Industrial Cuba / Being a Study of Present Commercial and Industrial Conditions, with Suggestions as to the Opportunities Presented in the Island for American Capital, Enterprise, and Labour - Robert P. Porter

Importations from the United States are dutiable like other commodities.

Class I.—Stones, Earths, Ores, Glass, and Ceramic Products
Group I.—Stones and earths employed in building, arts, and manufactures
1.	Marble, jasper, and alabaster:
	a. In the rough or in dressed pieces, squared or prepared for shaping, G. W.	100 kil.	$0.50
	b. Slabs, plates, or steps of any dimension, polished or not, G.W.	100 kil.	1.00
	c. Sculptures, high and bas-reliefs, vases, urns, and similar articles for house decoration, T.	100 kil.	3.10
	d. Wrought or chiselled into other articles, polished or not, T.	100 kil.	2.00
2.	Stones, other, natural or artificial:
	a. Slabs, plates, or steps, G. W.	do.	.50
	b. Wrought into all other articles, T.	do.	1.00
3.	Earths employed in manufactures and arts: Cement, lime, and gypsum, G. W	100 kil.	.60
4.	Gypsum manufactured into articles:
	a. Statuettes, T.	do.	3.00
	b. Articles, other, T.	do.	.75
Group 2. Coal. (See Free list).
Group 3.——Schists, bitumens, and their derivatives
6.	Tar and mineral pitch, asphalts, bitumens, and schists,G. W.,	100 kil.	$0.60
7.	Oleonaphtha, crude natural petroleum and crude oilsderived from schists, G. W.	100 kil.	1.40
	a. Crude petroleum to be used exclusively in the manufacture of illuminating gas and only at gas works in Cuba, said gas works to be subject to inspection by the customs authorities, and to be used for no other purpose, provided that the importer gives such bond as may be regarded necessary by the acting collector, G. W.	100 kil.	.70
8.	Petroleum and other mineral oils, rectified or refined, intended forillumination; benzine, gasoline, and mineral oils not speciallymentioned; vaseline, G. W.	100 kil.	4.70
	a. A product from petroleum known under the name of cordage oil, imported by and used exclusively for cordage works in their manufacture of rope and cordage, provided that the importation be made at the direct demand of the president of the cordage company, and that the latter submit their works at all times to the inspection of the customs authorities, and that the importer give such bond as may be regarded necessary by the acting collector, G. W.	100 kil.	2.35
Group 4.——Ores
9.	Ores, G. W.	100 kil.	.10
Group 5.——Crystal and Glass
10.	Common or ordinary hollow glassware; electricinsulators, T.	100 kil.	1.00
	Common bottles of glass, intended to contain beer, rum, and sparkling wines, manufactured with native fruit, and garrafones or demijohns and siphons to contain mineral, carbonated, or seltzer waters, shall enjoy a rebate of 60 per cent. of the duties stipulated in this number, when imported and declared in the custom-house by the manufacturers of said beverages.
11.	Crystal, and glass imitating crystal:
	a. Articles, cut, engraved, or gilt, T.	100 kil.	14.00
	b. Articles, other, T.	do.	7.00
12.	Plate glass and crystal:
	a. Slabs, paving or roofing, T.	100 kil.	1.65
	b. For windows or in other articles, provided they be neither polished, bevelled, engraved, nor annealed, T.	100 kil.	3.40
	c. Window glass set in lead and polished, or bevelled plate glass, T.	100 kil.	$4.90
	d. Articles, engraved or annealed, T.	do.	9.80
13.	Glass and crystal, tinned, silvered, or coated with other metals:
	a. Common mirrors not exceeding 2 mm. in thickness, coated with red or dark mercurial varnish, T.	100 kil.	10.00
	b. Mirrors, other, not bevelled, T.	do.	15.00
	c. Mirrors, bevelled, T.	do.	18.00
14.	Glass and crystal in statuettes, flower stands, and vases and similararticles for toilet purposes and house decorations; spectacle andwatch glasses; imitations of precious or fine stones;enamel, T.	kilog.	.56
15.	Incandescent electric lamps, mounted or not	hundred.	2.50
Group 6.——Pottery, earthenware, and porcelain
16.	Bricks of clay, not glazed, for building purposes, furnaces, etc.;articles of fire clay, G. W.	100 kil.	.30
17.	Roofing tiles of clay, not glazed, for building purposes, per square(10 by 10 feet)	1.50
18.	Slabs or conduits of clay, glazed or unglazed, cement or stoneware,G. W.	100 kil.	.50
19.	Ceramic tiles of all kinds and glazed roofing tiles, per square(10 by 10 feet)	2.50
20.	Hollow ware, glazed or not, of clay or stoneware:
	a. Household and kitchen utensils, T.	100 kil.	.80
	b. Dishes or other articles, provided that they be neither gilt, painted, nor ornamented in relief, T.	100 kil.	5.50
	c. Common bottles of earthenware, to contain beer, etc.	do.	1.00
	d. Articles, gilt, painted, or ornamented in relief, T.	do.	5.60
21.	Hollow ware or dishes of faience:
	a. Neither painted, gilt, nor in relief, T.	do.	3.50
	b. Gilt, painted, or with ornaments in relief, T.	do.	6.40
22.	Hollow ware or dishes of porcelain:
	a. Neither painted, gilt, nor in relief, T.	do.	5.80
	b. Painted, gilt, or with ornaments in relief, T.	do.	9.30
23.	Statuettes, flower stands, and vases, high and bas-reliefs, articles fortoilet purposes and house decoration, of fine clay, faience, stoneware,porcelain, or bisque, T.	kilog.	.25
Class II.—Metals, and all Manufactures in which a Metal Enters as a Principal Element
Group I.—Gold, silver, and platinum, and alloys of these metals
24.	Gold and platinum in jewelry or goldsmiths’ wares, with or withoutprecious stones or pearls; jewelry or wares of silver, withprecious stones, pearls and seed pearls, not set, N. W.	hectog.	$7.50
25.	Gold or platinum wrought in articles, other, of all kinds, N. W.	hectog.	$2.80
26.	Silver in ingots, bars, plates, sheets, or powder, N. W.	kilog.	2.60
27.	Jewelry or wares of silver, without precious stones or pearls, N.W.	hectog.	1.50
28.	Silversmiths’ wares, other, of all kinds, and platinum in ingots, N. W.	kilog.	8.00
29.	Plate, N. W.	do.	2.40
Group 2.—Cast iron (I)
	(I) Articles of malleable cast iron are dutiable as manufactures ofwrought iron,
	Cast iron:
30.	Pigs, G. W.	100 kil.	.10
31.	Articles not coated or ornamented with another metal or porcelain,neither polished or turned—
	a. Bars, beams, plates, grates for furnaces, columns, and pipes, G. W.	100 kil.	.50
	b. Lubricating boxes for railway trucks and carriages, and railway chairs, G. W.	100 kil.	.35
	c. Articles, other, G. W.	do.	.75
32.	Articles of all kinds not coated or ornamented with another metalor porcelain, polished or turned, T.	100 kil.	1.20
33.	Articles of all kinds, enamelled, gilt, tinned, or coated or ornamentedwith other metals or porcelain, T.	100 kil.	2.30
Group 3.—Wrought iron and steel
34.	Iron, soft or wrought, in ingots or “tochos”; steel in ingots, G. W.,	100 kil.	.40
35.	Wrought iron or steel, rolled—
	a. Rails, G. W.	do.	.425
	b. Bars of all kinds, including rods, tires, hoops, and beams, G. W.	100 kil.	.90
	c. Bars of all kinds of fine crucible steel, G. W.	do.	1.60
36.	Sheets, rolled—
	a. Neither polished nor tinned, of 3 millimetres and more in thickness, G. W.	100 kil.	1.10
	b. Neither polished nor tinned, of less than 3 millimetres in thickness, and hoop iron, G. W.	100 kil.	1.20
	c. Tinned and tin plate, G. W.	do.	1.50
	d. Polished, corrugated, perforated, cold-rolled, galvanised or not, and bands of polished hoop iron, G. W.	100 kil.	1.30
37.
	Wrought iron or steel: Cast in pieces, in the rough, neither polished, turned, nor adjusted,weighing, each—
	a. 25 kil. or more, G. W.	100 kil.	$1.00
	b. Less than 25 kil., G. W.	do.	1.35
38.	Cast in pieces, finished—
	a. Wheels weighing more than 100 kilograms, fish plates, chairs, sleepers, and straight axles; springs for railways and tramways; lubricating boxes, G. W.	100 kil.	.60
	b. Wheels weighing 100 kilograms or less; springs other than for railways and tramways; bent axles and cranks, G. W.	100 kil.	1.40
39.	Pipes—
	a. Covered with sheet brass, G. W.	do.	1.40
	b. Other, galvanised or not, G. W.	do.	1.40
40.	Wire, galvanised or not—
	a. 2 millim. or more in diameter, T.	do.	1.00
	b. More than ½ and up to 2 millim. in diameter, T.	do.	1.30
	c. ½ millim. or less in diameter, and wire covered with any kind of tissue, T.	100 kil.	1.60
41.	In large pieces, composed of bars or bars and sheets fastened bymeans of rivets or screws; the same, unriveted, perforated, orcut to measure for bridges, frames, and other buildings, G. W.,	100 kil.	1.80
42.	Anchors, chains for vessels or machines, moorings, switches, andsignal disks, G. W.	100 kil.	.80
42a.	Anvils, T.	do.	2.50
43.	Wire gauze—
	a. Up to 20 threads per inch, T.	do.	2.00
	b. Of 20 threads or more per inch, T.	kilog.	.06
44.	Cables, fencing (barbed wire), and netting; furniture springs, G. W.,	100 kil.	1.00
45.	Tools and implements—
	a. Fine, for arts, trades, and professions, of crucible steel, T.	100 kil.	8.00
	b. Other, T.	do.	2.50
46.	Screws, nuts, bolts, washers, and rivets; Parisian and similartacks, T	100 kil.	1.50
47.	Nails, clasp nails, and brads, T.	do.	1.00
48.	Buckles:
	a. Gilt, silvered, or nickeled, T.	kilog.	.20
	b. Other, T.	do.	.15
49.	Needles, sewing or embroidering, pins, and pens; pieces of clockworks,N. W.	kilog.	.30
50.	Crochet hooks and the like; hooks, hairpins, and surgical instruments,N. W.	kilog.	.30
51.	Cutlery of all kinds; tailors’ scissors; sidearms and pieces for same,T.	kilog.	.40
52.	Firearms:
	a. Barrels, unfinished, for portable arms, G. W.	kilog.	$ .25
	b. Small arms, such as pistols and revolvers, also their detached parts, T.	kilog.	1.00
	c. Sporting guns: Muzzle-loading, and detached parts thereof, T.	kilog.	.60
	d. Breech-loading, and detached parts thereof, T.	do.	2.50
53.	Manufactures of tin plate, T.	100 kil.	4.00
	Wrought iron or steel:
54.	Articles of all kinds not specially mentioned, common, even coatedwith lead, tin, or zinc, or painted or varnished—
	a. In which sheet predominates, T.	100 kil.	3.00
	b. In which sheet does not predominate, T.	do.	2.00
55.	Articles of all kinds not specially mentioned, fine, i.e., polished,enamelled, coated with porcelain, nickel, or other metals (withthe exception of lead, tin, or zinc), or with ornaments, borders,or parts of other metals, or combined with glass or earthenware—
	a. In which sheet predominates, T.	100 kil.	3.00
	b. In which sheet does not predominate	do.	3.00
Group 4.—Copper and alloys of common metals with copper (brass, bronze, etc.)
56.	Copper scales, copper of first fusion, old copper, brass, etc., G. W.	100 kil.	3.00
57.	Copper and alloys of copper in ingots, G. W.	do.	4.00
58.	Rolled in bars of all kinds, G. W.	do.	4.50
59.	Rolled in sheets, G. W.	do.	5.00
60.	Wire, galvanised or not—
	a. 1 millimetre and more in diameter, T.	do.	6.00
	b. Less than 1 millimetre in diameter, T.	do.	6.00
	c. Gilt, silvered, or nickeled, T.	kilog.	.50
61.	Wire covered with tissues or insulating materials; conducting cablesfor electricity over public thoroughfares, T.	100 kil.	7.50
62.	Wire gauze—
	a. Up to 100 threads per inch, T.	100 kil.	6.00
	b. Of 100 threads or more per inch, T.	kilog.	.15
63.	Pipes, bearings, plates for fireplaces, and boilermakers’ wares partiallywrought, G. W.	100 kil.	4.50
64.	Nails and tacks:
	a. Gilt, silvered, or nickeled, T.	kilog.	.20
	b. Other, T.	do.	.12
65.	Pins or pens, N. W.	do.	.60
	Copper and alloys of copper:
66.	Articles not specially mentioned, varnished or not, T.	kilog.	.20
67.	Articles, gilt, silvered, or nickeled, not specially mentioned, T.	kilog.	.50
Group 5.—Other metals and their alloys
68.	Mercury, G. W.	kilog.	$ .20
	Nickel, aluminium, and alloys having for a basis these metals:
69.	In lumps or ingots, G. W	100 kil.	3.00
	Tin and alloys thereof:
70.	In lumps or ingots, G. W.	do.	4.00
	Zinc, lead, and other metals not specially mentioned, as well astheir alloys:
71.	In lumps or ingots, G. W.	100 kil.	1.00
	Nickel, aluminium, and their alloys:
72.	In bars, sheets, pipes, and wire, G. W..	do.	7.00
	Tin and alloys thereof:
73.	In bars, sheets, pipes, and wire, G. W..	do.	7.00
	Zinc, lead and other metals:
74.	In bars, sheets, pipes, and wire, G. W.		1.50
75.	Tin hammered in thin leaves (tin foil) and capsules forbottles, T.	kilog.	.04
	Nickel, or aluminium, and their alloys:
76.	Articles of all kinds, T.	do.	.50
	Tin and alloys thereof (Britannia metal, etc.):
77.	Articles of all kinds, T.	do.	.50
78.	Zinc, lead, and other metals, and their alloys:
	a. Articles, gilt, silvered, or nickeled, T.	do.	.30
	b. Articles, other, T	do.	.15
Group 6.—Wastes and scoriæ
79.	Filings, shavings, cuttings of iron or steel, and otherwastes of cast iron or from the manufacture of common metals,fit only for resmelting, G. W.	100 kil.	.15
80.	Scoriæ resulting from the smelting of ores, G. W.	do.	.03
Class III.—Substances Employed in Pharmacy and Chemical Industries, And Products Composed of these Substances
Group 1.—Simple drugs
81.	Oleaginous seeds, copra or cocoanuts, G. W.	100 kil.	$2.00
82.	Resins and gums:
	a. Colophany, pitch, and similar products, G. W.	do.	.50
	b. Spirits of turpentine, T.	do.	2.50
	c. Caoutchouc and gutta-percha, raw or melted in lumps, G. W.	100 kil.	3.00
83.	Extracts of licorice, camphor, aloes, and other similarvegetable juices, G. W.	100 kil.	5.25
84.	Tan bark, G. W	do.	.25
85.	Opium, G. W.	kilog.	6.00
86.	Other simple vegetable products, not specially mentioned,G. W.	100 kil.	$2.75
87.	Animal products employed in medicine, not speciallymentioned, G. W.	100 kil.	1.80
88.	Natural colours, in powder or in lumps (ochres, etc.),	do.	.60
Group 2.—Colours, dyes, and varnishes
89.	Artificial colours of metallic bases:
	a. In powder or lumps, G. W.; T.	100 kil.	2.55
	b. Prepared in the paste, oil, or water; also lead or coloured pencils, G. W.; T.	100 kil.	5.00
90.	Other artificial colours, in powder, crystals, lumps, orpaste, G. W.; T.	kilog.	.25
91.	Natural dyes:
	a. Woods, barks, roots, etc., for dyeing, G. W.	100 kil.	.20
	b. Madder, G. W.	do.	4.50
	c. Indigo and cochineal, G. W.	kilog.	.20
92.	Artificial dyes:
	a. Extracts from logwood, archil, and other dyeing extracts, G. W.; T.	100 kil.	5.00
	b. Writing, drawing, or printing inks, G. W.; T.	do.	3.00
	c. Colours derived from coal, G. W.; T.	kilog.	.20
93.	Varnish, G. W.; T.	100 kil.	7.50
94.	Blacking, G. W.	do.	3.00
Group 3.—Chemical and pharmaceutical products
95.	Simple bodies:
	a. Sulphur, G. W	100 kil.	.15
	b. Bromine, boron, iodine, and phosphorus. Phosphorus, T.; other, G. W.	kilog.	.18
96.	Inorganic acids:
	a. Hydrochloric, boric, nitric, and sulphuric, also aqua regia, G. W.	100 kil.	.30
	b. Liquid carbonic acid, N. W.	do.	5.00
	c. Other, G. W.	do.	5.00
97.	Organic acids:
	a. Oxalic, citric, tartaric, and carbolic, G. W.	do.	1.00
	b. Oleic, stearic, and palmetic, G. W.	do.	1.40
	c. Acetic, G. W.	do.	6.00
	d. Other, G. W.	do.	5.00
98.	Oxides and oxyhydrates: Of ammoniac, potash, and other causticand barilla alkalies, G. W.	100 kil.	.25
99.	Inorganic salts:
	a. Chloride of sodium (common salt), G. W.	do.	.50
	b. Chloride of potassium; sulphates of soda, iron, or magnesia; carbonate of magnesia; alum, G. W.	100 kil.	$0.45
	c. Sulphate of ammoniac; phosphates and superphosphates of lime; nitrate of potash and soda, G. W.	100 kil.	.03
	d. Other salts of ammoniac, salts of copper, chloride of lime, sulphate of potash, hyposulphite of soda and borax, G. W.,	100 kil.	.75
	e. Chlorates of soda and potash, G. W.	do	1.80
100.	Organic salts:
	a. Acetates and oxalates, G. W.	do	2.50
	b. Citrates and tartrates, T.	do	3.00
101.	Alkaloids and their salts; chlorides of gold and silver,N. W.,	kilog.	6.75
102.	Chemical products not specially mentioned, G. W.; T.	do	.05
103.	Pills, capsules, medicinal dragees, and the like, T.	do	.25
104.	Pharmaceutical products not specially mentioned, T.	do	.10
Group 4.—Oils, fats, wax, and their derivatives
105.	Vegetable oils:
	a. Solid (cocoanut, palm, etc.), G. W.	100 kil.	2.50
	b. Liquid, except olive oil, G. W.	do	3.00
106.	Crude oils and animal fats:
	a. Cod-liver oil and other medicinal oils, not refined, G. W.	100 kil.	1.47
	b. Glycerin, olein, stearin, and spermaceti, crude, G. W.	do	1.40
	c. Other crude oils and fats, G. W.	100 kil.	.50
107.	Mineral, vegetable, or animal wax, unwrought, and paraffin inlumps, G. W.	100 kil.	2.50
108.	Articles of stearin and paraffin, wax of all kinds, wrought, T.	100 kil.	2.40
109.	Common soap, G. W.; T.	do	1.50
110.	Perfumery and essences, T.	kilog.	.20
Group 5.—Various
111.	Artificial or chemical fertilizers, G. W.	100 kil.	.05
112.	Starch and feculæ for industrial uses; dextrin and glucose, G. W.;T.	100 kil.	1.40
113.	Glues, albumens, and gelatin, G. W.	do	3.90
114.	Carbons prepared for electric lighting, G. W.	do	3.00
115.	Gunpowder and explosives:
	a. Gunpowder, explosive compounds, and miners’ fuses, G. W.; T.	100 kil.	4.00
	b. Gunpowder, sporting, and other explosives not intended formines, N. W.	kilog.	.20
Class IV.—Cotton and Manufactures Thereof.
Group 1.—Cotton in the wool and yarns
116.	Cotton in the wool and cotton waste, G. W.	100 kil.	$1.00
117.	Cotton yarn and thread for crocheting, embroidering, andsewing; including the weight of reels, N. W.	kilog.	.33
Group 2.—Tissues
118.	Tissues, plain and without figures, napped or not,weighing 10 kilograms or more per 100 square metres,unbleached, bleached, or dyed, having:
	a. Up to 9 threads, N. W.	kilog.	.13
	b. From 10 to 15 threads, N. W.	do	.17
	c. From 16 to 19 threads, N. W.	do	.23
	d. 20 threads or more, N. W.	do	.35
118 a.	The same tissues, printed or manufactured with dyedyarns:
	Dutiable as the tissue, with a surtax of 30 per cent., N. W.
119.	Tissues, plain and without figures, napped or not, weighingless than 10 kilograms per 100 square metres, unbleached,bleached, or dyed, having:
	a. Up to 6 threads, N. W.	kilog.	.15
	b. From 7 to 11 threads. N. W.	do	.20
	c. From 12 to 15 threads, N. W.	do	.27
	d. From 16 to 19 threads, N. W.	do	.37
	e. 26 threads or more, N. W.	do	.50
119 a.	The same tissue, printed or manufactured with dyedyarns: Dutiable as the tissue, with a surtax of 40 per cent.,N. W.
120.	Tissues, twilled or figured on the loom, napped or not,weighing 10 kilograms or more per 100 square meters,unbleached, bleached, or dyed, having:
	a. Up to 6 threads, N. W.	kilog.	.15
	b. From 7 to 11 threads, N. W.	do	.18
	c. From 12 to 15 threads, N. W.	do	.20
	d. From 16 to 19 threads, N. W.	do	.32
	e. 20 threads or more, N. W.	do	.42
120 a.	The same tissues, printed or manufactured with dyedyarns: Dutiable as the tissue, with a surtax of 30 per cent.,N. W.
121.	Tissues, twilled or figured on the loom, napped or not,weighing less than 10 kilograms per 100 square metres,unbleached, bleached, or dyed, having:
	a. Up to 6 threads. N. W.	kilog.	.18
	b. From 7 to 11 threads, N. W.	do	.23
	c. From 12 to 15 threads, N. W.	do	.32
	d. From 16 to 19 threads, N. W.	do	.43
	e. 20 threads or more, N. W.	do	.55
121a.	The same tissues, printed or manufactured with dyedyarns: Dutiable as the tissues, with surtax of 40 per cent.,N. W.
122.	Tissues for counterpanes, N. W.	kilog.	$ 0.24
123.	Piqués of all kinds, N. W.	do	.45
124.	Carded tissues:
	a. Unbleached, half bleached, or dyed in the piece, N. W.	do	.08
	b. Bleached, printed or manufactured with dyed yarns, N. W.,	kilog.	.20
125.	Velvety tissues, such as corduroys and velveteens;three-ply plush tissues, cut or not, N. W.	kilog.	.47
126.	Knitted goods, even with needlework.	do.	.30
	a. Undershirts and drawers of simple finish or rough sewing, N. W.	kilog.	.70
	b. Undershirts and drawers of double sewing or fine finish, N. W.,	kilog.	.80
	c. Stockings, socks, gloves, and other small articles of simple finish or rough sewing, N. W.	kilog.	.70
	d. Stockings, socks, gloves, and other small articles ofdouble sewing or fine finish, N. W.	kilog.	.90
127.	Tulles:
	a. Plain, N. W.	do.	.70
	b. Figured or embroidered on the loom, N. W.	do.	.92
128.	Lace, blondes, and tulle for borders, of all kinds,N. W.	do.	1.47
129.	Carpets of cotton, N. W.	kilog.	.15
130.	Tissues called tapestry, for upholstering furniture andfor curtains manufactured with dyed yarns; table-covers andcounterpanes of the same kind, N. W.	kilog.	.32
131.	Wicks for lamps and candles, N. W.	do.	.15
132.	Trimmings of cotton; ribbons and galloons, N. W.	do.	.52
Class V.—Hemp, Flax, Pita, Jute, and other Vegetable Fibres, and Their Manufactures
Group 1.—Raw and spun
133.	Twisted yarns of two or more ends (including the weightof the reels); also the fibres of abaca, heniquen, pita, jute,and other vegetable fibres, prepared for spinning, not otherwiseprovided for, N. W.	kilog.	$ 0.10
133a.	Bags for sugar	100 kil.	2.00
134.	Rope and cordage:
	a. Twine or rope yarn and cord of hemp, not exceeding 3 millimetres in thickness, G. W.	100 kil.	6.00
	b. Cordage- and ropemakers’ wares of hemp, exceeding 3 millimetres in thickness, N. W.	100 kil.	6.00
	c. Cordage- and ropemakers’ wares of abaca, heniquen, pita, jute, or other fibres, N. W.	100 kil.	6.00
Group 2.—Tissues
135.	Tissues of hemp, linen, ramie, jute, or other vegetable fibres, notspecially mentioned, plain, twilled or damasked, weighing 35kilograms or more per 100 square metres, unbleached, halfbleached, or dyed in the piece, having:
	a. Up to 5 threads, N. W.	100 kil.	$2.00
	b. From 6 to 8 threads, N. W.	kilog.	.05
	c. 9 threads or more, N. W.	do.	.08
135a.	The same tissues, bleached or printed:
	Dutiable as the tissue, with a surtax of 15 per cent., N. W.
135b.	The same tissues, manufactured with dyed yarns:
	Dutiable as the tissue, with a surtax of 25 per cent., N. W.
136.	Tissues, plain, twilled, or damasked, weighing from 20 to 35kilograms per 100 square metres, unbleached, half bleached, ordyed in the piece, having:
	a. Up to 5 threads, N. W.	kilog.	.06
	b. From 6 to 8 threads, N. W.	do.	.08
	c. From 9 to 12 threads, N. W.	do.	.12
	d. From 13 to 16 threads, N. W.	do.	.16
	e. 17 threads or more, N. W.	do.	.20
136a.	The same tissues, bleached or printed:
	Dutiable as the tissue, with a surtax of 25 per cent., N. W.
136b.	The same tissues, manufactured with dyed yarns:
	Dutiable as the tissue, with a surtax of 40 per cent., N. W.
137.	Tissues, plain, twilled, or damasked, weighing from 10 to20 kilograms per 100 square metres, unbleached, half bleached,or dyed in the piece, having:
	a. Up to 8 threads, N. W.	kilog	.08
	b. From 9 to 12 threads, N. W.	do	.12
	c. From 13 to 16 threads, N. W.	do	.18
	d. From 17 to 20 threads, N. W.	do	.25
	e. 21 threads or more, N. W.	do	.35
137a.	The same tissues, bleached or printed:
	Dutiable as the tissue, with a surtax of 30 per cent., N. W.
137b.	The same tissues, manufactured with dyed yarns:
	Dutiable as the tissue, with a surtax of 50 per cent., N. W.
138.	Tissues, plain, twilled, or damasked, weighing less than8 kilograms per 100 square metres, unbleached, half bleached,or dyed in the piece, having:
	a. Up to 8 threads, N. W.	kilog.	.10
	b. From 9 to 12 threads, N. W.	do	.14
	c. From 13 to 16 threads, N. W.	do	.20
	d. From 17 to 20 threads, N. W.	do	.35
	e. 21 threads or more, N. W.	do	.06
138a.	The same tissues, bleached or printed: Dutiable as the tissue, with a surtax of 30 per cent., N. W.
138b.	The same tissues, manufactured with dyed yarns: Dutiable as the tissue, with a surtax of 50 per cent., N. W.
139.	Velvets and plushes of linen, jute, etc., N. W.	kilog.	$0.20
140.	Knitted goods of linen or hemp, mixed or not with cottonor other vegetable fibres, even with needlework:
	a. In the piece, jerseys, or drawers, N. W.	kilog.	.80
	b. Stockings, socks, gloves, and other small articles, N.W.	do	1.00
141.	Tulles:
	a. Plain, N. W.	do	.60
	b. Figured or embroidered on the loom, N. W.	do	.75
142.	Lace, blonde, and tulles for borders, N. W.	do	2.00
143.	Carpets of jute, hemp, or other vegetable fibres withoutadmixture of wool, N. W.	kilog.	.05
144.	Tissues called tapestry for upholstering furniture and forcurtains, mixed or not with cotton, figured or damasked, providedthey be manufactured with yarns dyed prior to being woven; table-covers and counterpanes of the same kind, N. W.	kilog.	.28
145.	Trimmings of hemp, jute, linen, ramie, etc.; ribbons andgalloons, N. W.	kilog.	.40
Class VI.—Wool, Bristles, Hair, Horsehair, and their Manufactures
Group 1.—Raw and spun
146.	Bristles, hair, and horsehair	per cent. ad valorem	40
147.	Wool, raw	do.	40
148.	Woollen yarn, unbleached, bleached or dyed,single or twisted	per cent. ad valorem.	40
	Woollen yarns mixed with silk shall be liable to thefollowing surtaxes:
	When containing up to one-fifth of silk,	per cent. ad valorem	22
	When containing up to two-fifths of silk	do	50
	When containing three-fifths or more of silk the yarns shall be dutiable as untwisted silk.
Group 2.—Tissues and fulled stuffs
149.	Swanskin of pure or mixed wool	per cent. ad valorem	40
150.	Baizes:
	a. Of pure wool	do	40
	b. Of mixed wool	do	40
151.	Flannels, white or colored, for underclothing:
	a. Of pure wool	do	40
	b. Of mixed wool	do	40
152.	Blankets or counterpanes of wool, pure or mixed with othermaterials:
	a. Grey blankets (“pardas”)	per cent. ad valorem	40
	b. Other	do	40
153.	Astrakhans, plushes, and velvets of wool, pure or mixed	do	40
154.	Cloths and other tissues not speciallymentioned, of wool, hair, or flock wool,comprised or not in drapery, weighing persquare metre:
	300 grams or more:
	a. Of wool, hair, or flock wool, pure	per cent. ad valorem	40
	b. Of wool or hair, mixed	do	40
155.	From 175 to 300 grams:
	a. Of wool, hair, or flock wool, pure	do	40
	b. Of wool or hair, mixed	do	40
156.	Less than 175 grams:
	a. Of wool, hair, or flock wool, pure	do	40
	b. Of wool or hair mixed	do	40
157.	Tissues of bristle or horsehair, with or withoutan admixture of cotton or other vegetable fibres	per cent. ad valorem	40
158.	Knitted stuffs, with or without an admixture ofcotton or other vegetable fibres, even with needlework:
	a. In the piece, jerseys, or drawers	per cent. ad valorem	40
	b. In stockings, socks, gloves, and other small articles	do	40
159.	Carpets of wool, pure or mixed with other materials:
	a. With uncut pile	do	40
	b. Plushy or with cut pile	do	40
160.	Tissues called tapestry, for curtains and uphol-stering furniture, of wool, pure or mixed with cottonor other vegetable fibres, even figured or damasked,weighing more than 350 grams per square metre; table-covers and counterpanes of the same kind	per cent. ad valorem	40
161.	Felts of wool, pure or mixed	do	40
162.	Trimmings of wool; ribbons and galloons	do	40
Class VII.—Silk and Manufactures of Silk
Group 1.—Yarns
163.	Silk and floss silk, spun or twisted, in skeins	per cent. ad valorem	50
164.	Silk on reels, including weight of the reels	do	50
Group 2.—Tissues
165.	Tissues of unbleached silk	per cent. ad valorem	50
166.	Tissues of silk or floss silk: Not mixed with any other material— Plain, not figured, twilled, or serged—
	a. Black	do	50
	b. Coloured	do	50
167.	Figured, plushy or velvety	do	50
168.	Mixed with another material:
	Plain, not figured, twilled, or serged—
	a. Mixed with cotton or other vegetable fibres	do	50
	b. Mixed with wool or hair	do	50
169.	Figured, plushy or velvety	do	50
170.	Knitted stuffs of boiled silk, of unbleached silk;or of floss silk, made up in any kind of article:
	a. Of pure silk	per cent. ad valorem	50
	b. Mixed with other textile materials	do	50
171.	Tulles of silk or floss silk, pure or mixed:
	a. Plain	do	50
	b. Figured or embroidered on the loom	do	50
172.	Lace tulles for borders and blondes, of silk orfloss silk, plain or figured:
	a. Not mixed	per cent. ad valorem	50
	b. Mixed with cotton or other vegetable fibres	do	50
173.	Trimmings of silk	do	50
Class VIII.—Paper and its Applications
Group 1.
174.	Paper pulp, G. W.	100 kil.	$0.15
Group 2.—Printing and writing paper
175.	Paper, endless or in sheets, white or coloured, uncutand unprinted, for printing purposes, T.	100 kil.	4.00
176.	Paper, endless or in sheets, white or coloured, usedfor wrapping purposes, T.	100 kil.	2.50
177.	Paper in sheets, unruled, unprinted, and uncut, whiteor coloured, used for writing purposes	100 kil.	8.00
Group 3.—Paper, printed, engraved, or photographed
178.	Books, bound or unbound, and similar printed matter	100 kil.	1.25
179.	Headed paper, forms for invoices, labels, cards,and the like, T.	kilog.	.10
180.	Prints, maps, charts, etc., drawings, photographs,and engravings; pictures, lithographs, chromolithographs,oleographs, etc., used as labels and wrappers for tobaccoor other purposes:
	a. Of a single printing and bronze or leaf, including labels printed only in bronze or leaf, T.	kilog.	.05
	b. Of two printings and bronze or leaf, T.	do.	.20
	c. Of three to ten printings (inclusive) and bronze or leaf, T.	kilog.	.40
	d. Of more than ten printings and bronze or leaf, T.	do.	.80
Group 4.—Wallpaper
181.	Wall paper printed:
	a. On natural ground, T.	100 kil	$4.00
	b. On dull or glazed ground, T.	do	6.00
	c. With gold, silver, wool, or glass, T.	kilog	.27
Group 5.—Pasteboard and various papers
182.	Blotting paper, common packing paper, and sand orglass paper, T.	100 kil	1.75
183.	Thin paper, of common pulp, for packing fruit, T.	do	2.30
184.	Other paper not specially mentioned, T.	do	4.60
185.	Pasteboard in sheets:
	a. Cardboard paper and fine, glazed, or pressed cardboard, T.	100 kil	3.50
	b. Other pasteboard, T.	do	1.00
186.	Manufactures of pasteboard:
	a. Boxes lined with ordinary paper, T.	do	1.00
	b. Boxes with ornaments or lined with fine paper, T.	kilog	.22
	c. Articles not specially mentioned, T.	do	.17
187.	Paste and carton-pierre:
	a. In mouldings or unfinished articles, T.	100 kil	1.00
	b. In finished articles, T.	kilog	.15
Class IX.—Wood and other Vegetable Materials Employed in Industry, and Articles Manufactured therewith
Group 1.—Wood
188.	Staves	thousand	$0.80
189.	Ordinary wood:
	a. In boards, deals, rafters, beams, round wood, and timber for shipbuilding, G. W.	cubic metre	.40
	b. Planed or dovetailed, for boxes and flooring, broomsticks and cases wherein imported goods were packed, G. W.	100 kil	.16
190.	Fine wood for cabinetmakers:
	a. In boards, deals, trunks, or logs, G. W.	do	1.20
	b. Sawn in veneers, T.	do	1.75
191.	Coopers’ wares:
	a. Fitted together, G. W.	do	.65
	b. In shooks, also hoops and headings, G. W.	do	.36
192.	Wood, cut, for making hogsheads or casks for sugar ormolasses, G. W.	100 kil	.06
193.	Latticework and fencing, G. W.	do	.60

Group 2.——Furniture and manufactures of wood
194.	Common wood manufactured into joiners’ wares, and articlesof all kinds, turned or not, painted or not, varnished or not,but neither chiselled, inlaid, nor carved, T.	100 kil	4.75
195.	Fine wood manufactured into furniture or other wares, turned or not, polished or not, varnished or not, and furniture and common wooden wares veneered with fine wood; furniture upholstered with tissue (other than with silk or stuffs containing an admixture thereof, or with leather), provided that the articles specified in this number be neither chiselled, carved, inlaid, nor ornamented with metal, T.	100 kil.	$15.00
196.	Furniture of bent wood, T.	do.	12.00
197.	Battens:
	a. Molded, varnished, or prepared for gilding, T.	100 kil.	5.05
	b. Gilt or carved, T.	kilog.	.20
198.	Wood of any kind manufactured into furniture or other wares, gilt, chiselled, carved, inlaid, or veneered with mother-of-pearl or other fine materials, or ornamented with metal, and furniture upholstered with stuffs of pure or mixed silk or leather, N. W.	kilog.	.68
Group 3.—Various
199.	Charcoal, firewood, and other vegetable fuel, G. W.	1000 kil.	1.50
200.	Cork:
	a. In the rough or in boards, G. W.	100 kil.	1.40
	b. Manufactured, T.	do.	4.50
201.	Rushes, vegetable hair, cane, osiers, fine straw, palm, and genista, raw, raw esparto, and baskets and other common wares of esparto, G. W.	100 kil.	1.83
	Baskets wherein imported goods were packed shall be dutiableaccording to this number, with a rebate of 60 per cent.
202.	Esparto manufactured into fine articles; rushes, vegetable hair, cane, osiers, fine straw, palm, and genista, manufactured into articles of all kinds not specially mentioned, T.	100 kil.	13.10
Class X.—Animals and Animal Wastes Employed in Industry
Group 1.—Animals
203.	Horses and mares:
	a. Above the standard height	each	$10.00
	b. Other	do.	5.00
204.	Mules	do.	5.00
205.	Asses	do.	5.00
206.	Bovine animals:
	a. Oxen	do.	1.00
	b. Cows	do.	1.00
	c. Bullocks, calves, and heifers	do.	1.00
207.	Pigs	do.	1.00
208.	Sucking pigs	do.	1.00
209.	Sheep, goats, and animals not specially mentioned	do.	1.00
210.	Singing birds, parrots, etc.	per cent. ad valorem	.25
Group 2.—Hides, Skins, and Leather Wares
211.	Pelts in their natural state or dressed, G. W.	kilog.	$1.50
212.	Hides and skins, green or not tanned, G. W.	do.	.02
	Wet-salted hides and skins shall enjoy a reduction of 60 per cent. in respect of salt and moisture.
	Dry-salted hides and skins shall be allowed a rebate of 30 per cent.
213.	Hides tanned with the hair, G. W.	kilog.	.20
214.	Hides tanned without the hair:
	a. Cow and other large hides, whole, G. W.	do.	.15
	b. Other and backs of large hides, G. W.	do.	.20
215.	Hides and skins, curried, dyed or not:
	a. Sheepskins (basils), T.	do.	.20
	b. Calf or goat skins, T.	do.	.25
	c. Kid, lamb, or young calf skins, T.	do.	.36
	d. Cow and other large hides, whole, T.	do.	.15
	e. Backs of large hides and hides and skins not specially mentioned, T.	kilog.	.30
216.	Hides and skins, varnished, satiny, grained, dulled, and hides and skins with figures, engravings, or embossed, T.	kilog.	.50
	Leather cut out for boots and shoes or other articles shall beliable to a surtax of 30 per cent, of the respective duties leviablethereon.
217.	Chamois leather or parchment of all kinds and gilt or bronzed hides and skins, T.	kilog.	.60
218.	Gloves of skin, T.	do.	3.50
219.	Shoes of cowhide and similar leather:
	a. For men	dozen	2.50
	b. For women	do.	2.00
	c. For boys below size 4½	do.	1.50
220.	Shoes of patent and similar leather:
	a. For men	do.	2.75
	b. For women	do.	2.25
	c. For boys below size 4½	do.	1.75
221.	Boots of calfskin, with elastics, or for lacing:
	a. For men	do.	5.00
	b. For women	do.	3.00
	c. For boys below size 4½	do.	2.00
222.	Boots of patent and similar leather:
	a. For men	do.	6.00
	b. For women, and top-boots (“polacas”)	do.	7.00
	c. For boys below size 4½	do.	5.00
223.	Other boots and shoes, fancy	do.	8.00
224.	Riding boots	pair	2.00
225.	Sandals	dozen	.40
226.	Saddlery and harnessmakers’ wares; valises, hat-boxes, and travelling bags of cardboard or leather, T.	kilog.	$0.20
227.	Other manufactures of leather or covered with leather, T.	kilog.	.40
Group 3.—Various
228.	Feathers for ornament, in their natural state or manufactured, N. W.	kilog.	2.00
229.	Other feathers and feather dusters, T.	do.	.40
230.	Intestines, dried, N. W.	do.	2.00
231.	Animal wastes, unmanufactured, not specially mentioned, G. W.	100 kil.	.50
Class XI.—Instruments, Machinery, and Apparatus Employed in Agriculture, Industry, and Locomotion
Group 1.—Instruments
232.	Pianos:
	a. Grand	per cent. ad valorem	.40
	b. Other	do.	.40
233.	Harmoniums and organs	do.	.40
234.	Harps, violins, violoncellos; guitars and mandolins with incrustations; flutes and fifes of the ring system; metal instruments of 6 pistons or more; detached parts for wind instruments of wood or copper	per cent. ad valorem	.40
235.	Musical instruments, other	do.	.40
236.	Watches:
	a. Of gold; also chronometers	per cent. ad valorem	.40
	b. Of silver or other metals	do.	.40
237.	Clocks with weights, and alarm clocks	do.	.40
238.	Works for wall or table clocks, finished, with or without cases	per cent. ad valorem	.40
Group 2.—Apparatus and Machines
239.	Weighing machines	per cent. ad valorem	.20
240.	Machinery and apparatus for making sugar and brandy	do.	.10
241.	Agricultural machinery and apparatus	do.	.10
242.	Steam motors, stationary	do.	.20
243.	Marine engines; steam pumps; hydraulic, petroleum, gas, and hot or compressed air motors	per cent. ad valorem	.20
244.	Boilers:
	a. Of sheet iron	do.	.20
	b. Tubular	do.	.20
245.	Locomotives and traction engines	do.	.20
246.	Turntables, trucks and carts for transshipment, hydraulic cranes and columns	per cent. ad valorem	.20
247.	Machines of copper and its alloys; detached parts of the same metals	per cent. ad valorem	.20
248.	Dynamo-electric machines:
	a. Exceeding 50 kil. in weight	do.	.20
	b. Weighing 50 kil. or less; inductors and detached parts	do.	.20
249.	Sewing machines and detached parts thereof	do.	.20
250.	Velocipedes	do.	.20
251.	Machines and apparatus, other, or of materials not specially mentioned, also detached parts of all kinds other than of copper or its alloys	per cent. ad valorem	.20
Group 3.—Carriages
252.	Coaches and berlins, new, used, or repaired:
	a. With four seats, and calashes with two “tableros,”	per cent. ad valorem	.40
	b. With two seats, with or without folding seat; omnibuses with more than 15 seats; diligences	per cent. ad valorem	.40
	c. Four or two wheeled, without “tableros,” with or without hood, irrespective of the number of seats; omnibuses up to 15 seats; carriages not specially mentioned.	per cent. ad valorem	.40
253.	Railway carriages of all kinds for passengers, and finished wooden parts for same	per cent. ad valorem	.40
254.	Vans, trucks, and cars of all kinds; miners’ trolleys, and finished wooden parts for same	per cent. ad valorem	.40
255.	Tramway carriages of all kinds, and finished wooden parts for the same	per cent. ad valorem	.40
256.	Waggons, carts, and hand carts	do.	.40
256a.	Salvage from wrecked vessels is prima facie dutiable on appraised value according to its material.
Class XII.—Alimentary Substances
Group 1.—Meat and fish, butter and greases
257.	Poultry, live or dead, and small game, N. W	kilog.	$0.08
258.	Meat in brine, N. W.:
	a. Beef, brine or salt, N. W	100 kil.	2.80
	b. Pork, brine or salt, N. W	do.	2.80
259.	Lard, N. W.	do.	2.80
260.	Tallow, N. W.	do.	2.00
261.	Bacon, N. W.	do.	4.00
262.	Ham, N. W.	do.	5.50
263.	Jerked beef (“tasajo”), N. W.	do.	3.96
264.	Meat of all other kinds, T.:
	a. Beef, canned, N. W.	do.	5.00
	b. Beef, fresh, N. W.	do.	4.50
	c. Mutton, fresh, N. W.	do.	$4.50
	d. Pork, fresh, N. W.	do.	4.00
265.	Butter and oleomargarine, N. W.; T.	do.	7.00
266.	Cheese, N. W.	do.	5.00
267.	Condensed milk.	per cent. ad valorem	.10
268.	Salt cod and stock fish, G. W.; T.	100 kil.	$2.00
269.	Herring, pickled, smoked, salted, or marinated, and skate salted, N. W.	100 kil.	1.00
270.	Mackerel, pickled, smoked, salted, or marinated, N. W.	do.	2.00
271.	Salmon, canned, smoked, salted, or marinated, N. W.	do.	5.00
272.	Oysters of all kinds, and shellfish, dried or fresh, G. W.	do.	1.00
273.	Eggs (taken out of Group 7)	do.	5.00
Group 2.—Cereals
274.	Rice, husked or not, T.	100 kil.	1.00
275.	Wheat, N. W.	do.	.60
276.	Cereals:
	a. Corn, N. W.	do.	.30
	b. Rye, N. W.	do.	.40
	c. Barley, N. W.	do.	.50
	d. Oats, N. W.	do.	.40
277.	Flour:
	a. Of wheat, T.	do.	1.50
	b. Of rice, T.	do.	2.00
	c. Of corn, N. W.	do.	.50
	d. Of oats, N. W.	do.	1.20
Group 3.—Pulse, garden produce, and fruits
278.	Beans, N.W.	100 kil.	1.10
279.	Pease, N. W.	do.	1.10
280.	Onions, N. W.	do.	.70
281.	Potatoes, N. W.	do.	.50
282.	Flour of pulse, T.	do.	2.50
283.	Fruits, fresh, T.	do.	.60
284.	Apples, fresh, N. W.	do.	.60
285.	Fruits, dried or drained, T.	do.	1.50
286.	Apples, dried, N. W.	do.	1.50
Group 4.—Seeds and fodder
287.	Clover, N. W.	100 kil.	3.60
288.	Flax, N. W.	do.	.82
289.	Timothy, N. W.	do.	2.00
290.	Fodder and bran	per cent. ad valorem	.25
Group 5.—Preserves
291.	Fish or shellfish, preserved in oil or otherwise, in tins	per cent, ad valorem	.25
292.	Vegetables and pulse, pickled or preserved in any manner,	per cent. ad valorem	.25
293.	Fruits, preserved:
	a. In brandy	do.	.25
	b. Other	do.	.25
294.	Alimentary preserves not specially mentioned; pork butchers’ wares, truffles, sauces, and mustard	per cent. ad valorem	.25
Group 6.—Oils and beverages
295.	Olive oil:
	a. In receptacles of earthenware or tin, G. W.; T.	100 kil.	$2.40
	b. In bottles, including the weight of bottles, G. W.; T.	do.	3.00
296.	Alcohol, S. T.	hectol.	14.00
297.	Brandy and all compound spirits not specially mentioned:
	a. In casks, S. T.	do.	21.00
	b. In bottles or flasks, S. T.	do.	34.00
	c. Rum, in casks.	do.	18.00
	d. Whiskies, in casks.	do.	10.00
298.	Wines, sparkling, S. T.	liter.	.85
299.	Liqueurs and cordials:
	a. In casks or similar receptacles, S. T.	do.	.18
	b. In bottles, S. T.	do.	.36
300.	Wines, other:
	a. In casks or similar receptacles, S. T.	hectol.	4.50
	b. In bottles, S. T.	do.	13.00
301.	Beer and cider:
	a. Malt liquor, in casks.	hectol.	3.30
	b. Malt liquor, in bottles.	do.	3.66
	c. Cider.	do.	1.60
Group 7.—Various
302.	Saffron, safflower, and flowers of “tobar”	per cent. ad valorem	.25
303.	Cinnamon of all kinds	do.	.25
304.	Cinnamon, Chinese (“canelon”), cloves, pepper, and nutmegs,	per cent. ad valorem	.25
305.	Vanilla	do.	.25
306.	Tea	do.	.25
307.	Coffee in the bean or ground; chicory roots and chicory, T.	100 kil.	12.15
308.	Cocoa of all kinds, in the bean, ground, or in paste; cocoa butter, T.	100 kil.	20.25
309.	Chocolate and sweetmeats of all kinds, including the immediate packages.	per cent. ad valorem	.25
310.	Eggs. (See last item, Group I.)
311.	Pastes and feculæ for soups and other alimentary purposes,	per cent. ad valorem	.25
312.	Biscuits:
	a. Ordinary, T.	100 kil.	$0.60
	b. Fine, of all kinds, including the immediate package, T.	100 kil.	2.50
314.	Honey.	per gallon	.20
315.	Molasses.	do.	.06
316.	Sugar, raw.	per pound	.015
317.	Sugar, refined.	do.	.02
318.	Saccharine.	do.	1.50
Class XIII.—Miscellaneous Goods
319.	Fans:
	a. With mountings of bamboo, reeds, or other wood, T.	kilog.	$0.15
	b. With mountings of horn, bone, composition, or metal (other than gold or silver), N. W.	kilog.	.60
	c. With mountings of tortoise shell, ivory, or mother-of-pearl; also fans of kid skin, silk tissue, or feathers, N. W.	kilog.	.80
320.	Trinkets and ornaments of all kinds, except those of gold and silver, N. W.	kilog.	.75
321.	Amber, jet, tortoise-shell, coral, ivory, and mother-of-pearl:
	a. Unwrought, N. W.	kilog.	1.00
	b. Wrought, N. W.	do.	1.80
322.	Horn, whalebone, celluloid, meerschaum, and bone; also compositions imitating these materials or those of the preceding number:
	a. Unwrought, N. W.	kilog.	.60
	b. Wrought, N.W.	do.	1.20
323.	Walking-sticks and sticks for umbrellas and parasols.	hundred	4.00
324.	Buttons of all kinds other than gold or silver, N. W.	kilog.	.20
325.	Hair, human, manufactured into articles of all kinds or any shape, N. W.	kilog.	5.00
326.	Cartridges, with or without projectiles or bullets, for unprohibited firearms; also primers and caps for such arms, T.	100 kil.	30.00
327.	Tarpaulins coated with sand, for vans; felts and tow, tarred or coated with pitch, G. W.	100 kil.	.28
328.	Oilcloths:
	a. For floors and packing purposes, T.	do.	3.00
	b. Other, T.	kilog.	.06
	Pads and brief cases of oilcloth shall be liable to a surtax of40 per cent.
329.	Cases:
	a. Of fine wood or leather, lined with silk; other similar cases, N. W.	kilog.	.75
	b. Of common wood, cardboard, osier, and the like, N. W.	kilog.	.20
330.	Artificial flowers of tissue, also pistils, buds, leaves, and seeds, of any kind of material, for the manufacture of flowers, N. W.,	kilog.	$1.00
331.	Matches of wax, wood, or cardboard, including the immediate packages, N. W.	kilog.	.20
332.	Caoutchouc and gutta-percha manufactured in any shape or into any kind of article not specially mentioned, T.	kilog.	.05
333.	Games and toys, other than those of tortoise shell, ivory, mother-of-pearl, gold, or silver, T.	kilog.	.10
334.	Umbrellas and parasols:
	a. Covered with silk	each	.10
	b. Other	do.	.05
335.	Oil paintings	per cent. ad valorem	.25
336.	Hats of straw or “guano” bast, straw of Curaçoa, and the like	dozen	$0.10
337.	Hats of “yarey,” leghorn or Indian straw, rice straw or esparto, and their imitations:
	a. Shaped or not, but without lining, ribbons, borders, or trimmings	dozen	.80
	b. Finished, or with either of these accessories	do.	1.40
338.	Hats known as “jipijapa,” having:
	a. Up to 4 straws, inclusive	do.	4.50
	b. Of from 4 to 6 straws, inclusive	do.	8.00
	e. More than 6 straws	do.	30.00
339.	Hats of woollen felt:
	a. Shaped or not, but without ribbons, borders, or lining, and shapes for the manufacture of these hats	dozen	.40
	b. Finished, with ribbons, borders, or lining, with either of these accessories	dozen	.80
340.	Hats of felt of hair, carded or not, and those of silk, velvet, cloth, cashmere, satin, or plush:
	a. Shaped or not, but without ribbons, borders, or lining, and shapes for the manufacture of these hats	dozen	.75
	b. Finished, with ribbons, borders, or lining, or with either of these accessories	dozen	1.00
341.	Hats for ladies or children, with whatever kind of trimmings or accessories	each	.40
342.	Caps of all kinds	dozen	.40
343.	Waterproof and caoutchouc stuffs:
	a. On cotton tissue, T.	kilog.	.25
	b. On woollen or silk tissue, T.	do.	.50
Class XIV.—Tobacco
344.	Tobacco:
	a. In cakes, so-called “breva,” or in carrots	100 kil.	$10.50
	b. In powder or snuff, or otherwise manufactured	per lb.	.12
	c. Leaf tobacco, stemmed, or unstemmed, whether wrapper or filler,	per pound	$5.00
	d. Cigars, cigarettes, cheroots of all kinds, $4.50 per pound and25 per cent. ad valorem.
	Paper cigars and cigarettes, including wrappers, shall be subjectto the same duties as are herein imposed on cigars.
345.	On all other goods, wares, merchandise, and effects, not otherwiseenumerated or provided for, except crude materials,	per cent. ad valorem	25
345a.	On crude materials, not otherwise enumerated	do.	10
EXPORT RATES OF DUTY
	Tobacco: Manufactured—
	a. Cigarettes in boxes	thousand	$ 0.90
	b. Tobacco, cut	100 kil.	3.75
	c. Cigars	thousand	1.35
	In the leaf or filler tobacco—
	a. Harvested in the Province of Santiago de Cuba and exported through the custom-houses of Santiago, Gibara, or Manzanillo	100 kil.	2.20
	b. Other	do.	6.30

CHAPTER XVII
REVENUE OF CUBA—INTERNAL TAXES

IN the two preceding chapters the attention of the reader has been called to the revenue of Cuba derived from custom-house receipts, which aggregates about $15,000,000 of the $26,000,000 required by the Spanish to pay the governmental expenses of the Island. Before ascertaining the way in which this money has been expended, and before making any suggestion as to possible division of revenue for the future, it may be well to pass briefly in review the other sources of revenue; and in this process the land, professional, and internal taxes come in for consideration. The Spanish Government estimated that the revenue from these combined sources for 1898-99 would be $7,783,150. This amount—when added to the customs, $14,705,000; the lotteries, $1,900,500; income from State property, $435,000; and miscellaneous revenue, $1,536,000,—practically completed the budget, as given in the opening of Chapter XV. Dismissing lotteries, the most important source of Cuban revenue has been from land and professional taxes, which should yield under normal conditions the following amount:

TAXES AND IMPOSTS
Sources.	Dollars.
Sovereignty taxes	650,000
Impost on mining property	10,000
Taxes on city property at 12 per cent.	1,600,000
Taxes on rural property, irrespective of cultivation, at 2 per cent.	150,000
Taxes on industry, commerce, and the professions, including ½ per cent. from contractors	1,400,000
Tax on personal drafts (cedulas)	150,000
Liquor consumption tax	1,300,000
Sale of liquor licences	120,000
Additional tax of 10 per cent. on transportation of passengers and 3 per cent. on that of merchandise	300,000
Discount on payments	70,000
Tax of 1 per cent. on payments	400,000
	6,150,000
Deduct 5 per cent. commission for the collection of personal drafts (cedulas)	7,500
Total	6,142,500

The following important statement in regard to the taxes of Cuba other than customs duties was prepared by José Anton Alcala, chief of the tax bureau of the Banco Español of Cuba, for Hon. Charles W. Gould, of the Department of Justice, and through the courtesy of Mr. Gould has been made part of this chapter:

CHAPTER XVIIREVENUE OF CUBA—INTERNAL TAXES

CHAPTER XVII
REVENUE OF CUBA—INTERNAL TAXES