Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1861-08-27

y imported in good faith wearing apparel. aud othss
for tbs use Of sny sccistys personal sGeUtss not msf-
Incorporated Or establish e%handissj professional
ed Tor philosophical aAdi books, implements, in
literary paEpoSsa, or focI strumsnts, and tools CT
| the enoOursgemsnt OF the TRADES, O~clupstion VI sm-
ane ara, or ior tae Csc or ployment, Of persons ar
By the order Of aEycnurch irving In the Confederate
college, Acasemy, school, StstsB, provided that this
or seminary OF learntngi exemption shall not be
in the Confederate Statesi construed 70 include ma
HullloD god and SILVER ohneTy, or other articles
Coins. gold, silver and cop imported for use, ia any
Coffee aeat, or for sale III
otton Bacon, pork, haus, lard,
Copper, when imported ioT' beef, wheat. fo1r and
the mint Of the Confederate bran Of wheat. -four aud
States bran Of all other Grain.
Garden seeds, and all other Indian corn and meal
seeus TOT asrlCutNra! ana barley, rye, oats, and cat
horticultural purposes meal, ami living anima's
Goods wares and merchan-' Of all kinda, not ether
disc, the growth produce. wise provided for: al o
or the manufacture Of the. all agricultural pro1uc-
Confederate states eX tons, including those Of
ported TO a foreign couu- the orchard am garden,
try, and brought oack u. IN their Natural state, not
the Confederate states H.. otherwise provided for
the same condition a~s#Gunpowder, and all thu
when exported, upon. materials OF which 1t is
which no drawback has made
been allowed provided lead, in pigs, or bars. in
mat sl regulations 70 as shot or balls, for cannon,
certain the identity there. muskSts, rides, or pistols
OF, prescribed by existing. Rags, OF whatever material
laws, or which may D composed
prescribed by The Sec Arm, OF evarv da-c-ipfio7
rotary Of the Treasury for military purposes. and
shall be compiled with parts thereof, munitions
GuanO hanures, snd Ferti- Of war, military accom-
lizors Of an sorts trements, and percussion
Hou- ehold effects, old and. caps
in rse, Of persons or faW-Ships, steamers, barges.
lilies from foreign cOun- dredging vessels, ma
tries, If used abroad by' chineTy, screw pile Jet
them. and not IL tended. ties, and articles to be
for any other purpose or used in the construction
purposes, or tyr sale Of harb0rs, and for 6redg-
Models or inventions OF ing and improving the
other Improvements IN. same
SEC. 2. ind be it further enacted, That there shall
be levied, collected and paid on each and every nom
enumerated article which bears a simiiitlae, either in
material, quality, texture, or the uses to which IL may
be spplte-, 70 any enumerated article chargeable with
| ddty, 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 if any ron-enumerated article
equally resembles Two or more enumerated articles on
which different rates Of duty are chargeable, there shall
be levied. collected and paid, on such non-euunleratsd
article, tho same rare OF duty a. is charCeable On the
articlH which IT resembles paying the highest duty.
PrOUided, that small articles Manufactured from two or
more materials, the duty shall be assessed ut the high
Fst rates az which any OF Its component parts may be
chargeable Provided further, that on all articles
which are not enumerated in the foregoing schedules
and canROt be classified under this section, q duty OF 10
per cent. GG UGloTEnI shall be charged.
SEC. 3. Ind be IL further enacted, That all goods,
wares and merchandise 2, which may be IN the public
stores as unclaimed, OF in warehouse under warehouse
ig bonds, on The 3tst day Of August next, shall be sub
/ ject, on entry thereof fer consumption 20 such duty ss
II the same had been imported, respectively after that
day.
SEC. /. AID be II further enacted, That on the en-
try OF any goods, wares or merchandise, imported on or
after the 3lst day Of Au-ust aforesaid, the decision OF
the collector Of the customs at the port OF importation
ard entry, as to their liability 10 duty or exemp. len
theTeform, shall be final and conclusive against the own.
eT. importer, cUnsiguee, or agent shall, within ter dsys
after ouch entry, give notice to the collector, in writing,
OF his dissatisfaction with such decision, setting forth
therein d.-tincly and soe ideally his ground Of objection
thereto, and shall, within thirty days after date Of suca
decision, appeal the reform Of the Secretary ef the
Treasury, whose decision On such appeal shall DO faaI
and Conclusive; and the SAID EOOrs, wares snd merchant
disc shall be liable to duty Vt exemption therefrom ac-
co;dlngly, any actOf Congress to the contrary notwith-
standing, unless suit shall be brought within thirty days
after such decision, Tor any duties that may have been
paid. or may thereafter be paid. on said goods, or within
thirty DAYS after the duties shall have been paid in cases
where such goOds shall be in bond.
SEC. s. Be IL further enacted, That it shall be law
ful for the owner, COnsignee, or agent OF Imports which
have been actually purchased OF procured otherwise than
by purchase, on CnJry Of the same, 10 make such adli-
ton in the entry 10 the cost or value given in the in
voice Is, in his opinion, nay raise The same to the true
market value OF such imports in the principal markets
Of the country whence the impoTtaticns shall have been
made, and 90 add thereto all costs and charges which,
under existing laws, would form part OF the true value
at the port where lhssame may be entered. upon which
the duty should be assessed. And II shall be The duty
OF the collector within whose district the same may be
imported or entered, 30 cause the duiiablP value Of such
imports 70 be H~pprsiSsd, estimated and ascertained, in
accordance WITH the provisions % existing laws; and
~ the appraised value thereof shalt exceed by ten
per centum. or mere she value 50 declared on entry,
then IN addition 10 the duties imposed by law on tho
same. there shall! be levied, collected and paid, q duty Of
twenty per centum I'D UcIOrCIn on such aUpf ais d value;
Progided, nevertheless, That under no circumstances
shall the duty be assessed upon En amount less than the
invoice or entered value, any law Of Congress to the
contrary EotWI outstanding
SEC. 6. AHd be il further enacted, That SO mach Of
eli acts CT rarts Of acts, as may be inconsistent with the
provisions Of this act shall be and the sams sre hereby
repealed.
~(signed) HOWELL COBB,
President Of the Congress.
Approves Nay q. 1851.
JEFFERSON DAVIS.