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Fish, the product of and proceeding from the tunny fisheries ("almadrabas") of Ceuta, Melilla, and Chafarinas Islands, will be admitted free of duty, subject to the formalities established in the regulations.

Munitions of war and military effects, proceeding from all the free ports, when they come accompanied by the pass ("permit") or guide ("guia") of the corresponding commissary of war or chief of the military corps to which they may belong, will be admitted free of duty.

DISPOSITION TENTH.

Commerce with Fernando Po and its dependencies.

Merchandise which may be the product of and which may proceed directly from the Spanish islands of Fernando Po and its dependencies, Annobon, Corisco, Elobey, and Cape of St. Juan, shall not pay any duty on their introduction into the Peninsula and Balearic Islands, as the trade will be considered as coasting trade.

All the products of the western coast of Africa brought to Fernando Po and its dependencies, and thence conducted directly to the Peninsula and Balearic Islands, shall pay three-fifths of the duties assigned in the tariff, always provided that they are accompanied by the documents required by the customs regulations.

DISPOSITION ELEVENTH.
Direct importation.

It will be understood for tariff purposes that direct navigation shall be when ships which may have been loaded with merchandise in non-European ports may conduct the same to those of its destination in the Peninsula or Balearic Islands without touching at any foreign port during the voyage.

Merchandise shall enjoy the benefits of direct "procedencia" in the following cases: 1. When vessels loaded with the same may enter foreign ports, through stress of weather or to receive orders, without loading or unloading.

2. Whenever the vessels, through damage or an unavoidable sea accident, may be obliged to transship the merchandise to other vessels to be taken to its destination. 3. Products of the Philippine Islands which, being accompanied with the certificate of origin and of embarkation for the Peninsula, may have been transshipped during the voyage, but without unloading in any foreign port.

4. The same Philippine products with like certificates, although the vessels carrying the same may touch at other ports of India and China to complete their cargo.

5. Vessels which, carrying products of the provinces of Ultramar, may enter foreign ports of America to complete their cargo.

NOTES.-The certificates of nationality of merchandise and of its shipment shall be made on the presentation of the invoices certified to by the customs of Ultramar. Damaged merchandise through stress of weather, transshipments to other vessels in foreign ports, shall be justified by certificates of the respective Spanish consuls. The customs shall verify the fact of direct importation ("procedência") by the examination of the documents of navigation.

DISPOSITION TWELFTH.

Trade with nations which have celebrated treaties with Spain.

In compliance with article 4 of the law of 6th July, 1882, the reduced duties which may result from the application of the first of the three reductions provided by the said law, and which are fixed in the second column of this tariff, shall only be applied to the merchandise which may be produced and proceed from nations which have treaties of commerce with Spain. These are—

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China, United States of Colombia, Japan, Morocco, Paraguay, Persia, Peru, Siam, and the Hawaiian Islands, in virtue of other treaties, will enjoy the treatment of the most favored nation.

The duties named in the first column of the tariff will be exacted on merchandise proceeding from other nations.

The duties of a nation which may have a treaty of commerce with Spain shall be applied without any condition to all merchandise which is not specially indicated in the tariff, and which may proceed directly from a nation having such treaty, provided always that on the verifications made of said merchandise when it is dispatched it is ascertained that it is not the product of a nation having such treaty.

For the merchandise marked with letter "C" in the margin of the tariff there shall be exacted from the importer, in order to prove the nationality of the same, a certificate of origin made out in conformity with the following rules:

RULE 1. The certificate of origin which the importer must present at the time of clearance shall consist of an official declaration made by the producer or manufacturer or person authorized by him, before the local authority of the place of production or of deposit, that the goods referred to in the certificate are from his manufactures or a product of his industry; the respective Spanish consuls shall legalize, without duties or expenses, the signatures of said authorities.

RULE 2. The certificate shall express the number, marks, numeration, and gross weight of the packages; and in regard to the merchandise therein contained, its material and class; with regard to threads ("hilados") and textiles it will be clearly expressed whether they are of cotton, hemp, or flax, wool or silk, or mixed with those materials.

RULE 3. Certificates of origin of the products of China and Japan, specially destined to Spain, shall be written in Spanish at the Spanish consulates in those empires, with the visé of the consul; and the vessels carrying the merchandise may transship it to other vessels without losing the benefits of the most-favored-nation clause, provided always that the transshipment is justified.

RULE 4. Merchandise of a country which may have a treaty of commerce with Spain, destined to Spain, accompanied by the corresponding certificate of origin, and which may pass in transit through another country having such a treaty, will not be required to justify the transit; but when the transit takes place through a nation having no treaty of commerce, it must be so stated by a special certificate issued by the consul of Spain or by the respective foreign customs officials.

RULE 5. The certificates may be written in Spanish or in French. When they are written in any other language, they will be translated into Spanish (as the merchant may select) by official interpreters, ship-brokers, interpreters, commercial brokers, boards of agriculture, industry, and commerce of the locality, or by the consuls of the nations having treaties of commerce with Spain to which the merchandise may belong.

RULE 6. When the merchants receive the certificates without the requisites above set forth they may return them before the clearance, in order that the formalities omitted may be supplied, making use in the mean time of the place of storage granted the customs regulations, with the understanding that on applying for the clearance of the merchandise accompanied by certificates of origin, this document shall be considered as definitely admitted.

RULE 7. If at the time of examination the corresponding certificates are not presented, and if presented they should not contain all the requisites, or they should not agree with all the merchandise referred to, they shall be null, and the duties fixed for nations which have no treaty of commerce with Spain shall be exacted.

RULE 8. The merchandise and effects in small quantities which travelers may bring in their baggage, proceeding from nations which have a treaty of commerce with Spain, will not require certificates of origin in order to enjoy the lowest duties established for said nations; but if on examination it is found that the effects and merchandise are the industrial product of countries having no treaty of commerce with Spain, the duties fixed in the first column of the tariff shall be exacted.

RULE 9. The minister of finances (hacienda) may at all times, when deemed proper, make exceptions in the requirements of a certificate of origin for merchandise marked letter "C" in the tariff.

DISPOSITION THIRTEENTH.

Premiums and drawbacks.

Exporters in the Peninsula of refined sugar shall have the option between the payment of a premium of 57 pesetas 39 centimes per each 100 kilograms of sugar which they may export, assigned by the law of 17th July, 1849, and the decree of 12th July, 1869, or the return (drawback) to them of the customs and consumption duties col

lected as transitory and additional municipal charge; provided always that the regulations in regard to the same, in accordance with the law of 22d June, 1880, shall have been complied with.

In order that the return (drawback), in case it should be preferred, may be authorized while its value may exceed the premium of 17 pesetas 39 centimes above mentioned, the exporters shall have to previously prove, through the means which the administration may have established or shall establish, that the refined sugar which is exported proceeds from sugar No. 14 inclusive, or inferior thereto, or from honey, the product of, and proceeding from, one or more of the Spanish provinces of Ultra

mar.

In no case and for no reason shall the premium and the return duties (drawbacks) be made at one and the same time.

A premium of 40 pesetas will be allowed to the constructors of national vessels for each ton (2.83 cubic meters) which the vessels constructed may measure, the formalities established having previously been complied with (law of 25th June, 1880).

The tariff duties which may have been paid by constructors or repairers of vessels and marine machinery on materials of any kind imported from abroad for the construction, cleaning, and repairing of iron or wooden vessels shall be returned; also for worked material necessary for armament, and for material necessary for the construction and repair of engines and boilers of steam naval vessels, whatever may be the system and force of such apparatus.

In order to return the duties, the weight and bulk of the materials or effects shall be appraised (as expressed in the tariff) by the weight or bulk of the work when finished, so that that part of the duties corresponding to the waste ("mermas") and remainder ("desechos") of said materials or effects resulting from the construction or transformation when applied to said works may be credited to the treasury (decree law 22d November, 1868).

In order to effect the return of the duties, the rules of instruction at present in force must be previously complied with.

DISPOSITION FOURTEENTH,

Prohibited articles of importation.

1. Arms of war,* projectiles, and ammunition, except by permission of the Gov

ernment.

2. Reproduction of hydrographic charts published by the marine (navy department). 3. Catapults or culverins ("cerbatanas"), air-guns.

4. Books and printed matter in Spanish in cases prescribed by law of copyright. 5. Maps and charts by Spanish authors in conformity with the same law.

6. Missals, breviaries, and other liturgical books of the Roman Catholic Church. 7. Moorish ("ochavos") coin.

8. Pictures, figures, and all other objects offensive to morality.

9. Pharmaceutical preparations or secret remedies of unknown composition.

10. Rosaries and other religious objects from holy places, introduced for commerce and private use.

11. Tobacco in the form and cases specified in the rules of [Government] monopoly "estanco."

12. Articles and objects the entry of which may be prohibited by other ministries to avoid injury to the public health or damage to agriculture.

NOTE. The importation at the present time of the following articles is prohibited: 1. Roots, shoots, graftings, all the residue of the vine, such as trunks, roots, leaves, and anything which may have served for its cultivation, although imported as wood or combustible, and all kinds of trees, shrubs, and live plants, with the exception of those dissected, and properly prepared herbs.

2. Potatoes, their leaves, shoots, sprouts, and cuttings, and the sacks or packages ("envases") in which they may be brought, from any part of America and Holland. 3. Lard in an untried state proceeding from the United States of America.

NOTICE.

1. The items of merchandise for which is exacted a certificate of origin (or its equivalent), in order to show that it is the product of a nation having a treaty of commerce with Spain, are marked with the letter c.

2. Items of the tariff whose present duties are extraordinary are marked with the letter e.

3. Items marked with an asterisk [*] pay duly according to weight.

*Pistols, revolvers, guns, and carbines which exceed 7 millimeters shall be considered as arms of war.

TARIFFS OF THE SEVERAL COUNTRIES.

Tariff for the exaction of duties on foreign merchandise introduced into the Peninsula and!

Balearic Islands.

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5

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*6

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Other stones and earthy substances employed in
buildings, arts, and industry.

GROUP 2.-Mineral coal:

Mineral coals and coke (1)..................

GROUP 3.-Schist, bituminous matter ("betunes"), and
their products:

Tar, pitch (breas), asphalt, bitumen, schist, and
crude oils derived from the same.
(1) NOTE.-The mineral coal and coke shall be cleared
according to weight expressed in a certificate which the
consul of Spain at the port of shipment will give to the
captain of the ship bringing it, in which shall be set
forth the quantity received on board, according to the
charter-party and the bills of lading, the presentation
of which shall be required for that purpose. In cases
of doubt the customs may make the necessary compro-
bation. Article 29 of the law of budgets, of 11th July,
1877, fixed the duty on mineral coals at 2 pesetas 50
centimes.

(2) NOTE.-Crude oils derived from schists shall be
understood to be those derived by the first distillation
of the same, distinguishable by their yellowish color
and density of 0.900 to 0.920 grades, or from 56 to 57 of
the aerometer centesimal equivalent to 24.69 to 21.48 of
Cartier grades.

Crude, natural, petroleums (3).
Law of budgets, 1878-79:
Extraordinary duty..
Transitory duty.

(3) NOTE--Crude, natural, petroleums are those which
have a dark-greenish color, pronounced smell, devoid
of clearness (transparencia), and contain essential oils
which volatize or dissolve at a temperature inferior to
60° centigrade, and leave by distillation 230° centigrade
a residuum; samples shall be sent to the general direc
tion of all the petroleum cleared.

Petroleums and other mineral oils, refined (4), and
benzine.

(4) NOTE.-All mineral oils which do not unite the
properties set forth in the two anterior notes shall be
considered as refined oils.

Law of budgets of 1878-79:

Extraordinary duty.

Transitory duty

GROUP 4.-Minerals:

Mineral ores..

GROUP 5.-Glass and glassware:

All sorts of glassware, common or ordinary (5) ....
(5) NOTE.-Bottles, demijohns, and flasks, for holding
oils, wines, drugs, perfumery, and chemical products,
provided they are not raised or embossed, shall be con-
sidered as included in this item.

Glass, and imitation glassware, although it be gilded
or silvered inside (6).

(6) NOTE-Bottles, glasses, cups, and other objects
for table service, lighting, and ornaments, whether of
crystal or white or colored glass, shall be included in
this item.

*9

€ 10

cell

12

8

Window and sheet glass.....

....do
...do

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Tariff of the Peninsula and Balearic Islands-Continued.

Duties for the nations.

Articles.

Unit.

Without With treaty. treaty.

100 kilograms.

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CLASS I.-Continued.

GROUP 5-Continued.

€ 13

*14

15

Glass, silvered (as mirrors, looking-glasses, &c.), and glass for spectacles, watches, and clocks. GROUP 6.-Clay worked up ("loza," "porcelana"), &c.: Clay in tiles, bricks, and roof tile ("tejas "), for construction of edifices, ovens, &c. (7).

(7) NOTE.-In the application of this item it must be
borne in mind that it only includes bricks, floor, and
roof tiles, or clay in the rough, which are to be employed
in the construction of walls, ovens, &c.

Clay in tiles, large and small, for floorings, colored
and varnished tiles and pipes (8).
(8) NOTE. This includes tiles for floorings, mosaic,
as well as the above-mentioned objects, which are used
for buildings, varnished, painted, enameled, made with
washed or sifted clay.

All sorts of table earthenware plates, cups ("loza....do
de pedernal"), and of fine clay, such as
water-bottles, &c. (9).

....do

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ce 16

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(9) NOTE. The objects of fine clay included in this item are those for table use, such as flower-pots, ornaments, and kitchen service ("vajilla").

€17

Porcelain.

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(10) NOTE.-In the classification of jewelry or ornaments all small objects of luxury, valuable on account of workmanship and generally intended for ornament of persons of both sexes, will be included.

(12) NOTE.-In the dispatch of finished objects, in-
cluding objects of jewelry ("joyeria") of gold, silver,
or platinum, where mastic is used, a reasonable allow
ance will be made for the tare, owing to said mastic.
Silver in jewelry or ornaments (see Note 10), includ-
ing those with precious stones and pearls
(see Note 12).

Gold, silver, platinum worked into other objects....do
(11), (see Note 12).

(11) NOTE.-In the classification of "vajilla" will be
included utensils for domestic use, objects for church
service, and in general all large pieces used for the
ornamentation of apartments.

GROUP 2.-Iron and steel:

.do

3.50

3.50

2.60

2. GO

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