The daily union. [volume] (Washington [D.C.]) 1845-1857, 1846-06-20

Under the proviso Of the Seth section, which hav
referred to- authorizing goods 20 be received in sor
after five days notice. with the consent Of the owner
believe il was and still is, the practice for vessels
IN haste TO enter the return voyage, and especial
ly packets to be put on what is called the 1--WE days
order, for the purpose OF unladlng and sending thei
cargoes 10 the public stores without waiting 70
them to be appraised, weighed, measured, snC
guaged. #
Goods thus deposited were, by the provisions o
the 56th section, permitted TO remain IN store To-
the term Of nine months, unless the duties charge
able on them became payable in a shorter pc
Rod; and in this a sufficient quantity wa
allowed TO be sold 70 realize the duties whei
they were due. The residue was 10 be sold
at the end Of the nine months, with tho addition
OF one month prescribed for advertising them. 81
that, with the nine months allowed for retaining
goods in store, one month for advertising, twenty
days for unlading, and una voidable delays, rare
ly happened that goods charged with datles paya
BILE IN nine months were sold in less than a year
Before goods were sold, they were required TO be
| appraised by two or more reputable merchants
and the proceeds Of the sale ater deduciies the do
ties and chages ps.d into the treasury OF The
United States for the use Of the owner, upon proo
| Of his right 10 receive them.
| Such was the warehouse system as IL existed uns
der the earliest revenue laws. The system Of cred
its established by the same laws, and the limited
time for the deposite of merchandise, rendered it o.
no great practical importance as an instrument
Of commerce. | call II a warehouse system, though
il may DO deemed unworthy Of the name, as It's OBJ
ect was, IN some degree the convenience OF the com
meTcia community.
The 18th section of the act Of the 30h August
! ] S42, requires the duties all imported merchan
disc to be paid in cash The act OF 1899 required
duties to be paid, secured TO be paid, before d
permit for landing them was granted. But In order
10 ascertain what the duties were, II was necessary
general rule, to cause the goods to he weighed
/ A 4 - Al.
lc stores TO be appraised. The necessity Of the case
therefore, established this cons truction Of the law
which has existed from the earliest perod-that ITS
| requirements sufficiently complied with II the
importer pays the duties regularly ascertained, or
| secures them when estimated, before he obtains
possession Of the goods on which they are charged.
This practice exists, and must always exist, under
any system of cash duties. Ii existed when the
cash system was partial, when il was made unlyer.
| sal and II exists still Under the cash system,
then, the duties be paid deposited before the
goods 90 into the possession of the owner. URder
the credit system, the owner obtained possession
OF his goods on giving his bond for the payment OF
| the duties at a future day.
The 18th section Of the act Of 1912, after exactng
the payment ofdutes in cash, provides that, Sin all
cases of failure neglect to pay the duties, on com
pletion Of the entry" the goods 'shall be taken
possession Of by the collector and deposited in the
public stores" When 30 deposited they to be
kept the charge and risk of the owner and If the
duties not paid in sixty days Tor ninety days, II
| imported from beyond the Cape of Good Hoppe
the goods or a sufficient amount to pay the duties,
required 10 be sold at auction after appraIse-
ment by the general appraisers. II the owner does
not claim the residue tn " re 70 be redeposited and
disposed Of under the thirteenth section of the same
act, the provisions Of which | shall explain. The
time of advertising before sale is prescribed by the
Treasury Department, and has been fixed at thirty
days, as under the act Of 1893.
Such is the warehouse system, il it can be 50
called, existing under the 18th section Of the act oil
the both August Is42 and it will be perceived that
it differs from that established by the act Of 1899 in
many essential particulars. .-
!. By theact of 1912 the maximum time during
| which goods allowed to remain in store before
sale to realize the duties, is reduced from nint
months to sixty or ninety days. : 70 t...' ..
g. Under the act Of 1893 The appruisen snt ,vas
CURED to be made by two or more reputable mer-
chants. Under the 18th section Of the act of 1912
no special appraisers named; and il is therefore
construed to intend the general appraisers---the Off
cal persons appointed under the general law. The
apprasement is accordingly made by them.
g. Under the act of l799 all the goods were to be
sold at the end of nine months Under the 18th
section Of the act Of lS42, only sufficient quantity
to be sod at the end of GO or 80 days. to pay the
duties, charges, and interest.
4. Under the seth section of the act OF 1893, the
overpus of the proceeds Of the SALE after paying the
duties and charges, was to be paid into the treasury
Of the United States, for the use of the owner. I'm
der the 18th section Of the act Of 1872 the residue o.
the goods, after selling sufficient quantity to pay
duties, interest, and charges, is to be delivered Ia
the owner, il claimed by him, if not claimed, tc
be redeposited in store.
5 Tho act of 1899 required an inventory and APP
praisement Of the goods before a sale. The act Of
1912 requires, addition, that distinct printed cata
RI ogues descriptive of the goods, with the appraised
value annexed, shall be distributed among the per
tho o,nl sic III,
nifty given to purchasers to inspect the quality o
the goods. These additional requirements are Of
great importance Under the old system these sales
were ordinarily mere package sales. The officers
Of the customs and persons in their confidence nigh
know all about the goods to be sold, while the pur
chasers could know very little about them-thu;
opening wide door to collision and fraud.
E There other differences of minor importance
not necessary to be specified.
The 18th section OF the act of Goth August, 1912
differs materially from the 18th, and is, in its gen
eral PROVISIONS more analogous to the seth sector
of the act of 1899 The appraisemen is required to
be made by two or more respectable merchants, ant
all the goods are required to be sold. This section
first glance appears to have been specially franco
for the purpose of finally disposng Of all unclaimed
, goods in whatever manner they may have fount
their way into the public stores; but, by constric
ton Of the Treasury Department Of the llth July
n lS45, it is decided to embrace only such goods Al
redeposited in store under the preceding section
after partial sale to realize the duties, such
+ are liable for charges of storage &c. The time du
ring which goods may remain in store under TIM
e section is fixed by the Seth section Of the act o
1899, which is in this respect unrepealed, and tn
sales accordingly take place once in nine months.
c In all cases, both under the acts of 1899 an
1912, there is provision for the speedy sale Of per
ishable goods-a provision equally important to tn
government in order that the duties may be real
lied before the goods become worthless; and to tn
/ owner, who may not always know that his good
, are in store, and who might, without such provis
C ion, lose their entire value.
!, | have thus stated the provisions Of existin
g laws in relation to the storage and final disposal @
imported goods in all cases Of failure neglect
e pay the duties chargeable them, and Of good
: unclaimed by the owners within the time Unite
d for retaining them in store. A comparison Of tn
act of 1899 in respect to the storage Of goods, wit
the act of 1s42 will show the latter to be niue
g more stringent in its provisions. II dimnshes tn
: time during which goods allowed to remain il
store from months to so and 80 dayz and it exact
interest the duties from the date Of the entry Of tn
v goods on which thew are charpenble