The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1846-12-05

tmony, respecting hi. search Of the aldsmsns Offices.
Mr.. Mar and Mr.. Brent disputed the decision Of the
Court.
Mr. G.LrS stated to the Court that one of the alder.
men aid he had no record at all.
Mr.. BRrNr.-That 10 mere hearsay.
Mr.. GiLrIS Another alderman said that Mrs. Conner
had examined his book.
Mr. BaENr.-Thst's hearsay.
With some further remark. between Mr.. May and the
the legality Of Mr. 0ilpins evidence.
Adjourned till to morrow at ten o'clock.
Circular lnstructlons to Coilec tors and other
Officers OF the Customs.
TREAsvRr DEPARTMENT, Nov IS, ls46.
For the government of the respective officers of the
nsxsd act Of Consrsss approved sctH July G. entitled
An act educing the duty imports, and for other
purposes the following Instructions and regulations
issued and strict compliance Herewith enioined
In view of enquiries submitted it becomes proper to
state that the aforementioned goes into operation
second, in conformity with decision upon q similar
question Of construction by the Supreme Court of the
The fourth section of the act provides that the expense
Of weighing gauging or measuring shall be paid by the
owner sgent or consgnse Of the goods under certain
voice shall not contain any weight quantity measure
the may be- and likewise when those quantities
faith but on being properly tested found to fall hort
OF the true amount to unreasonable extent, after
king due allowance for any difference between hs.mode
OF determining quantities under laws by weight
gauge measure and that Of the country place from
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 Of duty
then IN all such cases the Of the services refer
red to must be betrayed by the owner agent or
II any quantity, weight or measure be stated in the in
voice or entry II nevertheless becomes necessary
CURED by the Instructions Of the department. under the
warehouse act, issued the l4th of August last, to
weigh, gauge or measure the article to ascertain whe.
Uiv in inn
try II the quantity thus ascetaned Is founi exceed
that given 10 the invoice entry the aggregate
the quantity and the duties estimated and assessed
cordngly But in the duties to be levied on
an amount less than the invoice value
Where the weight, gauge. shall have been
duly ascertained on any goods deposited in warehouse
and such goods be withdrawn either for consumption
than the entire Importation the expense of weighing
gasging or measuring any such portions quantities
becomes necessary TO perform either Of those acts
in order ascertain the duabe value any goods
Withdrawn from warehouse as aforesaid
When articles Of the description before mentioned are
transported in pursuance of law to be rewareoused
another port Of entry they need not be sgan weighed
transportation port as the auantitisS specified IN the
ticas required by law to accompany the same may be
deemed the true quantities unless special and sufficient
reasons <houd exist to render In the judgment of the
collector, another ascertalnment necessary.
The bounty to be allowed from and after the LIST day
act expectation Of picked fsh of the fisheries Of
the United States cured with foreign salt will be at
the rate Oh ~ cent: per bushe or 50 pounds on the salt
y, strict compliance must be had with the require
mens Of the Act laying duty imported SALT and
granting bounty on picked fish exported" &C., APP
The following decision, heretofore made on points sub.
mted under the 9Th section OF the is deemed pro-
per to incorporate with these instructions viz: All
goods which arrive in port prior the s of De.
oember next but which may remain board the vessel
rates of duty prescribed by the tariff act Of sh August
ls49 unless entered and bonded for prior
to the ls Of December If the vessel should not arrive
in time for the importer to complete the warehousng
try and give bond before the LIST OF Dece nber due
tce on his part that he desires to avail himself of the
July ls4e will Be sufficient; The peculiar circumssn
ces jusying constructive warshousing in such cases;
suoh notice to be given before the LIST OF December
Goods remaining in public on the second day Of
Dereber will be subjected to the rss duty imposed
by the act Of s0h July 1885, whether the rates under
law at the time of the arrival thereof provided such
goods were imported after the passage Of the Of aOh
Importers therefore, to avail themselves of the duty
imposed by the act of the 3oh August Is42 must pay
the duty before the first day Of December If the goods
The seventh section of the act allows goods wares
and merchandise to remain in the public stores for the
space Of one year without payment Of duty The year
the vessel in which the goods imported is made at the
cusomhouse. Where goods remain in warehouse be.
proprate duties and charges thereon they must be sp.
praised and sold In conformity with law and the insruc-
tons Of the department issued under the warshousing
chargsable in the of any goods imported after
the passage Of the act Of soh Of July s4s the duties
ported since the passage Of the warehouse act Of 9th of
August is46 and carried to public store uncsim
Of year from the date of Importation and be exempt
cd from any charge Of interest on the duties.
The additions authorized by the eighth section be
made by the owner consgnee. agent Tin the entry
the cost value given in the invoice" where goods have
been actually purchased as also the and charges
referred to- be added at the time Of making entry
privilege obviously intended to afford the party op
porunity to relieve himself from the aidihons duty
posed by this section where the appraised value shall
exceed by ten per centum more the value $50 do.
clared on the entry :" consequently any such additions
the judgment Of the appraisers In estimating the value
the goods In question: who neverhelss required to
make appraisement Of the in conformity with the
The principle upon which the appraisement is based
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 charger and trans
poration Is the foreign value upon which the duty
be assessed The costs and charges that to be
braced IN hxin6 the valuation and above the value
Of the article ct the place Of growth production
nufacture, are,
With all the expenses incudsd from the place Of growth
production or manufacture whehar by land or watcr
carriage to the vessel in which shipment made to the
United States Included in these estimates 10 the vaiue
Of the sack package box crate hogshead barrel bale,
cask, can and covering Of ell kinds, bottles, jars
ssls and demijohns.
I'd Commission at the usual rnte but in no case less
than two and half per cent and where there 10 dis.
tinct brokerage that to be added
3D. Export duties, including such duties ct ell places
from the place Of growth production manufacture to
the last place Of ahipment 10 the United States
4th Cost Of placing cargoes board ship, including
drsyage labor bill Ct adng, gherage. town dues and
shipping charges, dock and wharf Dues and all charges
to place the srtico on shipboard.
Discounts are never 10 be allowed In any except
On articles where II has been the uniform and establish
ed usage heretofore and than the actual dis
count positively known TO tho appraiser.
The freight from the last place of shipment to the
United States IL not to be included in the valuation and
Insurance IL also excluded by law.
Tho eighth section provides, in certain cases. for
addition Of twenty per cent ad valorem such APP
praised value This twenty per cent il, the Law do
clares addition Of duty Of twenty per cent the
appraised value, ana not per centags upon the duty
Thus II the duty upon such appraised value be twenty
per cent under the law tho addition Of twenty per cent
would raise the duty to be assessed forty per or
II thirty per cent to fifty per cent and onmaking 10
all cases an actual addition Of twenty per 10 the
rate Of duty