Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1861-08-14
" imported in good faith Wearing apparel, and other

" imported In good faith Wearing apparel, ana other
for ne use Of lly society," personal effects, not mer-
incornor ated or establish ~chandise; prof sssiOnal
ed for philosophical aadI books implements, ~
literary purposes, or for s~truments, and tools Of
the announcement OF the trades, occupation OF em-
fine arts, or for the use OF ploynent, OF persons ar
nv me order Of sycuurchl irving in the Confederate
collage academy. school States, provided that this
or seminary OF learniHgl exemption shall not be
in the Confederate States construed 10 lhcluoe ma
Rnlion gold and silver chiaery, or other articles
Coins, gold, silver and cop imported Ior use, IA any
Coffee ment or for sale
oft,, IRacsu, pork, hams, lard, |
Conner. when imported forI beef, wheat, -four and
~ Mint of the Confederate bran Of wheat, -four snd
ststes bran OF all other srains,
Garden seeds, and all other Indian corn and meal,
seads for AGRICULTURAL and. barley, rye, oats, and ot
6nrticuItnral purposes meal, and living animals
Gods wares and merchan-I Of all kinds, not other
dIse. me growth, produce, wise provided for: al o
or the manufacture Of the all agricultural produc-
Confederate states, ex- tions, including those Of
- 70 a foreign couu-I the orchard GnA garden,
try, and brought back t0 In tketr nstnraFstate, not
the Confederate States IN otherwise provided for
tive same condition as GunpOwdeT, and all the
when exported d., upon materials OF which II Is
which no drawback has made
zen SaC" Flowed; provided Lead, in pigs, or bars. in
that all regulations to as shot or balls, for cannon,
certain the identity there muskats, rlnes, or pistols
~ prpzcribed By existing Rags, Of Whatever material
laws. or which may by| composed
nressribed bv the Sec-Aru Of every description,
Rotary Of the Treasury, for military purposes, and
shall be complied with parts thereot, munitions
| Guano Nanures, and Ferti-I Of war, military accom-
lizers Of all sorts trements, ana percussion
Household effects, old and. caps
in use, Of persons OF fAm-iShlps, Stesmers, baTgesI
lies from foreign couu- dredging vessels, ma
tries, il used abroad BY chinery, screw pile Jet
,bsrii and not irtendcd| ties, aud articles to be
for anv other purpose or used in the construction
purposes, or for sale Of haT5OTs, and for aredg-
Models or inventions, orl ing and improving TIE
other Improvements iu' same
SEC. ?. and be IL further enacted, That there shall
be levied, collected and paid on each and every nom
enumerated article which bears a simiitlde, either in
material, quality, texture, or the uses 20 which 1t may
Ii. e ms apu-,ara4oH arffNlA rharuaub1a with
daty, the same rate Of duty which Is levied aud charged
on the enumerated article by the foregoing schedules
which il most resembles in any Of the particulars be-
fore mentiouedj and If any n~on-euumerated article
| equally resembles two or more enumerated articles on
which different rates Of duty are chargesble, there shall
be levied, collected and paid on such n~on-enumerated
article, the same rate of duty as IS Chargeable on the
articl" which il resembles paying the highest duty.
prOuided, that small articles manufactured from two or
more materials. the duty shall be assessed at the high
st rates at which any Of its component parts may be
chargesble: PROVIDED further, that on all articles
which are not enumerated in the foregoing schedules
and cannot be Classified under this section, a duty Of 10
per cent. ad UdIOrem shall be charged.
SEC. :. AH5 be it further enacted, That all goods,
wares and merchandise, which may be in the public
stores as unclaimed, OF in warehouse under wsrehons-
lug bonds. on the sIst day Of August next, shall be sub
iect, on entry thereof for consumption, TO such duty a.
If the same had been imported, respectively after that
day.
SEC. 4. And be It further enacted, 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 at tbs port OF importation
aDd entry, as to their liability to duty or exemption
theTeferm, sEall be final and conclusive against the own
er, importer, cousiguee, or agent shall, within tea days
after tuch entry, give notice 10 the collector, in writing,
OF his Dissatisfaction with such decision, setting forth
therein distincly and sre ideally his ground Of OBJECT on
thereto, and shah, within thirty days after date Of such
t decision, appeal the reform Of the Secretary = the
Treasury, whose decision On such appeal shall Be final
and cuncluSive; and the said goods, wares and merchan-
disc shall be liable to duty CT exemption therefrum &C
= cordiugly, any act Of Congress 70 the contrary notTlth-
5 standing, unless snlt shall be brought within thirty days
b after such decision, FOR any duties that may have been
. paid, or may thereafter be paid. en- said goods, or within
thirty days sfter the duties snail have been paidincsse
where such goods shall be in bond.
SEC. s. Be IL further enacted, That II shall be law
full for the owner, oonsignee, or agent OF imports which
have been actually purchased or procured otherwise than
by purchase. on entry OF the SAME, TO make such adit-
d ton in the entry to the cost or 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 TO add thereto all costs and charges which,
under existing laws, would form part OF the true value
at the port where thesarue may be entered, upon Whlct
) the duty should be assessed. And Il shall Do the duty
d Of the collector within whose district the same may bt
imported or entered, to cause the du liable value Of suct
s. imports 10 be appraised, estimated and ascertained, II
accordance with the provisions OF existing laws; an'
4 the appraised value thereof shall exceed by ten
FER centum, or mere. the value 50 declared on entry
then in addition to the duties imposed by law on tn
same. there shall be levied, collected and paid a duty o
twenty per centum dd Udt0rem on such sppfais value
PrOpifed, ncUeTfheicSS, That under no circumstance
shall tue duty be assessed upon an amount less Than thl
: invoice or entered value, any law q Congress 10 TIL
contrary nutwI. lstsnding.
SEC. 6. Ind be IL further enacted, That so much 0
o all acts CT parts OF acts, as may be inconsistent With tn
: provisions Of this act, shall be and the same ara hereb
= (signed) HOWELL COBB,
President Of the Congress.
Approved May 81 1851.
JEFFERSON DAVIS.