The republic. [volume] (Washington [D.C.]) 1849-1853, 1850-07-12


The following circular from the Treasury Depart
ment will be read with interest by importers;
Circular 10 Collectors and other Officers Of The
Customs.
Treasury DEPARTMENT,
July 8, 1850.
The Supreme Court of the United States, at its
last session, has decided, in the Of Marriott
Us. Bruno ct al and the United States South
mayd ct al, that, IN the estimate OF duties charged
under the laws on importation Of sugar and nloas
SEES, allowance should be made for loss or deficiency
occurring ON the voyage of importation, the weight
or quantity arriving in the United States conse-
quently governing in the of such duties
that the words q invoice value" in the proviso 10
the sth section Of the act Of 30th July, 1885,
4 to be regarded meaaing invoice price" and
that if that price be fixed too low in the foreign
country from which the articles exported, g or
lower than it should be the quantity likely to be
saved and to arrive here, it is the duty of the ap-
praisers to raise the price,
In compliance with the rule thus finally estab-
lished by the highest judicial tribunal of the
try, il becomes the duty of this Department to direct
that on all future inlportatons Of sugar and mo-
lasscs the duties are to be levied upon the actual
quantity arriving III the United States.
The regulations heretofore prescribed, SO far
they relate to weighing and gauging for the Pur-.
pose OF verifying invoices, and to the payment of
expenses are still to be observed.
Upon the application, in writing, of the importer
OF either OF the articles above mentioned, with
view to ascertain the loss deficiency occurring
during the voyage ofimportaon, the same is to be
weighed or gagged by the appropriate officers, at
. the expense of such importer; and on the weight
= or quantity thus ascertained as actually brought
into the United States, and the value or price
thereof AS fixed by the appraisers the duties are to
be assessed.
From representations made to the Department,
1t would appear that, i'll consequence OF the Diff
Guilty of ascertaining, with accuracy, the true
market value or wholesale price OF foreign mer-
chandse, or from other causes, great irregularity
is found TO exist in appraisements, and that not
his M he lnatr hcrot fore iaan
cases OF manifest fraud by differentiation continue
= to occur 1t becomes, therefore, necessary to
peat, that the Department will expect the exercise
OF the utmost vigilance on the part OF the apprais-
ers in the discharge of their important and rcspon-
sible duties, they relate to all mportatons COM
ing under their notice; in the appraisement of the
articles more especially the subject of these in
structions, their attention being particularly di-
rected to the explicit declaration of the Supreme
Court, that, if the price of the article, appear
ing on the invoice. has been fixed too low in the
| foreign country from which it is imported, cor
lower that it should be the quantity likely to be
saUed and 10 ariue here ii is the duty Of the apprais
ers to raise he price"
i 1t has been represented that in many cases the
appraisers have felt restrained in the discharge Of
their duties by the result of frequent appeals from
4 their decisions In order, therefore, TO secure
just, faithful and impartial appraisal of all goods,
wares, and merchandise imported into the United
States, the following rules and regulations
tablished:
l. That the period of the expectation of mer-
any article is to be fixed by the appraisers.
2. That in ordinary cases the date of tho bill of
lading may be regarded as the "pcrod of exporta-
ton"
3. That in all important cases the appraisers will
pursue the indicated in the 18th section of
the act of 30h August 1912, and the collector will
preserve the evidence and papers in each such
to be transmitted to the Department when called
for.
j A. That in all cases of appeal from the decision
of the appraisers, the result of such appeal, with
all the papers connected herewith, and the views
of the collector thereon TO be forwarded to the
> Department Immediately
3. That in order that the Department may be in
formed, as far as may be, of the appraised value of
the principal articles imported, and with view to
secure the greatest practical uniformity, month
y report shall be forwarded according to the form
herewith, (A.)
i 6. That where merchandise shall be entered at
ports where there are appraisers appointed, the
foreign value ia TO be ascertained, in the
before prescribed, by the officers to whom
is committed, by the laws the estimating and col
lection Of duties in such
w. nj. MEREDITH,
Secretary Of the Ireay,ng.