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From and after the thirtieth day of July, eighteen hundred and thirty-six, the duty on all kinds of wine imported into the United States shall be reduced one-half, so that no more than one-half the amount now assessed shall be thereafter assessed.(1)
All kinds of wine, whether imported before or after the passage of this act, may be put into the custom-house stores, under the bond of the importer, or owner; and such of the said wines as shall remain under the control of the proper officer of the customs, on the thirtieth day of July, one thousand eight hundred and thirty-six, shall be subject to no other duty than if the same were imported after that day; and if the duties, or any part thereof, on the wines deposited as aforesaid, shall have been paid previous to the said thirtieth day of July, one thousand eight hundred and thirty-six, the amount of excess of duty shall be refunded to the person importing and depositing the same: Provided, That no wines shall be so deposited unless in the casks or bottles as imported : And provided further, That the benefit of this act shall not be extended to any wines not entitled to debenture.(2)
1671. Twenty-fourth. On the following articles an ad valorem duty of fifteen per centum, namely, barley, grass or straw baskets, composition, wax, or amber beads; all other beads not otherwise enumerated, lamp black, in. digo, shell or paper boxes, hair bracelets, hair not made up for head dresses, bricks, paving tiles, brooms of hair or palm leaf, cashmere of Thibet, down of all kinds, feathers for beds.
1672. Twenty-fifth. All articles not herein specified, either as free or as liable to a different duty, and which, by the existing laws, pay an ad valorem duty higher than fifteen per centum, to pay an ad valorem duty of fifteen per centum, from and after the third day of March, one thousand eight hun. dred and thirty-three (3)
The provisions of the 10th and 12th clauses of the preceding section, are suspended until the close of the next session of congress.(4)
1673. From and after the third day of March aforesaid, so much of any act of congress as requires the addition of ten or twenty per centum to the cost or value of any goods, wares, or merchandise, in estimating the duty thereon, or as imposes any duty on such addition, shall be repealed.(5)
1674. The existing laws at the time shall extend to, and be in force for, the collection of the duties imposed by this act, on goods, wares, and mer. chandise which shall be imported into the United States from and after the said third day of March; and for the recovery, collection, distribution, and remission of all fines, penalties, and forfeitures, and for the allowance of drawbacks by this act authorized, as fully and effectually as if every regu. lation, restriction, penalty, forfeiture, provision, clause, matter, and thing in the then existing laws contained, had been inserted in, and re-enacted by this act; and that so much of any act which is contrary to this act, is hereby repealed.(6)
(1) Act July 4th, 1836, sec. 2.
(4) Act 1st March, 1837.
wines of Spain and Austria ; 25 cents per gallon on Madeira and sherry ; 7 cents per gallon on wines of Germany, Austria, and the Mediterranean, not otherwise enumerated ; to 15 cents per gallon on wines of all other countries in bottles or cases or casks. When wine is imported in bottles, a duty of 2 dollars per gross is charged on the bottles. By 10th section act 13th July, 1832, it is provided, that for the term of ten years from the 20 February, 1832, the wines of France shall be admitted into the U.S. on paying duty, per gallon, six cents on red wine, and ten cents on white wine in casks, and twenty-two cents on wine of all sorts in bottles.
1675. The several articles enumerated in this bill, whether imported before or after the passage thereof, may be put into the custom-house stores, under the bond of the importer or owner; and such of said articles as shall remain under the control of the proper officer of the customs on the third day of March, eighteen hundred and thirty-three, shall be subject to no other duty than if the same were imported, respectively, after that day. And if the duties or any part thereof on the articles deposited as aforesaid shall have been paid previous to the said third day of March, the amount so paid shall be refunded to the person importing and depositing the said articles : Provided, That this section shall apply to merchandise in original packages which may have been entered and taken into the possession of the importer or owner; upon condition that the said merchandise be placed under the custody of the proper officer of the customs, and that the same shall remain under his control on the third day of March next : And provided further, That the secretary of the treasury be authorized to prescribe such rules and regulations as may be necessary to carry this section into effect.(1)
So much of the act to alter and amend the several acts imposing duties on imports, passed July the fourteenth, eighteen hundred and thirty-two, as repeals the duties heretofore levied on copper bottoms cut round, and copper bottoms raised to the edge, and still bottoms cut round and turned upon the edge, and parts thereof, and on copper plates or sheets, weighing more than thirty-four ounces per square foot, commonly called braziers' copper, and on tobacco leaves, or unmanufactured, is hereby repealed.(2)
Nothing contained in said act shall be só construed as to authorize the exemption from the payment of duty on sheet and rolled brass, but the same shall be charged with the payment of a duty of twenty-five per centum ad valorem.(3)
of the Reduction of Duties.
After December 31st, 1833, duties All duties to be paid in cash after exceeding 20 per cent. to be re- 30th July, 1842,
1678 duced biennially
1676 Certain articles to be free from duty Duties on certain woollen goods re- after 30th July, 1842,
1679 stored 1677 Acts repealed
Art. 1676. From and after the thirty-first day of December, one thousand eight hundred and thirty-three, in all cases where duties are imposed on foreign imports by the act of the fourteenth day of July, one thousand eight hundred and thirty-two, entitled, “ An act to alter and amend the several acts imposing duties on imports," or by any other act, shall exceed twenty per centum on the value thereof, one-tenth part of such excess shall be deducted; from and after the thirty-first day of December, one thousand eight hundred and thirty-five, another tenth part thereof shall be deducted; from and after the thirty-first day of December, one thousand eight hundred and thirty-seven, another tenth part thereof shall be deducted; from and after the thirty-first day of December, one thousand eight hundred and thirtynine, another tenth part thereof shall be deducted ; and from and after the thirty-first day of December, one thousand eight hundred and forty-one, one half of the residue of such excess shall be deducted; and from and after
(1) Act 14th July, 1832, sec. 18. (2) Act 20 March, 1833, sec. 2.
(3) Ibid. sec. 3.
the thirtieth day of June, one thousand eight hundred and forty-two, the other half thereof shall be deducted.(1)
1677. So much of the second section of the act of the fourteenth of July aforesaid, as fixes the rate of duty on all milled and fulled cloth, known by the names of plains, kerseys, or Kendal cottons, of which wool is the only material, the value whereof does not exceed thirty-five cents a square yard, at five per centum ad valorem, is hereby repealed. And the said articles shall be subject to the same duty of fifty per centum, as is provided by the said second section for other manufactures of wool ; which duty shall be liable to the same deductions as are prescribed by the first section of this act.(2)*
1678. Until the thirtieth day of June, one thousand eight hundred and forty-two, the duties imposed by existing laws, as modified by this act, shall remain and continue to be collected. And from and after the day last aforesaid, all duties upon imports shall be collected in ready money; and all credits now allowed by law, in the payment of duties, are hereby abolished; and such duties shall be laid for the purpose of raising such revenue as may be necessary to an economical administration of the government; and from and after the day last aforesaid, the duties required to be paid by law on goods, wares, and merchandise, shall be assessed upon the value thereof at the port where the same shall be entered, under such regulations as may be prescribed by law.(3)
1679. From and after the said thirtieth day of June, one thousand eight hundred and forty-two, the following articles shall be admitted to entry, free from duty, to wit: indigo, quicksilver, sulphur, crude saltpetre, grind stones, refined borax, emory, opium, tin in plates and sheets, gum Arabic, gum Senegal, lac dye, madder, madder root, nuts and berries used in dying, saffron, turmeric, woad or pastel, aloes, ambergris, Burgundy pitch, cochineal, chamomile flowers, coriander seed, catsup, chalk, coculus indicus, horn plates for lanterns, ox horns, other horns and tips, India rubber, manufactured ivory, juniper berries, musk, nuts of all kinds, oil of juniper, unmanufactured rattans and reeds, tortoise shell, tin foil, shellac, vegetables used principally in dying and composing dyes, weld, and all articles employed chiefly for dying, except alum, copperas, bichromate of potash, prussiate of potash, chromate of potash, and nitrate of lead, aqua fortis, and tartaric acids. And all imports on which the first section of this act may operate, and all articles now admitted to entry free from duty, or paying a less rate of duty than twenty per centum ad valorem, before the said thirtieth day of June, one thousand eight hundred and forty-two, from and after that day may be admitted to entry subject to such duty, not exceeding twenty per centum ad valorem, as shall be provided for by law.(4)
1680. So much of the act of the fourteenth day of July, one thousand eight hundred and thirty-two, or of any other act as is inconsistent with this act, is hereby repealed: Provided, That nothing herein contained shall be so construed as to prevent the passage, prior or subsequent to the said thirtieth day of June, one thousand eight hundred and forty-two, of any act or acts, from time to time, that may be necessary to detect, prevent, or punish eva. sions of the duties on imports imposed by law, nor to prevent the passage of any act, prior to the thirtieth day of June, one thousand eight hundred and
(1) Act 2d March, 1833, sec. 1.
(3) Ibid. sec. 3.
* The clause of the act referred to has been omitted from this work.
forty-two, in the contingency either of excess or deficiency of revenue, altering the rates of duties on articles which, by the aforesaid act of fourteenth day of July, one thousand eight hundred and thirty-two, are subject to a less rate of duty than twenty per centum ad valorem, in such manner as not to exceed that rate, and so as to adjust the revenue to either of the said contingencies (1)
Of Articles, not subject to Duty.
Produce of the United States ex
try to be made of these articles ported and brought back when -bond to be given
1683 no drawback has been paid 1681 Collector may direct baggage to be Sea stores, when not excessive 1682 examined-penalty in case artiWearing apparel, personal bag- cles be found not in the entry 1684 gage, implements of trade-en- Sundry articles exempted from
Art. 1681. There shall be no duty paid :
On goods of the growth or manufacture of the United States, which, hay. ing been exported to a foreign place, shall be brought back to the United States, and upon which no drawback, bounty, or allowance has been paid : Provided, That the regulations prescribed for ascertaining the identity of such goods be observed.(2)
1682. On the sea stores of a vessel, whose commander shall specify them in his manisest, and designate them as the sea stores of his vessel, and shall declare in the oath taken by him, that the articles so specified as sea stores are truly such, and are not intended by way of merchandise or for sale: But if it appear to the collector to whom such manifest shall be delivered, together with the naval officer, where there is one, or where there is none, to the collector alone, that the quantities of articles so reported as sea stores are excessive, the collector and naval officer, or the collector alone, as the case may be, may estimate the amount of duty on such excess, which shall be paid by the commander of such vessel, on pain of forfeiting the value of the excess : and if any other, or greater quantity of articles be found on board such vessel than are specified in the manifest, or if any of the said articles be landed without a permit, the articles not included in the manifest, or which shall be landed without permit, shall be forfeited, and may be seized; and the commander of such vessel shall, moreover, forfeit and pay treble the value of the articles so omitted or landed.(3)
1683. On wearing apparel and other personal baggage in actual use, and the tools and implements of trade, of persons arriving in the United States.(4)
In order to ascertain what articles shall be exempted from duty by this provision, a due but separate and distinct entry shall be made of articles so claimed to be exempted, with the collector of the district in which they are intended to be landed, by the owner or his agent, expressing the persons by or for whom such entry is made, and particularizing the several packages and their contents, marks, and numbers; and the person making the entry shall swear or affirm that it contains, to the best of his knowledge and be. lief, a just and true account of the contents of the several packages men
(1) Act 2d March, 1833, sec. 6.
(3) Ibid. sec. 45.
tioned therein, and that they contain no goods other than the wearing apparel, personal baggage, or tools of trade, the property of one who has arrived, or is shortly expected to arrive, in the United States; and are not directly or indirectly imported for any other person, or intended for sale (1) and if the person, making such entry, be other than the owner, he shall give bond with one or more sureties to the satisfaction of the collector, in a sum equal to the amount of duties on such articles, if subject to duty, condition. ed, that the owner shall, within one year, take and subscribe the oath prescribed by law, or that such oath, duly authenticated, shall be produced to the collector; and on compliance with the foregoing conditions, but not otherwise, a permit shall be granted for landing such articles.(2) Form of oath and bond see Append. No. 20, 21.
1684. The collector, (and naval officer, if any) may, in lieu of the foregoing provisions, direct the baggage of any person arriving within the United States, to be examined by the surveyor of the port, or an inspector of the customs, and a return thereof to be made: and if any articles be contained therein, which in their opinion are subject to duty, due entry shall be made therefor, and the duties thereon shall be paid, or secured to be paid : and if any dutiable article be found in such baggage, which shall not, at the time of entry of such baggage, be mentioned to the collector, by the person making the entry, such article shall be forfeited, and the person in whose baggage it shall be found, shall forfeit and pay treble its value.(3)
1685. On articles imported for the use of the United States, philosophical apparatus, instruments, books, maps, charts, statues, busts, casts, paintings, drawings, engravings, specimens of sculpture, cabinets of coins, gems, me. dals, and all other collections of antiquities, statuary, modelling, painting, drawing, etching, or engraving, specially imported by order and for the use of any seminary of learning, school, or college ; specimens in natural history, mineralogy, botany, and anatomical preparations, models of machinery, and other inventions; plants and trees; regulus of antimony, bark of the cork tree, unmanufactured ; animals imported for breed, due entry being made of such animals as of other goods, and oath or affirmation being made by the person obtaining a permit for landing them, that they are imported for the purpose of breed; burr stones unwrought, gold coin, silver coin, and bullion; clay unwrought; copper imported in any shape for the use of the mint; copper and brass in pigs, bars, or plates, suited to the sheathing of ships ; old copper and brass, and old pewter, fit only to be remanufactured ; tin in pigs or bars; furs undressed, of all kinds ; raw hides and skins, lapis calaminaris; plaster of Paris ; rags of any kind of cloth; sulphur or brimstone ; barilla, Brazil wood, brazilletto, red wood, cam wood, fustic, log wood, nicaragua and other dye woods; wood unmanufactured, of any kind; zinc, tutenague or spelter.(4)
The term of old copper, shall apply only to such copper manufactures as have been worn out, or otherwise so damaged as to be unfit for any other purpose than that of supplying a raw material to be manufactured anew. And should any doubt arise whether an importation comes within the mean. ing of the law, the collector may appoint one person, and the owner, inspector, or consignee of such copper another, who shall ascertain whether it be old copper, as above described, and the proceedings herein shall be conduct.
(1) Act 27th April, 1816.
goods imported from an adjacent terri(2) Act 2d March, 1799, sec. 46. tory.
(3) Ibid. By Act 3d March, 1833, sec. (4) Act 27th April, 1816, sec. 2.4, the provisions of the 46th section of 228 May, 1824.–March 4th, 1808. Act 3d March, 1799, are extended to