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1863.]

Wood, manufactures of.......

Brazil, manufactures of.................
Cork, unmanufactured..
Cam, manufactures of.....

Lignum-vitæ, manufactures of......

THE NEW TARIFF.

Log, extract of. (See "Logwood.")
Sandal, manufactures of.....

Ebony, manufactures of..............

Lake.

Plates, engraved..

Screws. (See "Iron.")

Wool, unmanufactured, when the value at
the last place of export is 18 cents
per lb. or less....

value more than 18 cents and not
over 24 cents per lb.......per lb.
value over 24 cents per lb.......per lb.
mixed with dirt, &c., so as to reduce
to 18 cents per lb. or less......per lb.
manufactures of, not otherwise spe-
cified...
.......per lb.
.per lb.

Woollen Bags..

Ad V
Specific. lorem.
Cents. Ct.

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35

35

30

35

35

35

35

25

25

subjects of foreign powers, there shall be paid a tax or tonnage-duty of ten cents per ton of the measurement of said vessel, in addition to any tonnage-duty now imposed by law: Provided, That the said tax or tonnage-duty shall not be collected more than once in each year on any ship, vessel, or steamer having a license to trade between dif ferent districts of the United States, or to carry on the bank, whale, or other fisheries, while employed therein, or on any ship, vessel, or steamer to or from any port or place in Mexico, the British Provinces of North America, or any of the West India Islands: Provided, also, That nothing in this act contained shall be deemed in any wise to impair any rights and privileges which have been or may be acquired by any foreign nation under the laws and treaties of the United States relative to the duty on tonnage of vessels: Provided, further, That An so much of the act of Aug. 18, 1856, entitled act to authorize protection to be given to citizens of the United States who may discover deposits of guano" as prohibits the export thereof, is hereby 30 suspended for one year from and after the passage of this act.

5

18
18

Cloth..

..per lb.

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Yarn. (See "Yarns.")

Clothing, &c..

..per lb.

Listings.....

manufactures of, not otherwise pro-
vided for......

Goods, and manufactures of wool,
when valued at over $1 per square
yard or weighing less than 12 ounces
per square yard....

Wool, in the skin....

18

18

....per lb.

18

Woollen endless belts, for paper-machines

Blanketing, for printing-machines...

Worsteds.

manufactures of.

Yarn. (See "Yarn.")

Yarn, Coir

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Woollen, valued at 50 cents and not

over $1 per lb.....

value over $1 per lb.

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SEC. 16. And be it further enacted, That from and after the passage of this act, in estimating the allowance for tare on all chests, boxes, cases, casks, bags, or other envelope or covering of all articles imported liable to pay any duty, where the original invoice is produced at the time of making entry thereof and the tare shall be specified 35 therein, it shall be lawful for the collector, if he shall see fit, or for the collector and naval officer, if such officers there be, if they shall see fit, with the consent of the consignees, to estimate the said tare according to such invoice; but in all other cases the real tare shall be allowed, and may be ascertained under such regulations as the Secretary of the Treasury may from time to time prescribe; but in no case shall there be any allowance for draft.

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...per lb. 12c. & 20 p. c.
per lb. 12c. & 30 p. c.

for carpets, value under 50 cents per
lb. and not over No. 14 in fineness..
over No. 14 in fineness.....

30

35

Worsted, valued at 50 cents and not
over $1 per lb.... ......per lb. 12c. & 20 p. c.
value over $1 per lb.......per lb. 12c. & 30 p. c.
for carpets, value under 50 cents per

Ib. and not over No. 14 in fineness..
over No. 14 in fineness.

not otherwise provided for.........

Hemp..

Jute..

30

35

20

35

......per lb.

5

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Yellow metal (see "Sheathing Copper")...

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2
..per lb.
....per 100 lbs. 1 75

SEC. 14. And be it further enacted, That from and after the day and year aforesaid, there shall be levied, collected, and paid on all goods, wares, and merchandise of the growth or produce of countries beyond the Cape of Good Hope, when imported from places this side of the Cape of Good Hope, a duty of ten per centum ad valorem, and in addition to the duties imposed on any such articles when imported directly from the place or places of their growth or production.

SEC. 15. And be it further enacted, That upon all ships, vessels, or steamers, which, after the 31st day of December, 1862, shall be entered at any custom-house in the United States from any foreign port or place, or from any port or place in the United States, whether ships or vessels of the United States, or belonging wholly or in part to

SEC. 17. And be it further enacted, That from and after the first day of November, eighteen hundred and sixty-two, no goods, wares, or merchandise subject to ad valorem or specific duty, whether belonging to a person or persons residing in the United States or otherwise, or whether acquired by the ordinary process of bargain and sale, or otherwise, shall be admitted to entry, unless the invoice of such goods, wares, or merchandise, bo verified by the oath of the owner or one of the owners, or, in the absence of the owner, one of the party who is authorized by the owner to make the shipment and sign the invoice of the same, certifying that the invoice annexed contains a true and faithful account, if subject to ad valorem duty and obtained by purchase, of the actual cost thereof and of all charges thereon, and that no discounts, bounties, or drawbacks are contained in the said invoice but such as have actually been allowed on the same; and, when consigned or obtained in any manner other than by purchase, the actual market value thereof; and, if subject to specific duty, of the actual quantity thereof; which said oath shall be administered by the consul or commercial agent of the United States in the district where the goods are manufactured, or from which they are sent; and if there be no consul or commercial agent of the United States in the said district, the verification hereby required shall be made by the consul or commercial agent of the United States at the nearest point, or at the port from which the goods are shipped, in which case the oath shall be administered by some public officer duly author

ized to administer oaths, and transmitted, with a copy of the invoice, to the consul or commercial agent, for his authentication; and this act shall be construed only to modify, and not repeal, the act of March first, eighteen hundred and twenty-three, entitled "An act supplementary to and to amend an act entitled 'An act to regulate the collection of duties on imports and tonnage,' passed second March, one thousand seven hundred and ninetynine, and for other purposes," and the forms of the oaths therein set forth shall be modified accordingly; and there shall be paid to the said consul, vice-consul, or commercial agent, by the person or persons by or in behalf of whom the said invoices are presented and deposited, $1 for each and every invoice verified, which shall be accounted for by the officers receiving the same in such manner as is now required by the laws regulating the fees and salaries of consuls and commercial agents: Provided, That nothing herein contained shall be construed to require, for goods imported under the reciprocity treaty with Great Britain, signed June 5, 1853, any other consular certificate than is now required by law: And provided, further, That the provisions of this section shall not apply to invoices of goods, wares, and merchandise imported into the United States from beyond Cape Horn and the Cape of Good Hope, until the 1st day of April, 1863: And provided, further, That the provisions of this section shall not apply to countries where there is no consul or commercial agent of the United States.

SEC. 18. And be it further enacted, That from and after the date aforesaid, it shall be the duty of consuls and commercial agents of the United States having any knowledge or belief of any case, or practice of any person or persons who obtain or should obtain verification of invoices, as described in the preceding section, whereby the revenue of the United States is or may be defrauded, to report the facts to the collector of the port where the revenue is or may be defrauded, or to the Secretary of the Treasury of the United States.

SEC. 19. And be it further enacted, That from and after the passage of this act, the act entitled "An act to provide for the payment of outstanding Treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes," approved March 2, 1861, be, and the same is hereby amended as follows; that is to say: First, in section 12, before the word "eighteen," where it first occurs, strike out "less than;" second, in section 21, before the word "diamonds," strike out 'copper ore and;" third, in section 23, after the words "artists residing abroad," strike out "provided the same be imported in good faith as objects of taste and not of merchandise," and insert "provided the fact, as aforesaid, shall be certified by the artist, or by a consul of the United States;" and in the same section, before the word "orpiment," insert "ores of gold and silver."

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SEC. 20. And be it further enacted, That the sixth section of an act entitled "An act to extend the warehousing system by establishing private bonded warehouses, and for other purposes," be, and the same is hereby amended, so that the additional duty of 100 per centum shall not apply to the invoice or appraised value of the merchandise withdrawn, but shall be so construed as to require, for failure to transport and deliver within the time limited, a duty, to be levied and collected, of doublo the amount to which said goods, wares, and merchandise would be liable upon the original entry thereof.

SEC. 21. And be it further enacted, That all goods, wares, and merchandise which may be in public stores or bonded warehouse, on the first day of August next, may be withdrawn for consumption upon the payment of the duties now imposed thereon by law, provided the same shall be so withdrawn within three months from the date of original importation; but all goods, wares, and merchandise which shall remain in the public stores or bonded warehouse for more than three months from the date of original importation, if withdrawn for consumption, and all goods on shipboard on the first day of August next, shall be subject to the duties prescribed by this act: Provided, That all goods which now are or may be deposited in public store or bonded warehouse, after this act takes effect and goes into operation, must be withdrawn therefrom or the duties thereon paid within one year from the date of original importation, but may be withdrawn by the owner for exportation to foreign countries, or may be transhipped to any port of the Pacific or western coast of the United States at any time before the expiration of three years from the date of original importation; such goods, on arrival at a Pacific or western port as aforesaid, to be subject to the same rules and regulations as if originally imported there; any goods remaining in public store or bonded warehouse beyond three years shall be regarded as abandoned to the Government, and sold under such regulations as the Secretary of the Treasury may prescribe, and the proceeds paid into the Treasury: Provided, further, That merchandise upon which duties have been paid may remain in warehouse, in custody of the officers of the customs, at the expense and risk of the owners of said merchandise, and if exported directly from said custody to a foreign country within three years, shall be entitled to return duties, proper evidence of such merchandise having been landed abroad to be furnished to the collector by the importer, one per centum of said duties to be retained by the Govern ment: And provided, further, That all drugs, medicines, and chemical preparations entered for exportation, and deposited in warehouse or public store, may be exported by the owner or owners thereof in the original packages, or otherwise, subject to such regulations as shall be prescribed by the Secretary of the Treasury: And provided, further, That the third or last proviso to the fifth section of an act entitled “An act to provide increased revenue from imports, to pay interest on the public debt, and for other purposes," approved the 6th day of August, 1861, be, and the same is hereby repealed; and no return of the duties shall be allowed on the export of any merchandise after it has been removed from the custody and control of the Government; but nothing herein contained shall be held to apply to or repeal section 30 of the act entitled "An act to provide for the payment of outstanding Treasury notes, to authorize a loan, to regulate and fix the duties on imports, and for other purposes," approved March 2, 1862.

SEC. 22. And be it further enacted, That the privilege of purchasing supplies from the public warehouses, duty free, be extended, under such regulations as the Secretary of the Treasury shall prescribe, to the vessels of war of any nation, in ports of the United States, which may reciprocate such privilege toward the vessels of war of the United States in its ports.

SEC. 23. 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 remission of all fines, penalties, and forfeitures, as fully and effectually as if every regulation, penalty, forfeiture, provision, clause, matter, and thing to that effect, in the existing laws contained, had been inserted in and re-enacted by this act.

SEC. 24. And be it further enacted, That the ninety-fifth section of the act entitled "An act to provide internal revenue to support the Government and pay interest on the public debt," approved July 1, 1862, be so amended, that no instrument, document, or paper, made, signed, or issued prior to the first day of January, 1863, without being duly stamped, or having thereon an adhesive

stamp to denote the duty imposed thereon, shall, for that cause, be deemed invalid and of no effect: Provided, however, That no such instrument, document, or paper, shall be admitted or used as evidence in any court until the same shall have been duly stamped, nor until the holder thereof shall have proved, to the satisfaction of the court, that he has paid to the collector or deputy collector of the district within which such court may be held, the sum of $5, for the use of the United States.

SEC. 25. And be it further enacted, That no part of the act aforesaid, in relation to stamp duties, shall be held to take effect before the first day of September, 1862; and so much of said act as relates to the appointment of collectors and assessors shall be held to take effect on the 21st day of July, 1862, instead of from and after its approval by the President.

THE LAWS RELATING TO THE DIRECT AND EXCISE TAXES, PASSED DURING THE FIRST AND SECOND SESSIONS OF THE THIRTY-SEVENTH CONGRESS.

THE immense expenditure incurred in the prose | ention of the war necessitated the effecting of large loans, either in the shape of bonds, Treasury notes, Exchequer bills, or demand notes; and as these would soon depreciate seriously unless provision was made for the prompt payment of their interest in coin, and for the eventual extinction or reduction of the debt thus created, and it was impossible to raise the requisite amount for this purpose by customs duties or by the sale of lands, it became a matter of necessity to resort to direct taxation. An impression has prevailed, that since the adoption of the Constitution of the United States, in 1788, Congress, though possessing the right to levy direct taxes, had never exercised it. This impression is erroneous. There was no year between 1792 and 1836 when the National revenue was not increased by the proceeds of some internal or direct tax. The amount was, for the most part, small, though rising, in 1800, to $1,543,620, and in 1801 to $1,582,377; but from 1814 to 1818, inclusive, it attained to very considerable proportions, the receipts from tax being, in 1814, $3,888,482; in 1815, $6,840,733; in 1816, $9,378,344 (the highest amount ever raised by direct tax in this country before 1862). In 1817 the receipts had fallen to $4,512,288. In 1819 they bad dwindled to $313,244, and from that sum they decreased every year till 1836, when direct taxation by the General Government was discontinued.

In one or two instances, the Excise duties, espeeially on spirituous liquors, had not been collected without serious opposition,-the Whiskey Rebellion of 1792-4, in Western Pennsylvania, originating in hostility to the Excise duty on that article. But, in general, direct taxation, though odious to our citizens, has been acquiesced in as a necessity, and the taxes paid with a commendable promptness. The first act passed by Congress for levying a direct tax, during the present war, was passed August 5, 1861. It prescribed a tax of twenty millions of dollars annually upon real estate, and an income tax upon all incomes exceeding $800. The income tax was subsequently repealed by Congress. Provision was made in this first tax law for the assumption of the tax by the several States, and collection by them under their State tax-laws, and they were authorized to deduct 15 per cent. of the amount in case they assumed and paid it. As most of the loyal States were largely in advance to the General

Government for equipments, uniforms, and weapons furnished to the volunteers, they very generally assumed the tax, and made an offset of its proceeds against the Government indebtedness. In the disloyal States the tax was not collected.

At the second session of the Thirty-Seventh Congress, it having become evident that the direct tax of 1861 was inadequate to raise the amount needed for governmental purposes, and especially for the increasing proportions of the war, a comprehensive bill for levying taxes on all departments of industry was prepared, and, after long discussion and numerous amendments, passed on the 1st of July, 1862. A previous law, making effective the direct tax of the previous year, in the insurrectionary districts, by the seizure and sale of lands of persons engaged in the rebellion, had been passed on the 7th of June.

The tax-law of July 1, 1862, known as the Exciso tax, of the provisions of which we give a complete summary in the preceding pages, is not levied upon real estate; and the collection of the direct tax of the preceding year was, so far as the loyal States were concerned, suspended till 1864. The Excise tax levies a heavy excise duty on the manufacture of spirits, ale, beer, and porter; exacts licenses varying from 10 to 200 dollars for most kinds of business; levies specific or ad valorem duties on manufactures generally, and fixes taxes on carriages, yachts, billiard-tables, and gold and silver plate, and on slaughtered cattle, hogs, and sheep; exacts a fixed percentage on the gross receipts of all railroads, steamboats, and ferryboats; a three per cent. duty on the dividends and interest of railroad bonds, bank stock, the stock of trust and insurance companies, and the deposits of savings-banks; on passports, and on the salaries of officers in the service of the United States; taxes advertisements; lays a duty of three per cent. on all incomes of over $600 per year; and requires stamps of different amounts to be affixed to all checks, drafts, bills of lading, bills of exchange, notes, bonds, mortgages, telegrams, express packages, insurance policies, leases, powers of attorney, protests, probates of wills, warehouse receipts, &c.; and upon all patent medicines, perfumery, and playing-cards. Legacies and inheritances are also taxed according to the degrees of consanguinity of the heirs.

CHANGES IN THE RELATIVE POSITION OF THE STATES, FROM 1790 TO 1860.

THE Diagram on the opposite page represents the changes as to population in the relative ranks of our individual States during the last seventy years. We are indebted for it to the courtesy of Wм. MITCHELL GILLESPIE, LL.D., Professor of Civil Engineering in Union College, New York.*

A few moments' study will make the facts it presents stand out prominently before the eye. In the left-hand column the States are arranged in the order of their relative population in 1790,-Virginia being first, Pennsylvania second, and so on. In the last column they are arranged in their order of population as given by the last census, that of 1860; New York being first, Pennsylvania second, and so on. Between these columns the diagram gives the place of each State at each decennial census. It is divided, from left to right, into seven spaces, each representing a period of ten years. The heavy zigzag lines extending across this space, and irregularly ascending and descending, belong, each of them, to some one State, and connect her successive places-higher or lower or at the same level-as each period of ten years expires.

VIRGINIA, for instance, which stood first in 1790, and retained that position for twenty years, sunk a step for each of the next three decennial periods, being passed successively by New York, Pennsylvania, and Ohio, and has been passed in the last ten years by Illinois, so that she is thus reduced to the fifth place. PENNSYLVANIA, starting second, became third by being passed by New York, but recovered her rank by passing Virginia, and comes out second, as she had started. NORTH CAROLINA, beginning third, has sunk to be twelfth. MASSACHUSETTS, beginning fourth, and having various changes, passing and being passed, is now seventh. NEW YORK, beginning fifth, rose steadily from census to census, till, in 1820, she became first, and has ever since remained "The Empire State." SOUTH CAROLINA began seventh, and became sixth in the first ten years by passing Maryland, but since then has been constantly sinking, till, in 1860, she had gone down to the eighteenth place.

Two classes of States deserve particular notice. The new States of the Northwest show the most striking advances. Thus, OHIO, commencing her career in 1800 as eighteenth, in ten years had jumped over five States,-over eight more in the next ten years, thus becoming fifth,-and now stands third. INDIANA and ILLINOIS have had a similar career. WISCONSIN Shoots up most startlingly, as her steeply-uprising line on the diagram indicates. So, too, with MINNESOTA. The other class of States referred to comprises the smaller older ones, such as those of New England. They have sunk in relative rank, although actually increasing in absolute population, being passed in the race by the young giants of the West,--their own children, indeed, to a great degree, whom they have sent out from their bosoms, and whose present position is as just a source of pride to the old States of the East as to the new States of the West.

* This Diagram was first given to the public in the "New York Daily Times," but its author has extended and corrected it for our volume. The second Diagram is now published for the first time.

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1. New York.

2. Pennsylvania. 3. Ohio.

4. Illinois.

5. Virginia.O

6. Indiana.

7. Massachus.
8. Missouri.*50

9. Kentucky.*
10. Tennessee.*

11. Georgia.* 12. N. Carolina. 13. Alabama.* 14. Mississippi. 15. Wisconsin.

16. Michigan.

17. Louisiana.
18. S. Carolina.*
19 Maryland.

20. Iowa.

21. New Jersey.

22. Maine.

23. Texas.

24. Connecticut.

25. Arkansas.*

26. California.

27. New Hamp.

28. Vermont.

29. Rh. Island.

30. Minnesota.

31. Florida,

32. Delaware.*

33. Kansas.

34. N. Mexico.

35. D. Columbia.

36. Oregon.

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