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        <title><emph>Tariff of the Confederate States of America 
Approved by Congress, May 21, 1861. To Be of Force From 
and After August 31, 1861:</emph>
Electronic Edition.</title>
        <author>Confederate States of America</author>
        <funder>Funding from the Institute of Museum and Library
 Services supported the electronic publication of this title.</funder>
        <respStmt>
          <resp>Text scanned (OCR) by</resp>
          <name>Melissa Maxwell Edwards</name>
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          <resp>Image scanned by</resp>
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        <edition>First edition, <date>1999</date></edition>
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      <extent>ca. 60 K</extent>
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        <publisher>Academic Affairs Library, UNC-CH</publisher>
        <pubPlace>University of North Carolina at Chapel Hill, </pubPlace>
        <date>1999.</date>
        <availability status="unknown">
          <p>© This work is the property of the University of North Carolina 
at Chapel Hill. It may be used freely by individuals for 
research, teaching and personal use as long as this statement of 
availability is included in the text.</p>
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      <notesStmt>
        <note anchored="yes">Call number 41 Conf.    1861    
(Rare Book Collection, University of North Carolina at Chapel Hill)</note>
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          <title>Tariff of the Confederate States of America 
Approved by Congress, May 21, 1861. To Be of Force From and 
After August 31, 1861.</title>
          <author>Confederate States of 
America</author>
          <imprint>
            <pubPlace>Charleston:</pubPlace>
            <publisher>Steam-Power Presses 
of Evans &amp; Cogswell</publisher>
            <date>1861</date>
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            <item>Trade regulation -- Confederate States of America.</item>
            <item>Legislation -- Confederate States of America.</item>
            <item>Confederate States of America -- Commerce.</item>
            <item>Confederate States of America -- Foreign relations.</item>
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  <text>
    <front>
      <div1 type="cover image">
        <p>
          <figure id="cover" entity="tarifcv">
            <p>[Cover Image]</p>
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        </p>
      </div1>
      <titlePage>
        <docTitle>
          <titlePart type="main">TARIFF<lb/>
OF THE<lb/>
Confederate States of America
<lb/>
APPROVED BY CONGRESS, MAY 21, 1861.</titlePart>
          <titlePart type="main">TO BE OF FORCE<lb/>
From and After August 31, 1861.</titlePart>
        </docTitle>
        <docImprint><pubPlace>CHARLESTON:</pubPlace>
<publisher>STEAM-POWER PRESSES OF EVANS &amp; COGSWELL,</publisher>
3 Broad and 103 East Bay Streets.
<docDate>1861.</docDate></docImprint>
      </titlePage>
      <pb id="tariff2" n="2"/>
      <div1 type="circular">
        <opener><hi rend="italics">Treasury Circular, No.</hi> 10.<lb/>
CONFEDERATE STATES OF AMERICA,<lb/>
TREASURY DEPARTMENT,<lb/>
<hi rend="italics">Richmond,</hi><date> June 7, 1861.</date></opener>
        <p>In performance of the duty imposed by law on this Department
of superintending the collection of the public
Revenue, the attention of Collectors and other officers of
the Customs is called to the provisions of the Act of Congress
of the Confederate States of America, levying duties
on imports, approved May 21, 1861, which will be in force
on and after the thirty-first day of August next. All the
existing regulations to ascertain the identity of goods,
wares and merchandize, the growth, produce or manufacture
of the Confederate States, exported to a foreign country
and brought back to the Confederate States in the same
condition as when exported, upon which no drawback has
been allowed, will be in force, and Collectors or other officers
of the Customs will be governed accordingly. The
Tariff Act, approved May 21, 1861, having superseded all
previous Tariff Acts, the provisions of the same are hereto
subjoined, with the Tariff of duties arranged in schedules.
The law is so free from ambiguity, and so plain in its provisions,
that the Department conceives any exposition of
its views, interpreting the same, at this time, as unnecessary. 
If difference of opinion should arise in its construction,
it will be developed in the practical workings of the
law, and Collectors and other officers of the Customs will
call the attention of the Department to any difficulty that
may be presented, thereby affording an opportunity for an
early construction of the law.</p>
        <closer><signed>C. G. MEMMINGER,</signed>
<hi rend="italics">Secretary of the Treasury.</hi></closer>
      </div1>
    </front>
    <pb id="tariff3" n="3"/>
    <body>
      <div1 type="act">
        <head>ACT</head>
        <head>TO PROVIDE REVENUE FROM COMMODITIES<lb/>
IMPORTED FROM FOREIGN COUNTRIES.</head>
        <div2 type="section">
          <head>SECTION 1. </head>
          <p><hi rend="italics">The Congress of the Confederate States of America
do enact</hi>, That from and after the 31st day of August
next, a duty shall be imposed on all goods, products, wares
and merchandize imported from abroad into the Confederate
States of America, as follows:</p>
          <p>On all articles enumerated in Schedule A, an ad valorem
duty of twenty-five per centum. On all articles enumerated
in Schedule B, an ad valorem duty of twenty per centum.
On all articles enumerated in Schedule C, an ad
valorem duty of fifteen per centum. On all articles enumerated
in Schedule D, an ad valorem duty of ten per
centum. On all articles enumerated in Schedule E, an ad
valorem duty of five per centum. And that all articles
enumerated in Schedule F, a Specific Duty as therein
named. And that all articles enumerated in Schedule G,
shall be exempt from duty: to wit:</p>
          <div3 type="schedule">
            <head>SCHEDULE A.</head>
            <head>TWENTY-FIVE <hi rend="italics">per centum ad valorem</hi>.</head>
            <p>Alabaster and spar ornaments; anchovies, sardines, and
all other fish preserved in oil.</p>
            <p>Brandy and other spirits distilled from grain or other
materials, not otherwise provided for; billiard and bagatelle
tables, and all other tables or boards on which games
are played.</p>
            <p>Composition tops for tables, or other articles of furniture;
confectionary, comfits, sweetmeats, or fruits preserved
in sugar, molasses, brandy or other liquors; cordials, absynthe,
arrack, curacoa, kirschenwesser, liquors, maraschino,
ratafia, and all other spirituous beverages of a similar
character.</p>
            <pb id="tariff4" n="4"/>
            <p>Glass, cut.</p>
            <p>Manufactures of cedarwood, granadilla, ebony, mahogany,
rosewood and satinwood.</p>
            <p>Scagliola tops for tables or other articles of furniture;
segars, snuff, paper-segars, and all other manufactures of
tobacco.</p>
            <p>Wines—Burgundy, champagne, clarets, madeira, port,
sherry, and all other wines or imitations of wines.</p>
          </div3>
          <div3 type="schedule">
            <head>SCHEDULE B.</head>
            <head>TWENTY<hi rend="italics"> per centum ad valorem</hi>.</head>
            <p>Almonds, raisins, currants, dates, figs, and all other dried
or preserved fruits, not otherwise provided for; argentine,
alabata, or German silver, manufactured or unmanufactured;
articles embroidered with gold, silver, or other
metal, not otherwise provided for.</p>
            <p>Balsams, cosmetics, essences, extracts, pastes, perfumes,
and tinctures, used for the toilet or for medicinal purposes;
bay rum, beads of amber, composition or wax, and all
other beads; benzoates; bracelets, braids, chains, curls, or
ringlets, composed of hair, or of which hair is a component
part, not otherwise provided for; brooms and brushes of
all kinds.</p>
            <p>Camphor, refined; canes and sticks, for walking, finished
or unfinished; capers, pickles and sauces of all kinds, not
otherwise provided for; card cases, pocket books, shell
boxes, souvenirs, and all similar articles, of whatever material
composed, not otherwise provided for; compositions of
glass, set or unset; coral, cut or manufactured.</p>
            <p>Feathers and flowers, artificial or ornamental, and parts
thereof, of whatever material composed; fans and fire
screens of every description, of whatever material composed.</p>
            <p>Grapes, plums, and prunes, and other such fruit, when
put up in bottles, cases or cans, not otherwise provided for.</p>
            <p>Hair, human, cleansed or prepared for use.</p>
            <p>Manufactures of gold, platina, or silver, not otherwise
provided for; manufactures of <foreign lang="fre">papier maché</foreign>; molasses.</p>
            <pb id="tariff5" n="5"/>
            <p>Paintings on glass; pepper, pimento, cloves, nutmegs,
cinnamon, and all other spices; perfumes and perfumery,
of all sorts, not otherwise provided for; plated and gilt
ware of all kinds, not otherwise provided for; playing
cards; prepared vegetables, fruits, meats, poultry and game,
sealed or enclosed in cans or otherwise.</p>
            <p>Silver-plated metals, in sheets or other form; soap, castile,
perfumed, windsor, and other toilet soaps; sugar of all
kinds; syrup of sugar.</p>
            <p>Epaulettes, galloons, laces, knots, stars, tassels, tresses,
and wings of gold or silver, or imitations thereof.</p>
          </div3>
          <div3 type="schedule">
            <head>SCHEDULE C.</head>
            <head>FIFTEEN <hi rend="italics">per centum ad valorem</hi>.</head>
            <p>Alum; arrow-root; articles of clothing or apparel, including
hats, caps, gloves, shoes and boots of all kinds,
worn by men, women or children, of whatever material
composed, not otherwise provided for.</p>
            <p>Baizes, blankets, bockings, flannels and floor-cloths, of
whatever material composed, not otherwise provided for;
baskets, and all other articles composed of grass, osier,
palm leaf, straw, whalebone or willow, not otherwise provided
for; beer, ale, and porter, in casks or bottles; bees-wax;
berries and vegetables of all sorts used for food, not
otherwise provided for; blue or roman vitriol, or sulphate
of copper; Bologna sausages; braces, suspenders, webbing,
or other fabrics, composed wholly or in part of India rubber,
not otherwise provided for; breccia; burgundy pitch;
buttons and button moulds of all kinds.</p>
            <p>Cables and cordage, of whatever material made; cadmium;
calamine; calomel and all other mercurial preparations;
carbonate of soda; castor beans; castor oil;
candles and tapers of spermaceti, stearine, parafine, tallow
or wax, and all other candles; caps, hats, muffs and tippets,
and all other manufactures of fur, or of which fur shall be
a component part; caps, gloves, leggins, mits, socks, stockings,
wove shirts and drawers, and all similar articles worn
by men, women and children, and not otherwise provided
<pb id="tariff6" n="6"/>
for; carpets, carpeting, hearth-rugs, bed-sides, and other
portions of carpeting, being either Aubusson, Brussels,
ingrain, Saxony, Turkey, Venetian, Wilton, or any other
similar fabric, not otherwise provided for; carriages and
parts of carriages; castorum; chains, of all sorts; cider
and other beverages not containing alcohol, and not otherwise
provided for; chocolate; chromate of lead; chromate,
bi-chromate, hydriodate, and prussiate of potash; clocks
and parts of clocks; coach and harness furniture of all
kinds; cobalt; combs of all kinds; copper bottoms; copper
rods, bolts, nails, and spikes; copper in sheets or plates,
called braziers' copper, and other sheets of copper, not otherwise
provided for; copperas, or green vitriol, or sulphate
of iron; corks; cotton cords, gimps, and galloons; cotton
laces, cotton insertings, cotton trimming laces, cotton laces
and braids; court plaster; coral unmanufactured; crayons
of all kinds; cubebs; cutlery of all kinds.</p>
            <p>Delaines; dolls and toys of all kinds; dried pulp; drugs,
medicinal.</p>
            <p>Earthen, china, and stone ware, and all other wares composed
of earthy and mineral substances not otherwise provided
for; encaustic tiles; ether; felspar; fig blue; fire-crackers,
sky-rockets, Roman candles, and all similar articles
used in pyrotechnics; fish, whether fresh, smoked, salted,
dried or pickled, not otherwise provided for; fruits, preserved
in their own juice, or pie fruits; fish glue, or isinglass;
fish skins; flats, braids, plaits, sparterre and willow
squares, used for making hats or bonnets; floss silks, feather
beds, feathers for beds, and downs of all kinds; frames and
sticks for umbrellas, parasols, and sunshades, finished or
unfinished; Frankford black; fulminates, or fulminating
powders; furniture, cabinet and household, not otherwise
provided for; furs, dressed on the skin.</p>
            <p>Ginger, dried, green, ripe, ground, preserved, or pickled;
glass, colored, stained, or painted; glass, window; glass
crystals for watches; glasses or pebbles for spectacles; glass
tumblers, plain, moulded and pressed; bottles, flasks, and
all other vessels of glass not cut, and all glass not otherwise
provided for; glue; grass cloth; green turtle; gum
<pb id="tariff7" n="7"/>
benzoin, or benjamin; guns, except muskets and rifles, fire
arms and all parts thereof not intended for military purposes;
gunny cloth and India baggings and India mattings
of all sorts, not otherwise provided for.</p>
            <p>Hair, curled, moss, seaweed, and all other vegetable substances,
used for beds or mattresses; hair pencils; hat bodies
of cotton or wool; hats and bonnets, for men, women and
children, composed of straw, satin straw, chip, grass, palm
leaf, willow, or any other vegetable substance, or of hair,
whalebone, or other materials not otherwise provided for;
hatter's plush, of whatever material composed; honey.</p>
            <p>Ink and ink powder; ipecacuanha; iridium; iris, or
orris root; iron castings; iron liquor; iron in bars, bolts,
rods, slabs, and railroad rails, spikes, fishing plates and
chairs used in constructing railroads; ivory black.</p>
            <p>Jalap; japanned ware of all kinds, not otherwise provided
for; jet, and manufactures of jet, or imitations thereof;
jewelry or imitations thereof; juniper berries.</p>
            <p>Laces of cotton, of thread or other materials, not otherwise
provided for; lampblack; lastings, cut in strips, or
patterns of the size or shape for shoes, boots, bootees, slippers,
gaiters or buttons, of whatever material composed;
lead pencils; leaden pipes; leather, japanned; leeches;
linens, of all kinds; liquorice, paste, juice or root; litharge.</p>
            <p>Maccaroni, vermicelli, gelatine, jellies, and all other
similar preparations, not otherwise provided for; machinery
of every description, not otherwise provided for; malt;
magnesia; manganese; manna; manufactures of the bark
of the cork tree; manufactures of silk; manufactures of
wool of all kinds, or worsted, not otherwise provided for;
manufactures of hair of all kinds, not otherwise provided
for; manufactures of cotton of all kinds, not otherwise
provided for; manufactures of flax of all kinds, not otherwise
provided for; manufactures of hemp of all kinds, not
otherwise provided for; manufactures of bone, shell, horn,
pearl, ivory, or vegetable ivory, not otherwise provided for;
manufactures, articles, vessels and wares, not otherwise provided
for, of brass, copper, iron, steel, lead, pewter, tin, or
of which either of these metals shall be a component part;
<pb id="tariff8" n="8"/>
manufactures, articles, vessels, and wares, of glass, or of
which glass shall be a component material, not otherwise
provided for; manufactures and articles of leather, or of
which leather shall be a component part, not otherwise
provided for; manufactures and articles of marble, marble
paving tiles, and all other marble more advanced in manufacture
than in slabs or blocks in the rough, not otherwise
provided for; manufactures of paper, or of which paper is
a component material, not otherwise provided for; manufactures
of wood, or of which wood is a component part,
not otherwise provided for; matting, china or other floor
matting, and mats made of flags, jute, or grass; medicinal
preparations, drugs, roots, and leaves in a crude state, not
otherwise provided for; morphine; metallic pens; mineral
waters; musical instruments of all kinds, and strings for
musical instruments, of whipgut, catgut, and all other
strings of the same material; mustard, in bulk or in bottles;
mustard seed.</p>
            <p>Needles of all kinds, for sewing, darning and knitting;
nitrate of lead.</p>
            <p>Ochres and ochrey earths; oil-cloths of every description,
of whatever material composed; oils of every description,
animal, vegetable and mineral, not otherwise
provided for; olives; opium; orange and lemon peel;
osier or willow, prepared for basket-makers' use.</p>
            <p>Paints, dry or ground in oil, not otherwise provided
for; paper, antiquarian, demy, drawing, elephant, foolscap,
imperial, letter, and for printing newspapers, hand-bills,
and other printing, and all other paper, not otherwise
provided for; paper boxes, and all other fancy boxes; paper
envelopes; paper hangings; paper for walls, and paper for
screens or fire-boards; parchment; parasols and sun-shades
and umbrellas; patent mordant; paving and roofing tiles
and bricks, and roofing slates, and fire-bricks; periodicals
and other works, in course of printing and republication in
the Confederate States; pitch; plaster of Paris, calcined;
plumbago; potassium; putty.</p>
            <p>Quicksilver; quills; quassia, manufactured or unmanufactured.</p>
            <pb id="tariff9" n="9"/>
            <p>Red chalk pencils; rhubarb; roman cement.</p>
            <p>Saddlery of all kinds, not otherwise provided for; saffron
and saffron cake; sago; salts, epsom, glauber, rochelle, and
all other salts and preparations of salts, not otherwise provided
for; sarsaparilla; screws of all kinds; sealing wax;
seines; seppia; sewing silk, in the gum and purified;
shaddocks; skins of all kinds, tanned, dressed, or japanned;
slate pencils; smaltz; soap of every description not otherwise
provided for; spirits of turpentine; spunk; squills;
starch ; stereotype plates; still bottoms; sulphate of barytes,
crude or refined; sulphate of quinine, and quinine
in all its various preparations.</p>
            <p>Tapioca; tar; textile fabrics of every description, not
otherwise provided for; twine and pack thread, of whatever
material composed; thread lacings and insertings;
types, old or new, and type metals.</p>
            <p>Umbrellas; vandyke brown; vanilla beans; varnish of
all kinds, vellum; venetian red; velvet in the piece, composed
wholly of cotton, or of cotton and silk, but of which
cotton is the component material of chief value; verdigris;
vermilion; vinegar.</p>
            <p>Wafers; water colors; whalebone; white and red lead;
white vitriol, or sulphate of zinc; whiting, or Paris white;
window glass, broad, crown or cylinder; woollen and
worsted yarns and woollen listings; shot of lead, not otherwise
provided for; wheelbarrows and hand-barrows; wagons
and vehicles of every description, or parts thereof.</p>
          </div3>
          <div3 type="schedule">
            <head>SCHEDULE D.</head>
            <head>TEN <hi rend="italics">per centum ad valorem</hi>.</head>
            <p>Acids of every description not otherwise provided for;
alcornoque; aloes; ambergris; amber; ammonia, and sal
ammonia; anatto, roucon or orleans; angora, thibet, and
other goats' hair, or mohair, unmanufactured, not otherwise
provided for; anniseed; antimony, crude or regulus
of; argol, or crude tartar; arsenic; ashes, pot, pearl and
soda; asphaltum; assafœtida.</p>
            <p>Bananas, cocoa nuts, pine apples, plantains, oranges and
<pb id="tariff10" n="10"/>
all other West India fruits in their natural state; barilla;
bark of all kinds, not otherwise provided for; bark, Peruvian;
bark, guilla; bismuth; bitter apples; bleaching
powder of chloride of lime: bones, burnt; boards, planks,
staves, shingles, laths, scantling, and all other sawed lumber;
also spars and hewn timber, of all sorts, not otherwise
provided for; bone black, or animal carbon, and bone dust;
bolting cloths; books, printed, magazines, pamphlets, periodicals,
and illustrated newspapers, bound or unbound,
not otherwise provided for; books, blank, bound or unbound;
borate of lime; borax, crude or tincal; borax, refined;
bouchu leaves; box-wood, unmanufactured; Brazil
paste, Brazil wood, braziletto, and all dye-woods in sticks;
bristles; bronze and Dutch metal in leaf; bronze liquor
and bronze powder; building stones; butter; burr stones,
wrought or unwrought.</p>
            <p>Cabinets of coins, medals, gems, and all collections of
antiquities; camphor; crude; cantharides; cassia and cassia
buds; chalk; cheese; chickory root, chronometers, box
or ship, and parts thereof; clay, burnt or unburnt bricks,
paving and roofing tiles, gas retorts, and roofing slates;
coal, coke, and culm of coal; cochineal; cocoa nuts, cocoa,
and cocoa shells; coculus indicus; coir yarn; codilla, or
tow of hemp or flax; cowhage down; cream of tartar;
cudbear.</p>
            <p>Diamonds, cameos, mosaics, gems, pearls, rubies and
other precious stones, and imitations thereof, when set in
gold or silver, or other metal; diamonds, glaziers', set or not
set; dragon's blood.</p>
            <p>Engravings, bound or unbound; extract of indigo, extracts
and decoctions of log-wood and other dye-woods,
not otherwise provided for; extract of madder; ergot.</p>
            <p>Flax, unmanufactured; flaxseed and linseed; flints and
flint ground; flocks, waste or shoddy; French chalk; furs,
hatters', dressed or undressed, not on the skin; furs, undressed,
when on the skin.</p>
            <p>Glass, when old and fit only to be remanufactured;
gamboge; gold and silver leaf; gold beaters' skin; grindstones;
gums—Arabic, Barbary, copal, East Indies, Senegal,
<pb id="tariff11" n="11"/>
substitute, tragacanth, and all other gums and resins,
in a crude state, not otherwise provided for.</p>
            <p>Hair, of all kinds, uncleansed and unmanufactured; hemp,
unmanufactured; hemp seed and rape seed; hops, horns,
horn-tips, bone, bone-tips, and teeth, unmanufactured.</p>
            <p>Ivory, unmanufactured; ivory nuts, or vegetable ivory.</p>
            <p>Jute, sisal grass, coir, and other vegetable substances,
unmanufactured, not otherwise provided for.</p>
            <p>Kelp; kermes.</p>
            <p>Lac spirits, lac sulphur, and lac dye; leather, tanned,
bend, sole, and upper of all kinds, not otherwise provided
for; lemons and limes, and lemon and lime juice, and
juices of all other fruits without sugar; lime.</p>
            <p>Madder, ground or prepared; madder root; marble, in
the rough, slab or block, unmanufactured; metals, unmanufactured,
not otherwise provided for; mineral kermes;
mineral and bituminous substances in a crude state, not
otherwise provided for; moss, iceland; music, printed with
lines, bound or unbound.</p>
            <p>Natron; nickel; nuts, not otherwise provided for; nut
galls; nux vomica.</p>
            <p>Oakum; oranges, lemons, and limes; orpiment.</p>
            <p>Palm leaf, unmanufactured; pearl, mother of; pine
apples; plantains; platina, unmanufactured; polishing
stones; potatoes; Prussian blue; pumice and pumice stone.</p>
            <p>Ratans and reeds, unmanufactured; <sic corr="red chalk; rotten stone">red chalk;rotten stone.</sic></p>
            <p>Safflower; sal soda, and all carbonates and sulphates of
soda, by whatever names designated, not otherwise provided
for; seedlac; shellac; silk, raw, not more advanced in
manufacture than singles, tram and thrown, or organzine;
sponges; steel in bars, sheets and plates, not further advanced
in manufacture than by rolling, and cast steel in
bars; sumac; sulphur, flour of.</p>
            <p>Tallow, marrow, and all other grease or soap stocks and
soap stuffs, not otherwise provided for; tea, terne tin, in
plates or sheets; teazle, terra japonica, catechu, tin in
plates or sheets and tin foil; tortoise and other shells, unmanufactured;
trees, shrubs, bulbs, plants and roots, not
otherwise provided for; turmeric.</p>
            <pb id="tariff12" n="12"/>
            <p>Watches and parts of watches; woad or pastel; woods;
viz., cedar, box, ebony, lignumvitæ, granadilla, mahogany,
rose-wood, satin-wood, and all other woods, unmanufactured.</p>
            <p>Iron ore, and iron in blooms, loops and pigs.</p>
            <p>Maps and charts.</p>
            <p>Paintings and statuary not otherwise provided for.</p>
            <p>Wool, unmanufactured, of every description, and hair
of the Alpaca goat and other like animals.</p>
            <p>Specimens of natural history, mineralogy or botany, not
otherwise provided for.</p>
            <p>Yams.</p>
            <p>Leaf and unmanufactured tobacco.</p>
          </div3>
          <div3 type="schedule">
            <head>SCHEDULE E.</head>
            <head>FIVE <hi rend="italics">per centum ad valorem</hi>.</head>
            <p>Articles used in dyeing and tanning, not otherwise provided for.</p>
            <p>Brass, in bars or pigs, old and fit only to be remanufactured;
bells, old; bell metal.</p>
            <p>Copper in pigs or bars; copper ore; copper, when old
and fit only to be remanufactured; cutch.</p>
            <p>Diamonds, cameos, mosaics, pearls, gems, rubies, and
other precious stones, and imitations thereof, when not set.</p>
            <p>Emery in lump or pulverized.</p>
            <p>Felt, adhesive for sheathing vessels; fuller's earth.</p>
            <p>Gums of all sorts, not otherwise provided for; gutta
percha, unmanufactured.</p>
            <p>Indigo; india rubber, in bottles, slabs or sheets, unmanufactured;
india rubber, milk of.</p>
            <p>Junk, old.</p>
            <p>Plaster of Paris or sulphate of lime, ground or unground;
raw hides and skins of all kinds, undressed.</p>
            <p>Sheathing copper, but no copper to be considered as such
except in sheets forty-eight inches long and fourteen inches
wide, and weighing from eleven to thirty-four ounces;
sheathing or yellow metal not wholly or part of iron;
sheathing or yellow metal nails, expressly for sheathing
vessels; sheathing paper, stave bolts and shingle bolts.</p>
            <pb id="tariff13" n="13"/>
            <p>Tin ore and tin in pigs or bars; type, old and fit only to
be remanufactured.</p>
            <p>Wold.</p>
            <p>Zinc, spelter, or tentenegue, unmanufactured.</p>
          </div3>
          <div3 type="schedule">
            <head>SCHEDULE F.</head>
            <head><hi rend="italics">Specific Duties</hi>.</head>
            <p>Ice—one dollar and fifty cents per ton.</p>
            <p>Salt, ground, blown, or rock—two cents per bushel, of
fifty-six pounds per bushel.</p>
          </div3>
          <div3 type="schedule">
            <head>SCHEDULE G.</head>
            <head><hi rend="italics">Exempt from Duty</hi>.</head>
            <p>Books, maps, charts, mathematical and nautical instruments,
philosophical apparatus, and all other articles whatever,
imported for the use of the Confederate States; books,
pamphlets, periodicals and tracts, published by religious
associations.</p>
            <p>All philosophical apparatus, instruments, books, maps
and charts, statues, statuary, busts and casts, of marble,
bronze, alabaster or plaster of Paris, paintings and drawings,
etchings, specimens of sculpture, cabinet of coins,
medals, gems, and all collections of antiquities. <hi rend="italics">Provided</hi>
the same be specially imported in good faith for the use of
any society, incorporated or established for philosophical
and literary purposes, or for the encouragement of the fine
arts, or for the use or by the order of any church, college,
academy, school, or seminary of learning in the Confederate
States.</p>
            <p>Bullion, gold and silver.</p>
            <p>Coins, gold, silver and copper; coffee; cotton; copper,
when imported for the mint of the Confederate States.</p>
            <p>Garden seeds, and all other seeds for agricultural and
horticultural purposes; goods, wares and merchandize, the
growth, produce or manufacture of the Confederate States,
exported to a foreign country, and brought back to the
Confederate States in the same condition as when exported,
upon which no drawback has been allowed. <hi rend="italics">Provided</hi> that
all regulations to ascertain the identity thereof, prescribed
<pb id="tariff14" n="14"/>
by existing laws, or which may be prescribed by the Secretary
of the Treasury, shall be complied with; guano, manures
and fertilizers of all sorts.</p>
            <p>Household effects, old and in use, of persons or families
from foreign countries, if used abroad by them, and not
intended for any other purpose or purposes, or for sale.</p>
            <p>Models or inventions, or other improvements in the arts.
<hi rend="italics">Provided</hi> that no article or articles shall be deemed a model
which can be fitted for use.</p>
            <p>Paving stones; personal and household effects, not merchandize,
of citizens of the Confederate States dying
abroad.</p>
            <p>Specimens of natural history, mineralogy or botany.
<hi rend="italics">Provided</hi> the same be imported in good faith for the use of
any society incorporated or established for philosophical,
agricultural or horticultural purposes, or for the use or by
the order of any college, academy, school, or seminary of
learning in the Confederate States.</p>
            <p>Wearing apparel, and other personal effects not merchandize;
professional books, implements, instruments and
tools of trades, occupation or employment, of persons arriving
in the Confederate States. <hi rend="italics">Provided</hi> that this exemption
shall not be construed to include machinery, or other
articles imported for use in any manufacturing establishment,
or for sale.</p>
            <p>Bacon, pork, hams, lard, beef, wheat, flour and bran of
wheat, flour and bran of all other grains, Indian corn and
meal, barley, rye, oats and oatmeal, and living animals of
all kinds, not otherwise provided for; also, all agricultural
productions, including those of the orchard and garden, in
their natural state, not otherwise provided for.</p>
            <p>Gunpowder, and all the materials of which it is made.</p>
            <p>Lead, in pigs or bars, in shot or balls, for cannon, muskets,
rifles, or pistols.</p>
            <p>Rags, of whatever material composed.</p>
            <p>Arms, of every description, for military purposes and
parts thereof, munitions of war, military accoutrements
and percussion caps.</p>
            <p>Ships, steamers, barges, dredging vessels, machinery,
<pb id="tariff15" n="15"/>
screw pile jetties, and articles to be used in the construction
of harbors, and for dredging and improving the same.</p>
          </div3>
        </div2>
        <div2 type="section">
          <head>SEC. 2. </head>
          <p><hi rend="italics">And be it further enacted</hi>, That there shall be levied,
collected and paid, on each and every non-enumerated
article which bears a similitude, either in material, quality,
texture, or the uses to which it may be applied, to any enumerated
article chargeable with duty, the same rate of duty
which is levied and charged on the enumerated article by
the foregoing schedules, which it most resembles in any
of the particulars before mentioned; and if any non-enumerated
article equally resembles two or more enumerated
articles on which different rates of duty are chargeable,
there shall be levied, collected and paid, on such non-enumerated
article, the same rate of duty as is chargeable
on the article which it resembles, paying the highest duty.
<hi rend="italics">Provided</hi>, That on all articles manufactured from two or
more materials, the duty shall be assessed at the highest
rates at which any of its component parts may be chargeable.
<hi rend="italics">Provided further</hi>, That on all articles which are not
enumerated in the foregoing schedules, and cannot be
classified under this section, a duty of ten per cent. ad valorem
shall be charged.</p>
        </div2>
        <div2 type="section">
          <head>SEC. 3. </head>
          <p><hi rend="italics">And be it further enacted</hi>, That all goods, wares
and merchandize, which may be in the public stores as unclaimed,
or in warehouse under warehousing bonds, on the
31st day of August next, shall be subject, on entry thereof
for consumption, to such duty as if the same had been
imported, respectively after that day.</p>
        </div2>
        <div2 type="section">
          <head>SEC. 4. </head>
          <p><hi rend="italics">And be it further enacted</hi>, That on the entry of any
goods, wares or merchandize, imported on or after the
31st day of August aforesaid, the decision of the collector
of customs at the port of importation and entry, as to their
liability to duty or exemption therefrom, shall be final and
conclusive against the owner, importer, consignee, or agent
of any such goods, wares and merchandize, unless the
owner, importer, consignee or agent shall, within ten days
after such entry, give notice to the collector, in writing, of
his dissatisfaction with such decision, setting forth therein
distinctly and specifically his ground of objection thereto,
<pb id="tariff16" n="16"/>
and shall, within thirty days after the date of such decision,
appeal therefrom to the Secretary of the Treasury, whose
decision on such appeal shall be final and conclusive; and
the said goods, wares and merchandize shall be liable to
duty or exemption therefrom accordingly, any Act of Congress
to the contrary notwithstanding, unless suit shall be
brought within thirty days after such decision, for any
duties that may have been paid, or may thereafter be paid
on said goods, or within thirty days after the duties shall
have been paid in cases where such goods shall be in bond.</p>
        </div2>
        <div2 type="section">
          <head>SEC. 5. </head>
          <p><hi rend="italics">And be it further enacted</hi>, That it shall be lawful
for the owner, consignee, or agent of imports which have
been actually purchased or procured otherwise than by purchase,
on entry of the same, to make such addition in the
entry to the cost or value given in the invoice as, in his
opinion, may raise the same to the true market value of
such imports in the principal markets of the country
whence the importations shall have been made, and to add
thereto all costs and charges which, under existing laws,
would form part of the true value at the port where the
same may be entered, upon which the duty should be
assessed. And it shall be the duty of the collector within
whose district the same may be imported or entered, to
cause the dutiable value of such imports to be appraised,
estimated and ascertained, in accordance with the provisions
of existing laws; and if the appraised value thereof
shall exceed by ten per centum, or more, the value so declared
on entry, then in addition to the duties imposed by
law on the same, there shall be levied, collected and paid a
duty of twenty per centum ad valorem, on such appraised
value. <hi rend="italics">Provided, nevertheless</hi>, That under no circumstances
shall the duty be assessed upon an amount less than the
invoice or entered value, any law of Congress to the contrary
notwithstanding.</p>
        </div2>
        <div2 type="section">
          <head>SEC. 6. </head>
          <p><hi rend="italics">And 
be it further enacted</hi>, That so much of all Acts
or parts of Acts as may be inconsistent with the provisions
of this Act shall be, and the same are hereby repealed.</p>
        </div2>
        <closer><hi rend="italics">Approved</hi> 
<hi rend="italics">May</hi> 21, 1861.</closer>
      </div1>
    </body>
  </text>
</TEI.2>