Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1861-08-10
fsithl Wearing apparsl. and oths-

" imported n good faith Wearing apparel, and other
Tor the use o. any society," personal effects, not msr-
incorporated or establish c~handise; professional
ed for philo sophical asdl books, Implements, in
literary purposes, or tor ~struments, and tools Of
the enc0urT cement Of the trades, OCCUPATION or en-
fine arts. OF for the use or ployment, OF persons ar
by the order Of any church. irving in the Confederate
college, academy, school States, provided that this
or seminary Of learnlngI exemption shall not be
in the Confederate States construed to include ma,
Bullion. gold and silver chinery, or other articles
Coins, gold silver and cop imported for use, in any
per manufacturing esthblish-
| Ocfee ment, or for sale
Cotton Bacon, pork, hams, lard,
| Copper, when imported for beef, wheat, -four and
the mint Of the Confederate bran OF wheat, -four and
States bran Of all other grains,
Garden seeds, and all other Indian corn and meal,
seeds for agricultural ana barley, rye, oats, and oat
horticultural purposes meal, and living animals
Goods. wares and merchant OF all kinds, not other
disc, the growth. produce wise provided for also
or the manufacture OF the all agricultural produc-
Confederate States, ex-I lions, Including those OF
ported TO a foreign coun-l the orchard ana garden,
try, and brought back tp in their natural state, not
the Confederate States IL. otherwise provided for
the same condition aslGunpowder, and all the
when exported, upon materials OF which 1t is
which no drawback shasI made
been allowed; provided Lesd, in pigs, or bars. in
that all regulations TO as shot OF balls, foU cannon,
certain the IDENTITY there muskPts, rifles, or pistols
OF, prescribed by existing. Rags, Of whztever material
laws, OF which may be composed
prescribed by the Sec-IArms, OF every description,
Rotary Of the Treasury for military purposes, and
shall be complied with parts thereof, munitions
Guano Manures, and Ferti-i Of war, military socon-
liZers Of ali sorts trements, and percussion
Household effects, old aud. caps
in use, Of persons or fam Ships, steamers, barges,
| lilies from foreign oOUn-i dredging vessels, ma
tfias, II used abroad by. chinsry, screw pile jet
them, and not Intended. ties, and articles 10 be
for any other purpose or used in the construction
purposes, Or for sale of harbOrs, and for dredg-
Aodels or inventions, or ing and improving the
other improvements IN same
SEC. ?. And be IL further enacted, That there shall
be levied, collected sad paid On each and every non
| enumerated article which bears a similit7de, either in
material quality texture, or the uses to which II may
be spoiled, TO any enumerated article ch4rgeAble with
dsty, the same rate Of duty which is levied and charged
On the enumerated article by the foregoing schedules
which it most resembles in any Of the particulars be-
fore mentioned; and il any H-on-enumerated article
equally resembles two or more enumerated srticles on
which different rates Of duty arc ohargeable, there shall
! be levied, collected aad paid, on such non-enumerated
article, the same rate OF duty as is charceable on the
article which II resembles paying the highest duty.
PrOUided, that small articles manufactured from two or
more materials, the duty shall be assessed at the high
est rates at which any OF its component parts may be
chsrEesble: Procided further, that on all articles
which are not enumerated in tAs foregoing schedules
aGA csua0t be clasEiHed under this section, a duty OF 10
per cent, al VdloTem shall be charged.
SEC. ;. And be Il further enacted, That all GOODS,
wares and merchandise, which may be in the public
stores as unclaimed, or in warehouse under wsrehous-
ing bonds, on the Slst day Of August next, shall be sub
ieet, on entry thereof for consumption, 10 such duty IS
If the same had been imported, respectively after that
day.
SEC. 4. And be further enacted, That on the en-
try Of any Goods, wares or merchandise, imported on or
after the 3lst day u August s'or esaId, the decision OF
/ ms COlltGLOE OF the customs al the rnTE OF IMPORTATION
ard entry, as TO their liability to duty or exemption
theTelsrm, shall be hnal and conclusive against the own
eT, importer, constance, or agent shall, within te4 days
after such entry, give notice 70 the collector, in writing,
OF his dissatisfaction with such decision, setting forth
therein distincly and sDe ideally his ground Of objection
thereto, and shall, within thirty days after date Of such
decision, appeal the reform Of the Secretary # the
Treasury, whose decision on such appeal shall b0 dnal
and conclusive; aud the said goods, wares and merchan-
disc shall be Liable to duty or Exemption therefrom ac-
cOrdingly, any act Of Congress 10 the contrary notwith-
standing, unless suit shall be brought within thirty days
after such decision, for any duties thar may have been
paid, or may thereafter be paid, en- said goods, or within
thirty days after the duties shall have been paid in cases
where such goods shall be in bond.
SEC. 8. Be Il further enacted, That it shall be law
ful for the owner, consigDee, or agent Of imports which
have been actually purchased or procured otherwise than
by purchase, on entry OF the sane, TO make such addi-
ton in the entry to the cost OF value given in the in
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 10 add thereto all costs and charges which,
under existing laws, would fern part Of 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
imported or entered, to cause the duuigbIe value OF such
imports to be appraised, estimated and ascertained, in
accordance with the provisions OF existing laws; and
il the appraised value thereof shall exceed bv ten |
per ceutum. or mere. the value 50 declared on entry, |
then in addition TO the duties imposed by law on the
same, there shall be levied, collected and paid, 3 duty Of !
twenty per centum al UGIoreH on such spprais d value;
PT0ptded, nevertheless, That under no circumstances
shall the duty be assessed upon al amount less than the 4
invoice or entered value, any law Of Congress to the
contrary notwithstanding.
SEC. 6. And be u further enacted, That SO muah OF
al acts CT parts Of acts, as may be inconsistent with the
provisions CT this act shall be and the same sre hereby
~(signed HOWELL oOBB,
President Of the Congress.
Approved May q, 1861.
JEFFERSON DAVIS.