products of their manufactories or refineries, a duty of two and a half of one per centum ad valorem: Provided, That every person shall be regarded as a sugar refiner, and pay the duties levied by law, whose business it is to advance the quality and value of sugar upon which a duty has been assessed and paid, by melting and recrystalization, or by liquoring, claying, or other washing process, or by any other chemical or mechanical means, or who shall advance the quality or value of molasses, concentrated molasses or melado, upon which a duty has been assessed and paid, by boiling or other process.
Sugar-candy. On sugar-candy and all confectionery made wholly or in part of sugar, valued at not exceeding twenty cents per pound, a duty of two cents per pound; exceeding twenty and not exceeding forty cents per pound, a duty of four cents per pound; when exceeding forty cents per pound, or sold by the box, package, or otherwise than by the pound, a duty of ten per centum ad valorem.
Chocolate, &c. On chocolate and cocoa prepared, a duty of one and a half cent per pound.
Saleratus. On saleratus and bicarbonate of soda, a duty of five mills per pound.
Starch. On starch made of potatoes, a duty of two mills per pound; made of corn or wheat, a duty of three mills per pound; made of rice or any other material, a duty of one cent per pound.
Gunpowder. On gunpowder, and all explosive substances used for mining, blasting, artillery, or sporting purposes, when valued at twenty-eight cents per pound or less, a duty of one cent per pound; when valued at above twenty-eight cents per poundPost, p. 476. and not exceeding thirty-eight cents per pound, a duty of one and a half cent per pound; and when valued above thirty-eight cents per pound, a duty of eight cents per pound.
White lead. On white lead, a duty of thirty-five cents per one hundred pounds.
Oxide of zinc. On oxide of zinc, a duty of thirty-five cents per one hundred pounds.
Sulphate of barytes. On sulphate of barytes, a duty of twelve cents per one hundred pounds: Provided, That white lead, oxide of zinc, and sulphate of barytes, paints and painters' colors, or any one of them, shall not be subject to any additional duty in consequence of being mixed or ground with linseed oil, when the duties upon all the materials so mixed or ground shall have been previously paid.
Paints, &c. On all paints and painters' colors, dry or ground in oil, or in paste with water, not otherwise provided for, a duty of five per centum ad valorem.
Varnish, &c. On varnish or japan, made wholly or in part of gum copal, or other gums or substances, a duty of five per centum ad valorem.
Glue, &c. On glue and gelatine of all descriptions, in the solid state, a duty of one cent per pound.
On glue and cement, made wholly or in part of glue, to be sold in the liquid state, a duty of forty cents per gallon.
Pins. On pins, solid head or other, a duty of five per centum ad valorem.
Screws. On screws, commonly called wood-screws, a duty of ten per centum ad valorem.
Clocks. On clocks and timepieces, and on clock movements, when sold without being cased, a duty of five per centum ad valorem.
Umbrellas, &c. On umbrellas and parasols made of cotton or silk, or other material, a duty of five per centum ad valorem.
Gold leaf, &c. On gold leaf, eighteen cents per pack, containing not more than twenty books of twenty-five leaves each.
On gold foil, two dollars per ounce troy weight.
Paper. On paper of all descriptions, including pasteboard, binders' board, and tarred paper for roofing or other purposes, a duty of three per centum ad valorem.
Soap, &c.
On soap, castile, palm-oil, erasive, and soap of all other descriptions, white or colored, except soft soap and soap otherwise provided for, valued at not above five cents per pound, a duty of two mills per pound; valued at above five cents per pound, a duty of one cent per pound.
