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te the appraisers; and the Secretary of the Treasury shall have authority to direct the appraisers for any collection district, to attend in any other collection district, for the purpose of appraising any goods, wares, or merchandise, imported therein; and the President of the United States is hereby authorized, in the recess of the Senate, to appoint the appraisers for the ports provided for in this section, which appointments shall continue in force until the end of the session of Congress thereafter.

14c. SECTION 21. Before any goods, wares, or merchandise, which may be taken from any wreck, shall be admitted to an entry, the same shall be appraised, in the manner prescribed in the sixteenth section of this act, and the same proceedings shall be ordered and executed in all cases where a reduction of duties shall be claimed on account of damage which any goods, wares, or merchandise, shall have sustained in the course of the voyage; and in all cases where the owner, importer, consignee, or agent, shall be dissatisfied with such appraisement, he shall be entitled to the privileges provided in the eighteenth section of this act.*

MARCH 2, 1831.

(U. S. STATUTES AT LARGE, VOL. IV, p. 480.)

CHAP. LXXXVII.-An Act allowing the Duties on foreign Merchandise imported into Pittsburg, Wheeling, Cincinnati, Louisville, St. Louis, Nashville, and Natchez, to be secured and paid at those Places.

15. SECTION 1. When any goods, wares, or merchandise are to be imported from any foreign country, into Pittsburg, in the State of Pennsylvania, Wheeling, in the State of Virginia, Cincinnati, in the State of Ohio, Louisville, in the State of Kentucky, St. Louis, in the State of Missouri, Nashville, in the State of Tennessee, or into Natchez,† in the State of Mississippi; the importer thereof shall deposit in the custody of the surveyor of the place a schedule of the goods so intended to be imported, with an estimate of their cost at the place of exportation, whereupon the said surveyor shall make an estimate of the amount of duties accruing on the same, and the importer or consignee shall give bond, with sufficient sureties, to be approved by the surveyor, in double the amount of the duties so estimated, conditioned for the payment of the duties on such merchandise, ascertained as hereinafter directed; and the surveyor shall forthwith notify the collector at New Orleans of the same, by forwarding to him a copy of said bond and schedule.

156. SECTION 2. The importer or his agent, is hereby authorized to enter any merchandise, imported, as aforesaid, by the way of New Orleans, at that port, in the manner now prescribed by law; and the collector shall grant a permit for the landing thereof, and cause the duties to be ascertained as in other cases, the said goods remaining in the custody of the collector until reshipped for the place of destination; and the collector shall certify to the surveyor at such place the amount of such duties, which the said surveyor shall enter on the margin of the bond, as aforesaid, given to secure the same, which goods shall be delivered by the collector to the agent of the importer or consignee, duly authorized to receive the same, for shipment to the place of importation, and the master or commander of every steamboat, or other vessel, in which such merchandise shall be transported, shall, previously to her departure from New

* See Rev. Reg., 1874, art. 322, as to salvor's rights, and mode of entry.

These provisions are extended by acts of dates following, to Memphis, Tenn.; and to Evansville and New Albany, Ind., September 28, 1850. (Heyl's Digest, p. 329.) To Alton and Galena, Ill.; Burlington, Iowa; and Knoxille, Tenn.; August 31, 1852. (Ibid. p. 353.) To Quincy, Ill.; February 2, 1854. (ibid. p. 357.) To Paducah, Ky, Shreveport, La.; Tuscumbia, Ala., and Jeffersonville, Ind.; August 2, 1854. (Ibid. p. 363) To Cairo, Ill.; Palatka and Bayport, Fla.; and to Keokuk and Dubuque, Iowa; August 3, 1854. (Ibid. pp. 364-5.) To Columbus, Miss.; Chattanooga, Tenn.; and Hickman, Ky.; March 3, 1855. (Ibid. p. 367.) To Hannibal, Mo.; and Peoria, Ill.; April5, 1856. (Ibid. p. 374); (but acts as to Hannibal, Hickinan, Columbus, Chattanooga, Knoxville, Tuscumbia, and Shreveport, were repealed, July 11, 1862.) (Ibid. p. 418.) Parkersburg, W. Va.; March 11, 1864. (Ibid. p. 433.) St. Joseph, Mo.; July 11, 1870. (16 Statute, p. 229) Kansas City, Mo., and Houston, Texas, July 14, 1870. (Îbid. p. 278.) Shreveport was again made a port of delivery in the New Orleans district with a deputy collector, by act of March 1, 1872.

Orleans, deliver to the collector duplicate manifests of such merchandise, speci fying the marks and numbers of every case, bag, box, chest, or package, containing the same, with the name and place of residence of every importer or consignee of such merchandise, and the quantity shipped to each, to be by him subscribed, and to the truth of which he shall swear or affirm, and that the said goods have been received on board his vessel; stating the name of the agent, who shipped the same; and the said collector shall certify the facts, as aforesaid, on the manifests, one of which he shall return to the master, with a permit thereto annexed, authorizing him to proceed to the place of his destination. 16. SECTION 3. If any steamboat or other vessel, having merchandise on board, imported as aforesaid, shall depart from New Orleans without having complied with the provisions of this act, the master thereof shall forfeit five hundred dollars; and the master of any such boat or vessel, arriving at either of the ports above named, on board of which merchandise, as aforesaid, shall have been shipped at New Orleans, shall, within eighteen hours next after the arrival, and previously to unloading any part of said merchandise, deliver to the surveyor of such port the manifest of the same, certified, as aforesaid, by the collector of New Orleans, and shall make oath or affirmation before the said surveyor that there was not, when he departed from New Orleans, any more or other goods on board such boat or vessel, imported as aforesaid, than is therein mentioned; whereupon the surveyor shall cause the said casks, bags, boxes, chests, or packages, to be inspected, and compared with the manifests, and the same being identified, he shall grant a permit for unloading the same, or such part thereof as the master shall request, and, when a part only of such merchandise is intended to be landed, the surveyor shall make an indorsement on the back of the manifests, designating such part, specifying the articles to be landed, and shall return the manifests to the master, indorsing thereon his permission to such boat or vessel to proceed to the place of its destination; and, if the master of such steamboat or vessel shall neglect or refuse to deliver the manifests within the time herein directed, he shall forfeit one hundred dollars.

1cb. SECTION 4. That, the collector of the port of New Orleans shall permit no entry to be made of goods, wares, or merchandise, where the duty on the same shall exceed the amount of the bond deposited with the surveyor, as aforesaid, nor shall the said surveyor receive the bond of any person not entitled to a credit at the custom-house, nor for a sum less than fifty dollars, and that, when the said bond shall have been completed, and the actual amount of duty ascertained and certified on the margin, as aforesaid, it shall be the duty of the surveyor of the port where the bond is taken, to deposit the same for collection in such bank as may be directed by the Secretary of the Treasury.

17. SECTION 5. That where surveyors are not already appointed in any of the places mentioned in the first section of this act, a suitable person shall be appointed for such places, and on all such surveyors, whether appointed or to be appointed, shall devolve the duties prescribed by this act, in addition to the customary duties performed by that officer in other places; and the surveyor at each of said places shall, before taking the oath of office, give security to the United States for the faithful performance of all his duties, in the sum of ten thousand dollars, and shall receive, in addition to his customary fees, an annual salary of three hundred and fifty dollars: Provided, That no salary arising under this act, shall commence until its provisions shall take effect, and merchandise may be imported under its authority.

176. SECTION 6. That all penalties and forfeitures incurred by force of this act shall be sued for, recovered, distributed and accounted for, in the manner prescribed by the act, entitled "An act to regulate the collection of duties on imports and tonnage," passed on the second day of March, one thousand seven hundred and ninety-nine, and may be mitigated or remitted in the manner prescribed by the act, entitled "An act to provide for mitigating or remitting the forfeitures, penalties, and disabilities; accruing in certain cases therein

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JULY 14, 1832.-JULY 4, 1836.-JULY 7, 1838.-AUG. 30, 1842. mentioned," passed on the third day of March, one thousand seven hundred and ninety-seven.

JULY 14, 1832.

(U. S. STATUTES AT LARGE, VOL. IV, p. 583.)

CHAP. CCXXVII.—An Act to alter and amend the several Acts imposing duties on Imports.

18. SECTION 5. . . . So much of any existing law as requires teas, when imported in vessels of the United States, from places beyond the Cape of Good Hope, to be weighed, marked, and certified, shall be, and the same is hereby repealed.

JULY 4, 1836.

(U. S. STATUTES AT LARGE, VOL. V, p. 131.)

CHAP. CCCLXIV.—An Act to repeal so much of the Act of March second, seventeen hundred and ninety-nine, as respects the issuing of Certificates on the Importation of Wines.

19. So much of the act of Congress, passed second March, seventeen hundred and ninety-nine, as requires that the surveyor or chief officers of inspection of any port, where wines may be landed, shall give to the proprietor, importer or consignee thereof, or his or her agent, a certificate, as mentioned in the fortieth and forty-first sections of said act, is hereby repealed.

JULY 7, 1838.

(U. S. STATUTES AT LARGE, VOL. V, p. 288.)

CHAP. CLXXVIII.—An Act exempting from Duty the Coal which may be on Board of Steamboats or Vessels propelled by Steam on their Arrival at any Port in the United States.

196. From and after the passage of this act, it shall be lawful for the captain or master of any steamboat or vessel propelled by steam, arriving at any port in the United States, to retain all the coal such boat or vessel may have on board at the time of her arrival, and may proceed with said coal to a foreign port, without being required to land the same in the United States, or to pay any duty thereon; and all acts inconsistent with the provisions of this act, shall be, and the same are hereby repealed.* (364, 633, 754.)†

AUGUST 30, 1842.

(U. S. STATUTES AT LARGE, VOL. V, p. 548.)

CHAP. CCLXX.-An Act to provide Revenue from Imports, and to change and modify existing Laws imposing Duties on Imports, and for other Purposes.

20. SECTION 8. . . . . An inspection, under such regulations as the Secretary of the Treasury may prescribe, shall be made of all sugars and molasses imported from foreign countries, in order to prevent frauds, and to prevent the introduction of sugars, syrup of sugar, syrup of cane, or battery syrup, under the title of molasses, or in any other improper manner.

21. SECTION 17. It shall be lawful for the appraisers, or the collector and naval officer, as the case may be, to call before them and examine, upon oath or affirmation, any owner, importer, consignee or other person, touching any matter or thing which they may deem material in ascertaining the true market value or wholesale price of any merchandise imported, and to require the production, on oath or affirmation, to the collector or to any permanent appraiser,

If the coal be landed in the United States, it will be liable to duty. (Rev. Reg., 1874, art. 480.)
These numbers refer to the paragraphs bearing the same numbers.

of any letters, accounts, or invoices, in his possession relating to the same, for which purpose they are hereby respectively authorized to administer oaths and affirmations; and if any person so called shall neglect or refuse to attend, or shall decline to answer, or shall, if required, refuse to answer in writing any interrogatories, and subscribe his name to his deposition, or to produce such papers, when so required, he shall forfeit and pay to the United States the 'sum of one hundred dollars; and if such person be the owner, importer, or consignee, the appraisement which the said appraisers, or collector and naval oflicer, where there are no legal appraisers, may make of the goods, wares, and merchandise, shall be final and conclusive, any act of Congress to the contrary notwithstanding; and any person who shall wilfully and corruptly swear or affirm falsely on such examination, shall be deemed guilty of perjury; and if he be the owner, importer, or consignee, the merchandise shall be forfeited; and all testimony in writing, or depositions, taken by virtue of this section, shall be filed in the collector's office, and preserved for future use or reference, to be transmitted to the Secretary of the Treasury when he shall require the same: Provided, That if the importer, owner, agent, or consignee, of any such goods, shall be dissatisfied with the appraisement, and shall have complied with the foregoing requisitions, he may forthwith give notice to the collector, in writing, of such dissatisfaction; on the receipt of which, the collector shall select two discreet and experienced merchants, citizens of the United States, familiar with the character and value of the goods in question, to examine and appraise the same, agreeably to the foregoing provisions; and if they shall disagree, the collector shall decide between them; and the appraisement thus determined shall be final, and deemed and taken to be the true value of said goods, and the duties shall be levied thereon accordingly, any act of Congress to the contrary notwithstanding: Provided, also, That in all cases where the actual value to be appraised, estimated, and ascertained as. hereinbefore stated, of any goods, wares, and merchandise, imported into the United States, and subject to any ad valorem duty, or whereon the duty is regulated by or directed to be imposed or levied on the value of the square yard, or other parcel or quantity thereof, shall exceed by ten per centum or more the invoice value, then, in addition to the duty imposed by law on the same, there shall be levied and collected, on the same goods, wares, and merchandise, fifty per centum of the duty imposed on the same, when fairly invoiced.

216. SECTION 18. That the several collectors be, and they are hereby authorized, under such regulations as may be prescribed by the Secretary of the Treasury, whenever they shall deem it necessary to protect and secure the revenue of the United States against frauds or undervaluation, and the same is practicable, to take the amount of duties chargeable on any article bearing an ad valorem rate of duty, in the article itself, according to the proportion or rate per centum of the duty on said article; and such goods, so taken, the collector shall cause to be sold at public auction, within twenty days from the time of taking the same, in the manner prescribed in this act, and place the proceeds arising from such sale in the Treasury of the United States: Provided, That the collector or appraiser shall not be allowed any fees or commissions for taking and disposing of said goods, and paying the proceeds thereof into the Treasury, other than are now allowed by law.

22. SECTION 20.* There shall be levied, collected, and paid, on each and every non-enumerated article which bears a similitude, either in material, quality, texture, or the use to which it may be applied, to any enumerated article

*NOTE FROM BRIGHTLY'S DIGEST.-"This section was not designed to levy duties, but to check fraudulent, evasions, or prevent doubts in the execution of the revenue laws; and it is not repealed by the act of 1846. (Stewart & Maxwell, 16 How. 150.) Its effect is not to impose a duty on an article not provided for in the act of 1846, or a different duty from that act; but it simply gives a rule of construction, to determine under what schedule in the act of 1846 a given article shall be ranged for the purpose of charging duty, (Marlot v. Lawrence, 1 Blatch. 608.) It applies, however, only in cases where an article has not been specially provided for in the act of 1846. (Lottimer. Lawrence, Ibid. 613.) But an article not enumerated by name in the act of 1846 does not come under the section of that act which provides for non-enumerated articles, provided it so resembles some enumerated article in quality, material, or use, as to be governed by this section of the act of 1842. (Ross v. Fearlee, 2 Curt C. C. 499.)"

*

chargeable with duty, the same rate of duty which is levied and charged on the enumerated article which it most resembles in any of the particulars before mentioned; and if any non-enumerated article equally resembles two or more enumerated articles, on which different rates of duty are chargeable, there shall be levied, collected, and paid, on such non-enumerated article, the same rate of duty as is chargeable on the article which it resembles paying the highest duty; and on all articles manufactured from two or more materials, the duty shall be assessed at the highest rates at which any of its component parts may be chargeable. (168, 458.)

226. SECTION 21. That the collector shall designate on the invoice at least one package of every invoice, and one package at least of every ten packages of goods, wares, or merchandise, and a greater number, should he or either of the appraisers deem it necessary, imported into such port, to be opened, examined, and appraised, and shall order the package or packages so designated to the public stores for examination; and if any package be found by the appraisers to contain any article not specified in the invoice, and they, or a majority of them, shall be of opinion that such article was omitted in the invoice, with fraudulent intent on the part of the shipper, owner, or agent, the contents of the entire package in which the article may be, shall be liable to seizure and forfeiture, on conviction thereof before any court of competent jurisdiction; but if said appraisers shall be of opinion that no such fraudulent intent existed, then the value of such article shall be added to the entry, and the duty thereon paid accordingly, and the same shall be delivered to the importer, agent, or consignee: Provided, That such forfeiture may be remitted by the Secretary of the Treasury, on the production of evidence satisfactory to him, that no fraud was intended: Provided, further, That if on the opening of any package or packages of goods, a deficiency of any article shall be found, on examination by the appraisers, the same shall be certified to the collector on the invoice, and an allowance for the same be made, in estimating the duties. 23. SECTION 22. That where goods, wares, and merchandise shall be entered at ports where there are no appraisers, the mode hereinbefore prescribed of ascertaining the foreign value thereof, shall be carefully observed by the revenue officers to whom is committed the estimating and collection of duties. 236. SECTION 23. That it shall be the duty of the Secretary of the Treasury, from time to time, to establish such rules and regulations, not inconsistent with the laws of the United States, to secure a just, faithful, and impartial appraisal of all goods, wares, and merchandise, as aforesaid, imported into the United States, and just and proper entries of such actual market value, or wholesale price thereof, and of the square yards, parcels, or other quantities, as the case may require, and of such actual market value or wholesale price of every of them.

23c. SECTION 24. That it shall be the duty of all collectors and other officers of the customs, to execute and carry into effect all instructions of the Secretary of the Treasury, relative to the execution of the revenue laws; and in case any difficulty shall arise as to the true construction or meaning of any part of such revenue laws, the decision of the Secretary of the Treasury shall be conclusive and binding upon all such collectors and other officers of the customs.

MARCH 3, 1843.

(U. S. STATUTES AT LARGE, Vol. V, p. 609.)

CHAP. LXXII.—An Act to permit the Entry of Merchandise recovered from shipwreck, in

certain cases, free from duty.

24. Whenever any ship or vessel laden with merchandise, in whole or in part, subject to duty, shall be, or shall have been, sunk in any river, harbor,

This section merely determines the rate at which duties shall be levied on unenumerated articles, which are all dutiable by the law, and does not authorize the transfer of an article from the unenumerated to the free list. (Dec. 15, 1858. N. Y.)

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