Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1851-04-04
OFFICIAL.
Circular Collectors other Officers
of the Custnms,
Treasury DEPARTMENT, March 81.


OF the Customs.
TREASURY DEPARTMENT, March 81.
The following instructions 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 g An act to amend the act regulating
the appraisement of imported merchandise and for
other purposes, which takes effect on and after the
first day of April next.
1t will be perceived examination OF TINS ACT;
that it fixes the period of expectation to the Gniteo
States as the time when the actual market value OF
Wholesale price of any goods wares, or
in the principal markets of the country from when
the same shall have been imported into the STATES
is to be appraised, estimated, and ascertaned his
provision consequently supersedes and aofogates SO
much of the provision OF the sixteenth secton VI te
+ar;f act of Goth August 1872 requires the mar
bet value or wholesale price to be appraised estima-
ted and ascertaned at the time when the goods were
purchased.
deemed to apply exclusively to goods laden on board
a vessel at shipping port in the country of which
the good may be the growth production, or manu-
facture but likewise applies to any goods exported
from an interior country remote from the seaboard
having no shipping port being bona fde destined in
the regular course of trade for shipment to some
owner consignee, or agent residing in the U. s., OF
which satisfactory proof must be produced at the
time of entry For example, goods thus exported
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 Sax
ony or other interior German possessions which must
be, or most usually are, conveyed to sea port for
expectation to the United States. In these and an
alagous the expectation to the United States
may be deemed to commence at the period when the
goods leave the country of production origin and
the true market value in the principal markets of
said country is to be ascertained and appraised to
which is to be added dutable charges the cost of
transportation to the port of Shipment with the ex
penses thereat until the goods actually laden
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 ading will ordinarily estab
lsh the period of exportation and in the other
referred to, the date of the authorization of the in
voice by consular certificates but in the absence of
such proof other evidence satisfactory to the u s.
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 exportaon with the
charges included in lieu of such value at the time
and place of procurement or manufacture requir-
ed by the 9Th section of the act of March l. 1928,
and the oath required to be taken on entry may be
so modified to meet the When goods have
been actually purchased the invoice must, here
tofore, exhibit the true cost of the goods, and the
owner consignee or agent will still retain the prv
lege allowed by the 8th section of the tariff act of
the 30th July, 1885, 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, moreover, become
subject to the other provisions of said section.
The actual market value wholesale price at the
period of expectation to the United States having
been appraised estimated, and ascertained upon the
principles before stated it becomes requisite to de-
termine and fix the true dutiable value at the port
where the goods may be entered, and upon which
the duties are to be assessed The law enoins that
there shall be added thereto all costs and charges
except insurance, and including in every case, a
charge for commissions at the usual rates" These
charges 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 d per cent and where there is dis
tnct brokerage where brokerage is usual charge
at the place of shipment orpurchase, that to be add
ed likewise.
Third Export duties, cost of placing cargoes on
board ship, including drayage labor bill of lading
lgherage, town dues and shipping charges, dock or
wharf Dues and all charges to place the article
ship board and fire insurance if effected for period
prior to the shipment of the goods to the U. S.
Discounts never to be allowed in any case, ex-
cept articles where it has been the uniform and
established usage heretofore, and never more than
the usual discount positively known to the appraiser
but in to be allowed unless it is exhibited
the face OF the invoice. Special attention is called
to this item Of discounts as from information recev
ed by the Department it is believed that numerous
frauds have been practced the revenue by excess
i've and unusual discounts being deducted on the in
voices produced at the time of entry and in
are they to be allowed except such per centage as
may be ascertained 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 u States
is to be embraced amongst the dutiabe charges, it
becomes proper to remark, that under former re
ed dutiable charge but ON the contrary it has
uniformly been decided by the Department to be ex
empt therefrom.
If the Department were now called upon to give
construction to the phraseoogy Of the present law
as regards this point without reference to the work
ing of previous tariff acts or the uniform practice
the Department on the subject, it mi ght come to
different conclusion; but the language of the act o.
3Oth August, 1912. regards the items of charges
which are to form portion of the dutiabe goods, il
precisely similar to that of the present law and the
construction put upon the former having been tina
freight from the port of importation does not form
charge subject to duty, the Department. after very
full and mature consideration, does not feel author
lied now to change that construction especially il
the absence of any explicit legal designation o
freight as dutiable item, presuming that, as Con
gress of of the long practice of the
Department on the subject, its views would have
been clearly expressed respecting it, had the Legs
kature intended that the change should be introduced
of including freight of the changes on whicl
duty to be levied.
In addition to the construction thus put upon tn
tariff act of I842 and uniform1v acted unon sine