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public of Colombia, shall be made as on the like exportations, in vessels of the United States.(1)
1701. All French vessels coming directly from the islands of Martinique and Gaudaloupe, in ballast, or laden with articles, the growth or manufac. ture of either of said islands, which are permitted to be exported therefrom in American vessels, may be admitted into the ports of the United States, on payment of no higher duties on tonnage, or on such cargoes, than are im. posed on American vessels, and on like cargoes imported in American vessels.(2)
1702. If the president shall at any time receive satisfactory information, that the privileges allowed to American vessels and their cargoes at said islands, by the French ordinance of February 5th, 1826, have been revoked or annulled, he may, by proclamation, suspend the operation of the above article, and withhold all privileges allowed under it.(3)
The same duties shall be levied and collected, in the ports of the United States, on Belgian vessels and their cargoes, which are now levied and collected on Dutch vessels and their cargoes; but nothing in this act contained shall be construed to prevent the president of the United States from enforcing, whensoever he may deem proper, both against Dutch and Belgian vessels, or either of them, and their cargoes, the provisions of the third section of the act, entitled, “ An act concerning discriminating duties of tonnage and impost," approved the seventh day of January, one thousand eight hundred and twenty four.(4)* Art. 1690, supra.
(1) Act 20th April, 1826.
(2) Act 9th May, 1828. Act 13th July, 1832, sec. 1.
(3) Act 9th May, 1828.
• To constitute an importation on which duties attach, there must be a voluntary arrival within the limits of the United States, of a collection district, and of a port of entry, with intent to unlade the cargo.--Arnold et al. v. United States, 9 Cranch, 104. United States v. The Vowel, 5 Č. 368. The Mary, 1 Gall. 206. United States v. Arnold, 1 Gall. 348. Perot et al. v. United States, 1 Peters, C.C.R. 256. Prince v. United States, 2 Gall. 204.
Thus if a vessel voluntarily arrive with her cargo at her port of destination, it constitutes an importation.—The Boston, 1 Gall. 239. Perot v. United States, 1 Pet. C. C. R. 256. And the mere act of coming into port, though without breaking bulk, is prima facie evidence of importation.-Ibid.
But if a vessel come in by distress, or to avoid capture, it is not an importation.The Mary, 1 Gall. 206.
So if goods be brought into the United States by superior force, or inevitable accident, they are not imported in the sense of the laws, so as to be liable to duties: But if such goods be afterwards sold, or consumed in the country, they become retroactively liable to duties, but not if they be re-exported.—The Brig Concord, 9 Cranch, 387.
Duties accrue on the arrival in port with intent to unlade the cargo there, and not upon the entry of the goods at the custom-house. The importation is complete on such arrival. -- United States v. Lindsey et al. 1 Gall. 365. United States v. Lyman, 1 Mason, 482.
Prize goods, brought in by ships of war of the United States, are liable to the payment of duties as to the moiety belonging to the crew of the capturing vessel ; but no duties are payable on the moiety belonging to the United States.—The Liverpool Hero, 2 Gall. 184.
If the duty upon certain goods be directed by law to cease on a certain day, a cargo of such goods arriving at the port of entry after that day is not liable to such duty, though it have arrived within the collection district before that day.—United States v. Vowel, 5 Cranch, 368.
Under the laws of the United States allowing a deduction of one-third of the SECTION V.
Of the Payment of Duties, and suit therefor.
Duties not exceeding $ 200 to be
paid in cash-exceeding $ 200 how paid-repeal of laws relative to teas
1703 Duties on manufactures of wool, how paid
, 1704 Duty in certain cases to be ascer. tained by appraisement
1705 Power of appraisers
1706 Secretary of treasury to establish
regulations for appraisal 1707 Ad valorem duties, how estimated 1708 Proceedings when goods, wool or
cotton, of similar kind, but differ.
ent quality, are in same package 1709 Invoice of goods subject to ad valorem duty-how made
1710 Owner, &c. to give bond to produce
proof of the class of manufacture, or rate of duty
1711 Estimate of foreign coins in comput ing duties
1712 Bond for duties when exceeding $ 200,
1713 Duties on wines and spirits may be secured by deposit
1714 Delivery of deposits to importerhow made
Goods may be sold for duties
when Penalty for fraudulently hiding, or removing wines, &c.
1717 Bond for duties by one member of a firm, to bind firm
1718 Principal in bond to be resident in,
and sureties citizens of U. S. 1719 Importer may pay duty in cashdiscount allowed
1720 In lieu of sureties, in bond for du
ties, goods may be deposited
goods may be sold-when 1721 No credit allowed for duty to one
whose bond is unpaid
deemed the property of con-
1723 Duties and fees, in what money pay.
1725 Surety paying bond of insolvent
principal, &c. to have the same
priority for payment as the U.S. 1726 In suit on bond, judgment to be rendered at return term
1727 Interest on bonds in suit
Art. 1703. Where the amount of duty on merchandise, except wool, manufactures of wool, or of which wool is a component part, imported into the United States, in any ship or vessel, on account of one person only, or of several persons jointly interested, shall not exceed two hundred dollars, the same shall be paid in cash, without discount; and if it shall exceed that
duties on prize goods,--goods which are captured and brought in for adjudication, sold by order of the court, and ultimately restored to the claimant, are not included; but such goods are chargeable with the same rate of duties as goods imported in foreign bottoms.--The Nereid, 1 Wheat. 171.
By the conquest and military occupation of a portion of the territory of the United States by a public enemy, that portion is to be deemed a foreign country, so far as respects our revenue laws.-United States v. Rice, 4 Wheat. 246, 253.
Goods imported into it, are not imported into the United States; and are subject to such duties only as the conqueror may impose. Ibid.
The subsequent evacuation of the conquered territory by the enemy, and resumption of authority by the United States, cannot change the character of past transactions. The jus postlimini does not apply to the case; and the goods previously imported do not become liable to pay duties to the United States, by the resumption of their sovereignty over the conquered territory. - The Concord, 9 Cranch, 387.
If captured goods claimed by a neutral owner, be by consent sold under an order of the court, and afterwards by the final sentence of the court, the proceeds are ordered to be restored to the owner, the amount of duties due on the importation of the goods must be paid and deducted from the proceeds.--Ibid.
sum, shall, at the option of the importer or importers, be paid or secured to be paid, in the manner now required by law, one-half in three, and one-half in six calendar months ; so much of the sixty-second section of the act 2d March, 1799, as authorizes the deposite of teas under the bond of the importer or importers, shall be repealed ; and 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, is hereby repealed.(1)
1704. The duties on all wool, manufactures of wool, or of which wool is a component part, shall be paid in cash, without discount, or, at the option of the importer, be placed in the public stores, under bond, at his risk, subject to the payment of the customary storage and charges, and to the pay. ment of interest at the rate of six per centum per annum while so stored : Provided, That the duty on the articles so stored shall be paid one-half in three, and one-half in six months from the date of importation : Provided, also, That if any instalment of duties be not paid when the same shall have become due, so much of the said merchandise as may be necessary to discharge such instalment shall be sold at public auction, and retaining the sum necessary for the payment of such instalment of the duties, together with the expenses of safe keeping and sale of such goods, the overplus, if any, shall be returned by the collector to the importer or owner, or to his agent or lawful representative: And provided also, That the importer, owner, or consignee of such goods, may, at any time after the deposite shall have been made, withdraw the whole or any part thereof, on paying the duties on what may be withdrawn, and the customary storage and charges, and of interest.(2)
1705. In all cases where the duty which now is, or hereafter may be im. posed on any goods, wares, or merchandise imported into the United States, shall, by law, be regulated by, or be directed to be estimated or levied upon, the value of the square yard, or of any other quantity or parcel thereof; and in all cases where there is or shall be imposed any ad valorem rate of duty on any goods, wares, or merchandise imported into the United States, it shall be the duty of the collector within whose district the same shall be imported or entered, to cause the actual value thereof, at the time purchased, and place from which the same shall have been imported into the United States, to be appraised, estimated and ascertained, and the number of such yards, parcels, or quantities, and such actual value of every of them, as the case may require; and it shall, in every such case, be the duty of the appraisers of the United States, and every of them, and every other person who shall act as such appraiser, by all the reasonable ways or means in his or their power, to ascertain, estimate, and appraise the true and actual value, any invoice or affidavit thereto to the contrary notwithstanding, of the said goods, wares, and merchandise, at the time purchased, and place from whence the same shall have been imported into the United States, and the number of such yards, parcels, or quantities, and such actual value of every of them as the case may require; and all such goods, wares, and merchandise, being manufactures of wool, or whereof wool shall be a component part, which shall be imported into the United States in an unfinished condition, shall, in every such appraisal, be taken, deemed, and estimated by the said appraisers, and every of them, and every person who shall act as such appraiser, to have been, at the time purchased, and place from whence the same were imported into the United States, of as great actual value as if the same had been
(1) Act 14th July, 1832, sec. 5. .
(2) Ibid. sec. 6.
entirely finished : Provided, That in all cases where any goods, wares, or merchandise, subject to ad valorem duty, or whereon the duty is or shall be by law regulated by, or be directed to be estimated or levied upon, the value of the square yard, or any other quantity or parcel thereof shall have been imported into the United States from a country other than that in which the same were manufactured or produced, the appraisers shall value the same at the current value thereof at ihe time of purchase, before such last exporta. tion to the United States, in the country where the same may have been ori. ginally manufactured or produced.(1)
1706. It shall be lawful for the appraisers to call before them, and exa. mine, upon oath, any owner, importer, consignee, or other person, touching any matter or thing which they may deem material in ascertaining the true value of any merchandise imported, and to require the production on oath, to the collector, or to any permanent appraiser, of any letters, accounts, or invoices, in his possession, relating to the same, for which purpose, they are hereby authorized to administer oaths. And if any person so called shall fail to attend, or shall decline to answer, or to produce such papers when so required, he shall forfeit and pay to the United States fifty dollars; and if such person be the owner, importer or consignee, the appraisement which the said appraisers may make of the goods, wares, or merchandise, shall be final and conclusive, any act of congress to the contrary notwithstanding. And any person who shall swear falsely on such examination, shall be deem. ed guilty of perjury; and if he be the owner, importer, or consignee, the merchandise shall be forfeited.(2)
1707. It shall be the duty of the secretary of the treasury, under the direction of the president of the United States, from time to time, to establish such rules and regulations, not inconsistent with the laws of the United States, as the president of the United States shall think proper, 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 value thereof, and of the square yards, parcels, or other quantities, as the case may require, and of such actual value of every of them; and it shall be the duty of the secretary of the treasury to report all such rules and regulations, with the reasons therefor, to the then next session of con. gress.(3)
1708. From and after the said third day of March, one thousand eight hundred and thirty-three, the ad valorem rates of duty on goods, wares, and merchandise, shall be estimated in the manner following: to the ac. tual cost, if the same shall have been actually purchased, or the actual value, if the same shall have been procured otherwise than by purchase, at the time and place when and where purchased, or otherwise procured, or to the appraised value, if appraised, shall be added all charges, except insurance.(4)
1709. Whenever goods of which wool or cotton is a component part, of similar kind, but different quality, are found in the same package charged at an average price, it shall be the duty of the appraisers to adopt the value of the best article contained in such package, and so charged as the average value of the whole; and if the owner, importer, consignee, or agent, for any goods appraised, shall consider any appraisement made by the appraisers, or other persons designated by the collector, too high, he may apply to the collector in writing, stating the reasons for his opinions, and having
(1) Act 14th July, 1832, sec. 7. (2) Ibid. sec. 8.
(3) Ibid. sec. 9. (4) Ibid. sec. 15.
made oath that the said appraisement is higher than the actual cost and proper charges on which duty is to be charged, and also that he verily believes it is higher than the current value of the said goods, including said charges, at the place of exportation, the collector shall designate one merchant skilled in the value of such goods, and the owner, importer, consignee, or agent, may designate another, both of whom shall be citizens of the United States, who, if they cannot agree in an appraisement, may designate an umpire, who shall also be a citizen of the United States ; and when they, or a ma. jority of them, shall have agreed, they shall report the result to the collec. tor; and if their appraisements shall not agree with that of the United States' appraisers, the collector shall decide between them.(1)*
1710. The invoices of all goods imported subject to ad valorem duty, shall be made out in the currency of the place or country whence imported, and shall contain a true statement of the actual cost of such goods in such foreign currency, without respect to the value of the coins of the United States or foreign coins, which are, or may be, by law made current within the United States, (or) in such foreign place or country.(2)
1711. Whenever, in the opinion of the secretary of the treasury, it may be necessary, in order to carry into full effect the laws for the collection of the revenue, he may authorize the collector of any district, into which goods subject to duty, may be imported, to require the owner, importer, or con. signee, of such goods, to give bond, in addition to the bond now required by law, in a sum not exceeding the value of such merchandise, that he will produce, or cause to be produced, within a reasonable time, to be fixed by the said secretary, such proof as the said secretary may deem necessary, and as may be in the power of the said owner, importer, or consignee, to obtain, to enable the collector to ascertain the class or description of the manufacture, or rate of duty, to which such goods may be justly liable.(3)
1712. In the computation of duties, foreign coins and currencies shall be estimated at the following rates : each pound sterling of Great Bri. tain at four dollars and eighty cents; each livre-tournoise of France at eighteen and a half cents ; each florin, or guilder of the United Nether. lands, at forty cents; each mark banco of Hamburg at thirty three and one-third cents; each rix dollar of Denmark at one hundred cents; each rial of plate, and each rial of vellon of Spain, the former at ten cents, the latter at five cents each ; each milrea of Portugal, at one dollar and twenty-four cents ; each pound sterling of Ireland at four dollars and ten cents; each tale of China at one dollar and forty-eight cents; each star pagoda of Madras at one hundred and eighty-four cents; each sicca rupee of Bengal, and each rupee of Bombay, at fifty cents; and all other denominations of money in value as nearly as may be to the said rates or the intrinsic value thereof compared with money of the United States. And the
(1) Act 28th May, 1830, sec. 3.-14th July, 1832, sec. 16,
(2) Act 3d March, 1801.
* The following instruction is given by the treasury department, by circular of June 16th, 1830: “ As neither the size of the package, nor the quantity which it shall contain, has been fixed, (by the above act, 28th May, 1830, sec. 3.) it is the opinion of the Department, that the different qualities of a similar kind may be put into different packages, of such sizes as the owner may see proper; and that for their better conveyance, or other good cause, these different packages may be put together in larger packages; and if the goods are clearly and distinctly refer. red to, in the invoices, according to the packages of the first mentioned description, such packages will be considered as within the meaning of the law."