Boon's Lick times. [volume] (Fayette, Mo.) 1840-1848, 1842-10-22

the tltne OF taKlnS Inc same, In the manner
prescribed in this act, and place the pro-.
ceeds arising from such sale in the Treas.
ury of the United States: Prouided, Tha,
the collector or appraiser shall not be al.
lowed any fees or commissions for taking
and dsposing of said goods, and paying
the proceeds thereof into the Treasury,
other than are now allowed by law.
Sec. 10. And be IL further enacted, That
if any person shall knowingly and wilfully,
with intent to defraud the revenue of the
United States, smugglc or clandestinely
introduce into the United States any goods,
wares, or merchandise, subject TO duty by
law, and which should have been irvoiccd,
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 abet-
tors. shall be deemed guilty of misdc.
meanor, and un conviction thereof shall be
fined in any sum not exceeding FIVE thou
sand dollars, or imprisoned for any term
of time not exceeding two years, or both,
at the discretion of the court.
Sec. 30. And be 10 further enacted, Tha;
there shall be levied, collected, and paid,
on each and every non-enumerated article,
which bears smilitude, either in material,
quality. texture, or the use TO which it
may be applied TO any enumerated article
chargeable with duty, the same rate of
duty which is levied and charged on the
enumerated article which il most resembles
in any of the particulars before mentioned;
and if any non-cnumeratod article equally
resembles two or more enumerated articles,
m snC Of ,tf, plta
able, there shall be levied, collected, and
paid on such non-enumcratcd article the
same rate of duty as is chargcable on the
article which it resembles paying the high
est 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 component parts may be charge
able.
See. 81. And be IL further enacted, That
the collector shall designate on the invoice
at least one package of every invoice, and
one package at least of every ten packages
of goods, wares, or merchandise, and a
greater number, should he or either of the
Appraisers deem it necessary, imported into
such port, to be opened, examined, and
| appraised, and shall order the package or
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 invoice, and
| they or majority Of them shall be of opin-
ion that such article was omitted in the
invoice with fraudulent intent on tho part
Of the shipper, owner, or agent, the con-
tents of the entire package 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 accord.
ingy, and the same shall be delivered to
the importer, agent, or cOnsignee: Pr0ri.
ded, That such forfeiture may be RENTED
! by the Secretary Of the Treasury, on the
/ production of evidence, satisfactory 10 him,
| that 30 fraud was intended: Provided fur.
tier, That il on the opening Of any pack
| age or packages of goods, a deficiency Of
any article shall be found on examination
I by the appraisers, the same shall be certi-
| fed 10 the collector on the invoice, and
an allowance for the same be made in esti-
mating the duties.
Sec. %. And be IL further enacted, That
where goods, wares, and merchandise shall
be entered at ports where there are no
appraisers, the mode hereinbeforc pre-
sbribed of asccrtaining the foreign value
thereof shall be carefully observed by the
revenue officers to whom is committed the
estimating and collection Of duties.
Sec. 90. Aad be 1t further enacted, That
it shall be the duty Of the Secretary Of
tie Treasury from time to time to establish
such rules and regulations, not inconsistent
with the laws Of the United States, 10
secure a just, faithful, and impartial ap-
prasal of all goods, wares, and merchan-
disc, as aforesaid, imported into the United
States, and just and proper entries Of such
actual market value or wholesale price
thereof, and of the square yards, parcels,
or other quantities, as the case NAV require,
and !of such actual market value or whole
sale price of every Of them.
Sec. 2t And be IL further enacted, That
it shall be the duty Of all collectors and
other officers Of the customs to execute
and carry into effect all instructions of
the Secretary OF the Treasury relative 10
the execution of the revenue laws; and III
case any difficulty shall arise as to the true
construction or meaning of any part Of
such revenue laws, the decision of the Sec
rotary of the Treasury shall be conclusive
and binding upon all such collectors and
other officers Of the customs.
Sec. 25. And be IL further enacted That
nothing in this act contained shall apply
to goods shipped in a vessel bound to any
port of the United States, actually having
left her last pnrl Of Iodinu oast,vard of ihf.