5. Samples of felt ("fieltro"), stained paper and textures up to 40 centimeters length.

6. Samples of lace and ribbons (“pasamaneria”) in small pieces without any commercial value or of use.

7. Gold, silver, and platina in jewels and in table services, broken pieces ("vajilla inutilizadaz"), ingots ("barras"), coins ("monedas "), pieces and dust of precious metals, and silver and gold in an unmanufactured form (“tejos").

8. Gold, silver, and platina worked up in Spain.

9. Pearls, broken pearls, and misshapen pearls ("aljofar"), and precious stones. 10. Silk in cocoons, relicts of cocoons, and silk seeds.

11. Gypsum (sulphate of lime).

DISPOSITION SECOND.

Articles free of duty, under the conditions stated.

1. Articles of dress, toilet, and comfort objects, bed and table clothing; books, tools, and portable instruments, theater clothing, jewels, and table plate (used) carried by travelers in their luggage in a quantity in proportion to their position, occupation, and circumstances.

When travelers do not take their luggage with them, the clearing of the same may be done by the conductors or persons authorized for that purpose, whenever it shall be justified, in the judgment of the administration, that the objects are destined to particular use.

2. Coral gathered by Spaniards and taken direct in a national ship, these facts having been previously justified.

3. Fine arts works executed by Spaniards abroad, and those which may be acquired by the government, academies, or other official corporations, intended for museums, galleries, or studios, in cases in which these circumstances shall be proved.

4. Archæology and numismatic objects (medals and coins), intended for public museums, academies, scientific and artistic corporations, their destination having been previously justified.

5. The director-general of customs will give the necessary orders for the free importation of rosaries, sanctuary and other similar objects, which may be introduced by the general administration of the pious work (" Obra pia") of Jerusalem.

6. Objects and collections of minerals, of botany, and zoology, and models in small pieces for public museums and educational institutions, academies, and scientic and artistic corporations, their destination having been previously justified.

NOTE. If the regulations in each case are not complied with, or if the examination is not entirely satisfactory, the exemption will be considered as annulled, and the customs will impose the corresponding duties.

DISPOSITION THIRD.

Articles free of duty after the formalities provided by the customs regulations shall have been complied with.

1. Casks, wooden, hooped, and other "envases" for exportation of national merchandise.

2. Casks, sacks, and large casks hooped with metal imported with merchandise which does not include said ("envases") in payment of duties, and when the same may have to be exported.

3. Carriages, trained animals, portable theaters, panoramas, wax figures, and other similar objects for public performances, which may be temporarily imported and which may depart from the kingdom.

4. Furniture used by persons residing in the provinces of ultramar, and in the Canary Islands, by Spaniards residing abroad, and by foreigners who may come to settle themselves in Spain.

5. Furniture, luggage, and effects of the diplomatic corps.

6. Foreign articles coming to Spanish exhibitions.

7. Submarine telegraph cables.

8. Cereals in sheaves or ears, hay, straw, and grasses which may be imported through the frontier of nations with which Spain may have treaties of commerce.

9. Samples which may not be free of duty according to the 1st disposition, and which may be imported by manufacturers, tradesmen, or commercial travelers of the nations with which Spain may have commercial treaties.

DISPOSITION FOURTH.

Upon the payment of duty on merchandise not mentioned in the tariff.

1. Spun goods ("hilados") composed of two or more textile materials will be appraised according to the item of the material paying highest duty.

2. Texture in which the threads run lengthwise, whether they form the base or whether they may have been added with the object of forming the patterns or to give it greater thickness, although the threads may be cut or not, shall be considered as warp. Threads which may form the width of the texture and which may form the pattern or which may increase its thickness shall be considered as weft.

3. Textures composed of cotton warp and weft of any other vegetable material, or rice versa, shall pay according to the items of group 3 of the fifth class to which they may belong, according to their class.

4. Textures which have the warp entirely composed of cotton threads, and the weft also entirely composed of woolen threads or of woolen threads mixed with cotton threads, whatever may be the proportion of the mixture in the weft, shall be considered as textures of wool mixed with cotton.

5. Textures composed of threads of three different materials shall pay as follows:

6. When in the mixed part (warp or weft) the threads of the material which may pay the highest duties shall not exceed 10 per cent. of the total weight of the texture, said threads shall not be taken into account for the payment of duties, but will pay as if it were a texture mixed with other materials.

7. Tulles will pay duty on the material of which the foundation ("fondo") is composed, and when there is a mixture in the foundation, duty shall be paid on the preponderating material.

8. Shawls with fringes ("pañuelos con flecos") will pay, including their weight, according to their class, "partida," the texture may belong.

This

9. Cloths embroidered by hand or machinery out of the loom and those mixed with fine metals or of imitation, whether embroidered or not, shall pay the duty corresponding to their class, and an additional charge of 30 per cent. on the same. additional charge shall be 50 per cent. for articles of nations which have no commercial treaty with Spain.

10. Clothing ready made, including linen articles, whether completely finished or merely basted, shall pay on their total weight the duty on the cloth of which the exterior part of the article is composed, and an additional charge of 30 per cent. on the same. Should the clothing be embroidered, said additional charge shall be computed upon the duty for embroidered cloth. Said additional duty shall be 50 per cent. for articles coming from nations which have no commercial treaty with Spain, exacting, when the clothing is embroidered, the duty corresponding to embroidered cloth. Knit textures are exempt from the above-mentioned additional duty, and will be appraised according to their respective tariffs without any increase.

11. Wreck remains ("despojes") of foreign vessels which may have been wrecked on the Spanish coast shall pay 8 per cent. on their value, realized at public auction, under the formalities prescribed in the regulations.

DISPOSITION FIFTH.

Packings ("Envases y empaques").

By "envase exterior” shall be understood that which is visible when the package ("bulto") is unopened; every inclosure contained therein is an "envase interior." Articles whose duty is fixed by weight-oils and greases (except wax), honeys, meats, fish, tripe in brine, machinery, drugs and chemical productions-shall pay on the gross weight when they are contained in a single packing ("envase ").

If any of these articles should come in one or more packings ("envase"), or in packets contained in the outside packet ("envase exterior"), only the weight of the merchandise of the inside packings or packets shall be included.

All other merchandise shall pay duty also on paper wrappings, ribbons, packets or inside packing ("envases interiores"), provided always that they are not "cajas or estuches" (fancy boxes, &c.), assessed separately.

Caps or capsules for firearms, hooks and eyes, pins, metal eyelet holes, metallic pens, games, and toys, instruments of science and art, and other similar objects, which pay also on the interior, fancy boxes ("cajas ó estuches interiores") containing them, and with which they are generally sold, at retail.

Chinese silk handkerchiefs which pay according to their net weight, without including the paper in which they come wrapped nor those placed in the foldings.

The envases" for alkaloids and their salts, those for brandy, liquors, beer, cider, and wines, shall be assessed separately, according to their respective materials. Bottles in which sparkling wine is imported from nations which have commercial treaties with Spain are excepted, and are exempt from duty; also the casks for other wines of the same nations are exempt from duty.

Rollers, deal and card-boards (including those metalized), on which fabrics are wrapped, oil-cloths, laces, ribbons, &c. ("passamaneria"), shall be deducted from the weight of those articles.

Casks, barrels, and large metal vessels shall pay the duty which corresponds to their class, except when they contain merchandise which pay on the gross weight.

Sacks, introduced as serving for "envases," shall pay 10 centimes of peseta each, except in cases where the merchandise contained therein shall pay according to gross weight.

DISPOSITION SIXTH.

Tares.

From the gross weight of the merchandise below mentioned the following per cent. shall be discounted on account of tares:

Gypsum, smoking-pipes in casks.

Glass and crystal, nitched or plain, silvered or unsilvered:

In boxes or casks

In baskets, and plain glass for glass windows in a single box

NOTE. The glass and crystal contained in wooden cases is not subject to the abovementioned tare.

Special tares.

Sugar in sacks ("bayones" *), for each sack, 750 grams.

Per cent.

Liebig extract of meat in boxes

Cotton and flax thread on wooden spools, for the spools only

* "Bayones," sacks made of palm leaves.

Per cent.

45

Silk threads and floss with silk on wooden spools, for the spools only
Laces, ribbons, &c., for the inside frames of wood, card-board, or similar mate-
rials, except the textiles, off the net weight of the articles
Perfumery, for all "envases" and inside packings

NOTE.-Soaps which pay on the "envases interior" are excepted.

DISPOSITION SEVENTH.

Reimportation of national articles.

10

25

Merchandise, fruits, and national effects which may be exported abroad and returned to the Peninsula and Balearic Islands shall be considered as foreign, and shall be subject to the payment of duties named in the tariff. The following articles which will be admitted free of duty are excepted:

1. Paintings that are works of fine art, when they shall have been exported with the customs invoice, and when on their return the number of that document is quoted or the duplicate of the same is produced in order to make the due comparisons.

2. Books, provided always that the number of copies, the title of the book, and name of the printer are stated in the invoice.

3. Copper coins, returned from abroad or from the provinces of Ultramar, if on examination made in the mint of Madrid it is found to be Spanish coined (“cuño”), legitimate and in circulation, the customs shall send samples of the copper coin to the General Direction for said examination, suspending its clearance until the proper result of the examination shall have been received.

The following national articles shall also be admitted free of duty, after the rules established in the customs regulations shall have been complied with:

1. Wines and "envases."

2. Carriages, saddle horses ("caballerias "), and other animals ("ganados") which may leave by land and which may be imported in the same manner.

3. Articles returned from foreign exhibitions.

4. Wrecks and remains of vessels wrecked abroad.

5. Staves and ores from the Irati Mountains and Roncal Valley in the province of Navarre, which may pass in transit through France.

6. Iron ores conveyed by the Bidasoa River to be reimported in transit through France.

7. Merchandise which may pass in transit through Portugal, in accordance with the regulation approved by royal decree of 7th February, 1877.

DISPOSITION EIGHTH.

Commerce with the provinces of Ultramar.

In conformity with the law 30th of June, 1882, commerce from the ports of the provinces of Cuba, Porto Rico, and Philippines, to those of the Peninsula and Balearic İslands shall be subject, in regard to shipping and reception of merchandise, to the same formalities as those established by the customs regulations for the commerce between the ports of the peninsular provinces.

The products of Cuba, Porto Rico, and Philippines shall be admitted free of duty into the Peninsula and Balearic Islands, tobacco excepted, which shall be subject to the legislation in force, and brandy, sugar, cocoa, chocolate, and coffee will pay the duties fixed by said law.

Those duties which have to be abolished on 1st July, 1892, and reduced by a tenth part yearly until their extinction, will be collected each economic year in the following form: Merchandise product of and proceeding from Cuba and Porto Rico.

When the preceding articles are the product of and proceed from the Philippines, they shall only pay the fifth part of the duties fixed for those of Cuba and Porto Rico. The attestation ("comprobacion") of the number of the sugars, both of "tren comun" and "centrifucados," shall be made in the customs by the mere comparison of the color of the samples taken at the time of clearance with the official standard No. 14 of the Holland scale.

Transitory or temporary duty.

Sugar of all kinds, the products of and proceeding from the Spanish provinces of Ultramar, will pay the transitory or temporary duty of 8 pesetas and 50 centimes per 100 kilograms fixed by article 14 of the law of budgets of 1878-'79.

There shall be also exacted the transitory or temporary duty provided for by article 18 of the law of budgets of 1876–77 on cocoa, coffee, and brandy of the same provinces, in the following form:

Cocoa, per 100 kilograms, 16 pesetas; coffee, per 100 kilograms, 27 pesetas; and brandy, for each hectoliter, 3 pesetas, 75 centimes.

Municipal tax.

As provided in article 25 of the law of budgets of 1878-'79, with reference to article 43, that of July 11, 1877, there shall be collected as a municipal tax a sum equal to the transitory or temporary tax for sugar, cocoa, and coffee of the provinces of Ultramar.

DISPOSITION NINTH.

FREE PORTS.

Canary Islands.

The only ports of these islands which may trade with those of the Peninsula are those of Santa Cruz de Tenerife, Orotava, Ciudad del Real de las Palmas Sta. Cruz de la Palma, Arrecife de Lanzarote, Puerto de Cabras, San Sebastian, and Valverde. The following products of these islands will be admitted free of duty:

Oil of tartago ("tartago").

Goods, fruits, and effects introduced into the Canary Islands, proceeding from the Peninsula, shall lose their nationality and be considered as foreign ones, if they are returned to the Peninsula as unsalable or for other causes.

Merchandise, the product of and proceeding from the Spanish provinces of Ultramar, which may touch at Canaries shall preserve its nationality on its introduction into the Peninsula, the said ports being considered as deposits, but it must be included in the certificates ("documentacion") determined by the customs regulations.

Ceuta, Melilla Alhucemas, Peñon de la Gomera, and Chafarinas Islands.

Goods, fruits, and effects, whatever may be their origin, proceeding from the above mentioned ports and introduced into the Peninsula and Balearic Islands, shall be considered as foreign, and will pay the duties of this tariff.