Page:United States Statutes at Large Volume 13.djvu/298

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270 THIRTY-EIGHTH CONGRESS. Sess. I. Ch. 173. 1864. dred dollars per annum, a duty of three per centum ad valorem on the excess above six hundred dollars. Cotton- On cotton upon which no duty has been levied, collected, or paid, and which is not exempted by law, a duty of two cents per pound, which shall be and remain a lien thereon, until said duty shall have been paid, in the possession of any person or persons whomsoever. Manufactures, On all manufactures of cotton, wool, silk, worsted, flax, hemp, jute, &°·» of °°”*°¤· India-rubber, gutta-percha, wood, willow, glass, pottery-ware, leather, paper, iron, steel, lead, tin, copper, zinc, brass, gold, silver, horn, ivory, bone, bristles, wholly or in part, or of other materials not in this act otherwise provided for, a duty of five per centum ad valorem: Provided, That Post, p. 477. on all cloths dyed, printed, or bleached, on which a duty or tax shall have been paid before the same were so dyed, printed, or` bleached, the said duty or tax of Eve per centum shall be assessed only upon the increased value thereof: And provided, further, That any cloth or fabrics, as aforesaid, when made of thread, yam, or warps, upon which a duty, as aforesaid, shall have been assessed and paid, shall be assessed and pay a duty on the increased value only thereof. Diamonds. On all diamonds, emeralds, precious stones, and imitations thereof, and Post, p. 477. all other jewelry, a duty of ten per centum ad valorem: Provided, That when diamonds, emeralds, precious stones, or imitations thereof, imported from foreign countries, or upon which import duties have been paid, shall be set or reset in gold, or any other material, the duty shall be assessed and paid upon the value only of the settings. Cavendish, &c., On cavendish, plug, twist, and all other kinds of manufactured tobacco,

  • °b¤°°°· not herein provided for, from which the stem has been taken out in whole

[Amended, Peel, or in part, or which is sweetened, thirty-Eve cents per pound. pp" 477= M8"] Ou smoking tobacco manufactured with all the stem in, the leaf not having been butted or stripped from the stem, and on refuse tobacco known as line-cut shorts, twenty-five cents per pound. On smoking-tobacco made exclusively of stems, and not mixed with leaf or leaf and stems, fifteen cents per pound. Saudi On snuif, manufactured of tobacco, or any substitute for tobacco, ground Post, p. 477. dry or damp, pickled, scented, or otherwise, of all descriptions, thirty-five cents per pound. Chewing-tm On fine-cut chewing-tobacco, whether manufactured with the stems in l>¤¢¤<>· or not, or however sold, whether loose, in bulk, or in packages, papers, Post, p. 477. wrappers, or boxes, thirty-five cents per pound. qigmmw On cigarettes made of tobacco, enclosed in a paper wrapper, valued at not over five dollars per hundred packages, each containing not more than Post, p. 477. twenty-five cigarettes, one dollar per hundred packages. And all cigarettes made of tobacco enclosed in a paper wrapper, valued at over five dollars per hundred packages, as aforesaid, shall be subject to the same duties herein provided for cigars of like value. On cigarettes made wholly of tobacco, and also on cigars known as cheroots, or short sixes, valued in each case at not over five dollars per thousand, three dollars per thousand. Cigars, On cigars, valued at over five dollars and not over fifteen dollars per Post, p. 477- thousand, eight dollars per thousand. On cigars, valued at over fifteen dollars and not over thirty dollars per thousand, fifteen dollars per thousand. On cigars, valued at over thirty dollars per thousand and not over forty- Eve dollars, twenty-five dollars per thousand. On cigars, at over forty-five dollars per thousand, forty dollars per thousand, and the valuation of cigars herein mentioned shall in all cases _ be the value of the cigars exclusive of the tax. b°C'€‘*“» lm" *0 And all cigars manufactured after the passave of this act shall be packed and . _¤ _ ,g,,mped_ packed ID bundles, boxes, or packages open to inspection, and correctly Peet. p- 478- labelled with the number and kind contained therein, and after inspection