Page:United States Statutes at Large Volume 13.djvu/297



and shot, sheet lead, and lead pipes, a duty of three per centum ad valorem: Provided, That when any of the articles herein mentioned shall not have been assessed and a duty paid thereon of three per centum, in the form of ingots, pigs, or bars, a duty of five per centum shall be assessed and paid thereon.

On goat, calf, kid, sheep, horse, hog, and dog skins, tanned or dressed in the rough, a duty of five per centum ad valorem.

On goat, calf, kid, sheep, horse, hog, and dog skins, curried or finished, a duty of five per centum ad valorem: Provided, That all goat, calf, kid, sheep, horse, hog, and dog skins, previously assessed in the rough, and upon which duties have been actually paid, shall be assessed on the increased value only when curried or finished.

On patent, enamelled, and japanned leather and skins of every description, a duty of five per centum ad valorem.

On oil-dressed leather and deer skins, dressed or smoked, a duty of five per centum ad valorem: Provided, That when leather or skins, upon which a duty has been previously assessed and paid, shall be manufactured into gloves, mittens or moccasins, the duty shall only be assessed upon the increased value thereof when so manufactured.

On leather of all descriptions, tanned or partially tanned, in the rough, a duty of five per centum ad valorem.

On leather of all descriptions, curried or finished, a duty of five per centum ad valorem: Provided, That all leather previously assessed in the rough and upon which duties have been actually paid shall be assessed on the increased value only when curried or finished.

On wine made of grapes, a duty of five cents per gallon.

On all other wines or liquors known or denominated as wine, not made from currants, rhubarb, or berries, produced by being rectified or mixed with other spirits, or into which any matter whatever may be infused to be sold as wine, or by any other name, and not otherwise provided for in this act, a duty of fifty cents per gallon: Provided, that the returns, assessment, and collections of the duties on such wines shall be subject to the regulations of the commissioner of internal revenue. And any person who shall willingly and knowingly sell, or offer for sale, any such wine made after the passage of this act, upon which the duty herein imposed has not been paid, or which has been fraudulently evaded, shall, upon conviction thereof, be subject to a penalty of one hundred dollars, or to imprisonment not exceeding two years, at the discretion of the court.

On furs of all descriptions, when made up or manufactured, a duty of five per centum ad valorem: Provided, That all manufactured furs, on which a duty has been previously assessed and paid before manufacture, it shall be assessed only on the increased value thereof when so manufactured.

On cloth and all textile or knitted or felted fabrics of cotton, wool, or other materials, before the same has been dyed, printed, or bleached, and on all cloth painted, enamelled, shirred, tarred, varnished, or oiled, a duty of five per centum ad valorem: Provided, That thread and yarn, and warps for weaving shall be regarded as manufactures, and be subject to a duty of five per centum ad valorem.

On ready-made clothing, boots and shoes, gloves, mittens, and moccasins, caps, hats, and bonnets, or other articles of dress for the wear of men, women, or children, five per centum ad valorem: Provided, That any tailor, boot or shoe maker, hat, cap, or bonnet maker, milliner or dressmaker, exclusively engaged in manufacturing any of the foregoing articles to order as custom work, and not for sale generally, who shall make affidavit to the assessor or assistant assessor, that the entire amount of such manufactures so made does not exceed the sum of six hundred dollars per annum, shall be exempt from duty; when exceeding six hun-