where cigars are made, without being packed in boxes as required by the provisions of this chapter, or without the proper stamp thereon denoting the tax, or without stamping, indenting, burning, or impressing into each box, in a legible and durable manner, the number of the cigars contained therein, the number of the manufactory, and the number of the district and State, or without properly affixing thereon and canceling the stamp denoting the tax on the same, or are sold, or offered for sale, not properly boxed and stamped, they shall be forfeited to the United States. And every person who commits any of the above-described offenses shall be fined for each such offense not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than two years. And every person who packs cigars in any box bearing a false or fraudulent or counterfeit stamp, or who affixes to any box containing cigars a stamp in the similitude or likeness of any stamp required to be used by the laws of the United States, whether the same be a customs or internal-revenue stamp, or who buys, receives, or has in his possession any cigars on which the tax to which they are liable has not been paid, or who removes, or causes to be removed, from any box any stamp denoting the tax on cigars, with intent to use the same, or who uses, or permits any other person to use, any stamp so removed, or who receives, buys, sells, gives away, or has in his possession any stamp so removed, or who makes any other fraudulent use of any stamp intended for cigars, or who removes from the place of manufacture any cigars not properly boxed and stamped as required by law, shall be deemed guilty of a felony, and shall be fined not less than one hundred dollars nor more than one thousand dollars, and imprisoned not less than six months nor more than three years: Provided, That cigars packed expressly for export, and which shall be exported to a foreign country under the restrictions and regulations prescribed by the Commissioner of Internal Revenue, and approved by the Secretary of the Treasury, shall be exempt from the provisions of this section, and also from the provisions of section thirty-three hundred and ninety-three of the Revised Statutes, requiring a label to be affixed to each box." 2150. SEC. 23. That wherever in any of the foregoing sections of this act the Revised Statutes are referred to, it shall be held to mean the "edition of eighteen hundred and seventy-eight." CHAP. MARCH 3, 1879. (U. S. STATUTES AT LARGE, VOL. XX, p.-.) An Act making Appropriations for the Service of the Post Office Department for the fiscal year ending June thirtieth, eighteen hundred and eighty, and for other purposes. 2151. SEC. 17. *** Printed matter other than books received in the mails from foreign countries under the provisions of postal treaties or conventions shall be free of customs duty, and books which are admitted to the international mails exchanged under the provisions of the Universal Postal Union Convention, may, when subject to customs duty, be delivered to addresses in the United States under such regulations for the collection of duties as may be agreed upon by the Secretary of the Treasury and the Postmaster-General. 2152. SEC. 19. That "printed matter" within the intendment of this act is defined to be the reproduction upon paper, by any process except that of hand-writing, of any words, letters, characters, figures, or images, or of any combination thereof, not having the character of an actual and personal correspondence. (For further information as to postal acts, see post, Part III, pp. 92-95.) CHAP. JUNE 30, 1879. (U. S. STATUTES AT LARGE, VOL. XXI, p. -) An Act relating to Vessels not Propelled by Sail or Internal Motive-power of their own, and for other purposes. 2153. The provisions of title fifty of the Revised Statutes of the United States shall not be so construed as to require the payment of any fee or charge for the enrolling or licensing of vessels, built in the United States and owned by citizens thereof, not propelled by sail or by internal motive-power of their own, and not in any case carrying passengers, whether navigating the internal waters of a State or the navigable waters of the United States, and not engaged in trade with contiguous foreign territory, nor shall this or any existing law be construed to require the enrolling, registering, or licensing of any flatboat, barge, or like craft for the carriage of freight, not propelled by sail or by internal motive-power of its own, on the rivers or lakes of the United States. JULY 1, 1879. (U. S. STATUTES AT LARGE, VOL. XXI, p. CHAP. An Act to put Salts of Quinine and Sulphate of Quinine on the Free List. 2154. From and after the passage of this Act the importation of salts of quinine and sulphate of quinine shall be exempt from customs duties; and all laws inconsistent herewith are hereby repealed. (1400.) INDEX TO PARAGRAPHS OF ACTS OF 1874 NOT CITED IN THE SCHEDULE OF Duis. APPEALS. In customs decisions, 1893, 1894. From appraisements of damages, 1890, 1891, 1892. APPRAISERS. General, appointment and duties of, 1819. Penalty on, for not serving, 1821, 1907. How made at ports without regular appraisers, 1820, 1908. Importations, not to be delivered without, 1861. How appraisements made, 1863, 1864. Number of packages to send to appraisers, 1863. Unfinished manufactures of wool to rate as if finished, 1864. Date of shipment to govern valuation, 1866. Provisions as to invoices based on depreciated currency, 1865. Valuation in cases of intermediate importations, 1867. When subject to ad valorem rates, 1868. When duties based on value of specified quantities, 1868. Freight and charges to be added to cost, 1869. Special provisions as to wools, 1154 to 1159. Additional duty when invoice 10 per cent. below value, 1870, 1871. Rule in cases of different values in same invoice, 1872. Article of highest value to be the basis, 1872. Rule as to woollens and cottons invoiced at average prices, 1873. Rule as to wool of different qualities in same packages, 1874. Rule as to bales of wool of different qualities in same invoice, 1874. Gloves, valuation of, 1875. Sugar, regulation as to color and grades, 1876. Sugar, requirements as to samples, 1877. 17 APPRAISEMENTS, (continued.) Sugar, weights of, in casks or boxes, how to be marked, 1877. Wools, provisions as to standard samples, 1878. Vinegar, standard of, 1879. Hydrometer, adoption of, 1880. Grain, weight per bushel prescribed, 1881. When weighing, gauging, and measuring, to be at owner's expense, 1882. Allowance for deficiencies, 1883. Owners may be examined as to invoice, values &c., 1884. Penalty for refusal to be examined, 1885. Of wrecked and damaged goods, 1890. Proceedings on appeal from, 1892. Protests and appeals from customs decisions, 1893, 1894. Drugs, &c., examination and appraisal of, 1895. Drugs, &c., name of manufacturer to be affixed, 1896. Drugs, &c., deteriorated, not to pass customhouse, 1897. Drugs, &c., re-examination in behalf of importer, 1898. Drugs, &c., condemned, re-exportation or destruction of, 1899. Drugs, special examiner of in New York, 1900. New York, number of packages to be sent to appraisers, 1901. New York examiners, appointment of, 1902. New York appraisers' office, no officer or employé in to be in commercial business, 1903. New York appraisers, general duties of, 1904. New York, appraisement of damaged goods at, 1905. New York appraisers, extra work of, 1906. ( 257 ) Dutiable articles found with, when forfeited, 1836. Transit of to foreign countries, 1837. BOND. To produce proof of invoice values, 1887. None where private warehouses exist, 1917. Cellars, vaults, and yards may be made bonded warehouses, 1920. Buildings, parts of may be bonded for storage of grain, 1921. Private warehouses, use and charge of, 1922. Merchandise in bonded warehouses at owner's risk. 1923. Owner to give bond to hold United States harmless, 1923. Option of importer to use public or private warehouse, 1924. Deposit in public warehouse for want of invoice, 1925. For nonpayment of duties, 1926. Unclaimed merchandise may be stored in bonded warehouses, 1927. Merchandise imported in steam-vessels, 1928. Jeffersonville, merchandise destined for, 1929. Albany, bonded warehouse system extended to, 1930. Merchandise taken in charge of for delay at expense and risk of owner, 1931. Withdrawal of merchandise for consumption, 1932. For exportation, 1933. BOND AND WAREHOUSE SYSTEM, (continued.) Lien for freight, 1943. Purchase of supplies by foreign vessels of war duty free, when, 1944. No allowance for damage of merchandise re-ex ported, 1945. Abatement and refund in cases of loss by fire, &c., while in bond, 1946. Obliterating marks, penalty for, 1947. Fraudulently opening warehouse, penalty, 1948. Fraudulent removal of merchandise, penalty, 1949. Quarterly reports of collectors to Secretary of Treasury, 1950. Regulations for warehouse to be established by Secretary of Treasury, 1951. TRANSPORTATION IN BOND. Ports from which merchandise may be trans ported in bond, 1952. Priority of examination of merchandise for trangportation in bond, 1953. Bond to be given for goods transported, 1954. Transportation of merchandise in bond by com. mon carriers, to be designated by Secretary of Treasury, 1955. Responsibility of common carriers, 1955. Locks, seals, and control of merchandise in transit, 1956. Transfer direct from vessels to cars, &c., 1957. If deposited in warehouse to be subject to entry and appraisement, when, 1957. Merchandise intended for immediate transportation, bonded warehouses for. 1958. Ports to which merchandise may be transported in bond, 1959. Opening cars, breaking seals, &c., penalty, 1960. Special agents in foreign territory; appoint. ments, powers, duties, and compensation of, 1961. Withdrawal and transportation to another dis. trict, 1962. Failure to transport merchandise withdrawn, penalty, 1963. Regulations for the management of warehouses 886. Cartage to be let on due notice, 887. Sale of merchandise stored more than three BOOKS AND PAPERS. years; distribution of proceeds, 1934. Sale of merchandise stored more than one year, 1935. Distribution of proceeds, 1936. Sale of perishable articles, 1937. Upon depreciation from damage, &c., 1938. Exportation from bonded warehouse; return of duties, 1939. For drawback, 1940. Bond for re-exportation without payment of duties, 1941. Withdrawal and delivery of merchandise, 1942. Laws authorizing seizure of repealed, 863. Production of in court, 867. BRAZOS HARBOR. Transshipments from, for Brownsville, 1818. BRITISH AMERICAN PROVINCES. Transportation in bond to places in, 1967. Transportation in bond over territory of, 1968. Fees, exemption of sealed goods passing through, 1969. Forfeiture for return of merchandise exported to, 1970. Penalty for aiding in landing, &c., 1970. |