WATCHES. 210. Chronometers, box or ship's, and parts thereof, ten per centum ad valorem. 211. Watches, parts of watches, watch-cases, watch movements, and watch-glasses, whether separately packed or otherwise, twenty-five per centum ad valorem. ZINC OR SPELTER. 212. Zinc in blocks or pigs, one and three-fourths cents per pound. 213. Zinc in sheets, two and one-half cents per pound. 214. Zinc, old and worn out, fit only to be remanufactured, one and one-fourth cents per pound. 215. Manufactures, articles, or wares, not specially enumerated or provided for in this act, composed wholly or in part of iron, steel, lead, copper, nickel, pewter, zinc, gold, silver, platinum, aluminum, or any other metal, and whether partly or wholly manufactured, forty-five per centum ad valorem. SCHEDULE D.-WOOD AND MANUFACTURES OF. 216. Timber, hewn and sawed, and timber used for spars and in building wharves, ten per centum ad valorem. 217. Timber, squared or sided, not specially provided for in this act, one-half of one cent per cubic foot. 218. Sawed boards, plank, deals, and other lumber of hemlock, white wood, sycamore, white pine and basswood, one dollar per thousand feet board measure; sawed lumber, not specially provided for in this act, two dollars per thousand feet board measure; but when lumber of any sort is planed or finished, in addition to the rates herein provided, there shall be levied and paid for each side so planed or finished fifty cents per thousand feet board measure; and if planed on one side and tongued and grooved, one dollar per thousand feet board measure; and if planed on two sides, and tongued and grooved, one dollar and fifty cents per thousand feet board measure; and in estimating board measure under this schedule no deduction shall be made on board measure on account of planing, tongueing and grooving: Provided, That in case any foreign country shall impose an export duty upon pine, spruce, elm, or other logs, or upon stave bolts, shingle wood, or heading blocks exported to the United States from such country, then the duty upon the sawed lumber herein provided for, when imported from such country, shall remain the same as fixed by the law in force prior to the passage of this act. 219. Cedar: That on and after March first, eighteen hundred and ninety-one, paving posts, railroad ties, and telephone and telegraph poles of cedar, shall be dutiable at twenty per centum ad valorem. 220. Sawed boards, plank, deals, and all forms of sawed cedar, lignum-vitiae, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all other cabinet-woods not further manufactured than sawed, fifteen per centum ad valorem; veneers of wood, and wood, unmanufactured, not specially provided for in this act, twenty per centum ad valorem. 221. Pine clapboards, one dollar per one thousand. 222. Spruce clapboards, one dollar and fifty cents per one thousand. 223. Hubs for wheels, posts, last-blocks, wagon-blocks, oar-blocks, gun-blocks, heading-blocks, and all like blocks or sticks, rough-hewn or sawed only, twenty per centum ad valorem. 224. Laths, fifteen cents per one thousand pieces. 225. Pickets and palings, ten per centum ad valorem. 226. White pine shingles, twenty cents per one thousand; all other, thirty cents per one thousand. 227. Staves of wood of all kinds, ten per centum ad valorem. 228. Casks and barrels (empty), sugar-box shooks, and packingboxes and packing-box shooks, of wood, not specially provided for in this act, thirty per centum ad valorem. 229. Chair cane, or reeds wrought or manufactured from rattans or reeds, and whether round, square, or in any other shape, ten per centum ad valorem. 230. House or cabinet furniture, of wood, wholly or partly finished, manufactures of wood, or of which wood is the component material of chief value, not specially provided for in this act, thirtyfive per centum ad valorem. SCHEDULE E.-SUGAR. 231. That on and after July first, eighteen hundred and ninety-one, and until July first, nineteen hundred and five, there shall be paid, from any moneys in the Treasury not otherwise appropriated, under the provisions of section three thousand six hundred and eighty-nine of the Revised Statutes, to the producer of sugar testing not less than ninety degrees by the polariscope, from beets, sorghum, or sugar-cane grown within the United States, or from maple sap produced within the United States, a bounty of two cents per pound; and upon such sugar testing less than ninety degrees by the polariscope, and not less than eighty degrees, a bounty of one and three-fourths cents per pound, under such rules and regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe. 232. The producer of said sugar to be entitled to said bounty shall have first filed prior to July first of each year with the Commissioner of Internal Revenue a notice of the place of production, with a general description of the machinery and methods to be employed by him, with an estimate of the amount of sugar proposed to be produced in the current or next ensuing year, including the number of maple trees to be tapped, and an application for a license to so produce, to be accompanied by a bond in a penalty, and with sureties to be approved by the Commissioner of Internal Revenue, conditioned that he will faithfully observe all rules and regulations that shall be prescribed for such manufacture and production of sugar. 233. The Commissioner of Internal Revenue, upon receiving the application and bond herein before provided for, shall issue to the applicant a license to produce sugar from sorghum, beets, or sugarcane grown within the United States, or from maple sap produced within the United States at the place and with the machinery and by the methods described in the application; but said license shall not extend beyond one year from the date thereof. 234. No bounty shall be paid to any person engaged in refining sugars which have been imported into the United States, or produced in the United States upon which the bounty herein provided for has already been paid or applied for, nor to any person unless he shall have first been licensed as herein provided, and only upon sugar produced by such person from sorghum, beets, or sugar-cane grown within the United States, or from maple sap produced within the United States. The Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall from time to time make all needful rules and regulations for the manufacture of sugar from sorghum, beets, or sugar cane grown within the United States, or from maple sap produced within the United States, and shall, under the direction of the Secretary of the Treasury, exercise supervision and inspection of the manufacture thereof. 235. And for the payment of these bounties the Secretary of the Treasury is authorized to draw warrants on the Treasurer of the United States for such sums as shall be necessary, which sums shall be certified to him by the Commissioner of Internal Revenue, by whom the bounties shall be disbursed, and no bounty shall be allowed or paid to any person licensed as aforesaid in any one year upon any quantity of sugar less than five hundred pounds. 236. That any person who shall knowingly refine or aid in the refining of sugar imported into the United States or upon which the bounty herein provided for has already been paid or applied for, at the place described in the license issued by the Commissioner of Internal Revenue, and any person not entitled to the bounty herein provided for, who shall apply for or receive the same, shall be guilty of a misdemeanor, and, upon conviction thereof, shall pay a fine not exceeding five thousand dollars, or be imprisoned for a period not exceeding five years, or both, in the discretion of the court. 237. All sugars above number sixteen Dutch standard in color shall pay a duty of five-tenths of one cent per pound: Provided, That all such sugars above number sixteen Dutch standard in color shall pay one-tenth of one cent per pound in addition to the rate herein provided for, when exported from, or the product of any country when and so long as such country pays or shall hereafter pay, directly or indirectly, a bounty on the exportation of any sugar that may be included in this grade which is greater than is paid on raw sugars of a lower saccharine strength; and the Secretary of the Treasury shall prescribe suitable rules and regulations to carry this provision into effect: And provided further, That all machinery purchased abroad and erected in a beet-sugar factory and used in the production of raw sugar in the United States from beets produced therein shall be admitted duty free until the first day of July, eighteen hundred and ninety-two: Provided, That any duty collected on any of the above-described machinery purchased abroad and imported into the United States for the uses above indicated since Jamary first, eighteen hundred and ninety, shall be refunded. 238. Sugar candy and all confectionery, including chocolate confectionery, made wholly or in part of sugar, valued at twelve cents or less per pound, and on sugars after being refined, when tinctured, colored, or in any way adulterated, five cents per pound. 239. All other confectionery, including chocolate confectionery, not specially provided for in this act, fifty per centum ad valorem. 240. Glucose, or grape sugar, three-fourths of one cent per pound. 241. That the provisions of this act providing terms for the admission of imported sugars and molasses and for the payment of a bounty on sugars of domestic production shall take effect on the first day of April, eighteen hundred and ninety-one: Provided, That on and after the first day of March, eighteen hundred and ninety-one, and prior to the first day of April, eighteen hundred and ninety-one, sugars not exceeding number sixteen Dutch standard in color may be refined in bond without payment of duty, and such refined sugars may be transported in bond and stored in bonded warehouse at such points of destination as are provided in existing laws relating to the immediate transportation of dutiable goods in bond, under such rules and regulations as shall be prescribed by the Secretary of the Treasury. SCHEDULE F.-TOBACCO AND MANUFACTURES OF. 242. Leaf tobacco suitable for cigar-wrappers, if not stemmed, two dollars per pound; if stemmed, two dollars and seventy-fivé cents per pound: Provided, That if any portion of any tobacco imported in any bale, box, or package, or in bulk shall be suitable for cigar-wrappers, the entire quantity of tobacco contained in such bale, box, or package, or bulk shall be dutiable; if not stemmed, at two dollars per pound; if stemmed, at two dollars and seventy-five cents per pound. 243. All other tobacco in leaf, unmanufactured and not stemmed, thirty-five cents per pound; if stemmed, fifty cents per pound. 244. Tobacco, manufactured, of all descriptions, not specially enumerated or provided for in this act, forty cents per pound. 245. Snuff and snuff fiour, manufactured of tobacco, ground dry, or damp, and pickled, scented, or otherwise, of all descriptions, fifty cents per pound. 246. Cigars, cigarettes, and cheroots of all kinds, four dollars and fifty cents per pound and twenty-five per centum ad valorem; and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. SCHEDULE G.-AGRICULTURAL PRODUCTS AND PROVISIONS. ANIMALS, LIVE 247. Horses and mules, thirty dollars per head: Provided, That horses valued at one hundred and fifty dollars and over shall pay a duty of thirty per centum ad valorem. 248. Cattle, more than one year old, ten dollars per head; one year old or less, two dollars per head. 249. Hogs, one dollar and fifty cents per head. 250. Sheep, one year old or more, one dollar and fifty cents per head; less than one year old, seventy-five cents per head. 251. All other live animals, not specially provided for in this act, twenty per centum ad valorem. BREADSTUFFS AND FARINACEOUS SUBSTANCES 252. Barley, thirty cents per bushel of forty-eight pounds. 253. Barley-malt, forty-five cents per bushel of thirty-four pounds. 254. Barley, pearled, patent, or hulled, two cents per pound. 255. Buckwheat, fifteen cents per bushel of forty-eight pounds. 256. Corn or maize, fifteen cents per bushel of fifty-six pounds. 257. Corn-meal, twenty cents per bushel of forty-eight pounds. 258. Macaroni, vermicelli, and all similar preparations, two cents per pound. 259. Oats, fifteen cents per bushel. 260. Oatmeal, one cent per pound. 261. Rice, cleaned, two cents per pound; uncleaned rice, one and one-quarter cents per pound; paddy, three-quarters of one cent per pound; rice-flour, rice-meal, and rice, broken, which will pass through a sieve known commercially as number twelve wire sieve, one-fourth of one cent per pound. 262. Rye, ten cents per bushel. 263. Rye-flour, one-half of one cent per pound. 264. Wheat, twenty-five cents per bushel. 265. Wheat-flour, twenty-five per centum ad valorem. DAIRY PRODUCTS 266. Butter, and substitutes therefor, six cents per pound. 267. Cheese, six cents per pound. 268. Milk, fresh, five cents per gallon. 269. Milk, preserved or condensed, including weight of packages, three cents per pound; sugar of milk, eight cents per pound. FARM AND FIELD PRODUCTS 270. Beans, forty cents per bushel of sixty pounds. 271. Beans, pease, and mushrooms, prepared or preserved, in tins, jars, bottles, or otherwise, forty per centum ad valorem. 272. Broom-corn, eight dollars per ton. 273. Cabbages, three cents each. 274. Cider, five cents per gallon. 275. Eggs, five cents per dozen. 276. Eggs, yolk of, twenty-five per centum ad valorem. 277. Hay, four dollars per ton. 278. Honey, twenty cents per gallon. 279. Hops, fifteen cents per pound. 280. Onions, forty cents per bushel. 281. Pease, green, in bulk or in barrels, sacks, or similar packages, forty cents per bushel of sixty pounds; pease, dried, twenty cents per bushel; split pease, fifty cents per bushel of sixty pounds: pease in cartons, papers, or other small packages, one cent per pound. 282. Plants, trees, shrubs, and vines of all kinds, commonly known as nursery stock, not specially provided for in this act, twenty per centum ad valorem. 283. Potatoes, twenty-five cents per bushel of sixty pounds. SEEDS 284. Castor beans or seeds, fifty cents per bushel of fifty pounds. 285. Flaxseed or linseed, poppy seed and other oil seeds, not specially provided for in this act, thirty cents per bushel of fifty-six pounds; but no drawback shall be allowed on oilcake made from imported seed. 286. Garden-seeds, agricultural seeds, and other seeds, not specially provided for in this act, twenty per centum ad valorem. 287. Vegetables of all kinds, prepared or preserved, including pickles and sauces of all kinds, not specially provided for in this act, forty-five per centum ad valorem. 288. Vegetables in their natural state, not specially provided for in this act, twenty-five per centum ad valorem. 289. Straw, thirty per centum ad valorem. 290. Teazles, thirty per centum ad valorem. FISH 291. Anchovies and sardines, packed in oil or otherwise, in tin boxes measuring not more than five inches long, four inches wide and three and one-half inches deep, ten cents per whole box; in half-boxes, measuring not more than five inches long, four inches wide, and one and five-eighths inches deep, five cents each; in quarter-boxes, measuring not more than four and three-fourths inches long, three and one-half inches wide, and one and one-fourth inches deep, two and one-half |