Vermont watchman and State journal. [volume] (Montpelier, Vt.) 1836-1883, 1842-09-16

equal In amount to the duty paid on the icreign
sugar, from which il shall be manufactured, to be
ascertained under such regulations as sha De pre-
scribed by the Secretary OF the treasury, ana no |
more; and on spirits distilled from foreign mo- |
Insser a drawback of five cents per gallon till the
first day of January, eighteen hundred and forty
three, when il shall be reduced one cent per gal
Ion; and annually, on the first day OF January
thereafter, the said drawback shall be reduced
one cent per gallon until the same shall be wholly
discontinued Provided, That this act shall not al
ter or repeal any law now in force regulating tho
expectation of sugar refined, spirits distilled
from molassss in the United States, except as TO
the rates of duties and drawbacks.
Sec. Is. And he it further enacted, That in the
case of all goods, wares and merchandise impor-
ted on and after the day this act goes into opera
ton and entitled TO debenture under the existing
laws, no drawback of the duties shall he allowed
on the same, unless snd goods, wares, or mer-
chandse shall be exported from the United states
within three wears from the date of importation OF
the same; nor shall the additional rate of duty le-
We'd by this act on goods, wares, and merchan-
disc imported in foreign vessels, be refunded IN
case of re-eSportHtion Provided, That TWO ono
one half per centum on the amount ct all draw
backs allowed, except on foreign refined sugars,
shall he retained for the use of the United Staies
by the collectors paying such drawbacks reSpec-
lively aud in the case of foreign refined sugars,
ten per centum shall he so retained.
II
cases where there is or shall he imposed my nd
vaorem rate olduty on any goods, wares or tner-
chaudse imported into the United States, ana III
all cases where the duty imposed shall ny .nw he
regulated 10y or directed TO be estimated or based
upon the value OF The square yard, or OF any Spe-
Gifted quantity or parcel of such goods, wares or
merchandise it shall he the duty of the collector.
within whose district the same shall he imported
or entered to cause the actual market vAlue
wholesale price thereof ut the time Nhen purchas-
ed, in the principal markets Of the country from
which the same shall have been imported into the
United States or Of the yards, parcels or quniti-
ties, as the may he, to be appraised, GsIlmated
and ascertalued, and TO such value or price, to he
ascertnined in the manner provided in This act,
shall be added all costs and charges except insur-
nnce, and including in every case, charges for
commissions at the usual rates, as the true value
at the port where the same may be entered upon
which duties shall he assessed. And it shall, in
every such case, be the duty OF the appraisers of
the United States and every of them, aud every
person who shall act such appraiser, or of the
collector md naval officer, as The case may be, by
all the reasonable ways and means in his or their
power to ascertain, estimate ami apprnse the true
and actual market value aud wholesale price, any
invoice or affidavit thereto to the contrary not =
withslandng of the said goods, wares, and mer
chandise, AT the time purchased, and III the prin-
cipal markets of the country whence the same
shall have been imported into the United States,
and the number Of such yards, parcels or quunli-
ties, and such actual market value or wholesale
price Of every OF them, us the case may require
aud all such goods wares, or merchandise, being
manufactured of wool, or whereof wool shall be
a component part which shall he imported into
the United States in unfinished condition, slall,
in every such appraisal, be taken, deemed and es-
tlmaCd TO have been at the time purchased, and
pnce whence the same were Imported mo the
United States, of as great value iflhe same had
] hpo, tiraIv cd Hhnt llcnsp
| where goods, wares and merchandise subject TO
| an ad valorem duty on which the duties are to
! be levied upon the value of the square yard, and
in all cases where any specific quantity or puicel
! Of such goods, wares, and merchandise shall have
been imported into the United States from coun-
| try in which the same have not been manniacur.
| ed or produced, the foreign value shall be apprai-
sed and estimated according TO the current mar
ket value wholesale price OF similar articles II,
the priuc pal markets of the country of produc-
ton or manufacture, at the period of the exl'oria-
ton of said goods, wares, and merchandise 10 the
4 United States
Sec. IL. And be it further enacted, Tint it sha
be lawful for the appraisers, or the collectors and
naval officer, as the case may be, 10 call before
them and examine, upon oath or affirmation, any
owner, importer, consgce, or other person, touch
ing any mntter or thing which they may deem
material in asceraining the true market value oil
wholesale price OF any merchandise imported, ant
10 the collector or TO my permanent appraiser, o
any letters accounts, or invoices in his pOssessloI
relating to the same, for which purpose they are
hereby respectively authorized 10 administer oath
and ahrmutlons; and II any person SO called sinai
neglect or refuse TO Huend, or shall decline TO an
swer, Or shall, if required, refuse to answer II
writing any interrogatorles, and subscribe his name
to his deposition, to produce such papers whel
so required, he shall forfeit and pay tn the United
States the sum OF one hundred dollars; and
such person be the owner, importer, or conslgnee
the appraisement which the said appraisers, o
collector aud naval officer, where there no le
gal appraisers, may make OF the goods, wares, an'
merchandise, shall be final and conclusive, M.
r act of Congress 10 the contrary notwithstanding
and any person who shall wiully aud corrupt
\ swear affirm falsely, on such examination, sha
Z be deemed guilty ofperjIry, and il he he the own
e err, importer, or consgnee, the merchandise sha
d be forfeited; and oil testimony in writing, or dep
i osons taken 10y yiriuc of this section, shall b
filed in the collectors Office, and preserved for f
e lure use reference or be transmitted to the Sec
n rotary of the Treasury when lie shall require tn
e sane Provided, That if the importer, owner, a
gent or conslgnee, Of any such goods shall be di:
C satisfied with the appraisement, and shall hav
If complied with the foregoing acquisitions, he mn
il forthwith give notice to the collector, III writing
d OF such dissatisfaction; on the receipt of which
r. the collector shall select two discreet and expert
IS enced merchants, citizens OF the United States f.
l. miar with the character and value OF the goOl
d in question, TO examine and appraise the same,
Or greeahe to the foregoing provisions and if the
in shall disagree the collector shall decide betwee
J. them; and the appraiSement thus determine
r shall lie final aud deemed and taken to be the lru
value of said goods, and the duties shall be evie
E. thereon accordingly, any net of Congress to III
ID contrary Notwithstanding: Provided, also, Thu
e. in all cases where the actual value to be apprai,
N ed, estimated, and ascerlained as herenbeiore SIT
lie ted, of any goods, wares, and merchandise impo
in ted into the United States, and subject any
Is vaorem duty, or whereon The duty is regulated 1
lie Or directed TO he imposed or levied on the walt
n of the square yard, other parcel or quan
O. thereof, shall exceed 10y ten per centum mo
as the invoice value, them in addition TO the duty in
C, posed by law on the same, there shall he evit
to aod collected, on the same goods, wares aud me
10 chandise, so per cenlan of the duly imposed {
ha Same yyh an G,irlv nvoiced