The Sun.
London, England, 1860-11-08 00:00:00

goods and the certificate of origin, an invoice
stating the real price at the place where purchased.
This invoice, which must come from the manufac-
turer or seller, shall be vised by the consul or con-
sular agent of France, The customs authorities may
also demand the production of the bills of lading.
"It was but just that the value declared and
admitted on entering the port of importation might
be afterwards modified if, instead of being imme-
diately delivered to the consumer, the goods paying
ad valorem duties were put in bond, or forwarded
in transit, or removed to another bonded warehouse
on another point of the territory to be cleared at a
subsequent period. This is effected by Art. 5 of the
convention. Thus it will always be the actual
value at the moment of the declaration of payment
which will be the basis for the application of the
duty ; but the value fixed at the port of debarka-
tion must always be accurately stated on the re-
gisters of the bonded warehouse, and, if necessary,
on the permits for transit or change of warehouse
which may be delivered, so that it may serve as a
starting point in the valuation.
" According to the terms of Art. 6, the importer
against whom the French customs may decide on
exercising the right of pre-emption may, if he
pleases, insist on having his goods valued by com-
petent men. The same facility is also accorded to
the French customs' authorities, when they may
not think proper to have recourse at once to pre-
emption.
" If the official valuation shows, says Art. 7, that
the goods are not worth above 5 per cent, more
than the value declared, the duty shall be levied
on the amount declared. If worth above 5 per
cent, over the declared value, the customs have the
option of either exercising the right of pre-emp-
tion or of levying the duty on the value determined
by the appraisers. This duty shall be augmented
50 per cent., as a fine, if the valuation of the ap-
praisers is 10 per cent. above the declared value.
" Lastly, Art. 8 declares that, in the cases pro.
vided for by Art. 6, the two appraisers shall be
named, the one by the importer, the other by the
principal Custom-house official of the locality ; and
in case of divided opinions, or even when the ap-
praisers are appointed if the importer desires it,
the appraisers shall choose an umpire, and if they
should not be able to agree in their choice, the
umpire shall be named by the President of the
Tribunal of Commerce of the locality, or, in his de-
fault, by the President of the Tribunal of Com-
merce of the nearest town.
" The decision shall be given within the 15 days
that follow the appointment of the appraisers.
" Whenever the customs of the importer demand
a valuation, one or the other, as the case may be,
shall give written notice of his intentions to the
opposite party, immediately after the declaration
of the merchandise. This notification, which must
be within 24 hours after the goods are declared for
entry, shall be made in the administrative form by
the receiver of the office where the declaration has
been registered. If an umpire is to be named, to
the receiver also belongs the duty, after conferring
with the chief landing-waiter, of presenting the
request to the President of the Tribunal of Com-
merce. This request shall be written on stamped
paper, but is not subject to registration. On the
contrary, the order of the judge appointing the
umpire shall be registered, and pay a fixed duty
of 3fr.
" The directors and inspectors shall see that every
care is taken to select appraisers combining the re-
quisite guarantees of capacity and probity. The
preference is to be given to manufacturers of, or
dealers in, articles of the same kind as those to be
valued.

" The decision of the appraisers shall be given
within a fortnight of their appointment. This de-
cision, which must be on stamped paper, shall not
be liable to the formality of registration, unless it
should be necessary to produce it in a court of jus-
tice.
" The liquidation shall take place on the value
declared, if the declaration is recognised to be cor-
rect, or if the valuation shows it to be less than 5
per cent. too low. If more than 5 per cent. and less
than 10 per cent., the customs shall have the option
of pre-emption or of charging the duty on the as-
certained value.
" When the result of the appraisement shows a
misrepresentation on the part of the person mak-
ing the declaration, of 10 per cent, or upwards, the
customs will be at liberty, either to take the goods
at the declared value, or to receive the duty on the
appraisement value with the addition of 50 per
cent. by way of fine.
"The Administration must rely on the discern-
ment of the chiefs for the choice of one or other of
those plans, which is thus left to their decision by
the above-named hypotheses. They will understand
that in such a case recourse ought not to be had to
taking the goods, unless the service shall have seri-
ous reasons for thinking that it will lead to more
advantageous results than the immediate settlement,
or that it is necessary in order to defeat abusive
speculations.
" When goods are taken it shall be done in the
form prescribed by the general regulations for such
matters. It shall be notified within 24 hours after
either the examination—if there has not been any
appraisement—or the arbitration of the ap-
praisers if recourse has been had to their inter-
ference. The customs will afterwards have,
according to Art. 4, par. 3, of the treaty of Jan. 23,
1860, 15 days in which to pay to the importer the
value of the merchandise stated in his declaration,
and the additional twentieth.
" With regard to the additional duty of 50 per
cent. exacted by way of fine, the same course shall
be followed as is prescribed with regard to the
double duty for surplus. The merchandise may be
detained until the importer shall. have paid the fine
or furnished security.
" Art. 7, par. 4, enacts that, if the value deter-
mined by the decision of arbitration shall exceed
the declared value by 5 per cent., the expense of the
appraisement shall be borne by the importer; in
the contrary hypothesis, it will be at the charge of
the French customs. In case of dispute as to the
amount of these expenses, it shall be decided by
the president of the tribunal.
" Article 9 of the convention contains a special
clause relative to objects of goldsmiths' work and
jewellery in gold, silver, platina, or other metals.
These articles must be submitted to the regimes of
control or mark established in France for similar
articles of national manufacture, and pay on the
same basis as the latter the mark and guarantee
duties. Particular explanations relating to Art. 9
are moreover given to the service in the second
part of the present circular, which specially relates
to the tariff.
" Art. 10 makes known that, independently of
the productions already admissible in virtue of the
treaty of Jan. 23, 1860, the tariff annexed to the
convention will be immediately applicable to refined
sugar, to works in metals, machinery, detached parts
of machines, tools, and mechanical instruments of
all kinds. A decrea of the 26th Oct. contains the
detailed and complete list of these, articles, and fixes
for the Ist Nov. next the per:.,oci at which they will
be admitted at the duties determiLLa bz- the new
tariff.

" I enclose a copy of this decree. The merchan-
dise which are not named in the annexed table will
not en.icl the benefit of the treaty until a period
which will be hereafter fixed. In consequence, car-
riages and coachmakers' work, cutlery, turnery
Ware, skins varnished and otherwise prepared,
works in skin and in wood, furniture, &c., although
comprised in the conventional tariff decided by the
convention of the 12th Oct. last, will remain sub-
ject to the present conditions of the general tariff
until the conventional tariff shall have been made
applicable to them in virtue of decrees to that
effect. I call the particular attention of the service
to this essential distinction."
The document then proceeds to discuss its second
part, which relates to the tariffs properly so called,
aid to a great number of details connected with
those on metals, such as iron, steel,
copper, zinc,
lead, as well as all the works manufactured from
'hem. It terminates in these words :

In concluding these instructions, I must call the
attention of the service to the spirit which must
preside over the application of the new tariff.
" The economic programme summed up by the