The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1894-03-24

made by which an additional duty of ] of l
cent per pound is given on all sugars testing
above % degrees by the polariscope test, or
which are above No. Ii Dutch standard in
color The text of the sugar schedule, as now
agreed upon, is as follows:
''All sugars, tank bottoms, syrups of cane
juice or Of beet juice, melada, concentrated
melada. concrete and concentrated molasses
testing by the polariscope not above 80 de-
grees. shall pay duty of cent per pound,
and for every additional degree or fraction of
degree above so and not above 80 degrees
shown by the polariscope test, shall pay one
one-hundredth of cent per pound additional,
and above 30 and not above 9S degrees, for
every additional degree or fraction of de-
gree shown by the polariscope test, shall pay
n duty of two one hundredths OF cent per
pound additional and upon all sugars testing
above IS degrees by the polariscope test. or
above No. 1G by the Dutch standard in color,
there shall be levied and collected duty OF
one eighth of one cent per pound in addition
to the duty imposed upon sugars testing above
9S degrees
"Molasses testing not above 81 degrees by
the poiariscope, shall pay duty Of cents
per gallon. Molasses testing above So degrees
shall pay duty of cents per gallon
The provisions abrogating the Hawaiian re-
ciprocity treaty are struck from the revised
bill, and a specific declaration is inserted re-
pealing the reciprocity treaties negotiated I'M
der the Mckinley act. Other changes made
in the revised bill from the bill as agreed upon
by the sub committee are as follows:
Glycerine is changed back to the rates fixed
in the House bill, which are cent per pound
for the crude and cents for refined, instead
of 20 cents ad valorem in the Senate sub
1, 4 nd
instead of 25 per cent. ad valorem in the SEN
ate sub. committee bill, and cents per pound
in the Wilson bill blues containing ferrocy-
anide of iron are restored to the Wilson bill
rate, which is 6 cents per pound, instead Of
20 per cent. ad valorem. the Senate sub com
mittee rate.
Lime is placed at 10 per cent. ad valorem,
instead of 20 per cent. in the Senate sub com
mittee bill and 10 per cent. in the Wilson bill
and the duty is made to include the value OF
the covering or barrel plaster of paris. which
was not changed in the Senate sub committee
bill from the Wilson rate of 10 per cent. ad
valorem on the ground article, is to pay
duty of 10 cents per ton; calclne plaster of
paris. 81 % per ton, instead of 10 per cent.
ad valorem in the Wilson bill cast polished
plate glass, finished or unfinished and unsl-
vered, not exceeding 24x60 inches square. 20
cents per square foot instead of lScenis, as in
the Wilson bill ali above the the dimensions
given, 81 cents per square foot, instead of 30
cents as in the Wilson bill ; all sheets changed
from $40 of a cent per pound to of l cent
per pound and the provision which the House
bill carried but which was stricken out of the
original Senate bill, that this change shall
take effect after October /, 1894, is restored.
Tin plate. terne plate and taggers tin are
placed at | per cent. per pound. instead of
/ Is cont. Us in the Wilson bill, the Senate
sub committee not having before changed
from the Wilson rate. In this paragraph the
Wilson bill provision that the rate shall take
effect October |. 1894. is restored; cast iron
pipe every description. y! per cent. ad va
iorem instead of % per cent. IN the Wilson
bill and 20 per cent. in the Senate sub-eom-
mittee bill cross-eut saws, mill pit and drag
saws, II per cent. ad valorenl. Instead. of %
per cent. the Wilson bill rate aluminium in
crude form, Is per cent. ad valorem, instead
of % per cent, the Wilson bill rate. The
lead and lead ore duties are left unchanged
from the Senate subcommittee rates, as are
the iron ore and coal duties.
The following paragraph in the Wilson bill
is struck out entirely: Cans or packages,
made of tin or other metal, containing she'll
fish, admitted free of duty, not exceeding one
Of eight cents per dozen cans or packages,
and when exceeding one quart shall be sub
iect to an additional duty of four cents per
dozen for each additional half quart or trac-
tional part thereof.
Collars and cuffs are increased from As per
cent. in sub. committee bill 10 So per cent in
new bill; but shirts and other articles of every
description not specially provided for, com
posed wholly or in part OF linen, 90 per cent
ad valorem, instead of35 per cent. the Wilson
bill rate; playing cards are restored to the
Wilson rate of 10 cents per pack, instead of
two cents per pack, as fixed by the Senate
sub. Committee In pipes, pipe bowls, and
all smokers articles not specially provided
for in this act, including cigarette books,
cigarette book covers, pouches for smoking
or chewing tobacco, and cigarette paper in
ali forms, the Wilson bill rate Of so per cent.
ad valorem is restored, the Senate SUBJ COM
mittee rate having been 40 per cent ad valo-
rem. and the remainder of this paragraph is
made TO read as follows; And pipe bowls
of clay, 10 per cent. ad yalorem.
The provision Of the Senate subcommittee
bill for duty of 20 per cent. ad valorem on
bananas and pineapples is stricken out. The
follow articles are restored to the free list !;
Cocoanuts and horn strips and horn tips.
In the internal revenue schedule the COM
mittee strikes out the provision which the
Senate subcommittee inserted first, taxing
cigars and cigarettes weighing more than
three pounds, IS per Thousand, and cigarettes
IN paper weighing not more than three pounds,
81 per thousand, and wrapped in tobacco, so
cents per thousand, thus leaving the taxes on
these articles unchanged from the present
law.
The provision in the income tax amend
ment relating to tax on building and loan
associations, WHICH was exempted by the
House and stricken out when the Senate sub
committee reported the bill, has been restored
with the proviso that the tax shall not be
levied upon those institutions which make no
loans. except to shareholders for the purpose
of enabling them to build homes. The fol-
lowing, which was not in either the House
bill or the bill as framed by the Senate sub
committee, is inserted
EVERY person whose business tits to manu-
laetnre tobacco or snuff for himself, or who
emnloys others TO manufacture tobacco or
snuff. whether such manufacture be by cut
ting. pressing. grinding, crushing or rubbing
of any raw or leaf tobacco, or otherwise pre-
paring raw or leaf tobacco, or manufactured
or partially manufactured tobacco or snuff. OF
the putting up for use or consumption Of
scraps, waste clippings, stems or deposits oil
tobacco resulting from any process OF handling
tobacco, or by the working or preparation Of
leaf tobacco tobacco stems, scraps, clippings
or waste, by sitting, twisting, screening OIL
any other process, shall be regarded as q
manufacturer of tobacco.
.sEvery person shall also be regarded as a
manufacturer Of tobacco whose business II is
to sell leaf tobacco in quantities less than the
original hogshead. case or bale, or who sells
directly to consumers or to persons othel
than duly registered dealers in leaf tobacco
or to duly registered dealers in manufactured
tobacco, snuff or cigars. or to persons who
purchase in original packages for export
ssAll tobacco so sold by such person shal
be regarded as manufactured tobacco, ant
such manufactured tobacco shall be put ~
and prepared by such manufacturer IN sucf
packages only as the Commissioner OF Inter
nal Revenue, with the approval of the Score
tary Of the Treasury, shall prescrlbei. pro
yided, that farmers and growers OF tobacco
who sell leaf tobacco Of their own growth ant
raising shall not be regarded rs manufacturer
Of tobacco"