Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1861-08-15

y imported IN good faith wearing apparel, and other
for the use OF any society," personal effects, not mer-
inoorPorstedor establish ~chzadise; professional
ed for philosophical and books, implements, in
literary purposes, or for struments, ami tools OF
the encouragement Of the trades, occupation or en-
fine arts, or for the use or ployment, OF persons ar
bv 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 10 include ma
Runion, gold and silver Shinery, or other articles
Coins, gold, silver and cop imported for use, in any
odase ment, or for sale
I o+ton Bacon, pork, hams, lard
Copper, when imported foEI beef, wheat, nour and
the mint Of the Confederate bran Of wheat, hour and
States bran OF all other grains,
Garden seeds, and all other Indian corn and meal,
seeds for agricultural and barley, rye, 0sts, and cat
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 produe-
Confederate States, ex- tons, including those OF
ported 90 a foreign coun-I the orchard and garden,
try, and brought back tol IN tkeir natural state, not
the Confederate States ipl otherwise provided for
the sane condition asIGunpowder, and all the
when exported, upon materials Of which 1t is
which no drawback has made
been allowed; provided lLeaa, in pigs, OF bars. in
that all regulations to as shot or bslls, for cannon,
certain the Identity there muskHts, rifles, or pistols
Of, prescribed by existing Rags, of whatever material
laws, or which may b composed
prescribed by the Sec-l Arms, OF every description,
rotary Of the Treasury for military purposes, and
shall be complied with parts thereof, munitions
GuanO Msnures, and Ferti-I Of war, military accOn-
lizers OF SIT sorts trements, and percussion
Household effects, old and caps
in use. Of persons or fam Ships, steamers, hArges,
lilies from foreign c1un-i dredging vessels, ma
tries, il used abrosd by chiuery, screw pile jet
them, and not ~iIteHdedI ties, and articles to be
for any other purpose or used in the construction
purposes, or for sale OF h8rbOrs, and for eredg-
Models or inventions, or ing and Improving the
other improvements in. same
SEC. 2. And be Il further enacted, That there shall
be levied, collected aud paid on each aud every non
enumerated article which bears a similitade, either il
material, quality, texture, or the uses to which it may
be sp9lioi, to any enumerated article chargeable with
dGty, the same rate OF duty which is levied and charged
or the enumerated article BY the foregoing schedules
which it most resembles in any 1T the particulars be-
fore mentioned; and II any non-euume:ated article
equally resembles two or more enumerated srticles on
which different rates Of duty are clargesble, there shall
be levied, collected and paid, on such non-erumerated
article, the same rate OF duty I'd is chargeable en- tue
%articlr which 1t resembles paying the highest duty.
PrOUiGe6, that small articles manufactured from two or
more materials, the duty shall bs assessed at the high
est rates at which any or its component parts may Be
chsrgesble 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. al UGi0Tem shall be charged.
SEC. 8. AHd be It further enacted, That all goods.
wares and merchandise, which may be in the public
stores as unclaimed, or 10 warehouse under warehoGs-
Ing bonds. on the Slst day Of August next, shall be sub
ieet, On entry thereof for consumption, to such duty rs
if the same had been imported, respectively after that
day.
SEC. g.. And be it further enacted, That on the en-
try OF any goods, wares or merchandise, imported on OF
after the 3lst day Of August aforesaid, the decision u
tho collector Of the customs at tbs. FORT OF importation
ard entry, as 70 their liability to duty or exemption
theTef9Tm, shall be final and conclusive against the own
er. importer, c0nSignee, or agent shall, within ter days
after tuch entry, give notice 10 the collector, ia writing,
Of his dissatisfaction with such decision setting forth
therein ~distincly and se ideally his ground Of object on
thereto, and shall, within thirty days after date u such
decision, appeal the reform q the Secretary # the
Treasury, whose decision On such appeal shall be f2al
and couclusive; and the said goods, wares ind merchgn-
disc shall be liable to duty or exemption therefrom ac-
cordiugly, any act OF Congress TO the contrary notEith-
stsnding, unless suit shalt he brought within thirty days !
after such decision, Tor any dulles that may have been
paid, or may thereafter be paid en- said goods, or within
thirty days cfter the dutieS shall have been paid in cases
where such goods shall be in bond.
SEC. s.. Be IL further enacted, Thai it shall Re law
fuI for the owner, c~Onsignee, or agent OF imports which
have been actually pUrchssedor procured otherwise than
BY purchase, on entry Of the same, 70 make such adii-
tiou in the entry 10 the cost or value Fiven in the in
voice as, in his opinion, EIay raise the same 10 the true
market value Of such Imports in the principal markets
Of the country whence tht imp0rtstions shall have been
made, and TO add thereto ali costs and charges which,
under existing laws, would form part or the tire value
o. the port where the sane may be entered upon which
the duty should Dc assessed. And IT shall be The duty ]
OF The collector within whose district the same may be /
imported or entered, to cause the du5iable value Of such
Imports to be appraised, estimated and aScertained, ia
accordance with the provisions Of existing laws; and
u the appraised vaue thereof sualI exceed by ten /
yer ceutum, or mere the value SO declared on entry,
then in addition to The duties Imposed BY law on the !
sane, there shall be levied, collected ard paid, a duty OF
twenty per centum cd UaioTem On such app5ais d value;
PrOrtaedy neUeTfReieSS, 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 uOtE ithstsndinE.
SEC. I. Ind bed further enacted, That so much of
al ects G. parts OF acts, as may be Inconsistent with the
provisions OF this act, shall be and the sans ere hereby
repealed.
(Sign,d) HOWELL COBB,
President Of the Congress.
Approved Iay q. 1851.
~JEFFERS2N DAVIS.