The daily union. [volume] (Washington [D.C.]) 1845-1857, 1845-07-17
REVENUE LAWS.

NV E4sOE LIN w =.
The following decision of the Secretary Of the
Treasury touches some new and important cases
under the tariff act, 1t is wonder that these pro-
visions of the law should have remained long DOR
mant
"TREAsuRY DEPARTMENT,
July IL, ls45.
Sir; The naval officer at New York having, un-
der date OF the 5th nst submitted for the consdera-
ton and decision of the department, the subject Of
interest chargeabe by law failure TO pay the du-
ties accrulng ON merchandise, in cash, have TO COM
munlcate, for your government the following views
and instructions ON the subject
"By the 18th section Of the tariff act of the 30th
of August, 1912 the duties imposed on all imported
merchandise required to be paid in cash. As it
has long since been udically seilled that duties ac-
crue on importation-that is to say, soon as the
goods brought within any port, with the nten-
Of being unladen and sold there-it legitimately
follows as a consequence that If the duties not
paid at the time they accrue interest attaches and
runs from that period until the duties are paid by
the importer 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-
cepuon TO this rule occurs by reason of the privi-
lege accorded by law, in allowing fifteen twenty
working days, dependent on the tonnage of the YES
sci, for discharging her CARGO Consequently, inn
porers are at liberty, at any time within these spe-
cited periods, TO make entry of their goods; and on
doing so, and paying the duties in cash, or by de-
pose Of money with the collector, deemed adequate
TO the actual duties on ascertainment no in
terest accrues in such cases.
"When the owner, importer, or consgnce.
chooses to avail himself Of the indulgence allowed
by the section before mentioned, and suffers his
goods to 60 into public store, there to remain for the
period of sixty or ninety days, as the may be,
before becoming liable to be sold for the duties the
thpa of his
before they carried to the public Stores and per-
nit or order for storage of the goods should be
given, as usual in other IT, any time with
in the periods before stated, or prior to the sale,
the party comes forward and pays the dutes inter-
est is chargeabe from the date Of the entry made at
the time the goods were stored So, where goods
sold in pursuance of the 18th section of the act
to make up the duties, interest runs from the dale
of the last mentioned entry.
"Before considering the provisions of the 18th sec
ton, it is proper to remark, that the utmost indu
gence in regard to any imported merchandise con-
templated by the act Of 1912, is simply forbear-
TO sell to realize the duties, for the periods of
sixty and ninety days, before indicated. Hence it
is manifest, that the 18th section contemplaes this
restriction; and, consequently, in its repeating clause,
annuls much of the 56th section of the act of I'd
March, 1899, as allows unclaimed merchandise to
main in public store for the term of nine months be-
fore becoming liable to be sold for dutes otherwise,
the owner, importer, or censgnee, by merely re-
ftisng or emitting TO come forward, and enter the
goods on importation, could have them deposited in
public store, and the United States kept out of the
duties for the space Of nine months This is deemed
to be contrary to the intention and policy of the law,
and cannot be sanctioned.
'tUnclaimed goods referred to in the act, con-
sidered to be such, where the owner, importer, or
consgnee, fails to proclaim himself at the custom
house at the time OF the entry of the vessel, be-
fore her cargo is discharged. All such goods must
be lodged in the public stores, there to remain for
the period of sixty or ninety days, as the case may
be- with the exception of those of perishabc ma
turc, as provided in the law; and at the expiration
of these periods, respectively said goods are TO be
sold, and the proceeds disposed of in the manner
prescribed in the section referred to. Interest, in
all such cases, is chargeable from the date Of the
entry of the vessel in which imported.
1.-The portion Of goods remaining after sale for the
duties, under the 18th section, must be returned TO
the public stores, there to remain until claimed
sold for storage Such sales for storage are usual
10 be made periodically, viz: at the expiration Of
nine months.
"Thc public sales Of goods under the 10Th and
18th sections should be made within the frat thirty
days succeeding the expiration Of the periods before
published in two more Of the public newspapers
having the most extensive circulation your port,
daily, for the space Of ten days prior to tae sale.
81 am, very respectfully,
"Your obedient servant,
ar. ]. WALKER,
Secretary of the Treasury.
&C. w. LAWRENCE, esq,
Collector of the Customs, New York"