The Middlebury people's press. [volume] (Middlebury, Vt.) 1841-1843, 1842-11-22

be deemed guilty of perjury, and 1t ne be
the owner, importer, consignee, the mer-
chandise shall be forfeited, u all testimony
in writing, or dispositions taken by virtue OF
this section. shall be filed in the collectors
office. and preserved for future use or refer
ence, or be tranmitted to the secretary OF
the Treasury when he shall require the
same: Provided, That ifthe importer,own-
err, agent or consignee. of any such goods,
shall be dissatisfied with the appraisement,
and have complied with the foregoing re-
ouisitions. he may forthwith give notice to
the collector, in writing OF such disatisiac'
ton; on the receipt of which, the collector
shall select two discreet and experienced
merchants, citizens of the United States,
familiar with the character and value oil
the goods in question, to examine and ap-
praise the same, agreeably to the foregoing
provisions and if they shall disagree the
collector shall decide between them; and
! the appraisment thus determined shall be
final and deemed and taken to be the true
value of said goods, and the duties shall be
levied there on accordingly, any act of Con-
gress to the contrary Notwithstanding Pro-
vided also, That in all cases where the ac-
tual value to be appraised, estimated, and
ascertained as herein before stated, of any
goods. wares, and merchandise imported
into the United States, and subject to any
advalorem duty, or whereon the duty is
regulated by or directed to be imposed or
levied on tire value of the square yard, or
other rarcel or quantity thereof, shall ex-
coed by ten per centum or more the invoice
value, then in addition to the duty imposed
bv law on the same, there shall be levied
and collected, on the same goods, wares
and merchandise, so per centum Of the
duty imposed on the same, when fairly in
voiced.
Sec. Is. And be it further enacted, That
the several collectors be and they are here
by authorized under such regulations as
NAV be prescibed by the Secretary of the
Treasury whenever they shall deem it me-
cessary to protect and secure the revenue
of the United States against frauds or IN.
LIBERALIZATION, and the same is practicable,
to take the amount of duties chargeable on
any article bearing an ad valorem rate of
duty, in the article itself, according to the
proportion or rate per centum of the duty
on said article; and such goods so taken,
the collector shall cause to be sold at public
auction, within twenty days from the time
of taking the same, in themanner prescri-
bed in this act, and place the proceeds aris-
ing from such sale in the Treasury of the
United States; Provided, That the collec-
tor or appriser shall not be allowed any fees
Cor fol nd of
said goods, and paying the proceeds thereof
into the Treasury other than are now allow
ed by law.
Sec. 10. And be it further enacted, That
if any person shall knowingly and wilfully,
with intent to defraud the revenue of the
United States, smuggle or clandestinely
introduce into the United States any goods,
wares or merchandise, subject to duty by
law, and which should have been invoiced,
without paying or accounting for the duty.
or shall make out or pass or attempt to pass
through the custom house, any false forged,
or fraudulent invoice, every such person,
his, her, or their aiders and abettors, shall
be deemed guilty of misdemeanor, and on
conviction thereof shall be fined in any sum
not exceeding five thousand dollars or i'm
prisoned for any term of time not exceeding
two wears, or both at the discretion of the
court.
Sec. 20. And be it further enacted, That
there shall be levied, collected and paid on
each and every non-enumerated article,
which bears a slmilitude either in material,
quality, texture, or the use to which it may
be applied to any enumerated article char
geabe with duty, the same rate of duty
which is levied and charged on the enumer-
ated article which it most resembles in any
of the particulars before mentioned, and if
any non-enumerated article equally resem-
bles two or more enumerated articles, on
which different rates of duty are chargeable,
there shall be levied, collected and paid on
such non-enumerated article the same rate
of duty as is chargeable on the article which
it resembles paying the highest duty and
on all articles manufactured from two or
more materials the duty shall be assessed
at the highest rates at which any of its CON-
ponent parts may be chargeable.
Sec. 81. And be it further enacted, That
the collector shall designate on the invoice
at least on package of every invoice and one
package at least of every 10 packages of
goods wares or merchandise, and greater
number, should he or either of the approis.
ers deem it necessary, imported into such
port, to be opened examined and appraised,
and shall order the packages so designated
TO the public stores for examination and if
any package be found by the appraisers to
contain any article not specified in the in.
voice, and they or a majority of them shall
be Of opinion that such article was omitted
in the invoice with fraudulent intent ON the
part of the shipper, owner, or agent, the con-
tents of the entire packages in which the
article may be, shall be liable to seizure and
forfeiture on conviction thereof before any
court of competent jurisdiction: but if said
appraisers shall be of opinion that no such
fraudulent intent existed, then the value of
such article shall be added to the entry,and
the duties thereon paid accordingly, and
the same shall be delivered to the importer,