During the war, as already explained, the customs receipts have naturally declined, therefore the year preceding that has been selected as indicating the average revenue from custom-houses, when not disturbed by commercial treaty, such as that made in connection with the McKinley Tariff law of the United States, nor the other disturbances, such as civil war and subsequently the blockade of Cuban ports by the United States navy. The value of the following table is in the fact that it shows customs receipts from the several sources other than those which may be considered strictly import duties.

CUSTOM-HOUSE RECEIPTS DURING 1895-96, SPECIFYING TAXES
Tariff First
Quarter
Second
Quarter
Third
Quarter
Fourth
Quarter
Total.
Import Duties $2,464,392.70 $2,387,357.28 $1,947,152.48 $1,977,028.01$ 8,775,930.47
Ten per cent. on Imports 272,162.34 237,673.86 521,216.92 209,483.87 970,536.99
Provisional fifteen per cent. on Imports 84,126.55 312,346.57 302,821.71 267,337.93 966,632.76
Export Duties 344,850.62 227,858.34 359,135.46 369,237.95 1,301,082.37
Navigation Tax 2,539.75 4,635.50 6,232.50 5,305.00 18,712.75
Loading Tax 254,316.53 346,953.59 124,242.98 91,509.85 817,022.95
Unloading Tax 140,562.35 128,938.58 129,965.77 112,984.47 512,451.17
Passenger Tax 8,925.75 7,808.00 6,190.25 6,229.75 29,153.75
Merchants’ Bonds 332.05 143.50 208.56 228.84 912.95
Fines 18,308.40 22,496.45 13,346.50 16,663.15 70,814.50
Interest on Promissory Notes 695.03 ... ... ... 695.03
Excise Tax 333,003.78 252,265.95 333,525.56 205,179.59 1,123,974.88
Totals $3,924,215.85 $3,928,477.62 $3,474,038.69 $3,261,188.41 $14,587,920.57

Having treated as fully as possible on the revenue of Cuba in the past from customs and made such forecasts as to the probable revenue as would seem warranted by the official figures, the next chapter will be devoted to a summary of the schedules of the amended tariff now in force, which will probably remain during United States occupancy the customs revenue law of the Island.

PALM-TREE BRIDGE.
PALM-TREE BRIDGE.

CHAPTER XVI

THE AMENDED CUBAN TARIFF—OFFICIAL

AFTER a careful consideration of the facts given in the foregoing chapter, Assistant-Secretary of the Treasury, William B. Howell, and the author recommended the adoption of the following amended tariff, the order for the establishment of which President McKinley signed on the 13th of December, 1898; and the tariff was promulgated and took effect in all Cuban ports in the possession of the United States January 1, 1899. The new tariff, at the time this volume goes to press, is reported by the several custom-houses of the Island as working smoothly, and yielding an amount of revenue equivalent to the estimates given in the chapters relating to the revenue of the Island.

CUSTOMS TARIFF FOR PORTS IN CUBA
FREE LIST

The undermentioned articles may be imported into Cuba exempt from the duties stipulated in the tariffs on compliance with the prescribed conditions and the formalities established for every case in the customs ordinances:

346. Manures, natural.

347. Trees, plants, and moss, in natural or fresh state.

348. National products returning from foreign exhibitions, on presentation of the bill of lading or certificate proving their exportation from the Island and of satisfactory evidence attesting that such products have been presented and have been shipped to their point of departure.

349. Carriages, trained animals, portable theatres, panoramas, wax figures, and other similar objects for public entertainment, imported temporarily, provided bond be given.

350. Receptacles exported from Cuba with fruits, sugar, molasses, honey, and brandy, and reimported empty, including receptacles of galvanised iron intended for the exportation of alcohol.

351. Specimens and collections of mineralogy, botany, and zoology; also small models for public museums, schools, academies, and scientific and artistic corporations, on proof of their destination.

352. Used furniture of persons coming to settle in the Island.

353. Samples of felt, wall paper, and tissues, when they comply with the following conditions:

(a) When they do not exceed 40 centimetres in length, measured in the warp or length of the piece, even when such samples have the entire width of the piece. The width shall, for tissues, be determined by the list, and for felts and wall paper by the narrow border which has not passed through the press.

(b) Samples not having these indications shall only be admitted free of duty when they do not exceed 40 centimetres in any dimension.

(c) In order to avoid abuse, the samples declared for free entry must have cuts at every 20 centimetres of their width, so as to render them unfit for any other purpose.

354. Samples of trimmings in small pieces, of no commercial value or possible application.

355. Archæological and numismatical objects for public museums, academies, and scientific and artistic corporations, on proof of their destination.

356. Works of fine art acquired by the Government, academies, or other official corporations, and intended for museums, galleries, or art schools, when due proof is given as to their destination.

357. Gold in bars, powder, or coined; also national silver or bronze coins.

358. Wearing apparel, toilet objects, and articles for personal use, bed and table linen, books, portable tools and instruments, theatrical costumes, jewels, and table services bearing evident trace of having been used, imported by travellers in their luggage in quantities proportionate to their class, profession, and position.

359. When travellers do not bring their baggage with them, the clearing of the same may be made by the conductor or persons authorised for the purpose, provided they prove, to the satisfaction of the customs, that the effects are intended for private use.

360. Stone, unwrought, for paving purposes.

361. Ploughs, hoes, hatchets, machetes, cane knives, etc., for agricultural purposes, and other agricultural implements not machinery.

362. Quinine, sulphate and bisulphate of, and all alkaloids or salts of cinchona bark.

363. Hemp, flax, and ramie, raw, hackled, or tow.

364. Abaca, heniquen, pita, jute, and other vegetable fibres, raw, hackled, or tow.

365. Single yarns made of jute for the manufacture of sugar bags only, to be imported by sugar-bag manufacturers only, the importer to give a bond to use the yarn exclusively for the manufacture of sugar bags.

366. Books, maps, and scientific instruments, for the use of schools.

367. Coal and coke.

368. Mineral, carbonated or seltzer waters, natural or artificial, root beer, ginger ale, and other similar non-alcoholic beverages, not otherwise provided for.

369. Fresh fish.

370. Second-hand clothing donated for charitable purposes to needy persons, and not for sale.

371. Articles of the growth, produce, and manufacture of the island of Cuba exported to a foreign country and returned without having been advanced in value or improved in condition by any process of manufacture or other means, and upon which no drawback or bounty has been allowed.

IMPORT RATES OF DUTY
ABBREVIATIONS EMPLOYED IN THE TARIFF
G. W. = Gross weight.
N. W. = Net weight.
G. W.; T. = Gross weight or tare, as the case may be.
T. = Tare.
S. T. = Special tare.
Kil. = Kilograms.
Kilog. = Kilogram.
Hectog. = Hectogram.
Hectol. = Hectoliter.

Duties shall be paid in United States money, or in foreign gold coin, such as the Spanish alfonsinos (centen) and the French louis, which will be accepted at the following rates: Alfonsinos (25-peseta piece), $4.82; louis (20-franc piece), $3.86.

The following Spanish silver coins now in circulation in the Island of Cuba shall be received for customs at the following fixed rates in American money: Peso, 60 cents; medio peso, 30 cents; peseta, 12 cents; real, 6 cents; medio real, 3 cents.

Bronze and copper coins now current in the Island of Cuba will be received at their face value for fractional parts of a dollar in a single payment to an amount not exceeding 12 cents (1 peseta).

The metrical system of weights and measures is in use in Cuba.

Importations from the United States are dutiable like other commodities.

Class I.—Stones, Earths, Ores, Glass, and Ceramic Products
Group I.—Stones and earths employed in building, arts, and manufactures
1. Marble, jasper, and alabaster:
  a. In the rough or in dressed pieces, squared or prepared for shaping, G. W. 100 kil. $0.50
  b. Slabs, plates, or steps of any dimension, polished or not, G.W. 100 kil. 1.00
  c. Sculptures, high and bas-reliefs, vases, urns, and similar articles for house decoration, T. 100 kil. 3.10
  d. Wrought or chiselled into other articles, polished or not, T. 100 kil. 2.00
2. Stones, other, natural or artificial:
  a. Slabs, plates, or steps, G. W. do. .50
  b. Wrought into all other articles, T. do. 1.00
3. Earths employed in manufactures and arts: Cement, lime, and gypsum, G. W 100 kil. .60
4. Gypsum manufactured into articles:
  a. Statuettes, T. do. 3.00
 b. Articles, other, T. do. .75
Group 2. Coal.
(See Free list).
Group 3.——Schists, bitumens, and their derivatives
6. Tar and mineral pitch, asphalts, bitumens, and schists, G. W., 100 kil. $0.60
7. Oleonaphtha, crude natural petroleum and crude oils derived from schists, G. W. 100 kil. 1.40
  a. Crude petroleum to be used exclusively in the manufacture of illuminating gas and only at gas works in Cuba, said gas works to be subject to inspection by the customs authorities, and to be used for no other purpose, provided that the importer gives such bond as may be regarded necessary by the acting collector, G. W. 100 kil. .70
8. Petroleum and other mineral oils, rectified or refined, intended for illumination; benzine, gasoline, and mineral oils not specially mentioned; vaseline, G. W. 100 kil. 4.70
  a. A product from petroleum known under the name of cordage oil, imported by and used exclusively for cordage works in their manufacture of rope and cordage, provided that the importation be made at the direct demand of the president of the cordage company, and that the latter submit their works at all times to the inspection of the customs authorities, and that the importer give such bond as may be regarded necessary by the acting collector, G. W. 100 kil. 2.35
Group 4.——Ores
9. Ores, G. W. 100 kil. .10
Group 5.——Crystal and Glass
10. Common or ordinary hollow glassware; electric insulators, T. 100 kil. 1.00
Common bottles of glass, intended to contain beer, rum, and sparkling wines, manufactured with native fruit, and garrafones or demijohns and siphons to contain mineral, carbonated, or seltzer waters, shall enjoy a rebate of 60 per cent. of the duties stipulated in this number, when imported and declared in the custom-house by the manufacturers of said beverages.
11. Crystal, and glass imitating crystal:
  a. Articles, cut, engraved, or gilt, T. 100 kil. 14.00
 b. Articles, other, T. do. 7.00
12. Plate glass and crystal:
  a. Slabs, paving or roofing, T. 100 kil. 1.65
  b. For windows or in other articles, provided they be neither polished, bevelled, engraved, nor annealed, T. 100 kil. 3.40
  c. Window glass set in lead and polished, or bevelled plate glass, T. 100 kil. $4.90
  d. Articles, engraved or annealed, T. do. 9.80
13. Glass and crystal, tinned, silvered, or coated with other metals:
  a. Common mirrors not exceeding 2 mm. in thickness, coated with red or dark mercurial varnish, T. 100 kil. 10.00
  b. Mirrors, other, not bevelled, T. do. 15.00
  c. Mirrors, bevelled, T. do. 18.00
14. Glass and crystal in statuettes, flower stands, and vases and similar articles for toilet purposes and house decorations; spectacle and watch glasses; imitations of precious or fine stones; enamel, T.kilog..56
15. Incandescent electric lamps, mounted or nothundred. 2.50
Group 6.——Pottery, earthenware, and porcelain
16. Bricks of clay, not glazed, for building purposes, furnaces, etc.; articles of fire clay, G. W. 100 kil. .30
17. Roofing tiles of clay, not glazed, for building purposes, per square (10 by 10 feet) 1.50
18. Slabs or conduits of clay, glazed or unglazed, cement or stoneware, G. W. 100 kil. .50
19. Ceramic tiles of all kinds and glazed roofing tiles, per square (10 by 10 feet) 2.50
20. Hollow ware, glazed or not, of clay or stoneware:
  a. Household and kitchen utensils, T. 100 kil. .80
  b. Dishes or other articles, provided that they be neither gilt, painted, nor ornamented in relief, T. 100 kil. 5.50
  c. Common bottles of earthenware, to contain beer, etc. do. 1.00
  d. Articles, gilt, painted, or ornamented in relief, T. do. 5.60
21. Hollow ware or dishes of faience:
  a. Neither painted, gilt, nor in relief, T. do. 3.50
  b. Gilt, painted, or with ornaments in relief, T. do. 6.40
22. Hollow ware or dishes of porcelain:
  a. Neither painted, gilt, nor in relief, T. do. 5.80
  b. Painted, gilt, or with ornaments in relief, T. do. 9.30
23. Statuettes, flower stands, and vases, high and bas-reliefs, articles for toilet purposes and house decoration, of fine clay, faience, stoneware, porcelain, or bisque, T. kilog. .25
Class II.—Metals, and all Manufactures in which a Metal Enters as a Principal Element
Group I.—Gold, silver, and platinum, and alloys of these metals
24. Gold and platinum in jewelry or goldsmiths’ wares, with or without precious stones or pearls; jewelry or wares of silver, with precious stones, pearls and seed pearls, not set, N. W. hectog. $7.50
25. Gold or platinum wrought in articles, other, of all kinds, N. W. hectog. $2.80
26. Silver in ingots, bars, plates, sheets, or powder, N. W. kilog. 2.60
27. Jewelry or wares of silver, without precious stones or pearls, N.W. hectog. 1.50
28. Silversmiths’ wares, other, of all kinds, and platinum in ingots, N. W. kilog. 8.00
29. Plate, N. W. do. 2.40
Group 2.—Cast iron (I)
(I) Articles of malleable cast iron are dutiable as manufactures of wrought iron,
Cast iron:
30. Pigs, G. W. 100 kil. .10
31. Articles not coated or ornamented with another metal or porcelain, neither polished or turned—
  a. Bars, beams, plates, grates for furnaces, columns, and pipes, G. W. 100 kil. .50
  b. Lubricating boxes for railway trucks and carriages, and railway chairs, G. W. 100 kil. .35
  c. Articles, other, G. W. do. .75
32. Articles of all kinds not coated or ornamented with another metal or porcelain, polished or turned, T. 100 kil. 1.20
33. Articles of all kinds, enamelled, gilt, tinned, or coated or ornamented with other metals or porcelain, T. 100 kil. 2.30
Group 3.—Wrought iron and steel
34. Iron, soft or wrought, in ingots or “tochos”; steel in ingots, G. W., 100 kil. .40
35. Wrought iron or steel, rolled—
  a. Rails, G. W. do. .425
  b. Bars of all kinds, including rods, tires, hoops, and beams, G. W. 100 kil. .90
  c. Bars of all kinds of fine crucible steel, G. W. do. 1.60
36. Sheets, rolled—
  a. Neither polished nor tinned, of 3 millimetres and more in thickness, G. W. 100 kil. 1.10
  b. Neither polished nor tinned, of less than 3 millimetres in thickness, and hoop iron, G. W. 100 kil. 1.20
  c. Tinned and tin plate, G. W. do. 1.50
  d. Polished, corrugated, perforated, cold-rolled, galvanised or not, and bands of polished hoop iron, G. W. 100 kil. 1.30
37.
Wrought iron or steel:
Cast in pieces, in the rough, neither polished, turned, nor adjusted, weighing, each—
  a. 25 kil. or more, G. W. 100 kil. $1.00
  b. Less than 25 kil., G. W. do. 1.35
38. Cast in pieces, finished—
  a. Wheels weighing more than 100 kilograms, fish plates, chairs, sleepers, and straight axles; springs for railways and tramways; lubricating boxes, G. W. 100 kil. .60
  b. Wheels weighing 100 kilograms or less; springs other than for railways and tramways; bent axles and cranks, G. W. 100 kil. 1.40
39. Pipes—
  a. Covered with sheet brass, G. W. do. 1.40
  b. Other, galvanised or not, G. W. do. 1.40
40. Wire, galvanised or not—
  a. 2 millim. or more in diameter, T. do. 1.00
  b. More than ½ and up to 2 millim. in diameter, T. do. 1.30
  c. ½ millim. or less in diameter, and wire covered with any kind of tissue, T. 100 kil. 1.60
41. In large pieces, composed of bars or bars and sheets fastened by means of rivets or screws; the same, unriveted, perforated, or cut to measure for bridges, frames, and other buildings, G. W., 100 kil. 1.80
42. Anchors, chains for vessels or machines, moorings, switches, and signal disks, G. W. 100 kil. .80
42a.Anvils, T. do. 2.50
43. Wire gauze—
  a. Up to 20 threads per inch, T. do. 2.00
  b. Of 20 threads or more per inch, T. kilog. .06
44. Cables, fencing (barbed wire), and netting; furniture springs, G. W., 100 kil. 1.00
45. Tools and implements—
  a. Fine, for arts, trades, and professions, of crucible steel, T. 100 kil. 8.00
  b. Other, T. do. 2.50
46. Screws, nuts, bolts, washers, and rivets; Parisian and similar tacks, T 100 kil. 1.50
47. Nails, clasp nails, and brads, T. do. 1.00
48. Buckles:
  a. Gilt, silvered, or nickeled, T. kilog. .20
  b. Other, T. do. .15
49. Needles, sewing or embroidering, pins, and pens; pieces of clockworks, N. W. kilog. .30
50. Crochet hooks and the like; hooks, hairpins, and surgical instruments, N. W. kilog. .30
51. Cutlery of all kinds; tailors’ scissors; sidearms and pieces for same, T. kilog. .40
52. Firearms:
  a. Barrels, unfinished, for portable arms, G. W. kilog. $ .25
  b. Small arms, such as pistols and revolvers, also their detached parts, T. kilog. 1.00
  c. Sporting guns: Muzzle-loading, and detached parts thereof, T. kilog. .60
  d. Breech-loading, and detached parts thereof, T. do. 2.50
53. Manufactures of tin plate, T. 100 kil. 4.00
Wrought iron or steel:
54. Articles of all kinds not specially mentioned, common, even coated with lead, tin, or zinc, or painted or varnished—
  a. In which sheet predominates, T. 100 kil. 3.00
  b. In which sheet does not predominate, T. do. 2.00
55. Articles of all kinds not specially mentioned, fine, i.e., polished, enamelled, coated with porcelain, nickel, or other metals (with the exception of lead, tin, or zinc), or with ornaments, borders, or parts of other metals, or combined with glass or earthenware—
  a. In which sheet predominates, T. 100 kil. 3.00
  b. In which sheet does not predominate do. 3.00
Group 4.—Copper and alloys of common metals with copper (brass, bronze, etc.)
56. Copper scales, copper of first fusion, old copper, brass, etc., G. W. 100 kil. 3.00
57. Copper and alloys of copper in ingots, G. W. do. 4.00
58. Rolled in bars of all kinds, G. W. do. 4.50
59. Rolled in sheets, G. W. do. 5.00
60. Wire, galvanised or not—
  a. 1 millimetre and more in diameter, T. do. 6.00
  b. Less than 1 millimetre in diameter, T. do. 6.00
  c. Gilt, silvered, or nickeled, T. kilog. .50
61. Wire covered with tissues or insulating materials; conducting cables for electricity over public thoroughfares, T. 100 kil. 7.50
62. Wire gauze—
  a. Up to 100 threads per inch, T. 100 kil. 6.00
  b. Of 100 threads or more per inch, T. kilog. .15
63. Pipes, bearings, plates for fireplaces, and boilermakers’ wares partially wrought, G. W. 100 kil. 4.50
64. Nails and tacks:
  a. Gilt, silvered, or nickeled, T. kilog. .20
  b. Other, T. do. .12
65. Pins or pens, N. W. do. .60
Copper and alloys of copper:
66. Articles not specially mentioned, varnished or not, T. kilog. .20
67. Articles, gilt, silvered, or nickeled, not specially mentioned, T. kilog. .50
Group 5.—Other metals and their alloys
68. Mercury, G. W. kilog. $ .20
Nickel, aluminium, and alloys having for a basis these metals:
69. In lumps or ingots, G. W 100 kil. 3.00
Tin and alloys thereof:
70. In lumps or ingots, G. W. do. 4.00
Zinc, lead, and other metals not specially mentioned, as well as their alloys:
71. In lumps or ingots, G. W. 100 kil. 1.00
Nickel, aluminium, and their alloys:
72. In bars, sheets, pipes, and wire, G. W.. do. 7.00
Tin and alloys thereof:
73. In bars, sheets, pipes, and wire, G. W.. do. 7.00
Zinc, lead and other metals:
74. In bars, sheets, pipes, and wire, G. W. 1.50
75. Tin hammered in thin leaves (tin foil) and capsules for bottles, T. kilog. .04
Nickel, or aluminium, and their alloys:
76. Articles of all kinds, T. do. .50
Tin and alloys thereof (Britannia metal, etc.):
77. Articles of all kinds, T. do. .50
78. Zinc, lead, and other metals, and their alloys:
  a. Articles, gilt, silvered, or nickeled, T. do. .30
  b. Articles, other, T do. .15
Group 6.—Wastes and scoriæ
79. Filings, shavings, cuttings of iron or steel, and other wastes of cast iron or from the manufacture of common metals, fit only for resmelting, G. W. 100 kil. .15
80. Scoriæ resulting from the smelting of ores, G. W. do. .03
Class III.—Substances Employed in Pharmacy and Chemical
Industries, And Products Composed of these Substances
Group 1.—Simple drugs
81. Oleaginous seeds, copra or cocoanuts, G. W. 100 kil. $2.00
82. Resins and gums:
  a. Colophany, pitch, and similar products, G. W. do. .50
  b. Spirits of turpentine, T. do. 2.50
  c. Caoutchouc and gutta-percha, raw or melted in lumps, G. W. 100 kil. 3.00
83. Extracts of licorice, camphor, aloes, and other similar vegetable juices, G. W. 100 kil. 5.25
84. Tan bark, G. W do. .25
85. Opium, G. W. kilog. 6.00
86. Other simple vegetable products, not specially mentioned, G. W. 100 kil. $2.75
87. Animal products employed in medicine, not specially mentioned, G. W. 100 kil. 1.80
88. Natural colours, in powder or in lumps (ochres, etc.), do. .60
Group 2.—Colours, dyes, and varnishes
89. Artificial colours of metallic bases:
  a. In powder or lumps, G. W.; T. 100 kil. 2.55
  b. Prepared in the paste, oil, or water; also lead or coloured pencils, G. W.; T. 100 kil. 5.00
90. Other artificial colours, in powder, crystals, lumps, or paste, G. W.; T.kilog. .25
91. Natural dyes:
  a. Woods, barks, roots, etc., for dyeing, G. W. 100 kil. .20
  b. Madder, G. W. do. 4.50
  c. Indigo and cochineal, G. W. kilog. .20
92. Artificial dyes:
  a. Extracts from logwood, archil, and other dyeing extracts, G. W.; T. 100 kil. 5.00
  b. Writing, drawing, or printing inks, G. W.; T. do. 3.00
  c. Colours derived from coal, G. W.; T. kilog. .20
93. Varnish, G. W.; T. 100 kil. 7.50
94. Blacking, G. W. do. 3.00
Group 3.—Chemical and pharmaceutical products
95. Simple bodies:
  a. Sulphur, G. W 100 kil. .15
  b. Bromine, boron, iodine, and phosphorus. Phosphorus, T.; other, G. W.kilog. .18
96. Inorganic acids:
  a. Hydrochloric, boric, nitric, and sulphuric, also aqua regia, G. W. 100 kil. .30
  b. Liquid carbonic acid, N. W. do. 5.00
  c. Other, G. W. do. 5.00
97. Organic acids:
  a. Oxalic, citric, tartaric, and carbolic, G. W. do. 1.00
  b. Oleic, stearic, and palmetic, G. W. do. 1.40
  c. Acetic, G. W. do. 6.00
  d. Other, G. W. do. 5.00
98. Oxides and oxyhydrates: Of ammoniac, potash, and other caustic and barilla alkalies, G. W. 100 kil. .25
99. Inorganic salts:
  a. Chloride of sodium (common salt), G. W. do. .50
  b. Chloride of potassium; sulphates of soda, iron, or magnesia; carbonate of magnesia; alum, G. W. 100 kil. $0.45
  c. Sulphate of ammoniac; phosphates and superphosphates of lime; nitrate of potash and soda, G. W. 100 kil. .03
  d. Other salts of ammoniac, salts of copper, chloride of lime, sulphate of potash, hyposulphite of soda and borax, G. W., 100 kil. .75
  e. Chlorates of soda and potash, G. W. do 1.80
100. Organic salts:
  a. Acetates and oxalates, G. W. do 2.50
  b. Citrates and tartrates, T. do 3.00
101. Alkaloids and their salts; chlorides of gold and silver, N. W.,kilog. 6.75
102. Chemical products not specially mentioned, G. W.; T. do .05
103. Pills, capsules, medicinal dragees, and the like, T. do .25
104. Pharmaceutical products not specially mentioned, T. do .10
Group 4.—Oils, fats, wax, and their derivatives
105. Vegetable oils:
  a. Solid (cocoanut, palm, etc.), G. W. 100 kil. 2.50
  b. Liquid, except olive oil, G. W. do 3.00
106. Crude oils and animal fats:
  a. Cod-liver oil and other medicinal oils, not refined, G. W. 100 kil. 1.47
  b. Glycerin, olein, stearin, and spermaceti, crude, G. W. do 1.40
  c. Other crude oils and fats, G. W. 100 kil. .50
107. Mineral, vegetable, or animal wax, unwrought, and paraffin in lumps, G. W. 100 kil. 2.50
108. Articles of stearin and paraffin, wax of all kinds, wrought, T. 100 kil. 2.40
109. Common soap, G. W.; T. do 1.50
110. Perfumery and essences, T.kilog. .20
Group 5.—Various
111. Artificial or chemical fertilizers, G. W. 100 kil. .05
112. Starch and feculæ for industrial uses; dextrin and glucose, G. W.; T. 100 kil. 1.40
113. Glues, albumens, and gelatin, G. W. do 3.90
114. Carbons prepared for electric lighting, G. W. do 3.00
115. Gunpowder and explosives:
  a. Gunpowder, explosive compounds, and miners’ fuses, G. W.; T. 100 kil. 4.00
  b. Gunpowder, sporting, and other explosives not intended for mines, N. W.kilog. .20
Class IV.—Cotton and Manufactures Thereof.
Group 1.—Cotton in the wool and yarns
116. Cotton in the wool and cotton waste, G. W. 100 kil. $1.00
117. Cotton yarn and thread for crocheting, embroidering, and sewing; including the weight of reels, N. W.kilog. .33
Group 2.—Tissues
118. Tissues, plain and without figures, napped or not, weighing 10 kilograms or more per 100 square metres, unbleached, bleached, or dyed, having:
  a. Up to 9 threads, N. W.kilog. .13
  b. From 10 to 15 threads, N. W. do .17
  c. From 16 to 19 threads, N. W. do .23
  d. 20 threads or more, N. W. do .35
118 a. The same tissues, printed or manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 30 per cent., N. W.
119. Tissues, plain and without figures, napped or not, weighing less than 10 kilograms per 100 square metres, unbleached, bleached, or dyed, having:
  a. Up to 6 threads, N. W.kilog. .15
  b. From 7 to 11 threads. N. W. do .20
  c. From 12 to 15 threads, N. W. do .27
  d. From 16 to 19 threads, N. W. do .37
  e. 26 threads or more, N. W. do .50
119 a. The same tissue, printed or manufactured with dyed yarns: Dutiable as the tissue, with a surtax of 40 per cent., N. W.
120. Tissues, twilled or figured on the loom, napped or not, weighing 10 kilograms or more per 100 square meters, unbleached, bleached, or dyed, having:
  a. Up to 6 threads, N. W.kilog. .15
  b. From 7 to 11 threads, N. W. do .18
  c. From 12 to 15 threads, N. W. do .20
  d. From 16 to 19 threads, N. W. do .32
  e. 20 threads or more, N. W. do .42
120 a. The same tissues, printed or manufactured with dyed yarns: Dutiable as the tissue, with a surtax of 30 per cent., N. W.
121. Tissues, twilled or figured on the loom, napped or not, weighing less than 10 kilograms per 100 square metres, unbleached, bleached, or dyed, having:
  a. Up to 6 threads. N. W.kilog. .18
  b. From 7 to 11 threads, N. W. do .23
  c. From 12 to 15 threads, N. W. do .32
  d. From 16 to 19 threads, N. W. do .43
  e. 20 threads or more, N. W. do .55
121a. The same tissues, printed or manufactured with dyed yarns: Dutiable as the tissues, with surtax of 40 per cent., N. W.
122. Tissues for counterpanes, N. W. kilog. $ 0.24
123. Piqués of all kinds, N. W. do .45
124. Carded tissues:
  a. Unbleached, half bleached, or dyed in the piece, N. W. do .08
  b. Bleached, printed or manufactured with dyed yarns, N. W.,kilog. .20
125. Velvety tissues, such as corduroys and velveteens; three-ply plush tissues, cut or not, N. W.kilog. .47
126. Knitted goods, even with needlework. do. .30
  a. Undershirts and drawers of simple finish or rough sewing, N. W.kilog. .70
  b. Undershirts and drawers of double sewing or fine finish, N. W.,kilog. .80
  c. Stockings, socks, gloves, and other small articles of simple finish or rough sewing, N. W.kilog. .70
  d. Stockings, socks, gloves, and other small articles of double sewing or fine finish, N. W.kilog. .90
127. Tulles:
  a. Plain, N. W. do. .70
  b. Figured or embroidered on the loom, N. W. do. .92
128. Lace, blondes, and tulle for borders, of all kinds, N. W. do. 1.47
129. Carpets of cotton, N. W.kilog. .15
130. Tissues called tapestry, for upholstering furniture and for curtains manufactured with dyed yarns; table-covers and counterpanes of the same kind, N. W.kilog. .32
131. Wicks for lamps and candles, N. W. do. .15
132. Trimmings of cotton; ribbons and galloons, N. W. do. .52
Class V.—Hemp, Flax, Pita, Jute, and other Vegetable Fibres, and Their Manufactures
Group 1.—Raw and spun
133. Twisted yarns of two or more ends (including the weight of the reels); also the fibres of abaca, heniquen, pita, jute, and other vegetable fibres, prepared for spinning, not otherwise provided for, N. W. kilog. $ 0.10
133a. Bags for sugar 100 kil. 2.00
134. Rope and cordage:
  a. Twine or rope yarn and cord of hemp, not exceeding 3 millimetres in thickness, G. W. 100 kil. 6.00
  b. Cordage- and ropemakers’ wares of hemp, exceeding 3 millimetres in thickness, N. W. 100 kil. 6.00
  c. Cordage- and ropemakers’ wares of abaca, heniquen, pita, jute, or other fibres, N. W. 100 kil. 6.00
Group 2.—Tissues
135. Tissues of hemp, linen, ramie, jute, or other vegetable fibres, not specially mentioned, plain, twilled or damasked, weighing 35 kilograms or more per 100 square metres, unbleached, half bleached, or dyed in the piece, having:
  a. Up to 5 threads, N. W. 100 kil. $2.00
  b. From 6 to 8 threads, N. W.kilog. .05
  c. 9 threads or more, N. W. do. .08
135a. The same tissues, bleached or printed:
 Dutiable as the tissue, with a surtax of 15 per cent., N. W.
135b. The same tissues, manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 25 per cent., N. W.
136. Tissues, plain, twilled, or damasked, weighing from 20 to 35 kilograms per 100 square metres, unbleached, half bleached, or dyed in the piece, having:
  a. Up to 5 threads, N. W.kilog. .06
  b. From 6 to 8 threads, N. W. do. .08
  c. From 9 to 12 threads, N. W. do. .12
  d. From 13 to 16 threads, N. W. do. .16
  e. 17 threads or more, N. W. do. .20
136a. The same tissues, bleached or printed:
 Dutiable as the tissue, with a surtax of 25 per cent., N. W.
136b. The same tissues, manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 40 per cent., N. W.
137. Tissues, plain, twilled, or damasked, weighing from 10 to 20 kilograms per 100 square metres, unbleached, half bleached, or dyed in the piece, having:
  a. Up to 8 threads, N. W. kilog .08
  b. From 9 to 12 threads, N. W. do .12
  c. From 13 to 16 threads, N. W. do .18
  d. From 17 to 20 threads, N. W. do .25
  e. 21 threads or more, N. W. do .35
137a. The same tissues, bleached or printed:
Dutiable as the tissue, with a surtax of 30 per cent., N. W.
137b. The same tissues, manufactured with dyed yarns:
Dutiable as the tissue, with a surtax of 50 per cent., N. W.
138. Tissues, plain, twilled, or damasked, weighing less than 8 kilograms per 100 square metres, unbleached, half bleached, or dyed in the piece, having:
  a. Up to 8 threads, N. W.kilog. .10
  b. From 9 to 12 threads, N. W. do .14
  c. From 13 to 16 threads, N. W. do .20
  d. From 17 to 20 threads, N. W. do .35
  e. 21 threads or more, N. W. do .06
138a. The same tissues, bleached or printed: Dutiable as the tissue, with a surtax of 30 per cent., N. W.
138b. The same tissues, manufactured with dyed yarns: Dutiable as the tissue, with a surtax of 50 per cent., N. W.
139. Velvets and plushes of linen, jute, etc., N. W. kilog. $0.20
140. Knitted goods of linen or hemp, mixed or not with cotton or other vegetable fibres, even with needlework:
  a. In the piece, jerseys, or drawers, N. W.kilog. .80
  b. Stockings, socks, gloves, and other small articles, N.W. do 1.00
141. Tulles:
  a. Plain, N. W. do .60
  b. Figured or embroidered on the loom, N. W. do .75
142. Lace, blonde, and tulles for borders, N. W. do 2.00
143. Carpets of jute, hemp, or other vegetable fibres without admixture of wool, N. W.kilog. .05
144. Tissues called tapestry for upholstering furniture and for curtains, mixed or not with cotton, figured or damasked, provided they be manufactured with yarns dyed prior to being woven; table- covers and counterpanes of the same kind, N. W.kilog. .28
145. Trimmings of hemp, jute, linen, ramie, etc.; ribbons and galloons, N. W.kilog. .40
Class VI.—Wool, Bristles, Hair, Horsehair, and their Manufactures
Group 1.—Raw and spun
146. Bristles, hair, and horsehair per cent. ad valorem 40
147. Wool, raw do. 40
148. Woollen yarn, unbleached, bleached or dyed, single or twisted per cent. ad valorem. 40
 Woollen yarns mixed with silk shall be liable to the following surtaxes:
  When containing up to one-fifth of silk, per cent. ad valorem 22
 When containing up to two-fifths of silk do 50
  When containing three-fifths or more of silk the yarns shall be dutiable as untwisted silk.
Group 2.—Tissues and fulled stuffs
149. Swanskin of pure or mixed wool per cent. ad valorem 40
150. Baizes:
  a. Of pure wool do 40
  b. Of mixed wool do 40
151. Flannels, white or colored, for underclothing:
  a. Of pure wool do 40
  b. Of mixed wool do 40
152. Blankets or counterpanes of wool, pure or mixed with other materials:
  a. Grey blankets (“pardas”) per cent. ad valorem 40
  b. Other do 40
153. Astrakhans, plushes, and velvets of wool, pure or mixed do 40
154. Cloths and other tissues not specially mentioned, of wool, hair, or flock wool, comprised or not in drapery, weighing per square metre:
 300 grams or more:
  a. Of wool, hair, or flock wool, pure per cent. ad valorem 40
  b. Of wool or hair, mixed do 40
155. From 175 to 300 grams:
  a. Of wool, hair, or flock wool, pure do 40
  b. Of wool or hair, mixed do 40
156. Less than 175 grams:
  a. Of wool, hair, or flock wool, pure do 40
  b. Of wool or hair mixed do 40
157. Tissues of bristle or horsehair, with or without an admixture of cotton or other vegetable fibres per cent. ad valorem 40
158. Knitted stuffs, with or without an admixture of cotton or other vegetable fibres, even with needlework:
  a. In the piece, jerseys, or drawers per cent. ad valorem 40
  b. In stockings, socks, gloves, and other small articles do 40
159. Carpets of wool, pure or mixed with other materials:
  a. With uncut pile do 40
  b. Plushy or with cut pile do 40
160. Tissues called tapestry, for curtains and uphol- stering furniture, of wool, pure or mixed with cotton or other vegetable fibres, even figured or damasked, weighing more than 350 grams per square metre; table- covers and counterpanes of the same kind per cent. ad valorem 40
161. Felts of wool, pure or mixed do 40
162. Trimmings of wool; ribbons and galloons do 40
Class VII.—Silk and Manufactures of Silk
Group 1.—Yarns
163. Silk and floss silk, spun or twisted, in skeins per cent. ad valorem 50
164. Silk on reels, including weight of the reels do 50
Group 2.—Tissues
165. Tissues of unbleached silk per cent. ad valorem 50
166. Tissues of silk or floss silk: Not mixed with any other material— Plain, not figured, twilled, or serged—
  a. Black do 50
  b. Coloured do 50
167. Figured, plushy or velvety do 50
168. Mixed with another material:
Plain, not figured, twilled, or serged—
  a. Mixed with cotton or other vegetable fibres do50
  b. Mixed with wool or hair do50
169. Figured, plushy or velvety do50
170. Knitted stuffs of boiled silk, of unbleached silk; or of floss silk, made up in any kind of article:
  a. Of pure silk per cent. ad valorem 50
  b. Mixed with other textile materials do50
171. Tulles of silk or floss silk, pure or mixed:
  a. Plain do50
  b. Figured or embroidered on the loom do50
172. Lace tulles for borders and blondes, of silk or floss silk, plain or figured:
  a. Not mixed per cent. ad valorem 50
  b. Mixed with cotton or other vegetable fibres do50
173. Trimmings of silk do50
Class VIII.—Paper and its Applications
Group 1.
174. Paper pulp, G. W. 100 kil. $0.15
Group 2.—Printing and writing paper
175. Paper, endless or in sheets, white or coloured, uncut and unprinted, for printing purposes, T. 100 kil. 4.00
176. Paper, endless or in sheets, white or coloured, used for wrapping purposes, T. 100 kil. 2.50
177. Paper in sheets, unruled, unprinted, and uncut, white or coloured, used for writing purposes 100 kil. 8.00
Group 3.—Paper, printed, engraved, or photographed
178. Books, bound or unbound, and similar printed matter 100 kil. 1.25
179. Headed paper, forms for invoices, labels, cards, and the like, T.kilog. .10
180. Prints, maps, charts, etc., drawings, photographs, and engravings; pictures, lithographs, chromolithographs, oleographs, etc., used as labels and wrappers for tobacco or other purposes:
  a. Of a single printing and bronze or leaf, including labels printed only in bronze or leaf, T.kilog. .05
  b. Of two printings and bronze or leaf, T. do. .20
  c. Of three to ten printings (inclusive) and bronze or leaf, T.kilog. .40
  d. Of more than ten printings and bronze or leaf, T. do. .80
Group 4.—Wallpaper
181. Wall paper printed:
  a. On natural ground, T. 100 kil $4.00
  b. On dull or glazed ground, T. do 6.00
  c. With gold, silver, wool, or glass, T. kilog .27
Group 5.—Pasteboard and various papers
182. Blotting paper, common packing paper, and sand or glass paper, T. 100 kil 1.75
183. Thin paper, of common pulp, for packing fruit, T. do 2.30
184. Other paper not specially mentioned, T. do 4.60
185. Pasteboard in sheets:
  a. Cardboard paper and fine, glazed, or pressed cardboard, T. 100 kil 3.50
  b. Other pasteboard, T. do 1.00
186. Manufactures of pasteboard:
  a. Boxes lined with ordinary paper, T. do 1.00
  b. Boxes with ornaments or lined with fine paper, T. kilog .22
  c. Articles not specially mentioned, T. do .17
187. Paste and carton-pierre:
  a. In mouldings or unfinished articles, T. 100 kil 1.00
  b. In finished articles, T. kilog .15
Class IX.—Wood and other Vegetable Materials Employed in Industry, and Articles Manufactured therewith
Group 1.—Wood
188. Staves thousand $0.80
189. Ordinary wood:
  a. In boards, deals, rafters, beams, round wood, and timber for shipbuilding, G. W. cubic metre .40
  b. Planed or dovetailed, for boxes and flooring, broomsticks and cases wherein imported goods were packed, G. W. 100 kil .16
190. Fine wood for cabinetmakers:
  a. In boards, deals, trunks, or logs, G. W. do 1.20
  b. Sawn in veneers, T. do 1.75
191. Coopers’ wares:
  a. Fitted together, G. W. do .65
  b. In shooks, also hoops and headings, G. W. do .36
192. Wood, cut, for making hogsheads or casks for sugar or molasses, G. W. 100 kil .06
193. Latticework and fencing, G. W. do .60