Carroll free press. [volume] (Carrollton [Ohio]) 1834-1861, 1842-05-06

llonat duty oI len per centum snali Oe
remltted, so far as it regards such Of
the said articles as are the produce and
manufacture Of such Stale or Kingdom
as shat! admit the tobacco, graia, and
Hour as aforesaid.
Sec. enacts, That from and after
the said 30Ih day OF June next, the ad
Valorem rates Of duty on goods, wares
and merchandise, shall be estimated in
the following mariner: 10 The actual
cost, il The same shall have been actually
purchased, or the actual value, if the
same shall have been procured other.
wise than by purchase, al time and
place when and where purchased, or
otherwise procured, or to the appraised
vatoe,sIf appraised shall be- added all
charges except insurance
Sec 4 enacts That the Secretary Of
the Treasury be, an1 he is, hereby su-
lhorZed at any time hereafter. 10 con-
vert any ad Valorem duty into lts equi-
ValenI specific duty, according 10 The
general custom house valuation Of the
preceding year, Of which conversion he
shall give due notice: Provided That
nothing IN this shall be 80 construed as TO
prevent or affect lhe distribution of The
pubic lands, as provided by the act
approved the fourth of September, l84l.
Sec 5, That from and after the thif.
Ileth day Of June next, when any goods,
wares. or merchandise. imported from
abroad, and subject 10 duty upon rmpor-
tallon, be sold By way OF auction. with.
10 any collection district OF the United
Stales, there shall be LEVIED. collected,
and paid, as duly and for the use of
the UGlted States, the sum Of three
dollars for every hundred Of purchase
money or price Of the whole 80 sold;
which duty shall, however, be charge
able on oaIy the auction Of the sale
O! the same goods, wares and me rchan.
dIze, after such importation thereof;
and all goods, wares and merchandise,
that shall be sold a! the price or on the
terms determined by sale at auction, of
sample or samples, or portion there.
OF, TO determine the price or terms Of
sale Of the residue, or of any other
portion thereof, shall be taken and
deemed 10 be sold by way Of auction
within The meaning and for the purpose
OF this act The amount Of duty sfore-
said upon every such sale, shall be paid
within five days after such sale TO the
collector oil the district, for the use Of
the United States, by The auctioneer or
the person officiating, and so cling by
Wsy OF auction, who is hereby author.
sed 10 retain said amount out OF the pur.
chase money or proceeds Of such sale,
being three per centum on on The whole
amount OF the such proceeds TO meet or
reimburse 10 him such pay;-and the
collectors are hereby authorised and
required 10 demand, collect and receive
The SAID duty IN every such case, and
10 take all necessary and proper meas
ures IN the law or Otherwise 10 recover
and recslVe the the same; and in all
sulls and controversies for the recovery
OF such duty, or upon any bond, or for
any penalty herein prescribed in reIa-
tiOn to slch sales, the burden Of proof
shall be upon the person defending
against The same, TO show that the goods,
wares or merchandise in question: we're
last imported more than SIX months be.
lore the sale in question, or that the
said Guty had been already duly paid
or secured upon an auction sale thereof
since their last Importation; Provided,
however, That nothing herein contained
shall exteud 10 auction sales made by
an officer Of the law, or by mis- command
in and for the execution OF legal pro.
cess, nor to sales made pursuant 10 any
law OF The United States, or OF any
State, for the collection OF any new tax
or duty.
Sec 6, That before selling, as afore.
said. by way Of auction, any such goods,
wares merchandise, subject TO the duty
prescribed in the next preceding sec
ton, The person or persons so selling
shat either pay the said duty, or give
band or bonds 10 The collector OF the
district, who is hereby authorized to
: receive The same, in a sum not less than
five hundred dollars, nor more than
ten thousand dollars, at the discretion
ofthe collector, having reference to the
amour. of sales intended, and Of the du.
ties thereon, with sufficient surety or
/ snreies, 10 receive the payment Of SAID
duty, which bond may be applicable to
any one or to all such sales that may be
made BY such person or persons giving
The same within time not exceeding
one year from the date thereof, specified
therein, and shall be conditioned lor
i; the rendering of true account Of the
J articles sold, and for the payment oflhe
: amount of the sOid duty thereon, 10 the
, said collector OF the United States, with.
, in five days of each and every such
} sale; and every pc efson, other than as
! exec pied in the provso at The end Of