The republic., 1851-06-16
D X FICIAL L.
NEW series-No. sal
CIRCULAR INSTRUCTIONS TO COLLECTORS
AND OTHER OFFICERS OF THE CUSTOMS

CIRCULAR INSTRUCTIONS TO COLLECTORS
AND OTHER OFFICERS OF THE CUSTOMS.
TREAsURy DEPARTMENT, June IL, 1851.
The Supreme Court Of the United States has re-
Gently decided and fixed the principles to govern
in appraisements, with the view to the assessment
OF import duties on goods, wares, and merchandise
under the provisions Of law in operation prior to
the passage of the act entitled "An act to amend
the acts regulating the appraisement of imported
merchandise, and for other purposes," approved
Sd March, 1851. As these principles differ from
those heretofore adopted and practised in the re-
spective collection DISTRICTS claims for the return
of alleged excess of duties paid under the former
rule regulating appraiscments are coming up for
the action of the Department. thereby rendering il
cxpedient to issue instructions for the information
and government of the proper officers Of the Gus
toms well the parties entitled to relief in
of the kind referred to, and also to obtain the rcqui
site information to enable the Department to decide
upon all such claims.
In the case of Greedy rs. Thompson & For
man, and Maxwell vs. Griswod ct al, the Supreme
Court Of the United States has decided, where
goods, wares, and merchandise are imported into
the United States from the country of their
growth or manufacture" that the proper time
for fixing on appraisement the actual market value
or wholesale price in the principal markets OF said
country, is "the time of their procurement when
not purchased, and the time of their purchase when
they had been actually purchased abroad, rather
than the time of their expectation or shipment"
Duties having been levied and collected in cases
Of this kind upon the appraised market value of
the merchandise at the date of erpor tation ship
ment to the United Statcs in pursuance of the con-
struction heretofore given to the law by the De-
partment, it becomes necessary, in order to enable
the Department to act upon claims for the return
of any Of duties that may be satisfactorily
shown to have been exacted in any contrary
to the decision of the Supreme Court before advert
cd to, that the following information and data
should be furnished in each case coming up for it's
action, TO wit:
First 1t will be incumbent upon the party
claiming to have refunded any excess Of duty on
mportations made prior TO the passage Of the
above act Of Sd March, 1851, to make application
in writing to the collector Of the port where the
goods in question may have been entered, setting
forth the description Of goods, the dates of ship
ment and importation, and name of the vessel
with proof showing the exast date when the goods
were purchased or procured abroad, and their
value at the time, and that the same were bona
ide 80 purchased or procured for the purpose Of
being shipped to the United States.
This applica tion, and the accompanying proof,
will be forwarded to this Department by the Col
ector with statement of the facts in the case to-
gether with such proper explanations as the re-
cords or files of his Office will afford, accompanied
by certified statement in due form of any excess
of duties which in his opinion ought to be re-
funded.
Second. No cases will be taken into consideration
by the Department except those where the apprais-
crs have advanced the invoice price in consequence
OF difference of value between the period of al
legged procurement or purchase and the period Of
expectation to the United Statcs and the claimants
must also clearly show that, at the time of such pro-
curement or purchase, the goods were intended
bona fide for shipment to the United States, and
that they were thus exported within reasonable
time thereafter. THOMAS CORWIN,
Secretary Of the Treasury.