On opium, two dollars and fifty cents per pound; on opium prepared for smoking, and extracts of opium, one hundred per centum ad valorem.

On morphine and its salts, two dollars and fifty cents per ounce

On arrowroot, thirty per centum ad valorem.

On brimstone, crude, six dollars per ton.

On brimston, in rolls, or refined, ten dollars per ton.

On castor beans or seeds, per bushel of fifty pounds, sixty cents.

On chickory root, four cents per pound; ground, burnt or prepared, five cents per pound.

On cassia, twenty cents per pound; on cassia buds and ground cassia, twentyfive cents per pound.

On cinnamon, thirty cents per pound.

On chloroform, one dollar per pound.

On collodion and ethers of all kinds, not otherwise provided for, and etherial preparations or extracts, fluid, one dollar per pound.

On cologne water and other perfumery, of which alcohol forms the principal ingredient, three dollars per gallon, and fifty per cent ad valorem.

On cloves, twenty cents per pound; on clove stems, ten cents per pound.

On fusil oil, or amylic alcohol, two dollars per gallon.

On Hoffman's anodyne and spirits of nitric ether, fifty cents per pound.

On bristles, fifteen cents per pound; on hog's hair, one cent per pound; on istle, or Tampico fibre, one cent per pound.

On brushes of all kinds, forty per centum ad valorem.

On honey, twenty cents per gallon.

On lead, white or red, and litharge, dry or ground in oil, three cents per pound.

On percussion caps, forty per centum ad valorem.

On lemons, oranges, pine-apples, plantains, cocoa-nuts, and fruits preserved in their own juice, and fruit juice, twenty-five per centum ad valorem.

On licorice root, two cents per pound; on licorice paste, or licorice in rolls, tea cents per pound.

On nutmegs, fifty cents per pound.

On mace, forty cents per pound.

On oil, croton, one dollar per pound; olive, in flasks or bottles, and salad, one dollar per gallon; castor, one dollar per gallon; cloves, two dollars per pound; cognac or cnanthic ether, four dollars per ounce.

On pea nuts, or ground beans, one cent per pound; shelled, one and a half cent per pound; on filberts and walnuts of all kinds, three cents per pound.

On petroleum and coal illuminating oil, crude, ten cents per gallon. On illuminating oil, and naptha, benzine and benzole, refined or produced from the distillation of coal asphaltum, shale, peat, petroleum, or rock oil, or other bituminous substances, used for like purposes, thirty cents per gallon.

On pimento, and black, white and red or cayenne pepper, fifteen cents per pound; on ground pimento and pepper of all kinds, eighteen cents per pound. On spirits of turpentine, thirty cents per gallon.

On sulphur, flour of, twenty dollars per ton and fifteen per centum ad valorem. On tannin and tannic acid, two dollars per pound; on gallic acid, one dollar and fifty cents per pound.

On santonine, five dollars per pound.

On salt in sacks, barrels, and other packages, twenty-four cents per one hundred pounds; on salt in bulk, eighteen cents per one hundred pounds.

On crude saltpetre, two and one half cents per pound.

On strychnine and its salts, one dollar and one half per ounce.

On tagger's iron, thirty per centum ad valorem.

On vinegar, ten cents per gallon.

On watches, gold or silver, twenty-five per centum ad valorem.

On wood pencils, filled with lead or other materials, fifty cents per gross, and in addition thereto, thirty per centum ad valorem.

On ostrich, vulture, cock and other ornamental feathers, crude or not dressed, colored or manufactured, twenty-five per centum ad valorem; when dressed, colored or manufactured, fifty per centum ad valorem.

On playing cards, costing not over twenty-five cents per pack, twenty-five cents per pack; costing over twenty-five cents per pack, thirty-five cents per pack.

SEC. 12. And be it further enacted, That on and after the day and year aforeBaid, there shall be levied. collected, and paid a duty of fifty per centum ad valorem on the importation of the articles hereinafter mentioned and embraced in this section, that is to say:

Anchovies and sardines, preserved in oil or otherwise.

Artificial and ornamental feathers and flowers, or parts thereof, of whatever material composed, not otherwise provided for.

Beads and bead ornaments.

Billiard chalk.

Ginger, preserved or pickled.

Ivory or bone dice, draughts, chess men, chess balls and bagatelle balls.

Jellies of all kinds.

On kid or other leather gloves of all descriptions, for men's, women's or chil dren's wear.

On wooden and other toys for children.

SEC. 13. And be it further enacted, That on and after the day and year aforeBaid, 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 enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say:

On books, periodicals, pamphlets, blank books, bound or unbound, and all printed matter, engravings bound or unbound, illustrated books and papers, and maps and charts, twenty-five per centum ad valorem.

On cork, bark or wood, unmanufactured, thirty per centum ad valorem. On corks and cork bark manufactured, fifty per centum ad valorem.

Ou Hatters' furs, not on the skin, and dressed furs on the skin, twenty per centum ad valorem. Furs on the skin, undressed, ten per centum ad valorem. On fire crackers, one dollar per box of forty packs, not exceeding eighty to each pack, and in the same proportion for any greater number.

On gutta percha, manufactured, forty per centum ad valorem.

Ou gunpowder and all explosive substances used for mining, blasting, artillery or sporting purposes, when valued at twenty cents or less per pound, a duty of

six cents per pound, and in addition thereto twenty per centum ad valorem ; valued above twenty cents per pound, a duty of ten cents per pound, and in addition thereto twenty per centum ad valorem.

On marble, white statuary, brocatelle, sienna and verdantique, in block, rough or squared, one dollar per cubic foot, and in addition thereto twenty-five per centum ad valorem. On veined marble and marble of all other descriptions, not otherwise provided for in block, rough or squared, fifty cents per cubic foot, and in addition thereto twenty per centum ad valorem.

On mineral or medicinal waters, or waters from springs impregnated with minerals, for each bottle or jug containing not more than one quart, three cents, and in addition thereto twenty-five per centum ad valorem; containing more than one quart, three cents for each additional quart, or a fractional part thereof, and in addition thereto twenty five per centum ad valorem.

On palm-leaf fans, one cent each.

On pipes, clay, common or white, thirty-five per centum ad valorem.

On meerschaum, wood, porcelain, lava, and all other tobacco smoking pipes and pipe-bowls, not hereia otherwise provided for, one dollar and fifty cents per gross, and in addition thereto seventy-five per centum ad valorem.

On pipe-cases, pipe-stems, tips, mouth pieces and metallic mountings for pipes, and all parts of pipes and pipe fixtures, and all smokers' articles, seventy five per centum ad valorem.

On pen tips and pen-holders, or parts thereof, thirty five per centum ad valorem. On pens, metalic, ten cents per gross, and in addition thereto twenty-five per centum ad valorem.

On soap, fancy, perfumed, honey, transparent and all descriptions of toilet and shaving soap, ten cents per pound, and in addition thereto twenty-five per centum ad valorem.

On all soap not otherwise provided for, one cent per pound, and in addition thereto thirty per centum ad valorem.

On starch, made of potatoes or corn, one cent per pound, and twenty per centum ad valorem.

On starch made of rice, or any other material, three cents per pound, and twenty per centum ad valorem.

On rice, cleaned, two and a half cents per pound; on uncleaned, two cents per pound.

On paddy, one and a half cents per pound.

Sec. 14. And be it further enacted, That on the entry of any vessel, or of any goods, wares, or merchandise, the decision of the collector of customs at the port of importation and entry, as to the rate and amount of duties to be paid on the tonnage of such vessel or on such goods, wares or merchandise, and the duti able costs and charges thereon, shall be final and conclusive against all persons interested therein, unless the owner, master, commander, or consignee of such vessel, in the case of duties levied on tonnage, or the owner, importer, consignee, or agent of the merchandise, in the case of duties levied on goods, wares, or merchandise, or the costs and charges thereon, shall, within ten days after the ascertainment and liquidation of the duties by the proper officers of the customs, as well in cases of merchandise entered in bond as for consumption, give notice in writing to the collector on each entry, if dissatisfied with his decision, setting

forth therein, distinctly and specifically, the grounds of his objection thereto, and shall, within thirty days after the date of such ascertainment and liquidation, appcal therefrom to the Secretary of the Treasury, whose decision on such appeal shall be final and conclusive; and such vessel, goods, wares, or merchandise, or costs and charges, shall be liable to duty accordingly, any act of Congress to the contrary notwithstanding, unless suit shall be brought within ninety days after the decision of the Secretary of the Treasury on such appeal for any duties which shall have been paid before the date of such decision on such vessel, or on such goods, wares, merchandise, or costs or charges, or within ninety days after the payment of duties paid after the decision of the Secretary. And no suit shall be maintained in any court for the recovery of any duties alleged to have been erroneously or illegally exacted, until the decision of the Secretary of the Treasury shall have been first had on such appeal, unless said decision of the Secretary shall be delayed more than ninety days from the date of such appeal in the case of an entry at any port East of the Rocky Mountains, or more than five months in case of an entry West of those mountains.

Sec. 15. And be it further enacted, That the decision of the respective collectors of customs, as to all fees, charges, and exactions of whatever character, other than those mentioned in the next preceeding section, claimed by them, or by any of the officers under them, in the performance of their official duty, shall be final and conclusive against all persons interested in such fees, charges, or exactions, unless the like notice that an appeal will be taken from such decision to the Secretary of the Treasury shall be given within ten days from the making of such decision, and unless such appeal shall actually be taken within thirty days from the making of such decision; and the decision of the Secretary of the Treasury shall be final and conclusive upon the matter so appealed, unless suit shall be brought for the recovery of such fees, charges or exactions, within the period, as provided for in the next preceding section, in regard to duties. And no suit shall be maintained in any court, for the recovery of any such fees, costs, and charges alleged to have been erroneously or illegally exacted, until the decision of the Secretary of the Treasury shall have been first had on such appeal, unless such decision of the Secretary shall be delayed more than ninety days from the date of such appeal, in case of an entry at any port east of the Rocky Mountains, or more than five months in case of an entry west of those mountains.

Sec. 16. And be it further enacted, That whenever it shall be shown, to the satisfaction of the Secretary of the Treasury, that in any case of unascertained duties, or duties or other moneys paid under protest and appeal, as hereinbefore provided, more money has been paid to the collector, or person acting as such, than the law requires should have been paid, it shall be the duty of the Secretary of the Treasury to draw his warrant upon the Treasurer, in favor of the person or per sons entitled to the over payment, directing the said Treasurer to refund the same out of any money in the treasury not otherwise appropriated.

Sec. 17. And be it further enacted, That a discriminating duty of ten per centum ad valorem, in addition to the duties imposed by law, shall be levied, collected and paid, on all goods, wares and merchandise which, on and after the day this act shall take effect, shall be imported in ships or vessels not of the United States: Provided, That this discriminating duty shall not apply to goods, wares and merchandise which shall be imported, on and after the day this act takes effect, in ships or vessels not of the United States, entitled by treaty, or any act or acts of Congress, to be entered in the ports of the United States, on payment of the same duties as shall then be paid on goods, wares, and merchandise imported in ships or vessels of the United States.

SEC. 18. And be it further enacted, That on and after the day and year this act shall take effect, there shall be levied, collected and paid, on all goods, wares, and merchandise, of the growth or produce of countries east of the Cape of Good Hope, (except silk, raw, or unmanufactured, or not more advanced in manufacture than singles, tram, thrown organzine and raw cotton,) when imported from places west of the Cape of Good Hope a duty of ten per centum ad valorem, in addition to the duties imposed on any such articles, when imported directly from

the place or places of their growth or production: Provided, That section three of the act approved August five, eighteen hundred and sixty-one, entitled "An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes," and section fourteen of the act approved July fourteen, eighteen hundred and sixty-two, entitled "An act increasing, temporarily, the rates of duties on imports, and for other purposes," be, and the same are hereby repealed.

SEC. 19. And be it further enacted, That all goods, wares, and merchandise which may be in the public stores or bonded warehouses on the day and year this act shall take effect, shall be subjected to no other duty upon the entry thereof, for consumption, than if the same were imported respectively after that day, and so much of the act of August sixth, eighteen hundred and forty-six, or any other act, as requires the sale of fire-crackers, or prohibits their deposit in bonded warehouse, is hereby repealed.

SEC. 20. And be it further enacted, That the joint resolution " to increase, temporarily, the duties on imports," approved April twenty-ninth, eighteen hundred and sixty-four, shall not be deemed to have taken effect until after the thirtieth day of April, eighteen hundred and sixty-four, and shall be and remain in force until and including the thirtieth day of June, eighteen hundred and sixty-four, and any duties which shall have been exacted and received, contrary to the provisions of this section, shall be refunded by the Secretary of the Treasury.

SEC. 21. And be it further enacted, That during the period of one year from the passage of this act, there may be imported into the United States, free of duty, any machinery designed for and adapted to the manufacture of woven fabrics from the fibre of flax or hemp, including all the preliminary processes requisit therefor, and that steam agricultural machinery and implements, may be imported free from duty, for one year from the passage of this act.

SEC. 22. And be it further enacted, That all acts and parts of acts repugnant to the provisions of this act be, and the same are hereby repealed: Provided, That the existing laws shall extend to and be in force for the collection of the duties imposed by this act, for the prosecution and punishment of all offences, and for the recovery, collection, distribution, and the remission of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, cause matter, and thing to that effect, in the existing law contained, had been inserted in, and re-enacted by this act: And provided, further, That the duties upon all goods, wares and merchandise imported from foreign countries, not provided for in this act, shall be and remain as they were, according to existing laws prior to the twenty-ninth of April, eighteen hundred and sixty-four.

Sec. 23. And be it further enacted, That on and after the day and year this act shall take effect, it shall be lawful for the owner, consignee, or agent, of any goods, wares, or merchandise which shall have been actually purchased, or procured otherwise than by purchase, at the time when he shall produce his original invoice or invoices to the collector, and make and verify his written entry of his goods, wares and merchandise as provided by section thirty-six of the act of March two, seventeen hundred and ninety-nine, entitled "An act to regulate the collection of duties on imports and tonnage," and not afterward, 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 goods, wares and merchandise in the principal markets of the country whence they shall have been imported, 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 duties 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 goods, wares and merchandise 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 the 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 ap