THE COMMERCE OF IVORY 453 



the past fifty years than have those imposed upon some 

 other materials, destined to be worked up into articles of 

 luxury. From 1867 to 1871 the duty was 10 per cent, ad 

 valorem, this impost being removed in the latter part of 

 1871. Until October 13, 1913, ivory (unmanufactured) 

 remained free of duty, the impost since then, under the 

 so-called Underwood Tariff, being 20 per cent, ad valorem. 

 Manufactured articles, whether of ivory or bone, such as 

 chessmen, dice, draughtsmen, etc., were dutiable from 1867 

 to 1913 at a rate of 50 per cent, ad valorem, other manu- 

 factured articles of vegetable ivory, bearing a duty of 35 

 per cent, from 1867 to 1883, 30 per cent, from 1884 to 1891, 

 40 per cent, from 1891 to 1895, and 35 per cent, ad valorem 

 from August 28, 1895, to the present time. On unmanu- 

 factured vegetable ivory no duty has been imposed.* 



In an earlier chapter the principal ivory substitutes have 

 been described and some details given of their use.f For 

 the cheaper toilet articles, and for a number of other objects, 

 celluloid has been quite extensively employed, although it 

 is not a very satisfactory substitute. The value of the 

 manufactured, or partly manufactured, material imported 

 has varied widely in the different years, owing to the char- 

 acter and quality of the workmanship, the cost of manu- 

 facture being of course the main element of value. Thus 

 when a large quantity of fully manufactured articles are 

 imported, the total value will be many times what it 

 would have been if a great share of the material had been 

 brought in only partly finished, or only prepared for work- 

 ing. The use of celluloid for the small front facing of 

 piano keys has been alluded to in the chapter on the work- 

 ing of ivory. 



*These details have been courteously furnished by Mx. E. A. Blared^ of the Bureau of 

 Foreign and Domestic Commerce, Department of Commerce, Washington, D. C. 



fChapter Vm, pp. 279-291. 



