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Nos.

89. Boots and shoes of leather, with or without elastics, and finished uppers prepared for soling; sandals. 90. Boots and shoes of woolen or cotton tissues, with or without tips of leather; buttons of leather; flowers and fruits, as well as all articles of wax other than candles; quills for writing...

91. Ivory, tortoise-shell, coral, amber, wrought into small wares ("merceria"); jet and mother-of-pearl, wrought; gut strings; ornamental feathers; gloves or gauntlets; walking sticks; boots and shoes of silk tissue or combined with silk, with or without leather tips..

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CLASS IX.
Alimentary products.

92. Salt, common; rice, bran, linseed or linseed-meal; maize, beans, wheat, barley, rye, oats, and similar products; hay and other fodder; potatoes, leguminous plants and vegetables, fresh; seeds for vegetables, flowers and plants; comfits in cakes; fruits, fresh; nuts, hazelnuts, chestnuts, almonds and similar fruits, not preserved, with or without shells. 93. Meats of all kinds, dried, smoked or in brine, except hams and sausages, which are classed in No. 94; flour of wheat, maize, oats, etc.; hops and malt of barley or of any other fermenting substance; lard and butter... . . .

94. Beer in casks or bottles; vinegar and cider in casks or bottles; Meats, fish and shellfish, preserved in oil or not, or seasoned, in tins or not, such as patés de-foi-gras, sardines, etc.; hams, sausages, bacon and cheese, in tins or not; cocaa in the bean; sago in powder or in the grain; starch of yucca; lactuous flour; ginger beer; pearled barley, maccaroni and other alimentary pastes; biscuits, fine or common, and all alimentary feculæ not specially mentioned; Alpist; sugar, not refined; fish of all kinds, dried, smoked, salt or in brine; yeast in powder or in paste.....

95. Wines of all kinds other than Champagne, in bottles. 96. Wines, red, table, in bottles (1)....

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Decree of February 13, 1888, Art. 5.-In the cases defined by law, false declarations relating to wines which are not red table wines shall be punished by a fine equal to four times the amount of duties leviable on the entire shipment of wine given in the consular documents or

invoices.

Nos.

97. Wines, red, table, in large bottles ("garrafones") or in barrels...

...

98. Condensed milk; sugar, refined; Cassia (“canelon"),
ground or not; cuminseed; pepper, white or black,
ground or not; Jamaica pimento and other spices
not specially mentioned in No. 100....
99. Wines of all kinds, in pipes, large bottles (“garra-
fones") and barrels; olives; capers, pickles, veg-
etables preserved in vinegar or in brine, sauces
of all kinds and mustard in powder, grain or pre-
pared; meat extracts, chocolate and cocoa in pow-
der; fruits, dried, of all kinds, and fruits preserved
in their juice or in syrup; jams and jellies of all
kinds, preserves, comfits, sweetmeats and pastilles
of sugar and gum; preserves of all kinds not spe-
cially mentioned...

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Fruits preseryed in brandy or syrup, not medicinal.
Cinnamon, ground or not; nutmegs, cloves, saff-
ron, tea.

"Mistelas" (prepared liqueurs), in receptacles
other than barrels or demijohns

“Mistelas,” in barrels or demijohns

......

103. Cognac, whiskey, geneva and other liqueurs the
importation of which is not prohibited, in any
recipient other than barrels or demijohns. ...
104. Champagne, whatever be the recipient,cognac, geneva,
whiskey and other liqueurs the importation of
which is not prohibited, in barrels or demijohns..

CLASS X.

Miscellaneous goods.

105. Samples of no value, of all kinds " Tagua," corozo or vegetable ivory, unwrought. Abacus and Level's apparatus, and similar articles. Transmission belts of caoutchouc. Posters, such as those of the Equitable (“Equitativa"), or lithographea or printed for gratuitous distribution....

106. Hose, garden, of gutta-percha. Door mats of caoutchouc...

107.

108. Clepsydras and hour-glasses..

109. Cages of all kinds. Toys, shoes, boots, mackintoshes, recipients of all kinds, combs and articles of all sorts, other than ornamental articles, of gutta-percha

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Nos.

110. Cigarettes, cigars, cut tobacco and snuff... III. Ornamental articles of gutta-percha.

Celluloid
Buttons

manufactured in articles of all kinds.
and small wares of all kinds of "tagua," corozo
or vegetable ivory. Hats and caps of all kinds,
with or without ornaments (except those of pita
or jipijapa. which are classed in n° 51). Watches
other than gold or silver, and all kinds of wall or
table clocks.....

112. Precious stones and pearls, not set....

Duty per kilog.
Pesos,Centavos.

2 18

I 09 100

ART. 2.

WHARFAGE DUES.

In addition to import duties the following wharfage dues shall be levied :

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116. Bulls, cows and calves.

117. Sheep, goats and animals not mentioned....

118. Goods of all kinds on importation.

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free. (1)

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(1) In virtue of a decision dated February 4, 1893, goods exempt from duty on importation shall pay, nine days after warehousal, a fee of 10 centavos per day and per 46 kilogrammes.

By decree of August 21, 1891, bananas, fruits and vegetables and alimentary roots exported through the port of Limon are exempt from wharfage dues.

See Article 93 of the Fiscal Code.

CONSULAR INVOICES.

By circular of the Ministry of Finance, dated February 18, 1895, importers of goods through the ports of Limon and Puntarenes must, on and after May 18, 1895, furnish Consular invoices in strict conformance to the following form:

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COSTA RICA.

MONEDAS, PESAS Y MEDIDAS.-La unidad monetaria en Costa Rica es el peso, que vale próximamente 5 pesetas (valor nominal) y se divide en loo centavos. Con respecto á pesas y medidas, este país ha adoptado el sistema métrico.

ARANCEL DE ADUANAS-EDICION OFICIAL DE 1894.

ART 1o.—Las mercaderías que se importen á la República quedan sujetas á impuesto de Aduana, con arreglo al siguiente arancel.

Partida.

CLASE PRIMERA.

Derechos.

Piedras, tierras, cristalería y productos cerámicos y minerales.

I. Ladrillos y tejas de construcción y piedras para mo

lino....

2. Carbón y coke

..por cada 10 kilogr.

...

3. Mármoles, jaspes y alabastros, etc., en tosco ó en trozos, desbastados, escuadrados y preparados para darles forma....

.kilogr.

4. Id. id. cortados en losa para pavimentos, escalones y otros usos semejantes, de cualquier tamaño, sean 6 no pulimentados. Pizarras para techos ó en losas para pavimentos y otros usos semejantes; cal común é hidráulica y cementos. Barro obrado en azulejos, baldosas, baldosines, ladrillos para limpiar cubiertos (Bath bricks), tubos, damajuanas, filtros, garrafones, moldes, macetas para jardín y crisoles. Las demás piedras y tierras empleadas en la construcción, las artes y la industria. kilogr.

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