Constitutional Whig. [volume] (Richmond, Va.) 1824-1832, 1830-10-26
CIRCULAR
TO TIE coLLEcrons OF TILE e,.e.

Treasury Department. Oct 8h 1880
SIR,-luquries having been made as to the con-
structon of the first clause of the third section f
the act OF the 29th of May last, s.for the more Of
iectuai collection of the mpost duties" some fur
tner explanation OF the views of the Department on
the subject may be necessary.
The law prescrbes, that from and after the aot,
or Se pemoer. 1889. whenever gonds ~,i,.el.
OF cotton is component par, OF similar kind, Blu,
not imported from beyond the Cape ofGood Hope
shall be the duty of the appraisers 10 adopt The
vane of the best articles contained in such pack
age as the average value ofthe whole.
Fhe hrst point upon which explana ion has beer
sought is, as to the kind of goods embraced in thi
clause Phe words of the law, however, are sc
Clear ana Gonpre hsnsaTo as to shew no exception
was intended by the legislature which is not ey-
P'essed-uniess there be articles, of which wool or
cotton Is component part that are not liable to an
adValorem duty As no other than advaoremsgoods
are subject TO apprasement, presumed thai these
only are embraced in the clause
The second point is to the size OF the packaoa
AS this is not fixed by law, and as it MIGHT caEse
great inconvenience to require goods of everv de-
Tption TO be put up packages of the usual sjze
each containing articles all of The value it was
deemed within the proper powers of the department
and IN conformity with the intention of the act to
authsrIze dImnuton eff the size of the packa re az
a substitute for the assorted packages which were
before used for the convenience of trade i'm the i'm
Portation OF certain description of articles. But
neither the words Of the ac., the commpn accep-
taton OF the word package, will admit OF its being
CONSIDERED synonymous with the words article or
piece. 1t was, therefore, not the Intention of the
department, by the instructions Of the 10th June,
TO authorize the putting of goods in single pieces,
under the denomination of packages.
In the construction given TO the meaning of the
term Package the Department has sought, as far
might be consistent with the intention of Congress,
NO conform the operation OF the law TO the customs
81 trade among fair dealers; and it believed that
the circular of the 9th of June will have removed
AL difficulties. But, If any attempt be made, under
! tn to or
! evae the law, the party making such attempts will
SUBJECT himself TO the penalty of the 9TH section of
the act, which provides that elf any package or in
voice be made up with intent, by false Calculation or
extension, otherwise, TO evade and defraud the
! revenue. the same shall be forfeited
l. Fit be found that the time fixed in the act, (3olh
kSeptember, 1907 for carrying into effect the PROV
| sons Of the Sd section will have allowed too short
notice TO all who may be affected by it, Congress
alone can grant relief But it mav be proper IN the
meaniIge. 10 adopt measures for ascertaning at the
respective custom houses when the goods are ap-
praised, the amount of tie increase of duty which
may accrue from the average upon the best article
in eakh PACKAGE as to ell goods ordered before the
prorrulgaton of the act. For this purpose you will
III sll where the ddty has BEEN or may be-
cbsrged upon such goods according to the value Of
tie best articles contained in the package, cause all
such goods to be examined and appraised in the
If they had not been subjected to duty on
such valuation, and will cause a register be kept
of such ADVERTISEMENT; that fCongress should see
proper, the duty may be charged accordingly. This
proceeding, however, is not any way TO interrupt
the execution Of the Sd section of the act IN the
meantime but; the duties all such articles to
be charged and paid, or secured, in the same man
ner If no such apprdisement is herein directed
had been made This additional apprasement may
be discontinued at the close of the present year.
] am, respectfully your obedient servant,
S. d. JNGHAM
Secretary of the Treasury.
To the Collector Of the Customs.