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T. L. SMITH, Register.

TREASURY DEPARTMENT, REGISTER'S OFFICE, May 2, 1840.

A BILL to provide revenue from imports, and to change and modify existing laws imposing duties on imports, and for other purposes.

SEC. 1. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the thirtieth day of June next, in lieu of the duties now imposed by law on the articles hereinafter mentioned, and on such as may now be exempt from duty, there shall be levied, collected, and paid, the following duties, that is to say:

First. On wool unmanufactured, the value whereof, at the last port or place from whence exported to the United States, shall exceed eight cents. per pound, shall be levied a duty of thirty per centum ad valorem.

Second. On wool unmanufactured, the value whereof, at the last port or place from whence exported to the United States, shall be eight cents or under per pound, there shall be levied a duty of three per centum ad valorem: Provided, That when wool of different qualities is imported in the same bale, bag, or package, and the aggregate value of the contents of the bale, bag, or package, shall be appraised by the appraisers at a rate exceeding eight cents per pound, it shall be charged with a duty of three cents per pound and thirty per centum ad valorem: Provided, further, That if any fine wool be mixed with dirt, or any material, and thus be reduced in value to eight cents per pound or under, the appraisers shall ap praise said wool at such price as in their opinion it would have cost had it not been so mixed, and a duty thereon shall be charged in conformity with such appraisal: Provided, also, That wool imported on the skin shall be estimated as to weight and value as other wool.

Third. On all manufactures of wool, or of which wool shall be a component part, except carpetings, blankets, worsted stuff goods, hosiery, mitts, gloves, caps, and bindings, a duty of forty per centum ad valorem: Provided, That on all articles, not otherwise specified, manufactured from two or more materials, the duty shall be assessed at the highest rates at which any of their component parts may be charged, whatever may be the mode of manufacture, whether by weaving or otherwise, and under whatever designation the manufacture may be imported or known in trade.

Fourth. On Wilton carpets and carpetings, treble ingrain and Aubusson carpets, a duty of sixty cents per square yard; on Brussels and Turkey carpets and carpeting, fifty cents per square yard; on all Venetian and ingrain carpets and carpeting thirty-five cents per square yard; on all other kinds of carpets and carpeting, of wool, hemp, flax, or cotton, or parts of either, or other material not otherwise specified, a duty of thirty cents per square yard: Provided, That bedsides and other portions of carpets or carpeting shall pay the rate of duty herein imposed per square yard on carpets or carpeting of similar character.

Fifth. On woollen blankets, the actual value of which at the place whence imported shall not exceed seventy-five cents each, and of the dimensions of fifty-eight by thirty-eight inches each, a duty of fifteen per centum ad valorem; and on all other woollen blankets, a duty of twentyfive per centum ad valorem.

Sixth. On all manufactures of combed wool or worsted, and manufactures of worsted and silk, a duty of thirty per centum ad valorem; on all hearth rugs, an ad valorem duty of forty per centum.

Seventh. On woollen and worsted yarn, a duty of twenty-five per cent. um ad valorem.

Eighth. On woollen mitts, gloves, caps, bindings, and hosiery, that is to say, stockings, socks, drawers, shirts, and all other similar manufactures made on frames, a duty of twenty-five per centum ad valorem.

Ninth. On flannels, of whatever material composed, except cotton, a duty of fourteen cents per square yard; on bockings and baizes, fourteen cents per square yard: on coach laces, thirty-five per centum ad valorem; on Thibet, Angora, and all other goats' hair or mohair unmanufactured, one cent per pound; on camlets, blankets, coatings, and all other manufactures of goats' hair or mohair, twenty per centum ad valorem.

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Tenth. On ready-made clothing, of whatever materials composed, worn by men, women, or children, except gloves, mitts, stockings, socks, hats, bonnets, shoes, boots and bootees, as shall be imported in a state ready to be used as clothing by men, women, or children, either as made up by the tailor, manufacturer, or seamstress, an ad valorem duty of fifty per centum; on all articles worn by men, women, or children, other than as above specified or excepted, of whatever materials composed, made up wholly or in part by hand, a duty of forty per centum ad valorem ; on all thread laces and insertings, twelve and a half per centum ad valorem; on cotton laces, quillings, and insertings, usually known as trimming laces, fifteen per centum ad valorem; and on all bobbinet laces of cotton, twenty-five per centum ad valorem; on laces, gallons, tresses, tassels, knots, and stars of gold or silver, fine or half fine, and on all embroideries of gold or silver thread, worked with the needle, on cloth or other fabric, except silk, of whatever material or materials composed, when done on parts or portions not constituting a finished article, twelve and a half per centum ad valorem; on all other articles embroidered in gold or silver, fine or half fine, when finished, other than clothing ready made, twenty per centum ad valorem; and on clothing ready made, embroidered in gold or silver, fifty per centum ad valorem.

SEc. 2. And be it further enacted, That, from and after the day and year before mentioned, there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, that is to say:

First. On cotton unmanufactured, a duty of three cents per pound. Second. On all manufactures of cotton, or of which cotton shall be a component part, not otherwise specified, a duty of twenty-five per centum ad valorem, excepting cotton twist, yarn, and thread, and such other articles as are herein provided for: Provided, That all manufactures of cotton, or of which cotton shall be a component part, not dyed, colored, printed, or stained, not exceeding in value twenty-five cents per square yard, shall be valued at twenty-five cents per square yard; and if dyed, colored, printed, or stained, in whole or in part, not exceeding in value thirty cents the square yard, shall be valued at thirty cents per square yard, excepting velvets, cords, moleskins, fustians, buffalo cloths, or goods manufactured by napping or raising, cutting or shearing, not exceeding in value fifty cents the square yard, which shall be valued at fifty cents per square yard, and duty be paid thereon accordingly.

Third. All cotton twist, yarn, and thread, unbleached and uncolored, the true value of which at the place whence imported shall be less than sixty cents per pound, shall be valued at sixty cents per pound, and shall be

charged with a duty of twenty-five per centum ad valorem ; all bleached or colored cotton twist, yarn, and thread, the true value of which at the place whence imported shall be less than seventy-five cents per pound, shall be valued at seventy-five cents the pound, and pay a duty of twenty-five per centum ad valorem; all bleached or colored cotton twist, yarn, and thread, on spools or otherwise, the value of which shall exceed seventy-five cents per pound at the place whence imported, shall pay a duty of twenty-five per centum on its actual value.

SEC. 3. And be it further enacted, That, from and after the day and year aforesaid, there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, that is to say: First. On all manufactures of plain silks and satins, silk velvets, and silk and satin ribbons, imported from any place this side of the Cape of Good Hope, a duty of two dollars and fifty cents per pound of sixteen ounces, except bolting cloths of silk, which shall pay twenty per centum ad valorem; on all manufactures of silks and satins, and silk and satin ribbons, figured, striped, or brocaded, and on silk gloves, socks, and stockings, a a duty of three dollars per pound of sixteen ounces; on silk crapes, laces, shawls, shades, and gauzes, whether plain, figured striped, or brocaded, a duty of four dollars per pound of sixteen ounces: Provided, That if any of the articles aforesaid be mixed with gold, silver, or other metal, they shall pay the same duty per pound as herein imposed on plain silks and satins; on all manufactures and articles of silk imported directly from places beyond the Cape of Good Hope, a duty of one dollar and sixty-five cents per pound of sixteen ounces.

Second. On sewing silk, silk twist, or twist composed of silk and mohair, a duty of two dollars per pound of sixteen ounces; on raw silk, comprehending all silk in the gum, whether in hanks, reeled, or otherwise, a duty of fifty cents per pound of sixteen ounces; on all manufactures of silk and cotton, thirty per centum ad valorem; on floss and other similar silks, purified from the gum, dyed and prepared for manufacture, a duty of twenty-five per centum ad valorem; on silk umbrellas, parasols, and sun shades, thirty per centum ad valorem; on silk or satin shoes and slippers for women or men, thirty cents per pair; silk or satin laced boots or bootees for women or men, seventy-five cents a pair; silk or satin shoes and slippers for children, fifteen cents per pair; silk or satin laced boots or bootees for children, twenty-five cents a pair; on men's silk hats, one dollar each; silk or satin hats or bonnets for women, three dollars each; on silk shirts and drawers, whether made up wholly or in part, forty per centum ad valorem; silk caps for women, and turbans, ornaments for head dress, aprons, collars, caps, cuffs, braids, curls, or frizettes, chemisetts, mantillas, pelerines, and all other articles of silk made up by hand, in whole or in part, and not otherwise provided for, a duty of forty per centum ad valorem.

Third. On unmanufactured hemp, forty dollars per ton; on Manilla, sunn, and other hemps of India, thirty-five dollars per ton; on jute, Sisal grass, coiar, and other vegetable substances not enumerated, used for cordage, twenty-five dollars per ton; on codilla, or tow of hemp or flax, twentyfive dollars per ton; on tarred cables and cordage, five cents per pound; on untarred cordage, yarns, twine, and pack thread, six cents per pound; on seines, seven cents per pound; on cotton bagging, or any other manufacture not otherwise specified, suitable for the uses to which cotton bag

ging is applied, whether composed in whole or in part of hemp or flax, or any other material, or imported under the designation of gunny cloth or any other appellation, and without regard to the weight or width, a duty of five cents per square yard; on sail duck, nine cents per square yard; Russia and other sheetings, brown and white, twenty-five per centum ad valorem; and on all other manufactures of hemp, or of which hemp shall be a component part, not specified, twenty per centum ad valorem ; on unmanufactured flax, forty dollars per ton; on linens and all other manufac tures of flax, or of which flax shall be a component part, not otherwise specified, a duty of twenty-five per centum ad valorem; on grass cloth, a duty of twenty-five per centum ad valorem.

Fourth. On stamped, printed, or painted floor cloth, thirty-five cents per square yard; on furniture oil cloth, ten cents per square yard; on oil cloth of linen, silk, or other materials, used for hat covers, aprons, coach curtains, or similar purposes, and on medicated oil cloths, a duty of twelve and a half cents per square yard; on Chinese or other floor matting made of flags, twenty-five per centum ad valorem ; on all other floor matting not specified, and on mats, of whatever materials composed, twenty-five per centum ad valorem.

SEC. 4. And be it further enacted, That, from and after the day and year aforesaid, there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, that is to say:

First. On iron in bars or bolts, not manufactured in whole or in part by rolling, eighteen dollars per ton; on bar or bolt iron, made wholly or in part by rolling, thirty dollars per ton: Provided, That all iron, in slabs, blooms, or other form, less finished than iron in bars or bolts, and more advanced than pig iron, except castings, shall be rated as iron in bars or bolts, and pay a duty accordingly: Provided, also, That iron imported prior to the third day of March, 1843, in bars or otherwise, for railways or inclined planes, shall be charged with the duty on rolled iron, and the duties secured thereon, to be entitled to the benefits of the provisions of existing laws, exempting it from the payment of duty on proof of its having been actually laid down on any railway or inclined plane prior to the third day of March, 1843; from and after the date aforesaid it shall be subject to and pay the duty on rolled iron.

Second. On iron in pigs, ten dollars per ton; on vessels of cast iron, not otherwise specified, one and a half cents per pound; on all other castings of iron, not otherwise specified, one cent per pound; on glazed castings, sad irons or smoothing irons, and tailors' pressing irons, two and a half cents per pound; on iron or steel wire not exceeding No 14, five cents per pound; and over No. 14 and not exceeding No. 25, eight cents per pound; over No. 25, eleven cents per pound; silvered or plated wire, and brass and copper wire, thirty per centum ad valorem ; cap or bonnet wire, covered with silk, fifteen cents per pound; when covered with cotton or thread, ten cents per pound; on round iron, or braziers' rods, of three-sixteenths to tensixteenths of an inch in diameter, inclusive, and on iron in nail or spike rods, or nail plates, slit, rolled, or hammered, and on iron în sheets, except taggers' iron, and on hoop iron, and on iron, slit, rolled, or hammered, for band iron, scroll iron, or casement rods; iron cables or chains, or parts thereof, manufactured in whole or in part, of whatever diameter, the links being of the form peculiar to chains for cables, three cents per pound; on all other chains of iron, not otherwise specified, the links being either

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