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quantity above ten, and not exceeding eighteen hundred weight, seven pounds; on any quantity above eighteen hundred weight, nine pounds.(1)
2041. For tare, on every whole chest of Bohea tea, seventy pounds; on every half chest, thirty-six pounds ; on every quarter chest, twenty pounds ; on every chest of hyson, or other green teas, the gross weight of which shall be seventy pounds or upwards, twenty pounds ; on every box of other tea not less than fifty, or more than seventy pounds, gross, eighteen pounds ; if eighty pounds, gross, twenty pounds; and from eighty pounds gross and upwards, twenty-two pounds; which tare shall include rope, canvass, and other coverings ; on all other boxes of tea, according to the invoice or actual weight thereof; on coffee, in bags, two per cent.; in bales, three per cent.; in casks, twelve per cent. ; on sugar, other than loaf sugar, in casks, twelve per cent. ; in boxes, fifteen per cent. ; in bags, or mats, five per cent.; on cocoa, in casks, ten per cent. ; in bags, one per cent.; on pimento, in casks, sixteen per cent. ; in bags, three per cent.; on cheese, in hampers or baskets, ten per cent.; in boxes, twenty per cent. ; on candles, in boxes, eight per cent. ; on chocolate, in boxes, ten per cent. ; on cotton, in bales, two per cent. ; in seroons, six per cent.; on glauber salts, in casks, eight per cent.; on indigo, in barrels, twelve per cent. ; in other casks, fifteen per cent.; in seroons, ten per cent. ; in bags or mats, three per cent.; on nails, in casks, eight per cent. ; on pepper, in casks, twelve per cent. ; in bales, five per cent. ; in bags, two per cent. ; sugar candy, in boxes, ten per cent.; segars, in casks, or boxes, eighteen per cent.; soap, in boxes, ten per cent.; shot, in casks, three per cent.; twine, in casks, twelve per cent. ; in bales, three per cent. ; on all other goods, according to the invoice thereof, or actual weight.(1)
2042. That where the original invoices of such articles are produced, at the time of making entry thereof, and the tares appear therein, the collector and naval officer, where there is one, if they see fit, with the consent of the importers or consignees, may estimate the tares according to such invoice, but if not determined at the time of entry, the tare or tares as above, shall be granted and allowed.(1)
2043. There shall be an allowance of two per cent. for leakage on the quantity which shall appear by the gauge to be contained in any cask of liquors, subject to duty by the gallon; and ten per cent. on all beer, ale, and porter, in bottles ; and five per cent. on all other liquors in bottles ; to be de. ducted from the invoice quantity, in lieu of breakage ; or duties on the actual quantity shall be computed to be ascertained by tale, at the option of the importer, to be made at the time of entry.(2)
Of the entry of Goods subject to ad valorem duty.
Goods subject to ad valorem dutyhow entered
2044 Provision when no invoice has been received
2045 Goods not duly entered, to be de
posited in public warehouse until invoice be produced—to be appraised-sales may be made for the payment of duties—when goods are perishable-proceeds of sale how disposed of
Manner in which ad valorem rates
2047 Goods of persons residing in U. S.
but absent from place of entry
2048 Goods purchased belonging to non
resident of the U. S.-how enter-
2049 Goods not purchased, belonging to
non-resident-how entered 2050
(1) Act 2d March, 1799, sec. 58.
(2) Ibid. sec. 59.
Goods belonging to estates of in
solvents or decedents--how entered
2051 Provision for goods imported, be
longing to non-resident, when unaccompanied with invoice duly verified
2052 Goods belonging in part to a per
son residing in, and in part to a person residing out of the Uni
ted States, may be admitted to entry; on oath of resident party -provision when manufactured by owner not resident
2053 Goods of non-resident, the invoice
of which is not duly verified, &c. and refused entry, &c., deemed suspected
2054 Provision when owner, &c. is dis
satisfied with appraisement 2055
ART. 2044. No goods subject to ad valorem duty, imported into the United States, shall be admitted to entry, unless the true invoice be presented to the collector at the time of entry, or unless admitied in the mode hereinafter authorized. This prohibition shall not extend to such goods as shall have been taken from a wreck.(1)
2045. When no invoice has been received of such goods, the owner, importer, consignee, or agent, shall make oath thereof, and the collector may, if he think the circumstances connected therewith render it expedient, admit them to entry, on an appraisement thereof duly made in the manner here. inafter prescribed : The owner, importer, consignee or agent, giving bond with sufficient sureties to the United States, to produce to the collector the invoice thereof, within eight months from the time of entry, if the goods were imported from any place on this side, and within eighteen months, if from any place beyond, the Cape of Good Hope or Cape Horn, or from the Cape of Good Hope, and to pay any amount of duty to which it may appear, by such invoice, that such goods were subject, above the amount of duties estimated on the appraisement.(2)
2046. When goods imported into the United States shall not have been entered in pursuance of the acts regulating imports and tonnage, they shall be deposited, according to existing laws, in the public warehouse, and shall there remain, at the expense and risk of the owner, until such invoice be produced. But when such goods shall have remained in the public warehouse nine months, if imported from any place on this side, and eighteen months, if from any place beyond, the Cape of Good Hope, or Cape Horn, or from the Cape of Good Hope, and no invoice shall be produced, then such goods shall be appraised and the duties estimated thereon in the man. ner hereinafter directed. Nothing herein contained shall prohibit the sale of such quantities of goods so stored, as may be necessary to discharge the duties thereon, and all intervening charges, at the time or times when such duties shall become due and payable. The collector may direct an earlier sale of articles of a perishable nature, and of such as may be liable to waste ; first giving such notice of the sale as circumstances may admit, by public advertisement, in one or more papers, at or nearest to the port where such sale may be bad; which articles he shall previously cause to be appraised, and the duties estimated thereon, in the manner hereinafter directed ; and the proceeds of such sale shall be disposed of at the expiration of such periods of nine and eighteen months, respectively, as the case may be, in the man. ner prescribed by the fifty-sixth section of the act regulating the collection of duties on imports and tonnage, passed the second day of March, one thousand seven hundred and ninety-nine (infra.) Nothing in this section shall be construed to affect the cases contemplated by the said fifty-sixth section (3)
(1) Act 1st March, 1823, sec. I. (2) Ibid. sec. 2.
(3) Ibid. sec. 3.
2047. The ad valorem rates of duty upon goods shall be estimated in the manner following: To the actual cost, if they shall have been actually purchased, or the actual value, if they 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, except in cases where goods are subjected to the penalty provided for in the thirteenth section of Act 1st March, 1823, shall be added all charges, except insurance; and also twenty per centum on the cost or value, and charges, if imported from the Cape of Good Hope, or any place beyond that, or from beyond Cape Horn, or ten per centum if from any other place or country; and such rates of duty shall be estimated on such aggregate amount. In all cases where goods, subject to ad valorem duty, shall have been imported from a country other than that in which they were manufactured or produced, the appraisers shall value them at the current value at the time of exportation, in the country where they may have been origi. nally manufactured or produced.(1)
2048. No such goods belonging to a person residing in the United States, but who shall at the time be absent from the place where they are intended to be entered, shall be admitted to an entry, unless the importer, consignee, or agent, shall previously give bond, the form of which shall be prescribed by the secretary of the treasury, with sufficient sureties, to produce within four months to the collector of the port where such goods may be, the invoice thereof, duly verified according to the circumstances of the case, by the oath of the owner, as above prescribed, which oath shall be administer. ed by a collector of the United States, if there be any in the place where the owner may be; or if there be none, by some public officer, duly authorized to administer oaths.(2)
2049. No such goods belonging to a person not residing at the time in the United States, and who shall have actually purchased the same, shall be admitted to entry unless the invoice be verified by the oath of the owner, certifying that such goods were actually purchased for his account or for account of himself and partners in the purchase ; that the invoice annexed thereto contains a true and faithful account of the actual cost thereof, and of all charges thereon, and that no discounts, bounties, or drawbacks are contained in such invoice, but such as have been actually allowed on the same; which oath shall be administered by a consul or commercial agent of the United States, or by some public officer duly authorized to administer oaths in the country where such goods shall have been purchased, and the same duly certified by the consul, commercial agent, or public officer; in which latter case, such official certificate shall be authenticated by a consul or commercial agent of the United States : But if there be no consul or commercial agent of the United States in the country from which such goods shall have been imported, such authentication shall be executed by a consul of a nation at the time in amity with the United States, if there be any such residing there ; and if there be no such consul in the country, the authen. tication shall be made by two respectable merchants, if any such there be residing in the port from which such goods shall have been imported.(3)
2050. No such goods belonging to a person not residing at the time in the United States, who may not have acquired them in the ordinary mode of bargain and sale, or belonging to a person who may be the manufacturer, in whole or in part thereof, shall be admitted to entry, unless the invoice be
(1) Act 1st March, 1823, sec. 5. (2) Ibid. sec. 6.
(3) Ibid. sec. 7.
verified by the oath of the owner, certifying that it contains a true and faithsul account of such goods, at their fair market value at the time and place when and where they were procured or manufactured, as the case may be, and of all charges thereon; and that such invoice contains no discounts, bounties, or drawbacks, but such as have been actually allowed ; which oath shall have been duly administered and authenticated in the mode prescribed in article 2049.(1)
2051. In all cases where such goods shall belong to the estates of deceas. ed persons, or insolvents who shall have assigned them for the benefit of their creditors, the oaths required by the fourth, seventh, and eighth sections of the act 1st March, 1823, (articles 2010, 2049, 2050,) may be administered to the executor, administrator, or assignees (2)
2052. Where such goods, belonging to a person not residing in the Uni. ted States, shall not be accompanied with an invoice verified by oath, and authenticated as required by the seventh, eighth, and ninth sections of the act 1st March, 1823, articles 2049,-50–51, as the case may be ; or where it shall not be practicable to make such oath, or there shall be an immaterial informality in the oath or authentication so required, or where the collector of the port at which such goods shall be, shall have certified his opinion to the secretary of the treasury that no fraud was intended in the invoice of such goods, the secretary of the treasury may, if he shall deem it expedient, admit them to an entry. The consignee, importer, or agent, previous to such entry, giving bond, the form whereof shall be prescribed by such secretary, with sufficient sureties, to produce the invoice, if it be practicable, sworn to and authenticated as may be required by law, according to the nature of the case, and in the time and mode prescribed in the second section of said act, art. 2045, in cases where no invoice has been received. Such secretary shall in no case admit goods to entry where there is just ground to suspect a fraud on the revenue to be intended.(3)
2053. Where such goods belong in part to a person residing in the Uni. ted States, and in part to a person residing out of the United States, the oath of one of the owners, residing in the United States, shall be sufficient to admit the same to an entry, according to the provisions of act 1st March, 1823. Where such goods shall have been manufactured in whole or in part by any one of the owners residing out of the United States, the same shall not be admitted to an entry, unless the invoice shall have been verified and authenticated by such manufacturer in the manner prescribed in the eighth section of such act. Article 2050.(4)
2054. Whenever the invoice of such goods, belovging to a person not resid. ing in the United States, shall not have been duly verified and authenticated, and upon application to the secretary of the treasury, according to the tenth section of the act 1st March, 1823, article 2052, such goods shall have been refused an entry, they shall be deemed suspected, and shall be liable to the same penalties as are provided in the case of fraudulent invoices.(5) See article 2039, supra.
2055. When the owner, consignee, importer, or agent, shall be dissatisfied with the appraisement of any goods made by appraisers appointed by the United States under the act of eighteen hundred and twenty-three, he may employ, at his own expense, two respectable resident merchants, who, after beirg duly qualified, according to the sixteenth section of such act, (art. 1994,) together with the two appraisers appointed on the part of the United States
(1) Act 1st March, 1823, sec. 8.
(4) Ibid. sec. 11.
under such act, examine and inspect the goods in question ; and, after such examination and inspection, they shall report the value thereof, if they agree therein, and if not, the circumstances of their disagreement to the collector ; and in case such owner, consignee, importer, or agent, shall be dissatisfied with such report and second appraisement, it shall be lawful for him to refer the case to the secretary of the treasury, who shall be, and is hereby authorized and empowered to decide thereon, or to require further testimony in the case, in such manner as he may deem proper, and to order such goods to be entered accordingly.(1)
Of the Landing, Inspection, and Delivery of Goods.
Distilled spirits, wines, and teas, to Goods requiring to be weighed, &c.
be landed, under inspection of not to be removed, without consurveyor
2056 sent of officer, before weighed, Duties of officers of inspection
2057 All collectors, &c. may enter ves. Surveyor to give to owner, &c. cer- sels in any port of United States, tificate thereof
2058 or within four leagues of the Surveyor to give owner, &c. a par- coast, in or out of their districts, ticular certificate to accompany,
for demanding manifests, making such cask, &c. 2059 searches, &c.
2070 Supervisors to provide blank cer- Inspectors put on board vessel to tificates for inspectors--inspec- secure hatches, &c.
2071 tors to make entry of all such When delivery of goods completed, certificates
2060 copies of entries by officers, to Person receiving such certificates be returned to collector, &c.
2072 to deliver them, on sale of such Returns to be signed by inspectors
wines, &c. to purchasers 2061 -countersigned by surveyor, and On sale of every cask, &c. marked, transmitted to naval officer and
&c., which has been emptied, collector--collector to compare marks and numbers to be defac
returns with manifests and entries ed, &c. 2062 made by owner, &c.
2073 Collector, &c. to make gross esti- Goods not destined for another mate of duties on each entry
port, found on board fifteen days to grant permit on payment, or after time of report, to be delisecurity therefor 2063 vered to collector
2074 Collector and surveyor may keep Manner in which such goods shall
inspectors on board vessel' in his be kept—if not claimed, to be district, or passing from district appraised and sold, &c.-goods to district
2064 may be sold when perishable 2075 Collectors only to put inspectors on Limitation of fifteen days not to exboard vessels going from district tend to salt or coal
2076 to district-inspector to make Twenty days allowed for unlading known the duties they are to
2077 perform, &c.
2055 Penalty on master when goods reInspector to attend to the delivery ported are found wanting, or of cargo, &c.
2066 goods on board shall not agree Inspector to perform no other duty with manifest
2078 on board vessel, for any person,
Vessel from foreign place compelled other than required by law
by necessity to put into U. States, wages of inspector proceeding may unlade, &c.—may proceed on from one district to another, to voyage, paying certain charges 2079 be defrayed by master
2067 Provision relative to Spanish vesGoods not to be unladen between sels arriving in distress
2080 rising and setting of the sun, ex. cept by license and permit, &c. 2068