Richmond palladium. [volume] (Richmond, IA [i.e. Ind.]) 1839-1854, 1842-09-17

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greeably 10 The foregoing provisions; and 1t they
shall disagree, the collector shall decide between
them; and the aPPratsement thus determined shall
be final and deemed AMI taken 10 be the true val
Ne of sand goods, and the duties shall be lev led
thereon accordingly, any act Of Congress to The
contrary uotwiths lauding: Prorided, also That
IN al cases where the actual value to be oppraIs.
ed. estimated, and asceTtaIned as hcreinbefore
stated, OF any goods. wares, and merchandise i'm
ported into the United States. and subject to a.
ny al vaIorem d1iy, or wherein the tuty IS reg
ulated by or directed be imposed or levied on
the value OF the square yard, other parcel or
quantity thereof. shall exceed by ten per centum
or more the invoice value, then, IN addition 20
the duty Imposed by law the same there shall
be levied aud collected on the same goods, wares
and mercha udse, fifty per centam OF the duty i'm
posed on the Same, when fairly inVoiccd.
Sec IS And Be il further enacted, That The
several collectors be, and they are herehy nu-
thorized, under such regulations may he pre-
scrlbed by the Secretary Of The Treasury, when
ever they shall deem ~ necessary to protect and
secure the venue Of the United States against
frauds unva!uanon, and the same Is praclica.
ble, to lake the amount Of duties chargeable on
any article bearing ad vaiorem rate Of duty,
IN the article itself, according 10 tho proportion
per cCntum of the duty on said arlicle;
and such goods taken, the collector shall cause
10 be sold at public auction, within twenty days
from the time OF taking the same, IN The manner
prescribed ~ this act, and place the projects n
rising from such sale IN the Treasury Of the L.
States: Prorided. That the collector appraiser
shall not be allowed any fees or commissions for
taking and disposng Of said goods, and pay ing
the proceeds thereof INTO the Treasury, other thor
now allow ed by law.
Sec. 10. And be it further enacted, That If any
person shall knowingly aud wi(uv. with intent
/ 10 deiraud the revenue Of the United States
smuggle OF caEdestineIy Introduce into the U0
ted States, any goods wares, or merchandise,
subject 10 duty by law, and which shoald have
/ been invoiced, without paving or accounting for
he duty, or shall make out or pass, attempt 10
pass, through The custom house, any falsed for2-
ed, or fraudulent invoice, cry such person. ms,
her. or their aiders and ebetcrs, shall be deemed
guilty Of mislemeanor, and on conviction there
IT shall be tined IN any sum not exceeding five
thousand dollars, or Imprisoned for any term OF
time not exceeding tw years, both, at he dis
erection of the court.
I Sec. 20 AMI be It further enacted That there
shall be levied, collected, and paid each and
every non enumerated article, which hears a sun
iiitude, either III material, quality, texture, the
use To which II may be applied, 10 any euumtra
ted article chafGeahle with duty, the same rate
Of duty which Is levied and charged on the Gnu
merated article which il most resembles ia any
OF the particulars before mentioned aud If any
non enumerated article equally resembles two or
more enumerated articles, which different IA les
If duty chargeah!e, there shall he levied. col
lected, aud paid on such non enumerlred article
the same rate OF duty as Is ehargeabte 90 toe Al
tcle which i resembles paying the highes: duty
aud on ali articles manufactured from two al
more materials, the duty shall lie assessed ia
highest rates at which any Of its component
parts NAV be charge lble
Sec. p. And be il further enacted, That tn,
collector shall designate on the invoice nj leas
Que package Of every invoice, and one package 4
least of every ten packages of goods. wares, Of
merchandise, and a greater number. should he o
ne tbau
ted into such port, TO be opened, examined, ans
appraised. and shall order the package package
designated 10 the public stores for examination
: and If any package lie found by the appraisers /,
contain any article not specified in the inv oice
aud they aad ma 'rity Of them shall be ofoPln
ION that such article omitted IN the lGvoIc,
! with fraudulent intent The part Of the shipper
owner, agent, the contents Of the entire pack
age IN which the article may be shall he ltatIe Il
seizure and forfeiture on conviction thereof be
fore any court of competent luTisdictIon; hut /
: said appraisers shall be Of opinion that suci
fraudulent intent existed. then the value OF suci
article shall be added TO the entry, and the dutlc
/ thereon paid accordingly, aud the same shall b
delivered 10 the importer, agent. consIEnee
r Prorided. That such forfeiture may be rennitte
by the Secretary Of the Treasury, the PFC
ducton OF evidence. satisfactory TO hun. tina
no fraud intended: Proridcd further, That
on the opening Of any package or packages
l goods, deficiency of any article shall be foun
d on examination by The appraisers, the same sha
be certified 10 The collector the invoice, and
allowance for the same be made in estimating Ii
duties.
n Sec -. And be It further enacted That wher
IT goods, wares. and merchandise shall be eutere
d at ports where there are no appraisers, the mod
}. herenbefore prescribed Of ascertaining the foi
eign value thereof shall be carefully observed
! the revenue officers 10 whom is committed III
Y estimating and collection of dutles.
r Sec. 23. And be it further enacted, That
.hall be The duty Of the Secretary Of the Tres
sury from time to time to establish such rules
% reguiai ions, not Inconsistent with the laws OF III
D. United States, to secure lIsi, faithful. and in
e partial appraisal of all goods, wares, and merci
il andise, aforesaid, imported into the Unite
j States, and just and proper entries Of such actu