CLASS II.-Duty-free goods.

All animals used for food or draught; anchors and chain cables; coal; clothing not being articles named in this tariff; gold and silver, coined and uncoined; grain, including rice, paddy, wheat, barley, oats, rye, pease, beans, millet, Indian corn; flour and meal prepared from above; oil-cake; packing-matting; printed books; salt; salted meats in casks; saltpeter; solder; tar and pitch; tea-firing pans and baskets; tea lead; traveling baggage.

CLASS IV. Goods subject to an ad valorem duty of five per cent. on original value.

Arms and munitions of war; articles de Paris; boots and shoes; clocks, watches, and musical boxes; coral; cutlery; drugs and medicines, such as ginseng, &c.; dyes; European porcelain and earthenware; furniture of all kinds, new and second-hand; glass and crystal ware; gold and silver lace and thread; gums and spices not named in tariff; lamps, looking-glasses; jewelry; machinery and manufactures in iron or steel; manufactures of all kinds in silk and cotton or silk and wool, as velvets, damasks, brocades, &c.; paintings and engravings; perfumery, scented soap; plated ware; skins and furs; telescopes and scientific instruments; timber; wines, malt and spirituous liquors; table stores of all kinds, and all other unenumerated goods. EXPORT DUTIES.

Gold, silver, and copper, coined; gold and silver, uncoined, of Japanese production, to be sold only by the Japanese Government at public auction; rice, paddy, wheat, and barley; flour made from the above.

CLASS III.-Goods subject to an ad valorem duty of five per cent., to be calculated on their market value.

Bamboo ware; copper; copper utensils of all kinds; charcoal; saltpeter; ginseng and unenumerated drugs; horns, deer, young or soft; mats and matting; silk dresses, manufactures or embroideries; timber, except that of Hakodate; and all other unenumerated goods.

RULES.

RULE I.

Unenumerated imports, if mentioned in the export list, shall not pay duty under that list, but shall be passed ad valorem; and the same rule shall apply to any unenumerated export that may be named in the import list.

RULE II.

Foreigners resident in Japan and the crews or passengers of foreign ships shall be allowed to purchase such supplies of the grain or flour named in the list of exports as they may require for their own consumption, but the usual shipping permit must be obtained from the custom-house before any of the aforesaid grain or flour can be shipped to a foreign vessel.

RULE III.

The catty mentioned in this tariff is equal to the 1 pounds English avoirdupois weight. The yard is the English measure of 3 feet, the English foot being one-eighth of an inch larger than the Japanese kaneshaku. The boo is a silver coin, weighing not less than 134 grains troy weight, and containing not less than nine parts of pure silver and not more than one of alloy. The cent is one-hundredth part of the boo.

HAWAIIAN TARIFF.

REPORT BY CONSUL M'KINLEY, OF HONOLULU.

I have the honor to acknowledge the receipt of Department circular of December 1, 1881, and in compliance with the request contained therein I inclose a copy of the "Hawaiian Tariff and Digest," corrected to date by the collector general of customs; also a copy of the tariff act of 1878. D. A. McKINLEY,

UNITED STATES CONSULATE,

Honolulu, February 17, 1882.

Consul.

TARIFF, OR RATES OF DUTIES ON ALL GOODS, WARES, AND MERCHANDISE IMPORTED INTO THE HAWAIIAN KINGDOM.

FREE IMPORTS.

Animals, birds, bees, intended for improving the breeds. (Sec. 517, art. 6, civil code.) Bags and containers (old) returned, when accompanied by certificate of Hawaiian consul. (Regulations of April 17, 1867.)

Books printed in Hawaiian. (Act of July 6, 1866.)

Catechu. (See Tanning.)

Coals. (Act of Dec. 30, 1864.)

Copper sheathing and all description of sheathing metal. (Act of June 22, 1868.) Diplomatic representatives. All goods imported for their private use and consumption. (Sec. 517, art. 6, civil code.)

Foreign natives. All supplies when imported and used as such. (Sec. 517, art. 6, civil code.)

Foreign whalers. Merchandise imported by them in accordance with the provisions of secs. 569 to 573 of the civil code. Gold and silver coins. (Sec. 517, art. 6, civil code.)

(Sec. 517, art. 6, civil

His Majesty. All goods or other articles imported for his use.
code.)
Hawaiian Government. All goods or articles imported for the use of the several
departments of the Government. (Sec. 517, art. 6, civil code.)
Hawaiian whalers. Oil, bone, fish, or other products of the sea, being the catch of
duly registered Hawaiian vessels. (Sec. 517, art. 6, civil code.)

Household effects, old and in use, of persons arriving from abroad; also the effects,
not merchandise, of Hawaiian subjects dying abroad. (Sec. 517, art. 6, civil code.)
Iron. All pig iron, and plate iron of of an inch in thickness and upwards.
June 17, 1862.)

Models of inventions, if not fitted for use.
Oak bark. (See Tanning.)

(Sec. 517, art. 6, civil code.)

(Act of

Oil bone, &c. (See Hawaiian Whalers.)
Plants and seeds, when not intended for sale. (Sec. 517, art. 6, civil code.)
Philosophical, chemical. and other apparatus for the use of schools and colleges.
(Sec. 517, art. 6, civil code.)

Returned cargo, being merchandise exported to a foreign country and brought back in the same condition as when exported, accompanied by certificate of Hawaiian consul. (Sec. 517, art. 6, civil code, and regulation of April 17, 1867.)

Specie. (See Gold and silver coins.)

Specimens of botany, mineralogy, geology, and other natural sciences, for the use of schools and colleges. (Sec. 517, art. 6, civil code.)

Tanning. Certain material used in. Oak bark, catechu, and other substances containing "tannin." (Act of June 22, 1868.)

Tools of trade, professional books, and implements in actual use of persons from abroad. (Sec. 517, art. 6, civil code.)

Yellow metal. (See Copper.)

DUTIABLE IMPORTS.

Alcohol, and other spirits of the strength of alcohol, $10 per gallon. Alcohol, provided that security be given that the same is intended for medicinal, mechanical, or scientific purposes, upon application in due form, 50 per cent. ad valorem.

Ale, porter, beer, cider, and other fermented beverages, below eighteen per cent. of alcoholic strength, 40 cents per dozen quarts; 20 cents per dozen pints; 15 cents per gallon, in bulk.

Bitters. (See Brandy and Wine.)

* Brandy, gin, rum, whisky, liqueurs, cordials, bitters, brandied fruits, perfumery, and other articles of merchandise, sweetened or mixed, containing alcohol or spirits, of the strength of thirty per cent. or upwards and not exceeding fifty-five per cent. of alcohol, $3 per gallon.

Brandied fruits. (See Brandy.)

Cigars. (See Tobacco.)

Coffee, the product of any country with which this Government has no existing treaty, 3 cents per pound.

Coffee, all other, 10 per cent. ad valorem.

Cordials. (See Brandy and Wine.)

Gin. (See Brandy.)

Liqueurs. (See Brandy.)

Molasses and sirups of sugar, the product of any country with which this Government has no existing treaty, 10 cents per gallon.

Molasses, all other, 10 per cent. ad valorem.

+Opium and all manufactures thereof, 15 per cent. ad valorem.

Peppermint. (See Brandy.)

Perfumery. (See Brandy.)

Porter. (See Ale.)

Rice, cleaned, 24 cents per pound; in the husk, 14 cents per pound.
Rum. (See Brandy.)

Sugar, 2 cents per pound.

Tobacco and all manufactures thereof, 15 per cent. ad valorem.

Whisky. (See Brandy.)

Wines. Madeira, sherry, port, and all other wines, cordials and bitters and all other articles of merchandise contained or preserved in alcohol or spirits, above eighteen per cent. and below thirty per cent. of alcoholic strength, $2 per gallon. Wines. Champagne, claret, ginger wine, California wines, Rhine wines, quinine wine, and all other wines, bitters, and cordials of a higher quality than wines of "Cargaison," when below eighteen per cent. of alcoholic strength, 40 cents per dozen quarts; 20 cents per dozen pints; 15 cents per gallon in bulk.

Upon all goods, wares, and merchandise of whatever description imported into this kingdom, there shall be levied, collected, and paid, a duty of ten per cent. ad valorem, including all charges as per original invoice, excepting the following: Cigarettes and paper cigars, 25 per cent. ad valorem.

Pipe and pipe fixtures, 25 per cent. ad valorem.

Candies, 25 per cent. ad valorem.

Peanut oil, 25 per cent. ad valorem.

Fire-works and fire-crackers, 25 per cent. ad valorem.

Kid, leather gloves, and gauntlets, per dozen pair, $3.

Camphor trunks, each 50 cents.

China matting, per roll, $1.

All invoices of merchandise presented at any of the custom-houses of this kingdom, for entry, must be accompanied by the certificate of the Hawaiian consul at the port of shipment, otherwise 25 per cent, will be added to the original value and the usual duties levied on the increased value thereof.

NOTE.-There are no transit or export duties or charges other than the cost of entry forms, as required by law.

ARRIVAL AND ENTRY OF VESSELS.

MERCHANTMEN.

The commanding officer of any merchant vessel, immediately after her arrival at either of the legalized ports of entry, shall make known to the collector of customs the business upon which said vessel has come to this port, and deliver him, under

The instruments used for ascertaining the alcoholic strength of spirits, wines, perfumery, &c., are the "Alcoomètre Centésimal" of M. Gay-Lussac, and the Thermomètre Alcoométrique" of Lere

bours & Secretan.

Contraband. Opium can only be imported by such persons as may be duly licensed by the minister of the interior, to import and sell.

oath, a full, true, and perfect manifest of the cargo with which said vessel is laden before allowing any parcels to be landed, except the mail bags, delivered to the order of the postmaster; which manifest shall contain an account of the packages with their marks, numbers, contents, and quantities; also the names of the importers, or consignees, and shippers.

And furnish him with a list of all her passengers before allowing any baggage to be landed.

And deliver him, under oath, a list of all stores on board his vessel, under penalty of forfeiting all stores not mentioned in such list and a fine of one hundred dollars. When any such officer shall fail to perform any or all of the acts above mentioned, within forty-eight hours after his arrival, he shall be subjected to a fine not exceeding one thousand dollars.

All letters under the care of the captain, or within his power, except such as are directed to the owner or consignee of the vessel, must be delivered to the postmaster of the port before entry can be made or report received.

All goods imported in any vessel and which are not included in her inward manifest shall be liable to seizure and confiscation, and the vessel and master shall be liable to a fine not exceeding one thousand dollars.

When all the goods included in the inward manifest are not produced or accounted for to the collector, the vessel and master shall be liable for the appraised value of such deficiency and the duties thereon, together with a fine not exceeding one thousand dollars.

No goods or articles of any description shall be landed at any of the ports of this kingdom on any Sunday or national holiday, nor on other days, except between sunrise and sunset, nor until the same shall have been duly entered at the custom-house and landing permit issued, under penalty of seizure and confiscation.

WHALEMEN.

Masters of whaling vessels shall enter their vessels at the custom-house within forty-eight hours after their arrival at either of the ports of entry, and previous to discharging or shipping any seamen, or taking off any supplies or stores, under penalty of not less than ten nor more than one hundred dollars.

They shall also, within the time above stated, furnish under oath a list of all wines and spirits on board as stores, and a manifest of all cargo and freight except the produce of their fishery and the outfit, provisions and furniture of their vessel, under penalty of forfeiting all such stores, cargo, and freight as are not on the list of stores or manifest, and a fine of one hundred dollars.

Every master of a whaling vessel, who shall have duly entered his vessel at the custom-house, shall be entitled to a permit from the collector to trade or barter goods for refreshment and supplies to the amount of twelve hundred dollars, original invoice value, two hundred dollars of which shall be free of duties.

This privilege to trade or barter may be used at one or more ports of the kingdom, but shall not be construed so as to permit any such vessel to trade or barter goods to a greater amount in all than twelve hundred dollars during one visit to the kingdom. Whalers' permits do not include the trade, sale, landing, or disposal of spirituous liquors, and all such traffic on the part of whaling vessels shall subject them to all the charges of merchant vessels and to all other legal liabilities.

The same duties shall be exacted of whaling vessels as are exacted of merchant vessels for any goods landed or disposed of by them, exceeding the value of two hundred dollars; and, in case such excess amounts to more than one thousand dollars, they shall be deemed in law to have become merchantmen, and be subjected to all the charges of merchant vessels.

All articles to be landed on whalers' permit must be entered upon it with ink, and the value carried out, before leaving the vessel.

Every master of a whaling vessel who shall fail to produce his permit, when called for by any officer of customs, shall be liable to a fine of not less than ten nor more than fifty dollars, to be imposed by the collector.

CUSTOM-HOUSE GUARDS.

The collector shall provide an officer to be present on board any vessel during her discharge, or at any other time when he may deem it necessary to superintend the landing of her cargo, and see that no other or greater amount of goods are landed than is set forth upon the permit to discharge.

It shall be the duty of the commanding officer of any vessel when boarded by an officer of the customs to furnish him promptly with any and all information which he may require in regard to the vessel, her cargo, stores, passengers, &c., and exhibit for his inspection her manifest, register, or other papers relating to the same.