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New rates of duties per Tariff of 1828.
To estimate duties on Cotton Cloths.
To estimate reductions on Wines deposited for reduction.
Reduced rates on Teas.
Of the collection of
duties and appraisement of goods.
832. A new classification is adopted, in conformity to the policy of the Legislature, as indicated by the act of the 2d March, 1833, modifying that of the 14th July, 1832, in relation to summer cloths and shawls composed of worsted and cotton, and merino cloths, &c.: C's cir. 24th April, 1834; V. 3, p. 467. (50.)
Relief proposed in certain cases repeated.
833. The classification of Tallows, otherwise called grease, marrow, soap-fat, &c., &c., is attended with great difficulty, and proportionably embarrasses the uniformity in estimating duties on such articles: C's cir. 3d May, 1838; V. 3, pp. 609, 611, 612.
834. An Alphabetical Table of Merchandise, and the rates of duties payable thereon, according to the Tariff act of 1828, is transmitted, with instructions respecting the proper alterations to be made, both in the abstracts of goods imported and in the classification of certain articles mentioned: C's cir. 12th August, 1828; V. 2, pp. 487 to 583.
835. In estimating the duties on Cotton Cloths, the Comptroller says to Collectors, "that, to determine whether Cotton Cloths cost 35 cents the square yard, the dutiable charges, as well as the usual 10 or 20 per cent., (discrimination,) are to be added to the original cost; if the amount thus produced be less than 35 cents the square yard, the duty is to be computed on 35 cents simply; but if more, then at that sum, whatever it may be, without further addition: C's cir. 15th October, 1828; V. 2, p. 588.
836. The duties payable on Wines imported and deposited in the public stores previous to the act of the 24th May, 1828, (authorizing a reduction of the duties on those wines,) are to be ascertained by estimating the duties according to the then rates on the quantity of the wines as ascertained at the time of their importation, and then making the reduction therefrom-charging the United States with the reduction: C's cir. 5th January, 1829; V. 3, p. 1.
Under increased duties of 1828, relief pro
838. A notice is made circular, calling for a statement from merchants and others of the posed in certain cases. amount of duties under the Tariff of May, 1828, which they have paid, or would be liable
to pay, on goods ordered previous to the passage of the act, over and above what would have occurred had the act not passed, with a view to relief from the same at the next session of Congress: S's cir. 15th June, 1830; V. 2, p. 243.
837. A table of duties on Teas, according to the reduced rates established by the act of the 20th May, 1830, is transmitted, with instructions: C's cir. 28th May, 1830; V. 3, p. 57.
839. Collectors are exhorted to a diligent and faithful execution of the provisions of the act of 28th May, 1830, "for the more effectual collection of impost duties," with instructions respecting the appraisement of goods composed of wool and cotton: S's cir. 16th June, 1830; V. 2, p. 245.
840. The course to be pursued by Collectors, in order to enable the Secretary of the Treasury to extend the relief contemplated by the act of 2d March, 1831, to merchants
(50.) For the instructions and decisions of the Department respecting the classification of articles, in a great variety of specific cases, see the preceding Section, (7,) on "Decisions," &c.
paying higher rates of duty under the act of 28th May, 1830, on goods ordered before the existence or knowledge of the act, than they would have been liable to had the act not been passed: S's car. 6th June, 1831; V. 2, p. 270.
841. The foregoing notice of the 15th June, 1830, is repeated, word for word: S's cir. 4th October, 1831; V. 2, pp. 274, 275.
842. Duties on Railroad Iron imported, or to be imported hereafter, are to be remitted on certain conditions: C's cir. 27th July, 1832; V. 3, p. 213.
843. Duties actually received on Railroad Iron, as above referred to, are ordered to be refunded: C's cir. 20th August, 1832; V. 3, pp. 234, 235.
844. Certain sections, respecting appraisements of goods, and other proceedings in estimating duties, the 7th, 8th, 13th, 14th, 17th, and 18th, of the act of the 14th July, 1832, "to alter and amend the several acts imposing duties on imports," are considered to have gone into operation from the date of its passage: C's cir. 27th July, 1832; V. 3, p. 215.
846. Further instructions are given respecting the right of depositing goods in the public stores, in view to the reduction of duties, under the said act of 14th July, 1832: C's cir. 14th September, 1832; V. 3, p. 277.
847. The course to be pursued by Collectors when goods shall be withdrawn from the public stores after the 3d March, 1833, in regard to the reduction of duties, and to those articles free of duty after that time, according to said act of 14th July, 1832: C's cir. 16th February, 1833; V. 3, p. 349.
848. The said Tariff act of 14th July, 1832, (to take effect, as to the collection of the duties, from the 3d March, 1833,) being altered and amended by the act of 2d March, 1833, making a gradual reduction, every two years, in the rates of duties over 20 per cent., &c., &c., the said act of the 3d March is transmitted, with detailed instructions for the faithful execution of the same: C's cir. 7th March, 1833; V. 3, pp. 359, 360.
849. Rules and regulations are prescribed, "for the purpose of securing a faithful appraisement of all goods imported after the 31st December, 1833, and for the just and proper entries of the actual value thereof, and of the square yards, parcels, or other quantities, as the case may require," in executing the acts of the 14th July, 1832, and 2d March, 1833; also, rules are given for estimating the gradual reduction of one-tenth, biennially, of all duties over 20 per cent., and how to ascertain such tenth, in the first instance, which is assumed as the precise amount for each biennial reduction thereafter: S's cir. 20th April, 1833; V. 2, p. 308.
850. Instructions are given by the Comptroller how to deduct, biennially, one-tenth part
Relief proposed in certain cases repeated.
Abatement or re
845. Instructions are given for regulating the deposite of goods in the public stores, for the benefit of refunding, or abatement, of duties under the aforesaid act of 14th July, 1832: funding of duties, on C's cir. 20th August, 1832; V. 3, p. 231.
On Railroad Iron, remitted.
Of estimating duties under act of July, 1832.
The new rates of of 1832 are mo
dified by biennial reauctio33.
duction, from March
Of appraisements, entries of actual value, &c., with a view to
the reduction of duties.
Certain duties under 2d section suspended.
On hardware, copper ware, &c., ceased.
Further scheme of reduction or repeal of duties under 20 per
of the excess of all duties which shall, after the 31st December, 1833, exceed 20 per cent., ad valorem or specific, on imported goods: C's cir. 26th December, 1833; V. 3, p. 421.
851. Error or misapprehension in the aforesaid instructions (of 26th December) respecting the reduction of duties, "in relation to the item of 40 bales of blue cotton cloth," is corrected according to the views of the Secretary of the Treasury: C's cir. 15th January, 1834; V. 3, p. 429.
Date of importation of cargo.
852. On what principle is the difference between the rates of duties on goods imported prior to the 1st January, 1834, and certain other classes of goods, authorized to be refunded: C's cir. 5th May, 1834; V. 3, p. 471.
853. Difficulty being apprehended in estimating the duties on certain articles by the 2d section of the act of 14th July, 1832, the act of 30th June, 1834, suspending such duties, is transmitted to Collectors, requesting them to point out the difficulties apprehended, for the action of the next session of Congress: S's cir. 7th August, 1834; V. 3, p. 22.
854. Duties on Hardware, and certain manufactures of Copper and Brass, imposed by said act of 14th July, 1832, and modified by certain other acts, ceased after the 30th June, 1834: C's cir. 15th August, 1834; V. 3, p. 487.
855. Certain statements, as per eight forms transmitted, are required to be made by Collectors, to answer a resolution of the Senate, inquiring "What duties under 20 per cent. can be reduced or repealed:" C's cir. 24th March, 1835; V. 3, p. 501.
856. Collectors are informed that a further [being the second] reduction of 10 per cent. of all duties exceeding 20 per cent., according to the terms of the act of 2d March, 1833, modifying the act of 14th July, 1832, is to take effect from the 31st December, 1835: C's cir, 26th November, 1835; V. 3, p. 515.
857. The "third biennial reduction of duties imposed by the act of 14th July, 1832, or by any other act, exceeding 20 per cent. on the value thereof, is to take effect on the 31st December, 1837," is announced to Collectors, with a table of the rates payable for the next two years: C's cir. 9th January, 1838; V. 3, p. 591.
858. Collectors are informed that "a further reduction of duties, according to the act of the 2d March, 1833," modifying that of the 14th July, 1832, is to take effect from 31st December, 1839: C's cir. 30th December, 1839; V. 3, p. 779.
859. Forms are transmitted, by which the Quarterly Abstracts of Duties, estimated ac
of, under act of Sept. cording to the Tariff act of the 11th September, 1841, are to be returned to the Treasury,
[unaccompanied with the usual Alphabetical Table of Duties prepared and issued on the occasion of a new Tariff:] C's cir. 29th January, 1842; V. 3, p. 921.
860. The arrival of a vessel in a port of entry constitutes the date of importation of her cargo: C's cir. 8th March, 1842; V. 3, p. 936.
861. The cordage, chain cables, anchors, and cabin furniture, of a foreign vessel stranded on the coast of the United States, are liable to duty: C's cir. 8th March, 1842; V. 3, p. 937.
862. Duties, until otherwise directed by law, shall be levied, collected, and paid, in ready money, as prescribed by the acts of March, 1833, and September, 1841, at the rate of 20 per cent. on the value thereof, to be accurately ascertained by the appraisers, who shall determine the same by reference to the quantities and manner in which the several articles are sold by importers, and the prices obtained at CASH SALES: C's cir. 23d June, 1842; V. 3, p. 943.
864. The instructions of the 23d June last, in consequence of the veto by the President of the "Provisional Collection Act," are repeated, with additional details as to the levying and collecting of duties according to the acts of March, 1833, and September, 1841, and the ascertainment of the value of the goods, with reference to the sales for cash that may be made by the importers: C's cir. 1st July, 1842; V. 3, p. 947.
Said instructions limited to end of the
863. The proceedings under the foregoing instructions of 23d June are required to be continued until the expiration of said month, with conditional suspension of their definitive month, &c. execution, until further instructions thereon: C's cir. 25th June, 1842; V. 3, p. 945.
866. The proper discrimination is made, between the additional 20 per cent. put on the cost, to form an aggregate value on which the duty should be estimated upon all goods subject to ad valorem rates, imported from places eastward of the Cape of Good Hope, and from beyond Cape Horn, in foreign vessels, and the additional 10 per cent. to be placed on the cost, to form an aggregate value on which the duty should be levied upon all goods imported from other places in foreign vessels, according to the 25th section of the Tariff act of 1842: C's cir. 31st October, 1842; V. 3, p. 963.
867. Goods actually shipped on board of vessels beyond the Cape of Good Hope or Cape Horn, and consigned to persons in the United States, previous to the 1st September, 1842, (when the present Tariff went into operation,) shall be admitted to entry, with the benefit of the exemption granted by the 25th section of the said Tariff: C's cir. 30th December, 1842; V. 3, p. 981.
868. Goods recovered from a wreck, after having remained in the sunken vessel more than two years, may be entered free of duty: S's cir. 21st March, 1843; V. 3, p. 287.
Ships' rigging recovered from wreck, dutiable.
New Tariff of du
865. An act "to provide Revenue from Imports, and to modify existing laws imposing Duties," &c., having just passed, the adjustment of duties, according to late instructions, ties, by act of 1842. is ordered to be suspended until further instructions are given: C's cir. 30th August, 1842; V. 3, p. 949. (51.)
869. The regulations prescribed by the aforesaid circular of the 21st March last, for ad. mitting to entry, free of duty, articles recovered from wrecks in waters of the United States, are substituted by other regulations in greater detail: S's cir. 23d October, 1843; V. 3, p. 322.
Duties, at 20 per cent., according to acts of 1833 and 1841, asmanner, to be paid in
certained in a
The same peated, with additions.
Distinction drawn between the discrimi
nating duties on goods from beyond Capes Horn and Good Hope,
and from elsewhere, imported in foreign vessels.
Privilege of goods beyond Capes Horn and Good Hope, be
fore 1st Sept., 1842.
Articles recovered from wreck after two years, free.
(51.) It will be perceived, that, with the announcement of this act, the usual forthcoming of a Tabular Tariff, and modification of the returns of the duties, are omitted.
Personal effects, not dutiable.
Unclaimed goods seized, of $100, or less, disposition of, to diminish costs.
Greater duties on certain wines of Portugal than wines of other coun
on like tries, being infringement of treaty, excess
to be refunded.
Commissions on invoices from England and the rest of Europe, to be uniformly estimated in value of the
Allowance for tare, on coffee, pepper, and sugar.
870. Articles strictly considered as personal effects are defined as free of duty, not being deemed merchandise, except when the quantity precludes their being intended for the personal use of the importer: S's cir. 18th October, 1843; V. 3, p. 320.
The want of unifor
873. The Secretary of the Treasury apprizes the Collectors of information received by mity in levying duties him, that the duties charged and collected, as per Tariff of 1842, on sundry (enumerated) different ports, under articles, are not uniform in the different ports of the United States, the duties so charged plained of, with rule and collected being higher in some ports and lower in others, on the same articles imported for correcting the prac- into those ports respectively, in contravention of that clause of the Constitution which or
Tariff of 1842, com
dains that all duties, imposts, and excises, shall be uniform throughout the United States; and gives instructions to attain uniformity in regard to the duties to be charged on the articles specified hereafter: S's cir. 5th August, 1844; V. 3, p. 353. (See the note at the end of section 6.)
On different articles.
871. The act of the 2d April, 1844, "directing the disposition of unclaimed goods," with a view to diminish the costs and charges incident to the seizure of articles of the value of $100, or less, is transmitted to Collectors, with the form of a bond to be given by the claimant, (on the appearance of such,) and the form of a schedule or list of such merchandise and their valuation, to be returned to the Secretary of the Treasury: S's cir. 8th April, 1844; V. 3, p. 336.
872. Higher duties having been imposed by the Tariff of 1842 on the White and Red Wines of Portugal and her possessions, than on those of France, Austria, Prussia, and Sardinia, contrary to treaty stipulations with Portugal, the Collectors are instructed to regulate the duties on the said wines of Portugal according to the rates imposed (as herein specified) on the like wines of the other countries mentioned, and to refund any excess of the same that may have been received on Portuguese White and Red Wines: S's cir. 16th July, 1844; V. 3, p. 351.
874. The usual commissions on invoices proper to be included as dutiable charges are said to be not uniformly included in estimating the duties on such invoices as constituent parts of their value; to correct which irregularity, a table of such commissions is transmitted to the Collectors for their government, viz: Commissions on hardware, 3 to 7 per cent., according to quality; on other British or Irish goods, 24 per cent; on goods from the Continent of Europe, except Paris, 2 per cent.; on goods from Paris, 3 per cent.; and 5 per cent. on toys: S's cir. 18th October, 1844; V. 3, p. 357.
875. The per centum allowance, or abatement for tare, in estimating duties on Coffee in bags, bales, or casks, and on Pepper in bales or casks, is to be computed by the 100 lbs.; and on sugar, (other than loaf sugar,) in hogsheads or boxes, by the 112 lbs.: S's cir. 5th April, 1791; V. 1, p. 67.
876. In consequence of the great difference prevailing as to the mode of calculating the tare of goods, minute information is requested of Collectors, on certain points stated, as to the allowances made on different articles, whether of 2, 10, 12, or 15 per cent. on the 100 lbs., or the 112 lbs., &c.: S's cir. 13th May, 1791; V. 1, p. 72.