CONGRESS. (THE TARIFF MEASURE.) 



213 



not specially provided for in this act, thirty per centum 

 id 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, 

 ^r partly finished, manufactures of wood, or of which 

 wood is the component material of chief value, not 

 specially provided for in this act, thirty-five per 

 Centum ad valorem. 



SCHEDULE E. SUGAB. 



231. That on and after July first, eighteen hundred 

 and ninety-one, and until July first, nineteen hundred 

 iind five, there shall be paid, from any moneys in the 

 Treasury not otherwise appropriated, under the pro- 

 visions of section three thousand six hundred and 

 eighty-nine of the Eevised Statutes, to the producer 

 of sugar testing not less than ninety degrees by the 

 polanscope-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 cent per 

 pound, under such rules and regulations as the Com- 

 missioner of Internal Kevenue, 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 Julv first of 

 each year with the Commissioner of Internal Kevenue 

 a notice of the place of production, with a general de- 

 scription of the machinery and methods to be em- 

 ployed 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 pro- 

 duce, 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 pre- 

 scribed for such manufacture and production of sugar. 



233. The Commissioner of Internal Revenue, upon 

 receiving the application and bond hereinbefore pro- 

 vided for, shall issue to the applicant a license to pro- 

 duce sugar from sorghum, beets, or sugar-cane 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 ap- 

 plication ; but said license shall not extend beyond 

 one year from the date thereof. 



234. No bounty shall be paid to any person en- 

 gaged 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 pro- 

 vided, 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 Reve- 

 nue, with the approval of the Secretary of the Treas- 

 ury, shall from time to time make ail 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 war- 

 rants on the Treasurer of the United States for such 

 sums as shall be necessary, which sums shall be certi- 

 fied 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. 



_That any person who shall knowingly refine 

 or aid in the refilling of sugar imported into the United 

 I States or upon which the bounty herein provided for 



has already been paid or applied for, at the place de- 

 scribed 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 re- 

 ceive 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 indi- 

 rectly, 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 suit- 

 able rules and regulations to carry this provision into 

 effect : And provided further, That all machinery pur-- 

 chased 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 January 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 domes- 

 tic production shall take effect on the first day of 

 Apnl, 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 desti- 

 nation 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-five cents per pound : Pro- 

 vided, That if any portion of any tobacco imported 

 in any bale, box, or package, or in bulk shall be suit- 

 able for cigar wrappers, the entire quantity of tobac- 

 co 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 flour, manufactured of tobacco, 

 ground dry, or damp, and pickled, scented, or other- 

 wise, of all descriptions, fifty cents per pound. 



240. Cigars, cigarettes, and cheroots of all kinds, 

 four dollars and fifty cents per pound and twenty- 



