Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1861-08-03

IL imported Ia good faith wearing apparel, 5nd other
for the use Of any sOcie y, personal effects, not mer-
Incorporated or establish ~ChAndise professional
ed for philosophical sEdI books, implements, in
literary purposes, or for struments, and tools OF
the announcement Of the trades, oc-upatton or en-
nne arts, or for the use or pluyment, OF persons ar
BY the order Of Any church, irving in the Confederate
college, academy, school, States, provided that this
or seminary OF learning. exemption shall not be
in the Confederate States construed TO Include ma
RulliOn. god and silver chinery, or other articles
Coins, gold, silver and cop imported for use, in any
per manufacturing esthbiISh-
Coffee ment; or for sale
Cotton Bacon, pork, hams, lard,
Copper, when imported for beef, wheat, flour and
the mint Of the Confederate bran OF wheat, d5ur and
States bran OF all other graInz,
Garden seeds, and all other Indian corn and neal,
seeds for Agricultural and barley, rye, oats, and cat
horticultural purposes meal, ard living ANNA
Goods wares aud merChan-| Of all kinds, not other
disc, the growth produce, wise provided for al o
OF the manufacture OF the all agricultural pT0dCc-
Confederate States, exi tions, including those Of
ported to q foreign coun-f the orchard AMI garden,
try, and brought back to- IN their natural state, net
the Confederate States il otherwise provided for
tue same condition aSHfunpowder, and all the
when expOrte i, upon materials Of which II l.
which no drawback has made
Leeu a allowed; provided ILesd, in pigs, or bars. in
that all regulations 10 as shot or balls. for cannon,
certain the identity there3 muskEts, rifles, or pistols
OF, prescribed by exis;iBgI RAGS, Of whatever material
laws, or which may b composed
prescribed by the Sec ArRI-, Of every description,
rotary Of the T.easuryJ for military purposes, and
shall be complied with parts thereof, munitions
GudnO Mauures, and Ferti-I Of war, military accom-
lizers Of all sorts tremeuts, and percussion
Household effects, old and caps
in use. Of persons or fam-| Ships, steamers, baTges,
lilies from foreign Coun-| dredging vessels, ma
tries, II used abroad b., chineTy, JCrew pile JET
them, and not iIteEde9I ties, and articles 10 be
for sny ether purpUse or used in the construction
purposes, or fr sale OF hIrbors, and for gredg-
Models or, inventions. or ing and improving tie
other Improvements in same
SEC. .. And be Il further enacted, That there shall
be levied, collected and paid Oh each and every uOu-
enumerated article which bears a similitlde either in
material. uQallty- texture, or the uses to which II may
be apl iel, 20 auy enumerated article -hsrgCable with
dsty, the saiae rate Of duty which is levied and charged
on the enumerated article by the foregoing schedules
which 1t most resembles in any II the particulars be-
FIRE mentioned; and II any nou-enume' ated article
equally resembles two OF more enumerated articles on
which different rates Of duty arc chargesble thsra shall
be levied. collected and paid, on such non enumerated
article, the same rae Of duty 81 l. e~haTgeable On the
drtLl' which II resembles paying tae highest duty.
Pr0uidcd, that small articles Manufactured from two or
more materials, The duty shah be assessed at the h gh-
st rates at which any ot its component parts may be
chargeabte PTOUi1Cd further, that on al articles
which are Dot enumerated ia the foregoing schedules
aud cannot be classified under this section, a duty Of 10
per cent. dd Ddi0Tcm shall be charged.
SEC. 3. And be 1t further enacted, That all goods,
wares and merchaGdNe, which may be in the public
stores as unclaimed, OF in warehouse under warrLons-
ing bonds. on the 3tst day u August next, shall be SUB
jeet, On entry thereof for consumption 20 such duty ss
If the same bad brcn imported, respectively after that
day.
SEC. 4. And BE- ii further enacted, That on the en-
try OF any goods, wares or merchandise, imported on OF
after the Dist day uf August Aforesaid, the decision u
tbs collector OF tue customs al the port OF importation
ard entry, Is to their liability to duty or eSenp ion
theTef0rIn, shall be Gual ard conclusive against the Cwn-
er, importer, cJnsigHee, or agent shall, within tes days
after such entry, give notice 10 the collector, in writing,
Of his dissatisfaction with sGch decision, setting forth
therein di.tincly and soe ideally his ground II o;j-ct on
thereto, aud shall, within thirty days after date Of suck
decision, appeal the reform Il the Secretary 4 the
Treasury, whose decision ia such appeal shall DO final
and conclusive; and the said goods, wares and merohau-
disc shall be lisble to duty or exemption thereirom &C
c0rdIng!y, any act Of Congress to the contrary notE It'll
standing, unless suit shalt be brought within thirty DAYS
after such decision, Tor any dutes that may have been
paid, or may thereaf Pr 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. 5. Be Il further enacted, That It shall lie law
full for the owner, ccnsiguee. or agent OF imports which
by purchase, on entry OF The same, 10 make such adIi-
ton il the entry to the cost or vBlUe given in the in
voice a., in his opinion, may raise the same 10 the true
market value OF such imports in the principal markets
Of the country whence the importations shall have been
made, aud TO add thereto all costs and charges which,
under existing laws, would fern part OF the true value
at the port where The same nay be entered, upon vhica
the duty should be assessed. Aud u shall be the duty
Of the collector within whose district the same may be
imported or entered, TO cause the du liable value Of such
imports 70 be Spprzis d, estimated and ssceTtainPd, in
accordance With the provisions OF existing laws and
il the appraised value thereof shall exceed by ten
per ceutum, or mere, the value 81 declared on entry,
then IN addition 10 the duties imposed by law on the
same, there shall De levied, collected AID paid, a duty Of
twenty per centum al UulOrcm on such app, ais i value
PT0rided, HeVertheiess, That under no circumstances
shall the duty be assessed upon an amount less th3n the
invoice or entered value, any law cf Congress 70 the
contrary nOtV outstanding
SEC. s. And be Il further enacted, That so mech Of
all acts CT parts OF acts, as may be Inconsistent with the
prOgi.iOns Of this ACT shall be and tie same sre hereby
repealed.
~(Signed) HOWELL COBB,
President Of the Congress.
Approved May 81. 1F61.
JEFFERSON DAVIS.