Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1861-08-28

" imported in good faith v earring apparel, and other
for the use OF any society personal effects, not mer-
Incorporated or establish ~chandise; professional
cd for philosophical and books, implements, in
literary purposes, OF for struments, and tools Of
the encouragement Of the. trades, occupation or en-
fine arts, or for the Use OF pl0yment, Of persons ar
by the order Of Any church, irving 10 the Confederate
college, academy, school,, States, provided that this
or seminary Of learning. eIempttO shall not be
in the Confederate States construed 20 include ma
RuliOns gold and silver chinery, or other articles
Coins gold silver and cop imported for use, il any
Coffee meut, or foT sale
otton IBacsns pork, hams, lard,
! Copper, when imported forI beef wheat, h5gr. AMI
the mint Of the Confederate bran Of wheat, -four ana
States bran Of all other grains,
Garden seeds, and all other Indian corn and meal,
seeds for agricultural and. barley, rye, oats, and cat
horticultural purposes meal aud living animals
Goods, wares and merchant Of all kinds, not ether
disc, the growth. produce, wise provided for also
or the manufacture OF the all agricultural pfoduc-
Confederate states, ex-I t!ous, Including those OF
ported to a foreigu oouu-I the orchard ana garden,
try, and brought back td in their natural state. not
the Confederate States iui otherwise provided for
the sane condition Esi5uupCWder, ana all the
when exported upon materials OF which II Is
which no drawback has made
seen allowed provided lead, in pigs, or bars. in
that all regulations 10 as shot or balls, for cannon,
certain the Identity there nusksts, rifles, or pistols
Of, prescribed by existing Rags, Of whsteyer material
laws, OF which may bel composed
prescribed by he Sec Arms, Of every DESCRIPTION.
Rotary Of the Treasury for military purposes, ara
shall be complied with parts thereof, munitions
Gnano Hanures, and Fsrti-I Of war, military accom-
hZers of al sorts trements, and percussion
Household effects, old and caps
in use, Of persons or fsm-lships, steamers, barges,
HES from foreign coun- dredging vessels, ma
tries, Il used abroad BY. chinery, screw pile Jet
them, and not intended. ties, and articles to be
for any other purpose or used in the construction
purposes, or for sale OF harb0Ts, and for Greig-
Models or inventions, or ing and improving the
other improvements in same
SEC. =. And be It further enacted, That there shall
be levied, collected and paid on each and every non
enumerated article which bears a simiIitade, either in
material, quality, texture, or the uses TO which il NAV
I be epQllel, 10 any enumerated article ChaTEPable with
| duty, the same rate OF duty which is levied aud charged
on the enumerated article by the foregoing schedules
r which it most resembles in any Of the particulars be-
FIRE mentioned; and II sny nou-enumerated article
equally resembles two CT more enumerated articles on
which diterent rates Of duty are chaggeabe, there shall
be levied. collected and paid, on such Eo-n-euumerated
article, the same rate OF duty as Is charEeabls On the
r article which 1t resembles paying the highest duty.
r Ff00iGea, mat small articles Manufactured from two or
more materials, the duty shall ba assessed at tne high
est rates at which any o. It's component parts may DO
! chargeaDie: PT0c1dea further, that on all articles
which are not enumerated in the foregoing schedules
and canEot be classified under this section, q duty Of 10
per ceRt. I'd UdiOTem shall be charged.
II SEC. 5. And be IL further enacted. That all goods,
wares and merchandise, which may be in the public
stores as unclaimed, or in warehouse under warehouse
ms bones, on The 3ist day Of August next, shall be sub
jeet, on entry thereof for consumption, 70 such duty as
II the same had been imported, respectively after that
day.
SEC. 4. and be Il further eaccled, That on the en-
try OF any goods, wares or merchandise, imported on or
after the 3lst day OF August Aforesaid, the decision OF
the collector OF the customs az the port OF importation
aDd entry, as to their liability 70 duty or exemption
therefem, shall be anal and conclusive against the own
er, importer, ~cOnslgnee, OF agent shall, within teS days
after such entry, give notice TO the collector, in writing,
Of his dissatisfaction with such decision, setting forth
therein distlucy and sne ideally his ground Of objection
thereto, and shan, within thirty days after date OF such
I. decision, appeal the reform Uf the Secretary Il the
u Treasury, whose decision on such appeal snail 30 anal
and conclusive; and the said goods, wares and merchan-
disc shall be liable 70 duty OF exemption therefrOm ac-
cOrdingly, any act of Congress TO the contrary notwith-
standing, unless suit shall be brought within thirty days
after such decision, FOR any duties that may have been
, paid, or may thereafter be paid, en- said goods, or within
d thirty days after the duties shall have been pzid in cases
where such goods shall be in bond.
SEC. 5. Be IL further enacted, That it shall be law
fUi for the owner, conslguee, or agent OF imports which
have been actually purchased or procured otherwise than
ton in the entry TO the cost or vaiue given in the in
q voice as, in his opinion, may raise the same to the true
market value Of such imports in the principal markets
Of the country whence the importations shall have been
, made, and 20 add thereto all costs and charges which.
under existing laws, would form part q the true value
at the port where the same may be entered, upon which
the duty should be assessed. And it shall be the duty
| Of the collector within whose district the same may be
q imported or entered, 20 cause the dutizble value Of such
imports 20 be appraised, estimated and ascert&ined, in
accordance with the provisions Of existing laws and
II the appraised value thereof shah exceed by ten
per ceutum, or mere, the value 50 declared on entry,
then in addition b the duties imposed By law on the
same, there shall be levied, collected ard paid, a duty Of
twenty per oentum al pdl9reHg on such spprais d value
Provided, nevertheless That under no circumstances
shall the duty be assessed upon an amount less than the
invoice or entered value, any law Of Congress TO the
contrary nOtw outstanding.
SEC. 6. And be IL further enacted, That so much Of
a all acts CT rarts of scs, az may be Inconsistent with the
provisions Of this act, shall be and the same are hereby
! repealed.
signeT HOWELL COBB,
4 President Of the Congress.
Approved Nay ~, 1861.
JFFFVRSON DAVIS.