The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1851-03-28

most usually are conveyed TO seaport for expectation
to the United states-in these and analogous cases,
the expectation to the United States may be deemed TO
commence at the period when the goods leave the coun
try Of their production origin and the true market
value In the principal markets Of said country is to be
ascertained and appraised to which to be added a,
dutable charges the cost Of to the port of
shipment with the expenses thercat until the goods are
actually laden board the vessel In which they may be
shipped to the United States Where goods are shipped
directly from the country Of their origin the bill of adny
win ordinarily establish the period Of expectation
and in the other referred to- the authenticity o
the invoice by consular certificate, in the absence of
such proof other evidence satisfactory 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 wholesale price
at the period Of exportaon with all charges included In
lieu Of such value at the time and place Of
or required by the eighth section Of the
act Of March 1s 1873 and the oath required to be
on entry may he SO modified as to meet the When
goods have been actually purchased the invoice
heretofore exhibit the true cost Of the goods and the
OWNER consigpec agent will stl retain the privilege
allowed by the eighth section Of the tariff of the h
july 1876 Of adding to the entry raise the cost
or value given in the invoice to the true market value or
wholesale price Of The goods at the period
and viii moreover become subject to the other
Of said section The actual market value or holcsal.
price ut the period of exporaon to the United States
having been appraised estimated aimed mon
the principles before stated it becomes requisite
terne and fix the true dutabe value at the port where
the goods be entered and upon which the duties are
to bc assessed The law enjons that there shall be added
thereto all costs and charges except and in
ciudng IN every case charge for commissions at the
usual rates These charges : follows to Wit
frst-Ihey must include purchasing, carriage, bleach
ing dyeng dressing, finishing putting up and packing
together, with the value OF the sack, package box
cIate hogrhead barrel bale cask covering Of
all kinds bottles. jars. vessels, and dcmjohns
Sccond-tommssions at the usual rate; bat in case
lees than q, per cent. and where there l. distinct
brokerage where brokerage is usual charge at the
r,aI,ia "A
wise.
lhird-Export duties cost Of placing c,r-ocs on b,ari
ship including drpyagc labor, bill Of idns. shtcrlse
town ducs. and shipping charges. dock or wharf dues
and all charges to place the article shipbnri. and
hrc intuiance II effected for period prior to the sh;p
mcnf Of the goods to the United States Discounts are
never to be allowed in except articles where
II has been the uniform and established usse heretofore
ana never more than the actual discoun. positively
known 10 the appniscr; but in case to be allowed
unless II Is exhibited ON the face Of the invoice Special
attention Is called TO this item Of discounts as from in
formation recently received by the department il be-
heyed that numerous frauds have been pracsed on the
revenue hy excessive and unusual discounts being de-
Quoted ON the invoices produced at the time OF entry
and in no case they to be allowed except such pr
ccntagc may be asccrtain.d TO be customary on The
different articles respectively ut the places of purcse
or shipment. Marine insurance il exempted by law
inquiry ha'ing been made whether freight from the
country or place ~ expectation the United State il to
be embraced smong the dutiable charges. becomes
proper to remark tha, under former lrd
act mas such freight ever been deemed liable charge:
but ON the contrary, IL has uniformly been decided by
The department To be exempt thcrcro If the Depart
Heht were nov called to give construction the
phnseoloey Of the present law, regards this point
without reference TO the wording Of previous tari acts
or TO the uniform practice Of the department tho sub.
ict II might come to different conclllsion but the
language II the act Of 3oth August 1872 regards the
items Of charges which portion Of tbs nti-
able value o goods precisely similar to that of the pre-
snt law and the construction put upon the hav-
ing bccn that freight from the port Of shipment to the
port of importation does NJ; form n charge su.sc,t to
unity the department. after very fun and con-
sid, ration docs not feel authorized to charge that
construction especially in the absence or any explicit
legal designation of freight duabe item p-esum.
ing That Congress Of course aware of the long
piuctce OF the department, the subject its w,ui
have been clearly expressed respecting 1t had the es
aturc nend.d that the change should be introduced Of
ihelnding freight one Of Tia. charges which duty
was To BE- levied In addition to the construction TIM,
lu upon the tariff act Of 1872 aud uniformly acted upon
inse that time the records of the departments; show that
me question has been frequently brought IL attention.
a. far back l7pe under statutes Of salr import 10
the prevent one and extending through all the subs-
quent years down the present time and it, inyar,be
decision has been that freight to the port VI
was not AN item subject 10 duty.
IL will be that the section Of tho act rives
United statcs Appraisers to establish the appraiscnrnt
OF any goods. Nrs and merchandise required 81 exist
Ing aws st pors where there United states Appras
cis; and al port where such similar VA
hdy given 10 the certificate a appraiScren iS.,,ca ~
the Revenue officer 10 whom l. committed the estimating
anu collection OF duties cnoincd y the
ttetion of the tarir of Joth August 1872 Tho law IL
deemed TO rofcr 10 the certificate of principal Appraiser
or 81 one Of the Appraisers at large appointed under the
third section Of tc act hereto annexed aud not of an
nhshtant Apprner Although the certificate before
ferr,d TO L. made conclusive evidence Of an appr..
mcnt yet u Is 10 BE- distinctly understood that the las
uoes not contemplate any rciax,on change respect
10 The du. inspection, examination and other ncces-
safy acts required u the appraisers in making appr-
n.nts In pursuancc of existing iavs anl regulations.
ne rcguiaons respecting the duties of the appraisers
a. large appointed under the third section of this act will
form the subject a separate circular Of instructiun
VA. l., HODGE,
Acting SECRETARY of the Treasury