Indiana State sentinel. [volume] (Indianapolis) 1841-1853, 1842-10-04

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oo' or 70 any permanent appraiser Of any letters
Counts or invoices his POSSESSION relating 10 the same
i which purpose they hereby respectively authorized
to administer oaihs aud sfr aud any person
called shall neglect refuse attend shall decline
10 answer, or shall If required refuse to answer in writ,
ing any Interogatoies, and subscribe his his
deposition. to produce such papers when required
ne sha forfeit and pay TO the United States the Of
one hundred dollars aud if such person he the owner
importer. conssnee, the spprasement which the said
appraisers, CT collector and naval officer where there are
n" legal appraisers may make of the goods. wares. and
merchandise shall be final and conclusive OF Con-
gress To the contrary notwithstanding and any person
who shall ~iuIly eorrupiy affirm falsely on
suen examination shall be deemed guilty e perjury and
be be The owner. importer. consignee, the merchan
disc shall be forfeited and all testimony writing or
dep sons taken by Of this section, shall be filed
IN the collectors Office and preserved for future
reference, to- ransmel 10 the Secretary of the Treas
ury' when be shall require the Provided That the
importer owner agent. cOnsIgnee, of any such goods
shall be Dissatisfied with the apgrasement and shall have
complied with the foregoing acquisitions, he may forthwith
give notice to the collector such dissati~fac
ton the receipt # which, the collector shall select
two discreet AID experienced merchants citizens OF the
United States familiar with the character and value of
the 'ods Ia question to examine and apprase the same
reeaby 10 The foregoing provisions and they shall
disagree the collector shall decide the and the
aPpraisrnent thus determined shall be final AID deemed
aud taken 70 he the value Of said goods and the u-
u shall be levied thereon accordingly any act Con
gress To the contrary notwithstanding: Provided also
That Ia al cases where the ual value be appraised
estimated and ascerined herenheiore stated of any
goods, and merch ndI-e imported the United
s'a'e-. aud subject any al ,aorem duty OF wherein
the juy Is regu ael by directed imposed or ell
the value OF the square yard other parcels guam
uiy thereof shall exceed 10y ten per the
invoice yaue then addition the duty imposed by
the there shall b. levied and collected on the
same goods wares and merchandise, fifty per of
the duty imposed on the when fairly invoiced.
sEc. =. And he II further enacted That the several
III -. 4
regulations may I've prescribed hy the Secretary of the
Treasury. whenever they shall deem protect
and secure the revenue ct the Une frauds
or undervau 'on. and the is practicable take the
am 'unt OF duties chargeabe any article bearing al
vaorem rate of duyn the article Itself according the pro-
portion o. rare per centum of the tut, SAID article and
~ goods, 50 taken the collector shall he sold
n pubic auction within twenty days from the time of
taking the same IN the prescribed in this and
place the proceeds arising from such sale in the Treasury
of tie Unite! States: Provided that the collector or
appraiser shall he allowed fees commissions for
tax 80 aud dsposing Of SAID goods and paying the pro-
ceedS Thereof into the Treasury other than allow
81 by law.
SIC. 10 And be it further enacted That if ans
shall knowingly and wilfuy, with intent deiraud the
re'enue o the United Sta IS. smugge candes,Iney
introduce into the United States any goods.
merchandise, subject duiy by law and which should
have been Invoced without paying accounting for the
duty snail nuke pass, attempt pass. through
tie cuson-hoase cny iac, forged fraudulent invoice
she'll &c deemed guilty of misdeneanor and on conviction
thereof shall he fined IN any exceeding five thou
"a d dollars, imprisoned for any of time not
cecing both. the discretion Of the court
sac. 20 Aud b. II further enacted. That there shall be
levied collected AMI patton each and nonenumerat
ed article which bears slmltude, either IN material
quality texture, or the which he applied, To
any enumerated article cha-geahI with du,y the
oi duty which lev and charged tn emu rerat
ed at Gle VIII ch 1t nhes any of the pacu
lars bc1f mentioned; aBd any non-encmeratel article
equally resembles two more enume aed articles, OF
winch dill, of du are charge ,be there shall
D. levied collected. AID paid, such non-enumer ed
aricle. the sam rate OF duty is chageahe the
Gle when 1t res mbes paying the highest duty AID OF
all ARTICLES Manufactured tron two materials, th
duty shall be ASSESSED at The highest rates 1t which
Of is component parts may be chargeahle.
SIC. RI And be further enacted That the collectc
shall designate the invoice least one package of
invoice, aud package at least of every package
goods. merchandise, aud greater number
hud he of either Of the appraisers deem necessary.
ported such port, be opened, examined and ap
fraised aud he shall order the package packages
dc, grated TO the public stores. for examination and
y any package be found by tie appraisers II contain al
d specified IN the Invocc and they malorit
: II them shall b. f opinion that such article omit
III the invoice with fraudulent intent tie part of IA
D. hi per. agent the contents OF the entire pack
2 "a which the ance may be- sh q, be liable to se'zur
= and forfeiture, thereof before court
e competent ur-ctoa but If sud apprais shall be
opinion hit such fraudulent intent exsed then III
ct such article s all he add the III
x DUTIES thereon pa accordingly and the shall be d
al lvcred T., the importer, agent cOnsignee Provide
At That such forfeiture may be remIlied by the Secretary
= the Treasury the production Of evidence satisfaction
d L. HIM that o fraud INTENDED Provided furthe
= That IT, the opening of any package or packages
goods Deficiency Of Article shall he found, e.
animation by the APPRAISERS the shall he certified
the collector the and allowance for the san
- he made in estimating the duties.
al SEc -. be It further enacted. That where good
r. aud merchandise. shall be entered ports whe
IN II appraisers. the hereinbeiore prescfib
al nlng the fregn value thereof shall he careful
on observed by the officers, to whom is commit
IN tie silma,Ins and collecting of duties
ID SIC 23 And be further enacted, TIN it shall be q
all duty the Secretary of the Treasury from time To tim
esi hli.h such rules aud regulations. incon-~e
with laws of thu tltcd STATES, To secure just ii,
-e ia aud Impartial Apr isal 6 all goods ware. and
re- rhind aforesaid. imported the United Ss-i'
and proper ut such actual marAet val
wholesale price thereof and o The square yards, p
of GELS other quantities, the may require, aud
ITO such actual market value wholesale price Of every
,rd them.
m SIC. 81 Aud b. further enacted. that shall be
CT duty of all collectors aud other ocer OF the customs
m and carry into eff ct all Instructions of the sec
of the Treasury relative To the execution Ut the Te
the laws aud ia any li.uty snail t.
me construction meaning of any part Of such
,ry laws the decision of the Secretary OF the Teasu
the shall be aud bnd ng upon all such cplec
a. other Officers Of the customs.
or SEc - And be enacted. That nothing in q
the ned shall apply goods shpfe IN vesi bou
md of the United states, actually having e her
rus port at ianng eastward of the Cape of Good Hope
the beyond Cape Horn. prior the hrs; day If Srp'ent
lies eighteen hundred aud forywo. and all legal provisc
the aud egu existing immediately before the thir
IN. day OF June eighteen hu dreJ aud forty two shall
ser applied 10 impOItsons which may be made III ves-
nv which have lri such last port of liding eastward of
, Cape of Good Hope hey ond Cape Horn prior TO :