THIRTY—EIGHTH CONGRESS. Sess. II. Ch. 80. 1865. 493 queurs,] arrack, absynthe, and all other spirituous liquors and spirituous beverages, fifty cents per gallon, of first proof and less strength, and shall be increased inproportion for any greater strength that [than] the strength of first proof On spun silk for filling in skins or cops, ten per centum Spun silk. gd valorem. On iron bars for railroads or inclined planes, ten cents per Ragiroad ,,0,,, one hundred pounds. On wrought-iron tubes, one cent per pound. &c· Sec. 3. And be it further enacted, That from and after this act takes effect, in lieu of the duties heretofore imposed by law on the importation of the articles mentioned in this section, there shall be levied, collected, and paid the following duties and rates of duty, that is to say: On cotton, Dntyon cotton. Eve cents per pound. On illuminating oil and naphtha, benzine, and Jlluminating benzole, refined or produced from the distillation of coal, asphaltum, shale, mh &°‘ peat, petroleum, or rock·oil, or other bituminous substances used for like Ame’ P` 2B' purposes, forty cents per gallon. On crude petroleum, or rock-oil, twenty Petroleum. cents per gallon ; on crude coal-oil, fifteen cents per gallon. On tobacco Tobacco stems. stems, fifteen cents per pound. On ready-made clothing of silk, or of _Cl<>thi¤e of which silk shall be a component material of chief value, sixty per centum mk' ad valorem. On quicksilver, fifteen per centum ad valorem. Quicksilver. Sec. 4. And be it further enacted, That section fifteen of an act en- Tonnage duty. titled "An act increasing temporarily the duties on imports, and for other 1862, ¢h· 161, purposes," approved July fourteen, eighteen hundred and sixty-two, be, and § $6, xH_ p_ 558_ the same hereby is, amended so as to impose a tax or tonnage duty of thirty cents per ton, in lieu of " ten cents," as therein mentioned : Provided, Proviso. That the receipts of vessels paying tonnage duty shall not be subject to the tax provided in section one hundred and three of "An act to provide 1864, oh. 172, internal revenue to support the government, to pay interest on the public § 1226 275 debt, and for other purposes,” approved June thirtieth, eighteen hundred `p` ` and sixty-tour, nor by any act amendatory thereof: Provided further, Pi-oviso._ That no ship, vessel, or steamer, having a license to trade between diH`er— ent districts of the United States, or to carry on the bank, whale, or other fisheries, or on [nor] any ship, vessel, or steamer to or from any port or place in Mexico, the British provinces of North America, or any of the West India islands, or in all these trades, shall be required to pay the tonnage duty, contemplated by this act, more than once a year. Sec. 5. And be it further enacted, That the term "statuary," as used Statuary, in the laws now in force imposing duties on foreign importations, shall be understood to include professional productions of a statuary or of a scul·p- tor onl . Sno? 6. And be it further enacted, That there shall be hereafter col- T9? pst centlected and paid on all goods, wares, and merchandise of the growth or gggégggaé;5 O,. produce of countries [east] of the Cape of Good Hope, (except raw cot- Cape otGood ton and raw silk, as reeled from the cocoon, or not further advanced than 3*9** imP°“€d»- tram, thrown, or organzine,) when imported from places west of the Cape c' of Good Hope, a duty of ten per centum ad valorem, in addition to the Ante, p. 216. duties imposed on any such article when imported directly from the place or places of their growth or production. Sec. 7. And be it further enacted, That mall cases where there is or Assessment of shall be imposed any ad valorem rate of duty on any goods, wares, or z‘;s"“I°’°‘“ d·“` merchandise imported into the United States, and in all cases where the ` duty imposed by law shall be regulated by, or directed to be estimated or based upon, the value of the square yard, or of any specified quantity or parcel of such goods, wares, or merchandise, it shall be the duty of the collector, within whose district the same shall be imported or entered, to cause the actual market value, or wholesale price thereof at the period of the exportation to the United States, in the principal markets of the country from which the same shall have been imported into the United States, to be appraised, and such appraisedvalue shall be considered the value upon which duty shall be assessed. That it shall be lawful for the owner, consignee. or agent of any goods, wares, or merchandise, which vor, xm. Pun. — 42
