The daily union. [volume] (Washington [D.C.]) 1845-1857, 1847-07-07

Treasury DEPARTMENT., July 6, lsi7


other officers Of the Customs.
Treasury DEPARTMENT July 8, 1871.
the ed and 9th sections of the of Congress OF the
IL 10th OF August lS42, IL is provided as follows;
SEcnoN % And be 1t further enacted, That it shall be
time establish such rules and regulations inconsistent
with the laws of the United States, just faithful
disc aforesaid imported into United States and just
and proper of such actual market value wholesale
price thereof and of the square yards parcels other
Quantities, as the require and OF such actual mar
ke value or wholesale price Of every of them
SEQ. "a ad be IL further enacted That II shall be the
duty OF all collectors and other officers OF the customs
to execute and carry into effect all instructions OF me Sec
rotary OF the Treasury relative TO the execution Oh e re-
venue laws and in any difficulty shall arise as 10 'he
true @ or meaning OF any part Of suen aa m
officers of the cusoms.h
This department, in pursuance OF the authority vested in
by the provisions ofaw above quoted will proceed TO es
ablsh certain rules and regulations in regard to aPprase-
ment This is rendered necessary by recent at
emps upon the part OF merchant appraisers In iewo
the ports Of the United States establish for themselves
consistent with law, and instructions of this department
given in pursuance Of the authority vested in it by Congress
The regulations OF the department made by Congress
hna and conclusive, well upon all classes OF appraisers
whether acting as such under an appointment from me me
Collector of the port Were ii otherwise and merchant APP
ment the OF duties would vary every port in the
Union and that clause of the constitution requiring that al
become dead letter. The law would be construed in one
way by merchant appraisers in port and differently ~
strucons of the law, which would be binding on all the
ports would be impossible to into effect this clause
sons of the law before quoted were enacted; and the
decision OF the Secretary Of the Treasury as TO the
nue. laws" was made conclusive en and binding" This
construction of the department be binding upon
all who perform any duties under these laws from what,
ever source their appointment authority may be derived
and from such decision there be appeal except to
par,men, notw outstanding the broad language and COM
prehensve authority conferred upon by Congress feels
tha ctipnp of Ia
nounced in solemn adjudcaons by the Supreme Court Oh
the United States Ia some of the ports merchant appras
ers appointed under authority OF law by the collector ana
performing official duties officers in each particular case
thus appointed in conformity to the provisions OF the law
have thought proper recently in certain ports to claim
the right In the duties assigned TO them by law
the regulations established by this department the
direct authority OF Congress- and regulations made binding
differently interpreted BY these merchant appraisers
various ports and different of duty must prevail N
conform in the discharge of their official duties the con-
s'rncton OF the revenue laws given by this department
goods the purchase, however remote
or distant and IN other pots they take the yui Is a, ne
construction ofthe law long since declared by this depart
ment, and adopted generally throughout the Union The
proviso of the 10th section of the act OF the Both OF Au
gust 1892 is clear and emphatic upon this subject and
the date In reference to which tue value + 70 ot
States and all words preceding in that section under the
conform to the succeeding language of the Proy,lso
This wond be the rule even if there was an IN absolute rs
cedng part of the section for the language the provo
being the ast-expressed will of the legislature, pre-
vail But in truth there is no such conflict; and the word
the when purchased" the first part Of the 16
section when taken in with the and tn
proviso evidently mean the purchase shipment and
The date the Shipment and establish that date the critic
ron in all cases Were otherwise the law woul
prescribe kinds market values-the first
of the 10Th section being the date purchase and til
other in the provso being the date of shipment The
enorm frauds ALSO would be the consequence Of
construction Simulated, fictitious, and ane-daied Pu
chaes to suit the period OF lowest Price, would prevail eA
lenslvey 10 'ne gfeal INJURY OF ue lan liauei au 81 ~
iu uuii uiloeI sueh system, o,s TnoI ~
dibone and fu n Who Womb h win" to nroduc
dr fn,;tions G e,iss and Thai most an
VI io.tious ioi1 1 - !! ial ii,os t IL
,hra,,,, W. I'LL. ~, - .h 1910, IL /; i ~ asat
,h -, Wy ~; No. ~ 80 P,,a, are
,,her la n,h az W .,' 1877 x, x 80 fr,n
la, ~ 10y a; ~, :. We 1910. ~. w 9fad Stae
, poaso W nppn mo lug oho NC, co.
So, 80 Wv! po r. i iiasel ~ iea y, No. w. H.
d . S I i States i ~ sulie pro, a ne d
I W., % o owei In sai'e, au -, s i s 800, =
49, ~ e ,s phirnseii ooiiseinus 10 sso a.,
p r.vnnna Pr nT th Jig oly o ,I J pl,,ans
r 80, ,,u;,,a. Il - H. 60 81, a - -,
n rnsor, ~ 10 sui 1r,sas t. ,ha liz, Of H.;
, d,noar,mcnt 10 dec,are ha, .neb praci;;ce ia
SILL ,,on IL = naa az, ; uo' H., p.JJe
III Ia Wy u z au suyeo.s o Sou ~, go .
. ~ i io a. hh .s ~. ~. =;
lance "a eno;ned mno ; ~ ,rniars oJ iii o,o
ofIcers ri ha tr,,,s IN an al onar - 70 ia
tant 80 nn;sL III - - ~ o.. 49, 80, 60 ~,
,ona NV W., VIZ aio eneaseu ~ s SUI ~ ~,
yee ID ~ Wv =. " PiusI sun ~ uio ~,
Edosrnei 1 Co.. Ia. i, ~ III IL