Page:United States Statutes at Large Volume 12.djvu/210

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180 THIRTY-SIXTH CONGRESS. Sess. II. Ch. 68. 1861. are tinctured, colored, or in any way adulterated, and on sugar candy, four Proviso,-foe cents per pound: Provided, That all sirups of sugar, orof sugar cane, f¤l*¤*’°- concentrated molasses or melado, entered under the name of molasses, or any other name than sirup of sugar or of sugar cane, concentrated molasses, or concentrated melado, shall be hable to forfeiture to the United States; on molasses two cents per gallon; on confectionery of all kinds, not otherwise provided for, thirty per centum ad valorem. Sec. 6. And be it further enacted, That from and after the day and year aforesaid there shall be levied, collected, and paid, on- the importation of the articles hereinafter mentioned, the following duties, that is to sa : Brandy, rue Tint: On brandy, for Erst-proof, one dollar per gallon; on other spirits WG9 ¤P¤’¤*•» manufactured or distilled from grain, for first-proof; forty cents per gal- °°m""" M lon; on spirits from other materials, for Erst-proof; forty cents per gallon ; Past,p.294. on cordials and liquors of all kinds, fifty cents- per gallon; on arrack, absynthe, kirschenwasser, ratafia, and other similar spmtuous beverages not otherwise provided for, Bfty cents per gallon: on bay rung twenty-five Duty,,,,;,, ,,0;. cents per gallon: Provided, That the duty upon brandy spmts, and all lwtsdminb other spirituous beverages herein enumerated, shall be collected upon the P'°°f· basis of first·proof§ and so in proportion for any greater strength than the strength of lirstrproof; on wines of all kinds, forty per centum ad valo- Imiwjon rem: Provided, That all imitations of brandy, or spirits, or of any of the said wines, and all wines imported by any names whatever, shall be subject to the duty provided for the genuine article which it is intended to Put, p. 294. represent: Provided, further, That brandies, or other spirituous liquors may _ when rnsyobe be imported in bottles, when the package shall contain not less than one

IP°'*°dm *· dozen, and all bottles shall pay a separate duty, according to the rate

` established by this act, whether containing wines, brandies, or other spirituous liquors, subject to duty as hereinbefore mentioned; on ale, porter, and beer, in bottles, twenty-five cents per gallon; otherwise than iubottles, Not enumerated. fifteen cents per gallon; on all spirituous liquors not enumerated, thirty- three and one·third per centum ad valorem. Cigm,¤nn&; Second: On cigars of all kinds, valued at nve dollars or under per ml *°b°°°°· thousand, twenty cents per pound; over five dollars and not over ten, forty cents per pound; and over ten dollars, sixty cents per pound, and in addition thereto, ten per centum ad valorem; on snuff ten cents per pound; on unmanufactured tobacco, in leaf, twenty-five per centum ad valorem; on all other manufactured or unmanufactured tobacco, thirty per centum ad valorem. Sec. 7. And be it further enacted, That from and after the day and year aforesaid there shall be levied, collected, and paid, on the importation of the articles hereinafter mentioned, the following duties, that is to say: Bar-iron. First: On bar-iron, rolled or hammered, comprising dats not less than one inch, or more than seven inches wide, nor less than one quarter of an inch or more than two inches thick; rounds, not less thanone-half an inch or more than four inches in diameter; and squares not less than onehalf an inch or more than four inches square, fifteen dollars per ton: Proviso. Provided, That all iron in slabs, blooms, loops or other forms, less finished than 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, further, That none of the above iron shall pay a less rate of duty than twenty per centum ad valorem; on all iron imported in bars for railroads or inclined planes made to patterns and Etted to be laid down upon such roads or planes without further manufacture and not exceeding six inches high, twelve dollars per ton; on boiler plate iron, twenty dollars per ton; on iron wire drawn and finished, not more than one·fourth of one inch in diameter nor less than number sixteen wire gauge, seventy-five cents per one hundred pounds, and dfteeu per centum ad valorem; over number