The Birmingham age-herald., 1909-03-18

cent ad valorem to 15 per cent ad va lorem: leather cut into shoe uppers, etc.. from 8 to 90 per cent ad valorem; all other manufactures of leather from 8 per cent ad valorem to 30 per cent ad valorem.
 eAgrieultural implements: Flows. from % per cent ad valorem to 15 per cent ad valorem, and further provisions to free list from any country admitting Amer ican agricultural machinery free.
 Works of art. including paintings and statuary, more than 20 years old, from 20 per cent to the free list"
 No Change In Duty.
 The articles mentioned in the remaining paragraphs are rated, substantially at the same duty as under the present law:
 "The duties on women's and children's gloves. not over IA inches in length, are considerably increased on schmachen; glace of sheep origin; glaee, other than sheep origin, with exterior grain surface removed and kid of other lea than of sheepslzin.''
 The rate applied to these gloves is s4 per dozen pairs and 8 cents in addition per dozen pairs for each inch over H.
 Some further increases under various schedules:
 Cast polished plate glass, increased from cents to 10 cents per square foot on sizes not exceeding 16 by 24 square inches and on those above that and not exceeding 24 by % inches from 10 cents to 121a cents per square foot; all above that 221a cents per square foot" which is a reduction on nearly all of these larger sizes.
 "Keene's cement or other cement in which gypsum is the component material of chief value from 30 per cent to 35 per cent ad valorem.
 "Asphaltum and bitumen, not refined or nf advanced n natural state to ffteen-one hundredths of 1 cent per pound on the blum con tained therein.
 "Fluor spar, crude, from 10 per ad valorem to 50 cents per ton; crushed or otherwise manufactured, from 20 per cent advalorem to $1.75 per ton.
 Pins with ornamental heads, with new classification, including those set with precious stones, pearls or corals, from 40 to 50 per cent ad valorem.
 Watch movements with more than seven jewels, from 35 cents each and 9 per cent ad valorem to 70 cents each; if slore than seven jewels and not more than Il, from 50 cents each, and 25 per cent ad valorem to $1 30 each; more than Il jewels and not more than 15 from 75 cents and 25 per cent ad valorem to S .S5 each; having more than r jewels the rates of duty remain the same.
 Watch cases and parts of watches and clocks the duty remains the same.
 Chronic acid and tactic acid from 3 cents to cents per pound.
 Fannie acid or tannin, from 50 cents to 35 cents per pound"
 One of the most important changes of the provisions of the bill Is that for pro- yidng for the methods of valuation which MT. Payne explains as follows
 Methods of Valuation.
 stT+t.. ton Il of the customs administrative act, which provides for the appraisement of goods imported by consignment and not by sale where there Is no market price at the place of the origin of the goods. After re-enacting the present provisions to ascertain this bill, the bill adds this paragraph: The actual market value or wholesale prices, as defined by law, of any imported merchandile which is con- signed by sale in the United States or which is not actually sold and freely of- fered for sale in usual wholesale quan- titles In the open market of the country of exportation to all purchasers shall not in any case be appraised at less than the wholesale price at which such or similar imported merchandise Is actually sold and offered for sale in usual wholesale quantities in the United States, in the open market to all purchasers, due all lowance by deduction being made for estimated duties thereon, cost of trans portation, insurance and other necessary expenses from the place of shipment to the place of delivery and a reasonable commission not exceeding 10 per cent in any of the same has been paid
 The following explanation of the form of the bill was made by MT. Payne:
 Minimum and Maximum Bill.
 'The new tariff bill is a minimum and maximum tariff bill. The minimum rates of duty are contained in the first section and the free list for the minimum rates is in the second section of the bill. The third section contains the maximum rates which are generally equal to the mini mum rates and 20 per cent in addition thereto, and the articles on the free list in the transfer to the third section bear a duty of 20 per cent per annum as a maximum rate. The maximum rate does not go into effect in any event until 60 days after the passage of the act By the fourth section, the minimum rates are applied to all goods imported from any country which gives the United States as good terms by way of tariff as that given to any other nation, and the maximum rates are applied to those countries which discriminate against the trade of the United States or fail to give the United States tariff rates as favor able as those given any other nation"
 Regarding the miscellaneous provisions of the bill, MT. Payne states:
 "The bill provides for reciprocal free trade with the Philippines on all artl- cles, but limiting the sugar to be inl- ported free of duty to 3Oo000 tons, wrap per tobacco to S00,000 pounds and 3,O00, 900 pounds of filler tobacco and 10000, 900 cigars in any fiscal year. The excess of sugar, tobacco and cigars to pay full tariff rates. This exemption from duty is confined to the growth of products of the islands, however, and does not ad- init articles imported into the Philippines from foreign country without payment of full rates of duty on such importations A section is inserted preserving the Cuban reciprocity provisions of the present law.
 Termination of Agreements.
 Provision is made to terminate the va rious commercial agreements with foreign countries according to the terms of said agreements by notice and in the meantime keeping faith in these agreements. The provisions of section 1, applying the min imum and maximum rates, will take the place of these sections.
 ''The estimated revenue under the tariff duties prescribed in the bill amount to about $S000 ,000.
 'The bill provides for a tariff on trans fers of property, both real and personal by inheritance or succession and by will. It is believed that this provision, when in full operation, will bring in revepue of $20 900 ,000 though no accurate estimate can be made.
 The tax on cigarettes is increased those weighing over three pounds per thousand from s3 to s3.6o, and those weighing less from S1 to $1 50.
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