CONGRESS, UNITED STATES. (DUTIES ON IMPORTS.) 



203 



MOT, one dollar and sixty cents per case of one dozen 

 bottles containing each not more than one quart and 

 more than one pint, or twenty-four bottles containing 

 each not more than one pint ; and any excess beyond 

 these quantities found in such bottles shall be sub- 

 ject to a duty of five cents per pint or fractional part 

 thereof : but no separate or additional duty shall be 

 collected on the bottles : Provided, That any wines 

 imported containing more than twenty-four per cen- 

 tum of alcohol shall be forfeited to the United States : 

 Provided further, That there shall be no allowance for 

 breakage, leakage, or damage pn wines, liquors, cor- 

 dials, or distilled spirits. 



Vermuth, the same duty as on still wines. 



Wines, brandy, and other spirituous liquors im- 

 ported in bottles', shall be packed in packages contain- 

 ing not less than one dozen bottles in each package ; 

 and all such bottles, except as specially enumerated 

 or provided for in this act, shall pay an additional 

 duty of three cents for each bottle. 



Brandy, and other spirits manufactured or distilled 

 from grain or other materials and not specially enu- 

 merated or provided for in this act, two dollars per 

 proof gallon ; each and every gauge or wine gallon of 

 measurement shall be counted as at least one proof 

 gallon ; and the standard for determining the proof of 

 brandy and other spirits or liquors of any kind im- 

 ported 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. 



On all compounds or preparations of which distilled 

 spirits are a component part of chief value, not spe- 

 cially enumerated or provided for in this act, there 

 shall be levied a duty not less than that imposed 

 upon distilled spirits. 



Cordials, liquors, arrack, absinthe, kirschwasser, 

 ratatk,andother similar spirituous beverages or bitters, 

 containing soiritSj and not specially enumerated or 

 provided for in this act, two dollars per proof gallon. 



No lower rate or amount of duty shall be levied, 

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

 ituous beverages than that fixed by law for the de- 

 scription of first proof; but it shall be increased in 

 proportion for any greater strength than the strength 

 of first proof; ana 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 articles respectively intended to be represent- 

 ed, and in no case less than one dollar per gallon. 



Bay-rum or bay-water, whether distilled or com- 

 pounded, one dollar per gallon of first proof, and in 

 proportion for any greater strength than first proof. 



Ale, porter, and beer, in bottles or jugs of glass, 

 stone or earthenware, thirty -five cents per gallon ; 

 otherwise than in bottles or iugs of glass, stone, or 

 earthenware, twenty cents per gallon. 



Ginger ale or ginger beer, twenty per centum ad 

 valorem, but no separate or additional duty shall be 

 collected on bottles or jugs containing the same. 



SCHEDULE I. COTTON AND COTTON GOODS. 



_ Cotton thread, yarn, warps, or warp-yarn, whether 

 single or advanced beyond the condition of single, by 

 twisting two or more single yarns together, whether 

 on beams or in bundles, skeins or cops, or in any 

 other form, valued at not exceeding twenty -five cents 

 per pound, ten cents per pound ; valued at" over twen- 

 ty-five cents per pound, and not exceeding forty cents 

 per pound, fifteen cents per pound ; valued at over 

 forty cents per pound, and not exceeding fifty cents 

 per pound, twenty cents per pound ; valued at over 

 fifty cents per pound and not exceeding sixty cents 

 per pound, twenty -five cents per pound ; valued at 

 over sixty cents per pound and not exceeding seven- 

 ty cents per pound, thirty-three cents per pound; 

 valued at over seventy cents per pound and not ex- 

 ceeding eighty cents per pound, thirty-eight cents per 

 pound ; valued at over eighty cents per pound, and 



not exceeding one dollar per pound, forty- eight cents 

 per pound ; valued at over one dollar per pound, fifty 

 per centum ad valorem. 



On all cotton cloth not bleached, dyed, colored, 

 stained, painted, or printed, and not exceeding one 

 hundred threads to the square inch, counting the 

 warp and filling, two and one half cents per square 

 yard ; if bleached, three and one half cents per square 

 yard ; if dyed, colored, stained, painted, or printed, 

 four and one half cents per square yard. 



On all cotton cloth, not bleached, dyed, colored, 

 stained, painted, or printed, exceeding one hundred 

 and not exceeding two hundred threads to the square 

 inch, counting the warp and filling, three cents per 

 square yard ; if bleached, four cents per square yard ; 

 if dyed, colored, stained ? painted, or printed, five cents 

 per square yard : Promded, That on all cotton cloth 

 not exceeding two hundred threads to the square inch, 

 counting the warp and filling, not bleached, dyed, col- 

 ored, stained, painted, or printed, valued at over eight 

 cents per square yard ; bleached, valued at over ten 

 cents per square yard ; dyed, colored, stained, paint- 

 ed, or printed, valued at over thirteen cents per square 

 yard, there shall be levied, collected, and paid a duty 

 of forty per centum ad valorem. 



On all cotton cloth exceeding two hundred threads 

 to the square inch, counting the warp and filling, not 

 bleached, dyed, colored, stained, painted, or printed, 

 four cents per square yard ; if bleached, five cents 

 per square yard, if dyed, colored, stained, painted, or 

 printed, six cents per square yard : Provided, That on 

 all such cotton cloths not bleached, dyed, colored, 

 stained, painted, or printed, valued at over ten cents 

 per square yard ; bleached, valued at over twelve cents 

 per square yard ; and dyed, colored, stained, painted, 

 or printed, valued at over fifteen cents per square 

 yard, there shall be levied, collected, and paid a duty 

 of forty per centum ad valorem. 



On stockings, hose, half-hose, shirtSj and drawers, 

 and all goods made on knitting-machines or frames, 

 composed wholly of cotton, and not herein otherwise 

 provided for, thirty-five per centum ad valorem. 



On stockings, hose, half-hose, shirts, and drawers, 

 fashioned, narrowed, or shaped wholly or in part by 

 knitting-machines or frames, or knit by hand, and 

 composed wholly of cotton, forty per centum ad valo- 

 rem. 



Cotton cords, braids, gimps, galloons, webbing, gor- 

 ing, suspenders, braces, and all manufactures of cot- 

 ton not specially enumerated or provided for in this 

 act, and corsets, of whatever material composed, thir- 

 ty-five per centum ad valorem. 



Cotton laces, embroideries, insertings, trimmings, 

 lace window-curtains, cotton damask, hemmed hand- 

 kerchiefs, and cotton-velvet, forty per centum ad va- 

 lorem. 



Spool-thread of cotton, seven cents per dozen spools, 

 containing on each spool not exceeding one hundred 

 yards of thread ; exceeding one hundred yards on each 

 spool, for every additional one hundred yards of thread 

 or fractional part thereof in excess 01 one hundred 

 yards, seven cents per dozen. 



SCHEDULE J. HEMP, JUTE, AND FLAX GOODS. 



Flax-straw, five dollars per ton. 



Flax, not hackled or dressed, twenty dollars per 

 ton. 



Flax, hackled, known as " dressed line," forty dol- 

 lars per ton. 



Tow, of flax or hemp, ten dollars per ton. 



Hemp, manila, and other like substitutes for hemp 

 not specially enumerated or provided for in this act, 

 twenty-five dollars per ton. 



Jute- butts, five dollars per ton. 



Jute, twenty per centum ad valorem ; sunn, Sisal 

 grass, and other vegetable substances, not specially 

 enumerated or provided for in this act, fifteen dollars 

 per ton. 



Brown and bleached linens, ducks, canvas, pad- 

 dings, cot-bottoms, diapers, crash, huckabacks, hand- 



