Evening star. [volume] (Washington, D.C.) 1854-1972, 1894-08-16
Some Of the Articles Which Are on
the Free List.
SALIENT POINTS OF TIE income TAX
Detailed Provisions for Levying and
Collecting the Tax.
SOME EXEMPT INCOMES

number Of articles on the free list. Among
those which are found in this list are the
following:
Banks. cinchona or other. from which
quinine may be extracted.
Books. engravings. photographs. bound or
unbound. etchings. music. maps and charts.
which shall have been printed more than
twenty years at the date OF Importation
and all photographic charts and scientific
books and periodicals devoted to original
scientific research and publications issued
for their subscribers by scientific and lit
| erary associations or academies or publica-
lions OF individuals for gratuitous private
circulation and public documents issued by
foreign governments.
Books and pamphlets printed exclusively
| In languages other than English; also books
and music. in raised print, used exclusively
| by the blind.
bound or unbound, maps and charts i'm
ported by authority or for the use Of the
United States or for the use Of the Library
| of Congress
and charts specially imported, not more
| than two copies In any one invoice. in good
| faith. for the use Of any society incorporat-
ed or established for educational. philo-
| sophical literary or religious purposes or
| for the encouragement Of the fine arts, or
| for the use or by order of any college,
academy school or seminary Of learning in
| the United States, or any state or public
| library, subject to such regulations as the
Secretary of the Treasury shall prescribe.
Books. libraries, usual furniture and SIM
| liar household effects of persons or families
| from foreign countries, II actually used
abroad by them not less than one year, and
rot intended for any other person per-
sons, nor for sale
Old coins and medals and other antiqui-
ties but the term antiquities as used in
this act shall include only such articles as
are suitable for souvenirs cabinet col
lections. and which shall have been pro-
duced at any period prior to the year 100.
Coins gold, silver and copper.
Diamonds. miners. GLACIERS and engrav-
ers diamonds not set. and diamond dust or
bort. and jewels to be used in the manu-
| faoture of watches or clocks
Tamarinds.
Brazil nuts, cream nuts, palm nuts and
palm nut kernels not otherwise provided
for.
Furs, undressed; dressed fur pieces suita-
BILE only for use in the manufacture Of hat
ters' fur. -.a
Glass plates or disks, rough-cut or I'M
wrought for use in he manufacture of OPP
ical Instruments. sL: :tacles and eyegass IS
and suitable only for such use. provided.
however. that such disks exceeding eight
inches in diameter may be polished sufii-
GENTLY to enable the character of the glass
to be determined.
Medals of goid silver or copper. and other
metallic articles manufactured as trophies
and accepted as honorary distinctions.
Newspapers and periodicals; but the term
periodicals herein used shall be under
stood to embrace only unbound or paper
covered publications. containing current lit
erature Of the day and issued regularly at
stated periods, as weekly, monthly or quar-
terly.
Opium. crude or manufactured and not
adulterated, continuing per cent and over
of morphia.
Paintings. in oil or water oolors. original
drawings and sketches, and artists proofs
of etchings and engravings. and statuary.
not otherwise provided for in this act; but
the term "statuary" as herein used shall
be understood to include only professional
productions, whether round or In relief, in
marble, stone, alabastcr, wood or metal. of
a statuary or sculptor, and the word paint
Ing" as used in this act, shall not be under
stood to include such are made wholly
or in part by stenciliIig or other mechanical
process
Paper stock, crude. of every description,
including all grasses. fibers. rags. waste,
shavings. clippings. old paper. rope ends.
gunny bags or gunny cloth, and poplar or
other woods, hit only to be converted into
paper.
Paraffine.
Parchment and vellum
Philosophical and scientific apparatus.
utensils, Instruments and preparations, in
Guiding bottles and boxes containing the
same: statuary. casts Of marble, bronze.
drawings and etchings, specially imported
in good faith for the use Of any society or
institution Incorporated or established for
religious, philosophical, educational. scien-
tific or literary purposes. or Tor encourage
ment OF the fine arts. and not intended for
sale.
Phosphates. crude or native.
Plants. trees, shrubs and vines Of all
kinds, commonly known as nursery stock,
not specially provided for in this act
Plows, tooth and disk harrows. harvest
ers, reapers agricultural drills, and plant
ers, mowers, horserakes, cultivators. thresh-
ing machines and cotton gins; Provided,
that all articles mentioned In this paragraph
If imported from country which lays an
import duty on like articles imported from
the United States, shall be subject to the
duties existing prior to the passage Of this
act.
Professional books, implements, instru-
ments. and tools of trade, occupation or
employment, in the actual possession at
the time Of persons arriving in the United
States; but this exemption shall not be con-
strued to include machinery or other
ticles imported for use in any manufac-
turing establishment, or for any other per-
son or persons or for sale, nor shall 1t be
construed to include theatrical scenery
properties and apparel. but such articles
brought by proprietors or managers Of
theatrical exhibitions arriving from abroad
for temporary use by them In such exhi-
billions. and not TO- any other person and
not for sale, AMI which have been used by
tnem ABROAD, snail be ADMITTED Tree or DUTY,
under such regulations as the Secretary Of
the Treasury may prescribe; but bonds
shall be given for the payment to the
United States of such duties as may be
imposed by law Upon any and all such ar
ticles as shall not be exported within six
months after such importation: Provided,
That the Secretary of the Treasury may,
in his discretion, extend such period for a
further term Of six months in case appli-
cation shall be made therefor.
Regalia and gems, statues, statuary, and
specimens or casts of sculpture where spe-
cially imported In good faith for the use of
any society Incorporated or established
solely for educational, philosophical. literary
or religious purposes. or for the encourage
ment of fine arts, or for the use or by order
Of any college, academy. school, seminary
of learning. or public library in the United
States; but the term "regalia" as herein
used shall be held to embrace only such in
sigma of rank or office or emblcms as may
be worn upon the person or borne in the
hand during public exercises of the society
or institution, and shall not include articles
Of furniture or fixtures, of regular wear
Ing apparel nor personal property Of in
dvidualS.
Specimens Of natural history. botany, and
mineralogy, when imported for cabinets or
as objects Of science, and not for sale.
Teeth, natural or manufactured.
Wearing apparel and other personal Of
fects mot merchandise Of persons arriving
In the limited Stat hut this