New-York tribune. [volume] (New-York [N.Y.]) 1841-1842, 1842-04-07

duty goods, and merchandise shall be es,laen
have been actually purchased, or the actuaI value
sne shall have been procured man Dy
wise procured or to the appraised value appraissd shall
be- added all charges except insurance.
SCI 4nd be it f1r.ae. enacted, Tha. the Secretary OF
The T-e,s,r,, and he is hereby authorized al any tune
hereaer any adj valorem duty INTO It's equ!valen;
specific duty according TO the general cusiohous valua-
S 3e o no is Proa That nothing in his ac aI alb be
constue prevent affect the distribution Of the pr-
The fourth oil September, thousand eight hundred and
iory-one any thing in said act 10 the contrary notwh
standing.
SEC ). 4ni be 1t }urtst7 enacted That and after
merchandise, imported from abroad and subject duty
upon Importation shai, within months after importation,
De s9d by way OF ancon within any COLLECTION dcs OF
duty and for the OF The United States, The
three dollars for hundred dollars OF the purchase
ney or prlce the whole sold: which duty SHALL how
ever be charcabie only up auction sale OF the
goods and merchandise after such importation there
Of and all goods, wares, and merchandise that shall be sold
nj the price tie determined by sale auction
OF sample or samples, portion thereof, determine The
price sale the residue or any other portion
thereof, shall taken and deemed be sold by
auction within the meaning and Tor The purposes OF this
The amount OF the duty aforesaid upon every such sale shall
be paid within tive days such he collector ofc
district for the OF the United States, by the auconeer
or person Officiating and 10 selling hv wav OF auction who
hereby authorized said amount ont tho pur.
chase money proceeds OF such sale being three per
um Or the whole amount, 81 such proceeds,
bGrse 10 him such payment; and the several collectors
hereby authorizes and required 10 demand collect and
ceWe the said duty every such and to take all
sary and proper measures the law otherwise
cover and receive the and IN all suits and
sizes for the recovery OF such duly or upon bond for
any penalty herein prescribed 10 relation such sales the
burden of proof shall be upon person defending against
c TO show that the goods merchandise
question, last imported more an six months before
the sale in question: or that the said duty had already been
duly paid or secured upon an auction sale thereof since Their
contained shall extend 20 auction sales made by officer
OF the aw, or by his command, III and for the execution
legal process TO sales made pursuant any law OF be
United States or OF asy State, tor the collection ofany tax
or duty.
sec 1ndbe htrtttr enacted, That before selling, as
aforesaid, by OF auction, any such good, ami
merchandise, subject to the duty prescribed the pre-
ceding section, the person selling shall either
paw the SAID duty, give bond bonds the collector
the district who hereby authorized and required to
celre the same IN sum not less than tive hundred dollars
than ten thousand dollars the discretion OF the
collector having reference TO the of sales intended
and OF the duties thereon with sufficient surety suetes
receive the payment OF said duty which bond or bonds
he made applicable 10 any such sale specified therein
all such that may be made by such person or per-
sors giving the rilhn time exceeding year
from the date thereof specified therein and shall be cond
toned tor the render OF fun and true account OF the art
Giles Sold and for the payment OF the the said duty
thereon, the said collector for the United States, within
five days after each and every such sale and every person.
other than excepted 1.-THE provso the end OF the
preceding section who shall aforesaid, sell by way OF
auction such goods wares, merchandise chargeabl"
with the said duty according 10 The prorlso OF tie next pre-
ceding section shall forfeit and pay sumequa to the value
of the articles Sold be recovered in debt
the United stats the other hall to anv person who ha
first sue OF inform and prosecute Therefore Proriaed ho
ee Thai nothing herein contained shall be construed
repeaior alter Stnte municipal law regulation
relation TO sales at auction
SEC. ind be il further enacted Tha, on all articles i'm
ported after the hirIie day OF JUNE next where The sane
shall be appraised alta higher rate than they nvoiced
double duty shall be paid the said apprasemen
above the invoice Propded That the person claiming
,bran Inys frptI,