Page:United States Statutes at Large Volume 3.djvu/352
gm FOURTEENTH CONGRESS. Sess. I. Ch. 107. 1816, Ad vnlomm Pggmgn gods, bolts, spikes Ol' 1mi1S, fol1l' CGIUS p€\' p0u11d; OI] coH`gg f}v€
’P"°‘6° d“· cents per pound ; on cotton, three cents pcr pound: on mm-ams, thm,
` cents per pound; on figs, three cents par pound; on foreign caught fish, one dollar per quintal; on mackerel, one dollar and fifty cents per barrel ; on salmon, two dollars per barrel, and on all other pickled fish, one dollar per barrel; on window glass, not above eight inches by ten inches in size, two dollars and Hhy cents per hundred square feet; on the same, not above ten inches by twelve inches in size, two dollars and seventy- five cents per hundred square feet; on the same, if above ten inches by twelve inches in size, three dollars and twenty-fivc cents pcr hundred square feet; on g1uc,five cents pcr pound; on gunpowder, eight cents pcr pound; on hemp, one dollar and fifty cents per hundred weight; on iron or steel wire not exceeding number eighteen, five cents per pound, and ovcr number eighteen, nine cents par pound; on iron, in bars and bolts, excepting iron manufactured by rolling, forty-five cents per hundred weight ; on iron in shccts, rods and hoops, two dollars and fifty cents pcr hundred weight, and in bars or bolts, when manuthetured by rolling, and on anchors, one dollar and fifty cents per hundred weight; on indigo, fiflcan cents per pound; 011 lead, in pigs, bars or sheets, one cent per pound; on shot manufactured of lead, two cents per pound; on rad and white lead, dry or ground in oil, three cents per pound; on mace, one dollar per pound; on molasses, Eve cents per gallon; on nails, three cents pcr pound: on nutmegs, sixty cents pcr pound; on pepper, eight cents per pound; on pimento, six cents per pound; on plums, and pruncs, three cents per pound; on muscatcl raisins, and raisins in jars and boxes, three cents per pound; on all other raisins, two cents per pound; on salt, twenty cents per bushel of fifiy-six pounds; on ochrc, dry, one ccnt per pound, in oil, one and a half cents per pound; on steel, one dollar per hundred weight; on segars, two dollars and fifty ccnts per thousand; on spirits, from grain of first proof] forty-two cents pcr gallon; of second proof, forty-five cents per gallon ; of third proof, forty-eight coms per gallon ; of fourth proof, fifty-two cents pcr gallon; of fifth proof, sixty cents per gallon ; above fifth proof} seventy-five cents por gallon; on spirits from other materials than grain, of first and second proof, thirty-eight cents par gallon; of third proof] forty-two cents per gallon; of fourth proof, forty-eight cents per gallon; of Enh proof, fifty-seven cents pcr gallon; above fifth prooiQ seventy cents per gallon; on shoes, and slippers of silk, thirty cents per pair; on shoes, and slippers ofIeatl1cr,twcr1ty‘—five cents per pair ; on shoes and slippers for children, fifteen cents per pair; on spikes, two cents per pound; on soap, three cents per pound; on brown sugar, three cents per pound; on white clayed 01* powdered sugar, four cents pcr pound; on lump sugar, ten cents per pound; on loaf sugar und on sugar candy, twelve cents per pound; (ez) on mmf?] twelve cents pcr pound; on tallow, one cent per pound; on tea, from Chinn, in ships or vessels of the United States, as follows, viz. b0hca,twclvc cents per pound; souchong and other black, twenty-fivc cents per pound; imperial, gunpowdcr, and g0mcc,fifty cents per pound; hyson and young hyson, forty cents per pound: hyson skin and other green, twenty-eight cents per pound; on teas, from any other place, or in any other than ships or vessels of the United States, as follows, viz. bchea, fourteen cents per pound; souchong and other black, thirty-four (a) The revenue cr tariff act of 1816,ch. 107, lays a, duty on ¢=1oaf sugary of twelve cents a pound- Hold than the words "10ufsugar," must be understood according to their general moaning in trade und commerce, aud buying and selling; and if upon evidence it appeared that 1oz1f sugar meant sugar m loaves, than crushed loaf sugar was not loaf sugar within the act. The United States ·v.Ebenezcr Breed and others, 1 Sumner’s C. C. R. 159. To constitute an evasion of a revenue act, which hall be deemed, in point of law, a fmudnxlent evasion, it is not sufficient thht the party introduces another article perfectly lawful, which defeats the policy crmtnxuplnmcd by the act, or which supersedes or diminishes the use of the article taxed by the uct. There must be substantially an introduction of the very thing taxed, under u msc denomination or cover, with the intent to evade or defraud the act. Ibid. 166.
