The daily union. [volume] (Washington [D.C.]) 1845-1857, 1851-03-29

New Series.-No. 49,


New series.-No. 4s.l
CIRCULAR INSTRUCTIONS TO COLLECTORS AND
OTHER OFFICERS OF THE CUSTOMS.
TREASURY DEPARTMENT March a. 1851.
The following instructions issued Tor the strict OBJ
servance and government OF the respective officers OF the
customs in carrying into effect The provisions OF the
nexed ac, of Congress, approved ID March, 1851, ent
tied "An act 10 amend the act regulating the appraise
ment OF imported merchandise and for other purposes
which takes effect and after the LIST day of April
II will be perceived on examination OF this act that it,
xes the period OF expectation to the United States the
time when the actual market value wholesale price of
any goods, wares, or merchandise in the principal
kes OF the country from which the shall have been
imported INTO the United States is to be appraised esi-
supersedes and abrogaes much of the provisions OF
the sixteenth section of the tariff act of 3Oh August.
1884, requires the market value or wholesale price to
be appraised, estimated, and ascertained the time when
the goods were purchased.
The expectation contemplated by the act is not deemed
shipping port in the country Of which the goods may
be the growth, production manufacture but likewise
applies to any goods exported from interior country
remote from the seaboard having shipping port being
bona de destined in the regular OF for ship
ment to some owner consgnee, agent residing in the
United States OF which satisfactory proof must be pro-
duced at the time OF entry for example, goods thus ex
ported from Switzerland. being OF the Origin of that coun
Try, which can only be, most usually are exported
through the seaports of France or goods from Saxony
other interior German possessions which must be- or
most usually are, conveyed TO seaport for expectation
to the United States In these and analogous the
expectation 10 the United States may be deemed TO COM
mence at the period when the goods leave the country of
production or origin and the true market value in the
principal markets OF said country is to be ascertaned
and appraised, TO which is to be added duabe
charges the cost OF transportation to the port OF shipment,
with the expenses thereat, until the goods actually
laden on board the vessel in which they may be shipped
ito the United States.
Where goods shipped directly from the country of
ORIGIN the bill OF lading will ordinarily establish the pc.
rod of exporaton and in the other cases referred to- The
Authorization
cate but in the absence OF such proof, other evidence
satisfactory 10 the United States appraisers may be taken
TO fix said period
Where goods have not been actually purchased the in.
voice must exhibit the actual market value wholesale
price at the period OF expectation, with all charges
cluded, IN lieu OF such value at the time and place of
procurement or manufacture, required by the Sh
ton of the act of March l., 1884, and the oath required
to be taken or entry may be so modified as 10 meet the
case When goods have been actually purchased, the
invoice must as heretofore exhibit the true cost Of the
goods and the owner consignee. agent, will still
tam the privilege allowed by the sh section OF the tariff
act OF the 3oth July, 1916, OF adding 10 the entry raise
the cost value given in the invoice TO the marke,
value or Who'll esae price OF the goods at the period of
poriaon, and will, moreover, become subject TO the
other provisions OF said section.
The actual mari et value or Wholesale price al the
period OF expectation to the United States having been
appraised, estimated and ascertaned upon the principles
before stated, II becomes requisite to determine and fix
the true duabs value al the port where the goods may
be entered and upon which the duties be assessed
The law enoins that there shall be added thereto call
costs and charges, except insurance, and including, in
every case charge for commissions al the usual rates
These charges are as follows, TO wit:
Fua. They must include purchasing, carriages,
bleaching dyeng, dressing, finishing, putting up, and
packing, togthe with the value OF the sack package,
box, crate, hogshead, barrel, bale, cask, can, and
covering OF all kinds boies jars vessels, and demi
johns.
Second Commission at The usual rate, but in no case
less than "A per cent; and where there is distinct
brokerage, or where brokerage is a usual charge at
the place oil shipment or purchase, tina, to be added like
Third Expor, duties, cos, of placing cargoes on board
ship, including drayage labor, bill OF lading lghersge,
town dues, and shipping charges, dock wharf dues,
and all charges TO place the article shipboad and fire
Insurance. ELECTED for period prior 10 the shipment OF
the goods to the United States.
Discounts TO be allowed in any case excep,
articles where it has been the uniform and established
usage heretofore, and never more than the actual dis
count positively known 10 the appraiser but in no case
TO be allowed unless ii is exhibited the face OF the in
voice Special attention is called TO this item of discounts
as, from information received by the department. it s
believed that numerous frauds have been practised the
revenue by excessive and unusual discounts being de-
Quoted the invoices produced the time of entry and
in no case are they to be allowed except such per
cenlage as may be ascertaned to be customary the
different articles respectively at the places of purchase OF
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, il becomes
proper TO remark that under no former tariff
act has such freight ever been deemed duabe charge
but, on the contrary, il has uniformly been decided by
the department TO be exempt therefrou,
II the department now called upon TO give con
srucon TO the phraseoogy Of the present law as regards
this point, without reference to the wording OF previous
tariff acts or to the uniform practice OF the departing on
the subject 1t might come TO different conclusion but
the language OF the act of Goth August ls42 as regards
the items OF charges which form portion of the
dutabe value OF goods precisely similar to that OF the
present law and the construction pu, upon the former
having been that freight iron the port of shipment TO the
port OF importation does not form charge subject duty
the department. after very full and mature
does not feel authorized to change that
especially in the absence OF any explicit legal desp nation
OF freight as dntiable tempres umng that as Congress
was OF course aware OF the long practice OF the depart
men the subject, its views would have been clearly
expressed respecting it, had the legislature intended tina,
the change should be introduced OF including freight az
OF the charges which duty was TO be levied
In addition TO the construction thus put upon the tariff
act OF 1912, and uniformly acted upon since that time the
records OF the department show that the question has
been frequently brought 10 s attention as lar back
1899, under statutes Of similar import to the present one
and extending through all the subsequent years down 10
the present time, and its nvaabe decision has been that
freight to the port OF importation was not an item subec,
10 duty.
II will be that the second section of the act gives
full force and validity to the certificate OF any OF the