The daily union. [volume] (Washington [D.C.]) 1845-1857, 1846-12-03

value 10 the true market rate including all costs and
charges differing in this respect from former pro-
Visions It " not expected that the department viii
be called upon TO in:erpose to relieve any importer
from the payment of this additional duty Of twenty
per cent
This section further provides, "Thst under no
circumstances shall the duty be assessed upon an
amount less than the inyoee value any law of Con-
gress To the contrary Notwithstanding"
Notwithstanding the very comprehensive Ian
guage Of this proviso, il is still believed that Con-
gress could not have intended abolish all the al
iowances made under previous laws for deficiencies
and Tor damages occurring during the voyage of
importation IL is represented, however, TO this de-
Partment that IN consequence of the misfortune oc
curing TO importers from the happening of any
damage to their goods during the voyage, appeals
are made to the sympathy Of public officers for re-
lef, so far as practicable, from such loss by very
large allowances in assessing the amount of the
damage. Now, whatever regret may be entertained
Tor such losses, the government does not guarantee
or insure against them and the law in this case
all others, must be strictly executed and the utmost
vigilance Is enjoined, 30 to carry into effect the
law on this subject as to assess the allowance in
case above tho actual damage. This damage is to
be hscertaned by reference 10 the value Of the i'm
port IN the foreign market from which IL came and
not according 10 the home valuation, the duty be-
ing according to the foreign and the home valua
ton. Auction or forced sales not to be regard
ed as fair criterion Of the damage. An allowance
OF excessive damage is not only injurious to the
revenue but II IL seriously detrimental to all those
who import and pay the full duty on the sound
ueles Monthly returns of all allowances for dam
ages will be made 10 this department, together with
the name of the officer by whom the allowance is
made.
No reappraisement is authorized by law in case
OF allowance for damage.
Except in case of perishable articles no allowance
of damage should be made eyond one-half the val
ue OF the article, without FIRST submitting a full
statement OF the case TO the department for such di
Ieetions as It may be proper TO give in such
The words OF the law, "during the voyage" mean
after the vessel has started and during the voyage
from the last place of shipment to the United States,
and before the vessel has arrived al its port of des
nation here. Where the article was damaged be-
lore the voyage commenced, aRd this damage pro-
ceeded from rust, decay, &C., or any pre-existing
cause, that has subsequently increased the damage,
no allowance Is 10 be made, IL was not the policy
or intent OF the law to encourage the shipment Of
ARTICLES already damaged to the United States but
only provide, IN case of sound articles for the I'M
foreseen contingency Of the damage received during
The voyage of importation. Where the damage can
be removed by any process and the article thereby
restored TO sound, or nearly sound state, the
allowance should be confined to the expense of that
process.
The damage must be ascertained at the port of
the United States where the vessel originally enters
ana cannot be certified from any other port.
provisions Of the hfty-secend section of the act OF
I'd March, 1899, no allowance for damage on the
importation can be made "unless proof to ascertain
such damage shall be lodged in the custom-house of
the port or place where such goods, wares, or mer-
ehandlse have been landed, within ten days after the
landing Of such merchandise Where damage of
the nature referred to has been sustained the fact is
presumed generally to become known at the time of
discharging the cargo from the vessel, when, with
reference as well to the duty chargeable the La
bihty OF underwriters, surveys are usually called
Tor by importers to ascertain the true cause and ex
tent OF damage by examination Of the condition Of
the vessel and cargo. By the exercise therefore, at
the time OF unlading the cargo, of proper vigilance
on the part OF the importer well by the officer
OF the customs experimenting the landing, it is
ceved that the external appearance Of the coverings
oil the goods, from the stains of water or other
cause would in most cases indicate whether damage
had occurred during the voyage. Where such in
dicatons are manifested, and the examination can
not conveniently be made on board the vessel or on
The wharf, the goods should be Immediately convey
ed to public store, and there placed apart from other
goods, and due examination be promptly made,
and, If found necessary, appraisement, to determine
the damage, should take place forthwith.
IL Is deemed proper to call particular attention to
Me provisions contained in the second section of
me cyii and diplomatic appropriation act approved
luth August, 1876, requiring that in appraslng all
goods at any port of the United States heretofore
subjected to specific duties but upon which ad valo
rem duties are imposed by the act of 30th July, |
1886, entitled San act reducing the duty on imports
and for other purposes" reference shall be had to
values and invoices of similar goods imported du-
ring the last fiscal year. under such general and uni
form regulations for the prevention Of fraud or un-
LIBERALIZATION as shall be prescribed by the Secretary
of the Treasury" One Of the objects of the law in
enoning reference to values and invoices of simi-
lar goods, paying specific duty, imported during
the last fiscal year. for the purpose Of enabling the
m he ,epf fnl do
tect by such comparison, any attempt to undcrvaue
such goods IN the invoice, Consequently said Off
GERS are to exercise all reasonable and proper means
to detect and counteract any such attempted impo-
mtions on the revenue; and, whenever it may be
deemed necessary, will, in virtue of the authority
vested in them by the seventeenth section of the act
of 30th August 1872 call before them and examine,
upon oath or affirmation any owner, importer con-
sgnee or other person. touching any matter thing
which they may deem material in ascertainins the
true market value or wholesale price of any mer- |
chandise imported; and to require the production
on oath or affirmation of any letters, accounts or
invoices in his possession relating to the same
In order that the comparisons referred to may be
duly instituted, the invoices of all goods of the de-
scription mentioned on file in the custom-h house |
should for such purpose be placed at the disposal of
the appraisers subject, however, all times to the
orders Of the collector.
Further instructions under this section will be |
given when the practical operation of the new tariff
act may iufhish auuiuonal Information as guide to
the department.
The oath or affirmation required by the ninth |
section to. be administered by the collector of the
port or district to the deputies of any collector ma
val officer, or surveyor and to the clerks employed
by any of said officers, by any appraiser, will be
according to the following form, to witt
81 A. having been appointed describe the
othce) within and for the port and district of -,
do solemnly, sincerely and truly swear Tor AFFIRM
that will diligently and faithfully perform the du-
ties OF the said office of describe the Office and will
use my best endeavors to prevent and detect frauds
upon the revenue of the United States
81 further swear Cor affirm) that l will support
he constitution of the United States.
"Signed, Alb
"Sworn (or affirmed) before me this = day Of
-, A. d. 1874
&C. D., Collector"
In the appraisement Of any wines, liquors. fruits,
sugars, segars, oils preserves and such like articles
n warehouse, and which have been designated in
pursuance of law by the collector for apprasement,
he appraisers are at liberty to exercise sound dis