The republic. [volume] (Washington [D.C.]) 1849-1853, 1851-03-28
oTFIoIAL.
NEW sERrRs--Ns: As.

NEW SAkAk4S-Mo~ 10.
CIRCULAR INSTRUCTIONS TO COLLECTORS
AND OTHER OFFICERS OF THE CUSTOMS.
TREAsuRy DErARrnExT, March 81, 1851
The following instructions are issued for the
strict observance and government of the respective
officers Of the customs in carrying into effect the
provisions of the annexed act of Congress approved
Sd March. 1851, entitled SAN act to amend the act
regulating the appraiscment ofimported merchan
disc and for other purposes, which takes effect
and after the LIST day of April next.
II will be perceived, on examination of this act,
that it fixes the period of deportation to the United
States as the time when the actual market value
or Wholesale price of any goods, wares, or mer-
chandise, in the principal markets of the country
from which the same shall have been imported
into the United States is to be appraised, estimated
and ascertained. This provision consequently su-
persedes and abrogates much of the provisions
OF the sixteenth section of the tariff act Of 30th
August, 1912, AZ requires the market value or
wholesale price to be appraised, estimated, and
ascertained at the time when the goods were p1-
chased.
The expectation contemplated by the act is not
deemed to apply exc lusively to goods laden on
board vessel at shipping port in the country of
which the goods may be the growth, production,
exported from an interior country remote from the
seaboard having no shipping port, being bona Jids
destined in the regular course of trade for ship
ment to some owner, consignee, or agent residing
in the United States, Of which satisfactory proof
must be produced at the time of entry. For ex-
ample, goods thus exported from Switzerland.
being of the origin of that country, which can
only be, most usually are, exported through the
seaports of France; or goods from Saxony or other
interior German possessions, which must be, or
most usually are, conveyed to seaport for expor-
tation TO the United States. In these and analo-
gous cases the expectation to the United States
may be deemed to commence at the period when
the goods leave the country of production or ORR
gin, and the true market value in the principal
markets OF said country is to be ascertaincd and
appraised, to which is to be added, a. dutiable
charges, the cost of transportation to the port of
shipment, with the expenses thereat, until the
goods are actually laden on board the vessel in
which they may be shipped to the United States
Where goods are shipped directly from the coun-
try of origin, the bill of ladng will ordinarily es
tablish the period of exportaton and in the other
referred to, the date of the Authorization OF
the invoice by consular certificate; but, in the alb
Of such proof, other evidence satisfactory to
the United States appraisers may be taken to fix
said period.
Where goods have not been actually purchased,
the invoice must exhibit the actual market value or
Wholesale price at the period of expectation, with
all charges included, in lieu Of such value at the
time and place of procurement or manufacture, as
required by the 9Th section of the act of March l.
1923, and the oath required TO be taken ON entry
may be so modified to meet the case. When
goods have been actually purchased. the invoice
mi hero VIII h. kr,o of he
goods, and the owner consgnee, agent will still
retain the privilege allowed by the 9Th section Of
the tariff act of the 30h July ,1S46 Of adding to the
entry to raise the cost value given in the invoice
to the true market value Wholesale price Of the
goods at the period of expectation, and will,
over become subject to the other provisions of said
section.
The actual market value or Wholesale price at
the period of expectation to the United States hav
ing been appraised, estimated, and ascertained,
upon the principles before stated it becomes requ
site TO determine and fir tho true dutiable value at
the port where the goods may be entered. and up
on which the duties to be assessed. The law
cnjoins that there shall be added thereto call costs
and charges except insurance, and including, in
every case, charge for commissions at the usual
rates." These charges as follows, to wit:
First They must include 'purchasing, carriages,
bleaching, dyeing. dressing, finishing, putting up,
and packing" together with the value of the sack,
package box, crate, hogshead, barrel, bale, cask,
can, and covering of all kinds, bottles, jars, vessels
and demijohns.
Second. Commission at the usual rate, but in no
case less than % per cent; and where there is
distinct brokerage, or where brokerage il a usual
charge at the place of shipment or purchase that to
be added likewise.
Third. Export du ties, cost of placing cargoes on
board ship. including drayage, labor bill oflading,
lighterage, town dues. and shipping charges, dock
wharf dues, and all charges to place the article
on shipboard, and fire insurance, if effected for
period prior to the shipment Of the goods to the
United States.
Discounts are never to be allowed in any case,
except on articles where il has been the uniform
and established usage heretofore, and never more
than the actual discount positively known to the
appraiser; but in to be allowed unless il 10
exhibited on the face Of the invoice. Special attcn-
ton is called to this item of discounts as from in
formation received by the Department, it is be-
lieved that numerous frauds have been practised
on the reve nue. by excessive and unusual discounts
being deducted on The invoices produced at the
time of entry; and in no case are they to be al
lowed, except such per centagc as may be ascer-
tanned to be customary the different articles re-
spectively at the places of purchase or shipment
Marine insurance is exempted by law.
Inquiry having been made whether freight from
the country or place of expectation to the United
States is to be embraced amongst the dutiable
charges, it becomes proper to remark. that under
no former revenue or tariff act has such freight
ever been deemed dutable charge; but, on the
contrary, it has uniformly been decided by the
Department to be exempt thercfron.
If the Department were now called upon TO give
construction to the phraseology Of the present
law as regards this point, without reference to the
wording Of previous tariff acts, or to the uniform
practice of the Department on the subject it might
come to different conclusion; but the language of
the act Of s0th August lS42, as regards the items
of charges which arc TO form portion of the duti-
able value of goods, il precisely similar to that of
the present law, and the construction put upon the
former having been that freight from the port Of
shipment to the port of importation does not form
charge subject to duty, the Department after very
full and mature consideration, does not feel au-
thorized now to change that construction, espe-
ciay in the absence Of any explicit legal dcsigna