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THE MUSIC TRADE REVIEW.
The Tariff Bill
or present Bill 25 per cent.; Senate or new
Bill, no change.
On the Free List.
List of Items Effecting the Interests of
the flusic Trade, Showing the Duties
Under the Present and the Sen-
ate Tariff Measure.
[SPECIALLY PRBPARED FOR THE MUSIC TRADE REVIEW.]
: USICAL
INSTRUMENTS or parts thereof
(except pianoforte actions and parts there-
of), strings for musical instruments not other-
wise enumerated, cases for musical instruments,
pitch pipes, tuning forks, tuning hammers and
metronomes. McKinley or present tariff, 35 and
45 per cent; House Bill proposed, 25 and 35 per
cent. ; Senate or new Bill, 25 per cent.
Piano Action Leather.
Pianoforte leather and pianoforte action leather.
McKinley or present tariff, 35 per cent.; House
Bill proposed, 25 per cent. ; Senate or new Bill,
25 per cent.
Wire.
All other iron or steel wire and wire or strip
steel, commonly known as crinoline wire, corset
wire, drill rods, needle wire, piano wire, clock and
watch wire, and all steel wires, whether polished
or unpolished, in coils or straightened, and cut to
lengths drawn cold through dies, and hat wire,
flat steel wire, or sheet steel in strips, uncovered
or covered with cotton, silk or other material, or
metal, and all the foregoing manufactures of
iron or steel, of whatever shape or form, valued
above 4c. per pound. McKinley or present tariff,
45 per cent.; House Bill proposed, 30 per cent. ;
Senate or new Bill, 40 per cent.
Provided, That articles manufactured from
iron or steel wire shall pay the maximum rate
of duty which would be imposed upon any wire
used in the manufacture of such articles and in
addition thereto ic. per pound.
Ivory.
Buttons of ivory, vegetable ivory, glass, bone
or horn, wholly or partially manufactured. Mc-
Kinley or present tariff, 50 per cent.; House Bill
proposed, 25 per cent. ; Senate or new Bill, 35
per cent.
Manufactures of ivory, vegetable ivory, moth-
er-of-pearl, gelatine and shell or of which these
substances or either of them is the component
material of chief value, not specially provided
for in this act, and manufactures known com-
mercially as bead, beaded or jet trimmings or
ornaments. McKinley or present tariff, 40 per
cent.; House Bill proposed, 35 per cent. ; Senate
or new Bill, 35 per cent.
Castings.
Cast iron vessels, plates, stove plates, and-
irons, sad irons, tailors' irons, and hatters'
irons and castings of iron not specially pro-
vided for. McKinley or present tariff 27 per
cent.; House Bill proposed 25 per cent.; Senate
or new Bill 8-ioc. per lb. or 18 per cent.
Nickel.
Nickel, nickel oxide, alloy of any kind in
which nickel is the component material of chief
value. McKinley or present tariff 23.77 P e r
cent.; House Bill proposed free ; Senate or new
Bill 6 cents per lb. or 14.26 per cent.
Steel Plates.
Steel plates engraved, stereotype plates, elec-
trotype plates and plates of other materials, en-
graved or lithographed, for printing. McKinley
Extracts From Income
Tax.
Personal Tax,
Sawed boards, planks, deals and other lumber
That from and after the first day of January,
of cedar, lignumvit;e, lancewood, satinwood
and all other cabinet woods. McKinley or pres- 1895, and until the first day of January, 1900,
ent tariff -woods 15 per cent.; veneers 20 per there shall be assessed, levied, collected and
paid annually upon the gains, profits and in-
cent.
Woods, namely, cedar, lignumvitae, lance- come received in the preceding calendar year by
wood, ebony, box, granadilla, mahogany, rose- every citizen of the United States, whether re-
wood, satinwood and all forms of cabinet woods, siding at home or abroad, and every person re-
in the log, rough or hewn ; bamboo and rattan, siding therein, whether said gains, profits or in-
unmanufactured ; briar root or briar wood, and come be derived from any kind of property,
similar wood unmanufactured, or not further rents, interest, dividends or salaries, or from
manufactured than cut into blocks suitable for any profession, trade, employment or vocation
the articles into which they are intended to be carried on in the United States or elsewhere, or
converted; bamboo, reeds and sticks of part- from any other source whatever, a tax of two
ridge, hair wood, pimento, orange, myrtle and per centum on the amount so derived over and
other woods, not otherwise specially provided above $4,000. And a like tax shall be levied,
for in this act, in the rough or not further man- collected and paid annually upon the gains,
ufactured than cut into lengths suitable for profits and income from all property owned, and
sticks for umbrellas, parasols, sunshades, whips of every business, trade or profession carried on
or walking canes, and India malacca joints, not in the United States by persons residing with-
further manufactured than cut into suitable out the United States.
lengths for the manufactures into which they
Corporation Tax.
are intended to be converted.
That there shall be assessed, levied and col-
Provided that all of the articles mentioned in
lected, except as herein otherwise provided, a
paragraphs 672 to 683 inclusive when imported
tax of two per centum annually on the net pro-
from any country which lays an import duty or
fits or income above actual operating and busi-
imposes discriminating stumpage dues on any
ness expenses, including expenses for material
of them, shall be subject to the duties existing
purchased for manufacture or bought for resale.
prior to the passage of this act.
The corporation, company or association mak-
Wool.
ing default shall forfeit as a penalty the sum of
All wool of the sheep, hair of the camel, goat, $1,000 and two per centum on the amount of
alpaca and other like animals, and all wool and taxes due for each month until the same is paid,
hair on the skin, noils, yam waste, card waste, the payment of said penalty to be enforced as pro-
bur waste, slubbing waste, roving waste, ring vided in other cases of neglect and refusal to
waste, and all waste, or rags composed wholly make return of taxes under the internal revenue
or in part of wool, all the foregoing not other- laws.
The net profits or income of all corporations,
wise herein provided for. McKinley or present
companies or associations shall include the
tariff 43 or 44 per cent, average duty.
amounts paid to shareholders, or carried in the
Inventions.
account of any fund, or used for construction,
Models of inventions and of other improve- enlargement of plant, or any other expenditure
ments in the arts, including patterns for or investment paid from the net annual profits
machinery, but no article shall be deemed a made or acquired by said corporations, com-
model or pattern which can be fitted for use panies or associations.
otherwise.
flusic Books.
Books, engravings, photographs, bound or Prof. Steinert Accepts an Invita-
unbound, etchings, music, maps and charts,
tion to Lecture at the Metro-
which shall have been printed more than twenty
politan Art Museum.
years at the date of importation, and all hydro -
graphic charts, and scientific books and periodi-
cals devoted to original scientific research, and |p)ROF. M. STEINERT, of New Haven, Conn.,
publications issued for their subscribers by -z& recently received an invitation from Presi-
scientific and literary associations or academies, dent Low of Columbia College, New York city,
or publications of individuals for gratuitous to deliver his notable lecture regarding his col-
private circulation, and public documents is- lection of antique musical instruments, a lecture
which he has given before so many cultured and
sued by foreign governments.
refined
audiences, the same to be the closing
Books and pamphlets printed exclusively in
one
of
a
course of a series of four to be given
languages other than English ; also books and
next
January
at the Metropolitan Art Museum,
music in raised print, used exclusively by the
New
York
city,
under the auspices of Columbia
blind.
College. Prof. Steinert has replied accepting
Books, engravings, photographs, etchings,
the offer, the college paying all expenses of
bound or unbound maps and charts imported by
transportation of the instruments and a hand-
authority or for the use of the United States or
some sum in addition. The other three lectures
for the use of the Library of Congress.
of the course will be given by Rev. William
Books, maps, music, lithographic prints and Adams Brown regarding a collection of musical
charts specially imported, not more than two instruments all of which were used by savage
copies in any one invoice, in good faith, for the tribes. The collection is the property of his
use of any society incorporated or established mother, Mrs. John Crosby Brown, and is also
for educational, philosophical, literary or re- a quite famous coUection of its kind.
ligious 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
MR. JOHN CHAPMAN, of Wickham, Chapman
in the United States, or any State or public & Co., Springfield, O., reports that business
library, subject to such regulations as the Sec- with them for July was unusually good, and the
retary of the Treasury shall prescribe.
outlook
for the fall is very bright.
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