Jeffersonian Republican. [volume] (Stroudsburg, Pa.) 1840-1853, 1842-09-21

uecllne 10 answer, or shall, II required, refuse
to answer, in writing any interrogatories, and
subscribe his nameso his deposition, or TO pro-
s'uce such papers, when so required he shall
forfeit and pay TO the United States The sum Of
one hundred dollars; and if such person be the
owner, importer, or censignee, the appraisement
which the said appraisers, or collector and ma.
val officer, where there are no legal appraisers,
may make Of the goods, wares, aud merchan-
disc, shall be final and conclusive, aay act OF
Congress TO The contrary Notwithstanding; and
any person who shall wil(ulIy and corrupily
swear or affirm falsely on such examination,
shall be deemed guilty Of perjury; and if he be
The owner, importer, or consignee, the mercflan-
dize shall be forfeited; and all testimony in wri-
uRg, or dispositions, taken by virtue OF this sec-
7ion, shall be fled in the collectors office, and
preserved foE future use or reference; or be
transmitted 10 the Secretary Of the Treasury
when he shall require the same: Provided, Tha,
II the importer, owner, agent, or cOnsgnee, Of
any such goods, shall be dissatisfied with the
appraiscmen,, and shall have complied with the
foregoing requisitions, he may forthwith give
notice TO the collector, in writing of such dissat
isfaction; on the receipt Of which, the collector
shall select two discreet and experienced mer.
chaais, citizens Of the United States, familiar
with The character and value of the goods in
question, 10 examae and appraise The same,
agreeahly 10 the foregoing provisions; and If they
shall disagree, the collector shall decide between
them; and the appraisement thus determined
shall be final, and deemed and taken to be the
true value Of said goods, and the duties shall be
levied thereon accordingly, any act Of Congress
20 the contrary Notwithstanding: Provided, al
SO, That in all cases where the actual value to
be appraised. estimated, and ascertained, as
herenbefore stated, OF any goods, wares, or mer-
chandise, imported into The United States, and
subject to any ad valorem duty, or whereon the
duty is regulated by or directed to be imposed
oS levied on the value of The square yard, or
other parcel or quantity thereof, shall exceed
by Ten per centum or more the invoice value,
then, in addition 10 The duty imposed by law on
The same, there shall be levied and collected, on
the same goods, wares and merchandise, fifty
per cenian on The duty imposed on the same,
when fairly invoiced.
Sec. Is. And be it further enacted, That the
several collectors be, and they are hereby au-
ihorized, under such regulations as may be pre-
scribed by the Secretary of The Treasury, when
ever they shall deem il necessary TO protect and
secure the revenue of the United States against
frauds or differentiation, and the same is prac-
,icable, 90 take The amount Of duties chargeablc
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 10 be sold at public auction, within twenty
days from the lime of taking the same, ia the
manaer prescribed in this act, and place the
proceeds arising from such sale in the Treasury
Of the United States, Provided, That the col
lecior or appraiser shall mol be allowed any fees
"r commissions for taking and disposing Of said
goods, and paying the proceeds thereof into the
Treasury, other than are now allowed by law.
Sec. l9. And be il further enacted, That if
any person shall knowingly and willuIly, with
'cieni 10 defrand the revenue OF The United
aies, smuggle or clandesiinely introduce into
the United SIaies, any goods, wares, or mer-
t1iaEdise, subject TO duly by law, and which
should have been invoiced, without paying or
accounting Tor the duty, or shall make out, or
ass, or attempt 10 pass through the custom
iiouse, any false, forged, or fraudulent invoice,
every such person, his, her, or their aiders and
abeiers, shall be deemed guilty of misdemea-
ror, and on conviction thereof shall be fined in
any sum not exceeding FIVE thousand dollars,
ar imprisoned for any term Of time non exceed
ing two years, or both, al The discretion Of the
court
Sec. 20. And be il further enacted, That
there shall be levied, collected, aud paid, on
each and every non-enumera,ed article which
bears similiiude, either in material, quality,
texture, or the use to which it may be applied,
io an enumerated article which il most resem-
l'es IN any Of the particulars before mentioned;
aud If any non-enumerated article equally re-
Sembles two or more enumerated articles, on
which different rates Of duty are chargeable,
here shall be levied, collected, and paid, on
such non.enumerated article, the same rate of
duty as is chargeable on the article which il
resembles paying the hghes, duty; and on all
articles manufactured from two or more mate
rals, the duty shall be assessed at the highes,
rates al which any of its component parts may
be chargeablc.
Sec 81. And be il further enacted, That the
collector shall designate on the invoice, at least
one package Of every invoce, and one package
al least of every ten packages OF goods, wares,