Published in 1871. In presenting this Manual to the public, the compiler deems it only necessary to remark that an experience in the business of Custom-House Broker of upwards of Twelve Years, justifies his recommending it as a reliable work; and it may be readily inferred what amount of labor and research was required in its compilation, when it is considered that the provisions of the tariff laws, now in force, date back as far as the Act of August 30, 1842. The Manual will be found to contain a Digest of the Tariff Laws from August 30, 1842, to date, thus covering the changes made at the last session of Congress, and a Schedule of the Rates of Duties, alphabetically arranged, (each article bearing reference to the paragraphs of the Digest which prescribes the rate of duty,) and, in addition, numerous Extracts from Important Decisions of the Treasury Department and Explanatory Notes, with an Appendix of Tables of Foreign Moneys, Weights, and Measures, reduced to the United States standard, Rates of Tare, Rates of Drawback, and other important Regulations of the Customs, which cannot fail to prove of service, not only to the importer, but also to those dealing in imported articles and to the ge business public. 1895, PREFACE TO EIGHTH EDITION. For the past Twenty-four years this work has been published periodically to conform to new legislation. The present (Eighth) Edition has been revised to the adjournment of Congress, March 4, 1895. The Classification in the alphabetical Schedule of every article imported (over 5,000 in number, occupying 241 pages) and the preparation of the Notes on the text of the entire work necessitated careful review of 15,781 Decisions of the Treasury Department, (indicated by T. D.) covering a period of 34 years, together with the Decisions of the Board of General Appraisers (indicated by G. A.) and of the United States Courts. The Notes are classified for convenient reference. Decisions not operative under existing laws have been excluded. The Index refers to subjects treated in the notes, as well as to the general text of the work. N212450 INDEX. (TO TEXT AND NOTES.) For Rates of Duties on all articles imported, and for Articles admitted Free of Duty, see Alphabetical Schedule pages 329 to 569. PAGE. ABANDONMENT. 203 204 204 143, 204 204 43 2, 49 204, 205 205 205 205 in warehouse (see Bonded Warehouses). for loss or damage in warehouse (see Bonded Warehouses). ACTS OF CONGRESS RELATING TO CUSTOMS (see Customs Laws). ADDITIONAL DUTIES (see also Market l'alue). for undervaluation of goods in entry. additions to value in entry to avoid. cases where it does not accrue. no portion of deemed fines, penalties or forfeitures Additions to entered value (see Additional Duty. Market Value). ADULTERATED food, drug or drink, importation of, prohibited.....210, 211 ADVANCE of value in entry (see Additional Duty. Market Value). For Rates of Duties on all articles imported, and for Articles admitted Free of Duty, see Alphabetical Schedule pages 329 to 569. ALLOWANCES (see also Abandonment. Bonded warehouses-damage in. for goods deficient-“short shipments none for mere shrinkage of goods. for breakage of bottled liquors.... 49, 419 on Immediate Transportation goods ALPHABETICAL SCHEDULE of Duties on Imports ... AMENDMENTS TO CUSTOMS LAWS (see Customs Laws). manufactures exported with drawback (see Drawback). products returned (see U. S. Products returned, in Schedule). ANIMALS (see also Animals in Schedule). inspection of, for importation or exportation. inspection of vessels for carrying..... diseased or infected, prohibited importation. suspension of importations of, by Executive proclamation.. neat, and hides, importations of, restrictions. abandonment for damage. 89 APPEAL (see also Protest). 133, 193–197 196, 218, 219 from decision of the collector.. from decision of the Board of General Appraisers of the Board of General Appraisers. of the Circuit Court of Appeals.. of the Circuit Court in Anti-Trust cases.. of the Supreme Court on review. 193–197, 218, 219 APPRAISEMENT (see also Appraisers. Market l'alue. Reappraise- Secretary of the Treasury to make regulations for. at ports where no regular appraisers appointed. necessary before goods can be delivered, except with bond..... 13 public store packages for, rules regarding what constitutes sufficient notice to importer to return package for, 43 . |
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