Herald of the times. [volume] (Newport, R.I.) 1830-1846, 1842-11-03


subscribe MS ,nanc to his deposition, or To pro,
,,luce such papers when so required, he s'"',
.iorfcit and nav 10 the United States the sum o'
one hundred dollars und,ir such person he lhe
owner ,imporer,or r"nsisnee, the appra's'u'e"'
whi,h the said appraisers, or collector ana '"'
val officer, where there are'noIlogal appraisers,
may make Of the goods, wares, sand herchah ,
disc, shall be final and conclusive, any act ol
Congress io The contrary Notwithstanding anu
any person who shall wilinlly aud corruplIy
swear or affirm lasoly, on such examination,
shall be deemed guilty ofporjury, aud II he be
the owner, .mpnrter, or consIgnoo, ihe incf-
chnndise shall be fortified aud all testimony
in writing, or dispositions taken by virtue oi
this section, shall be 'lileI in the collector =
office, aud preserved Tor future use or refer
ence, or be Transmitted Ia the Secretary OF the
Il Treasury when he shall require the same
\ Proridfd, Ilhat if the importer, owner, agen',
/ or corsi.nee, Of any such goods, shall.be 'dis-
satisfied with the appraiscmcni, anu sl'a'' nave
Icompliad with the foregoing rcqnisiiions, u"
ma, lorthwlth give notice I" the collector, III
II writing of suchdissatisiaction on the receipt
| of which, The collector shall select Two dis
Greet aud experienced merchants, citizens of
the United States, familiar with the charac ter
and value of the goods in question, to examine
| and apprase the same, agrrcably To lie lore
! noina pru> isions; aud If they shall disagree,
! the collector shall decide between them aud
/ the appraisemcnt thus determined shall bc H.
| nal, and deemed aud taken lo bc the true val
uo of said goods, aud the duties shall bo levied
/ thereon accordingly, any act oi Congress 1"
II the contrary notwithstanding Pf0r,ded, Ws0,
| That in all eases where the actual value to be
appraisct, estimated, aud ascertainod as here
| nbclorc stated, of any goods, wares, and mer-
|, chaudse imported into the United States, sub
,..t al
| duty is r,guaed by or directed To be imposed
| or levied on the value of the square lard or
| other parcel or quantity thereof shall exceed
| by ten per ccntum or more The invoice value,
! then, IN addition to the duty imposed by law
\ on the same, there shall he levied aud collect
\ ed on the same goods, wares and merchandise
II fifty per ccnium of the duty imposed on the
same, when fairly invoccd
Il See Is. .ind be IL further ehactcd, That the
several collectors be-, and they are hereby, au-
Il thorizrd, under such regulations as may he
prescribed by the Secretary of the Treasury,
\ whenever they shall deem it necessary 4" pro-
I. tcct aud secure the revenue of the United
/ States against frauds or characterization, and
| the same is practicable to take the amount oi
| duties chargrablc on any article hearing an al
| valor,m rate of duty, IN the article itsci, ac-
| cording to the proportion or rate per ceni'in'
| of the duty on said article ; and such goods So
taken, the collector shall cause to be sold ~
| public auction, within twenty days from the
Il time of taking the same, IN the manner pre-
l scribcd ia this act and place the proceeds
| arising from sIdii -,alcin the Ireisl'ry "i ihe
/ United States Proridcd, That the collector or
\ appraiser shall not be allowed any ices or com
II missions for taking aud disposng Of said goods.
and pa, ing the proceeds ,hereotlnto the Tica-
/ sury, other than are now allowed by law.
II Sec. -. .md be utariher en0ctcd, That il
any per.on shall knowingly aud wlliuliy, with
!! intent To driraud the revenue OF the lnIied
lL States, snugele or clandastindly tnlroducc m
| to the United States any goods, wares, or
merchandise, subject to duty by law, aud
/ vlidi. should have been inv"lced, without
II paving or accounting for Ill" duty, or shall
II make out, or pass, or attempt 10 pass, Ihfohsh
The custom houses, any tal,c, forged, or ira'i-
duent Invoice, every such person, his, her or
| their nidcrs and abbrtlors, shalt be deemed
guilty ui % mi,dcmeanor, Il on conviction
thereof shall be fined IN any sum not exceed
ing five thousand doiIass, or imprisoned for amy
term of time not excrcdn. two years, or both,
at the discretion of ihc court.
H See. 30. .7bd b'H further 'aarffd, That there
shall be levied, collected, aud paid, on each
aud ovcry uon.cnumeral,d article, which bears
Il "A simlitude, either in material, qnaliiy, tex
Il turc, or Tie use to which it may be applied, I"
any cnum,rat,t article chargcabIe with duty,
H The same rate Of duty which Is levied aud
| charged on the enumerated article which II
most rcscmblnsiu .any of the particulars be-
i fore mcntinnrd:; aud if any nan enumerated
| articles equally resembles two or m".o,onuine-
! rated articles, on which different rates of duty
| are charrcablr, there shall be levied, collected
| and paid on such non-enumaratcd articles III,
| same rate Of dnty as is clargcablc ,on the ar
| iiclo which it resembles paying the highest
| duty and on all articles manufactured from
two or more materials, the duty shall be rs.
scsscd at the highest rates at which any of lis
component parts may be ohargrablc.
Il See. 81 .lnd be- IL fnrth0r cndctcd, That the
! collector shall designate on ihu invoice al least
one package of every invoice, aud one package
at least of every ten packages of goods, wares
or merchandise, and a greater number, should
| he or either of the appraisers deem II nccessa'
H ~, imported into such port, to be opened, cx-
/ amincd, and appraised, and shall order The
! package or packages so designated To the pub
II lie stores for examination and II any packing,
\ be found by the appraisers to contain amy arli'
II Gle not specified IN the invoice, aud they or Il
| majority Of them shall be Of opiuiun that snci
/ article was omitted in the invoice with iraudu
4 lieut. intont un the part of the shipper, Owner
/ or agent, the contents Of the chtire package ~
/ which the article may be shall be liable To sci
II IllrD dIlu forfeiture on tDN\ ltlon lHN''bl w
\ fore any court of competent JnrlSdciIon; bn
H if said appraisers shall be Of opinion that n,
Il such fraudulent intent existed then The value
II of such article shall be added "a the entry aud
4 the duties thereon paid accordingly, and The
4 same shall be Delivered to the importer, agent
\ or consigucc Proridcd, That such Iori' itnr,
may be romilled by the Secretary ot the Trea
| sury, on the production of cvidence, satlsiac
Il tory To him, that no fraud was Intended Pr0
| ridcd further, That it on the opening oi an,
| package or packages of goods, deficiency o
! any articles shall be found on examination b,
H The appraisers, the same shall be certified Il
! The collector on the invoice, and an aIlowand,
/ Tor the same be made IN estimating the duties
/ sec. % .lnd be IL further enaci,d, Tha
/ where goods, wares, and mere handisc shall b'
| entered AT ports where there are no appraisers
/ the mode herein before prescribed of asccr
| tanning the foreign value thereof shall be care
| fully observed, by The revenue officers TO whom
! is committed the estimating and collection Z"
! duties.
Sec. %. .7nd be II further cnactcd, That i
I shall be the duty Of the Secretary of the Trca
| sury from time Ia time To establish such rnl'i
! and regulations, not inconsistent with the law
\ Of the United states, To secure II just faithful
aud impartial appraisal ofal goods, wares, an'
! mere chandisc, rs aforesaid, Imported INTO Ill,
United States, aud Just and proper entries -