(b) Samples not having these indications will only be admitted free of duty when they do not exceed 40 centimetres in any dimension.

In order to avoid abuses, the samples declared for free entry must have cuts at every 20 centimetres of their width, so as to render them unfit for any other purpose.

4. Samples of trimmings in small pieces, of no commercial value or possible application.

5. Gold, silver, and platinum in broken up jewelry or table services, bars, sheets, coins, pieces, dust and scrap.

DISPOSITION SECOND.-Articles free of duty, subject to the following conditions.

1. Natural manures and guano.

2. Paving stones for municipal works, when the Municipalities of the Islands request such exemption from the Government.

3. National products returning from foreign exhibitions, on presentation of the bill of lading or certificate proving their exportation from the island and of the certificate of the Spanish consul in the country where the exhibition has been held attesting that such products have been presented and have been shipped to their point of departure.

4. Wearing apparel, toilet articles and objects for personal use, bed and table linen, books, portable tools and instruments, theatrical_costumes, jewels, and table services bearing evident signs of having been used, imported by travelers in their luggage in quantities proportioned to their class, profession, and position.

When travelers do not bring their baggage with them, the clearing of the same may be made by the conductor or persons authorized for the purpose, provided they prove, to the satisfaction of the customs, that the effects are destined for private use.

5. Coral gathered by Spaniards and imported directly by national vessels, subject to proof of the fact.

6. Works of fine art executed by Spaniards abroad, and those acquired by the Government, academies, or other official corporations, and destined for museums, galleries, or art schools, when due proof is given as to their destination.

7. Archæological and numismatical objects for public museums, academies, and scientific and artistic corporations, on proof of their destination.

8. Rosaries and other pious objects from the holy places imported by the administration of the "Öbra Pia de Jerusalem" and when the Colonial Minister gives the order for their free importation.

9. Specimens and collections of mineralogy and botany, and small models for public museums, schools, academies, and scientific and artistic corporations, on proof of their destination.

DISPOSITION THIRD.-Articles free of duty, subject to the formalities determined for each case by the customs regulations.

1. Recipients which have been shipped from the islands with fruit, sugar, molasses, and spirits, and which are re-imported empty, includ ing recipients, known as "pipotoes," of galvanized iron destined for the exportation of alcohol."

2. Carriages, trained animals, portable theatres, panoramas, wax figures, and other similar objects for public entertainment, imported temporarily, provided bond be given.

3. Used furniture of persons residing in Spain, the Balearic, and Canary Islands, and other Spanish colonies; also of Spaniards residing in foreign countries, and of foreigners coming to settle in the islands.

4. Foreign articles coming to exhibitions held in the islands. 5. Submarine telegraph cables.

6. Pumps intended exclusively for the salvage of vessels.

7. Parts of machinery, pieces of metal and wood imported for the repair of foreign and national vessels which have entered ports in the Islands through stress of weather.

8. Steamships purchased in foreign countries by subventioned companies and intended for the Mail service between Spain and the provinces of Cuba and Porto Rico, when the free entry and naturalization have been stipulated in the charter, and by complying with the rules established for this conditional exemption.

DISPOSITION FOURTH.-Duty on goods not specially classed in the tariff.

1. The warp of tissues is to be considered as the totality of the threads which lie in the longitudinal sense, whether they form the foundation of the same, or whether they have been added in order to form patterns or to give the stuff more body; even though such threads may be cut or show a want of continuity. The weft shall be considered the totality of the threads which cross the warp of the tissue, and combine the same conditions of helping to form patterns, or to add to the body of the stuff.

Tissues composed of two or more materials, embroidered tissues, made-up clothing and wearing apparel of all kinds (except knitted articles of cotton, wool, or silk), blankets, large and small shawls, mantillas, mantilla-shawls, fichus, cravats, and other articles not specially mentioned in the tariff shall be dutiable as follows:

A. Are considered as tissues of wool or waste wool with admixture of cotton or other vegetable fibres, those tissues the warp of which is entirely composed of threads of cotton or of other vegetable fibres and the weft entirely of woolen thread mixed with threads of cotton or other vegetable fibres, whatever be the proportion of the mixture. in the weft.

B. Tissues composed of vegetable fibres, and those of wool or hair, the weft or warp of which are mixed with silk or floss-silk threads, shall not be considered as tissues mixed with silk, when the weight of this material does not exceed 5% of the total weight of the tissue.

C. Tissues, the warp or weft of which is composed of threads of vegetable fibres and silk, or of threads of wool, hair and silk or floss silk, shall be taxed as tissues of vegetable fibres, or of wool, or of hair, when the weight of the silk on both sides of the stuff does not exceed 5% of the total weight of the tissue. If such silk threads surpass 5%, but do not exceed 10%, the tissues shall be taxed as tissues of vegetable fibres, or as those of wool or hair, with a surtax of 280%, on the respective duties stipulated in the tariff. Should the mixture exceed

10% the tissues shall pay the duties applicable to tissues of silk or floss silk, according to the nature and class of the tissue.

D. Tissues, the warp of which is composed of silk and the weft of cotton or other vegetable fibres mixed with silk, and those of which the warp and the weft are of wool or hair mixed with silk, shall always be classed as pure silk tissues and the numbers relating to such tissues shall be applied, according to their class and nature, whatever be the proportion of silk in the weft. The same rule shall hold good when the weft is entirely composed of silk and the warp of mixed materials.

E. Tissues of all kinds (except those of silk or floss silk), embroidered by hand, by machine, or on the loom, shall pay the duties applicable to their class and nature, with a surtax of 40%.

F. Tissues of silk or floss silk (except tulles), with embroidery of the same material, shall pay the duties applicable to their class and nature, with a surtax of 60%.

G. Tissues combined with precious or imitation metals, whether embroidered or not, shall pay the duties applicable to their class and nature, with a surtax of 50%.

H. Tissues combined, in whatever manner, with beads or spangles of common metals shall pay the duties applicable to their class and nature, without any surtax.

I. Tissues of hemp, linen, or jute which contain threads of cotton, and those of cotton mixed with hemp, linen, or jute, whatever be the proportion of the mixture, shall always pay the duties applicable to tissues of hemp, linen, or jute, according to their nature and class, with the exception of lace, such articles being especially mentioned in the tariff.

J. Tissues of hemp, linen, jute, or cotton, made up in sacks or hose, shall pay the duties applicable to the class and nature of the component tissue, with a surtax of 15%.

L. Ribbons of cotton, plain, figured, white or colored, for hats and bonnets, and for ornament, shall pay the duties applicable to cotton trimmings.

LL. Laces and cord of cotton for shoes, reins, and girths, shall pay the duties of the corresponding tissues of cotton according to class and nature.

M. Ribbons of hemp or linen, shall pay the duties applicable to tissues of hemp and linen, according to class.

N. Ribbons of silk, floss silk, or waste silk. with or without admixture of wool, hair, cotton, or other vegetable fibre, shall pay the duties applicable to silk, according to class, with the surtax of 25%.

Ñ. Ribbons, galloons, and tresses, of wool or hair, mixed or not with vegetable fibres, shall pay the duties applicable to woolen trimmings.

O. Blankets or wrappers, traveling rugs, and other similar articles of all kinds, with or without fringes, including mantillas, mantillashawls and veils, of cotton, silk, or floss silk, shall pay the duties applicable to the class and nature of the component tissue, with a surtax of 30%. When the articles referred to in this disposition (with the exception of mantillas, mantilla-shawls, and veils, of silk or floss silk) are embroidered, they shall, in addition, be subject to the surtax applicable to embroidered tissues.

P. Handkerchiefs of cotton, linen, wool, silk, or of a mixture of said materials, with wide or narrow hems, shall pay the duties applicable to the class and nature of the component tissue, with a surtax of 20%.

Q. Handkerchiefs of all kinds (with the exception of those of silk, or those mixed with silk, which shall always be included in the preceding paragraph), with open-worked hems or fringes shall pay duty according to the class and nature of the component tissue, with a surtax of 100%.

R. Comforters and cravats of all kinds and shape (excepting cravats with interior metal fittings), shall pay the duty of the component tissue, with a surtax of 30%. Cravats of all kinds and shape with interior metal fittings shall always be subject, according to their weight, to the duty of the predominating tissue visible on the exterior.

S. Ready-made clothing.-Ready-made clothing, such as dresses, skirts, petticoats, overcoats, shirts, baby-linen, corsets, frock-coats, trousers, and other clothing (except knitted clothing of any class or shape), shall pay the duty corresponding to the total weight and class of tissue predominating in their exterior part, with a surtax

of 100%.

T. Ready-made clothing, mentioned in the preceding paragraph, with ornaments or embroidery of beads or spangles shall pay duty corresponding to the total weight and class of tissue predominating in their exterior part, with a surtax of 30%.

U. Shall be considered as ready-made clothing, in levying the surtaxes mentioned in the preceding dispositions, not only that which is finished, but also that which is half-finished or that simply basted. V. Embroidered ready-made clothing shall pay the surtax applicable to embroidered tissues.

W. Tulles shall pay the duty on the material forming the ground, and should this be mixed, the duty of the most highly taxed component material.

X. Tissues with tape-embroidery, applied or affixed, shall be dutiable as embroidered tissues and embroidered ready-made clothing. 2. The duty on articles composed of two or more materials shall be levied according to the following rules:

In cases not provided for in the tariff, and when the value of the article is determined by the exterior material, the classification shall be made according to the corresponding number of this material.

Articles which, for their application, are composed of two different materials, for instance, tools of iron, shall be taxed according to the weight of the predominant material.

When the mixture of different materials has been made in order to evade the payment of the duties on any article as, for instance, a mixture of flour and bran, of earth and a soluble chemical product, the duty of the material paying the highest duty shall be levied.

In case of doubt as to which is the material predominating in an article, such article shall pay the duty of the most highly taxed component material.

3. Articles not mentioned in the tariff shall be assimilated, for the application of duty, to those with which they show the greatest analogy.

4. Floating-docks, whatever their power, size, or construction, shall pay a duty of 8,500 pesos, save dispensation by the Government.

DISPOSITION FIFTH.-Packages and recipients.

First. By exterior package (" envase exterior ") is understood that which is visible when the package is unopened. All the others contained within this are considered to be interior packages ("envases interiores").

Second. The following articles shall pay on the gross weight when they are contained in a single package:

1. Oils and greases, excepting lard.

2. Cotton, raw.

3. Tar, pitch, asphalt, bitumens, schists, and unpurified creosote. 4. Rice, in sacks.

5. Scales and machines.

6. Lime, plaster, and earths employed for building purposes, arts, and manufactures.

7. Hemp and flax, raw or hackled; jute, abaca, pita, and other vegetable fibres.

8. Meat, fish, and tripe, in brine.

9. Cereals, and flour thereof.

10. Bristles, horsehair, and other animal hair.

11. Colors, inks, and varnishes.

12. Animal wastes, raw.

13. Simple drugs.

14. Worsted yarn, single or twisted, raw or oiled. 15. Feculæ.

16. Caoutchouc and gutta-percha, unwrought. 17. Guano and other manures.

18. Wool, unwashed or washed.

19. Dry pulse (in sacks).

20. Paraffin, stearin, wax, and spermaceti, crude.

21. Peltry and skins for ornament and trimming, in a natural state or prepared.

22. Chemical products.

Third. Should any of the articles mentioned in the preceding number be imported in two or more packages, or in packets contained in the exterior package, only the weight of the interior packages or packets shall be included in the weight of the goods.

Fourth. All other goods, including buttons, artificial flowers, and haberdashery packed in pasteboard boxes, shall pay duty on paper wrappings, ribbons, packets, or interior packages, provided always that they are not fancy boxes, etc., assessed separately.

Boxes and cases in general shall be taxed separately under their proper class.

Fifth. Percussion caps for fire-arms, hooks and eyes, pins, articles of metal, detached buttons, metallic pens, games and toys, instruments of science and art, and other similar objects, shall pay with the weight of the interior cases or boxes containing them.

Sixth. Vessels containing alkaloids and their salts, brandy, liquors, beer, cider, wines, and natural or artificial mineral waters, shall be assessed separately, according to their respective materials.