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the articles may have at the places (where duties are paid) on the coasts and frontiers, and in every case a certain per cent. shall be converted, for the coucrete imposition, into a fixed rate of unity of weight, measurement, or count.

8. No alteration whatever shall be made in tho tariff duties by orders or decrees, except in the case anticipated in base 5.

In regard to classifications the rectifications which experience may advise may be made every three years on the proposition of the director of the branch and in view of the opinion of the board of tariffs.

9. No exemption, reduction of duties, on behalf of industry, public establishment, co-operation, nor person, of whatever class, shall be conceded.

This basis' does not abolish the franchises enjoyed by the diplomatic corps in accordance with treaties.

10. A commission of valuations shall be created, the object of which will be to form and publish every year tables of the average prices of merchandise during the year, the administration taking into account the observations made by tradesmen and manufacturers in regard to the same.

These tables shall serve to make out the accounts of rates in the statistics of importation, exportation, and transit, and to rectify, in accordance with them, the tariff in the case determined by base 5.

11. The tariff duties shall continue to be collected in the custom-houses estab. lished or which may be established by the Government, which will give to each (custom-house) such authorization as it may deoni proper.

The Government may establish general warehouses ("dopositos"), where all classes of merchandise may be admitted.

12. The customs (houses) shall be governed by regulations prepared by the Government, in which shall be established the directions, rules, and formalities for the importation, exportation, coasting and transit trade.

The questions which may grow out of these operations shall be decided by the Government without causing exponse or damage to the parties concerned.

13. Tbe Government, in accordance with these bases, shall prepare the tariffs, which shall go into effect on the 1st July next.

14. The minister of finance ("hacien«la") shall dictate the necessary provisions for the organization of custom (houses) during the month of July next, subject to the following rules :

1. Stability of otficers. 2. Responsibility and punishment of all misdemeanors (“faltas"), with fines or dismissals after having been tried.

3. Increase of salaries, within the credits mentioned in the law of budgets for this service.

4. The filling of positions newly created from among the individuals of the branch, both active and inactive (“cesantes"), after having had due regard to services rendered (previo concurso):

5. Admittance through examination ("oposician rigorosa"), and promotion by rotation ("escala") and contest (“concurso").

6. Simplification and rapidity in dispatch of "expedientes,” in accordance with the basis 12.

Suspension of the application of base 5 of the law of 18t July, 1869. Royal decree of June 17, 1875, declareil a law by that of July 17, 1876. (See the law

of 6th July, 1882.)

ARTICLE 1. The application of base 5, of Appendix C of the law of budgets of 1st July, 1869, according to which, from the 1st of July next, the extraordinary custom duties must be gradually reduced to the maximum of the standard of the fiscal, is suspended.

ART. 2. The Cortes of the Kingdom, to which the Government shall acquaint with this decree, shall fix the date when the provisions of said base must be executed. Law of 6th July, 1882, repealing the suspension of base 5 of the tariff law, and ordering the

rectification of the tariffe. Alphonse XJI, by the grace of God constitutional King of Spain, to all who shall see and hear the present, know: that the Cortes have decreed and we have sanctioned the following:

ARTICLE 1. The order suspending the carrying out of base 5 of law of tariffs in force, issued by royal decree of 17th June, 1875, is canceled.

AKT. 2. The gradual reduction of the extraordinary duties to fiscal duties provided by base J of the tariff shall be made as follows:

First. Duties wliich exceed 15 per cent. and not 20 per cent. shall be reduced to 15 per cent. on the 1st August of the current year.

Second. The other extraordinary dutios, from 20 per cent., inclusive, and upwards, shall be reduced to 15 per cent. by reduction being made on the said first day of August Dext, the second on the 1st July, 1887, and the third and last on the same day and month of 1892.

Within one year previous to the date fixed in the preceding paragraph for making the second reduction of the extraordinary duties, the Government will name a commission composed of senators, deputies, manufacturers, agriculturists, merchants, and members of the consultive board of tariffs, with a view to taking information, and, in consequence of such io formation, to report whether or not it will be convenient to the general interests of the country for the reduction to take place on that date or to suspended till 1st of July, 1892, on which day it shall be made in union with the third (and last reduction).

ART. 3. In accordance with base 8 of said law of tariffs, the rectification of the val. nations and classifications of the same shall be made within the time named in the previous article, the consultive board of tariffs and valuations haviug been previously heard.

ART. 4. The reduction of duties which may grow out of the application of the first of the three reductions provided for by this law shall only be applied to merchandise which may be produced by, and proceed from, nations which may have treaties of commerce with Spain.

On merchandise which may proceed from other nations, the duties named in the tariff in force for nations which have no treaty of commerce shall be exacted, or those (duties) which may be hereafter established.

ART. 5. Before realizing the second reduction of extraordinary duties, in case this should be done in accordance with the second paragraph of article 2, the Government will open negotiations with the countries with which we may be connected by treaties of commerce to obtain from said state, as a reciprocal equivalent, new reductions in the tariff duties collected from articles of Spanish production. In case these concessions should not be obtained, the second reduction of the extraordinary duties shall not be made until the 1st of July, 1892, on whicli date said reluction shall bo made in union with the third and last reduction; and the duties which may result from it shall only be applied to the nations with which new treaties of commerce may be celebrated, on account of the present ones baving been abrogated.

ART. 6. The Government shall continue to charge importation and navigation duties on the products, vessels, and merchandise proceeding from countries which may in any way specially injure our products and our trade.

TRANSITORY ARTICLES. The specific duties which may be established by the reformed customs tariff shall be exacted in accordance with the prescriptions of this law on all the products and manufactures which may be declared for consumption in the customs from the 1st of August of this year.

We, therefore, order all tribunals, justices, chiefs, governors, and other authorities, both civil and military and ecclesiastic, of any kind and dignity whatever, to keep and cause to be kept, fulfil and carry out the present law in all its parts. Given at the palace, 6th July, 1882. I, the King. The Minister of Finance (Hacienda),

Tr. FBco CAMACH0.

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DISPOSITIONS FOR THE APPLICATION OF THE TARIFF.

DISPOSITION FIRST.

Articles free of duty.
The following articles shall not pay any tariff duty on their importation into the
Peninsula and Balearic Islands :

1. Mineral waters, with the exception of their “envases.
2. Trees, vine-shoots (“sarmientos”), and plants (see the note of the disposition 14).
3. Lime (protoxide of calcium).
4. Minerals of copper, gold, and silver.

* The word "envases" will frequently occur. It signifies the package in which the substance is contained, as, for example, the bottle for liquids, drugs, medicines, wines, spirits, &c.; the tin case for such articles as sardines, fruits, biscuits, &c.; the inner packings of damageable articles, to the exclusion of the wooden case, box, cask, or barrel.

S. Doc. 231, pt 5—10

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. Arcbæology 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 oxamination 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. Furnituro 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 coining 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 vice rersa, 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:

Warp or weft.

Weft or warp.

Shall be considered as

Cotton thread

Flax or hemp threads and other Textures of flax or hemp.

vegetal fibers. Threads of vegetal fibers ... Threads of vegetal fibers and wool Textures of vegetal fibers mixed with or hair.

wool.
Do....
Threads of vegetal fibers and silk. Textures of vegetal tibers mixed with

silk.
Do....
Threads of wool and silk

Do. Threads of wool or hair Threads of two or more vegetal Textures of vegetal fibers mixed with fibers.

wool. Do......

Threads of vegetal fibers, wool or Textures of wool.

hair. Do....

Threads of vegetal fibers and silk.. Textures of wool mixed with silk. Threads of silk Threads of different vegetal fibers. Toxtures of vegetal fibers mixed with

silk. Do......

Threads of vegetal fibers, wool, or Textures of silk mixed with wool.

hair. Threads of flax and hemp . Threads of flax, hemp, and other Textures of tlax or hemp.

vegetal materials. Threads of vegetal tibers Threads of vegetal fibers and silk. Textures of wool niixed with silk. and wool or hair. Do..

Threads of vegetal wool and silk.. Do.

6. When in the mixed part (warp or west) 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.

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. This 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 por 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 withont any increase.

11. Wreck remains (“ despojes”) of foreign vessels which may bave 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.

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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 coinmercial 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, lacos, 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 SIXTI.

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

Per cent. Cocoa and palm oil in barrels . Steel in boxes... Indigo:

In boxes..

In seroons
Sugar in boxes and hogsheads..
Cinnamon :

In boxes..

In bags. Phosphorus:

In tin boxes

In tin boxes packed in others of wood.
Madder dye (“grancina"), in casks
Thread in packages or bundles..
Tin sheets in boxes
Earthenware, porcelain, and fine clay:

In boxes or casks

In baskets
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

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

30

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* "Bayones," sacks made of palm leaves.

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