Wilmington journal. [volume] (Wilmington, N.C.) 1844-1895, 1857-05-29
The New Tariff Act.

The New Tariff Act.
The Secretary of the Treasury has Just issued ad-
dtional general regulations under the revenue and
collection laws of the United States including the
tariff act of March g. 1857. Below is the circular
letter of the Secretary
TREASURY DEPARTMENT, April 18th, 1857.
In pursuance of the duty imposed by law on this
department. OF experimenting the collection of the
public revenue, the attention of collectors and other
officers of the customs is called TO the provisions of
the several acts of Congress, levying duties on i'm
ports, which will be in force and after the first
dav of July next.
The tariff act of Both of July, 1856, havinr been
modified by the act of the Sd March, 1857. redu.
cling the duties imports, and for other purposes
The provisions OF the last mentioned act hereto
snbjoined, to which is added tariff of duties as
amended, arranged in schedules, under the provis-
ions OF the act of the Sd March. 1857 applied to the
act of 50th July, 1856 and for convenient re.
ference there is also subJoned comprehensive list,
alphabetically arranged OF all The signated articles
expressly made liable 10 duty exempted therefrom,
with their respective schedules and rates of duty,
when dutlabe, indicated thereon.
AS the change in the law regulating the rates of
duty by the act of the Sd of March last dsturbs but
to slight extent the classification of imports made
by the tariff of the 3Oth of July, 1916, and is
confined principally to change in the rates of duty,
the construction heretofore giveni by this Depart
ment TO that act is still in force, and applicable
cept where that law has been modified by the act Of
Sd of March last Collectors o! the Customs will
find the decisions of the Department, in various ca
| ses presented under the act of 1916, embodied in
general regulations issued hy the Department on the
first OF February last.
1t will be borne in mind that the provisions of the
20th section of the tariff act of the 3Oth of August
1872 copy OF which is sub oined, still in force,
and furnish a rule of construction TO be applied to
articles not specially designate in the several sched-
ules of the act of Sd of March, 1851 These provis
ions, properly applied will aid tie officers of the
| OF doSir
ted in terms in the tariff, to the schedule to which
they are to be regarded belonging in reference to
their liability to duty
All other unenumerated articles, no: so susceptible
OF classification, will be liable to The duty of Is per
centum, prescribed in the first section of the act
of Sd March, 1857.
BY the fourth section of the said act it is provid-
ed that all goods, wares, and merchandise which
shall be in the public stores the 1st day of july
next shall be subject on entry thereof for cOnsump
ton, to no other duty than if the had been i'm
ported, respectively, after that day. Merchandise,
therefore, in public store the st day of July next
or In bond under the warehOusng laws, whether de-
posted in any warehouse authorized by law or pas
sing in transiu, under bond, from part of the
United States to another, WILL Irrespective of the
date Of their original importation bonding, be sub
lect. on withdrawal for consumption 10 the rates cf
duty prescribed by the act OF Sd March, 1857.
1t has been represented to the Department that,
under the designation of galvanized tin plates or
iron, covered with thin coating of tin, the purpose
being to pass the iron through the Custom House at
lower rate OF duty as galvanized tin. The at
lention OF Collectors and Appraisers is specially d.
reced to this subject, and they will on the entry of
all articles purporting be tin plates or Sheets gal
Vanlzed or not, carefully inspect the articles, and
admit nohDg as lin plates sheets that were not
clearly known as such in commercial parance at the
passage Of the tariff act of 1916. Where plates or
sheets OF iron or other metal are attempted to be in
troduced IN evasion OF the law, under false desig-
nation, The proper proceedings will at once be in
sued to enforce the fofeilures and penalties pro-
vlded by law; and in all where no fraudu lent
attempt s manifested the duty i" which the articles,
accofong TO their true character, are liable under
existing laws, must be levied and collected
| question has recently been presented to the De-
partment in regard to the exemption from duty of
certain articles claimed TO be paintings'' and as
such falling within schedule | of the tariff. 1t is
decided by The Department that the painting" re-
tered to IN that schedule, entitled to Tree entry,
must be an object of Taste recognized as painting
IN the usua. acceptation of the term and that paint.
lngs on glass specially provided for in schedule c.,
on porceians alabasler, china marble, plaster, or
similar materials en- plates gobets, vases, or any
other utensll or paintings capable of being convert
ed into breastpins, eardrops, other ornaments 10
be worn on the person, not entitled to Tree entry
under the law.
In schedule |, it will be Seeu there is provision
Tor the admission free of duty OF Sleeps WOOL I'M
manufactured OF the value of twenty cents per
pound or less at the port of exportation The ques
ton has been submitted, whether, in estimating the
value in such cases at the port of expectation, the
expenses of packing, commissions and other charges,
incident TO the shipment of articles for exportaton
are to be included
The value referred 10 in this provision of the law
the current market value price at which the ar
tice in question could be generally purchased per
pound, and does not include the charges and expen-
ses mentioned, or other charges incurred in the
shipment, Or preparation for shipment, after pur
chase.
| Commissions and shipping charges are however,
under the laws levylng duties on imports, to be ad
del to the foreign market value of imports, as
part OF the value which duties to be assessed
on entry in PORTS of the United States; but they
constitute part of the value n the foreign market
| as referred to.
In regard 10 the fifth section of the act of the Sd
March, 1857, providing for appeal TO this Depart
ment from lhe decision of the collector to the rates
OF duty 10 which imports are 10 be subjected, colec
tors are Instructed that whenever such appeals
taken they are to forward at once to the Department
| report of their decision, and the grounds upon
which 1t was based, together with report in full
the sub from the appraisers if any, at the port
accompanied by samples, if deemed necessary af-
old cl>ar understanding of the matter in contro.
yersy between the importer and The customs author.
| ties.
AS connected with be operation of the tariff laws
now in force, the attention ot collectors and other
officers of the customs called to the suboined acts
of Congre g. approved the I'd and Sd ultimo, amen.
Latory OF the 28th section of tie tariff act of the Both
August 1842, and the 9Th section of The tariff act of
Both July, 1916, and which went into effect at the
several dates OF their app. oval
ln the act first mentioned, it will b.. perceived that
The prohibition of the importation Of certain articles
is made comprehensive 10 embrace descriptions
of imports not affected by the law ii or ginally
stood, but whose Importation, nevertheless was be-
Ieyed to be within the principle Of thai enactment