The daily union. [volume] (Washington [D.C.]) 1845-1857, 1846-12-03
THE DAILY UNION
CIRCULAR INSTRUCTIONS TO COLLECT
oRs AND OTHER OFFICERS OF THE
CUSTOMS. |
TREAsURr DEPARTMENT,

For the government of the respective officers Of the
customs in carrying into effect the provisions of the
annexed act OF Congress, approved 5oIh July, 1886
entitled AN act reducing the duty on imports, and
for other proposes, the following instructions and
regulations issued, and strict compliance there
with enjoined. .E.EF. .-h
In view of inquiries submitted, it becomes proper
10 State, that the aforementioned act goes into ope
ration and effect on the first day Of December next
and not the second, la conformity with decision
upon a similar question of construction ny the Su-
preme Court fthe United States.
The fourth section Of the provides that the ex-
pense OF weighing, guaging, or measuring, shall be
paid by the owner, agent consignee Of the goods
under certain specified circumstances. Whenever,
therefore, the invoice shall not contain any weight
quantity, or measure, the may be, and like
wise, when those quantities may be stated in the in
voice. but not 80 stated in good faith, but, being
properly tested found TO fall short OF the true
amount 70 an unreasonable extent, after making due
allowance for any difference between the mode OF
determining quantities under our laws by weight,
guage or measure and that Of the country or place
nom whence the merchandise may be imported,
and where good reason should exist for the belief
that the quantity incorrectly given in the invoice
by design, and with intention to evade payment
OF the proper amount Of duty then in all such
the expense Of the services referred to be de-
frayed by the owner, agent, or consignee.
IL any quantity, weight, or measure be stated in
the invoice entry, 1t nevertheless becomes neces-
sary as required by the instructions of the depart
ment, under the warehouse act, issued on the 18th
OF August last 10 weigh, gauge, or the arti-
Gle, to ascertain whether the quantity be correctly
given IN the invoice or entry II the quantity thus
asceralned is found to exceed that given in the in
voice or entry, the aggregate cost or value must be
made TO correspond with such increase Of the guam
ity, and the duties estimated and assessed accord
ingy But in no case are the duties to be levied on
an amount less than the invoice value.
| Where the weight, gauge, or measure shall have
IN nnda al in
warehouse, and such goods be Withdrawn either for
consumption or transportation TO another port of
try, in less Quantities than the entire importation,
the expense OF weighing, gauging, measuring any
such portions or quantities must be paid by the own
er, importer, or agent, whenever 1t becomes
sery TO perform either Of those acts in order to as
certain the dutlabe value of any such goods with
drawn from warehouse as aforesaid.
When articles Of the description before mention.
ed are transported in pursuance Of law, TO be re-
warehoused at another port of entry, they need not
be again weighed, gagged, or measured, in going in
to warehouse at the transportation port as the guam
titles specified in the certificate required by law to
accompany the same may be deemed the true guam
titles, unless special and sufficient reasons should
exist to render in the judgment of the collector an
other ascertainment necessary.
The bounty to be allowed from and after the LIST
day oil December next, in pursuance Of the 5th
ton OF the act, on the expectation Of picked fish OF
the fisheries Of the United States IL etrtd 10Th foreign
pounds on the salt used in curing said fish, To en-
title the exporter to bounty, strict compliance
must be mad with the requirements of the "Act lay
ing duty on imported salt, and granting bounty
on picked fish exported" &c approved 18th July,
1918.
The following decision, heretofore made on points
submitted under the sixth section Of the act it is
deemed proper TO incorporate with these instruc-
tons, viz: All goods which may arrive in port prior
to the first of December next, but which may remain
on board the vessel on that day or the day following
will be subject TO the rates of duty prescribed by the
tariff act of Both August 1912, unless entered and
bonded for warehousng prior To the first Of Deem
Der. IL the vessel should not arrive in time for the
importer to complete the warehousing entry and
give bond before the first Of December, due notice
on his part that he desires to avail himself of the
lower rate Of duty prescribed by the revenue act of
3Oh July, 1916, will be sufficient; tho peculiar cir
cumstances justifying constructive warehousing
in such cases. such notice to be given before the LIST
Of December.
Goods remaipsng in pu bic store on the second day
Of December will be subjected to the rates of duty
imposed by the act of 30th July, 1876, whether the
rates under said be higher or lower than the rates
chargeabie by law at the time Of the arrival thereof
provided such goods imported after the passage
of the act Of Both July, 1876.
Importers, therefore, to avail themselves of the
| duty imposed by the ect of the Both August 1912
must pay the duty before the first day of December
if the goods are IN the public stores.
| Inc seventh secuen OF the act allows goods,
wares and merchandise to remain in the public
stores for the space of year without payment
Of duty. The year will therefore commence on
the day on which entry of the vessel in which
the goods are imported is made at the custom
house. Where goods remain in warehouse be-
| yond one year, as aforesaid, without payment
of the appropriate duties and charges thereon,
they must be appraised and sold in conformity with
law and the instructions Of the department issued
under the warehousng act on the 18th Of August
| last No interest on the duties becomes chargea-
BILE in the Of any goods imported after the pas
sage of the act of Both July, 1876, if the duties
paid within the year prescribed by law. Goods i'm
ported since the passage ofthc warehouse of 9th
August, 1916, and carried to public store tclai
ed goods may be entered at any time before the
piration of one year from the date of importation,
and be exempted from any charge of interest the
duties.
The additions authorized by the eighth section to
be made by the owner, consignee, or agent sin the
entry to the cost or value given in the invoice"
where goods have been actually purchased as also
the costs and charges referred 10, be added at
| the time of making entry Of the goods, and cannot
| be done subsequently, This privilege is obviously
intended to afford the party an opportunity to re-
lieve himself from the additional duty imposed by
this Section where the appraised value shall exceed
by ten per centum or more the value $50 declared
on the entry" consequently any such additions
made as aforesaid not obligatory upon or to
control the judgment Of the appraisers in estimating
the value OF the goods IN question: who are, never
theess, required to make appraisement of the same
in conformity with the provisions of existing
laws.
The principle upon which the appraisement is
based is this that the actual value of articles on ship
board at the last place of shipment to the United
States, including all preceding expenses, duties,
costs, charges, and transportation, the foreign val
upon which the duty is to be assessed The costs
and charges that are to he embraced in fixing the
valuation over and above the value Of the article
at the place ofIowth, production, or manufacture
arc,
lst. The Transportation, shipment and transhp.
ment with all the expenses included, from the place
of growth, production, or manufacture, whether by
land water carriage to the vessel in which ship
ment is made to the United States Included in
these estimates is the value Of the SACK package
box, crate, hogshead barrel, BALE cask, can, and
covering of all kinds, bottles jars, vessels and DEM
Johns
ID. Commission at the usual rate, but in no case
less then two and half per cent, and where there