CONGRESS. (THE TARIFF BILL.) 



201 



SCHEDULE H. SPIRITS, WINES, AND OTHER 

 BEVERAGES. 



Spirits. 237. Brandy and other spirits manufac- 

 tured or distilled from grain or other materials and 

 not specially provided for in this act, one dollar and 

 eighty cents per proof Dillon. 



2S8. Each and every gauge or wine gallon of meas- 

 urement shall be counted as at least one proof gallon; 

 and the standard for determining the proof of brandy 

 arid other spirits and liquors of any kind imported 

 shall be the same as that which is defined in the laws 

 relating to internal revenue ; but any brandy or other 

 spirituous liquors imported in casks of less capacity 

 than fourteen gallons shall be forfeited to the united 

 States : Provided, That it shall be lawful for the Sec- 

 retary of the Treasury, in his discretion, to authorize 

 the ascertainment of the proof of wines, cordials, or 

 other liquors by distillation or otherwise, in cases 

 where it is impracticable to ascertain such proof by 

 the means prescribed by existing law or regulations. 



239. On all compounds or preparations (except as 

 specified in the preceding paragraph of the chemical 

 schedule relating to medicinal preparations, of which 

 alcohol is a component part) of which distilled spirits 

 are a component part of chief value, not specially pro- 

 vided for in this act, there shall be levied a duty not 

 less than that imposed upon distilled spirits. 



240. Cordials, liquors, arrack, absinthe, kirschwas- 

 ser, ratafia, and other spirituous beverages or bitters 

 of all kinds containing spirits, and not specially pro- 

 vided for in this act, one dollar and eighty cents per 

 proof gallon. 



'241. No lower rate or amount of duty shall be levied, 

 collected, and paid on brandy, spirits, and other spirit- 

 uous beverages than that fixed by law for the descrip- 

 tion of first proof; but it shall be increased in propor- 

 tion for any greater strength than the strength of first 

 proof, and all imitations of brandy or spirits or wines 

 imported by any names whatever shall be subject to 

 the highest rate' of duty provided for the genuine ar- 

 ticles respectively intended to be represented, and in 

 no case less than one dollar per gallon. 



242. Bay rum or bay water, whether distilled or 

 compounded, of first proof, and in proportion for any 

 greater strength than first proof, one dollar per gal- 

 lon. 



Wines. 243. Champagne and all other sparkling 

 wines, in bottles containing each not more than one 

 quart and more than one pint, eight dollars per dozen ; 

 containing not more than one pint each and more 

 than one half, four dollars per dozen ; containing one 

 half pint each or less, two dollars per dozen ; in bot- 

 tles or other vessels containing more than one quart 

 each, in addition to eight dollars per dozen bottles, on 

 the quantity in excess of one quart, at the rate of two 

 dollars and fifty cents per gallon. 



244. Still wines, including ginger wine or ginger 

 cordial and vermuth, in casks or packages other than 

 bottles or jugs, if containing fourteen per centum or 

 less of absolute alcohol, thirty cents per gallon ; if 

 containing more than fourteen per centum of absolute 

 alcohol, fifty cents per gallon. In bottles or jugs per 

 case of one dozen bottles or jugs, containing each not 

 more than one quart and more than one pint, or twen- 

 ty-four bottles or jugs containing each not more than 

 one pint, one dollar and sixty cents per case ; and any 

 excess beyond these quantities found in such bottles 

 or jugs shall be subject to a duty of five cents per 

 pint or fractional part thereof, but no separate or ad- 

 ditional duty shall be assessed on the bottles or jugs : 

 Provided, That any wines, ginger cordial, or vermuth 

 imported containing more than twenty-four per cen- 

 tum of alcohol shall be classed as spirits and pay duty 

 accordingly : And provided further, That there shall 

 be no constructive or other allowance for breakage, 

 leakage, or damage on wines, liquors, cordials, or dis- 

 tilled spirits. Wines, cordials, brandy, and other 

 spirituous liquors imported in bottles or jugs shall be 

 packed in packages containing not less than one dozen 

 bottles or jugs in each package, or duty shall be paid as 



if such packages contained at least one dozen bottles 

 or jugs. The percentage of alcohol in wines and fruit 

 juices shall be determined in such manner as the 

 Secretary of the Treasury shall by regulation pre- 

 scribe. 



245. Ale, porter, and beer, in bottles or jugs, thirty 

 cents per gallon, but no separate or additional duty 

 shall be assessed on the bottles or jugs; otherwise 

 than in bottles or jugs, fifteen cents per gallon. 



246. Malt extract, including all preparations bear- 

 ing the name and commercially known as such fluid, 

 in casks, fifteen cents per gallon; in bottles or jugs, 

 thirty cents per gallon ; solid or condensed, thirty per 

 centum ad valorem. 



247. Cherry juice and prune juice or prune wine, 

 and other fruit juice not specially provided for in 

 this act, containing eighteen per centum or less of 

 alcohol, fifty cents per gallon ; if containing more 

 than eighteen per centum of alcohol, one dollar and 

 eighty cents per proof gallon. 



248. Ginger ale or ginger beer, twenty per centum 

 ad valorem, but no separate or additional duty shall 

 be assessed on the bottles. 



249. All imitations of natural mineral waters, and 

 all artificial mineral waters, twenty per centum ad 

 valorem. * 



SCHEDULE I. COTTON MANUFACTURES. 



250. Cotton thread and carded yarn, warps or 

 warp yarn in singles, whether on beams or in bun- 

 dles, skeins, or cops, or in any other form, except 

 spool thread of cotton hereinafter provided for, not 

 colored, bleached, dyed, or advanced beyond the con- 

 dition of singles by grouping or twisting two or more 

 singJe yarns together, at three cents per pound on all 

 numbers up to and including number fifteen, one 

 fifth of one cent per number per pound on all num- 

 bers exceeding number fifteen and up to and includ- 

 ing number thirty, and one quarter of one cent per 

 number per pound on all numbers exceeding num- 

 ber thirty ; colored, bleached, dyed, combed, or ad- 

 vanced beyond the condition of singles by grouping 

 or twisting two or more single yarns together, 

 whether oh beams or in bundles, skeins, or cops, or 

 in any other form, except spool thread of cotton 

 hereinafter provided for, six cents per pound on all 

 numbers up to and including number twenty, and on 

 all numbers exceeding number twenty, three tenths 

 of one cent per number per pound : Provided, how- 

 ever, That in no case shall the duty levied exceed 

 eight cents per pound on yarns valued at not exceed- 

 ing twenty-five cents per pound, nor exceed fifteen 

 cents per pound on yarns valued at over twenty-five 

 cents per pound and not exceeding forty cents per 

 pound : And provided further, That on all yarns 

 valued at more than forty cents per pound there shall 

 be levied, collected, and paid a duty of forty -five per 

 centum ad valorem. 



251. Spool thread of cotton, containing on each 

 spool not exceeding one hundred yards of thread, 

 five and one half cents per dozen*; exceeding one 

 hundred yards on each spool, for every additional 

 one hundred yards of thread or fractional part thereof 

 in excess of one hundred yards, five and one half cents 

 per dozen spools. 



252. Cotton cloth not bleached, dyed, colored, 

 stained, painted, or printed, and not exceeding fifty 

 threads to the square inch, counting the warp and 

 filling, one cent per square yard ; if bleached, one 

 and one quarter cent per square yard ; if dyed, col- 

 ored, stained, painted, or printed, two cents per square 

 yard. 



253. Cotton cloth not bleached, dyed, colored, 

 stained, painted, or printed, exceeding fifty and not 

 exceeding one hundred threads to the square inch, 

 counting the warp and filling, and not exceeding 

 six square yards to the pounof, one and one quarter 

 cent per square yard; exceeding six and not ex- 

 ceeding nine square yards to the pound, one and one 

 half cent per square yard; exceeding nine square 

 yards to the pound, one and three quarters cent per 



