CONGRESS. (REVENTE REFORM.) 



211 



these materials, not specially enumerated or provided 

 for in this act, 30 per cent. u<I valorem. 



.">. Tliat the following amendments to and pro- 

 vi>ions tor existm;.' laws shall take effect on and utter 



ml approval of this act: 



:n 6 of the act- of March 3, 1883, entitled " An 

 act to reduce internal-revenue taxation, and for other 

 purposes," providing a substitute for title 33 of the 



1 Statutes of the United States, is hereby 

 amended as to certain of the sections and parts of sec- 

 tions or schedules in such substituted title so that 

 they shall be as follows, respectively : 



""SEC. 2,499. Each and every imported article not 

 enumerated or provided for in any schedule in this 

 title, which is similar, either in material, quality, text- 

 ures, or the use to which it may be applied, to anv 

 article enumerated in this title as chargeable with 

 duty, shall pay the same rate of duty which is levied 

 on the enumerated article which it most resembles in 

 any of the particulars before mentioned ; and if any 

 non-enumerated article equally resembles two or more 

 enumerated articles on which" different rates of duty 

 are chargeable, there shall be levied on such non- 

 enumerated article the same rate of duty as is charge- 

 able on the article which it resembles paying the high- 

 est rate of duty ; and on articles, not otherwise pro- 

 vided for, manufactured from two or more materials, 

 the duty shall be assessed at the rate at which the 

 dutiable component material of chief value may be 

 chargeable ; and the words ' component material of 

 chief value,' whenever used in this title, shall be held 

 to mean that dutiable component material which shall 

 exceed in value any other single component material 

 found in the article ; and the value of each component 

 material shall be determined by the ascertained value 

 of such material in its last form and condition before 

 it became a component, material of such article. If 

 two or more rates of duty shall be applicable to any 

 imported article, it shall pay duty at the highest of 

 such rates : /'/<-//. /. That any non-enumerated arti- 

 cle similar in material and quality and texture and 

 the use to which it may be applied to any article on 

 the free list, and in the manufacture of which no 

 dutiable materials are used, shall be free of duty." 



SEC. 2,502. Schedule A Chemical products. By 

 striking out from this schedule the words "distilled 

 spirits containing 50 per cent, of anhydrous alcohol, 

 $1 per gallon" ; also, by striking out the words " al- 

 cohol containing 9-4 per cent, anhydrous alcohol, $2 

 per gallon." 



THE FKEE LIST. 



SEC. 2.503. By striking out the clause in this sec- 

 tion commencing with the words " articles the growth, 

 produce, and manufacture of the United States," and 

 inserting in lieu thereof the following : 



' Artfcles the growth, produce, and manufacture of 

 the United States, when returned after having been 

 exported without having been advanced in value by 

 any process of manufacture or by labor thereon ; 

 casks, barrels, carboys, bags, and other vessels of 

 American manufacture exported filled with American 

 products, or exported empty and returned filled with 

 foreign products, including shocks when returned as 

 barrels or boxes ; but proof of the identity of such 

 articles shall be made under general regulations to be 

 prescribed by the Secretary of the Treasury ; and if 

 any of such articles are subject to internal tax at the 

 time of exportation, such tax shall be proved to have 

 been paid before exportation, and not refunded : Pro- 

 vided, That this clause shall not include any article 

 upon -which an allowance of drawback has bee'n made, 

 the reimportation of which is hereby prohibited ex- 

 cept upon payment of duties equal to the drawbacks 

 allowed." 



The clause relating to " wearing apparel." etc. (tar- 

 iff, paragraph 815), is hereby amended so that it shall 

 read as follows : 



"Wearing apparel, implements, instruments, and 

 tools of trade, occupation, or employment, professional 

 books, and other personal effects (not merchandise) 



of persons arriving in the United States, not 61 



inu r in value x.'no. un ,l not intended for the use of any 



other person or persons, nor for sale; lr,:t this ex- 



Mi shall not be construed to include machinery 

 or other articles imported tor use in any manufactur- 



..blishment or for sale : I'roviJ. d,Tunot >-f-r, That 

 the limitation in value above specified shall not apply- 

 to wearing apparel and other personal effects which 

 may have" been taken from the United States to for- 

 eign countries by the persons returning therefrom; 

 and such last-named articles shall, upon production 

 of evidence satisfactorv to the collector or officer act- 

 ing as such that they have been previously exported 

 from the United States by such persons, and have-not 

 been advanced in value or improved in condition' by 

 any process of manufacture or labor thereon since so 

 exported, be exempt from the payment of duty : And 



'<i fiirtler. That all articles of foreign produc- 

 tion or manufacture which may have been once im- 

 ported into the United States and subjected to the 

 payment of duty shall, upon reimportation, if not 

 improved in condition, except by repairs, bv any 

 means, since their exportation from the United States. 

 be entitled to exemption from duty upon their iden- 

 tity being established, under such' rules and regula- 

 tions as may be prescribed by the Secretary of the 

 Treasury. 



" Theatrical scenery and actors' and actresses' ward- 

 robes brought by theatrical managers and professional 

 actors and actresses arriving 1'rom abroad for their 

 temporary use in the United States ; works of art, 

 drawings", engraving, photographic pictures, anu 

 philosophical and scientific apparatus brought by pro- 

 fessional artists, lecturers, or scientists arriving from 

 abroad for use by them temporarily for exhibition 

 and in illustration, promotion, and encouragement of 

 art, science, or industry in the United States ; and 

 wearing apparel and other personal effects of tourists 

 from abroad visiting the United States shall be ad- 

 mitted to free entry under such regulations as the 

 Secretary of the Treasury may prescribe; and bonds 

 shall be" given, whenever req'uired by the Secretary 

 of the Treasury, for the payment to the United States 

 of such duties as may be imposed by law upon any 

 and all such articles as shall not be exported within 

 six months after such importation : Provided^ hoic- 

 er,;r. That the Secretary of the Treasury may, in his 

 discretion, extend such period for a further term of 

 six months in cases where application therefor shall 

 be made. 



" Wearing apparel, old and worn, not exceeding 

 100 in value, upon production of evidence satisfactory 

 to the collector and naval officer (if any) that the 

 same has been donated and imported in good faith for 

 the relief or aid of indigent or needy persons residing 

 in the United States, and not for sale." 



SEC. 6. That section 7 of the act approved March 

 3, 1883, entitled " An act to reduce internal-revenue 

 taxation, and for other purposes," is hereby amended 

 so that it shall read as follows : 



" Whenever imported merchandise is subject to an 

 ad valorem rate of duty, or to a duty based upon or 

 regulated in any manner by the value thereof, the 

 duty shall be as'sessed upon the actual market value 

 or wholesale price of such merchandise, at the time of 

 exportation to the United States, in the principal 

 markets of the country from whence imported, and 

 in the condition in which such merchandise is there 

 bought and sold for exportation to the United States 

 or consigned to the United States for sale, including 

 the value of all cartons, cases, crates, boxes, sacks, and 

 coverings of any kind, and all other costs, charges, 

 and expenses incident to placing the merchandise in 

 condition packed, ready tor shipment to the United 

 States : Proridfd, That" if there be used for covering 

 or holding imported merchandise, whether dutiable 

 or free, anv material or article, other than the ordi- 

 nary, usual, and necessary coverings used for cover- 

 ing or holding such merchandise, duty shall be levied 

 and collected thereon at the rate to which such, ma- 



