180

e 181

*182

183 *184 185

Fine, serrated, or in planks...
Cooper's ware, fitted or unfitted
GROUP 2.-- Furniture, & c. (30):

(30) NOTE.-The marble slabs of furniture shall be
appraised by the second column of the tariff, provided
they are presented separate from the objects to which
they belong.

Wood:

Ordinary, manufactured into any kind of objects,
turned or not turned, painted and varnished,
and the battens molded and varnished or pre-
pared for gilding, and wooden curved furni
ture, although they may be painted or var-

nished.

Fine, manufactured into furniture or other ob-
jects, turned, polished, carved, and var-
nished; those of ordinary wood inlaid with
fine woods; those tapestried, except with
silk or leather textiles and corners gilt.
In the same objects gilt, edged with mother of
pearl or other fine materials and metal mold.
ings, and those tapestried with silk or leather.
GROUP 3.-Various:
Coal, wood, and other vegetable combustibles....
Cork.

Wooden hoops, twigs, and railings..
Rushes, esparto, vegetable bair, soft rushes, twigs,
fine straw, palm and other analogous mate-
rials, unmanufactured.

Unit.

Without With treaty. treaty.

Pesetas.

Pesetas.

Cubic meter..

2.00

100 kilograms.

0.55

0.55

do

4.48

4. 48

.do

industry.

ce 216

217

218

219

(34) NOTE -Cases, pedestals, dials, and other accessories, shall pay duty as manufactured objects, according to the article to which the material belongs. Ma chinery for wall or table clock (in "desbaste") and pieces of brass for the same, shall pay according to item No. 49. The pieces (in "desbaste") are distinguishable by their being only roughly finished, by the want of escapements, by the minute hands not being adjusted, and by the last wheel being without cog. In cases where watch machinery shall come in pedestals, &c., and the importer should not wish to separate them for examination, one kilogram will be taken as the weight of the machinery, including the dial, and the remainder shall pay as indicated in the previous paragraphs. GROUP 2.-Apparatus and machines:

Weighing machines

Agricultural machines (35)

(35) NOTE.-The machines here referred to are those employed by the field laborer or agriculturist for preparing the land and gathering the fruits, and also those used to clean or improve the same without essentially varying its natural form. Landlords and tenants who are enjoying the benefits of the law of 3d of June, 1868, in the introduction of all classes of instruments ("aperos") or agricultural machines, the duty on which as assigned in the tariff is higher than that of Article No. 277, shall pay the duties of the same article (277), provided they shall justify by a certificate of the mayor of the locality that the articles are destined to be employed in establishments which enjoy the privilege of the said law.

220

(36) NOTE. The machines and separate pieces of cop
per and their alloys with parts of other materials shall
also pay duty as per this article, provided said metal
shall exceed them in weight.

Machines and separate pieces of material for in-
dustry (37).

(37) NOTE. In order that the bags ("mangas") and
filters of wool employed in manufacture may be assessed

...do

9.00

8.00

Number of article.

Tariff of the Peninsula and Balearic Islands-Continued.

by this article, a certificate stating the industry or fac-
tory to which they are destined will be required. For
the classification of pieces of machinery the following
rules shall be taken into account:

1st. A separate piece of machinery is understood to be
any object not expressly included by name in any article
of the tariff, which by its form and by the conditions
in which it is presented for clearance in the customs
(although it may not be entirely finished), is exclusively
destined to, and may only be applied to forming part of
a machine (in case it should arrive finished) should be
assessed according to one of the articles of machinery
of the tariff.

2d. The importer of a separate piece for machinery,
if he deem it expedient, may have the option, on pro-
ducing for clearance, to have it assessed according to
The article corresponding to the material of which said
piece is composed, instead of being assessed according
10 one of the articles of machinery.

3d. Pipes, bars, axles, screws, plates, sheets, boilers,
Lottoms, wire, and other articles expressly provided
for in the tariff, must always be assessed according to
the articles of the same in which they are limitedly
included, although they come destined for machinery.
4th. The implements, tools, and utensils employed in
arts and industries must not be considered as separate
pieces of machinery so far as the customs tariff is con-
cerned, and they must pay the duties of the articles corre-
sponding to the materials of which they are composed.
GROUP 3.-Carriages:

Coaches and berlins, 4 seats, &c,, new, used, or re-
paired.

Berlins of 2 seats, &c., omnibus of more than 15
seats, and diligences new, used, or repaired.
Carriages of 2 or 4 wheels, &c., regardless of the
number of seats, omnibusses up to 15 seats
and carriages not expressed in the previous
classes, new, used, or repaired.

....do

...do

€ 221

ce 222

ce 223

€226

Other vehicles for railways, and pieces of wood fin
ished for the same.

Carts and hand-carts

GROUP 4.-Navigation (38), (39):

(38) NOTE.-The duties on navigation are fixed by the
law of June 25, 1880. Anchors, grapnels, cables, chains,
barometers, chronometers, binnacles, temporary or sta-
tionary telescopes, cooperage (piperia), rigging tackle,
cordage (jarcia), sails, masts, yards, booms, &c., neces-
sary for the maneuvers and safety of the vessel, accord-
ing to her class, are comprised in the duties named in
articles No. 227 to 230; the spare stock of the last three
articles in proportion to the requirements of navigation
will also be admitted free whatever other duty. Car-
petings, glass, earthenware, lamps, and every kind of
effects (enseres "), furniture, and other articles of com-
modity or luxury exclusively destined to cabin service,
to private use, and to the defense of the vessel, and in
quantities in proportion to the destination of the same,
will also be comprised in the duties named in the article
of the above-mentioned tariff. When the objects re-
ferred to in this note do not meet the requirement in-
dicated, they shall pay the duties fixed in the respective
articles of the tariff.

(39) NOTE.-Duties on steam vessels shall be levied on
the total number of tons which may result from meas-
urement, and no separate duty shall be levied on ma-
chinery which shall be considered as an integral part
of the vessel. As a basis for the assessment of ships
introduced from abroad, the copy of the certificate of
measurement (arqueo) may be used provisionally, which,
in accordance with article 28 of the regulation of the 2d
December, 1874, and the royal order of 12th January,
1876, has to be delivered to the collector of customs,
with the visé of the respective captain of the port.

e 211

€ 215

ce 216

217

218

Silver and other metals.

Clocks with weights and alarm clocks..
Works for wall clocks or mantle-piece clocks not fin-
ished, with or without case and chronome-
ters (34).

(34) NOTE -Cases, pedestals, dials, and other acces-
sories, shall pay duty as manufactured objects, accord-
ing to the article to which the material belongs. Ma-
chinery for wall or table clock (in "desbaste") and
pieces of brass for the same, shall pay according to item
No. 49. The pieces (in "desbaste") are distinguishable
by their being only roughly finished, by the want of es.
capements, by the minute hands not being adjusted,
and by the last wheel being without cog. In cases
where watch machinery shall come in pedestals, &c.,
and the importer should not wish to separate them for
examination, one kilogram will be taken as the weight of
the machinery, including the dial, and the remainder
shall pay as indicated in the previous paragraphs.
GROUP 2.-Apparatus and machines:

Weighing machines

Agricultural machines (35)

(35) NOTE.-The machines here referred to are those employed by the field laborer or agriculturist for preparing the land and gathering the fruits, and also those used to clean or improve the same without essentially varying its natural form. Landlords and tenants who are enjoying the benefits of the law of 3d of June, 1868, in the introduction of all classes of instruments ("aperos") or agricultural machines, the duty on which as assigned in the tariff is higher than that of Article No. 277, shall pay the duties of the same article (277), provided they shall justify by a certificate of the mayor of the locality that the articles are destined to be employed in establishments which enjoy the privilege of the said law.

Each

250.00

174. 14

..do

20.00

20.00

..do

7.50

7.50

..do

2.00

1.80

Number of article.

Tariff of the Peninsula and Balearic Islands-Continued.

by this article, a certificate stating the industry or fac-
tory to which they are destined will be required. For
the classification of pieces of machinery the following
rules shall be taken into account:

1st. A separate piece of machinery is understood to be
any object not expressly included by name in any article
of the tariff, which by its form and by the conditions
in which it is presented for clearance in the customs
(although it may not be entirely finished), is exclusively
destined to, and may only be applied to forming part of
a machine (in case it should arrive finished) should be
assessed according to one of the articles of machinery
of the tariff.

2d. The importer of a separate piece for machinery,
if he deem it expedient, may have the option, on pro-
ducing for clearance, to have it assessed according to
the article corresponding to the material of which said
piece is composed, instead of being assessed according
to one of the articles of machinery.

3d. Pipes, bars, axles, screws, plates, sheets, boilers,
Lottoms, wire, and other articles expressly provided
for in the tariff, must always be assessed according to
the articles of the same in which they are limitedly
included, although they come destined for machinery.
4th. The implements, tools, and utensils employed in
arts and industries must not be considered as separate
pieces of machinery so far as the customs tariff is con.
cerned, and they must pay the duties of the articles corre-
sponding to the materials of which they are composed.
GROUP 3.-Carriages:

Coaches and berlins, 4 seats, &c,, new, used, or re-
paired.

e 221

ce 222

ce 223

Berlins of 2 seats, &c., omnibus of more than 15
seats, and diligences new, used, or repaired.
Carriages of 2 or 4 wheels, &c., regardless of the
number of seats, omnibusses up to 15 seats
and carriages not expressed in the previous
classes, new, used, or repaired.

€224

Railway and tramway carriages, and the pieces of 100 kilograms.
wood finished for the same.

(38) NOTE.-The duties on navigation are fixed by the
law of June 25, 1880. Anchors, grapnels, cables, chains,
barometers, chronometers, binnacles, temporary or sta
tionary telescopes, cooperage (piperia), rigging tackle,
cordage (jarcia), sails, masts, yards, booms, &c., neces
sary for the maneuvers and safety of the vessel, accord-
ing to her class, are comprised in the duties named in
articles No. 227 to 230; the spare stock of the last three
articles in proportion to the requirements of navigation
will also be admitted free whatever other duty. Car-
petings, glass, earthenware, lamps, and every kind of
effects (enseres "), furniture, and other articles of com-
modity or luxury exclusively destined to cabin service,
to private use, and to the defense of the vessel, and in
quantities in proportion to the destination of the same,
will also be comprised in the duties named in the article
of the above-mentioned tariff. When the objects re-
ferred to in this note do not meet the requirement in-
dicated, they shall pay the duties fixed in the respective
articles of the tariff.

(39) NOTE.-Duties on steam vessels shall be levied on
the total number of tons which may result from meas.
urement, and no separate duty shall be levied on ma-
chinery which shall be considered as an integral part
of the vessel. As a basis for the assessment of ships
introduced from abroad, the copy of the certificate of
measurement (arqueo) may be used provisionally, which,
in accordance with article 28 of the regulation of the 2d
December, 1874, and the royal order of 12th January,
1876, has to be delivered to the collector of customs,
with the visé of the respective captain of the port.