# Pictures of life in Mexico/Volume 2/Chapter 40

Contents
CHAPTER XL.
COMMERCIAL REGULATIONS, PROHIBITIONS, AND IMPORT DUTIES.
Article I.
Every vessel, of whatever nation, not at war with Mexico, shall be admitted into such ports of the latter as are open to foreign commerce; and in the act of arriving, the captain, or supercargo, and the crew, as well as the vessel and the cargo, shall be subjected to the regulations prescribed in this decree 3 to the payment of duties, and to the penalties established by it, or to the measures in force at the time of arriving. Vessels shall therefore be ​considered as arrived for all the uses of this tariff immediately on casting anchor in the waters of the port.
Article II.
Vessels proceeding from a foreign port, not excepting national vessels, shall bring no more merchandise than is destined for the Mexican port to which they are bound. The breach of this article shall be punished by confiscating the vessel and the merchandise not destined to the same port.
Article III.
The following ports are open to foreign commerce:—
In the Mexican Gulf.
Sisal. Campeachy. Santa Juan Bautista de Tabasco. Vera Cruz. Santa Anna de Taumalissas. Matamoras. Matagorda. Velasco. Galveston.
In the Pacific.
Acapulco. San Blas. Mazatlan.
In the Gulf of California
Guyamas.
In the Sea of Upper California.
Monterey.
Article IV.
National vessels conveying foreign or native goods, produce or other effects from one port to another or others in the republic, shall be free from tonnage duties.
Article V.
The following effects shall be free of all duties in whatsoever vessel they may be imported, viz.:—
| 1. | Card, wire. |
| 2. | Exotic or dissected animals. |
| 3. | Quicksilver. |
| 4. | Mineral coal, until the mines of the republic supply it. ​ |
| 5. | Mineralogical and geological collections. |
| 6. | Objects of natural history. |
| 7. | Designs and models of machines edifices monuments and shipping. |
| 8. | Bricks and earth for foundry furnaces. |
| 9. | Printing types. |
| 10. | Printed books stitched, and manuscript, or printed music, not including, in this exemption, books and other prints used for infant schools, or for devotion, and bound or half-bound books. |
| 11. | Topographical and geographical maps and charts. |
| 12. | Machines, apparatus, and instruments for scientific purposes. |
| 13. | Machines and apparatus for agriculture, mining, and the arts, except stills that are not of new invention. (In this and the preceding classification, machines are understood to be such works as are composed of various pieces, with the object of putting into play mechanical power; and apparatus such works as are composed of various pieces adapted for experiments in physics, and the chemical affinities of bodies solid liquid, gaseous, or imponderable; things that can be sold separately, such as pig-iron, oil, broadcloth, plush, skins, &c., though coming as connected with machinery, shall be subject to the payment of duties.) ​ |
| 14. | Ancient and modern coins of all metals, and fac-similes of them in composition or pasteboard. |
| 15. | Ship-masts. |
| 16. | Exotic plants and their seeds. |
| 17. | New vessels of all kinds, destined to become naturalized. |
| 18. | Linen rags. |
| 19. | Printing ink. |
Article VI.
Such articles as are declared free of importation duties, shall also be free of all other duties in their transit through the country.
Article VII.
Although the effects enumerated in the Vth Article shall be free of all duties, they must be entered in the general manifest of the vessel, and bring particular invoices with them.
​Goods arriving in the republic without the said documents, and having a consignee, he shall pay only a fine of fifty dollars, but should there be no consignee to take charge of them immediately, the fine shall be levied on said effects, which in this case shall be 100 dollars, and the surplus effects shall be delivered to the respective consuls, that they may hold them at the disposal of whoever may have a right to them.
PROHIBITIONS.
Article VII.
The importation of the following effects is prohibited under the penalty of confiscation, and other penalties imposed by this tariff:—
| 1. | Brandy distilled from sugar cane, and any other not from the grape, except gin and rum imported in bottles and jars. |
| 2. | Starch. |
| 3. | Aniseed and caraway seed. |
| 4. | Capers. |
| 5. | Sugar of all kinds. |
| 6. | Rice. ​ |
| 7. | Raw cotton. |
| 8. | Indigo. |
| 9. | Brass and copper wire of all kinds. |
| 10. | Fire-arms and other arms of all kinds. |
| 11. | Sulphur. |
| 12. | Boots and half-boots of leather or cloth with soles for men, women and children. |
| 13. | Buttons of every metal which are engraved or stamped on the obverse or reverse, with the national or Spanish arms. |
| 14. | Coffee. |
| 15. | Manufactured wax. |
| 16. | Cast nails of all sizes. |
| 17. | Copper in pigs, and manufactured into utensils for domestic use. |
| 18. | Cumin. |
| 19. | Tortoise-shell and horn, manufactured into articles of the latter material only. |
| 20. | Epaulettes of all kinds, and metals for military insignia. |
| 21. | Cordovan leather of all kinds and qualities. |
| 22. | Tin in blocks. |
| 23. | All kinds of prints, miniatures, pictures, and figures that are obscene; and in general every article of workmanship that is obscene and contrary to religion and good morals. ​ |
| 24. | Artificial flowers. |
| 25. | All kinds of galloons made of metals or other materials. |
| 26. | Chamois leather of all kinds. |
| 27. | Woollen cloths of the poorest and coarsest kinds called "gerga" and "gerguetilla." |
| 28. | Wheat flour except for Yucatan. |
| 29. | Every kind number, and colour of cotton yarn. |
| 30. | Every kind, number, and colour of cotton thread. |
| 31. | Thread of cotton and linen mixed. |
| 32. | Soap of all kinds. |
| 33. | Children's toys. |
| 34. | Common earthenware, glazed or not glazed, printed or plain. |
| 35. | Books, pamphlets, and manuscripts, prohibited by competent authority. |
| 36. | Blank books, ruled or not ruled, and invoices, bills of exchange, bills of lading, and forms of custom-house documents, whether printed, engraved, or lithographed. ​ |
| 37. | Hog's lard. |
| 38. | Molasses. |
| 39. | Timber of all kinds excepting for ship-masts, fine wood for veneers, and that permitted in Tampico and Matamoras by the decree of the 3rd of June 1840, subject to the duties assigned to it. |
| 40. | Munitions of war, whether of lead, or any other metal. |
| 41. | Playing cards of all kinds. |
| 42. | Gold-leaf or tinsel. |
| 43. | Broadcloth, not of the first quality, |
| 44. | Parchments, except for drawing. |
| 45. | Lead in the rough or refined. |
| 46. | Gunpowder, except for sporting. |
| 47. | Ploughshares of the same form as that used in the country. |
| 48. | "Rebosos" (cotton scarfs of the country) of all kinds, and all printed or clouded cloths, imitating them. |
| 49. | All kinds of ready-made clothing, including vestments and clerical ornaments. |
| (The following articles excepted:— ||
| | Bands and sashes, with or without fringe. Covered buttons of all kinds. Leather shirts. Stocking-web, shirts and drawers, whether of silk, cotton, or wool. ​ |
| | Silk scarfs. |
| | Netted or elastic caps, whether silk, cotton, or wool. |
| | Gloves. |
| | Stockings, hats, and suspenders. |
| | Handkerchiefs. |
| | Shawls, with and without linings.) |
| 50. | Common salt. |
| 51. | Saltpetre. |
| 52. | Blankets and coverlets of cotton or woollen. |
| 53. | "Sayal" (a fabric made of wool and hair) and sayalette (a coarse woollen stuff, called in some places tanning"). |
| 54. | Tallow in the rough and refined. |
| 55. | Tobacco of all kinds and in every form. It can only be imported by the director of the tobacco monopoly; but private licenses for cigars and rappee will be granted by the government, in which case the duties will be paid at three dollars per pound. |
| 56. | Plain and ribbed cloths, bleached and unbleached, made of cotton alone, or mixed, that do not exceed thirty threads weft and warp on a quarter inch. ​ |
| 57. | Unbleached twilled, and satin-faced cloths, made of cotton only, or mixed, which do not exceed thirty threads weft and warp on a quarter inch. |
| 58. | Plain coloured cloths of fast colours made of cotton only, or mixed, which do not exceed twenty-five threads weft and warp on a quarter inch. |
| (When in this and other parts of the tariff colours are alluded to, it must be understood that the definition includes not only the colours which resist the action of water, soap, and light, but also those which do not resist them; but always retain enough colour to prevent them being used to the prejudice of the bleached and unbleached cottons manufactured in the country.) ||
| 59. | Plain coloured cloths of fugitive colours, made of cotton only, or mixed, which do not exceed thirty threads under the quarter inch of weft and warp. |
| 60. | Salt pork, cured or pressed, and the offal of pigs (in this prohibition are not included sausages and smoked hams). ​ |
| 61. | Wheat and all other grain. |
| 62. | Shoes and slippers. |
With respect to manufactured articles of iron and steel, the following are exempted from the said prohibition and they shall pay the corresponding duties:—
Awl blades. Fish hooks. Barrel hoop and hoop iron. Gimlets. Braces and bracebits. Gravers. Knives proper to the arts. Strings for musical instruments. Hand-vices. Hooks for dentists. Files. Saws. Screws.
Article IX.
The law of the 29th of March 1827 remains in force inasmuch as the powers given ​by it to the states' legislatures for fixing the periods for allowing the importation are exercised by the "juntas" of the departments.
Article X.
The importation of wheat into the state of Chiapa is permitted in such cases as the "junta" of the department shall determine.
Duties on a valuation to be fixed according to the prices of the articles within the republic.
Article XI.
All goods produce and effects included in this tariff shall pay the rates designated in it.
The goods which exceed a vara in width shall be reduced to square measure and the rate shall be collected on each square vara; but cloths under a vara wide which are joined together by a seam or list are not to be passed as a single piece otherwise it will be held as a fraud. Those which are not specified in this tariff shall pay an ad valorem duty of thirty per cent.
Article XII.
The vessels, barrels, or bottles, which contain liquids, and the common wrappers of piece ​goods including up to ten varas of inside wrapper whether of linen woollen or cotton stuff not prohibited; will be exempt from duties; but if they exceed this length the whole shall pay duty according to this tariff and should they be of a prohibited kind they shall be confiscated.
Specific duties imposed according to fixed valuations on the basis of thirty per cent. These valuations are those which the goods are worth in Mexico without any reference to the invoice prices; as shewn in the following table:—
| Articles. | Weight, measure, or number. | Import duty, Mexican money. | Import duty, Mexican money. | Import duty, British money. | Import duty, British money. | Import duty, British money. |
| | | Dol. | c. | £ | s. | d. |
| Oil, linseed | lb. | 0 | 12 | 0 | 0 | 6 |
| Do., Olive | 100 Lbs. | 5 | 0 | 1 | 0 | 10 |
| Steel | do. | 2 | 00 | 0 | 8 | 4 |
| Gin | do. | 16 | 00 | 3 | 6 | 8 |
| Rum | do. | 2 | 00 | 3 | 15 | 0 |
| Brandy from the grape, pure or mixed, without allowance for leakage | do. | 12 | 00 | 2 | 10 | 0 |
| Scented waters, of any herb, flower, or wood, including weight of vessel | lb. | 0 | 16 | 0 | 0 | 8 |
| White lead | do. | 0 | 12 | 0 | 0 | 6 ​ |
| Shelled almonds, sweet and bitter | 100 lbs. | 6 | 00 | 1 | 5 | 0 |
| Almonds, in the husk. | do. | 4 | 00 | 0 | 15 | 8 |
| Tincal | lb. | 0 | 12 1/2 | 0 | 0 | 6 1/4 |
| Bad fish, and any other dried or smoked | 100 lbs. | 4 | 00 | 0 | 16 | 8 |
| Whalebone, in the rough or manufactured | lb. | 0 | 14 | 0 | 0 | 7 |
| Common glass bottles (empty) | dozen. | 0 | 75 | 0 | 3 | 1/2 |
| Demi-johns | do. | 1 | 00 | 0 | 4 | 2 |
| Guayaquil, Para, or Island cocoa | 100 lbs. | 4 | 00 | 0 | 16 | 8 |
| Cocoa of any other kind | do. | 8 | 00 | 1 | 13 | 4 |
| Paint-boxes, with paints in phials, or catres of from twelve to forty-eight, and without any other addition | dozen. | 3 | 33 | 0 | 13 | 11 |
| Do., with paints in flasks or cakes, with other articles | each. | 1 | 33 | 0 | 5 | 7 |
| Cinnamon and cassia of all kinds | lb. | 1 | 00 | 0 | 4 | 2 |
| Bees'-wax, bleached and unbleached | 100 lbs. | 22 | 00 | 4 | 11 | 8 |
| Virgin-wax | lb. | 20 | 00 | 4 | 3 | 4 |
| Beer and cider, in quart bottles, without allowance for leakage | 100 lbs. | 8 | 00 | 1 | 13 | 4 |
| Beer and cider in barrel, without allowing for leakage | do. | 4 | 00 | 0 | 16 | 8 |
| Cloves | lb. | 0 | 50 | 0 | 2 | 1 ​ |
| Eatables, not prohibited, such as hams and sausages, the latter called "chorizos," "chorizones," and "buttifarras" | 100 lbs. | 8 | 00 | 1 | 13 | 4 |
| Preserves for eating, including weight of vessel containing them | do. | 25 | 00 | 5 | 4 | 2 |
| Sweetmeats, ditto, ditto | do. | 50 | 00 | 10 | 8 | 4 |
| Pickles, in vinegar and salt | do. | 16 | 00 | 3 | 6 | 8 |
| Manufactured sperm | do. | 25 | 00 | 5 | 4 | 2 |
| Sperm in cakes | do. | 12 | 50 | 2 | 14 | 2 |
| Fruits, preserved in brandy or other liquors, weight of vessel included | do. | 23 | 00 | 3 | 15 | 10 |
| Iron of all kinds, not manufactured | quintal | 1 | 50 | 0 | 6 | 3 |
| Do. in plates, wrought and cast, and hoop-iron | do. | 3 | 00 | 0 | 12 | 6 |
| Tin plates of all kinds and sizes | do. | 4 | 50 | 0 | 18 | 9 |
| Books or pamphlets of first lessons or of devotion | 100 lbs. | 8 | 00 | 1 | 13 | 4 |
| Fine wood for veneers | 1000 sq.ft. | 30 | 00 | 6 | 5 | 0 |
| Building timber, admitted at Tampico and Matamoras, by the decree of the 3rd June 1840 | do. | 10 | 00 | 2 | 1 | 8 ​ |
| Shingles for roofing, by virtue of the same decree | 1,000 | 2 | 00 | 0 | 8 | 4 |
| Butter, the weight of vessel included | 100 lbs. | 8 | 00 | 1 | 13 | 4 |
| Common writing paper | quintal | 12 | 00 | 2 | 10 | 0 |
| Letter paper | do. | 16 | 00 | 3 | 6 | 8 |
| Drawing paper of all sizes, and ruled music paper | do. | 16 | 00 | 3 | 6 | 8 |
| Ruled paper for accounts and other uses, and paper gilt and adorned on the surface | do. | 24 | 00 | 5 | 0 | 0 |
| Paper hangings | do. | 24 | 00 | 5 | 0 | 0 |
| Paper for letter-press | do. | 6 | 00 | 1 | 5 | 0 |
| Copying-press paper | do. | 16 | 00 | 3 | 6 | 8 |
| Sand-paper of all qualities | do. | 7 | 00 | 1 | 9 | 2 |
| Wrapping-paper | do. | 3 | 00 | 0 | 12 | 6 |
| Raisins, figs, and all other dried fruits | do. | 3 | 00 | 0 | 12 | 6 |
| Pepper, fine and common | 100 lbs. | 8 | 00 | 1 | 13 | 4 |
| Cheeses of all kinds, the weight of the wrappers included | do. | 4 | 00 | 0 | 16 | 8 |
| Anchovies, salmon, tunny and any other sea-fish in pickle, salted, dried, or in oil, the weight of the vessel included | do. | 5 | 00 | 1 | 0 | 10 |
| Tea, black | lb. | 0 | 50 | 0 | 2 | 1 |
| Do., green | do. | 0 | 75 | 0 | 3 | 1$^1$⁄$_2$ |
| Furniture, old and new, all kinds | 100 lbs. | 15 | 00 | 3 | 2 | 6 ​ |
| Carriages or open chariots, two wheels | each | 25 | 00 | 5 | 4 | 2 |
| Do., four wheels | do. | 100 | 00 | 20 | 16 | 8 |
| Do., gigs, two wheels | do. | 50 | 00 | 10 | 8 | 4 |
| Do., small carriages, two seats | do. | 150 | 00 | 31 | 5 | 0 |
| Do., coaches, landaus, two or more seats | do. | 300 | 00 | 62 | 10 | 8 |
| Do., stages and omnibus | do. | 100 | 00 | 20 | 16 | 8 |
| Glass, or crystals, formed into pieces of all kinds, colours, and sizes, except window-glass and plate glasses, without allowance for breakage, gross weight | 100 lbs. | 6 | 00 | 1 | 5 | 0 |
| Glassware of all other kinds, as window and plate | do. | 10 | 00 | 2 | 1 | 8 |
| Window-glasses of all numbers and colours, without any allowance for breakage, gross weight | do. | 10 | 00 | 2 | 1 | 8 |
| Vinegar | do. | 3 | 00 | 0 | 13 | 4 |
| White wines of all kinds, in barrel, without allowance for leakage | do. | 2 | 50 | 0 | 10 | 5 |
| Do. do., in bottle, do. do. | do. | 3 | 25 | 0 | 13 | 6 1/2 |
| Red do., in barrels, do. | do. | 2 | 25 | 0 | 9 | 4 $^1$⁄$_2$ |
| Do. do., in bottle, do. do. | do. | 3 | 00 | 0 | 12 | 6 ​ |
| ARTICLES OF FLAX, HEMP, TOW, AND GRASS. | | | | | | |
| Hemp | quintal | 2 | 00 | 0 | 8 | 4 |
| Flax | do. | 3 | 00 | 0 | 12 | 6 |
| Carpeting' of hemp or tow alone, at and under a vara wide | vara | 0 | 12 1/2 | 0 | 0 | 6 1/4 |
| Sheetings of flax or hemp, or imitations of them, at and under a vara wide | do. | 0 | 07 | 0 | 0 | 3 1/2 |
| Socks and half-stockings of all colours | dozen | 0 | 75 | 0 | 3 | 1 1/2 |
| Tapes of all kinds and colours | lb. | 0 | 60 | 0 | 2 | 8 |
| Gloves of all sizes and colours | dozen | 0 | 75 | 0 | 3 | 1 1/2 |
| Linen thread of all kinds, numbers, and colours | lb. | 0 | 75 | 0 | 3 | 1 1/2 |
| Twine of all kinds | 100 lbs. | 4 | 00 | 0 | 16 | 8 |
| Bleached, unbleached, and coloured cloths of hemp or hemp-tow, at and under a vara wide | vara | 0 | 06 | 0 | 0 | 3 |
| Bleached and unbleached plain cloths, of flax, flax-tow, or grass, at and under a vara wide | do. | 0 | 08 | 0 | 0 | 4 |
| Bleached and unbleached more than thirty-six threads to the quarter-inch | do. | 0 | 09 | 0 | 0 | 4 1/2 ​ |
| Plain cloths, made of the last mentioned materials, painted, striped, or shaded, at and under a vara wide | vara | 0 | 09 | 0 | 0 | 4 1/2 |
| Bleached, unbleached, or coloured cloths figured, twilled, or damasked, at and under a vara wide | do. | 0 | 11 | 0 | 0 | 6 |
| Bleached, unbleached, and coloured cloths, embroidered, or with open work, at and under a vara wide | do. | 0 | 18 | 0 | 0 | 9 |
| Men's and women's stocking's of all kinds and colours | dozen | 1 | 50 | 0 | 6 | 3 |
| Children's do. do | do. | 0 | 50 | 0 | 2 | 1 |
| Plain, white, or coloured handkerchiefs, at and under a vara wide | do. | 1 | 50 | 0 | 6 | 3 |
| ARTICLES OF WOOL, HAIR, FEATHERS, AND FURS. | | | | | | |
| Wool, raw | 100 lbs. | 4 | 00 | 0 | 16 | 8 |
| Floor carpets and "tripe" of all kinds, at and under a vara wide | vara | 0 | 75 | 0 | 3 | 1 1/2 |
| Socks and half-stocking's of all colours | dozen | 0 | 75 | 0 | 3 | 1 1/2 ​ |
| Stocking-webs, shirt, and drawers | each | 0 | 50 | 0 | 2 | 1 |
| Twilled cassimere of all kinds and colours, at and under a vars | vara | 0 | 75 | 0 | 3 | 1 1/2 |
| Worsted thread of all kinds and colours | lb. | 0 | 60 | 0 | 2 | 6 |
| Netted caps | dozen | 3 | 00 | 0 | 12 | 6 |
| Gloves of all sizes and colours | do. | 0 | 75 | 0 | 3 | 1 1/2 |
| Men's and women's stocking's of all kinds and colours | do. | 1 | 50 | 0 | 6 | 3 |
| Children's do. do | do. | 0 | 50 | 0 | 2 | 1 |
| Plain and fancy broadcloths of all colours, a vara wide | vara | 1 | 00 | 0 | 4 | 2 |
| Handkerchiefs, plain, wrought, and twilled, of all colours, at and under a vara wide, exclusive of the fringe | do. | 0 | 20 | 0 | 0 | 10 |
| White and coloured plain cloths, at and under a vara wide | do. | 0 | 12 1/2 | 0 | 0 | 6 1/4 |
| Cloths of all colours, worked, damasked, crossed, striped, and twilled, at and under a vara wide | do. | 0 | 15 | 0 | 0 | 7 1/2 ​ |
| SILKS. | | | | | | |
| Blond, and other lace, and netting of all kinds and colours, plain and embroidered | lb. | 12 | 00 | 2 | 10 | 0 |
| Umbrellas and parasols of all sizes each | each | 1 | 25 | 0 | 5 | 2 1/2 |
| Unmanufactured silk of all qualities | lb. | 1 | 00 | 0 | 4 | 2 |
| Untwisted silk, or "quina," of all qualities and colours | do. | 2 | 00 | 0 | 8 | 4 |
| Thrown silk, sewing silk, and chinelle for embroidering, of all qualities and colours | do. | 3 | 00 | 0 | 12 | 6 |
| Plain and fancy silks of all fabrics, composed of silk only, whatever quality or name | do. | 3 | 00 | 0 | 12 | 6 |
| COTTON MANUFACTURE. | | | | | | |
| Socks and half-stockings | dozen | 0 | 80 | 0 | 3 | 4 |
| Stocking-web, shirts, and drawers | each | 0 | 50 | 0 | 2 | 1 |
| White and coloured tapes | lb. | 0 | 75 | 0 | 3 | 1 1/2 |
| Netted caps | dozen | 3 | 00 | 0 | 12 | 6 |
| Gloves of all sizes and colours | do. | 0 | 75 | 0 | 3 | 1 1/2 ​ |
| Bleached and unbleached cloths, ribbed and plain, exceeding-thirty threads weft and warp on the quarter-inch, at and under a vara wide | vara | 0 | 15 | 0 | 0 | 7 1/2 |
| Unbleached, twilled, or satin cloths, exceeding' thirty threads weft and warp on the quarter-inch, at and under a vara wide | do. | 0 | 15 | 0 | 0 | 7 1/2 |
| Plain cloths, unbleached or striped, of fugitive colours, exceeding thirty threads on the quarter-inch | do. | 0 | 15 | 0 | 0 | 7 1/2 |
| White, twilled, or satin cloths, with or without embossing, raised face, or cut like velvet, at and under a vara wide | do. | 0 | 15 | 0 | 0 | 7 1/2 |
| Plain cloths, printed or dyed, striped or shaded, of fast colours, from twenty-six threads, weft and warp on the quarter-inch, at and under a vara wide | do. | 0 | 10 | 0 | 0 | 5 |
| Twilled, and all other cloths, not plain, printed, and dyed | do. | 0 | 10 | 0 | 0 | 5 ​ |
| Thread, cotton, or of cotton and wool, including the paper packages | lb. | 0 | 50 | 0 | 2 | 1 |
| Men's and women's stockings of all qualities and colours | dozen | 1 | 50 | 0 | 6 | 3 |
| Children's do | do. | 1 | 50 | 0 | 6 | 3 |
| Muslins, linos, gauzes, and other white and coloured cotton cloths, of an open texture, fancy and plain, without regard to the number of threads, at and under a vara wide | do. | 0 | 12 1/2 | 0 | 0 | 6 1/2 |
| Printed, striped, and checked handkerchiefs of fast colours, from twenty-six threads on the quarter-inch, at and under a vara wide | do. | 0 | 12 1/2 | 0 | 0 | 6 1/2 |
| Plain white handkerchiefs, with white or coloured borders, exceeding-thirty threads on the quarter-inch, at and under a vara wide | each | 0 | 09 | 0 | 0 | 4 1/2 |
| White handkerchiefs, twilled, or with raised stripes or checks, at and under a vara wide | do. | 0 | 11 | 0 | 0 | 5 1/2 ​ |
| White handkerchiefs, with borders or corners embroidered or with open work, at and under a vara wide | each | 0 | 14 | 0 | 0 | 7 |
| White and coloured muslin handkerchiefs, without regard to number of threads, at and under a vara wide | do. | 0 | 16 | 0 | 0 | 8 |
| Lace of cotton, includingboxes, &c. | lb. | 2 | 00 | 0 | 8 | 4 |
All handkerchiefs which exceed a square vara, shall be subject to pay duties, according to their kind, for the number of square varas they contain.
All the cloths included in this classification, although they may have a mixture of flax, hemp, grass, or tow, or any of them, shall pay the rate and duty as pure cotton, according to the description of cloth they are.