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877. For the establishment of uniformity therein, hereafter the tares to be allowed on Coffee, Pepper, and Sugars, (other than loaf sugar,) are to be computed by the short hundred, or 100 lbs., instead of 112 lbs.: C's cir. 22d March, 1793; V. 1, p. 43.
878. On refined Sugar, a deduction of four cents for tare is to be allowed on each loaf: C's cir. 24th December, 1801; V. 1, p. 209.
879. On all articles subject to specific duties, and usually imported in packages, tare is to be allowed "according to the invoice thereof, or to the actual weight:" C's cir. 21st March, 1805; V. 1, p. 231.
881. Whether the estimate of 2 gallons for every 12 bottles includes the allowance of 5 per cent. breakage on wine imported in bottles, it requires a uniformity of practice at different ports which is not observed: C's cir. 19th November, 1825; V. 2, p. 429.
Leakage, on domes
880. An abatement of 21 per cent., for leakage, is to be allowed on spirits distilled in the United States, and to be considered in estimating the drawback upon exportation: S's cir. tapirits, for expor 27th August, 1792; V. 1, p. 124.
On all goods in packages.
886. Allowance for damage, (in estimating the value of goods as the basis of Duties,) can only be made upon certificate of appraisers that such damage took place during the voyage of importation: S's cir. 11th November, 1791; V. 1, p. 98.
Breakage, on wine in bottles, imported.
On all other liquors
882. The allowance of 10 per cent., for breakage, on Beer, Ale, or Porter, and 5 per cent. on all other liquors imported in bottles-how to be computed or ascertained: C's cir. imported in bottles. 12th April, 1827; V. 2, p. 456.
Shrinkage, of 5 per
883. As it appears to have been an established usage of trade to allow a per centage, not exceeding 5 per cent., as shrinkage, in the measure of Broadcloths, and as the Collec- cent., on the measure tion law provides that the ad valorem rates of duty shall be estimated on the actual cost of the goods, such allowance may therefore be continued, as being deemed reasonable: S's cir. 9th September, 1828; V. 2, p. 202.
884. (There being some diversity in the practice at different ports in computing the al- said allowance is forbidden,with exceplowance of 5 per cent., which it is the usage of trade to make on the measure of Broad- tions. cloths, on account of a supposed shrinkage as its basis, such allowance is not to be made hereafter, except where the actual measurement of the packages do not hold out with the Invoices, or, where the Invoices are made out without reference to such deduction: S's cir. 8th August, 1829; V. 2, p. 223.)
Said allowances, if in reference to draw
885. The allowance for Leakage, Wasteage, Shrinkage, &c., as ascertained by gauge, weight, or measure, when made in reference to drawback, is to be calculated at the time of back, when computed. exportation of such goods: C's cir. 20th June, 1829; V. 3, p. 23.
Damage of goods, allowed,if during voyage:
887. Allowances for damaged goods suggest the inquiry, whether proof of the damage -proof of, when to be sustained by merchandise should be lodged, before the goods are taken from the public
-proof of, when to be stores under the control of the Custom-house officers, to entitle them thereto. C's cir. 15th July, 1825; V. 2, p. 423.
On damaged Iron,
890. Appraisers, instead of ascertaining the actual damage sustained by Iron during the on a wrong principle: voyage of importation, wrongfully and improperly make an aggregate allowance of 20 per cent: C's cir. 8th February, 1830; V. 3, p. 47.
888. The aforesaid query is decided "upon mature deliberation," that "if proof of damage be lodged within ten days after the landing of the goods, allowance is authorized by law, although the goods may have been previously removed to the stores of the importers:" C's cir. 15th August, 1826; V. 2, p. 448.
-oath of fact, sufficient:
889. Allowances for the damage of goods is not to be made, unless the damage occurred during the voyage of importation; [just as the Secretary said, 11th of November, 1791]: C's cir. 8th March, 1842; V. 3, p. 936.
892. Discounts on merchandise, upon entry by consignees in the United States, are not chants, not apparent to be allowed by Collectors, in making computation of ad valorem duties, unless such discounts be made on the face of the Invoice, by the exporter or shipper abroad: C's cir. 27th April, 1810; V. 1, p. 255.
Deficiency in quantity of goods invoiced, disallowed.
891. Further instructions in relation to damaged Iron, for ascertaining the allowance proper to be made for damage sustained during its voyage of importation: C's cir. 29th May, 1839; V. 3, p. 739.
893. The aforesaid instruction is confirmed, with certain qualifications, referring to the act of the 20th April, 1818, which requires that oath be made to the fact that the discounts were bona fide allowed in the payments for the goods, &c.: C's cir. 19th May, 1818; V. 1, p. 388.
894. The Comptroller informs the Collectors, that upon consultation with the Secretary allowing "discounts." of the Treasury discounts on merchandise may be allowed (until otherwise instructed) (52)
to Collectors, in
in all cases where the Collector is satisfied of their correctness and fairness: C's cir. 27th September, 1819; V. 2, p. 53.
895. The law does not provide for the allowance of an abatement of duties where there is a deficiency in quantity of the goods; but it is usual, when a deficiency has been discovered before the packages were removed from the custody of the officers of the Customs,
(52.) There is no evidence that the Collectors have ever been "otherwise instructed;" hence a wide range has been left them for a diversity of practice, according to the varying views of each Collector, as to what would satisfy him respecting the fairness of the alleged "discount" claimed to be allowed, and consequent opportunities for individual speculation therein, derogatory to a uniform administration of the law. This allowance of "discount" is not entirely unlike the allowance authorized to be made, without direction of law, of the "bounties" given by the British Government to encourage the exportation of British Goods, as already noticed in a note on No. 645, ante. It appears to be well worthy of question on the subject of these two descriptions of allowances, whether a cargo imported as a present to persons in the United States, (that is, costing them nothing,) would be entitled to entry free of duty? A negative answer would settle the propriety of the other two allowances.
to authorize a corresponding abatement in the duties; though in no instance where the
organization of the
897. The Secretary of the Treasury decides affirmatively the question, whether Duties demandable before are demandable prior to the organization of the Custom-houses in the respective Collection Custom-houses, by Districts; and gives instructions to institute suit, if payment be contested: S's cir. 31st October, 1789; V. 1, p. 24.
Deficiency in quantity of goods invoiced, disallowed.
Duties accruing but not collected in a quar
898. Duties on cargoes not paid at the end of any quarter are to be carried to the "Account Current" of the next quarter; whenever this deficiency occurs in part in the pay- ter, to go to account of ments on a particular cargo, the whole duties on which are included in the quarterly abstract, it will be proper to accompany the abstract with an account of the particulars of such deficiency: C's cir. 1st December, 1789; V. 1, p. 4.
next quarter, with explanation:
901. The Secretary recurs to his instructions of the 31st October last, to institute suit, should the collection of Duties accruing previous to the organization of the Custom-houses be contested; and now directs the Collectors, each, to let the issue rest on one suit in the first instance, as that may settle the principle: S's cir. 30th December, 1789; V. 1, p. 41.
DUTIES:- amount of, collected, due, and not due:
899. (In order to avoid the consequences of mistakes, and the confusion that arises from said old rule altered: crediting in the body of your account current at the end of a quarter duties not actually received, that practice will be discontinued, and in lieu of it you will enter such unpaid duties, short, as duties unascertained, and bring them forward in the next quarterly account as ascertained duties accruing in the previous quarter: S's cir. 27th March, 1844; V. 3, p. 346.)
902. Irregularity in the collection of Duties on Wines, Teas, and Brass in shects, plates, and pigs, is complained of, and the correction pointed out: S's cir. 6th August, 1792; V. 1, p. 123.
900. (The preceding instruction to Collectors of the 27th March last is revoked, and the old rule reinstated. old rule reinstated: S's cir. 15th August, 1844; V. 3, p. 357.)
903. The cash payments required of all Duties of $50, or under, are repealed, except in relation to Salt, West India produce, Wines, and Teas: S's cir. 6th Aug., 1792; V. 1, p. 123.
Collection of Du
ties accruing previous to organization,by test
Irregularity in the Wines, &c.
Certain cash Duties under $50-repealed.
Terms of credits al
904. The terms of credit for Duties on China Silks, brought into the United States from the West Indies, are stated; and for Duties on European goods (other than Salt, Wines, lowed on certain imand Teas) imported from Peru or Chili, shall, in both cases, be one-third in eight months, one-third in ten months, and one-third in twelve months: C's cir. 15th October, 1828; V. 2, p. 587.
905. Duties on Wool, on manufactures of Wool, or of which Wool is a component part, ale
Duties on Wool,
DISCOUNTS for prompt payment of Duties:
Duties on articles
907. A diversity of practice existing at some of the ports, in regard to the payment of DuWoollens, not to be ties on certain articles imported, Collectors are instructed not to exact cash payments on any
other than Wool and
exacted in cash.
articles not subjected to cash by law, or the orders of the Department, as in the case of Wool and manufactures thereof: C's cir. 12th October, 1840; V. 3, p. 847.
-two modes of calculating the same :
-abstract of, to be returned quarterly :
-with certificates of said allowances :
-to be computed on the excess over $50 of duty:
-discount, reduced to 4 per cent. per annum of the credit given, and accounted for as formerly:
-questions thereon settled:
required by the 6th section of the act of 14th July, 1832, to be paid in cash, without "discount" for cash payment; or, at the option of the importer, the goods may be placed in the public stores, under certain regulations, and be allowed a credit of three and six months: C's cir. 12th August, 1833; V. 3, p. 412.
-after discount is deducted, retention for
906. As the abolishing of credit for Duties on Wool and Woollen goods will greatly increase the cash payments, Collectors are instructed to make arrangements for those payments by merchants direct into the Deposite Banks, whose certificates of deposite to the credit of the Treasurer will be evidence that the payments have been made to the credit of the Collector also: S's cir. 5th April, 1834; V. 3, p. 9.
908. The allowance or discount (of 10 per cent. under the Collection law of 1789) for prompt payment of Duties, is forbid to be made on the payments, however short, after bonds for duties have been taken: S's cir. 6th October, 1789; V. 1, p. 10.
909. The Secretary of the Treasury presents to Collectors Two methods of calculating the allowance of 10 per cent. to be deducted for prompt payment of duties; and though his judgment is in favor of the first, he gives preference to the second, on account of its greater usage and general acceptance in practice: S's cir. 30th November, 1789; V. 1, p. 30.
910. An abstract of the "discounts" allowed by Collectors for prompt payment of duties is to be returned quarterly to the Treasury, according to form prescribed: C's cir. 1st December, 1789; V. 1, p. 5.
911. Certificates of the same are to be given by the persons to whom the discounts are allowed for prompt payments: C's cir. 1st December, 1789: V. 1, p. 5.
912. The said allowance of 10 per cent. for prompt payment of duties is, in all cases, to be confined to the excess over $50, which sum is first to be deducted, and the allowance made for the prompt payment of the residue: S's cir. 27th February, 1790; V. 1, p. 44.
913. Discounts (being reduced) at the rate of 4 per cent. per annum are allowed, on the legal term of credit, for prompt payment of duties accruing to the amount of $50, or upwards; of which discounts an abstract is to be rendered quarterly, accompanied with the certificates of the persons to whom the discounts are allowed: C's cir. 11th March, 1823; V. 2, pp. 215, 237.
914. Respecting discounts for prompt payment of duties, sundry questions are propounded, and settled: C's cir. 25th August, 1823; V. 2, p. 270.
915. Discounts allowed for prompt payments of duties are to be deducted, in the first place, from the total amount of duties, (over the previous deduction of $50, mentioned and
reiterated above,) and then the usual retention is to be made from the remainder in the drawback to be comcases entitled to drawback: C's cir. 10th February, 1826; V. 2, p. 433.
916. Discounts of 4 per cent. for cash payments of duties on goods other than Woollen goods, are not repealed by the Tariff act of 14th July, 1832; but discount for cash payments on Wool and Woollen goods, in pursuance of said act, ceases of course: C's cir. 19th March, 1833; V. 3, p. 373.
917. Discounts that have been allowed for cash payments of duties are to be retained from the drawbacks that may afterwards be paid, or from the duties that may be refunded, on the same goods: C's cir. 8th April, 1833; V. 3, p. 384.
(c.) Of Duty Bonds-embracing instructions for the taking and the collection of said Bonds, and for the keeping of the accounts, and making the weekly, monthly, and quarterly returns of the same, to the Treasury.
What are nominal
918. Inquiry is made of Collectors respecting certain nominal discounts (said to be the usage of trade) which were allowed on Earthenware lately imported from England: C's cir. discounts on goods im14th September, 1836; V. 3, p. 551.
919. Of Bonds for duties, both outstanding and liquidated, two accounts are required to be kept, one for each class, according to forms prescribed, and quarterly abstracts of them to be returned to the Treasury: C's cir. 1st December, 1789; V. 1, p. 8.
920. A monthly schedule of liquidated Bonds, according to form prescribed, is required to be returned to the Treasury: C's cir. 1st December, 1789; V. 1, p. 9.
922. When Bonds are taken for duties on the whole or part of a cargo, they are to be numbered progressively to the end of the year, corresponding with the number of the manifest of the cargo, No. 1 beginning with the year: C's cir. 28th April, 1791; V. 1, p. 19.
discount on cash
payments for woollen
goods ceased, under act of 1832:
923. A monthly list or account (according to form transmitted) of Bonds not punctually paid is required to be stated at the foot of the monthly schedule of liquidated Bonds; and, if there be none unpaid, state the fact: S's cir. 21st September, 1791; V. 1, p. 97.
to be retained out of
discounts paid are drawbacks or refund
to be sued forthwith:
921. Duty Bonds now falling due for the first time, (since the adoption of a system of unliquidated bonds, Revenue under the new Constitution,) the Secretary deems it proper thus promptly to give instruction to Collectors to institute suit against delinquents, without delay, in every instance in which payment is not made at maturity: S's cir. 15th December, 1789; V. 1, p. 36.
925. A form is transmitted of returns to be made quarterly of Bonds taken in a District, (and remaining uncancelled,) to secure the bonding of duties upon goods intended to be landed in another District: S's cir. 10th May, 1792; V. 1, p. 117.
OF DUTY BONDS
outstanding and liquidated-quarterly returns are required.
Monthly schedule of liquidated bonds, required:
taking and numbering Duty Bond
monthly schedule of liquidated and unliquidated Bonds:
-on the instituting of suit, the credit of de
924. In all cases of Bonds being put in suit for non-payment at maturity, the names of the defendants must be transmitted to Collectors of the neighboring Districts, in order that fendant is suspended: future credits be refused them according to law; and, on the discharge of such Bonds, the corresponding information must also be given: S's cir. 6th February, 1792; V. 1, p. 105.
quarterly returns of
Bonds taken to secure
bonding of duties in another District.