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to law, and shall put upon the accused the burden of proving that such act was innocent and not with an unlawful intention.

SEC. 28. That any baggage or personal effects arriving in the United States in transit to any foreign country may be delivered by the parties having it in charge to the collector of the proper district, to be by him retained, without the payment or exaction of any import duty, or to be forwarded by such collector to the collector of the port of departure and to be delivered to such parties on their departure for their foreign destination, under such rules and regulations as the Secretary of the Treasury may prescribe.

SEC. 29. That sections twenty-six hundred and eight, twenty-eight hundred and thirty-eight, twenty-eight hundred and thirty-nine, twenty-eight hundred and forty-one, twenty-eight hundred and forty-three, twenty-eight hundred and forty-five, twenty-eight hundred and fifty-three, twenty-eight hundred and fifty-four, twentyeight hundred and fifty-six, twenty-eight hundred and fifty-eight, twenty-eight hundred and sixty, twenty-nine hundred, and twentynine hundred and two, twenty-nine hundred and five, twenty-nine hundred and seven, twenty-nine hundred and eight, twenty-nine hundred and nine, twenty-nine hundred and twenty-two, twentynine hundred and twenty-three, twenty-nine hundred and twentyfour, twenty-nine hundred and twenty-seven, twenty-nine hundred and twenty-nine, twenty-nine hundred and thirty, twenty-nine hundred and thirty-one, twenty-nine hundred and thirty-two, twentynine hundred and forty-three, twenty-nine hundred and forty-five, twenty-nine hundred and fifty-two, three thousand and eleven, three thousand and twelve, three thousand and twelve and one half, three thousand and thirteen, of the Revised Statutes of the United States, be, and the same are hereby, repealed, and sections nine, ten, eleven, twelve, fourteen, and sixteen of an act entitled "An act to amend the customs-revenue laws and to repeal moieties," approved June twentysecond, eighteen hundred and seventy-four, and sections seven, eight, and nine of the act entitled "An act to reduce internal-revenue taxation, and for other purposes," approved March third, eighteen hundred and eighty-three, and all other acts and parts of acts inconsistent with the provisions of this act, are hereby repealed, but the repeal of existing laws or modifications thereof embraced in this act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made. Any offenses committed, and all penalties or forfeitures or liabilities incurred prior to the passage of this act under any statute embraced in or changed, modified, or repealed by this act may be prosecuted and punished in the same manner and with the same effect as if this act had not been passed. All acts of limitation, whether applicable to civil causes and proceedings or to the prosecution of offenses or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed by this act, shall not be affected thereby; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this act, may be commenced and prosecuted within the same time and with the same effect as if this act had not been passed. And provided further, That nothing in this act shall be construed to repeal the provisions of section three thousand and fifty-eight of the Revised Statutes as 4710

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amended by the act approved February twenty-third, eighteen hundred and eighty-seven, in respect to the abandonment of merchandise to underwriters or the salvors of property, and the ascertainment of duties thereon.

SEC. 30. That this act shall take effect on the first day of August, eighteen hundred and ninety, except so much of section twelve as provides for the appointment of nine general appraisers, which shall take effect immediately.

Approved, June 10, 1890.

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Appeal to circuit court of appeals must be made within thirty days from date of decision of lower court..

Appeal to circuit court from decision of board of general appraisers must be made within thirty days from date of decision of the board

Application for review of decision of board by circuit court.

Appraiser to ascertain market value of goods by all reasonable ways and means

Appropriation of moneys for refund of duties erroneously collected

Attorney-General may apply on behalf of the Government for review of decision of circuit

court within thirty days from date of decision of such court..

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Charges on imported goods

Circuit court, application for review of decision of board by.

application for review of decision of board of general appraisers must be
made within thirty days

Compensation of officers constituted by fees..

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Customs officers not liable to importers on account of rulings or decisions.
Date act took effect, August 1, 1890..

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appointment general appraisers, June 10, 1890.

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Decisions of general appraisers to be reported to Secretary of the Treasury of general appraisers, publication of..

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Declarations by owner where merchandise has been actually purchased

in place of oaths

of manufacturer or owner in cases where merchandise has not been actually
purchased..

penalties for making false statements in.

to invoices of books, magazines, and other periodicals
to invoices.

to entry by owner, importer, consignee, or agent.

Duties on unusual coverings.

refund of, improperly collected..

Entries, penalties for false

of goods consigned for sale, statements required on.
of goods valued at over $100.

Errors, clerical, correction of manifest.

Examination of importers as to market value of goods.
False declarations, penalties for making

entries, penalties for

Fees, abolishment of

Foreign market value of goods to be stated in invoices.

Forfeiture of goods for undervaluation

Forfeitures and liabilities incurred under prior acts..

General appraisers, appointment of

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not to be engaged in any other business, avocation, or employment.

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Section.

Goods, imported, ownership of...

in warehouse, time they may remain in.

Imported goods, ownership of....

Importers, examination of, as to value of goods.
Invoices, additions to, to make market value..

duties shall not be assessed upon an amount less than invoice or entered value...
for immediate transportation goods..

none required for personal effects

of goods to be signed by owner or manufacturer, if produced otherwise than by
purchase, or by agent of purchaser, manufacturer, or owner..

of goods to be signed by person owning or shipping same if actually purchased..

of imported goods to be made out in the currency of place or country from
whence imported...

production of, to consular officer

pro forma....

required on entry of goods..

to contain description of goods..

Judge making decision in circuit court may grant an appeal to importer within thirty days from date of decision..

Lading, bills of..

Market value, additions to make.

defined

of goods, examination of importers.

of goods..

of goods, ascertainment of.

Merchandise, ownership of..

New York, permanent board of general appraisers at..

Nonliability of customs officers to importers on account of rulings or decisions..
Notice of dissatisfaction to be filed within ten days from liquidation of entry.
Oaths, abolishment of....

Ownership of merchandise defined.

Passengers' baggage in transit..

Penal duties for undervaluation.
Penalties for bribery..

for making false declarations..
for false entries..

for false swearing as to value of goods..
incurred under prior acts..

Personal effects accompanying passenger, no invoice required.

Personal effects of passengers in transit.

Probable cause, certificate to issue in seizure cases..

Protest, or notice of dissatisfaction as to rate or amount of duty. to be filed within ten days from liquidation of entry.

Publication of decisions of general appraisers..

Reappraisement by board of general appraisers..

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Rights accruing under previous acts..

Safe of abandoned goods..

Sample of goods, deposit of.

Secretary of the Treasury to report to Congress annually moneys refunded.
Seizure, suits in case of.

Statements on entry of goods consigned for sale.

Suits in case of seizure.

in customs cases..

under previous acts..

Undervaluation of goods, penalties for.

Underwriters recognized as consignees in case of goods abandoned to them..
Unusual coverings..

Value, market, of goods, ascertainment of.

of goods, penalty for false swearing..
of goods, examination of importers..
of imported goods, definition of...

Warehouse, time goods may remain in..
Wholesale price of goods to be stated in invoices..

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