The Substitute Proposed by its Adversaries. 15 on all upper leather, not otherwise specified . eiaht cents per pound; on calf and seal skins, tanned and dressed, five dollars Ser dozen; on sheep skins tanned and dressed,' or skivers, two ollars per dozen; on goat skins or morocco tanned and dressed,' two dollars and fifty cents tier dozen; on kid skins or morocco tanned and dressed, one dollar and fifty cents per dozen; ___on goat or-sheep_ skinS -tanned - and not dressedJ|_one dollar par dozen; on all kid and lamb skins tanned and not dressed.. sevents-five cents per dozen; and on skins tanned and dressed, otherwise than in color, to wit: fawn, kid and lamb, usually known as chamois, one dollar per dozen; on men’s boots and bootees of leather, wholly or partially manufactured, one dollar and twenty-five cents per pair; men’s shoes and pumps, wholly or partially manufactured thirty cents per pair;. women’s boots and bootees of leather, wholly or partially manu actured, fifty cents per pair; children’s boots, bootees and shoes, wholly or partially manufactured, fifteen cents per pair; women’s double soled pumps and welts, wholly or partially manufactured, forty cents .per pair; women’s shoes or slippers, wholly or partially.manufactured, whether of leather, prunella, or other mateiial, except silk, twenty-five cents per pair, on raw hides of all kinds, whether dried or salted, five per centum ad valorem; on all skins pickled and in casks, not specified, twenty per centum ad valorem. The corresponding section of McKay’s bill reduces the above duties on all Leather and Skins to 25 per cent.; on all Boots and Shoes, &c. whatever, (except Silk,) to 30 per cent. The difference between the respective provisions of these rival sections will commend itself forcibly to the makers of Boots and Shoes. XXV. Gloves, Leather Caps, Suspenders, ^c. The Tariff of 1842 enacts that there shall be paid, (Sec. 7,) on Leather Gloves specific duties of 75 cents per dozen on Children’s, SI on Women’s Habit do,, $1.25 on Men’s, $1.50 on Women’s Extra, and 50 cts. on Children’s Habit Gloves. Leather Hats, Caps, Braces, and all Suspenders but India rubber, 35 per cent. This is changed by McKay’s bill to 25 per ct. on Gloves of all sorts, and 30 on the various Leather Hats, Caps, Suspenders, &c, XXVI. Hats, Furs, Straw, ^-c. The Tariff of 1842 farther prescribes that Eighth. On furs of all kinds on the skin, undressed, five per ceutum ad valorem; on furs dressed on the skin, on all hatters’ furs, whether dressed or undressed, not on the skin, twenty-five per centum ad valorem; fur hats, caps, muffs, tippets, and other manufactures of fur not spue fid, thirty- five per centum ad valorem; fur hat bodies, frames of felts, manufactured, not put. in form or trimmed, or otherwise, twenty-five per centum ad valorem; hats of wool, hat bodies or felts made -in whole or in part of wool, eighteen cents each The corresponding section of the bill of McKay reads: Eighth. On fur hats, caps, muffs, tiopets and other manufactures of fur not specified, there shall be levied a duty of thirty per centum ad valorem, instead of the duty oi thirty-fi e per centum imposed by the said act; and on hats of wool, and hat bodies or felts, made in whole or in part of wool, there shall be levied a duty of thirty per centum ad valorem, instead of the duty of eighteen cents each, imposed by the said act. (Sec. 9.) All Hats and Bonnets of Chip, Straw, Grass, Palm Leaf, Satin, Willow, Rattan, Whalebone, &c. are taxed 35 per cent, by the present Tariff. McKay’s bill reduces this to 25. XXVII. Feathers, Gems, Watches, t^c. The present Tariff farther provides that Tenth. On all ornamental feathers and artificial flowers, or parts thereof, of whatever material composed, hair bracelets, chains, ringlets, curls, or braids, humin hair cleaned and prepared for use, and on fans of every description, twenty-five per centum ad valorem; on all hair, human or otherwise, uacleaned and unmanufactured, ten per centum ad valorem; on hair cloth or seating, and on hair belts and hair gloves, twenty-five per centum ad valorem; on curled hair and moss, for b. ds or mattresses, ten per centum ad valorem; on feathers for beds, and on downs of all kinds, twenty-five per centum ad valorem: on India rubber oil cloth, webbing, shoes, braces or suspenders, or other fabrics ormanu’.ac'ured articles composed wholly or in part of India rubber, thirty par centum ad valorem: Provided, Thatbrac.s or suspenders of that material, not exceeding in value two dollars per dozen, shall be valued at two dollars per d szvu, and pay duty accordingly. l>n all clocks, twenty-live per centum ad valorem; glaziers’ diamonds, when set, twenty-five per centum ad valorem; on ship or box chronometers, twenty per centum ad valorem; and on watches, or parts of watches, and watch materials not specified, seven ar.d a half per centum ad v Jo- rem; on diamonds, seven and a ha'f ner centum ad valo.em; on crystals of glass for watches, ai d on gla-ses oi p bides for spectacle. oi eye-glasses, when not set, two dollars i-r gross; on gems ,p ar's, ( r precious stones, seven pet centum ad valorem; on imtatinnsth. reof, ;v d compositumsofg ass or baste, bn cameos, a d imitations thereof and on m sates, not specified, of wh-Uver mateiials composed wh ther real or imitation, set or not set, seven and a half tier centum ad valorem; on jewelry composed of gold, silver or . latina, and gold and all ver leaf, twenty per centum ad valorem; on gilt, plated, or imitation jewelry, and Du. ch met.I in leaf, twsn'y- five per centum adjalorem; on Scagliola table tops, and table tops of marble or composition, inlaid with precious stones or small pieces of compo-ition, known as’mosaics, on t. bk lops of maibleor composition, when inlaid with various colored m rbles, and on alah:.s(er and sp r rnaments, thi ty ; er centum ad valorem; on manuf-ctu es „f services, vessels and and wares of ai kinds, not other wise specified, of si v,r or g Id, or_of which either ofth. se metals shall be a component material of chief value, whether plain, chased, engraved, or embossed, an ad valorem duty of thirty per centum. The bill of Gen. McKay prescribes Tenth- Oiifeathers for beds, aud on down of all kinds, on India-rubber oil-cloth, webbing, shoes, braces, suspenders, or other fabrics or .manufactured articles c- mp<>sed w holly or in part of India-rubber; on alt clocks, and on crystals of glass for watches, and on glass or pebbles for spectacles . or eyeglasses, when not s. t, there shall be levied a duty of twenty Cer centum ad valorem, instea : of the various duties imposed y the said act; and so much of the proviso to the te^th subdivision of the fifth section of the said act as di reels the Valuation of certain India-rubber suspenders or braces st two dollars per dozen, and an assessment of the duty upon such valuation shall be, and the same is hereby, repealed The reader will please remember the outcry which was raised against the present Tariff on the pretence that while it taxed the poor man’s log-chain, clothing, &c. high it allowed the rich man's gold watch, diamonds, &c. to come it at seven per cent. Well, here is the Free Trade substitute of Gen. McKay, proposing to tax the Log-chain and Woolens thirty per cent, and leave the duty on Gold Watches, Diamonds, &c. seven and a half per cent. Is not the dema- goguism of the outcry beautifully exposed?— What can its authors say for themselves ? The simple truth is that the duty on Watches, Diamonds, Pearls, &c. was fixed low by the last Congress purely because those articles are so small in bulk, in proportion to their value, and so easily concealed, that a higher duty would inevitably tempt to smuggling. As it is, a heavy seizure of Watches intended to be smuggled, to avoid even 7J per cent, duty, was made last winter. A light duty on these articles would be about the same as no duty al all. Gen. McKay’s Committee have looked into the mat ter and wisely concluded to leave this duty where their predecessors placed it. XXVIIL Wood, Furniture, Buttons, ^-c. The present Tariff proceeds to fix the duties on all unmanufactured timber, boards.planks,staves, firewood, &c. at twenty per cent, and on rosewood, satin-wood, mahogany and cedar fifteen per cent. Furniture, Musical Instruments, carriages, Canes, &c. thirty per cent. Marble 25 ; Manufactures of do. 39. Slates, Tiles, Bricks, Baskets of Osier, Willow, &c. &c. 25. And On met&l buttons of all kinds, thirty p«i centum ad valorem: Provided, That all such buttons, no- exceeding in value one dollar pei grew. shall be v lu.-d at owe dolki, add be charged wiui duty aeco.dinglv; on all other buttons, and on ail button moulds, of whatever material composed, wes- ty-five per centum ad valorem. Which is thus doctored in the new bill. The portions not alluded to hero are allowed to stand as in the present Tariff: Eteventh pavui$ tiles and bricks there shall be levied a duty ot per c- uTuin nisr**ad of the duty of twenty five per centum imposed bv th» said act; on metx? buttons there shall be levied a du y of twenty- five per ceutum ad valorem, instead of The duty of thirty pef ceutu* ■ by the said act; on all other buttons, and on all button, moulds,. 7&- .7/555
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