BRAZIL.

Under  the  tariff  system  of  Brazil  certain  rates  of  duty  are  established  called  “  duties
of  consumption,”  to  each  and  every  one  of  which  60  per  cent,  is  added.  The  rates
given  in  this  report  are  those  of  the  said  duties  of  consumption,  exclusive  of  the  60
per  cent,  additional,  which  is  the  plan  followed  in  the  tariff  publications  of  the  Brazilian ­
  treasury  department.  It  is  to  be  noted  also  that  under  the  recent  emancipation ­
  law  a  further  duty  of  5  per  cent,  has  since  the  first  ultimo  been  collected  on  all
general  imposts,  the  object  of  the  new  tax  being  to  provide  a  fund  for  the  liberation
of  slaves.
In  the  case  of  tobacco  there  is  a  special  impost  of  40  per  cent.,  so  that  on  this  article
there  are  four  rates  of  duty,  levied  in  the  following  order:  The  original  or  basic
rate,  the  60  per  cent,  additional,  the  40  per  cent,  special  impost,  and  the  5  per  cent,
surtax.
Attention  is  also  called  to  the  following  points  in  regard  to  this  report:
(1)  The  rates  of  duty  on  brass  and  copper  and  their  manufactures  are  given  together, ­
  since  the  Brazilian  tariff  classification  makes  no  separation  of  the  two  articles. ­

(2)  In  the  case  of  plated  ware  no  special  and  distinctive  classification  is  provided
by  the  tariff,  the  rates  of  duty  coming  under  the  head  of  those  levied  on  various  plated
articles.
(3)  The  rate  of  exchange  at  which  the  currency  conversions  are  made  is  42  cents  to
the  milreis—the  rate  now  prevailing.
Customs  duties  collected  on  various  articles  at  the  port  of  Rio  de  Janeiro.
[Report  of  Vice-Consnl-General  Charles  R.  McCall.  1

I

Tariff  classification.

Unit.

Duty  in
Brazilian ­
  currency. ­


Unit.

Equivalent ­
  in
United
States
money.

1
2

3
4

5

6

7

Agricultural  implements
Animals  :
Cattle  of  all  hinds,  hogs,  horses,  mules,  and
sheep.
Ferocious
Art  works,  ad  valorem.
Bark  and  extracts  :
Barks  for  medical  and  dyeing  purposes  :
Cinnamon  and  the  like
Oak,Brazil  wood,  quercitron  {Quercus  tinetoria)
  or  American  bark.  Campeachy
  wood,  sandal  wood,  gniacum,
  sassafras,  and  any  other
kind  suitable  for  tanning  or  dyeing. ­

Not  specified
Extracts  :
Pastel  or  gall-nut
Campoachy  wood,  Brazil  wood,  &amp;c
Not  specified
Blacking  :
Liquid
In  mass  or  powder
Bones,  hoofs,  horns,  &amp;c  :
Bones  :
Cuttle-fish
Not  classified
Hoofs,  horns  :
Rhinoceros,  unicorn,  and  sea-horse
Cattle
Buffalo,  deer,  in  mass
Books,  maps,  engravings,  &amp;c.  :
Books  :
Unbound  or  bound  in  pasteboard;  lined
with  paper,  cloth,  leather,  or
skin;  simple  or  with  ornaments
of  any  material  except  of  silver  or
gold.

Each

Kilo
..».do  ..a..

do
do
do
do
do
do

do
.do
do
do
do

.  a  a  .  do  .  a  a  a  a

Reis.
Free  ..
—  do  ...
20,  000
400
50

260
150
90
400
60
200

100
50
100
20
40

100

Each

Pound  ..
do

do
do
do

a  a  a  dO
...do
...do
...do

$8.40

.08
.0095

.0475
.0285
.0171
.076
.0114
.038

.019
.0095
.019
.0038
.0076

.010

179