Page:United States Statutes at Large Volume 13.djvu/231

 THIRTY—ElGHTH CONGRESS. Sess. I. Ch. 171. 1864. 203 cents per gallon and twenty-five per centum ad valorem ; valued at over www fifty cents and not over one dollar per gallon, dfty cents per gallon and twenty-five per centum ad valorem ; valued at over one dollar per gallon, one dollar per gallon and twenty-five per cent. ad valorem: Provided, ymviso, That no champagne or sparkling wines, in bottles, shall pay a less rate of duty than six dollars per dozen bottles, each bottle containing not more than one quart and more than one pint, or six dollars per two dozen bottles, each bottle containing not more than one pint. On all spirituous liquors, not otherwise enumerated, one hundred per _ Spirituous centum ad valorem: Provided, That no lower rate or amount of duty shall ;Q1l;°‘;xE:€Q;l€;§‘ be levied, collected, and paid, on brandy, spirits, and other spirituous bever- ` ages, than that fixed by law for the description of first proof; but shall P¤S¢,P·492· be increased in proportion for any greater strength than the strength of first proof; and no brandy, spirits, or other spirituous beverages under Lowmduty tp first proof shall pay a less rate of duty than fifty per centum ad valorem: l>¤ °¤ 6*** P*'°°$ Provided, further, That all imitations of brandy, or spirits, or of wines &(§m,,,,°_ imported by any names whatever, shall be subject to the highest rate of duty provided for the genuine articles respectively intended to be represented, and in no case less than one dollar per gallon: And provided, P¤`¤Vl¤°· further, That brandies, or other spirituous liquors, may be imported in bottles when the package shall contain not less than one dozen; and all bottles shall pay a separate duty of two cents each, whether containing wines, brandies, or other spirituous liquors subject to duty as hereinbefore mentioned. Second. On ale, porter, and beer, in bottles, thirty-five cents per gallon; Ale, pam-, otherwise than in bottles, twenty cents per gallon. wd bw'- Third. On cigars of all kinds, valued at fifteen dollars or less per thou- `ClS*"S- sand, seventy-five cents per pound and twenty per centum ad valorem; valued at over fifteen dollars and not over thirty dollars per thousand, one dollar and twenty-five cents per pound and thirty per centum ad valorem; valued at over thirty dollars and not over forty-five dollars per thousand, two dollars per pound and fifty per centum ad valorem; valued at over forty-Eve dollars per thousand, three dollars per pound and sixty per centum ad valorem : Provided, That paper cigars or cigarettes, including Prvviw wrappers, shall be subject to the same duties imposed on cigars. On snuff and snufiiflour, manufactured of tobacco, ground, dry, or damp, $¤¤iT, &¢· aud pickled, scented, or otherwise, of all descriptions, fifty cents per pound. On tobacco in leaf, unmanufactured and not stemmed, thirty-five cents 'fob¤<><=*>· per pound. On tobacco manufactured, of all descriptions, and stemmed tobacco not P05i, p- 493- otherwise provided for, fifty cents per pound. Sec. 3. And be it further enacted, That on and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, there shall be levied, collected, and paid on the goods, wares, and merchandise, herein enumerated and provided for, imported from foreign countries, the following duties and rates of duty, that is to sa :-— On dar iron, rolled or hammered, comprising flats not less than one inch Bar-iron, &c. or more than six inches wide, nor less than three eighths of an inch or more than two inches thick; rounds not less than three fourths of an inch nor more than two inches in diameter; and squares not less than three fourths of an inch nor more than two inches square, one cent per pound. On bar iron, rolled or hammered, comprising Hats less than three eighths of an inch or more than two inches thick or less than one inch or more than six inches wide; rounds less than three fourths of an inch or more than two inches in diameter; and squares less than three fourths of an inch or more than two inches square, one cent and one half per pound: Provided, That all iron in slabs, blooms, loops, or other forms, less finished Provinthan iron in bars, and more advanced than pig iron, except castings, shall be rated as iron in bars, and pay a duty accordingly: And provided, fur-