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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.
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.
(TO TEXT AND NOTES.)
for breakage of bottled liquors....
abandonment for damage.
APPEAL (see also Protest).
196, 218, 219
of the Supreme Court on review.
193–197, 218, 219