Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1845-08-08
Revenue Laws.
sent day.

We cut out the following letter, from
Mr.. Walker, for publication, three weeks
since, but owing to the pressure of other
matter of more immediate interest to our
readers, we laid it aside for "a more con-
venient day." 1t will be seen that the
Secretary touches upon some new and i'm
portant cases under the Tariff Act. But
the letter will speak for itself:
TREASURY DEPARTMENT.
July Hi, 1845.
SlR-The naval officer at New York hav-
ing, under date Of the 5th inst, submitted, for
the consideration and decision of the depart
ment, the subject of interest chargeable by
law on failure to pay the duties accrueing on
merchandise, in cash, have to communicate,
for your government. the following views and
instructions on the subject
s'By the 18th section of the tariff act Of the
3Oth of August, 1912, the duties imposed on
all imported merchandise are required to be
paid in cash. AS it has long since been ju-
diciously settled, that duties accrue on impor-
tation-that is to say, so soon as the goods
are brought within any port, with the inten-
ton Of being unladen and sold there-it legit-
imately follows as a consequence, that if the
duties are not paid at the time they accrue, in
terest attaches and runs from that period until
the duties are paid by the importer or owner,
or are realized in the mode indicated by the
law. The date and the entry of the vessel
would, therefore, ordinarily fix the time when
interest on the duties commences; but an eX-
ception TO this rule occurs, by reason Of the
privilege accorded by law, in allowing fifteen
or twenty working days, dependent on the
tonnage of the vessel, for discharging her car
60. Consequently, importers are at liberty,
at any time within these specified periods, to
make entry of their goods; and, on doing So,
and paying the duties in cash, or by depos.
lite of money with the collector, deemed ade-
quate to cover the actual duties on ascertain
ment, no interest accrues in such cases.
"When the owner, importer, or consignee,
chooses to avail himself of the indulgence al
lowed by the section before mentioned, & suf-
fers his goods to 60 into public store, there to
remain for the period of sixty or ninety days,
AS the case may be, before becoming liable to
be sold for the duties, the party must, never
theless, make entry Of his goods before they
arc carried to the public stores, and a permit
or order for the storage of the goods should be
given as usual in other cases. Ii, at any time
within the periods before stated, or prior to
the sale, the party comes forward and pays
the duties, interes: is chargeabe from the date
of the entry made at the time the goods were
stored. So, where goods are sold in pursuance
Of the 18th section of the act, to make up the
duties, interest runs from the date of the las,
mentioned entry.
/" Before considering the provisions of the
18th section, it is proper to remark, that the
utmost indulgence in regard to any imported
; merchandise contemplated by the act of ls42
is simply torbearance to sell TO realize the
duties, for the periods of sixty aud ninety
days, before indicated. Hence it is manifest
that the 18th section contemplates this restric
ton; and, consequently. in its repeating clause
annuls so much of the 56ih section of the act o
I'd March, 1899, as allows unclaimed mer
chandise to remain in public store for the tern
0 OF nine months before coming liable to be sol'
: for duties; otherwise, the owner, importer, o
t conslgnee, by merely refusing or omiting t.
e come forward, and enter the goods on impor
. tatlon, could have them deposited in publ
: store, and the United States kept out of tn
9 duties for the space of nine months. This i
II deemed to be contrary to theintention and pc
e licy of the law, and cannot-be sanctioned.
n ~"Unclaimed goods referred to in the &C
:, are considered to be such, where the owne