wool grease, onehalf of one cent per pound.

Old law: Degras (unenumerated), ten per centum. New matter in italics.

MISCELLANEOUS PRODUCTS—

317. Chicory-root, burnt or roasted, ground or granulated, or in rolls, or otherwise prepared, and not specially provided for in this act, two cents per pound.

Old law: Chickory-root, ground or unground, burnt or prepared, two cents per pound. Change of text. 318. Chocolate, (other than chocolate confectionery and chocolate commercially known as sweetened chocolate,) two cents per pound.

NOTE.-Words in italics new matter.

319. Cocoa, prepared or manufactured, not specially provided for in this act, two cents per pound.

320. Cocoa-butter or cocoa-butterine, three and one-half cents per pound.

Old law: Not enumerated, twenty-five per centum.

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321. Dandelion-root and acorns prepared, and other articles used as coffee, or as substitutes for coffee, not specially provided for in this act, one and one-half cents per pound.

SALT.

Old law: Acorns, and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or as substitutes therefor, not specially enumerated or provided for in this act, two cents per pound.

322. Salt in bags, sacks, barrels, or other packages twelve cents per one hundred pounds; in bulk, eight cents per one hundred pounds: Provided, That imported salt in bond may be used in curing fish taken by vessels licensed to engage in the fisheries, and in curing fish on the shores of the navigable waters of the United States, under such regulations as the Secretary of the Treasury shall prescribe; and upon proof that the salt has been used for either of the purposes stated in this proviso, the duties on the same shall be remitted: Provided further, That exporters of meats, whether packed or smoked, which have been cured in the United States with imported salt, shall, upon satisfactory proof, under such regulations as the Secretary of the Treasury shall prescribe, that such meats have been cured with imported salt, have refunded to them from the Treasury the duties paid on the salt so used in curing such exported meats, in amounts not less than one hundred dollars.

323. Starch, including all preparations, from whatever substance produced, fit for use as starch, two cents per pound

Old law: Potato or corn starch, two cents per pound; rice_starch, two and a half cents per pound; other starch, two and a half cents per pound. Root flour free.

324. Dextrine, burnt starch, gum substitute, or British gum, one and one-half cents per pound.

Old law: One cent per pound.

325. Mustard, ground or preserved, in bottles or otherwise, ten cents per pound.

326. Spices, ground or powdered, not specially provided for in this act, four cents per pound; cayenne pepper, two and one-half cents per pound, unground; sage, three cents per pound. Old law: Spices five cents per pound

Old law: Sage not enumerated but free by Treasury ruling when unground.

327. Vinegar, seven and one-half cents per gallon. The standard for Vinegar shall be taken to be that strength which requires thirty-five grains of bicarbonate of potash to neutralize one ounce troy of vinegar.

Omitted from new law, "and all import duties that may by law be imposed on vinegar imported from foreign countries shall be collected according to this standard."

328. There shall be allowed on the imported tin-plate used in the manufacture of cans, boxes, packages, and all articles of tin ware exported, either empty or filled with domestic products, a drawback equal to the duty paid on such tin-plate, less one per centum of such duty, which shall be retained for the use of the United States.

New matter.

SCHEDULE H.-SPIRITS, WINES, AND OTHER BEVERAGES.

SPIRITS.

329. Brandy and other spirits manufactured or distilled from grain or other materials, and not specially provided for in this act, two dollars and fifty cents per proof gallon.

Old law: Two dollars per gallon.

330. 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; but any brandy or other spirituous liquors, imported in casks of less capacity than fourteen gallons, shall be forfeited to the United States: Provided, 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 case where it is impracticable to ascertain such proof by the means prescribed by existing law or regulations.

NOTE.-New matter in italics.

331. On all compounds or preparations 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.

332. Cordials, liquors, arrack, absinthe, kirschwasser, ratafia, and other spirituous beverages or bitters of all kinds containing spirits, and not specially provided for in this act, two dollars and fifty cents per proof gallon.

Old law: Two dollars per gallon. New matter in italics.

333. 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, and 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 and fifty cents per gallon.

Old law: One dollar per gallon.

Old law: Distilled spirits, containing fifty per centum of anhydrous alcohol, one dollar per gallon.

Alcohol, containing ninety-four per cent. anhydrous alcohol, two dollars per gallon.

334. Bay-rum or bay-water, whether distilled or compounded, of first proof, and in proportion for any greater strength than first proof, one dollar and fifty cents per gallon.

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335. Champagne and all other sparkling wines, in bottles containing each not more than one quart and more than one pint, eight dollars per dozen; containing not more than one pint each and more than one-half pint, four dollars per dozen; containing one-half pint each or less, two dollars per dozen; in bottles or other vessels containing more than one quart

each, in addition to eight dollars per dozen bottles, on the quantity in excess of one quart, at the rate of two dollars and fifty cents per gallon.

Old law: Seven dollars, three dollars and fifty cents, and one dollar and seventy-five cents in bottles, and two dollars and twentyfive cents per gallon; new matter in italics.

336. Still wines, including ginger wine or ginger cordial and vermuth, in casks, fifty cents per gallon; in bottles or jugs, per case of one dozen bottles or jugs, containing each not more than one quart and more than one pint, or twentyfour bottles or jugs containing each not more than one pint, one dollar and sixty cents per case; and any excess beyond these quantities found in such bottles or jugs shall be subject to a duty of five cents per pint or fractional part thereof, but no separate or additional duty shall be assessed on the bottles or jugs: Provided, That any wines, ginger-cordial, or vermuth imported containing more than twenty-four per centum of alcohol shall be forfeited to the United States: And provided further, That there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits. 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; and all such bottles or jugs shall pay an additional duty of three cents for each bottle or jug unless specially provided for in this act.

Old law. New matter in italics.

337. Ale, porter, and beer, in bottles or jugs, forty cents per gallon, but no separate or additional duty shall be assessed on the bottles or jugs; otherwise than in bottles or jugs, twenty cents per gallon.

Old law: Thirty-five cents per gallon; twenty cents per gallon. NOTE. The words of limitation, "glass, stone, or earthenware," omitted from new law.

338. Malt extract, fluid, in casks, twenty cents per gallon; in bottles or jugs, forty cents per gallon; solid or condensed, forty per centum ad valorem.

Old law: Same as ale, beer, and porter, unless proprietary, which was fifty per centum.

339. Cherry juice and prune juice, or prune wine, and other fruit juice, not specially provided for in this act, containing not more than eighteen per centum of alcohol, sixty cents per gallon; if containing more than eighteen per centum of alcohol, two dollars and fifty cents per proof gallon.

Old law: Cherry juice, twenty per centum; prune juice, unenumerated, twenty per centum.

340. Ginger-ale, ginger-beer, lemonade, soda-water, and other similar waters in plain green, or colored, molded or pressed glass bottles, containing each not more than three-fourths of a pint thirteen cents per dozen; containing more than three-fourths of a pint each and not more than one and onehalf pints, twenty-six cents per dozen; but no separate or additional duty shall be assessed on the bottles; if imported otherwise than in plain green or colored molded or pressed

glass bottles, or in such bottles containing more than one and one-half pints each, fifty cents per gallon and in addition thereto, duty shall be collected on the bottles, or other coverings, at the rates which would be chargeable thereon if imported empty.

Old law: Ginger ale or ginger beer, twenty per centum ad valorem, but no separate or additional duty shall be collected on bottles or jugs containing the same.

341. All mineral waters, and all imitations of natural mineral waters, and all artificial mineral waters not specially provided for in this act, in plain or colored glass bottles, containing not more than one pint, sixteen cents per dozen bottles. If containing more than one pint and not more than one quart, twenty-five cents per dozen bottles. But no separate duty shall be assessed upon the bottles. If imported otherwise than in plain green or colored glass bottles, or if imported in such bottles containing more than one quart, twenty cents per gallon, and in addition thereto duty shalĺ be collected upon the bottles or other covering at the same rates that would be charged if imported empty or separately.

Old law: All imitations of natural mineral waters and all artificial mineral waters, thirty per centum ad valorem.

SCHEDULE I.-COTTON MANUFACTURERS.

342. Cotton thread, yarn, warps, or warp-yarn, whether single or advanced beyond the condition of single, by grouping or twisting two or more single yarns together, whether on beams or in bundles, skeins, or cops, or in any other form, except spool-thread of cotton, hereinafter provided for, valued at not exceeding twenty-five cents per pound, ten cents per pound; valued at over twenty-five cents per pound and not exceeding forty cents per pound, eighteen cents per pound; valued at over forty cents per pound and not exceeding fifty cents per pound, twenty-three cents per pound; valued at over fifty cents per pound and not exceeding sixty cents per pound, twentyeight cents per pound; valued at over sixty cents per pound and not exceeding seventy cents per pound, thirty-three cents per pound; valued at over seventy cents per pound and not exceeding eighty cents per pound, thirty-eight cents per pound; valued at over eighty cents per pound and not exceeding one dollar per pound, forty-eight cents per pound; valued at over one dollar per pound, fifty per centum ad valorem.

Old law: Valued at twenty-five to forty cents, eighteen cents per
pound; valued at forty to fifty cents, twenty cents per pound;
valued at fifty to sixty cents, twenty-five cents per pound.
NOTE.-New matter in italics,

343. Spool-thread of cotton, containing on each spool not exceeding one hundred yards of thread, seven cents per dozen; exceeding one hundred yards on each spool, for every additional one hundred yards of thread or fractional part thereof in excess of one hundred yards, seven cents per dozen spools.

344. Cotton cloth not bleached, dyed, colored, stained, painted, or printed, and not exceeding fifty threads to the square inch, counting the warp and filling, two cents per square yard; if bleached, two

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