Alexandria gazette & daily advertiser. [volume] (Alexandria [Va.]) 1817-1822, 1819-05-03

'ue PotV "stP"e"t' yet VI mere be such
Consul in the country, in which that DIR,
is situated, the invoices must be verified
before him.
| The sense in which the word co,nt,,
as used in the law, is to be understood i
: that England is one country-Ireland anc.
Their, and Scotland, &c. another.
Ithaving been intimated to the Trea.u.
ry. that, by the laws of England the Con.
suls ofthe United States, resident therein
could not administer oaths, the Secretary
of the Treasury, in the circular communi.
cation already alluded to, has made The
following regulation:
In all cases where, by the munic;paI
laws OF the country in which they exercise
their functions, they are restrained from
administering oatbs, the veriGcation re-
CURED by the eighth section of the act NAV
be made, in the presence of the residen,
consul. before any magistrate duly au,bo.
rised to administer oaths and such Cons,;
shall certify, moi only the official character
of the officer, and that the oath was admin.
istered in his presence, but the person to
whom il was administered, is Of respecla.
Bile character, and who according to the
provisions of the said act. ought 10 verify
the said invoices"
Different opinions have also been enter.
tanned, as to- the correct construction Of
the thirteenth section of that act.
When goods liable to an ad valorem
duty, are imported into the United States.
the invoices Of which are required to be We.
ri6ed, as before mentioned, but are not We.
ri6ed, or are verified, but not in coniormi.
ty with law, all the packages are to be o.
pened, and every article is to be appraised
. in the manner pointed out in the ninth Sec
ton Of the act. The doubts expressed,
have been, whether, although the apprais-
ed value, may not be greater than the in
voice uaiue or ifgreatel, but may not ey.
coed it by twenty-five per centunr, the adj
dition OF fifty per centum mentioned in the
eleventh section, is TO be made to the ap.
praised ualue.
In one or two cases, in which it satisfac.
torily appeared, that, the owners of the
goods, were led into an error, by miscon.
struction Of the law, by Consul of the
United States, il was considered reasona.
bic, not to exact the penalty of fifty per
tentum but in all cases, in which an omis.
sion takes place in the verifcation of invoi-
ces, required to be verified, and the omis-
sion be ascribable to the owner of the
goods, you are to add fifty per 'centum to
the appra,sed value, the thirteenth section
saying that, goods not admitted to entry,
for want OF the veri6cation required by the
eighth section," shall Be subject TO the same
appraisement and to the same addition to
the appraised Udlue, as are prescribed by
the eleventh section, &c. the construction
given to which, by the Secretary of the
Treasury, is, that the failure to produce
invoices duly verified should, in contempla.
ton Of law, be considered equivalent, to
the act Of fraudulentIy invoicing merchan.
die at twenty-five per centum below its
real value.
By the existing laws, copper rods, bolts,
spikes, or nails, are liable to duty of four
cents per pound; and copper in pigs, bar,
or plates, suited to the sheathing of ships,s
exempted from duty.
What are some times termed round COD.
per bars, and are generally used tor the
fastening of vessel, are considered as
coming under the classification of {" copper
, rods, bolts, &c." and, therefore, liable to
duty Of four cents per pound.
There is some ambiguity in that part OF
the act Of the 9th ofApriI, 1916, exempt.
ing from duty, cooper and brass, in pigs,
bars or plates, suited to the sheathing Of
SHIPS"
The only rational construction which can
be given to the words, suited to the
sheathing of Ships" is, that they relate,
exclusively, to cope, in plates, or, in other
words, sheets.
According to this view Of the subject, cop.
per in plates, suited to the sheathing Of
ships, (what should be so considered, wa,
defined in circular from this Department
Of the Esd Of January, 1857 and copper
and brass, in pigs or bars, only, are to be
exempted from duty, independent Of old